The Legal Section provides written and oral opinions related to audit matters for LLA staff auditors, independent CPAs, and public officials and tracks legislation regarding audit issues. In addition, Legal Section staff members have developed and continue to develop research tools (i.e., FAQs, White Papers, videos, legal blog entries, and a compilation of questions submitted) available on the LLA website. The Legal Section also provides presentations on legal topics related to compliance with public laws and other matters associated with audits for the CPA community, as well as for public officials, including, but not limited to, elected boards and commissions. The Legal Section, which is located in the main office in Baton Rouge, is made up of a General Counsel, two senior attorneys, and two legal assistants.