Audits of Lobbying Firm Compensation Reports
Current Activity
2026 Selection of Lobbying Firms: The random selection of legislative and executive branch lobbying firms whose 2025 quarterly compensation reports will be audited has been scheduled.
| Date and Time: | Tuesday, March 3, 2026, at 2:00 p.m. |
| Location: | Claude Pepper Building; 111 West Madison Street, Tallahassee, FL Room G-01; Auditor General Classroom (Note: Enter building through the Madison Street entrance and sign in at security desk; the classroom is past the elevators on the right.) |
Once the lobbying firms have been selected, the list of firms will be posted on this page as soon as possible. All firms selected will be notified of their selection by email. Once officially notified, usually within a week or two, lobbying firms may select an audit firm of their choice from the list provided within 30 days. Audits may begin on or after March 16, 2026, and are scheduled to be completed by June 30, 2026.
Summary
The Joint Legislative Auditing Committee (Committee) is assigned responsibilities related to audits of lobbying firm compensation reports. All executive and legislative branch lobbying firms are required to file a quarterly compensation report; these reports are subject to an audit. In accordance with s. 11.40(3), F.S., the Committee’s responsibilities include: (1) adopting guidelines to govern the audits; (2) developing procedures for the selection of independent contract auditors; (3) maintaining a list of no less than 10 independent contract auditors approved to conduct the audits; and, (4) providing for a system of random selection of the lobbying firms to be audited.
Selection of Audit Firms: In late 2022, the Legislature received proposals in response to a Request for Proposal (RFP) for the purpose of soliciting CPAs / CPA firms to perform attestation services relating to quarterly lobbying firm compensation reports. The following audit firms are available for the engagements to be performed in 2026:
- Carroll and Company, CPAs
- CliftonLarsonAllen LLP
- Warren Averett LLC
Results of Previous Audits
| Year of Engagement |
Compensation Audited |
Number of Lobbying Firms Selected |
Committee Meeting Agenda Packet or Other Link (Click on link to access) |
Location of Summary Information (Beginning page number
|
| 2024-25 | 2023 | 22 | September 2, 2025 | N/A |
| 2023 | 2022 | 22 | December 11, 2023 | 281 |
| 2022 | 2021 | 23 | January 19, 2023 | 180 |
| 2021 | 2020 | 23 | December 2, 2021 | 302 |
| 2020 | 2019 | 26 | February 4, 2021 | 338 |
| 2019 | 2018 | 24 | December 12, 2019 | 422 |
| 2018 | 2017 | 26 | February 21, 2019 | 340 |
| 2017 | 2016 | 26 | December 7, 2017 | 411 |
| 2016 | 2015 | 27 | February 23, 2017 | 370 |
| 2015 | 2014 | 26 | November 2, 2015 | 47 |
Additional Resources
The documents below are in the PDF format and require the free Acrobat Reader for viewing:
- Guidelines for Attestation Services Relating to Quarterly Lobbying Firm Compensation Reports - As adopted on November 4, 2013 and subsequently revised on November 2, 2015; December 12, 2019; December 2, 2021; and March 13, 2023
- FAQs
If you have questions, please contact the Committee’s Office at jlac@leg.state.fl.us or at (850) 487-4110. Questions related to lobbying firms’ compliance with the Guidelines adopted by the Committee (compensation required to be reported on the quarterly reports, records to be maintained, etc.) must be provided in writing.
Updated: February 10, 2026