Documents/SCA/3: FINANCES/11: Financial Statements

11: Financial Statements

Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles.

Other Information:

When total annual gross income exceeds $250,000, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $250,000, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $100,000, an internally produced, complete financial statement is sufficient to meet this standard.

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