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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 350 / 352

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© D.L. Crumbley

Don’t Volunteer For Trouble

Dos and Don’ts

If you volunteer CPA services to an NPO, do

Avoid the appearance of impropriety.

Check the volunteer liability statutes in your state.

Examine the NPO’s internal controls, bylaws and procedures.

Educate yourself about how the organization operates.

Attend board orientation and understand job descriptions.

Attend as many board meetings as you possibly can and document votes and discussions.

Make sure the organization has proper insurance coverage.

Be prepared to contribute time, talent and resources.

Your follow-through is important, so don’t

Skip board meetings.

Rubber-stamp decisions.

Sign checks without documentation.

Ignore employee complaints of discrimination or sexual misconduct.

Serve if you are unable to regularly attend meetings.

Source: Joan Sompayrac, “Don’t Volunteer for Trouble,” Journal of Accountancy, January 2003, p. 82.

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