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Standing Committee on Audit

The Standing Committee on Audit assists the Board of Governors of the American Bar Association in fulfilling its oversight responsibility relating to financial reporting processes, audit processes (internal and external), the effectiveness of its system of internal controls and compliance with laws and regulations.

Internal Control

Internal Control is the responsibility of all ABA employees. It is broadly defined as a process, effected by an entity's board of governors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories; 1) Effectiveness and efficiency of operations; 2) Reliability of financial reporting; 3) Compliance with laws and regulations.

Internal auditors evaluate, examine, and monitor the adequacy and effectiveness of internal control systems and recommend improvements.

Business Conduct Standards

The American Bar Association’s Business Conduct Standards (“BCS”) apply whenever a Member or Employee is performing services or conducting business for or on behalf of the ABA, and whenever a Contractor is performing services, conducting business for or supplying goods to the ABA.

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Ethics Hotline

The American Bar Association (“ABA”) is committed to full compliance with the laws and regulations that govern the ABA’s work, in both letter and spirit.

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2023-2024 Standing Committee on Audit

Office of the Treasurer

The Office of the Treasurer assists the the ABA Treasurer in creating reports and financial statements for the Board of Governors and the House of Delegates.