United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2001-02-20 monographic deposited born digital 2 p. GA 1.13:GAO-01-395R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-395R P0b002ee18037ab97 f:d01395r DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-01-395R machine generated eng fdlp REPORT GAOREPORTS-GAO-01-395R GAO-01-395R Reporting requirements Financial records Financial statement audits Accounting standards Federal corporations Audit reports Correspondence

GAO reviewed the American Council of Learned Societies' financial statement audit reports to determine whether it complied with the financial reporting requirements of the law. GAO found no reportable instances of noncompliance and the audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-395R/html/GAOREPORTS-GAO-01-395R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-395R/pdf/GAOREPORTS-GAO-01-395R.pdf GAO-01-395R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-395R Correspondence GAO-01-395R; Federally Chartered Corporation: Review of the Financial; Reporting requirements Financial records Financial statement audits Accounting standards Federal corporations Audit reports Title 36 Section 10101 36 U.S.C. 10101