Local Church Audit Guide

For many congregations, the word "audit" can sound intimidating. Yet, audits are acts of stewardship. The revised fifth edition of the Local Church Audit Guide provides practical tools, procedures, and internal control recommendations designed to help churches strengthen financial accountability while protecting those entrusted with handling church resources. 

The key changes are in the “Selecting an Auditor” section. We simplified this section and made it more actionable including:

• Section 2 – Increased the threshold from $500K to $1M.

• Section 3 – Increased the threshold range to $1M and $2M. Also, we changed the timing to “every year.” Further, we added that an AUP engagement may be performed by an external CPA.

• Section 4 – We deleted this section as it was no longer necessary with the changes to section 3.

• Section 5 (now 4) – Edited to say, “every year”.

Local Church Audit Guide

Download:

Local Church Audit Guide Recommended Procedures Appendix A

Local Church Audit Guide Internal Control Checklist Appendix B

Local Church Audit Guide FAQs