GCAS stands for General Conference Auditing Service. Its responsibility is to audit, or arrange for the audits of, all organizations world-wide that are affiliated with the Seventh-day Adventist denomination. In addition, it conducts compliance tests of denominational policies, trust operations, and other regulatory requirements. It is an organizationally independent audit function that complies with generally accepted auditing standards, except for the potential impairment of the appearance of independence related to the denominational relationship. It reports on whether church entities have prepared financial statements essentially in accordance with generally accepted accounting principles and complied with denominational policies.
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