Consecutive Years of Unqualified Reports Reflect Confidence in WSBA’s Financial Integrity

Certified public accounting firm Clark Nuber has issued an unmodified, “clean” audit opinion for the Washington State Bar Association’s 2020 fiscal year. This marks several decades of similar upstanding independent audit reports for the state bar.

The audit report certifies that the bar’s finances are well managed and accurate in all material respects. An unmodified opinion means there were no adjustments made, no material weaknesses found, and no management letter issued.

“This gives us a high degree of confidence in the bar’s financial integrity,” said WSBA Treasurer Daniel D. Clark. “It shows that the data we report on our financial statements is true and accurate, which indicates we are being responsible stewards of membership dollars. It is important that we do this to ensure adequate internal controls for the organization, and that member license fee revenue is being spent accurately and prudently. Congratulations to the bar’s financial team and all staff for their diligent budget controls and processes.”

When presenting the audit findings to the WSBA Board of Governors, Certified Public Accountant Mitchell Hansen noted that WSBA received no audit adjustments in its report when “the average number of adjustments we identify is three to four …” for non-profit organizations. “To have none is a good indicator of the quality of the systems and people you have here,” he added.

More information about the state bar’s finances, including audit reports and financial statements, is at