Audit Committee

Authorization and Accountability

The committee is called the National Audit Committee and is a standing committee created by the Board of Directors of the National Association of Social Workers, Inc (NASW). The committee is responsible for oversight of the financial activities of the NASW General Fund and all related entities including the chapters of the NASW.


The principal responsibilities are to assure that appropriate accounting policies and internal controls are established and followed by all entities or related parties within the association in accordance with accounting policies and regulatory requirements.

Members, Terms and Criteria

The audit committee will be appointed by the President of the Board of Directors. It will be composed of up to five members, the Treasurer and no less than one additional member of the board. The President of the Board of Directors will appoint the committee chairperson who will serve for a period of two years. Other appointed members will serve one or two years. The chairperson must have a financial or business background and knowledge of accounting and auditing practices. Members of the committee shall be selected based on their experience and expertise in finance, accounting, auditing and related areas.

Specific Responsibilities

  1. Review and make recommendations regarding the scope of the annual external audit for all association entities and related parties.
  2. Recommend initiation of special audits as needed.
  3. Review audit reports issued in response to special audit requests including management responses and proposed actions.
  4. Recommend to the Board the appointment of external auditors.
  5. Review and recommend to the Board, approval of all NASW's annual financial auditor reports.
  6. Review management letters, including management responses addressing the recommendations.
  7. Review information provided about accounting changes proposed or adopted by accounting bodies, such as the Financial Accounting Standards Board, the American Institute of Certified Public Accountants, and the Office of Management and Budget, that impact on the accounting operations of the NASW.
  8. Review information provided about tax policy changes from the Internal Revenue Service that may affect the organization's tax-exempt status and activities.
  9. Conduct interviews with external auditors concerning News's financial strengths and weaknesses, internal controls, systems, and other factors that pertain to the integrity of financial reports.
  10. Review the administration of the organization's conflict of interest policy and management and operating staff compliance with business ethics.

Questions about the Audit Committee?

Contact Sekou (Koe) Murphy, Chief Financial Officer, at