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Audit Committee
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To provide oversight to the Association’s finances and internal controls.

Committee Structure:

The structure of the Audit Committee shall consist of at least three (3) members; one of which is from the Budget & Finance Committee.  Other appointees may be from the Board of Directors or a public member.  The President shall appoint a Chairman, and that appointment shall be approved by the Board of Directors.  Neither the Treasurer nor the Chairman of the Budget & Finance Committee shall be eligible to serve on the Audit Committees,  The Audit Committees function shall be to oversee the integrity of the organization's financial accounting process and systems of internal controls regarding finance, accounting and use of assets, overseeing the independence and performance of the independent auditors and staff with finance responsibilities, provide an avenue of communication among the organization's independent auditors, management, staff, and governing board,  conduct any investigation appropriate to fulfill its responsibilities, and directly access the independent auditors as well as anyone in the organization.  The committee may recommend to the Budget and Finance Committee that it retain, at the organization's expense, special legal, accounting, or other consultants or experts it deems necessary in the performance of its duties.  

Committee Functions:

This committee is charged with:

  • Ensures the association’s financial reports are received, monitored, and distributed correctly
  •  Oversees the organization’s internal controls, including management’s compliance with applicable policies and procedures and risk management
  • Oversees the independent audit process, including engaging  the independent auditor and receiving all reports and management letters from the auditor
  • Reviews the annual information returns (IRS Form 990 and forms) and recommends it for approval, signature, and submission by the appropriate officer. The audit committee also transmits the returns to the board for its review before signing and submitting it.
  • The board president may delegate other authority and/or duties to the audit subcommittee


  • Chair – Dr. Scott Gosselin
  • Dr. Chris Mabry
  • Dr. Rick Cox


Staff Liaison:

Dr. Brandy Spaulding

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The Ohio State Chiropractic Association
172 East State Street, Suite 502
Columbus, Ohio 43215
Tel: 614.229.5290
Fax: 614.229.5296

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