Exhibit 430

FAQs: How Does ECFA Accreditation and Member Accountability Work?

Exhibit 430 · Organization FAQ

FAQs: How Does ECFA Accreditation and Member Accountability Work?

ECFA does not offer financial audits or other professional services for members.

States ECFA has "over 2,700" accredited churches and ministries, that membership is voluntary, that about 35 percent of applicants are accepted on first application, that members must have annual statements "audited, reviewed, or compiled by an independent CPA," and that compliance rests on application review, annual renewal affirmation, periodic check-ins and complaint-driven reviews. Says ECFA is not an auditor.

Source: Evangelical Council for Financial Accountability
Date: read 9 November 2026
Quoted from: FAQ, "Is ECFA an auditor or fraud examiner?"
Grade: Primary record
Document: https://www.ecfa.org/Content/FAQs-How-Does-ECFA-Accreditation-and-MemberAccountability-Work
Accessed: 2026-11-09
Cited by: Findings citing this exhibit

Cited by

Finding REL-4.9: Primary record The Evangelical Council for Financial Accountability, founded in 1979, accredits more than 2,700 member churches and ministries that join voluntarily, affirm an evangelical Christian statement of faith and have an independent CPA audit, review or compile their financial statements, and it states that it is not an auditor. The U.S. Conference of Catholic Bishops has a voluntary diocesan financial reporting resolution under which each suffragan bishop sends his metropolitan archbishop a letter stating that his finance council reviewed audited statements.