by Brian J. Kelly
The Board of Governors reviewed FY2013 finan- cial results at its Janu- ary meeting. At the end of each fiscal year, the
WSBA engages an independent certified public accounting firm to audit our financial statements, which
includes a concomitant analysis of
controls, management, and systems.
As in prior years, the WSBA received
an “unmodified opinion” (previously
called “unqualified opinion”) for the
fiscal year ended Sept. 30, 2013. No
adjustments were made, no material weaknesses were noted, and no
management letter was issued. This
means that the WSBA’s finances
are well managed and that financial
statements are accurate in all material respects. For more information,
the audit report and audited financial statements may be reviewed at
In the next issue of NWLawyer, my
article will focus on how your license
fee supports WSBA programs and operations. NWL
Brian J. Kelly
is a WSBA
a lawyer and a
Kelly is a principal in the Cheha-
lis law firm Hillier Scheibmeir Vey
& Kelly P.S., where his practice
focuses on business, tax, real
property, probate, and municipal
law, with an emphasis on business
succession and estate planning.
He can be reached at bkelly@
ADMINIS TRATIVE LAW
ALTERNA TIVE DISPU TE
ANTITRUS T, CONSUMER
PROTECTION AND UNFAIR
CIVIL RIGHTS LAW
LAND USE LA W
FAMILY LA W
INTELLECTUAL PROPERT Y
LABOR AND EMPLOYMENT
LEGAL ASSISTANCE TO
REAL PROPERT Y, PROBATE
AND TRUS T
SENIOR LAW YERS
SEXUAL ORIENTATION AND
SOLO AND SMALL
WORLD PEACE THROUGH
firstname.lastname@example.org • www.wsba.org/sections
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