This page is dedicated to providing forms, information, and resources to unit and council PTA financial reviewers (formerly called auditors).

Still have questions?

Financial Reviewers, contact First District PTA Financial Reviewer Jessica Sheen via email at

First District PTA Resources

Name and Terminology Changes from the Audit/Auditor to Financial Review/Financial Reviewer

While the current California PTA Toolkit still refers to “audits,” “auditors” and “audit review committee,” there have been changes to this terminology.  California State PTA’s terminology is now “financial reviews,” ” financial reviewers, ” and “financial review committees.”

Click the links below to access helpful resources

Financial Review Form (Fillable)

Financial Review Checklist (Fillable)

Leadership Conference June 2023 – Presentation & Handouts


Financial Review Requirements

PTA requires that financial reviews be done twice a year* — a mid-year financial review that covers the first six months of your fiscal year, and an end-of-year financial review that covers the last half of your fiscal year. As you begin to think about doing your mid-year financial review, there are a few things you need to keep in mind:

  1. The financial reviewer needs to be appointed by or elected to the Executive Board per your bylaws.
  2. The financial reviewer cannot be related to any of the check signers by blood, marriage or live in the same household.
  3. The financial review must be presented to the Executive Board as well as the General Association for adoption.
  4. The financial review must be reviewed by a financial review committee, unless the financial review is conducted by a qualified accountant.

This final step is one that is still new to many of you. California State PTA has resources to answer your financial review questions about this new process. Please read our Q&A sheet, review the Toolkit, and send any additional questions you have to  

If you are wondering where the review committee came from, our insurance guide lists the requirements to stay in compliance on page 28.

We know you want to stay in compliance, so make sure you have a financial review committee for your next financial review. 

*The California State PTA adopted the following changes in April 2023 to the bylaws and standing rules related to the Financial Review schedule: 

New Language: “All unit, council and district PTAs must conduct financial reviews at least annually or upon resignation of the treasurer, financial secretary, any check signer, or at any time deemed necessary by the executive board.”

(Note: new language is not consistently updated on the CAPTA website and within the CAPTA Toolkit as of yet).

Because First District PTA leaders believe in the importance of a semi-annual financial review, the First District PTA Standing Rules (L – District Procedures, 4 – Council/Unit OOC Compliance Requirements and Procedures), as adopted on June 10, 2023, state “To remain “in good standing” within First District a council/unit OOC shall…submit…Financial Review (mid-year & year-end).”  

In summary, First District PTA requires a mid-year and year-end financial review to remain “in good standing” with First District PTA.