The policies and procedures discussed herein address various accounting and financial policies. These policies are designed to enhance financial accountability and transparency, eliminate misunderstandings, and protect the assets and viability of the ACPE. It is the responsibility of the ACPE Board of Directors, Finance and Audit Committee, and ACPE management team to ensure sound accounting practices and internal controls.

While every effort is made to keep this manual up-to-date, all items referenced herein are subject to modification, amendment, or deletion. The Finance and Audit Committee shall review this manual at least annually and make recommendations to the Board of Directors as necessary, regarding amendments, deletions, and additions.

All accounting and financial policies contained within this manual are all-inclusive and supersede any and all previously adopted accounting and financial policies. Furthermore, any exception to a policy, which must be approved by the Board of Directors, must be clearly documented and shall not in any way make the constitute the exception as new policy.

The Finance and Audit committee shall submit policy recommendations to the ACPE Board of Directors for action. Once a policy has been approved by the Board of Directors, it shall constitute an effective policy. Thereafter, any changes to a policy shall be required to go through the established review and approval process.