Federally Chartered Corporation:

Review of the Financial Statement Audit Report for the American Chemical Society for 1997 and 1998

AIMD-00-274R: Published: Jul 28, 2000. Publicly Released: Jul 28, 2000.

Additional Materials:

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Pursuant to a congressional request, GAO reviewed the audit report covering the financial statements of the American Chemical Society for the years ended December 31, 1997 and 1998, focusing on whether the audit report complied with the corporation's financial reporting requirements of the law.

GAO noted that: (1) nothing came to GAO's attention that would cause it to believe that the financial reporting requirements of the law have not been met; and (2) the audit report included the auditor's opinion that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principals.

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