NC PTA Financial Review Information and Instructions.pdf 2025

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The objective of the Operating and Financial Review (OFR) in annual reports is to provide users with an understanding of the company by providing an analysis of the companys businesses as seen through the eyes of the directors and management.
The PTA financial review serves as an official examination of the financial records conducted by the financial reviewer, appointed financial review committee, or paid professional auditor at the times specified in the bylaws and when there is a change in financial officers.