Indicates whether it is the organization's policy to produce financial statements that are verified annually by a certified independent auditor.
Indicates whether it is the organization's policy to produce financial statements that are verified annually by a certified independent auditor.
Organizations should footnote details about the frequency of the audit and who conducts it.
This metric is intended to capture whether or not the organization has audited financial statements.
Metrics identified as "cross-category" are those that are relevant to any IRIS+ Impact Category or Impact Theme (i.e., these metrics are not specific to any particular industry/category or theme).
June 2022 - IRIS+ v5.3 Released
Immaterial change. Minor revision to usage guidance for clarity.
January 2020 - IRIS+ v5.1 Released
No change.
May 2019 - IRIS+ v5.0 Released
No change.
March 2016 - IRIS+ v4.0 Released
No change.
March 2014 - IRIS+ v3.0 Released
Immaterial change. Minor revision to definition language for clarity.
November 2011 - IRIS+ v2.2 Released
No change.
February 2011 - IRIS+ v2.1 Released
No change.
September 2010 - IRIS+ v2.0 Released
New metric. Financial Statement Review (OI5164) was developed via the Financial Services Working Group.