Audit Committee

Primary Duties

  • To recommend to the board the retention or termination of an independent auditor
  • To negotiate the compensation of the independent auditor for approval by the board
  • To confer with the independent auditor to satisfy the committee members the financial affairs of the association are in order
  • To review and determine whether to accept the audit
  • To approve the performance of any non-audit services by the auditing firm
  • To recommend to the board procedures for the receipt, retention and treatment of complaints regarding accounting, internal accounting controls or auditing matters

Time Requirements

Committee Meetings: 4 one-day meetings per year

Composition and Terms of Office

The Audit Committee shall be composed of two trustee members and two at-large members. Trustee members are elected by the board and at-large members are appointed by the president. The term of office of the committee members shall be two years. The consecutive tenure of a committee member shall be limited to two full terms and one partial term.

Current Committee Members Component
Steven J. Kend, DDS, Chair
Western Los Angeles DS
Richard T. Kao, DDS, PhD Santa Clara County
Janice M. Sugiyama, DDS Santa Barbara-Ventura County DS
Glen A. Tueller, DDS Sacramento District DS
Staff Support:
Bob Spinelli
Chief Financial Officer
916.554.4904
bob.spinelli@cda.org