Executive summary
Executive summary
The Seventh-day Adventist Church maintains one of the most structured financial accountability systems of any Protestant denomination, anchored by the General Conference Auditing Service (GCAS)—an independent internal audit function that reviews church entities worldwide. The 2025 Church Manual added a formal "Transparency and Accountability" section, and the church processes over $3.2 billion in annual tithes and offerings through a centralised system with standardised accounting policies.
Evidence trail
Sources
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