{"id":18855,"date":"2026-05-20T10:43:49","date_gmt":"2026-05-20T17:43:49","guid":{"rendered":"https:\/\/www.soundcu.com\/?page_id=18855"},"modified":"2026-05-26T17:13:52","modified_gmt":"2026-05-27T00:13:52","slug":"2025-audit-committee-report","status":"publish","type":"page","link":"https:\/\/www.soundcu.com\/es\/annual-report\/2025-audit-committee-report\/","title":{"rendered":"Informe del Comit\u00e9 de Auditor\u00eda de 2025"},"content":{"rendered":"<div class=\"co-flex_row co-flex_row__white co-flex_row__next_row_diff co-flex_row__annual-report-page-hero co-flex_row__next_row__quote\" >\n\t<div class=\"co-flex_row--row co-row\">\n\t\t\t<header class=\"co-annual_report_page_hero \" aria-label=\"Header: Annual Report\">\n\t\t<svg class=\"co-annual_report_page_hero--wave\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"1452\" height=\"138\" viewBox=\"0 0 1452 138\" fill=\"none\">\n\t\t\t<path d=\"M0 5.92193C0 5.92193 55.6112 -27.5191 287.402 64.533C519.19 156.585 655.174 96.2132 704.623 75.9445C754.071 55.6758 859.15 19.2975 1078.58 64.533C1298 109.768 1451 5.92193 1451 5.92193L1452 138H0V5.92193Z\" fill=\"#F2FAFC\"\/>\n\t\t<\/svg>\n\t\t<div class=\"co-annual_report_page_hero--inner\">\n\t\t\t<div class=\"co-annual_report_page_hero--heading\">\n\t\t\t\t<div class=\"co-annual_report_page_hero--sup_headline\">2025<\/div><div class=\"co-annual_report_page_hero--icon_wrapper\">\t<svg\n\t\tclass=\"co-annual_report_page_hero--icon IconShieldCheck\"\n\t\tviewBox=\"0 0 61.117 70.765\"\n\t\twidth=\"61.117\"\n\t\theight=\"70.765\"\n\t>\n\t\t<title>Shield Check<\/title>\n\t\tclass=&#8221;wrapper&#8221;>\n\t<g transform=\"translate(-200.384 -430.658)\">\n\t\t<g>\n\t\t\t<path d=\"M112.638,1048.993a8.722,8.722,0,0,0-2.428-6.055q-.145-.153-.3-.3c-.151-.144-.306-.284-.467-.417q-.162-.134-.331-.261c-.157-.117-.319-.227-.483-.333-.19-.124-.384-.242-.584-.351a8.736,8.736,0,0,0-1.165-.526q-.4-.147-.824-.256a8.783,8.783,0,0,0-2.192-.276H60.294a8.786,8.786,0,0,0-2.193.276q-.42.108-.824.256-.2.074-.4.157a8.813,8.813,0,0,0-3.86,3.179q-.236.35-.439.724a8.722,8.722,0,0,0-1.048,3.73q-.011.224-.011.452v35.818a8.754,8.754,0,0,0,.145,1.577q.068.373.168.737c.054.2.113.4.181.589q.081.23.174.456a8.771,8.771,0,0,0,2.63,3.5l21.785,17.4a8.773,8.773,0,0,0,10.95,0l21.785-17.4a8.773,8.773,0,0,0,3.3-6.855Zm-4.233,35.818a4.518,4.518,0,0,1-1.707,3.548l-21.785,17.4a4.541,4.541,0,0,1-5.667,0l-21.785-17.4a4.518,4.518,0,0,1-1.707-3.548v-35.818a4.546,4.546,0,0,1,4.541-4.541h43.571a4.546,4.546,0,0,1,4.541,4.541Z\" transform=\"translate(148.863 -609.561)\" fill=\"#eec022\"\/>\n\t\t\t<path d=\"M116.7,1066.671H81.415a3.446,3.446,0,0,0-3.442,3.442v35.818a3.424,3.424,0,0,0,1.294,2.689l21.785,17.4s22.268-23.112,15.652-59.349\" transform=\"translate(127.743 -630.682)\" fill=\"#1f79af\"\/>\n\t\t\t<path d=\"M120.632,1061.22H77.062a4.546,4.546,0,0,0-4.541,4.541v35.818a4.517,4.517,0,0,0,1.707,3.548l21.785,17.4a4.541,4.541,0,0,0,5.667,0l21.785-17.4a4.517,4.517,0,0,0,1.707-3.548v-35.818a4.546,4.546,0,0,0-4.541-4.541m-45.718,43.049a3.425,3.425,0,0,1-1.294-2.69v-35.818a3.446,3.446,0,0,1,3.442-3.442h35.289c6.617,36.237-15.652,59.349-15.652,59.349Z\" transform=\"translate(132.096 -626.329)\" fill=\"#00205b\"\/>\n\t\t<\/g>\n\t<\/g>\n\t<\/symbol>\t<\/svg>\n<\/div><div class=\"co-row\"><p class=\"co-breadcrumbs\"><a href=\"https:\/\/www.soundcu.com\/es\/annual-report\/\">Annual Report<\/a> > 2025 Audit Committee Report<\/p><\/div><h1 class=\"co-annual_report_page_hero--headline\">Annual Report<\/h1><h2 class=\"co-annual_report_page_hero--subheadline\" >Audit Committee Report<\/h2>\t\t\t<\/div>\n\t\t<\/div>\n\t<\/header>\n\n\t<\/div>\n<\/div>\n\n\n<div class=\"co-flex_row co-flex_row__blue co-flex_row__next_row_diff co-flex_row__quote co-flex_row__next_row__text-with-media\" >\n\t<div class=\"co-flex_row--row co-row\">\n\t\t\t<div class=\"co-quote\">\n\t\t\t\t<div class=\"co-quote--row co-quote__no_image\">\n\t\t\t\t\t\t<div class=\"co-quote--content co-quote--content__center\">\n\t\t\t\t<blockquote class=\"co-quote--text\"><p>Findings reflect a high rating for strong performance and safe and sound practices and operations.<\/p>\n<\/blockquote><cite class=\"co-quote--attr\">James W. Griggs CPA<\/cite><div class=\"co-quote--descriptor\">Audit Committee Chair<\/div>\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n\n\t<\/div>\n<\/div>\n\n\n<div class=\"co-flex_row co-flex_row__darkblue co-flex_row__next_row_diff co-flex_row__text-with-media co-flex_row__next_row__two-column-bio\" >\n\t<div class=\"co-flex_row--row co-row\">\n\t\t\t<div class=\"co-text_with_media co-text_with_media__no_media\">\n\t\t\t\t<div class=\"co-text_with_media--row prow items-start\">\n\t\t\t<div class=\"co-text_with_media--text pcol-12\">\n\t\t\t\t<h3 class=\"co-text_with_media--headline\">The Audit Committee\u2019s responsibilities include monitoring the financial safety and soundness of Sound Credit Union and compliance with various financial and regulatory requirements.<\/h3><div class=\"co-text_with_media--content\"><p>The Committee meets regularly to, among other things, review internal audit reports, compliance and risk management reports, and examination reports issued by regulatory agencies.<\/p>\n<p><span data-ccp-props=\"{&quot;335559739&quot;:0}\"> To fulfill these obligations, the Audit Committee engaged the independent auditing firm, Baker Tilly LLP, which directly reports to the Committee, to conduct the annual audit of the credit union for the year ending December 31, 2025. Baker Tilly issued an unqualified opinion and determined the financial statements of Sound Credit Union were presented fairly, in all material aspects, as of December 31, 2025.<\/span><\/p>\n<p>The National Credit Union Administration and the State of Washington, Department of Financial Institutions, Division of Credit Unions conducted a joint examination for the period ending September 30, 2025. Their findings reflect a high rating for strong performance and safe and sound practices and operations.<\/p>\n<p>The Audit Committee is pleased with the reports from the internal auditor, external audits, and regulatory compliance. We wish to thank the members, Board of Directors, and employees for their cooperation in helping us carry out our duties and responsibilities and will continue to work with management to ensure an effective internal audit program.<\/p>\n<p>&nbsp;<\/p>\n<\/div>\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\n\t<\/div>\n<\/div>\n\n\n<div class=\"co-flex_row co-flex_row__blue co-flex_row__two-column-bio co-flex_row__next_row__next-page\" >\n\t<div class=\"co-flex_row--row co-row\">\n\t\t\t<div class=\"co-two_col_bios\">\n\t\t\t\t\t<div class=\"co-two_col_bios--list prow\">\n\t\t\t\t      <div\n       class=\"co-two_col_bio js-accordBio closed pcol-md:6\"\n       data-moreinfo=\"\"\n      >\n       <div class=\"co-two_col_bio--headshot_wrap\">\n        <div class=\"co-two_col_bio--headshot_wrap__true\">\n         <img loading=\"lazy\" decoding=\"async\" width=\"216\" height=\"270\" src=\"https:\/\/www.soundcu.com\/files\/Jim-Griggs_web.jpg\" class=\"co-two_col_bio--headshot\" alt=\"Jim Griggs Headshot\" srcset=\"https:\/\/www.soundcu.com\/files\/Jim-Griggs_web.jpg 216w, https:\/\/www.soundcu.com\/files\/Jim-Griggs_web-60x75.jpg 60w\" sizes=\"auto, (max-width: 216px) 100vw, 216px\" \/>        <\/div>\n       <\/div>\n       <div class=\"co-two_col_bio--top\">\n        <h2 class=\"co-two_col_bio--name\">James W. Griggs CPA<\/h2>        <div class=\"co-two_col_bio--title\">\n         Director, Audit Committee Chair        <\/div>\n        <div class=\"co-two_col_bio--add_info\">\n                 <\/div>\n               <\/div>\n      <\/div>\t\t\t<\/div>\n\t\t\t<\/div>\n\t<script>\n\t\tvar twoColBios = {\n\t\t\ttoggleEls: document.getElementsByClassName('js-accordBio_toggle'),\n\t\t\tcurMemberEl: false,\n\t\t\tprevMemberEl: false,\n\t\t\tprevBioEl: false,\n\t\t\tprevToggleEl: false,\n\t\t\tslideToggle: false,\n\t\t\talreadyInit: false,\n\t\t\tcreateEl: function(html) {\n\t\t\t\tvar div = document.createElement('div');\n\t\t\t\tdiv.innerHTML = html.trim();\n\t\t\t\treturn div.firstChild;\n\t\t\t},\n\t\t\tgetParent: function(el, className) {\n\t\t\t\tvar p = el.parentNode;\n\t\t\t\twhile ( !p.classList.contains(className) ) {\n\t\t\t\t\tvar o = p;\n\t\t\t\t\tp = o.parentNode;\n\t\t\t\t}\n\t\t\t\treturn p;\n\t\t\t},\n\t\t\tfindInsertPoint: function(x) {\n\t\t\t\tvar that = this;\n\t\t\t\tvar family = that.curMemberEl.parentNode.getElementsByClassName('js-accordBio');\n\t\t\t\tvar familyArray = Array.prototype.slice.call(family);\n\t\t\t\tvar curIndex = familyArray.indexOf(that.curMemberEl);\n\t\t\t\tvar insertPoint = false;\n\t\t\t\tif ( window.layoutView == 'large' || window.layoutView == 'xlarge' ) {\n\t\t\t\t\tif ( curIndex % 2 == 0 && curIndex != family.length - 1) {\n\t\t\t\t\t\tinsertPoint = family[curIndex + 1];\n\t\t\t\t\t} else {\n\t\t\t\t\t\tinsertPoint = that.curMemberEl;\n\t\t\t\t\t}\n\t\t\t\t} else {\n\t\t\t\t\tinsertPoint = that.curMemberEl;\n\t\t\t\t}\n\t\t\t\treturn insertPoint;\n\t\t\t},\n\t\t\topenBio: function(x) {\n\t\t\t\tvar that = this;\n\t\t\t\tif ( that.prevBioEl ) {\n\t\t\t\t\tthat.closeBio();\n\t\t\t\t}\n\t\t\t\tx.classList.remove('closed');\n\t\t\t\tthat.curMemberEl = that.getParent(x, 'js-accordBio');\n\t\t\t\tvar insertPoint = that.findInsertPoint(x);\n\t\t\t\tvar curBio = that.createEl(that.curMemberEl.dataset.moreinfo);\n\t\t\t\tinsertPoint.insertAdjacentElement('afterend', curBio);\n\t\t\t\tcurBio.classList.remove('closed');\n\t\t\t\tthat.slideToggle.open(curBio);\n\t\t\t\tthat.curMemberEl.classList.remove('closed');\n\t\t\t\tthat.prevMemberEl = that.curMemberEl;\n\t\t\t\tthat.prevBioEl = curBio;\n\t\t\t\tthat.prevToggleEl = x;\n\t\t\t},\n\t\t\tcloseBio: function() {\n\t\t\t\tvar that = this;\n\t\t\t\tthat.prevMemberEl.classList.add('closed');\n\t\t\t\tthat.prevToggleEl.classList.add('closed');\n\t\t\t\tvar elToRemove = that.prevBioEl;\n\t\t\t\tthat.slideToggle.close(elToRemove, function() {\n\t\t\t\t\telToRemove.remove();\n\t\t\t\t});\n\t\t\t},\n\t\t\ttoggleBio: function(x) {\n\t\t\t\tvar that = this;\n\t\t\t\tif ( x.classList.contains('closed') ) {\n\t\t\t\t\tthat.openBio(x);\n\t\t\t\t} else {\n\t\t\t\t\tthat.closeBio();\n\t\t\t\t}\n\t\t\t},\n\t\t\tinit: function() {\n\t\t\t\tvar that = this;\n\t\t\t\tthat.alreadyInit = true;\n\t\t\t\tthat.slideToggle = new pixLib.pixSlideToggle;\n\t\t\t\tfor ( var i = 0; i < that.toggleEls.length; i++ ) {\n\t\t\t\t\tthat.toggleEls[i].addEventListener('click', function() {\n\t\t\t\t\t\tthat.toggleBio(this);\n\t\t\t\t\t});\n\t\t\t\t}\n\t\t\t}\n\t\t};\n\t\tdocument.addEventListener( 'PixMainScriptsLoaded', function() {\n\t\t\tif( ! twoColBios.alreadyInit){\n\t\t\t\ttwoColBios.init();\n\t\t\t}\n\t\t} );\n\t<\/script>\n\n\t<\/div>\n<\/div>\n\n\n<div class=\"co-flex_row co-flex_row__blue co-flex_row__next-page co-flex_row__next_row__single-path-cta\" >\n\t<div class=\"co-flex_row--row co-row\">\n\t\t\t<div class=\"co-nextpage\">\n\t\t<div class=\"prow\">\n\t\t\t\t\t\t\t<div class=\"pcol:12 pcol-md:5 pcol-xl:4 co-nextpage--share_container\"><\/div>\n\t\t\t\t<div class=\"pcol:12 pcol-md:7 pcol-xl:8 co-nextpage--link_container\">\n\t\t\t\t\t<a class=\"co-nextpage--link\" href=\"https:\/\/www.soundcu.com\/es\/speed-bump\/?url=https%3A%2F%2Fwww.soundcu.com%2Fannual-report%2F2025-financial-statements%2F&#038;prev=https%3A%2F%2Fwww.soundcu.com%2Fes%2Fannual-report%2F2025-audit-committee-report%2F\"  aria-label=\"Continue reading\">2025 Financial Statements<\/a>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\n\t<\/div>\n<\/div>\n\n\n<div class=\"co-flex_row co-flex_row__blue co-flex_row__last co-flex_row__single-path-cta\" >\n\t<div class=\"co-flex_row--row co-row\">\n\t\t\t<svg class=\"co-sp_cta__svg\" width=\"488.512\" height=\"338.101\" viewBox=\"0 0 488.512 338.101\">\n\t\t\t<path class=\"co-sp_cta__svg--path_big\" d=\"M488.512,163.324C337.738,308.387,172.875,346.284,6.386,332.445c-12.895-1.072-2.726.507,0-169.121C7.666,83.681-1.682,4.826,3.448,4.309,177.337-13.221,346.255,19.454,488.512,163.324Z\"\/>\n\t\t\t<path class=\"co-sp_cta__svg--path_small\" d=\"M408.431,63.648c-126.358,121.572-278.108,50-408.431,0C129.644,19.327,291.966-54.138,408.431,63.648Z\" transform=\"translate(0 207.52)\" fill=\"#efc025\"\/>\n\t<\/svg>\n\t<div class=\"co-sp_cta\">\n\t\t<a class=\"co-sp_cta--link\" href=\"\/annual-report\"  >Annual Report Home<\/a>\t<\/div>\n\n\t<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":10,"featured_media":0,"parent":18639,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"tpl-impactReport.php","meta":{"_acf_changed":false,"content-type":"","_searchwp_excluded":"","footnotes":""},"county":[],"class_list":["post-18855","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.soundcu.com\/es\/wp-json\/wp\/v2\/pages\/18855","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.soundcu.com\/es\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.soundcu.com\/es\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.soundcu.com\/es\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.soundcu.com\/es\/wp-json\/wp\/v2\/comments?post=18855"}],"version-history":[{"count":15,"href":"https:\/\/www.soundcu.com\/es\/wp-json\/wp\/v2\/pages\/18855\/revisions"}],"predecessor-version":[{"id":19267,"href":"https:\/\/www.soundcu.com\/es\/wp-json\/wp\/v2\/pages\/18855\/revisions\/19267"}],"up":[{"embeddable":true,"href":"https:\/\/www.soundcu.com\/es\/wp-json\/wp\/v2\/pages\/18639"}],"wp:attachment":[{"href":"https:\/\/www.soundcu.com\/es\/wp-json\/wp\/v2\/media?parent=18855"}],"wp:term":[{"taxonomy":"county","embeddable":true,"href":"https:\/\/www.soundcu.com\/es\/wp-json\/wp\/v2\/county?post=18855"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}