Audit Reporting

The American Rhinologic Society (ARS) is committed to the highest ethical standards. We do this by conducting our business with maximum integrity and by achieving full compliance with all applicable laws and regulations. 

In line with this commitment, the ARS provides an avenue for ARS members, employees, volunteers and other stakeholders to raise concerns about the subjects covered by this policy. Anyone making a complaint will be protected from reprisal or victimization for raising their concerns in good faith.

This policy covers instances where a member, employee, volunteer or other stakeholder has evidence of activity (“Reportable Activity”) by any ARS officer, member, employee, volunteer or retained consultant (including external auditors) that constitutes:

  • Accounting, auditing, or other financial reporting fraud or misrepresentation;
  • Violations of federal or state laws that could result in fines or civil damages payable by the ARS, or that could otherwise significantly harm the Society’s reputation or public image;
  • Unethical business conduct in violation of ARS policies and procedures;
  • Danger to the health, safety, or well-being of members, employees, volunteers and/or the general public (including any real or perceived threat of workplace violence or harassment).

Complaints that are not made in good faith will be viewed as a serious offence and may be subject to discipline up to and including discharge in the case of members, employees, and/or the severing of the relationship with volunteers, suppliers, or other stakeholders.

The ARS will not permit any officers, members, employees or volunteers to harass, retaliate or discriminate against those other members, employees, volunteers and stakeholders (the Complainant) who, in good faith, report a Reportable Activity. Retaliation in any form will not be tolerated and should be reported using the channels detailed below.


A Complainant may submit their complaint in writing or online to both the Chair of the Audit Committee and the Chair of the Ethics Committee by completing the report form. Online submission will result in the report being sent to both parties automatically. To maintain absolute anonymity, a complainant may anonymously submit their complaint electronically via a link 

A Complainant may remain anonymous. (Note: if the Complainant wishes to remain anonymous, they should not e-mail the Report Form from their email account.) However, in order to allow for a better investigation of a complaint, the complainant should consider identifying themselves by giving their name, their telephone number and email address. The substance of the complaint will be treated with utmost confidence and not discussed with others except to the minimum extent necessary to conduct a complete and fair investigation. In all cases, the person who is alleged to have committed the infraction will be made aware of the complaint at an appropriate point during the investigation.


The Complainant is encouraged to provide as much information as possible on the subject matter of the complaint so that the information is sufficient to enable a full investigation. Such information should include details as to where and when the incident(s) occurred, the names and titles of the individuals involved and as much other relevant detail as the reporting individual can provide.

The Chair of the Audit Committee is responsible for investigating and resolving most types of reports made under this Policy. In certain circumstances, this individual may refer the matter to, or seek the assistance of, members, employees or others depending upon the nature of the Reportable Activity.


If any Reportable Activity involves:

  1. questionable accounting or other matters which, if true, has, or even could have the potential to have, a material effect on the ARS’ financial position or its future prospects; or
  2. an alleged impropriety involving an Officer, member or employee of the ARS

The Chair of the Audit Committee, in his/her discretion, may call a meeting of the Audit Committee to discuss the matter or, in any event, disclose the substance of the complaint at the next regularly scheduled meeting of the Audit Committee. The Audit Committee may then, by majority vote, commence an investigation of the Reportable Activity (or transfer such investigation to a specially appointed committee of the Board). The Audit Committee or special committee may enlist the assistance of one or more members or employees and outside legal, accounting or other advisors, as may be appropriate to conduct the investigation.


If the complaint concerns the Chair of the Audit Committee or one of its members and is directed to the Chair of the Ethics Committee, it should be investigated by the Ethics Committee at the discretion of the Chair of said committee. 

The Chair of the Audit Committee will advise the Audit Committee of all complaints received (and the summary results of investigations) on a quarterly basis in conjunction with the Chair of the Ethics Committee, as appropriate.

The Audit Committee shall retain any reports of Reportable Activity and any resulting investigations for a period of not less than seven (7) years, or in an acceptable manner at the discretion of the Board of Directors of the ARS. Such preservation obligation shall include the making of written summaries of any oral complaints or reportable activity.

To proceed to reporting form click the button below.

File Report