The Global College of Education Specialists (GCES) Board of Directors (“Board”) bears responsibility for the stewardship of The Global College of Education Specialists (GCES) (the” College”). To discharge that responsibility, the Board is obligated by the Membership of the College to supervise the management of the business and affairs of the College. The Board’s supervisory function involves Board oversight or monitoring of all significant aspects of the management of the College’s business and affairs.
Financial reporting and disclosure by the College constitute a significant aspect of the management of the College‘s business and affairs. The objective of the Board’s monitoring of the College’s financial reporting and disclosure (the “Financial Reporting Objective”) is to gain reasonable assurance of the following: