{"data":{"id":"us-va/18vac48-50-210","jurisdiction":"us-va","citation":"18VAC48-50-210","heading":"Establishment of internal accounting controls","body":"The firm shall establish written internal accounting controls to provide adequate checks and balances over the financial activities and to manage the risk of fraud and illegal acts. The internal accounting controls shall be in accordance with generally accepted accounting practices.","path":["Title 18. Professional And Occupational Licensing","Agency 48. Common Interest Community Board","Chapter 50. Common Interest Community Manager Regulations","Part V. Standards of Conduct and Practice"],"source_url":"https://law.lis.virginia.gov/admincode/title18/agency48/chapter50/section210/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:52:34Z","sha256":"f08d7951ce73d00ba170359fe78e4627f621f46519cf3d2b7687be289bb00de5","source_id":"us-va-vac","stale":false,"prev":"us-va/18vac48-50-200","next":"us-va/18vac48-50-220"},"notice":"GroundRules: Original legal text. Not legal advice."}