{"id":877,"date":"2024-02-01T15:33:48","date_gmt":"2024-02-01T15:33:48","guid":{"rendered":"https:\/\/www.toiminnantarkastus.com\/?page_id=877"},"modified":"2026-05-03T16:07:52","modified_gmt":"2026-05-03T16:07:52","slug":"yhdistyksen-toiminnantarkastus","status":"publish","type":"page","link":"https:\/\/www.toiminnantarkastus.com\/?page_id=877","title":{"rendered":"Yhdistyksen toiminnantarkastus"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"877\" class=\"elementor elementor-877\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8900b9f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8900b9f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-184ffaa5\" data-id=\"184ffaa5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4b681d76 elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"4b681d76\" data-element_type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;svg class=\\&quot;e-font-icon-svg e-fas-caret-down\\&quot; viewBox=\\&quot;0 0 320 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M31.3 192h257.3c17.8 0 26.7 21.5 14.1 34.1L174.1 354.8c-7.8 7.8-20.5 7.8-28.3 0L17.2 226.1C4.6 213.5 13.5 192 31.3 192z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-horizontal e--pointer-underline e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-4b681d76\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-home menu-item-65\"><a href=\"https:\/\/www.toiminnantarkastus.com\" class=\"elementor-item\">Etusivu<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-335\"><a href=\"https:\/\/www.toiminnantarkastus.com\/?page_id=334\" class=\"elementor-item\">Tarvittava tarkastusmateriaali<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-372\"><a href=\"https:\/\/www.toiminnantarkastus.com\/?page_id=371\" class=\"elementor-item\">T\u00f6ihin meille<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-405\"><a href=\"https:\/\/www.toiminnantarkastus.com\/?page_id=404\" class=\"elementor-item\">Ihmiset<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-431\"><a href=\"https:\/\/www.toiminnantarkastus.com\/?page_id=429\" class=\"elementor-item\">As Oy:n toiminnantarkastus<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-884\"><a href=\"https:\/\/www.toiminnantarkastus.com\/?page_id=877\" class=\"elementor-item\">Yhdistyksen toiminnantarkastus<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-4b681d76\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-home menu-item-65\"><a href=\"https:\/\/www.toiminnantarkastus.com\" class=\"elementor-item\" tabindex=\"-1\">Etusivu<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-335\"><a href=\"https:\/\/www.toiminnantarkastus.com\/?page_id=334\" class=\"elementor-item\" tabindex=\"-1\">Tarvittava tarkastusmateriaali<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-372\"><a href=\"https:\/\/www.toiminnantarkastus.com\/?page_id=371\" class=\"elementor-item\" tabindex=\"-1\">T\u00f6ihin meille<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-405\"><a href=\"https:\/\/www.toiminnantarkastus.com\/?page_id=404\" class=\"elementor-item\" tabindex=\"-1\">Ihmiset<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-431\"><a href=\"https:\/\/www.toiminnantarkastus.com\/?page_id=429\" class=\"elementor-item\" tabindex=\"-1\">As Oy:n toiminnantarkastus<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-884\"><a href=\"https:\/\/www.toiminnantarkastus.com\/?page_id=877\" class=\"elementor-item\" tabindex=\"-1\">Yhdistyksen toiminnantarkastus<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6c3cd2c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6c3cd2c4\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-399afae3\" data-id=\"399afae3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2d333adc elementor-widget elementor-widget-heading\" data-id=\"2d333adc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">YHDISTYKSEN TOIMINNANTARKASTUS <\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-360ad7fe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"360ad7fe\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5bf087bb\" data-id=\"5bf087bb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3c4fe596 elementor-widget elementor-widget-text-editor\" data-id=\"3c4fe596\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #374151; font-family: S\u00f6hne, ui-sans-serif, system-ui, -apple-system, 'Segoe UI', Roboto, Ubuntu, Cantarell, 'Noto Sans', sans-serif, 'Helvetica Neue', Arial, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji'; white-space-collapse: preserve; font-weight: var( --e-global-typography-text-font-weight ); font-size: 1rem;\">Yhdistyksen toiminnantarkastus on prosessi, joka tarkastelee yhdistyksen talouden ja hallinnon asianmukaisuutta. Toiminnantarkastajan rooli on varmistaa, ett\u00e4 yhdistyksen toiminta on avointa, vastuullista ja noudattaa yhdistyksen s\u00e4\u00e4nt\u00f6j\u00e4 sek\u00e4 voimassa olevaa lains\u00e4\u00e4d\u00e4nt\u00f6\u00e4. Toiminnantarkastajan teht\u00e4viin kuuluu muun muassa tarkastaa yhdistyksen tilinp\u00e4\u00e4t\u00f6s, kirjanpito sek\u00e4 hallituksen kokousten p\u00f6yt\u00e4kirjat. Toiminnantarkastajan on saatava tarvittavat dokumentit k\u00e4siins\u00e4 hyviss\u00e4 ajoin ennen yhdistyksen vuosikokousta.<\/span><\/p>\n<p><span style=\"color: #374151; font-family: S\u00f6hne, ui-sans-serif, system-ui, -apple-system, 'Segoe UI', Roboto, Ubuntu, Cantarell, 'Noto Sans', sans-serif, 'Helvetica Neue', Arial, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji'; white-space-collapse: preserve;\">Toiminnantarkastuskertomus on toiminnantarkastajan kirjoittama yhteenveto, joka sis\u00e4lt\u00e4\u00e4 tiedot toiminnantarkastuksen suorittamisesta ja siin\u00e4 ilmenneist\u00e4 seikoista. T\u00e4m\u00e4 kertomus on toimitettava vuosikokoukselle, jossa tilinp\u00e4\u00e4t\u00f6s vahvistetaan. Kertomuksessa on erityisen t\u00e4rke\u00e4\u00e4 tuoda esiin mahdolliset puutteet tai laiminly\u00f6nnit yhdistyksen toiminnassa.<\/span><span style=\"color: #374151; font-family: S\u00f6hne, ui-sans-serif, system-ui, -apple-system, 'Segoe UI', Roboto, Ubuntu, Cantarell, 'Noto Sans', sans-serif, 'Helvetica Neue', Arial, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji'; white-space-collapse: preserve; font-weight: var( --e-global-typography-text-font-weight ); font-size: 1rem;\"><br><\/span><\/p>\n<p><span style=\"color: #374151; font-family: S\u00f6hne, ui-sans-serif, system-ui, -apple-system, 'Segoe UI', Roboto, Ubuntu, Cantarell, 'Noto Sans', sans-serif, 'Helvetica Neue', Arial, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji'; white-space-collapse: preserve;\">Yhdistyksen koosta riippuen lains\u00e4\u00e4d\u00e4nt\u00f6 m\u00e4\u00e4rittelee, onko toiminnantarkastus pakollinen tai vapaaehtoinen. Pieniss\u00e4 yhdistyksiss\u00e4 toiminnantarkastus on pakollinen, kun taas suuremmat yhdistykset voivat valita, haluavatko ne toiminnantarkastajan vai tilintarkastajan. Jos yhdistys saa avustuksia, avustuksen antaja voi edellytt\u00e4\u00e4 tilintarkastajan valitsemista. On huomionarvoista ett\u00e4 toiminnantarkastus on merkitt\u00e4v\u00e4sti edullisempaa tilintarkastukseen n\u00e4hden. Toiminnantarkastus maksaa kokemuksemme mukaan keskim\u00e4\u00e4rin noin 50% tilintarkastuksen hinnasta. <\/span><span style=\"color: #374151; font-family: S\u00f6hne, ui-sans-serif, system-ui, -apple-system, 'Segoe UI', Roboto, Ubuntu, Cantarell, 'Noto Sans', sans-serif, 'Helvetica Neue', Arial, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji'; white-space-collapse: preserve;\"><br><\/span><\/p>\n<p><span style=\"color: #374151; font-family: S\u00f6hne, ui-sans-serif, system-ui, -apple-system, 'Segoe UI', Roboto, Ubuntu, Cantarell, 'Noto Sans', sans-serif, 'Helvetica Neue', Arial, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji'; white-space-collapse: preserve;\">Toiminnantarkastajan tulee olla luonnollinen henkil\u00f6, jolla on tarvittava taloudellisten ja oikeudellisten asioiden tuntemus. H\u00e4n ei saa olla vajaavaltainen, konkurssissa tai toimintakelpoisuutta rajoitettu, ja h\u00e4nen on oltava riippumaton tarkastusta suorittaessaan. Toiminnantarkastajan vastuu on yhdenmukainen hallituksen j\u00e4senen vastuun kanssa, ja h\u00e4n on velvollinen korvaamaan mahdollisesti aiheuttamansa vahingot.<\/span><span style=\"color: #374151; font-family: S\u00f6hne, ui-sans-serif, system-ui, -apple-system, 'Segoe UI', Roboto, Ubuntu, Cantarell, 'Noto Sans', sans-serif, 'Helvetica Neue', Arial, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji'; white-space-collapse: preserve;\"><br><\/span><\/p>\n<p><span style=\"color: #374151; font-family: S\u00f6hne, ui-sans-serif, system-ui, -apple-system, 'Segoe UI', Roboto, Ubuntu, Cantarell, 'Noto Sans', sans-serif, 'Helvetica Neue', Arial, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji'; white-space-collapse: preserve;\">Lis\u00e4tietoa yhdistyksen toiminnantarkastuksesta l\u00f6ytyy esimerkiksi seuraavalta sivustolta : <\/span><a style=\"font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); background-color: #f2e5e5; font-size: 1rem;\" href=\"https:\/\/www.yhdistystoimijat.fi\/toiminnot\/talous-2\/tilintoiminnantarkistus\/\"><span style=\"color: #374151; font-family: S\u00f6hne, ui-sans-serif, system-ui, -apple-system, 'Segoe UI', Roboto, Ubuntu, Cantarell, 'Noto Sans', sans-serif, 'Helvetica Neue', Arial, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji'; white-space-collapse: preserve;\"><b>Yhdistystoimijat.fi<\/b><\/span><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5178dae elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5178dae\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-21983d3\" data-id=\"21983d3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-26e1a3e elementor-widget elementor-widget-accordion\" data-id=\"26e1a3e\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-4071\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-4071\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Milloin yhdistys voi k\u00e4ytt\u00e4\u00e4 toiminnantarkastusta?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-4071\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-4071\"><p>Yhdistys voi k\u00e4ytt\u00e4\u00e4 toiminnantarkastajaa, kun 2 tai enemm\u00e4n seuraavista ehdoista ei toteudu: <br \/>\u2022 Taseen loppusumma ylitt\u00e4\u00e4 100 000 euroa.<br \/>\u2022 Liikevaihto tai vastaava tuotto on yli 200 000 euroa.<br \/>\u2022 Yhdistyksen palveluksessa on keskim\u00e4\u00e4rin enemm\u00e4n kuin 3 henkil\u00f6\u00e4<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-4072\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-4072\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Miten toiminnantarkastus tehd\u00e4\u00e4n yhdistykselle?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-4072\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-4072\"><p>Toiminnantarkastaja tarkastaa vuosittain yhdistyksen tilinp\u00e4\u00e4t\u00f6ksen valmistumisen j\u00e4lkeen yhdistyksen talouden ja hallinnon. Toiminnantarkastaja antaa lausunnon vuosikokoukselle, jossa todetaan ett\u00e4 onko hallintoa ja taloutta hoidettu asianmukaisesti.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-4073\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-4073\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Onko toiminnantarkastus edullisempi kuin tilintarkastus?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-4073\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-4073\"><p>Toiminnantarkastus on usein reilusti tilintarkastusta edullisempi ja varsinkin pienemmille yhdistyksille taloudellisesti kannattavampi (-70%) vaihtoehto.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-4074\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-4074\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Miksi yhdistys k\u00e4ytt\u00e4\u00e4 toiminnantarkastajaa?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-4074\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-4074\"><p>Yhdistys saa varmuuden, ett\u00e4 hallinto ja talous on hoidettu huolellisesti.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-4075\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-4075\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Paljonko yhdistyksen toiminnantarkastus maksaa?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-4075\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-4075\"><p>Yhdistyksen toiminnantarkastuksen hinnat vaihtelevat tarkastettavan yhdistyksen suuruuden mukaisesti. Hinnat alkavat 150 eurosta alkaen.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-72b0afcb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72b0afcb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4175b9b8\" data-id=\"4175b9b8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68e6c7c7 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"68e6c7c7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">L\u00c4HET\u00c4 YHTEYDENOTTOPYYNT\u00d6<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7196776b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7196776b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-586562c9\" data-id=\"586562c9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4f726bda elementor-button-align-center elementor-widget__width-initial elementor-widget elementor-widget-form\" data-id=\"4f726bda\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Ota yhteytt\u00e4\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"877\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"4f726bda\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Yhdistyksen toiminnantarkastus\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"877\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tNimi\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Nimi\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tS\u00e4hk\u00f6postiosoite\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"S\u00e4hk\u00f6postiosoite\" required=\"required\" aria-required=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tPuhelinnumero\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"1\" placeholder=\"Puhelinnumero\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_77cecf3 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_77cecf3\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tYhdistyksen nimi\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_77cecf3]\" id=\"form-field-field_77cecf3\" class=\"elementor-field elementor-size-sm  elementor-field-textual\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_b9a7903 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_b9a7903\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tLis\u00e4tietoja\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_b9a7903]\" id=\"form-field-field_b9a7903\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Haluatko tarjouksen?\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-checkbox elementor-field-group elementor-column elementor-field-group-field_972a2f0 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_972a2f0\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tMieluisin yhteydenottotapa\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup  \"><span class=\"elementor-field-option\"><input type=\"checkbox\" value=\"S\u00e4hk\u00f6postitse\" id=\"form-field-field_972a2f0-0\" name=\"form_fields[field_972a2f0][]\"> <label for=\"form-field-field_972a2f0-0\">S\u00e4hk\u00f6postitse<\/label><\/span><span class=\"elementor-field-option\"><input type=\"checkbox\" value=\"Soittamalla\" id=\"form-field-field_972a2f0-1\" name=\"form_fields[field_972a2f0][]\"> <label for=\"form-field-field_972a2f0-1\">Soittamalla<\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">L\u00e4het\u00e4 yhteydenotto<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>YHDISTYKSEN TOIMINNANTARKASTUS Yhdistyksen toiminnantarkastus on prosessi, joka tarkastelee yhdistyksen talouden ja hallinnon asianmukaisuutta. Toiminnantarkastajan rooli on varmistaa, ett\u00e4 yhdistyksen toiminta on avointa, vastuullista ja noudattaa yhdistyksen s\u00e4\u00e4nt\u00f6j\u00e4 sek\u00e4 voimassa olevaa lains\u00e4\u00e4d\u00e4nt\u00f6\u00e4. Toiminnantarkastajan teht\u00e4viin kuuluu muun muassa tarkastaa yhdistyksen tilinp\u00e4\u00e4t\u00f6s, kirjanpito sek\u00e4 hallituksen kokousten p\u00f6yt\u00e4kirjat. Toiminnantarkastajan on saatava tarvittavat dokumentit k\u00e4siins\u00e4 hyviss\u00e4 ajoin ennen yhdistyksen vuosikokousta. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-877","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.toiminnantarkastus.com\/index.php?rest_route=\/wp\/v2\/pages\/877","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.toiminnantarkastus.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.toiminnantarkastus.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.toiminnantarkastus.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.toiminnantarkastus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=877"}],"version-history":[{"count":39,"href":"https:\/\/www.toiminnantarkastus.com\/index.php?rest_route=\/wp\/v2\/pages\/877\/revisions"}],"predecessor-version":[{"id":1352,"href":"https:\/\/www.toiminnantarkastus.com\/index.php?rest_route=\/wp\/v2\/pages\/877\/revisions\/1352"}],"wp:attachment":[{"href":"https:\/\/www.toiminnantarkastus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}