What did the most recent independent audit of Turning Point USA conclude and when was it published?
Executive summary
The most recent independent audit of Turning Point USA that appears in the provided documents is a consolidated audit performed by Baker Tilly for "Turning Point USA, Inc. and Affiliates" covering the fiscal year ended June 30, 2024; the audit report file available in the public document repository includes transactions reviewed through June 20, 2025 (document title and timing reflected in the report header) [1]. Publicly available financial statements for related Turning Point entities show audits dated around mid‑2023 and November 2024 for other Turning Point organizations, but the Baker Tilly consolidated audit (Turning Point USA, Inc. and Affiliates) is the clearest recent independent audit in the search results [1] [2].
1. The audit that surfaces in public filings — what it is and who did it
The document titled "Turning Point USA, Inc. and Affiliates Consolidated Financial Statements" is an independent auditor’s report prepared by Baker Tilly US, LLP; the report states the firm "has audited the consolidated financial statements of Turning Point USA, Inc." and declares the auditor’s responsibilities and independence [1]. That is the audit most directly identified as an independent auditors’ report in the search results [1].
2. When the audit was prepared and the date range covered
The consolidated financial statements report covers the fiscal year ended June 30, 2024, and the auditor’s procedures note they considered transactions for potential recognition or disclosure through June 20, 2025 — language found in the Baker Tilly file header and notes [1]. Separate Turning Point financial statements in the results show other auditors’ reports referencing June 30, 2023 and release activity in November 2024, indicating multiple audited or reviewed statements for different Turning Point entities in adjacent years [2] [3].
3. Which Turning Point entities are represented and why that matters
Search results include multiple financial statements for distinct entities: a consolidated Turning Point USA, Inc. and affiliates audit (Baker Tilly) and separate filings for entities labeled “Turning Point, Inc.” and “Turning Point, Inc. (June 30, 2023 and 2022)” posted on guides like GuideStar [1] [2]. The existence of several related but legally separate organizations means one audit’s findings may not automatically apply across all Turning Point entities; the consolidated Baker Tilly report appears intended to cover the parent and affiliates named in that filing [1].
4. Substance of the auditor’s conclusions — what the sources show
The search snippets identify that Baker Tilly issued an independent auditors’ report and describe standard auditor responsibilities and independence, but the provided excerpts do not include the auditor’s explicit opinion language (e.g., "unqualified," "qualified," "adverse," or "disclaimer") or detailed findings about misstatements or control weaknesses [1]. Therefore, available sources do not mention the specific opinion conclusion (e.g., whether the audit was clean) within the excerpts provided [1].
5. Historical context and disputes over prior audits
Earlier reporting and investigations of Turning Point finances have raised questions in the past: ProPublica’s 2020 reporting concluded that prior audits were not done by an independent auditor and flagged "misleading financial claims" and high executive compensation [4]. That history shapes why independent audit reports and their independence (name of CPA firm and scope) are being scrutinized in subsequent disclosures [4].
6. Competing narratives and ongoing scrutiny
After Charlie Kirk’s death and organizational upheaval, commentators and some activists have asserted internal probes and informal audits were ongoing; for example, public figures like Candace Owens have described internal review efforts and outside journalists hiring forensic accountants, but those are claims reported in commentary, not formal audit reports [5]. Separately, fringe videos and partisan outlets have advanced allegations of mass fraud based on selective numbers and contractor payments; those items are present in the results but should not be conflated with the formal Baker Tilly audit file in the public repository [6] [5].
7. Limitations and what remains unanswered by the available documents
The provided search results include the Baker Tilly consolidated audit file and other entity financial statements, but they do not include the auditor’s clear opinion sentence or any management letters addressing internal control deficiencies in the excerpts offered [1] [2]. Available sources do not mention whether the auditors issued a management letter, whether regulators have opened investigations based on the audit, or whether the audit led to recommended governance changes — those specifics are not found in current reporting [1] [2].
8. Bottom line for readers
The most prominent recent independent audit in the supplied documents is the Baker Tilly consolidated audit of Turning Point USA, Inc. and Affiliates covering the year ended June 30, 2024, with audit procedures noted through June 20, 2025 [1]. The actual auditor opinion language and any detailed findings are not present in the quoted excerpts, so readers should consult the full Baker Tilly report PDF and related notes to confirm the auditor’s explicit conclusions and any recommended governance actions [1] [2].