Pursuant to the Affordable Care Act, a Health Care Sharing Ministry must conduct an annual audit of the medical cost sharing performed by an independent certified public accounting firm that follows generally accepted accounting principles. This audit must be made available to the public upon request. Generally, the auditor assesses the financial viability of the non-profit, and the auditor must convey any financial or reporting concerns. This audit is a snapshot of activity every year and does not provide any financial projections. Solidarity is a not-for-profit corporation and its annual 990 filing with the IRS is available for public inspection.