Not-For-Profit Entities 

    As a financial statement preparer or auditor, it is essential to understand the unique operational, regulatory, accounting, reporting, and auditing aspects of not-for-profit entities. AICPA guidance provides background on the industry as well as interpretive information for both new and existing rules. The following products are available from the AICPA to help provide guidance and resources on the not-for-profit industry. For more information on the industry and the AICPA's commitment to provide updates and guidance, visit the Not-for-Profit Entities Expert Panel's webpage.

    Audit and Accounting Guide Not-for-Profit Entities


    Audit Risk Alert Not-for-Profit Entities Industry Developments


    This alert is intended to be used in conjunction with Audit Risk Alert General Accounting and Auditing Developments, which explains important issues that affect all entities in all industries in the current economic climate. General topics include recently issued guidance and emerging audit risks resulting from external economic factors.

    Checklists and Illustrative Financial Statements for Not-for-Profit Entities


    Not-for-Profit Entities Financial Statements - Best Practices in Presentation and Disclosure


    AICPA Online Professional Library

    When you subscribe to any one of the many subscription options on AICPA Online Professional Library, you're not only getting access to the most up-to-date guidance and tools, you are also linked to all of the relevant and related literature, including the FASB and GASB libraries.

    Many publications and libraries may be of value to those interested in guidance related to not-for-profit accounting and auditing:

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