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
The following products are available from the AICPA to help provide guidance and resources for not-for-profit entities.
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 entities: