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    Audit Report Summarized Prior Year

    Sample Report This is an illustrative auditor's report which contains an other-matter paragraph when the auditor is issuing an unmodified opinion on financial statements which contain summarized prior period information.
    Published on April 28, 2015

    Audit Report Unmodified Prior Year Qualified Current Year

    Sample Report This is an illustrative auditor's report in which the auditor is expressing an unmodified opinion in the prior year and a modified opinion (qualified opinion) in the current year
    Published on May 01, 2015

    Not-for-Profit CPE & Events

    Article To achieve its mission of delivering information, tools, and resources to NFP professionals that facilitate timely compliance with standards and regulations and promote excellence, the Not-for-Profit Section spotlights a variety of upcoming learning o
    Published on April 28, 2015

    Not-for-Profit Assurance Resources

    Overview This page provides information for auditors serving NFPs, including resources on professional standards, auditor communications, sample reports and opinion letters.
    Published on April 30, 2015

    Not-for-Profit Membership

    Overview Learn about benefits of AICPA Not-for-Profit Section membership.
    Published on April 30, 2015

    Not-for-Profit Advisory Council

    Overview The AICPA Not-for-Profit Advisory Council (NFPAC) was established to support the NFP Section.
    Published on May 01, 2015

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