Expert Panel - Not for Profit Entities 


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    The 2013 edition of Audit and Accounting Guide Not-for-Profit Entities is now available in eBook and paperback.

    The 2013 edition of Audit Risk Alert Not-for-Profit Entities Industry Developments is also now available in eBook and paperback.

    An online subscription is also available, which includes the guide and alert.

    Updated as of March 1, 2013, this is the first comprehensive revision of the guide since 1996. Relevant AICPA literature has been incorporated, and the authoritative auditing content of the guide has been fully conformed to changes resulting from the ASB Clarity Project. The AICPA Auditing Standards Board, Financial Reporting Executive Committee, and Not-For-Profit Guide Task Force have revised the guide, making significant enhancements to improve user understanding and minimize diversity in practice.

    Members of the AICPA staff and the Not-for-Profit Expert Panel participated in a discussion regarding the new Audit and Accounting Guide. The discussion has been archived as a podcast and is available at the AICPA Insights Blog.


         

    The following excerpts from the revised guide are available:

    The following excerpts from the alert are also available available:

    The Not-for-Profit Expert Panel has issued the following white papers that are of interest to those following not-for-profit issues:

    Industry News and Resources

    The Not-for-Profit Expert Panel, in cooperation with the Government Audit Quality Center, created the GAQC Web event Not-for-Profit Entities: 2012/2013 Audit and Accounting Considerations—Member Web Event. Three members of the Not-for-Profit Expert Panel discussed the various developments and issues that may affect an NFP audit practice. Specifically, the presenters provided the following information:

    • The continuing effect of the current economy on NFPs
    • Challenges relating to new auditing standards
    • Challenges relating to application of accounting standards in the NFP environment
    • Recent Financial Accounting Standards Board standard setting activity, including proposed ASUs for donated securities and personnel services provided to an affiliate
    • Question and answer period with participants

    Access to the archived Web event is available.



     

    Past Meeting Highlights

    January 22-23, 2014

    June 19, 2013

    Archived Meeting Highlights

    Members of the Expert Panel

    Elaine Allen, Ernst & Young

    Jennifer Brenner, World Vision

    Cathy J. Clarke, CliftonLarsonAllen LLP

    Joseph Cruitt, National Board of Osteopathic Medical Examiners

    Ellen Hobby, National Academy of State Health Policy

    Jennifer Hoffman, Grant Thornton

    Laurie Horvath, Baker Tilly

    Brad Jewell, Pennington Biomedical Research Foundation 

    John A. Mattie, PricewaterhouseCoopers LLP

    Catherine E. Mickle, American Cancer Society

    Amanda Nelson, KPMG LLP

    Andrew Prather, Clark Nuber P.S.

    Joan F. Schweizer, Deloitte

    Jeff Stefan, Tate & Tryon

    Learn more about the Expert Panel members by reading their biographies.

     
     

    Staff Contacts

    Chris Cole, Technical Manager


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