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 webpage. The following products are available from the AICPA to help provide guidance and resources for not-for-profit entities.
- Checklists and Illustrative Financial Statements Not-for-Profit Entities
- Best Practices in Presentation and Disclosure Not-for-Profit Entities Financial Statements
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:
- AICPA Audit and Accounting Manual
- AICPA Audit Risk Assessment Tool and Guide
- AICPA Practice Tool The Auditor's Report: Comprehensive Guidance and Examples
- AICPA Professional Standards
- AICPA Technical Questions and Answers
- U.S. GAAP Financial Statements—Best Practices in Presentation and Disclosure
- Audit and Accounting Guide Set with FASB Accounting Standards Codification
- Essential A&A Research Collection
- Premium A&A Research Collection