2023 Not-for-Profit Entities - Audit and Accounting Guide

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The practical guidance you need.

Whether you’re already an expert in not-for-profit (NFP) audit and accounting standards or just getting started, we’ve got the practical guidance you need.

This must-have resource for NFP accounting and auditing professionals is an essential reference that will assist you with the distinctive aspects of accounting and financial statement preparation and auditing for NFP entities.

This edition of the guide includes updates on:

• SAS No. 142, Audit Evidence
• SAS No. 143, Auditing Accounting Estimates and Related Disclosures
• SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
• Current expected credit losses (CECL)

Key Topics

• The intuitive format is based on common errors and questions
• A before-and-after context enhances your understanding of various changes

Who Will Benefit

• Preparers of not-for-profit financial statements
• Auditors of not-for-profit financial statements
• Users of not-for-profit financial statements