Not-for-Profit Accounting & Auditing Update
Wednesday, March 25, 2026
4-7 p.m. Central
3 CPE (3 technical)
Course code: 25WA-088F
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This course provides a comprehensive update on the key developments impacting not-for-profit (NFP) accounting and auditing in 2025. While the FASB hasn't recently issued NFP-specific standards, several Accounting Standard Updates (ASUs) will significantly affect nonprofit organizations. We'll review these changes and their implications. We also explore the growing relevance of programmatic investments and their interplay with the Current Expected Credit Losses (CECL) standard, and examine the IFR4NPO initiative, a global project aimed at establishing universal financial reporting standards for nonprofits. On the auditing side, we'll delve into the impact of the new quality management standards, impacting firms that provide attestation services, including compilations and reviews for nonprofits. This session will equip you with the insights needed to navigate these changes and stay compliant.
Major subjects
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Yellowbook
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Auditing
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Accounting
Learning objectives
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Identify elements of the proposed IFR4NPO standards
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Recall the impact of recent standard setting on programmatic investments
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Recognize the impact of recent ASUs on nonprofit financial reporting
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Recall the components of quality management in the 2024 Yellow Book
Who should take this program?
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