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2026 Not-for-Profit Entities - Audit and Accounting Guide
Not-for-Profit
Publication

2026 Not-for-Profit Entities - Audit and Accounting Guide

This essential reference provides guidance on the unique aspects of auditing for not-for-profit entities, including accounting and financial statement preparation.

$135 - $205
Do you have an AICPA or CIMA membership? Log in to apply your member discount.

Format

E-book

Availability

Lifetime

Product Number

AAGNFP26E

Publication Date

2026

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Product Details

This guide is also available in a print edition.

In collaboration with Mimeo, this publication is now available as a print-on-demand, black-and-white version of the ebook. You’ll be passed onto the Mimeo website to complete your transaction. If you have questions about the Mimeo website or your order, email help@marketplace.mimeo.com or call (901) 566-8900. Mimeo Portal!

To purchase the online subscription of this guide, go here.

The practical guidance you need.

Whether you’re already an expert in not-for-profit (NFP) audit and accounting standards or just getting started, this guide has the practical guidance you need for nongovernmental NFP entities. The intuitive format of this guide is based on common errors and questions, making it an essential reference that will assist you with the distinctive aspects of accounting, financial statement preparation, and auditing for NFP entities.

Recent updates

This edition of the guide includes recent updates for:

  • SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
  • SAS No. 146, Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards
  • FASB ASU No. 2023-08, Intangibles — Goodwill and Other — Crypto Assets (Subtopic 350-60), Accounting for and Disclosure of Crypto Assets
  • FASB ASU No. 2025-05, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets

Key Topics

  • NFP audit planning, risk assessment, reports, and other audit considerations
  • Financial statements, the reporting entity, and general financial reporting matters
  • Contributions received and agency transactions
  • Split-interest agreements and beneficial interests in trusts
  • Programmatic investments
  • Revenues and receivables from exchange transactions
  • Tax and regulatory considerations
  • Fund accounting

Who Will Benefit

  • Preparers of not-for-profit financial statements
  • Auditors of not-for-profit financial statements
  • Users of not-for-profit financial statements
More Details
Access
E-Book
Lifetime
Pricing
Do you have an AICPA or CIMA membership? Log in to apply your member discount.
Nonmembers
E-book
$205.00
AICPA Members
E-book
$165.00
CIMA Members
E-book
$165.00
NFP Section Members
E-book
$135.00

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