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Not-for-Profit Accounting and Auditing: Practical Cases for CPAs Logo aicpa

  Laura Lindal, CPA, Bruce Chase, Ph.D., CPA, Wil... |   $79.00 - 139.00 |   AICPA |   Feb 2017 |   Auditing (Governmental) |   AICPA Store

Gain hands-on experience with case studies designed to simulate real-world scenarios and common problems in today's not-for-profit environment. This CPE course goes beyond theory to show you how to navigate the key issues that arise in not-for-profit accounting and auditing.

Learning Objectives

This course will prepare you to:

  • Recognize financial statement presentation deficiencies
  • Properly apply the three net asset classifications
  • Recall key considerations in the auditor's identification of fraud risk factors
  • Identify the accounting differences between contribution and exchange transaction revenues
  • Recognize key issues relating to the recording and valuation of contributed services
  • Properly apply concepts related to contributed services

Key Topics

  • Financial statement requirements
  • Net asset classifications
  • Consideration of fraud
  • Promises to give
  • Distinguishing contributions from exchange transactions
  • Auditing contributions
  • Contributed services

Who Will Benefit?

  • Not-for-profit professionals responsible for accounting and reporting
  • Auditors of not-for-profits

Not-for-Profit Section Members Save an Additional 20%!

When you log into this website with your AICPA member user account, the section/credential discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or

Find out more information on the NFP Section.

Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Financial reporting & compliance, Intermediate
  • Financial accounting & reporting: Technical: FASB financial accounting & reporting, Intermediate
  • Assurance: Technical: Audit, Intermediate
  • Not-for-profit: Technical: FASB financial accounting & reporting: Financial statement presentation, Intermediate
  • Not-for-profit: Technical: Contribution revenue & agency transactions, Intermediate
  • Not-for-profit: Technical: Net assets & classification, Intermediate
  • Not-for-profit: Technical: Audit, Intermediate