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 service@aicpa.org.

Find out more information on the NFP Section.