United States

Audit & Accounting Guide for not-for-profit entities updated


The American Institute of Certified Public Accountants (AICPA) Audit & Accounting Guide, Not-for-Profit Entities, has been updated as of March 1, 2019. The guide is directed primarily to those aspects of the preparation and audit of financial statements that are unique to not-for-profit entities or are considered particularly significant to them. As such, this guide is an important resource for those who are responsible for the preparation or oversight of such financial statements, as well as their auditors.

The guide is available for purchase from the AICPA Store in paperback or eBook format or as an online subscription.