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Not-For Profit Accounting and Auditing: Practical Cases for CPAs

Author/Moderator: Laura Lindal, CPA, Bruce Chase, Ph.D., CPA, William Wagner, CPA
Publisher: AICPA
Availability: In Stock
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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 in practical terms how to navigate the key issues that arise in NFP accounting and auditing.

Topics Discussed:

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

Learning Objectives:
When you complete this course you will be able to:

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

Who Will Benefit?

  • Nonprofit professionals responsible fo accounting and reporting
  • Auditors of not-for-profits

Prerequisite: Experience in the not-for-profit environment

Advanced Preparation: None.

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.

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Videocourse Details

NASBA Field of Study: Accounting and Auditing (Governmental)
Level: Intermediate
Recommended CPE Credit: 5 (Auditing Governmental - 1.5; Accounting Governmental - 3.5)
Yellow Book Hours: 5 (Auditing Governmental - 1.5; Accounting Governmental - 3.5)
Not-For Profit Accounting and Auditing: Practical Cases for CPAs
Text , 2015
Product# 746011
Availability: In Stock
AICPA Member:$109.00
Your Price:$139.00
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