This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Technical

About this topic

These learning resources are designed to enhance the competency and development of not-for-profit professionals, including staff and stakeholders of not-for-profit entities and the firm practitioners who serve them.

Check your knowledge

Take a knowledge check to evaluate your proficiencies and find related learning resources.

Get started

7 steps to planning a successful not-for-profit audit

This column offers tips to help make year-end financial statement audits more effective and less challenging.

Article Audit Intermediate

Get revenue recognition right at not-for-profits

Costly revenue recognition mistakes can be avoided by following best practices that lead to proper judgments. This article explores these best practices.

Article FASB financial accounting & reporting Intermediate

7 Benefits of Cybersecurity Penetration Testing

This blog post shares seven benefits of this type of vulnerability assessment.

Article Governance Foundational

What does it mean to be transparent?

Not-for-profit organizations should follow these 7 tips to build trust and tell their story to stakeholders.

Article Governance Intermediate

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

This CPE course uses case studies and real-world scenarios to help you navigate the key issues that arise in not-for-profit accounting and auditing.

Course – Textbook Financial statement presentation Intermediate

Using surplus budgeting to advance and sustain your mission

Learn how a disciplined budgeting strategy can improve the financial health of your organization.

Article Planning, forecasting & budgeting Intermediate

5 Things You May Not Know About IRS Form 990

This blog post discusses five things you may not know or may have forgotten about Form 990,

Article Reporting & filing requirements Intermediate

Telling the not-for-profit story through Form 990

​Donors, lenders, and other stakeholders rely on the nonprofit's filing. This article discusses how to tout the organization's accomplishments using the form.

Article Management & disclosures Intermediate

Top 3 Takeaways on FASB’s New Not-for-Profit Standard

Are you nervous about implementing the Financial Accounting Standards Board’s new not-for-profit standard? This blog post discusses some important considerations.

Article FASB financial accounting & reporting Foundational

3 Potential Financial Reporting Errors Found at Not-for-Profit Organizations

Financial statements provide a compelling picture of the not-for-profit entity’s activities. This blog post highlights three potential concerns to be aware of.

Article Financial statement presentation Intermediate

Fraud Risk in Governmental and Not-for-Profit Organizations

This new CPE course will help you identify frauds common in government and nonprofits, and implement preventative procedures that are effective in responding to these...

Course – Textbook,   Course – Online Audit Intermediate

5 steps to strengthen internal controls at small businesses and not-for-profits

Controls may lag at smaller organizations—yet the risks shouldn't be ignored. This article provides five low-cost steps to consider as a starting point.

Article Governance Foundational