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Learn the latest accounting and auditing developments affecting not-for-profits, so you can prepare financial statements with confidence.
This CPE self-study course details the latest developments affecting not-for-profits. This course covers new FASB requirements and information on the latest OMB and Yellow Book developments.
Featuring major program determination and case studies related to revenue recognition and auditing documentation, this course covers the following:
- NFP financial statements
- Risk assessment
- Documentation
- Leases
- Yellow Book
- Major program determination
CPE Credit: 6.5
Topics Discussed
- Auditor’s report
- FASB standards
- Yellow book changes
Learning Objectives
- Apply the most recent requirements of FASB directed toward not-for-profits.
- Recall key points related to the latest developments in OMB and Yellow Book requirements.
- Identify recent activities of the AICPA.
Who will benefit
- Preparers and auditors of not-for-profit financial statements.