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This seminar will take a look at some of the more challenging issues that must be addressed by directors, management, accountants, and auditors of Nonprofit Organizations (NPOs). We will consider accounting, auditing & internal control matters that are unique to the NPO environment. We will also discuss practical & effective ways to resolve 'problems” experienced by entities with 'limited resources”.
Upon successful completion of this course, participants will be able to:
- Recently-issued accounting (FASB) & auditing (AICPA) standards and the expected implications for NPOs (with emphasis on the proposed FASB ASU on Financial Statements of Nonprofit Entities
- Difficulties & changes necessary in response to internal control deficiencies and the 'more rigorous” Risk Assessment Audits
- New guidance for internal control improvements for Board members & management of NPO
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