2026/27 Not-for-Profit GAAP Update
Description
Stay current on the latest accounting developments affecting not-for-profit organizations with this timely GAAP update. This course reviews recently issued Financial Accounting Standards Board Accounting Standards Updates (ASUs) impacting NFP financial reporting, along with standard-setting projects currently in the FASB pipeline.
The course also introduces the International Non-Profit Accounting Standard (INPAS)-the first comprehensive global accounting framework designed specifically for non-profit organizations, launched in October 2025. Participants will gain perspective on the purpose and structure of INPAS and how it compares conceptually to U.S. GAAP requirements for NFPs.
This course is designed to help practitioners, financial leaders, and auditors of not-for-profit organizations understand both current GAAP requirements and emerging global developments shaping the future of nonprofit financial reporting.
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Objective
After attending this presentation, you will be able to... • Recognize the impact of recently issued FASB ASUs on not-for-profit organizations. • Identify key elements and objectives of the International Non-Profit Accounting Standard (INPAS).
Advanced Preparation
None
Required Knowledge
Prior experience with nonprofit financial reporting
Who Should Attend
Practitioners, financial leaders, and auditors of not-for-profit organizations
Credit Types
- CPE – Accounting (Governmental)
- Yellowbook
Registration Fees
| Registration | Type | Price |
|---|---|---|
| WRX74426: Registration – Member | Mem | $65 |
| WRX74426: Registration – Non-Member | NM | $180 |
The North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.