Statements of Position



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This guide provides guidance to the independent auditor in examining and reporting on the financial statements of nonprofit organizations not covered by the guides on hospital, Colleges and universities, voluntary health and welfare organizations, and state and local governmental units. This guide is directed toward those aspects of the examination of nonprofit organizations' financial statements that are unique or are considered particularly significant to such an examination. Accordingly, this guide does not discuss comprehensively the examination of the financial statements of a nonprofit organization.

Publication Date


Relational Format



Nonprofit organizations -- Auditing


Accounting | Taxation


Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Proposed guide : The audits of certain nonprofit organizations ;Audits of certain nonprofit organizations; Exposure draft (American Institute of Certified Public Accountants), 1980, July 15



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