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Not-for-profit accounting and auditing has undergone significant changes in recent years as the number of nonprofits (NFPs) registered with the IRS ballooned from 1.2 million in 1999 to more than 1.5 million 10 years later. In this podcast, CPA not-for-profit experts Chris Cole, Jennifer Hoffman, Frank Jakosz, and Andrew Prather discuss current NFP issues that face CPA preparers and auditors. The experts describe how the AICPA’s newly updated Not-for-Profit Entities Audit and Accounting Guide can be a resource for NFPs. Discussion topics include recent FASB updates, changes in the NFP investment arena, revenue recognition, gifts-in-kind valuation, and taxes and regulatory considerations.

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