Not-for-Profit Entities 2020: Strengthening Audit Integrity Safeguarding Financial Reporting Industry Developments

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(AICPA Audit Guide) 1st Edition 

by AICPA (Author) 

This Not-for-Profit Industry Development Audit Risk Alert shows changes on the horizon as well as current business environment issues and accounting and auditing challenges such as:

• Cybersecurity and outsourcing
• Implementation of FASB's revenue recognition standards
• Changes to the auditor’s report
• Preparation for FASB’s leases and other accounting standards updates

Delivered in an easily digestible format, this alert also covers legislative and regulatory issues like the unrelated business income tax and changes to IRS Form 990-T as well as a discussion of the Department of Labor’s overtime rule.