Not-for-Profit Accounting and Auditing: Fall 2017 Update

Presented on:
November 16, 2017 9:00 AM PT
1 hour

Understanding what’s happening at the regulatory level is a fundamental part of any not-for-profit’s ability to maintain tax-exempt status and expand its impact.

In our fall 2017 review, we’ll discuss the newly issued Financial Accounting Standards Board Accounting Standards Update 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities. We’ll also cover additional topics that include:

  • Industry developments
  • The status of American Institute of Certified Public Accountants projects
  • Other emerging not-for-profit accounting and auditing issues


Elizabeth Dollar, CPA, Partner, National Practice Leader, Not-for-Profit, Moss Adams

Liz has practiced public accounting since 2000. Her focus is financial statement and compliance audits for not-for-profit organizations including foundations (both public and private), trade associations, multiservice not-for-profit entities, health care organizations, and universities. Liz audits many organizations receiving federal funding under Uniform Guidance for Federal Awards (formerly OMB Circular A-133). Liz leads the Northern California government, not-for-profit & regulated entities group and is also leads the foundations assurance practice for the firm.

Laura Roos, CPA, Partner, Moss Adams

Laura has been in public accounting since 1991 and serves a variety of not-for-profits, including universities, research organizations, foundations, and social service organizations. She has significant experience conducting audits in accordance with Government Auditing Standards and the Single Audit Act. She provides training on accounting and auditing topics for Moss Adams professionals as well as clients and industry organizations.

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