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All About Audit & Assurance

What the Delayed 2025 Compliance Supplement Means for Your Nonprofit's Single Audit

On November 25, 2025, the Office of Management and Budget (OMB) officially released the final 2025 Compliance Supplement. Auditors can now use the final version to complete their June 30, 2025 audits for submission to the Federal Audit Clearinghouse. ...
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Do You Need an Audit, Review or Compilation?

When it comes to financial reporting, nonprofits and for-profit businesses often face a range of requirements and expectations depending on their size, activities and the specific regulations they are subject to. When running a nonprofit or business,...
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Key Highlights of the Uniform Guidance Update for Nonprofits Receiving Federal Funds

Nonprofits that receive federal funds need to comply with the stringent requirements associated with government funding.
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What Do Sureties Look At When They Review A Contractor’s Financial Statements?

The construction industry is diverse, with construction businesses specializing in HVAC, plumbing, electrical, excavation, fire protection, general contracting and other trades. One thing most contractors have in common, though, is who uses their...
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What Nonprofits Need to Know About Functional Expenses

The issuance and implementation of the FASB nonprofit financial presentation standard, Accounting Standards Update (ASU) 2016-14, back in 2016 resulted in changes to the presentation of GAAP-based financial statements for nonprofits. These changes were...
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How Does the New CECL Model Affect Your Financial Statements?

Non-public entities will need to adopt the new Current Expected Credit Loss (CECL) model starting with 2023 calendar year-end financial statements. What does this mean for your company and your financial statements?
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