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Opportunity to influence new international financial reporting standards for non-profit organisations

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By Christine Scott, Head of Charities and Pensions

6 February 2020

Key points:

  • Call for assistance from experts in non-profit financial reporting.
  • Opportunity for ICAS members to help develop international financial reporting standards for NPOs.
  • Nominations to a Practitioner Advisory Group are open until 1 March.

There is an opportunity for ICAS members around the world to influence the development of international financial reporting standards for non-profit organisations (NPOs) by joining a Practitioner Advisory Group.  The closing date for nominations is Sunday 1 March 2020.

The Chartered Institute of Public Finance and Accountancy (CIPFA) in partnership with Humentum launched the International Reporting for Non-Profit Organisations project, known as the IFR4NPO project, in July 2019. Its objective is to produce internationally applicable standards for the NPO sector by 2024.

As part of this project a Practitioner Advisory Group of NPO sector stakeholders from around the world has been set up comprising accounts preparers, users (funders, regulators, civil society) and auditors.

The role of the Practitioner Advisory Group for the IFR4NPO project is to give feedback to the project’s Technical Advisory Group on the development of a consultation paper and exposure draft to be published in January 2023.

The role of members of the Practitioner Advisory Group is to represent the diversity of needs of those involved in preparing and auditing the accounts of NPOs round the world.  The papers and proceedings of the Technical Advisory Group and Practitioner Advisory Group are publicly available on the Humentum website.

The Practitioner Advisory Group will have 25 members, with 11 so far appointed.  Humentum has issued a call for nominations for the remaining places. To achieve the desired diversity of geography and stakeholder groups, applications from NPOs of various types, large and small in Latin America, the Middle East and Asia are particularly encouraged.

The role involves two face-to-face meetings of two days per year, with the next meeting in Malaysia in June 2020, plus a number of online conference calls.

Guidance for ICAS members acting for Scottish charities

By ICAS Charities Panel

21 November 2019

Ten tips for smaller charities on their financial management, accounting and governance

By Jim Gibson, ICAS Charities Panel member

30 January 2020

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