[WEB] Exploring a Nonprofit's Audited Financials / Form 990

Course Details


Tuesday, October 18, 2022

8:30am – 12:00pm
(Registration: 8:30am)

Course Number


CPE Credit

4.0 hours CPE credit

Level of Knowledge



Baker Tilly US, LLP




This course will utilize an actual audit report (and supporting documents) and an actual Form 990 for a large nonprofit to provide an in-depth understanding of the similarities and differences in the reporting requirements from both GAAP and Form 990 (IRS) perspective.

Some of the significant GAAP v. Form 990 reporting differences to be covered include public disclosure, materiality, netting, definition of related parties, reporting of gains and losses and contributions revenue reporting.

Additionally, we will also focus on issues from a Form 990 (IRS) perspective that are not present from a GAAP financial perspective, including executive compensation reporting, public support issues, lobbying expenditures, special event reporting and reporting of program service activities. As with all of our courses, there will be ample opportunity for the attendees to ask their "real life" questions throughout the session.


  • Identify the significant reporting similarities and differences from a GAAP and Form 990 (IRS) perspective
  • Recognize the most prominent Form 990 reporting requirements that are not required from a GAAP reporting perspective
  • Learn about the most effective / efficient ways for a nonprofit to have their financials audited and Form 990 prepared in a compressed time frame

Designed For

This session will be focused upon providing the nonprofit practitioner and nonprofit executive/financial personnel with guidance and valuable resources/tools to best ensure that they possess sufficient knowledge regarding the financial framework of their nonprofit.

Course Pricing

Early Registration Member Fee

Applicable if you are a HSCPA member in good standing and register by October 6, 2022.

Member Fee

Applicable if you are a HSCPA member in good standing.

Early Registration Non-Member Fee

Applicable if you are not a HSCPA and register by October 6, 2022.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $300.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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