About
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About
An initiative to develop the world’s first internationally applicable financial reporting guidance for non-profit-organisations.
IFR4NPO Team
Meet the IFR4NPO Team: Governance Group, Secretariat, Advisors and Champions
Governance
Find out how IFR4NPO and INPAG are governed.
Funding
Who has funded the project so far? What’s the budget? What funding opportunities are there?
Contribute
Demonstrate your support and contribute funds
INPAS
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Exposure Draft 3
Exposure Draft 3 was open for public comment until 16 September 2024.
Exposure Draft 2
INPAG Exposure Draft 2 was open for public comment until 15 March 2024.
Exposure Draft 1
The first Exposure Draft of INPAG was open for public comment until 31 March 2023
Consultation Paper
View the Consultation Paper and the responses received
Community
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Support us!
Join the organisations and individuals advocating for efficiency, equity and accountability in non-profit financial reporting.
Country Champions
The project's Country Champions engage influential stakeholders so that they contribute to the development process, and gain confidence to adopt or align to it.
Around The World
International Non-Profit Accounting Guidance (INPAG) needs to be relevant to the needs of stakeholders in different jurisdictions around the world.
Technical Advisory Group (TAG)
The TAG provides advice on the development of the guidance from a technical standard setting perspective.
Practitioner Advisory Group (PAG)
The PAG provides advice on the development of the guidance from a practitioner perspective.
Donor Reference Group
The Donor Reference Group consists of grantmakers, including bilateral and multilateral agencies as well as foundations and trusts.
Donor Statement of Support
Donors are taking INPAS and harmonisation of grant reporting seriously. Check the signatories to this statement of support.
Grant Agreement Clauses Working Group
It consists of grantmakers, including bilateral and multilateral agencies as well as foundations and trusts.
Events and Meetings
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TAG Meetings
Technical Advisory Group meetings.
PAG Meetings
Practitioner Advisory Group meetings.
Events and Meetings
Catch up on event and meetings such as Focus and Working groups
News and Blogs
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Updates and Announcements
Blogs and Podcasts
INPAG in the news
Global coverage on Non-profit Financial Reporting
Resources
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Accounting and Reporting Issues
There are a number of sector specific accounting issues for non-profit organisations, that are being addressed by International Non-Profit Accounting Guidance (INPAG).
Financial Statements
See example NPO financial statements from around the world.
Tools
Practical tools to support NPO accounting and reporting.
Non-English Resources
The IFR4NPO project aims to provide more content and resources in French, Spanish and Arabic to support greater engagement
FAQs
Frequently asked questions.
Reference Materials
Access a library of reference materials that have informed the development of the project.
Glossary
Glossary of terms.
Country Champions
Country

France

“I am excited to be part of the IFR4NPO project and promote INPAS because I believe it will help strengthen the transparency and accountability of non-profit organizations, enabling them to attract greater support. By adopting international accounting standards, we can ensure a more sustainable and impactful future for the sector.”

Country Champion

Lamia Allouli

Elected member of Compagnie Nationale des Commissaires aux Comptes (CNCC)

l.allouli@ila-consulting.fr

linkedin logohttps://www.linkedin.com/in/lamia-allouli/

As a Chartered Accountant and Statutory Auditor with over 20 years of experience, Lamia has supported both commercial companies and entities in the non-profit sector, such as associations, federations, and foundations, at both national and international levels.

Her roles include:

  • Member of the Ordre des Experts-Comptables in France and Morocco (Institutes of Chartered Accountants)
  • Elected to the Compagnie Nationale des Commissaires aux Comptes (CNCC) in France (that is the National Institute of Statutory Auditors) and to the Compagnie Régionale des Commissaires aux Comptes (CRCC) of Paris-Ile-de-France.
  • Member of the “Associations” working group of the OEC Paris-IDF and the “Sports Clubs” group of the Compagnie des Commissaires aux Comptes in France
  • President of Réseau Experts-France Maghreb, an association of over one hundred accountants working across the Mediterranean
  • Member of the Licences Commission of the Union Cycliste Internationale in Switzerland
  • Member of the International Relations Commission of the CNCC France

The various commissions primarily aim to support and assist non-profit associations with technical, regulatory, and fiscal issues related to their accounting and financial management. They help associations better understand and apply the specific rules applicable to them, while providing practical advice to accountants and associations on accounting management, tax obligations, and transparency and governance standards.

She has supervised and trained accountants as part of their preparation for the Chartered Accountant qualification, both in France and abroad.

She works as an auditor with ILA Consulting.

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Experte-comptable et commissaire aux comptes, forte de plus de 20 ans d’expérience, accompagne aussi bien les sociétés commerciales que les entités du secteur non marchand, telles que les associations, fédérations et fondations, tant au niveau national qu’international.

Contrôle et forme les experts-comptables stagiaires et mémorialistes dans le cadre de la préparation du diplôme d’expert-comptable, en France ou depuis l’étranger.

  • Membre de l’Ordre des Experts-Comptables en France et au Maroc
  • Élue à la Compagnie Nationale des Commissaires aux Comptes (CNCC) en France et à la Compagnie Régionale des Commissaires aux Comptes (CRCC) de Paris-Ile-de-France
  • Membre des groupes de travail « Associations » de l’OEC Paris-IDF et « Clubs sportifs » de la Compagnie des Commissaires aux Comptes en France
  • Présidente du Réseau Experts-France Maghreb, une association regroupant plus d’une centaine d’experts-comptables travaillant entre les deux rives de la Méditerranée
  • Membre de la Commission Licences de l’Union Cycliste Internationale en Suisse
  • Membre de la Commission Relations Internationales de la CNCC France

Les différentes commissions ont pour mission principale de soutenir et d’accompagner les associations sur des enjeux techniques, réglementaires et fiscaux liés à leur gestion comptable et financière. Elles aident les associations à mieux comprendre et appliquer les règles spécifiques qui leur sont applicables, tout en offrant des conseils pratiques aux experts-comptables et aux associations sur la gestion comptable, les obligations fiscales, ainsi que sur les normes de transparence et de gouvernance.

 

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