Responses to Exposure Draft 1

View the responses submitted to Exposure Draft 1 - comment letters and surveys


Exposure Drafts are issued so that members of the public can share their views and provide feedback before final Guidance is issued.

Exposure Draft 1 of International Non-Profit Accounting Guidance was issued in November 2022 and closed for comments on 31 March 2023.

Responses were submitted in the form of comment letters and surveys.

Comment letters

The responses are listed in order of submission. Click here to view a listed sorted alphabetically by type.

  1. David Wortham, United Kingdom
  2. Jose Leonardo Milan Rodriguez, Venezuela
  3. Alvaro Fonseca Vivas PHD, Colombia
  4. Humentum, South Africa
  5. Ronald Kaweesi Kayizzi, Uganda
  6. Maja Lostova, Macedonia
  7. Leslie Williams, Sierra Leone
  8. Lao Chamber of Professional Accountants and Auditors
  9. JP Magson audit firm, Uganda
  10. Mengo Hospital, Uganda
  11. Misr El Kheir Foundation, Egypt
  12. Annet Karungi, Uganda
  13. Kisaka & Company CPA, Uganda
  14. Carolyn Cordery, New Zealand
  15. Shafak Organization / Şafak Derneği, Turkey
  16. George King, Uganda
  17. Accounting and Auditing Board, Ethiopia
  18. REDContable, USA
  19. Public Accountants and Auditors Board, Zimbabwe
  20. The Institute of Certified Public Accountants of Uganda (ICPAU)
  21. PKF Kenya LLP
  22. SMS Latinoamérica, Argentina
  23. African Union Commission, Ethiopia
  24. SoW!SE AFRICA, Rwanda
  25. Mark Jerome, South Korea
  26. Namatai Moyo, Zimbabwe
  27. Georges Obeid, France
  28. Creideas network, Indonesia
  29. Nicodème Adzra, France
  30. Power & Integrity (incubated within the National Council of Voluntary Organisations (NCVO), UK
  31. Gareth Morgan, UK (Scotland)
  32. The Institute of Certified Public Accountants of Rwanda (ICPAR)
  33. Financial Reporting Council, UK
  34. Ayele Tekle, Ethiopa
  35. RSM, UK
  36. IhsanRD – The Syrian Forum, Syria
  37. Association of Chartered Certified Accountants (ACCA)
  38. Md. Masum Chowdhury, Bangladesh
  39. Mo Chartered Accountants, Zimbabwe
  40. Empacta e.V., Germany
  41. ONECCA, Senegal : Ordre National des Experts et Comptables agréés du Sénégal
  42. Madiou SOUMARE, Senegal
  43. Oumou Mamdou Wane Toure, Senegal
  44. Financial Reporting Council, Bangladesh
  45. Percy Vilchez, Peru
  46. Luis Carlos Ramos Contreras, Bolivia
  47. Federation of College of Public Accountants of Venezuela (FCCPV)
  48. Pingwendé Nathanaiel Congo, Cote d’Ivoire
  49. Aishatu Aliyu, Nigeria
  50. Inyathelo – South African Institute for Advancement
  51. Georgian Federation of Professional Accountants and Auditors (GFPAA)
  52. Luis Acosta Peche, Peru
  53. Audiramosconsult S.R.L., Bolivia
  54. I61 Foundation, Mauritius
  55. The World Bank
  56. The Ford Foundation, Brazil office
  57. Panama Financial Accounting Standards Commission (NOCOFIN)
  58. ETY sas, Burkina Faso
  59. ONECCA, Burkina Faso
  60. Oscar Noé López Cordón, Guatamala
  61. Group of Latin American Standard Setters (GLENIF)
  62. CPA Australia and Chartered Accountants Australia & New Zealand (CAANZ)
  63. Inter-American Accounting Association (AIC)
  64. Colegio de Contadores Públicos de Colombia – CONPUCOL
  65. Accounting Standards Board of the Institute of Chartered Accountants of India
  66. Institute of Certified Public Accountants of Kenya (ICPAK)
  67. The Australian Charities and Not-for-profits Commission (ACNC)
  68. Shinta Ningtiyas Nazar, Indonesia
  69. The Salvation Army, Canada & Bermuda


Four surveys were conducted. The summary results can be viewed from the links below:


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