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An initiative to develop the world’s first internationally applicable financial reporting guidance for non-profit-organisations.
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Exposure Draft 3
INPAG Exposure Draft 3 will be open for public comment on 28 May 2024.
Exposure Draft 2
INPAG Exposure Draft 2 was open for public comment until 15 March 2024.
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The first Exposure Draft of INPAG was open for public comments until 31 March 2023
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This initiative is for the sector by the sector and wouldn’t be possible without the support and financial backing of stakeholders from around the globe.
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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.
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The TAG provides advice on the development of the guidance from a technical standard setting perspective.
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The PAG provides advice on the development of the guidance from a practitioner perspective.
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International Non-Profit Accounting Guidance (INPAG) needs to be relevant to the needs of stakeholders in different jurisdictions around the world.
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Accounting and Reporting Issues
There are a number of sector specific accounting issues for non-profit organisations.
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The IFR4NPO project aims to provide more content and resources in French, Spanish and Arabic to support greater engagement
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IFR4NPO regional consultation events cross the finish line

Karen Sanderson, IFR4NPO Project Lead, CIPFA

Over the past two months, the International Financial Reporting for Non Profit Organisations (IFR4NPO) team is proud to have hosted 12 regional events as part of the ongoing public consultation.

Designed to explore key components and questions within the IFR4NPO consultation paper, the events have proven to be valuable opportunities for stakeholders to provide their regional perspectives and concerns about local non-profit reporting practices. Over the past four months, participants have included local and international NPOs, donors, auditors, sector regulators, standard setters and accountancy bodies. We’re pleased to have facilitated a truly international dialogue with the people that make non-profit finance happen.

During this series of outreach events, some key themes have clearly emerged. First and foremost, NPOs are consistently welcoming the notion of future international guidance; most with open arms. To suit non-profits of all sizes, stakeholders have also stressed that the future international guidance must hold both credibility and authority throughout the sector, while also being clear and not overly burdensome. Another key concern among participants is that the guidance shouldn’t merely be another level of administrative work. To all our participants, we hear you and we couldn’t agree more.

After taking place across 5 continents in English, Spanish, Arabic and French, the final regional session for west and central Africa brought this phase of the consultation to a close on 1 June 2021. The project’s Practitioner Advisory (PAG) and Technical Advisory (TAG) Groups are looking forward to considering the feedback provided in the coming weeks, to ensure the future guidance is as useful and practical as possible for NPOs, regardless of location or size. Read more about this series here.

While this first set of events may have now concluded, the consultation period is still very much open. For individuals working in the non-profit sector, providing feedback is key to making sure the new standard meets your needs. If you haven’t already, you can respond to the consultation here. Look out for new webinars of Part 2 of the Consultation Paper.

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