Dear Stakeholders,

Hopefully you have already heard about the launch of International Non-Profit Accounting Guidance, Exposure Draft 3 (INPAG ED3) on 28 May 2024!  In this newsletter we have some great new resources – an overview video, 2 articles and an explainer video about INPAG and donor reporting. There’s also a reminder about previously shared resources so you have everything in one place.

If you intend to respond before 16 September, please let us know by filling this short form.


ED3 Overview video

Not sure where to start with Exposure Draft 3? This short video introduces the purpose and content shedding light on questions such as:

• Which key topics are included in ED3?
• What Other topics are included in ED3?
• What is the structure of INPAG?
• Why is INPAG necessary?
• Why does your feedback matter?


Harmonised Donor Reporting

ED3 includes INPAG Practice Guide 1: Supplementary statements, which proposes a harmonised format that can be used for grant reporting. Building on work from the Grand Bargain, it is a real game-changer!

Check out the explainer video above, the Statement of Support from the Donor Reference Group here, and download the Practice Guide here.


ED3 Blogs and articles

We have published 2 articles about ED3 – a short version (nutshell) and a longer version (unpacking) for those that want to go deeper.

We would also like to signpost you to a blog from Siham Bortsoch in 2022, where she drew on her extensive work on NPO administration costs, to make a range of insightful recommendations for INPAG. Some of these have been addressed in ED3.

INPAG Exposure Draft 3 in a nutshell – by IFR4NPO
INPAG Exposure Draft 3 unpacked – by IFR4NPO
Harmonized financial reporting could help NPOs to improve their financial health and resilience – Siham Bortcosh, 2022.


INPAG Exposure Draft 3 Webinar Series

Our upcoming July webinar series will cover key proposals in the Exposure Draft 3. Each one is for 60 minutes starting at 11:00 UTC / GMT. This is a great opportunity to become familiar with the proposals, ask questions, share comments, and learn how to respond to the consultation. The events will be held in English, and will support participation in Spanish and French. You can see information about all the events and register here.



Asia Roundtable in Kuala Lumpur

We are delighted that the Malaysia Accounting Standards Board is supporting us to host a one day ED3 Consultation event on 21 August. We look forward to meeting and hearing from stakeholders from across the Asia rejoin. Some travel bursaries are available. Please let us know by 28 June if you are interested to attend.

Express interest in Asia event


Share your voice

Your opinion and perspective matters. Please take a moment now to let us know if you intend to submit a response, by completing this form. This will enable us to support you as you need.

I intend to respond to INPAG Exposure Draft 3


Join the INPAG 'support us’ campaign

We have recently launched a ‘support us’ campaign, where different organisations and individuals can demonstrate their support for the goals of INPAG – namely improved quality of reporting and reduced burden from multiple formats.

Add your name or organisation’s logo to the “Support us page” by filling the form on the page.


Introducing new community member

The Practitioner Advisory Group is delighted to welcome Purnima Mishra. Her appointment further strengthens respresntation from major funders, and builds our commitment to promoting the development of equitable and accountable financial reporting practices for non-profit organisations internationally.


Advisory Group Meetings

Practitioner Advisory Group (PAG): The Practitioner Advisory Group members held a virtual meeting on 20 June 2024. The papers and recording for the meeting are now available on the website.

Thanks for taking the time to read our newsletter – I’d love to hear your comments or reactions. Please follow us on LinkedIn and YouTube to stay connected.

– Samantha Musoke, IFR4NPO Project Director, Humentum