IFR4NPO

The International Non-Profit Accounting Standard (INPAS) will be the first internationally recognised accounting standard for the sector, developed for the preparation of annual audited accounts and grant reports by Non-Profit Organisations (NPOs).

Its use will enhance transparency and accountability, strengthening trust and global credibility — unlocking greater impact and sustainability.

• For NPOs: INPAS simplifies and standardises financial reporting, making it easier to measure and manage financial sustainability, comply with donor reporting requirements, and attract quality funding.
• For Funders: INPAS provides confidence in the financial integrity of NPOs, facilitating more informed funding decisions, and streamlined accountability for grants.
• For Auditors: INPAS offers a clear, consistent framework for auditing non-profit financial statements, reducing ambiguity and increasing audit quality.

During its development, INPAS was known as INPAG (Guidance).

Developed by the sector, for the sector, we have engaged with people from a range of different stakeholder groups, nationalities, geographical locations, races and genders. This is important for many reasons, including the credibility and validity of the guidance development process and the quality of the final product.

INPAS has been drafted with input from over 80 people in 27 countries. Our public consultations (‘Exposure Drafts’) received 549 responses from people and organisations in 86 countries. Over 14,000 people from over 160 countries are following the initiative.