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
INPAG
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Exposure Draft 3
INPAG 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
Have your say
INPAG ED3 was open for public comment until 16 September 2024.
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 INPAG 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.
Practitioner Advisory Group (PAG)
Member
Mohamed Khlass

Mohamed Khlass

Role: Partner, MKAC

Country: Tunisia

Nationality: Tunisia

Biography

Mohamed Khlass is a Chartered Accountant and Certified Fraud Examiner. He graduated from French and Tunisian Universities. Mohamed has more than eighteen years of expertise in Public Financial Management, Fraud Prevention, Auditing and Consulting, both with the Private Sector and large IFIs (IMF, World Bank and United Nations). He worked on various public interest projects, covering the health sector, education, agriculture and entrepreneurship, impacting hundreds of NGOs.

Mohamed conducted missions in Europe (France, Spain and Turkey), the Middle East (Kingdom of Saudi Arabia, Qatar and Yemen) and Africa (Sudan, Democratic Republic of Congo, Libya, Djibouti, Morocco, Mauritania and Tunisia)

Mohamed is a member of the scientific council of the International Academy of Finance and Control within OECT. He has a wide experience in IPSAS / IFRS and ISSAI / ISA standards. He contributed to the preparation of several Program Operating Manuals for World Bank projects, and audit guidelines along with the assessment of the quality and compliance to international standards and supported initiatives aiming at developing artificial intelligence in analyzing audit and financial reports. He has also conducted ISQC / ISQM reviews of audit firms in several countries and provided capacity building to audit organizations aiming at becoming PAOs.

Mohamed Khlass is a member of the IFR4NPO Practitioner Advisory Group which provide input in the development of the Exposure Draft Guidelines

I am excited to be a part of the IFR4NPO project because I am convinced that enhancing the Financial Reporting Framework for Non-Profit Organizations will boost the transparency of such organizations, strengthen the confidence of the public and bring additional resources to the most vulnerable persons around the world.

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