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.

Country Champions

Country Champions focus on specific country stakeholder engagement - IFR4NPO

Our Champions

A key goal of the project is that jurisdictions allow or require use of the Guidance. This will require support from regulators, institutes, auditors, NPOs and civil society.  The role of Country Champions is to engage influential stakeholders so that they contribute to the development process, and gain confidence to adopt or align to it.

Australia
Ram Subramanian
Ram Subramanian

Interim Head of Policy and Advocacy, CPA Australia

Bangladesh
Md. Rafiqul Islam

Head of Finance and Administration, ActionAid Bangladesh

Benin
Antoine Houndenou

Grants Manager, EMPOWER Project West & Central Africa, Catholic Relief Services

Chile
José Salas Avila

Professor of Accounting and Auditing, Facultad de Ciencias Sociales y Económicas

Colombia
Jose Enoc Cano Mora

Founder and President, The Colombian Chamber of Non-Profit Entities - COLCES.

Ecuador
Marcelo Guaman is the IFR4NPO Country Champion for Ecuador
Marcelo Guamán

Independent Accounting Consultant and Chartered Accountant.

Ethiopia
Meti Busha

Financial Management Trainer and Consultant, AGAR Development Partners

El Salvador
José Javier Miranda

Presidente en Instituto Salvadoreño de Contadores Públicos

Egypt
Mohamed Adbelrahman

Managing Partner, Lead Ability Consultancy

Germany
Thomas Müller-Marqués Berger

Member, Non-Profit Working Group, German Institute of Chartered Accountants (IdW)

Ghana
Edmond Vanderpuye
Edmond Vanderpuye

General Secretary, International Needs

Indonesia
Ersa-Tri-Wahyuni, IFR4NPO Country Champion for Indonesia
Ersa Tri Wahyuni

Associate Professor in Accounting Universitas Padjadjaran, Indonesia

Iraq
Rohat Zada

Research associate at Centre for Business Research - University of Cambridge, UK

Jamaica
Donna Deidrick

Freelance Consultant in Finance, Accounting and Internal audit

Kazakhstan
Batima Mukina

Chief Audit Executive - Workforce Development Center

Kenya
Caroline Kariuki

Former Director, Finance and Administration, Open Society Initiative for Eastern Africa

Malawi
OWEN Chitete
Owen Chitete

Senior Finance, Grants and Operations Manager at CARE International Malawi.

Morocco
Naima Nasr

General Councilor, Réseau Experts-Comptables France Maghreb

New Zealand
Zowie Pateman

Deputy Leader – Reporting and Assurance, Chartered Accountants Australia and New Zealand

Niger
nigeria country champion
Abdoulaye Diadie

Audit Manager – Millennium Challenge Account, CPA

Nigeria
Oyebisi B. Oluseyi

Executive Director, Nigeria Network of NGOs

Panama
Fernando Aguilar

Professor, Universidad Santa María La Antigua

Peru
Percy Vilchez Olivares

Accounting and Financial Consultant and Academic at Universidad Nacional Mayor de San Marcos

Palestine
Rafat Bandak

Projects Manager at St. John Eye Hospital Group

Philippines
Alexander B. Cabrera

President, Isla Lipana & Co. Foundation

Romania
Adriana Tiron Tudor

Professor, Babeș-Bolyai University Cluj-Napoca

Russia
Pavel Gamolskiy
Pavel Gamolskiy

President, Association of NGO Accountants and Auditors

Rwanda
Sunday Kalisa

Director of Professional Development Services, Institute of Certified Public Accountants of Rwanda (ICPAR).

Senegal
Ndieme Paye Badiane

Managing Partner, AFSA Accounting Firm

Sierra Leone
leslie williams
Leslie Williams

Finance Manager, Irish Embassy / Irish Aid Sierra Leone

Somalia
Abdi Mohamed Moge

CEO, African Relief Development Initiative

South Africa
Nico Esterhuizen

Global Director of Compliance, ICAP at Columbia University

Togo
Nicodème Adzra

Managing Partner, EULYS SOLUTIONS

Uganda
Charles Lutimba
Charles Lutimba

Director, Standards and Regulation, Institute of Certified Public Accountants Uganda

UK
Caron Bradshaw

CEO, Charity Finance Group

USA
Yvonna Stevens

Chief Financial Officer & EVP Finance, International Youth Foundation

Venezuela
José N. Hernández M.

Coordinator, Accounting Principles Committee, Venezuela

Zambia
Patience Mmoya

CEO, Masinga Africa Group,

Zimbabwe
Tonderai Mabambe

Technical Manager, Institute of Chartered Accountants in Zimbabwe (ICAZ)

Apply to become a Country Champion

If you would like to volunteer to become a Country Champion, please fill in the form below.

This involves:

  • Encouraging stakeholders in your country to engage with the IFR4NPO project
  • Forming a small mutli-stakeholder national working group
  • Hosting (online) awareness meetings
  • Appearing on the IFR4NPO project website

See full role description and agreement here

Apply here
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