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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?
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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.

Responses to Exposure Draft 1

View the responses submitted to Exposure Draft 1 - comment letters and surveys

Responses

Exposure Drafts are issued so that members of the public can share their views and provide feedback before final Guidance is issued.

Exposure Draft 1 of International Non-Profit Accounting Guidance was issued in November 2022 and closed for comments on 31 March 2023.

Responses were submitted in the form of comment letters and surveys.

Comment letters

The responses are listed in order of submission. Click here to view a listed sorted alphabetically by type.

  1. David Wortham, United Kingdom
  2. Jose Leonardo Milan Rodriguez, Venezuela
  3. Alvaro Fonseca Vivas PHD, Colombia
  4. Humentum, South Africa
  5. Ronald Kaweesi Kayizzi, Uganda
  6. Maja Lostova, Macedonia
  7. Leslie Williams, Sierra Leone
  8. Lao Chamber of Professional Accountants and Auditors
  9. JP Magson audit firm, Uganda
  10. Mengo Hospital, Uganda
  11. Misr El Kheir Foundation, Egypt
  12. Annet Karungi, Uganda
  13. Kisaka & Company CPA, Uganda
  14. Carolyn Cordery, New Zealand
  15. Shafak Organization / Şafak Derneği, Turkey
  16. George King, Uganda
  17. Accounting and Auditing Board, Ethiopia
  18. REDContable, USA
  19. Public Accountants and Auditors Board, Zimbabwe
  20. The Institute of Certified Public Accountants of Uganda (ICPAU)
  21. PKF Kenya LLP
  22. SMS Latinoamérica, Argentina
  23. African Union Commission, Ethiopia
  24. SoW!SE AFRICA, Rwanda
  25. Mark Jerome, South Korea
  26. Namatai Moyo, Zimbabwe
  27. Georges Obeid, France
  28. Creideas network, Indonesia
  29. Nicodème Adzra, France
  30. Power & Integrity (incubated within the National Council of Voluntary Organisations (NCVO), UK
  31. Gareth Morgan, UK (Scotland)
  32. The Institute of Certified Public Accountants of Rwanda (ICPAR)
  33. Financial Reporting Council, UK
  34. Ayele Tekle, Ethiopa
  35. RSM, UK
  36. IhsanRD – The Syrian Forum, Syria
  37. Association of Chartered Certified Accountants (ACCA)
  38. Md. Masum Chowdhury, Bangladesh
  39. Mo Chartered Accountants, Zimbabwe
  40. Empacta e.V., Germany
  41. ONECCA, Senegal : Ordre National des Experts et Comptables agréés du Sénégal
  42. Madiou SOUMARE, Senegal
  43. Oumou Mamdou Wane Toure, Senegal
  44. Financial Reporting Council, Bangladesh
  45. Percy Vilchez, Peru
  46. Luis Carlos Ramos Contreras, Bolivia
  47. Federation of College of Public Accountants of Venezuela (FCCPV)
  48. Pingwendé Nathanaiel Congo, Cote d’Ivoire
  49. Aishatu Aliyu, Nigeria
  50. Inyathelo – South African Institute for Advancement
  51. Georgian Federation of Professional Accountants and Auditors (GFPAA)
  52. Luis Acosta Peche, Peru
  53. Audiramosconsult S.R.L., Bolivia
  54. I61 Foundation, Mauritius
  55. The World Bank
  56. The Ford Foundation, Brazil office
  57. Panama Financial Accounting Standards Commission (NOCOFIN)
  58. ETY sas, Burkina Faso
  59. ONECCA, Burkina Faso
  60. Oscar Noé López Cordón, Guatamala
  61. Group of Latin American Standard Setters (GLENIF)
  62. CPA Australia and Chartered Accountants Australia & New Zealand (CAANZ)
  63. Inter-American Accounting Association (AIC)
  64. Colegio de Contadores Públicos de Colombia – CONPUCOL
  65. Accounting Standards Board of the Institute of Chartered Accountants of India
  66. Institute of Certified Public Accountants of Kenya (ICPAK)
  67. The Australian Charities and Not-for-profits Commission (ACNC)
  68. Shinta Ningtiyas Nazar, Indonesia
  69. The Salvation Army, Canada & Bermuda

Surveys

Four surveys were conducted. The summary results can be viewed from the links below:

   

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