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)

The Practitioner Advisory Group (PAG) is chaired by Humentum, and consists of diverse sector stakeholders including NPOs, funders, academics, regulators and auditors from around the world.

PAG Members

The role of PAG members is to provide advisory input and feedback in the development of a Consultation Paper and Exposure Draft Guidelines.

PAG members serve as volunteers in an individual capacity, while aiming to represent the views and perspectives of their regions and stakeholder groups. Diverse representation and consultation ensures the Guidance will be relevant.

If you are interested in serving on the PAG, please contact us on info@ifr4npo.org with details of your relevant expertise and a resumé. See the full Terms Of Reference here.

Tim Boyes-Watson, Chair
Tim Boyes-Watson

Humentum Associate
Nationality: UK
Country: UK

Bages Petro

Partner, Petro Association
Nationality: Palestine
Country: Palestine

Carolyn Cordery

Professor in Charity Accounting and Accountability. Head of Accounting Department, Aston University
Nationality: New Zealand
Country: UK

David Gilchrist

Director, Centre for Public Value University of Western Australia
Nationality: Australian
Country: Australia

Dorothea Malloy

Senior Policy Advisor to the Chief Financial Officer (CFO) at the U.S. Agency for International Development (USAID)
Nationality: USA
Country: USA

Genny Kiff

Senior Adviser to the African Academy of Sciences for the Global Grant Community
Nationality: UK/New Zealand
Country: UK

Karina Vartanova

Director of Finance, Henri Dunant Centre
Nationality: Switzerland / Russia
Country: Switzerland

Kenneth Makanga

Partner, BDO East Africa
Nationality: Ugandan
Country: Uganda

Masayuki Deguchi

Professor in Nonprofit Studies, MINPAKU
Nationality: Japan
Country: Japan

Mohamed Khlass
Mohamed Khlass

Partner, MKAC
Nationality: Tunisia
Country: Tunisia

Nigel Davies
Nigel Davies

Consultant and charity sector volunteer
Nationality: UK
Country: UK

Oumou Wane Toure

Director, MECA (Management, Expertise Comptable & Audit)
Nationality: Senegal
Country: Senegal

Paul Winrow
Paul Winrow

Partner at Mazars UK
Nationality: UK
Country: UK

Pablo San Martin

President, SMS Latinoamérica
Nationality: Argentina
Country: Argentina

Pesh Framjee

Chartered Accountant and Non-Profit consultant
Nationality: India
Country: UK

Philip McMinn Mitchell

Consultant, Civil Society TA
Nationality: UK
Country: Switzerland

Purnima Mishra

Chief Accountant, Accounting & Fiduciary Risk Oversight, Global Fund
Nationality: Switzerland
Country: Switzerland

Tejas Merh Desai

Founder Avkaash, Curator of Non Profit Finance Network India
Nationality: India
Country: India

Latest meetings

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14
November 2024
PAG meeting, 14 November 2024, Online
11:00 - 12:30
View details
12
September 2024
PAG meeting, 12 September, Online
11:00 - 12:30
View details
20
June 2024
PAG meeting, 20 June, Online
11:00 - 12:30
View details
02
May 2024
PAG meeting, 2 May, Online
11:00 - 12:30
View details

Upcoming meetings

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16
January 2025
PAG meeting, 16 January 2025
11:00 - 12:30
View details
06
February 2025
PAG meeting, 6 February, Online
11:00 - 12:30
View details
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