Article Archives: Candi Avery

Charities rely on the generosity of donors to make programs happen, and contributions are often the lifeblood of the organization. Organizations that build responsible fundraising practices are more likely to succeed than those that do not.

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If you have audited financial statements, you should anticipate significant changes to the form and content of your 2021 audit opinion.

The AICPA’s Auditing Standards Board (ASB) has issued Statement on Auditing Standards (SAS) No.

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If you issue an annual report that includes or accompanies audited financial information, pay close attention! The AICPA’s Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) No.

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Not-for-profits may all have different missions, but a commitment to transparent and accurate financial reporting is something they all should have in common. Audit committees play a key role in providing governance and oversight of the financial reporting process.

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The ultimate goal of providing an organization’s board with financial reports is to help them understand where the organization is and where it needs to go. Unfortunately, it is a common struggle when reporting to strike the right balance between providing meaningful,

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Candi Avery, CPA, CGMA

Up until now, there has not been guidance related to going concern analysis and financial statement disclosure requirements in U.S. GAAP. Existing guidance has been embedded in the auditing standards,

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