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Auditing Not-for-Profit Entities: Superior Skills for an Effective and Efficient Audit

Oct. 29
8:00 a.m. - 4:00 p.m.

Red Lion Hotel Harrisburg Hershey
Harrisburg - Map it

CPE Credits



PICPA Member: $275 | Nonmember: $375

CLE Credit Add-On: $50

 More Information

Course No.
Basic auditing knowledge

This program is designed for auditors of not-for-profit entities.

This course may qualify for Yellow Book credits. Determining which courses qualify for the Yellow Book 24-hour requirement are made on an auditor-specific basis based on the auditor’s Yellow Book clients.


Distinguish not-for-profit auditing from commercial sector auditing. Skillfully adjust the audit for the characteristics of a not-for-profit entity.


  • Characteristics of not-for-profit financial statements that require special attention
  • Fraud considerations
  • Becoming comfortable with clients’ recording and reporting of contributions and promises to give
  • Natural and functional expenses
  • Auditing considerations and techniques related to net assets, compliance with tax laws and regulations, collections, and split-interest agreements
  • Yellow Book and single audits


Diane E. Edelstein, CPA
Maher Duessel CPAs

Ms. Edelstein graduated, with distinction, from George Mason University, Fairfax, VA in 1988 with a Bachelor’s Degree in Accounting. She has worked in non-profit and governmental auditing for over 20 years.  Diane serves as Single Audit specialist and is the designated audit partner responsible for quality controls required by her firm’s participation in the AICPA Governmental Audit Quality Center.

Diane was a member of the Executive Committee of the AICPA Governmental Audit Quality Center from 2007-2011 and is now a member of the Steering Committee for the AICPA NPO conference held each June in Washington DC. Diane has just joined the Practice Monitoring Task Force A-133 Subgroup of the AICPA Peer Review Board.

Diane has lectured for numerous organizations on the topics of Single Audit, and accounting and auditing issues for non-profits.
She is a member of the American and Pennsylvania Institutes of CPAs.

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