Intro; Checklists and Illustrative Financial Statements: Not-for-Profit Entities; Notice to Readers; Applicability; Introduction to the Not-for-Profit Entity Reporting Model; FASB's New Standard on the Presentation of Financial Statements for NFPs; Acknowledgments; Table of Contents; Part 1 Instructions; General; Guidance Considered in This Edition; Instructions; Part 2 Financial Statements and Notes Checklist; I. General; II. Statement of Financial Position; III. Statement of Activities; IV. Statement of Cash Flows; Part 3 Auditors' Reports Checklist.

Part 4 Auditors' Reports Checklist for Audits Performed in Accordance With Government Auditing Standards and the Uniform GuidanceI. Reports on Audits Performed in Accordance With GAS; II. Reports on Audits Performed in Accordance With the Uniform Guidance; Part 5 Accountants' Reports on Compiled Financial Statements or Information or Reviewed Financial Statements Checklist; I. Checklist Questionnaire for Compiled Financial Statements, Prospective Financial Information, Pro Forma Financial Information, and Other Historical Financial Information Using AR-C (Clarified) Standards.

II. Checklist Questionnaire for Review Engagements Using AR-C (Clarified) StandardsPart 6 Illustrative Financial Statements, Notes, and Auditor's Report; EULA.