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Kaplan University School of Professional and Continuing Education Kaplan University School of Professional and Continuing Education

Nonprofit, Government and Compliance Update (NGCU)

NEW! 8-Hour Program


Not-for-profits and governmental entities are subject to very specific accounting and disclosure guidance. Over the last few years, there have been a significant number of updates to accounting and reporting literature from both the FASB and GASB. This program provides a 2018 update of the issues at the forefront of these industries to help accountants and auditors ensure that they are aware and have a basic understanding of the most current professional literature. This program also includes updates relevant to auditors that perform audits under Government Auditing Standards and the Uniform Guidance.


  • Practitioners working with governments in public practice
  • Accountants working in nonprofit organizations and governments who need knowledge of current accounting and disclosure requirements


Participants will be able to:

  • Recognize and apply major accounting and disclosure issues impacting their clients or entities
  • Prepare complete and accurate financial disclosures for these new developments


  • Recent major accounting and disclosure issues specific to nonprofit and government entities (2018 update)
  • New industry developments, including risk alerts
  • Compliance audit updates
  • SAS No. 132, Auditor’s Consideration of an Entity’s Ability to Remain a Going Concern
  • GAO’s 2017 Yellow Book (exposure draft)





  • Basic familiarity with nonprofit governmental accounting


FIELD OF STUDY: Accounting Auditing (Governmental)


  • Accounting (Governmental): 4 hours
  • Accounting: 4 hours

It is recommended that this course not be scheduled back-to-back with Nonprofit Industry Update and GAAP Refresher (NIU) or FAQ – Nonprofit Accounting, Auditing, Compliance and Governance Issues (FAQNP).

Qualifies for the 24-hour Yellow Book requirement. Determination as to the qualification of certain courses for the Yellow Book 24-hour requirement should be made on an auditor specific basis depending on that auditor’s Yellow Book clients. Note that the determination of course qualification is a matter of an auditor’s professional judgment in consultation with appropriate individuals in the audit firm. The 24 hours are a subset of the 80-hour requirement.

NOTE: Some components of the program are available as an 8-hour and 4-hour program:

• Nonprofit, Government and Compliance Update (NGCU)
• Governmental Update (GU4)

CPE Sponsor icon

SmartPros®, A Kaplan Company and Loscalzo Institute, A Kaplan Company are registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.