Website: https://www.councilofnonprofits.org/running-nonprofit/nonprofit-audit-guidec
The National Council of Nonprofits has created this Nonprofit Audit Guide© to provide charitable nonprofits with the tools they need to make informed decisions about independent audits.
Because state laws vary in the scope of their regulation of charitable nonprofits, this Guide includes a 50-state chart that shows whether there is an audit requirement in each state, and if so, under what conditions. This Nonprofit Audit Guide will help you understand what independent audits are, and help you prepare your nonprofit for an audit. The Guide will also tell you about the role of the board in the audit process, and shares tips and tools to help your charitable organization manage the audit process -- from hiring an auditor and preparing for the audit, to evaluating the audit firm's work.
Additionally, the Guide includes information about special audit requirements that apply to nonprofits that receive funding from the federal government.
The Nonprofit Audit Guide will NOT, however, help you identify an independent auditor. For that task we recommend you connect with the CPA society in your state which may maintain a list of CPAs experienced in audits of tax-exempt organizations. Your state association of nonprofits may also be a source of referrals.