Standard B2: Audit/review engagement
Description: Organizations with over $1 million in annual revenue must have their financial statements audited by an independent licensed public accountant. Other organizations may have a review engagement unless required by their governing legislation to have an audit.
Standard B2 Explained
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Financial information kit
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Trousse de renseignements financiers
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Not-for-profit audit committee : best practices
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Guide sur les états financiers des organismes sans but lucratif : questions que les administrateurs devraient poser
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Financial responsibilities of not-for-profit boards : a self-guided workbook
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A guide to financial statements of not-for-profit organizations : questions for directors to ask