The American Institute of CPAs has published a new best practices guide for audit committees of not-for-profit organizations.

The Audit Committee Toolkit for Not-for-Profit Organizations complements a toolkit developed for audit committees of public companies in response to the Sarbanes-Oxley Act.

The toolkit covers governance topics that include developing an audit committee charter, hiring the chief audit executive, conducting an executive session and evaluating independent auditors.The free guide can be downloaded at

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