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Does CECL apply to NFPs?

Does CECL apply to NFPs?

Join industry experts to learn what the current expected credit loss (CECL) model applies to and understand the path to a CECL allowance.

$0 - $142
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Dec 13, 2023

NASBA Field of Study




CPE Credits



Chris Stanz, Jennifer Casacchia


3 months

Product Number


 Business & partner 
Product Details

Current expected credit loss standard

In this session of the Not-for-Profit Section's monthly webcast series, industry experts discuss upcoming changes due to the current expected credit loss (CECL) standard, including:

  • Future considerations that not-for-profit organizations should evaluate
  • Additional disclosures to help users understand how credit losses are estimated

Key Topics

  • Who and what is affected by CECL
  • What is scoped out for CECL
  • Estimation requirements and approaches for CECL
  • Presentation and disclosure requirements of CECL

Learning Outcomes

  • Analyze changes that will occur because of CECL accounting standard updates.
  • Identify how CECL accounting standard updates may affect not-for-profit organizations.
  • Determine considerations not-for-profit organizations should evaluate in advance of the adoption date of this guidance.

Who Will Benefit

  • Individuals with knowledge of or interest in the not-for-profit industry
  • Accounting and finance professionals
Credit Info
CPE Credits
NASBA Field of Study
Accounting, Auditing
Knowledge of the not-for-profit industry
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
2 hrs
For more information, please refer to CPE requirements and NASBA sponsorship information
Do you have an AICPA membership? Log in to apply your member discount.
AICPA Members
NFP Section Members

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Contact us
Chris Stanz
Chris is the Managing Principal of National Assurance with CLA. In this role, she oversees the national assurance technical group and service assurance leaders and is responsible for several aspects of A & A quality control, including the assurance services second review process, acquisition integration, assurance learning, development and maintenance of assurance methodologies and technologies, as well as certain other specialty areas. She works with others to implement and monitor the various aspects of the firm's A & A quality system throughout the firm. She has over 25 years of experience with the firm and has provided auditing and consulting services to a variety of clients with a focus on nonprofit and affordable housing organizations as well as single audits.
Jennifer Casacchia
Jennifer Casacchia, CPA, is a director with Sikich LLP’s not-for-profit and higher education practices team at the firm’s headquarters in Naperville, Illinois. She has more than 20 years of experience working extensively with a variety of not-for-profit organizations, including associations, cultural and social service organizations, educational institutions, and others. Jennifer is a member of the Illinois CPA Society and serves as a member of the Illinois CPA Society’s Not-for-Profit Content Advisory Group and Not-for-Profit Organizations Committee. Jennifer holds a bachelor’s degree in accounting from North Central College. She is a licensed CPA in the state of Illinois.

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Does CECL apply to NFPs?
Dec 13, 2023
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Dec 13, 2023
6pm8pm GMT
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