Best Practices in Board Governance: Not-for-Profit Governance and Assurance
Best Practices in Board Governance: Not-for-Profit Governance and Assurance explores the responsibilities, structure, and oversight functions of nonprofit boards. This course examines governance practices that support accountability, strategic leadership, and effective organizational stewardship within not-for-profit entities.
CPE Credit
2.0 Hours
DELIVERY METHOD
Self-Study (On Demand)
LEVEL
Basic
PREREQUISITES
None
PRICING
$119.50 per year
Course Description
Best Practices in Board Governance: Not-for-Profit Governance and Assurance provides an overview of governance responsibilities and leading practices for boards serving not-for-profit organizations. This course focuses on governance structures, fiduciary responsibilities, board oversight, and accountability practices that contribute to effective nonprofit governance.
Participants will review governance concepts related to board composition, strategic oversight, ethical responsibilities, financial accountability, and the relationship between boards and organizational leadership. The course also examines governance challenges commonly faced by nonprofit organizations and the role governance plays in maintaining organizational integrity and mission alignment.
Designed as a foundational-level program, this course helps accounting and finance professionals understand governance expectations within the not-for-profit environment and recognize practices that support effective board performance.
What You’ll Learn
After completing this course, participants will be able to:
- Identify the primary governance responsibilities of nonprofit boards
- Recognize best practices related to board oversight and accountability
- Understand the relationship between governance, risk oversight, and organizational stewardship
- Identify common governance challenges faced by not-for-profit organizations
- Recognize the role of ethical leadership and fiduciary responsibility within nonprofit governance
- Understand governance structures that support transparency and organizational effectiveness
Who This Course Is For
This course is designed for:
- CPAs working with not-for-profit organizations
- Accounting and finance professionals involved in nonprofit reporting or oversight
- Internal auditors and assurance professionals
- Board members and nonprofit leadership personnel
- Professionals seeking a foundational understanding of nonprofit governance practices
Key Topics Covered
- Not-for-profit board governance fundamentals
- Fiduciary responsibilities and board oversight
- Governance structures and board composition
- Accountability and transparency practices
- Ethical responsibilities and leadership considerations
- Strategic oversight responsibilities
- Governance risk considerations
- Organizational stewardship and mission alignment
- Board effectiveness and governance challenges
- Governance practices supporting assurance and oversight
Why This Course Matters
Strong board governance plays a critical role in maintaining accountability, transparency, and effective leadership within not-for-profit organizations. Understanding governance expectations helps organizations strengthen oversight practices, improve decision-making, and support long-term mission success.
This course provides accounting and assurance professionals with foundational governance knowledge relevant to nonprofit environments and helps support effective organizational stewardship. Additional guidance on nonprofit governance practices can be found through the AICPA Not-for-Profit Resources. Professionals seeking additional learning opportunities may also explore Auditing CPE Courses and Accounting CPE Courses.
Pricing & Access
$119.50 per year — Unlimited CPE Access
When you enroll, you receive full access to all courses in our catalog for one full year, including this course and every other available offering.
Unlike many CPE providers, we do not charge by the credit hour and we do not impose course expiration dates. Once you’re enrolled:
- All courses are included — no per-course or per-credit fees
- Your access lasts for a full year from your enrollment date
- Your completed course certificates remain available in your portal
- You can complete courses at your own pace, on your own schedule
This single annual enrollment gives you the flexibility to earn CPE hours when you need them — without worrying about expiring credits or additional costs.
Frequently Asked Questions
Is this course NASBA-compliant?
Yes. This course meets NASBA CPE requirements.
How is the course delivered?
On-demand, self-study format with quizzes for knowledge checks.
Can I complete this course at my own pace?
Yes. You may start, stop, and resume the course as needed.
