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CPE Self-Study

Performance Measurement: Not-for-Profit Governance and Assurance

  • $69.00-$89.00
    Performance Measurement: Not-for-Profit Governance and Assurance Availability : Online Access Product #: 165434
    AICPA Member: $69.00
    Non-Member: $89.00
  • Contact Sales
    Contact a representative for group pricing. 800.634.6780 (Option 1) | Contact Us Product #: GT-NFP2-GRA4

This video-based CPE course is included in Not-for-Profit Certificate II. It can be purchased individually or as a part of the Not-for-Profit Certificate II - Financial Reporting track.

Not-for-profits (NFPs) have a double-bottom line — a financial bottom line reflecting a surplus or deficit and a second bottom line that measures achievement of a social impact or mission. A robust performance measurement system captures both dimensions of performance. It reveals a greater desire for accountability and helps communicate the organization's efficiency, effectiveness and ultimately its social impact to constituents and prospective donors. Most importantly, performance measurement improves decision-making and influences strategic planning, budgeting, program management, grant-writing and benchmarking.

This CPE course offers detail-rich examples and case studies to help you apply proven techniques to measure performance in NFPs.

Topics Discussed

  • Mission as a guide to priorities
  • Theory of change
  • Identifying stakeholders
  • Financial efficiency and program effectiveness metrics
  • Input-impact model
  • Sources of performance data
  • Dashboard reporting and benchmarking
  • Aligning employee compensation to performance

Learning Objectives

  • Identify and quantify the program outputs and outcomes that accomplish an NFP's mission
  • Differentiate between financial and non-financial performance metrics that are relevant to an NFP's stakeholders
  • Use a performance measurement system to apply performance measurement techniques

Prerequisite: Knowledge of not-for-profit sector and basic governance requirements

Advance Preparation: None

Not-for-Profit Section Members Receive Additional Savings!

When you log into this website with your AICPA member user account, the section/credential discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org.

Find out more information on the NFP Section.

System Requirements

About the Authors

Brian Bender, CPA

About the Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.