Audit program – NFPOs

Auteur : CPA Canada

Latest update: September 2020


This audit program is designed for non-profit organizations (NPOs) to reflect Canadian Auditing Standards (CAS) and aims to facilitate planning and execution of audit assignments and help address the needs of practitioners on specific aspects of NPOs.

Designed to meet practitioners' needs, the programs and questionnaires (including condensed forms) are checklists that provide guidance on planning, performing and reviewing engagements.

This program also includes samples of Audit Engagement and Management Representation letters.

Update – September 2020

In this update, new forms A375, A513-1, A513-2 and A521 have been added.

Forms that have undergone major changes are: A513, A513c, A515 and A635. Forms that have undergone moderate changes are: A310, A650 and A680. Some forms have had minor changes.

Target clientele

CPAs in public practice.


The Audit Program – NFPOs was developed from the audit program produced by CPA Canada.

Also available are the Sample letters for audit, review and compilation engagements which include several sample letters adapted to comply with Quebec regulations and which can also be tailored to the facts and circumstances of a particular engagement.

Another useful tool is the Programme d’audit – Petits et moyens OSBL du secteur privé (available in French only) specifically designed for audits of NFPOs whose operations are low in complexity and who prepare their financial statements according to Part III of the CPA Canada Handbook – Accounting.

Available in other language

Programme d’audit – OSBL

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