NFP Financial Reporting Track | 13 CPE | AICPA
-
-
-
-
-
Official AICPA & CIMA Not-for-Profit Certificate II — Financial Reporting — 13 CPE credits of intermediate online self-study. A focused track for professionals who prepare, review, consolidate or analyse nonprofit financial statements. Available as a standalone track or as one of the three tracks in the full Not-for-Profit Certificate II Program. Eduyush is an official AICPA & CIMA channel partner serving learners worldwide, with prices displayed in your regional currency at checkout.
13 CPE credits · NASBA: Accounting · Intermediate level · Online self-study · 1-year access · SKU NFP2AFR24SSO
Key takeaways
- Official course title: Not-for-Profit Certificate II — Financial Reporting (product number NFP2AFR24SSO)
- CPE value: 13 CPE credits in the NASBA field of study: Accounting
- Level: Intermediate — best for learners with NFP exposure or related audit/reporting experience
- Statements covered: statement of financial position, statement of activities, statement of cash flows and statement of functional expenses, plus consolidation and analysis
- Badge route: the digital badge is earned by completing the full Not-for-Profit Certificate II Program or all three NFP II tracks — not this track alone
- Format and access: Online CPE self-study with 1 year of access after purchase date
What is the NFP Certificate II Financial Reporting track?
This AICPA & CIMA course is an intermediate online CPE track that helps learners prepare, consolidate and analyse not-for-profit financial statements. AICPA & CIMA categorise it as CPE self-study. It focuses on the reporting judgments that make nonprofit financial statements different from commercial statements: donor restrictions, functional expenses, presentation options and consolidation relationships.
It is available as an individual track or as part of the full Not-for-Profit Certificate II. If the digital badge is your goal, the full certificate (or completing all three tracks) is the route.
Official course facts
| Course item | Verified detail |
|---|---|
| Official title | Not-for-Profit Certificate II — Financial Reporting |
| Provider | AICPA & CIMA |
| Format | CPE Self-study, Online |
| CPE credits | 13 CPE |
| NASBA field of study | Accounting |
| Level | Intermediate |
| Program relationship | Individual track, or part of the full Not-for-Profit Certificate II Program |
| Digital badge | Earned by completing the full NFP Certificate II Program or all three NFP II tracks |
| Availability | 1 year after purchase date with full paid access |
| Product number | NFP2AFR24SSO |
| Official source | AICPA & CIMA NFP II Financial Reporting page |
Who should take this track?
| Learner profile | Fit | Why it helps |
|---|---|---|
| Nonprofit accountant | Strong fit | Build confidence in SFP, SoA, SCF and SFE preparation. |
| Controller or finance manager | Strong fit | Improve review quality, reporting presentation and analysis. |
| NFP auditor | Strong fit | Understand common reporting errors, consolidation issues and statement formats. |
| Adviser or fractional CFO | Good fit | Support nonprofit clients with clearer reporting and financial insight. |
| Learner new to nonprofit accounting | Start with Certificate I | This intermediate track may be too narrow without NFP basics first. |
What you learn
You learn how to prepare and analyse nonprofit statements, choose suitable presentation formats, account for donor restrictions and assess consolidation relationships. The four core statements covered:
| Statement | Why it matters in NFP reporting |
|---|---|
| Statement of Financial Position | Shows assets, liabilities and net assets, including the effect of donor restrictions. |
| Statement of Activities | Explains revenue, expenses and changes in net assets with and without donor restrictions. |
| Statement of Cash Flows | Helps users understand cash generation, liquidity and operating, investing and financing activities. |
| Statement of Functional Expenses | Shows expenses by function and nature — critical for program, management and fundraising analysis. |
The track also covers consolidation judgments (when one NFP should evaluate another NFP or for-profit entity), ratio and trend analysis, common NFP reporting errors, and programmatic investments.
Standalone track vs full Not-for-Profit Certificate II
| Option | CPE and access | Best for |
|---|---|---|
| NFP II — Financial Reporting track (this course) | 13 CPE, 1-year access | Learners focused on nonprofit statements, consolidation and analysis. |
| NFP II — Tax Compliance track | 8.5 CPE, 1-year access | Learners focused on Form 990, UBIT and exempt-status compliance. |
| Full Not-for-Profit Certificate II | 34 CPE, 2-year access | Learners who want all three tracks and the digital badge path. |
New to nonprofit accounting? Start with Not-for-Profit Certificate I, or browse the AICPA certifications collection.
Why buy this track through Eduyush?
Eduyush is an authorised reseller of selected AICPA & CIMA learning products, serving learners worldwide. Prices are displayed in your regional currency at checkout, and the Eduyush team processes your enrolment so the activation email comes directly from AICPA within 1–2 working days.
Eduyush support includes
- Regional pricing support where available for eligible learners, with checkout in your local currency
- Enrolment processed by the Eduyush team — AICPA activation email within 1–2 working days
- Guidance on whether this track, NFP Certificate I or the full NFP Certificate II fits your profile
- Activation and access guidance after purchase
- Support for teams and firms buying multiple AICPA & CIMA learning products
FAQs on the NFP Certificate II Financial Reporting track
What is the NFP Certificate II — Financial Reporting track?
It is a 13 CPE intermediate online track from AICPA & CIMA that helps learners prepare, consolidate and analyse not-for-profit financial statements. It is available as an individual track or as part of the full Not-for-Profit Certificate II Program.
How many CPE credits does it provide?
The official AICPA & CIMA page lists 13 CPE credits. The NASBA field of study is Accounting and the level is Intermediate.
What is the SKU?
The official product number is NFP2AFR24SSO. Use this to match the Eduyush product to the official AICPA & CIMA page.
Does the standalone track include a digital badge?
AICPA & CIMA state that the digital badge is earned by completing the full Not-for-Profit Certificate II Program or all three NFP II tracks. If the badge is your main goal, the full certificate is the clearer choice.
Which financial statements are covered?
The statement of financial position, statement of activities, statement of cash flows and statement of functional expenses, plus presentation options, consolidation topics and ratio or trend analysis for NFPs.
Should I buy this track or the full Certificate II?
Buy this track if your main need is NFP financial reporting, consolidation and analysis. Choose the full Not-for-Profit Certificate II if you also need tax compliance, governance, assurance and the digital badge.
How soon do I get access after buying through Eduyush?
After you enrol through Eduyush, the Eduyush team processes your enrolment and the activation email comes directly from AICPA within 1 to 2 working days. This is a digital product, so no physical materials are shipped, and access lasts 1 year from purchase.
Last verified: Official AICPA course facts checked on 13 July 2026 against the official AICPA & CIMA product page. Details may change. Learners should verify pricing, access, CPE eligibility and course availability before purchase.
