AICPA Not-for-Profit Certificate II | 34 CPE
-
-
-
-
-
Official AICPA & CIMA Not-for-Profit Certificate II — 34 CPE credits (including 25 Yellow Book hours) of online self-study in advanced nonprofit finance. An intermediate program for professionals who already work with nonprofits and want deeper training in NFP financial reporting, Form 990, governance, assurance and financial oversight. Eduyush is an official AICPA & CIMA channel partner serving learners worldwide, with prices displayed in your regional currency at checkout.
Earn 34 CPE credits (25 Yellow Book hours) and an official AICPA & CIMA digital badge after completing the program · Intermediate level · Prerequisite: NFP experience · Online self-study · 2-year access
Key takeaways
- Official course title: Not-for-Profit Certificate II (product number NFP2CERT24SSO)
- CPE value: 34 CPE credits across NASBA fields including Auditing, Behavioral Ethics, Business Management and Organization, Finance and Taxes
- Yellow Book: Includes 25 Yellow Book hours, useful for GAGAS-related CPE planning
- Recognition: Earn 34 CPE credits and an official AICPA & CIMA digital badge (via Credly) on full completion
- Prerequisite: Experience working in or with the not-for-profit industry
- Format and access: Online CPE self-study with 2 years of access after purchase date
What is the AICPA Not-for-Profit Certificate II?
The Not-for-Profit Certificate II is an intermediate AICPA & CIMA online self-study certificate for professionals who handle nonprofit financial reporting, tax compliance, budgeting, governance or audit work. AICPA & CIMA categorise it as CPE self-study. It gives structured learning across three advanced NFP tracks rather than a general introduction.
This certificate suits accountants who already know the basics of nonprofit operations but need more confidence with complex financial statements, IRS Form 990 issues, internal controls, board reporting and audit-readiness — especially after moving into a mission-driven organisation, grant-funded entity, charity, foundation or nonprofit audit practice. Certificate I is the recommended starting point for anyone without nonprofit experience.
Official course facts
| Course item | Verified detail |
|---|---|
| Official title | Not-for-Profit Certificate II |
| Provider | AICPA & CIMA |
| Format | CPE Self-study, Online |
| CPE credits | 34 CPE |
| Yellow Book hours | 25 hours |
| NASBA fields of study | Auditing, Behavioral Ethics, Business Management and Organization, Finance, Taxes |
| Level | Intermediate |
| Prerequisite | Experience working in or with the not-for-profit industry |
| Digital badge | Official AICPA & CIMA digital badge via Credly on full completion |
| Availability | 2 years after purchase date with full paid access |
| Product number | NFP2CERT24SSO |
| Official AICPA & CIMA pricing | Member and nonmember tiers shown on the official page — checked on 13 July 2026, prices may change |
| Official source | AICPA & CIMA Not-for-Profit Certificate II page |
The NFP certificate pathway
| Stage | Certificate | CPE | Level |
|---|---|---|---|
| Foundation | Not-for-Profit Certificate I | 40 | Basic — no prerequisite |
| Advanced | Not-for-Profit Certificate II (this course) | 34 | Intermediate — NFP experience |
Who provides what
| Role | Organisation |
|---|---|
| Course provider | AICPA & CIMA (Association of International Certified Professional Accountants) |
| Digital badge issuer | Association of International Certified Professional Accountants, via Credly |
| Authorised reseller and purchase support | Eduyush |
Who should take Not-for-Profit Certificate II?
This certificate is best for finance and audit professionals who already work with not-for-profit entities and want stronger practical judgment in NFP reporting, tax compliance and governance. It is not the ideal first course for someone with no nonprofit exposure — the official prerequisite is NFP experience.
| Learner profile | Fit | Why it helps |
|---|---|---|
| Nonprofit accountant or senior accountant | Strong fit | Connects financial statements, restricted funds, budgets and board reporting. |
| CPA firm auditor serving nonprofits | Strong fit | Supports NFP audit planning, assurance and Yellow Book CPE planning. |
| Tax professional preparing Form 990 | Strong fit | Covers exempt-organisation tax compliance, UBIT and Form 990 issues. |
| Board treasurer or finance committee member | Good fit | Interpret budgets, controls, risks and performance measures more confidently. |
| Learner with no NFP experience | Start with Certificate I | The prerequisite is experience working in or with the NFP industry. |
The three tracks
| Track | What it covers | Finance example |
|---|---|---|
| Financial Reporting | How NFP statements are prepared, analysed and connected to relationships with other NFP or for-profit organisations. | Explaining functional expenses, consolidation questions or donor-restricted activity in a board pack. |
| Tax Compliance | Form 990 preparation, unrelated business income tax, and common exceptions or exclusions affecting exempt organisations. | Judging whether UBIT risk exists when a charity adds a revenue-generating activity. |
| Governance and Assurance | Performance measurement, budgeting, strategic planning, risk response and internal control design. | Building stronger grant controls, clearer KPIs or better cash-flow forecasting before a funding cycle. |
Does Certificate II include Yellow Book hours?
Yes. The official AICPA & CIMA listing states that Not-for-Profit Certificate II includes 25 Yellow Book hours. This can be valuable for auditors who work with government-funded nonprofits, Single Audit environments or GAGAS-related engagements. Yellow Book requirements depend on role, jurisdiction, audit responsibilities and employer policy, so confirm your own CPE reporting obligations with your licensing board, employer or professional body before purchase.
What this certificate is — and is not
| This certificate is | This certificate is not |
|---|---|
| Professional self-study CPE education with a digital badge | A CPA licence or a regulated designation |
| 34 NASBA CPE credits (25 Yellow Book hours) | A university degree or professional qualification |
| The advanced, second step in NFP financial management | A starting point — Certificate I is for beginners |
| Intermediate learning for professionals with NFP experience | A beginner introduction to nonprofit accounting |
| AICPA & CIMA learning | Eduyush-created course content |
Why buy Not-for-Profit Certificate II 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
- Course selection guidance, including whether Certificate I or Certificate II fits your experience
- Activation and access guidance after purchase
- Support for teams and firms buying multiple AICPA & CIMA learning products
Comparing options? Review Not-for-Profit Certificate I or browse the AICPA certifications collection.
FAQs on the AICPA Not-for-Profit Certificate II
Is the Not-for-Profit Certificate II beginner friendly?
No. The official AICPA & CIMA page lists this as an intermediate certificate and states the prerequisite as experience working in or with the not-for-profit industry. Beginners should usually start with Not-for-Profit Certificate I.
How many CPE credits does it provide?
The official course page lists 34 CPE credits, across NASBA fields including Auditing, Behavioral Ethics, Business Management and Organization, Finance and Taxes. It also includes 25 Yellow Book hours.
Does the certificate include Yellow Book hours?
Yes. AICPA & CIMA list 25 Yellow Book hours for this certificate. Learners using the course for formal CPE compliance should still check their own employer, board or professional body requirements before purchase.
What are the three tracks?
Financial Reporting, Tax Compliance, and Governance and Assurance. Together they cover advanced nonprofit financial statements, Form 990 and UBIT issues, budgeting, performance measurement, risk response and internal controls.
How do I complete the certificate — is there a final exam?
There is no invigilated or exam-centre test to sit. The certificate is online self-study: you work through the three tracks and complete the assessments built into the course. Once you finish all modules and their assessments, your 34 CPE credits are recorded and you receive the certificate and Credly digital badge.
Will I receive a digital badge?
Yes. AICPA & CIMA issue a digital badge on full completion, delivered through Credly. It can be shared on LinkedIn, a company website or an online resume and verified online by employers.
Is this certificate useful for nonprofit auditors?
Yes. It covers governance, assurance, internal controls, performance measurement and financial reporting, and includes 25 Yellow Book hours — especially relevant where the auditor works with nonprofits or government-funded organisations.
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 2 years from purchase.
Last verified: Official AICPA course facts checked on 13 July 2026 against the official AICPA & CIMA product page. Prices may change. Learners should verify pricing, access, CPE eligibility and course availability before purchase.
