For decades, nonprofit organizations operated in a financial reporting wilderness, contorting their financials into myriad formats to satisfy disparate donor demands while lacking an accounting standard designed for their unique realities. In October 2025, that changed. The International Non-Profit Accounting Standard (INPAS) became the world’s first comprehensive accounting framework built specifically for nonprofits, joining for-profit companies that have enjoyed such standards for years.
What makes INPAS remarkable is not just the standard itself; it is how it came to exist. In just six years, an improbable coalition transformed an ambitious idea into reality, mobilizing 15,000 stakeholders across 169 countries. The advocacy strategy that achieved this offers valuable lessons for anyone pursuing complex, multi-stakeholder global change.
A foundational partnership
One of the most consequential decisions for INPAS’ development proved to be the Chartered Institute of Public Finance and Accountancy (CIPFA) and Humentum’s decision to partner. The organizations understood that developing INPAS required parallel tracks that would build on their respective strengths: rigorous standard-setting led by CIPFA, and methodical stakeholder-building and convening led by Humentum. While CIPFA drafted standards built on proven International Financial Reporting Standard (IFRS) frameworks, Humentum convened global stakeholders who demanded change.
This dual-track approach proved transformative. Technical credibility attracted regulators and accounting bodies; stakeholder engagement generated political will and demonstrated demand. Neither track alone would have succeeded. It was their integration that created vital momentum.
Constellation of advocates
The influencing strategy centered on creating what organizers call a “constellation of advocates” operating at national, regional, and global levels. A network of Country Champions engaged influential stakeholders, building demand for the standard while contributing local perspectives to its development. Technical and Practitioner Advisory Groups provided expert guidance and built ownership among finance and accounting professionals. A Donor Reference Group provided vital input from a core group of private and public funders.
Rather than controlling every conversation, Humentum and CIPFA sparked discussions and empowered local champions to contextualize the message. Events shifted online during COVID-19, accelerating rather than slowing progress. Virtual meetings enabled more frequent global collaboration than the physical gatherings that characterized earlier standard-setting efforts.
Sequencing mattered, too. The team built an evidence base first, commissioning research in 2014 that validated the need for the Standard. They then secured early champions among bilateral donors and multilateral organizations, using this to build momentum.
Strategic flexibility
The Standard itself was designed for adoption. INPAS includes a core framework with built-in flexibility. Countries can license the standard and make minor adaptations for local law, while maintaining its integrity. Grant reporting guidance offers options for currencies, disclosure columns, and funding source presentation. This architectural flexibility reduces adoption barriers while maintaining the Standard’s core value proposition.
Pragmatic risk-taking
Several pragmatic decisions accelerated progress. Building on existing frameworks for small and medium enterprise (SME) financial reporting, rather than starting from scratch, dramatically shortened Standard development time. Humentum and CIPFA’s key donors enforced a tight funding timeline for the Standard’s development: only six years rather than the decades most predicted it would take, creating urgency and focus. And both Humentum and CIPFA took institutional risks supporting work outside their core missions, demonstrating the kind of bold commitment that catalyzes movements.
Failing Forward
The team also failed forward, abandoning approaches that did not work. For instance, an online forum meant to build community languished unused, as accountants proved too busy for such platforms. Rather than persist, Humentum and CIPFA pivoted to LinkedIn and country-level networks where their audiences already gathered.
What comes next
With over 2,000 downloads from 112 countries and counting since launch two months ago, INPAS has achieved remarkable early traction. Yet the real test lies ahead: translating publication into adoption. Kenya’s early adoption of INPAS exemplifies what is possible. The strategy now shifts to proof-of-concept in Kenya and beyond, engaging major funders to require or incentivize INPAS adoption, and supporting national working groups through country-specific regulatory pathways.
The transformation of global systems requires more than good ideas. It demands integrated advocacy that combines technical rigor with stakeholder building, strategic flexibility with unwavering focus, and pragmatic risk-taking with patient, intentional relationship development. Critically, it requires the conviction that seemingly impossible change can happen through coordinated effort and collective will, and the forward-thinking funders willing to invest in making it a reality.