Search
Menu
Search
Home Transforming Nonprofit Financial Reporting

Transforming Nonprofit Financial Reporting

INPAS is here. The future of nonprofit financial reporting starts now.
Download INPAS (from INPRF)

More than 10 million organizations in the global development sector manage billions of dollars annually—yet no internationally recognized accounting standard exists for nonprofits.

The absence of standardized financial reporting creates inconsistent practices across 92% of countries, redundant reporting formats, and barriers to transparent funding.

The result? Wasted time, money, and missed opportunities for global impact.

The Solution: The International Nonprofit Accounting Standard (INPAS)

The world’s first accounting standard for nonprofits. After six years of global collaboration and consultation with stakeholders in 86 countries, the nonprofit sector now has what it has needed for decades: a comprehensive, internationally recognized accounting standard built specifically for nonprofits, by nonprofits.

INPAS was officially launched in October 2025 and was developed by the IFR4NPO Project led by Humentum and CIPFA. The Standard will be carried forward by the newly established International Non-Profit Reporting Foundation (INPRF).

Download INPAS (from INPRF.org)

INPAS provides a standalone, accrual-based framework that reflects the real operational realities of nonprofits:

Streamlines operations
Eliminates redundant reporting formats and simplify financial reporting across jurisdictions.
Enhances Credibility
Enables transparent, comparable financial reporting that builds confidence for funders and stakeholders.
Improves Transparency
Provides clear reporting on unrestricted funds and support costs.
Increases Funding
Supports fundraising and grant-making due diligence.

Built on proven foundations

INPAS draws on established international frameworks including:

  • Relevant aspects of International Public Sector Accounting Standards (IPSAS)
  • IFRS Foundation licensed their standards for our use
  • IFAC licensed their standards for our use

INPAS goes even further; addressing unique nonprofit needs like grant income recognition, fund accounting, narrative reporting, and the stewardship of donor-restricted resources.

Adoption and implementation

Ready to implement INPAS? Humentum can help.

As a co-developer of INPAS and leader in nonprofit financial management, Humentum is uniquely positioned to guide your organization through preparing for INPAS adoption.

Whether you’re a nonprofit preparing to transition, a funder looking to align grant reporting requirements, or a national regulator considering adoption, we can help you:

  • Assess readiness and develop a tailored implementation roadmap
  • Train your team on INPAS requirements and best practices
  • Transition smoothly from your current framework to INPAS
  • Align grant reporting with INPAS Practice Guide 1
  • Build internal capacity for ongoing INPAS compliance

We also have a consultancy engagement designed specifically for funders preparing for INPAS.

Get in touch

Can I implement INPAS on my own?

Absolutely. INPAS is freely available, and many organizations will successfully implement the standard independently using the comprehensive guidance provided.

But you don’t have to go it alone. Humentum’s deep expertise in nonprofit financial management and our direct involvement in INPAS development means we can accelerate your implementation, minimize disruption, and ensure you maximize the benefits of the new standard.

Resources

 

The launch of INPAS marks a turning point for nonprofit financial reporting—equipping organizations with a global accounting standard that streamlines requirements and fosters financial sustainability. We’re proud to unveil a standard that builds resilience and shifts power to local actors, giving them greater autonomy and influence.

Jocelyn Boughton Co-CEO, Humentum

INPAS marks a giant leap forward in improving the quality and reliability of audited accounts, while reducing the burden of grant reporting for NPOs and funders alike. We now call on grant makers and government regulators to seize the opportunity of a generation by getting on board with implementing the standard, to ensure that the funding ecosystem works for everybody.

Christine Sow Former CEO, Humentum

The nonprofit sector effectively manages billions of dollars annually. This standard is a game-changer—its adoption will ease the burden of multiple grant reports and audits, streamline due diligence, and will give funders even greater confidence in financial information. It paves the way for fairer funding, more effective partnerships, and a stronger, more resilient sector.

Chris Proulx Co-CEO, Humentum

For the first time, nonprofits have an accounting standard built entirely around their operational realities. INPAS will help organizations demonstrate stewardship of resources, meet donor and public expectations, and strengthen trust through transparent, comparable reporting.

Owen Mapley Chief Executive, CIPFA

The Journey: From IFR4NPO to INPAS

The path to INPAS began with the International Financial Reporting for Non-Profit Organizations (IFR4NPO) project led by Humentum and CIPFA.

Developed by the sector, for the sector:

  • Input from over 80 experts in 27 countries
  • 549 responses to public consultations from organizations in 86 countries
  • 15,000+ individuals engaged from 169 countries
  • Country Champions in 36+ countries 3,500+ organizations involved
  • 4,500+ hours of donated professional time
  • Support from major donors

INPAS Receives Inaugural WINGS Ecosystem Builder Award

In September 2026, Humentum and CIPFA received the inaugural WINGS Ecosystem Builder Award in the Capability category for their joint work developing the International Non-Profit Accounting Standard (INPAS).

Presented at WINGSForum 2026 in Montréal, the award recognizes the organizations working behind the scenes to strengthen philanthropy through shared knowledge, tools, and collaboration.

Kim Kucinskas, Humentum’s Technical Director of Organizational Transformation, accepted the award on behalf of the team.

Read the full announcement

News and updates

Blog: The advocacy strategy behind INPAS
How Humentum and CIPFA brought together stakeholders worldwide to turn a shared vision into an international standard.
Kenya: The first country to adopt INPAS
ICPAK (Institute of Certified Public Accountants of Kenya) issued a technical advisory that they will adopt INPAS
PR: INPAS is launched
On October 20 we announced the publication of INPAS.
PR: New foundation is announced
On October 1 we announced the creation of the International Non-Profit Reporting Foundation (INPRF).