Transitioning non-complex private sector not-for-profit organizations to Part III

For private sector not-for-profit organizations transitioning to Part III, there are many changes and clarifications that are easy to miss. Learn how some of these changes and clarifications will impact non-complex entities.

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Accounting Standards for Private Sector Not-for-Profit Organizations (Part III) provides tools to help your non-complex entity navigate through Part III and the use of Part II.

Receive guidance that includes:

  • highlights of significant changes
  • items for your consideration that explain the potential impact of these changes

How this will benefit you:

  • Part III is effective for fiscal years beginning on or after January 1, 2012, and must be adopted on a retrospective basis
  • it includes clarifications that could go unnoticed
  • there have been a number of changes to ASPE (Part II) that you will need to become familiar with


Canada is celebrating its 150th anniversary. We’re celebrating you, Canadian CPAs. Tell us why you’re proud to be a Canadian CPA. Then watch for our big celebration in July.

Gain practical organizational insights and learn from industry experts at this annual event for not-for-profit financial leaders.