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Assurance, Advisory & Review

Maintain your competitive edge and stay up-to-date on current industry topics with Templeton & Company’s thought provoking blog articles.

Is a Merger for You?

By Michael Ward, CPA, CGMA With more than 1.5 million nonprofit organizations in the United States, it is not unusual to find two organizations serving

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New Governmental Accounting Standards Board (GASB) Pronouncements

By Patricia Duperron, CPA GASB has several new pronouncements that will be effective in the current year and future years: Fair Value GASB Statement No.

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10 Steps Nonprofits Should Take to Increase Cybersecurity

By Karen Schuler, CFE, IGP Cybersecurity has become a top-of-mind issue for organizations across both the nonprofit and for-profit sectors. From the 110 million Target customers

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Important Items to Note from the FASB

FASB Issues Leasing Standard On February 25, 2016, the Financial Accounting Standards Board (FASB) issued its highly anticipated leasing standard for both lessees and lessors.

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New Tax Act Has Much for Nonprofits

By Mike Sorrells, CPA The Protecting Americans From Tax Hikes Act of 2015 (the Act), which was signed by the president on Dec. 18, 2015, contains

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The New GASB Accounting and Financial Reporting Standards for Other Postemployment Benefits (OPEB)

By Kurt Miller, CPA Public sector employers, get ready. First you recorded net pension liabilities, now net OPEB liabilities. The Government Accounting Standards Board (GASB)

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Form 1023-EZ is too Easy

By Laura Kalick, JD, LLM in Taxation Fifty-five percent of organizations applying for 501(c)(3) status in fiscal year 2015 applied using the new Form 1023-EZ.

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“Are We Having Those Good Seafood Salad Sandwiches for Lunch Again?”

The (Real) Questions Committees Should Ask About Executive Compensation By Michael Conover That is an actual, and the only, question from a compensation committee member

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If a Product or Service is Delivered via the Internet, it’s Not Subject to Sales Tax, Right?

By Jeffrey Saltzberg, J.D. As not-for-profit organizations try to meet the growing needs of members and non-members by selling products and services delivered via the

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