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Adopting INPAS

The benefits of INPAS will be felt when it is widely adopted.

The benefits of INPAS will be felt when it is widely adopted.

What gets adopted?

There are different adoption pathways for

  • INPAS and
  • INPAS Practice Guide 1: Harmonised Grant Reporting (PG1)
INPAS logo – full version

INPAS

INPAS relates to general purpose financial reports, ie whole-of-entity annual accounts of NPOs.

INPAS Practice Guide 1

PG1 relates to supplementary statements, which are special purpose financial reports providing information about a specific grant or project.

Who adopts INPAS?

INPAS and INPAS Practice Guide 1 can be adopted by three different groups of stakeholders.

Countries

Bodies authorised to prescribe financial reporting requirements for their NPOs, such as national standards setters, regulators or accounting institutes.

Donors

Donors who require accountability reporting for grants, can accept or require grantees to use INPAS Practice Guide 1. They can also encourage grantee organisations to adopt INPAS where they are allowed to.

Non Profit Organisations

If permitted by their national regulations, NPOs may voluntarily adopt INPAS for their whole of entity accounts, and use INPAS Practice Guide 1 for grant reporting, subject to the agreement of each funder.

Supporting adoption

Check out the links below to see what steps you can take towards adoption. Adopting new accounting standards is generally a considered process that takes time. We will continue to develop further resources.