Beyond the Statements: Footnotes, Form 990 & What Reviewers Look For

The financial statements are only part of the story. The footnotes to the financial statements provide critical context, disclosures, and detail that help explain the numbers – and are often an area of close review by auditors and stakeholders.

Strengthen your ability to read and interpret financial statement footnotes, identify the disclosures that matter most, and understand how they support the information presented in the Form 990. With these areas under increased scrutiny from auditors and regulators, gain the insight needed to identify key risks and review these elements with confidence and accuracy.

• The purpose and importance of financial statement footnotes
• Key disclosures to focus on when reviewing footnotes
• How footnotes enhance and explain the financial statements
• How financial statements and footnotes tie to Form 990 reporting
• Common areas of scrutiny and best practices for review