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    Small vs large CPA firm for a nonprofit audit

    Firm size matters less than fit. Here's how to compare auditors on partner access, experience with organizations like yours, peer review results and Single Audit quality, with verdicts by organization type.

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    • Last reviewed October 7, 2026
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    Should our nonprofit hire a small or large CPA firm for its audit?

    Choose the firm with relevant experience, a peer review rating of pass and the time to work with you, whatever its size. Large firms bring depth for complex organizations. Small firms often offer more partner access. Your Virtual CPA, a licensed CPA firm, audits nonprofits, including Single Audits. Book a free 30-minute call to talk through your audit.

    What matters more than size

    • Experience with similar organizations. Ask for examples by type, funding source and size.
    • Peer review results. Every firm that performs audits should be enrolled in peer review. Search the AICPA Peer Review Public File and ask for the latest report. Ratings are pass, pass with deficiencies or fail.
    • GAQC membership for Single Audits. If you spend federal awards, ask whether the firm belongs to the AICPA Governmental Audit Quality Center. Members commit to governmental audit training and quality requirements and must make their peer review results public.
    • Partner access. Ask how much of the audit the partner performs and who answers your questions during the year.
    • Fees quoted upfront. Ask for a written quote and what would change it.

    Verdicts by organization type

    • Best for a small or mid-size CPA firm: community nonprofits, foundations, churches and schools, and organizations with one or a few federal awards that want direct partner contact.
    • Best for a larger firm: large hospital systems, universities, multi-entity groups and organizations with many major federal programs or international operations that need a large team.
    • Either can fit: growing nonprofits near the Single Audit threshold. Choose the firm with the most relevant Single Audit experience and a clean peer review.

    A Single Audit is generally required when an organization spends $1,000,000 or more in federal awards in a fiscal year beginning on or after October 1, 2024. See Single Audit services.

    How it works with us

    1. Free 30-minute call about your organization, funding, year end and board timeline.
    2. Proposal. We share our experience with similar organizations, our peer review and a written quote. Fees are transparent, fair and quoted upfront.
    3. Transition. If you are changing auditors, we coordinate with the prior auditor.
    4. Audit. A partner stays involved from planning through the report and the board presentation.

    Running a formal process? Use our nonprofit audit RFP template or read about switching auditors.

    Small vs large CPA firm at a glance

    FactorSmall or mid-size firmLarge firm
    Partner accessOften direct and frequentOften through a manager or team
    Experience with similar organizationsCheck by type and sizeCheck by type and size
    Peer reviewCheck the AICPA Public FileCheck the AICPA Public File
    Single AuditsAsk about GAQC membership and Single Audit volumeAsk about GAQC membership and Single Audit volume
    Team depthSmaller team; ask about busy-season coverageDeeper bench for complex or multi-entity audits
    FeesAsk for a written quote upfrontAsk for a written quote upfront

    Expert CPAs. Personal attention.

    Choosing a nonprofit auditor? On a free 30-minute call we'll share our experience with organizations like yours and our peer review.

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    Frequently asked questions

    Choose on fit, not size. Look for experience with organizations like yours, a peer review rating of pass, enough partner time for your audit and fees quoted upfront. Large firms bring depth for complex groups. Small firms often give more direct partner access.

    Search the firm in the AICPA Peer Review Public File. It shows enrollment status and the last review date, and for some firms, including members of the AICPA Governmental Audit Quality Center, the peer review report itself. Ratings are pass, pass with deficiencies or fail.

    Membership is voluntary, not required. It is a useful signal, because member firms commit to governmental audit training and quality requirements and must make their peer review results public. A Single Audit is generally required when an organization spends $1,000,000 or more in federal awards in a fiscal year beginning on or after October 1, 2024.

    Ask directly. Ask who will be on the team, how much of the work the partner does, and how the firm handles your busiest weeks. A small firm with the right experience can serve most nonprofits well. Very large or multi-entity organizations may need a larger team.

    Usually not. The new auditor talks with the prior auditor and reviews their workpapers with your permission. Many boards rotate or re-bid the audit every few years as a governance practice.

    Ask for experience with similar organizations, the latest peer review report, Single Audit experience and GAQC membership if you receive federal funds, the names of the partner and team, the planned timeline and a written fee quote.

    Sources

    General information as of October 7, 2026. Tax rules change; talk to a CPA about your situation.