This guide from the National Council of Nonprofits provides charitable nonprofits with the tools they need to make informed decisions about independent audits. Because state laws vary in the scope of their regulation of charitable nonprofits, this guide includes a 50-state chart that shows whether there is an audit requirement in each state, and if so, under what conditions. The guide also explains what independent audits are, offers tips for preparing your nonprofit for an audit, includes information about the role of the board in the audit process, and shares tools to help your charitable organization manage the audit process. Additionally, the Guide includes information about special audit requirements that apply to nonprofits that receive funding from the federal government.