How often do nonprofits change auditors?
Of 20,036 nonprofits with single audits in both audit year 2023 and audit year 2024, 2,777 — 13.9% — appear with a different auditor in 2024 than the one observed the year before (Federal Audit Clearinghouse, data as of 2026-09-20).
Last verified: 2026-09-20 · Every figure links its source.
How often do nonprofits change auditors?
The Federal Audit Clearinghouse names the auditor on every filed single audit, so this is countable rather than a matter of survey. Matching organizations that filed in both years gives 20,036 pairs, of which 2,777 show a different auditor.
| Measure | Value |
|---|---|
| Nonprofits with a single audit in both years | 20,036 |
| Different auditor observed in 2024 | 2,777 |
| Share | 13.9% |
How we computed this: organizations whose FAC entity type is non-profit with exactly one canonical audit record in each of audit years 2023 and 2024 and a non-empty auditor identifier in both; we compare the normalised auditor identity between the two years. Organizations that filed in only one of the two years are excluded, which is why the denominator is smaller than the 22,398 nonprofit audits filed for 2024. Data as of 2026-09-20.
Source: Federal Audit Clearinghouse · Last verified: 2026-09-20
Which states show the most auditor changes?
| State | Matched nonprofits | Different auditor observed | Share |
|---|---|---|---|
| ME | 214 | 55 | 25.7% |
| MN | 558 | 127 | 22.8% |
| IL | 799 | 181 | 22.7% |
| PA | 963 | 183 | 19.0% |
| OH | 952 | 178 | 18.7% |
Rates cluster in a fairly narrow band once the sample is large enough, which is the useful finding: auditor change is a routine event, not a crisis signal. Reading a single change as a sign of trouble is a mistake; reading a cluster of changes in one metro as a market opening is reasonable.
Source: Federal Audit Clearinghouse · Last verified: 2026-09-20
Is auditor rotation required for nonprofits?
Not by the Uniform Guidance. Subpart F requires the auditee to procure audit services under the federal procurement standards or the FAR (2 CFR 200.509), and procurement policies often set a re-bid cycle — but the rule itself does not force a change of firm. Some state statutes, funders and board policies do impose rotation of the engagement partner or of the firm; check your own policy and grant terms. How the re-bid is run is covered in how to write a nonprofit audit RFP.
Source: 2 CFR 200.509 · Last verified: 2026-09-20
Why do nonprofits change auditors?
The filings record who audited the organization, not the reason, so we will not attribute motives to any of the changes above. What the data does support is context: the year a nonprofit first crosses into single audit territory, a year with a material weakness, and the end of a multi-year engagement are all moments when a new firm commonly appears in the record. Our statistics pages break the underlying counts down by state and year.
Source: Federal Audit Clearinghouse · 2 CFR 200.509 · Last verified: 2026-09-20
Questions and answers
How often do nonprofits change auditors?
Of 20,036 nonprofits with single audits in both audit year 2023 and audit year 2024, 13.9% appear with a different auditor in the later year.
Is auditor rotation required for nonprofits?
Not by the Uniform Guidance. Audit services must be procured under the federal procurement standards, but no federal rule forces a periodic change of firm. State law, funders or board policy may.
CPA firms: see how AuditRadar tracks this in your territory.
This is public-record information, not accounting or legal advice.