US Nonprofit Audit Market Report 2023

In 2023 the Federal Audit Clearinghouse accepted 21,603 nonprofit single audits from 20,346 organizations, reporting $230.7 billion in federal awards spent; the ten largest audit firms signed 18% of them. Data as of 2026-10-30.

Data as of Oct 30, 2026 · Source: Federal Audit Clearinghouse (public data) · License: CC BY 4.0

How big was the nonprofit single audit market in 2023?

21,603 filings from 20,346 organizations; 2,352 were first filings. The median filer reported $2.6 million in federal awards spent.

Nonprofit single audits accepted in 2023
Measure2023
Nonprofit single audits accepted21,603
Organizations20,346
First single audit in the Clearinghouse2,352
Federal awards spent (total)$230.7 billion
Federal awards spent (median filer)$2.6 million
Audit firms observed2,559

Which states filed the most nonprofit single audits in 2023?

Ten states with at least 100 filings, by number of filings.

Nonprofit single audits accepted in 2023, by state
StateFilingsFederal awards spent
California2,158$20.8 billion
New York1,775$20.7 billion
Pennsylvania1,054$9.0 billion
Texas987$22.3 billion
Florida968$9.4 billion
Ohio889$6.7 billion
Illinois778$7.1 billion
North Carolina657$5.7 billion
Massachusetts647$13.2 billion
Minnesota606$4.8 billion

How concentrated is the nonprofit audit market?

2,559 audit firms signed at least one filing; the ten largest signed 18% of the year's filings. A firm is the auditor observed on a filing, not a client list.

Audit firms observed on the most nonprofit single audits accepted in 2023
Audit firm as filedFilings
Cliftonlarsonallen LLP851
JOHN NELSON480
Dauby O'Connor & Zaleski, LLC406
VIRCHOW KRAUSE & COMPANY, LLC385
PRESERVATION OF AFFORDABLE HOUSING LLC375
Plante & Moran, PLLC298
Eide Bailly LLP273
RSM US, LLP246
GARY ROMER243
Wipfli LLP241

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How we computed this

The year is the calendar year the Federal Audit Clearinghouse accepted the filing (the accepted date, checkable on fac.gov). Nonprofit auditees only, one report per organization and audit year; a resubmission supersedes the filing it replaces. Only a year that has ended is published. Median is the middle filing by federal awards spent. A firm is identified by its Clearinghouse firm identifier; a firm filed under two names is one row only when the Clearinghouse gives it one identifier.

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AuditRadar. “US Nonprofit Audit Market Report 2023.” https://getauditradar.com/reports/us-nonprofit-audit-market-report/2023/. Data as of 2026-10-30.