Nonprofit Auditor Changes, Q3 2026: What the FAC Data Shows
322 of 3976 nonprofits with an earlier filing and a single audit accepted in Q3 2026 (8.1%) appear with a different auditor than before, not counting a renamed firm or one that appears to have combined into another; of states with 100+ matched nonprofits, Georgia has the highest rate. Source: Federal Audit Clearinghouse, data as of 2026-10-30.
Data as of Oct 30, 2026 · Source: Federal Audit Clearinghouse (public data)
How many nonprofits appear with a different auditor in Q3 2026?
322 of 3,976 (8.1%) nonprofits whose single audit the Federal Audit Clearinghouse accepted this quarter appear with a different auditor than the one observed on their previous filing, not counting a renamed firm or one that appears to have combined into another. The quarter is the quarter of acceptance, which is the date a reader can check against the source — a fiscal year end is not.
Which states saw the most?
Only states with at least 100 matched organizations are listed; below that a rate moves too far on one filing to mean anything.
| State | Matched organizations | Different auditor |
|---|---|---|
| New York | 441 | 28 of 441 (6.3%) |
| California | 361 | 25 of 361 (6.9%) |
| Texas | 205 | 15 of 205 (7.3%) |
| Georgia | 100 | 14 of 100 (14.0%) |
| Washington | 139 | 13 of 139 (9.4%) |
| Pennsylvania | 115 | 13 of 115 (11.3%) |
| District of Columbia | 110 | 12 of 110 (10.9%) |
| Illinois | 129 | 11 of 129 (8.5%) |
| Florida | 143 | 10 of 143 (7.0%) |
| Ohio | 162 | 7 of 162 (4.3%) |
| Michigan | 104 | 7 of 104 (6.7%) |
How many nonprofits filed a single audit for the first time?
284 of 4,354 (6.5%) of the nonprofits accepted this quarter have no earlier single audit in the Clearinghouse. That is a first observed filing, not proof the organization crossed the threshold this year: a first filing made years after the fact looks the same to us.
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How we computed this
An organization counts once, on the most recent single audit the Federal Audit Clearinghouse accepted between the first and last day of the quarter, compared with the auditor observed on the organization's previous filing of any kind. Nonprofit auditees only. A different spelling or EIN of one firm, a firm that appears to have combined into another, and the same auditor contact e-mail on both reports are not counted as a different auditor, and pairs we cannot judge are left out of both numbers. Only a quarter that has ended is published, and states with fewer than 100 matched organizations are not listed.
Cite this page
AuditRadar. “Nonprofit Auditor Change Report Q3 2026.” https://getauditradar.com/statistics/nonprofit-auditor-change-report-2026-q3/. Data as of 2026-10-30.