How Often Do Tennessee Nonprofits Change Auditors?
Between audit years 2024 and 2025, 32 of 281 Tennessee nonprofits with comparable single audits (11.4%) had a primary auditor that differs from the prior observed year, based on Federal Audit Clearinghouse filings as of 2026-09-11.
Data as of Sep 11, 2026 · Source: Federal Audit Clearinghouse (public data)
How often does the observed auditor change in Tennessee?
| Year pair | Organizations compared | Auditor changed | Rate |
|---|---|---|---|
| 2016 → 2017 | 251 | 25 | 0.0996 |
| 2017 → 2018 | 269 | 30 | 0.1115 |
| 2018 → 2019 | 269 | 17 | 0.0632 |
| 2019 → 2020 | 281 | 17 | 0.0605 |
| 2020 → 2021 | 300 | 13 | 0.0433 |
| 2021 → 2022 | 307 | 22 | 0.0717 |
| 2022 → 2023 | 310 | 29 | 0.0935 |
| 2023 → 2024 | 319 | 24 | 0.0752 |
| 2024 → 2025 | 281 | 32 | 0.1139 |
Does the rate differ by organization size?
| Band | Compared | Changed | Rate |
|---|---|---|---|
| $10M–$50M | 28 | 7 | 0.25 |
| $1M–$3M | 158 | 14 | 0.0886 |
| $3M–$10M | 79 | 11 | 0.1392 |
| $50M+ | 7 | 0 | 0 |
| Under $1M | 9 | 0 | 0 |