How Often Do Tennessee Nonprofits Change Auditors?

Between audit years 2024 and 2025, 8 of 273 Tennessee nonprofits with comparable single audits (2.9%) had a primary auditor that differs from the prior observed year, based on Federal Audit Clearinghouse filings as of 2026-10-30.

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

How often does the observed auditor change in Tennessee?

Observed auditor changes by year pair
Year pairOrganizations comparedAuditor changedRate
2016 → 20172451414 of 245 (5.7%)
2017 → 20182652323 of 265 (8.7%)
2018 → 20192701515 of 270 (5.6%)
2019 → 20202821616 of 282 (5.7%)
2020 → 20213041212 of 304 (3.9%)
2021 → 20223132020 of 313 (6.4%)
2022 → 20233202727 of 320 (8.4%)
2023 → 20243252020 of 325 (6.2%)
2024 → 202527388 of 273 (2.9%)

Does the rate differ by organization size?

Observed auditor changes by size band
BandComparedChangedRate
$10M–$50M2511 of 25 (4.0%)
$1M–$3M15755 of 157 (3.2%)
$3M–$10M7422 of 74 (2.7%)
$50M+700 of 7 (0.0%)
Under $1M1000 of 10 (0.0%)

How we computed this

A change is counted when the auditor named on a nonprofit's Federal Audit Clearinghouse single audit for one year is a different firm from the one named on its report for the prior year. A renamed or re-spelled firm is the same firm; a firm that appears to have combined into another is not counted as a change; pairs we cannot judge are left out of both numbers. Only organizations with a report in both years of a pair are compared, so the denominator is the number compared, not the number filed. It describes what the reports show, not a contract.

Cite this page

AuditRadar. “How Often Do Tennessee Nonprofits Change Auditors?.” https://getauditradar.com/statistics/nonprofit-auditor-changes/tn/. Data as of 2026-10-30.

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