External Auditor (CPA Firm) - US-based only

Overview ClientEarth USA, Inc. is a 501(c)3 nonprofit organization incorporated and headquartered in California. We have an annual budget of about $5m-$10m. After six years with our current auditor and in alignment with industry best practices, we are now seeking a U.S.-based independent CPA firm to serve as our external auditor starting 2027 (2026 audit). The selected firm will conduct annual audits in accordance with

U.S. GAAP

(Generally accepted accounting principles) and GAAS (Generally accepted auditing standards), ensuring high-quality financial reporting, compliance, and strong internal controls. Scope of Work Perform annual audit in accordance with

U.S. GAAP

(ASC 958) and GAAS Audit financial statements including Statement of Financial Position, Statement of Activities, Statement of Functional Expenses, Statement of Cash Flows, and Notes Evaluate revenue recognition, net asset classification, and grant accounting Review internal controls and provide management letter Coordinate with management on audit timeline and PBC requests Present results to Board and Audit Committee Key Audit Areas Donor-restricted funding and release of restrictions Grantmaking to affiliates and related-party transactions Pledges receivable, including multi-year commitments and discounting International affiliate relationships and intercompany activity Functional expense allocation across program, management, and fundraising Revenue recognition for contributions, grants, and restricted funding Accrual-based accounting, including cut-off and period-end adjustments Lease accounting under ASC 842 (right-of-use assets and liabilities) Internal controls over financial reporting and close processes Qualifications U.S.-licensed CPA firm in good standing Must be U.S.-based Experience auditing 501(c)(3) nonprofits Expertise in ASC 958 and grant accounting Experience with international or multi-entity nonprofits preferred Deliverables Audited financial statements Independent auditor's report Management letter Communication of findings to governance Optional Form 990 preparation or review Proposal Requirements Firm overview and nonprofit experience Confirmation of U.S.-based operations Engagement team bios Audit timeline Fee proposal References