Kris Ray

NFP Industry Technical Leader | Plante Moran,PLLC

Kris has 16 years of experience in audit and consulting projects with not-for-profit organizations. Kris is the industry technical leader for Plante Moran's not-for-profit consulting and auditing group. In this role, Kris has responsibility for quality control and implementation of new standards, leads the firm's not-for-profit professional standards team, performs engagement quality reviews of financial statements and consulting reports for compliance with professional standards. Kris also serves as a technical consultant to not-for-profit engagement teams, develops the technical training agenda for the not-for-profit staff, and speaks at training events for clients and staff. In addition to financial statement audits, Kris has extensive experience with single audits. Kris dedicates 100 percent of her time to not-for-profit clients. In her role as industry technical leader, she consults on most of the firm's large not-for-profit engagements.


An introduction to common errors that NFPs make in their financial statements and how to avoid them.

Learning Objectives:

  • Identify common errors in NFP financial statements. More

A study by the AICPA's Peer Review Program found that more than one in 10 firms are not properly assessing risk or linking their assessments to their audit procedures. Of these deficiencies, 40% More

This session will provide a high level introduction to the various revenue streams common to NFPs.
o Contributions/donations
o Grants
o Exchange transactions
o Program More