Richard F. Larkin is the Technical Director for Not-for-Profit Accounting for the Institute for Nonprofit Excellence of BDO USA, LLP, based in Bethesda, Maryland. He is a certified public accountant with thirty-nine years of experience serving a wide variety of not-for-profit organizations as independent accountant, board member, treasurer, and consultant. He teaches, speaks and writes extensively on not-for-profit industry matters and is active in many professional and industry organizations. He has been a member of the Financial Accounting Standards Board Not-for-Profit Advisory Task Force, the AICPA Not-for-Profit Organizations Committee, and the Evangelical Joint Accounting Committee, and chaired the AICPA Not-for-Profit Audit Guide Task Force. He is a co-author of the fourth, fifth, and sixth editions of Financial and Accounting Guide for Not-for-Profit Organizations, and author of the AICPA Practice Aid, Financial Statement Presentation and Disclosure Practices for Not-for-Profit Organizations. He is a graduate of Harvard College, with an M.B.A. from Harvard Business School.