Healthy Meals 4 Kids: A Four-Part Instructional Case*

Abstract

This fictional case centers on a not-for-profit organization, Healthy Meals 4 Kids, in the province of New Brunswick, Canada, that provides free meals to families experiencing financial difficulty who have children with special dietary needs. The case provides an opportunity for students to perform many tasks related to external auditing—using a nonprofit accounting framework—from the point of client acceptance through to the conclusion of the audit. The case, teaching notes, and rubrics are intended to mirror the tone and feel of Chartered Professional Accountants of Canada (CPA Canada) cases used in the CPA Professional Education Program (CPA PEP) but at a difficulty level appropriate for undergraduate learners. The case is particularly reflective of case material that would be found in the assurance elective of the CPA PEP. The case is best deployed in an undergraduate or graduate course focusing on auditing or an accounting class for which not-for-profit accounting is a prerequisite or corequisite.