This study employees the Delphi method to create a consensus of a panel's opinion on the promotion of nonprofits' accountability and transparency. The panel consists of 4 nonprofit's researchers, 5 accounting experts, 5 nonprofit's executives, and 4 nonprofit-related government officers. The issues discussed include the state of and the way to promote nonprofits' accountability and transparency in Taiwan, who and how should the nonprofits account for, the content of nonprofits' reports, and the establishment of accounting standards for nonprofits. The results show that nonprofits in Taiwan are lack of accountability and transparency, and the best way to promote their accountability and transparency is to force them disclose the financial and operating activities. The establishment of accounting standards for nonprofits is important for the reliability and comparability of nonprofits' external reports, and hence is important for the promotion of accountability and transparency. The results also include the information that should be and should not be disclosed in the external reports, the people nonprofits should report to, the inspection procedure of external reports, and the establishment of accounting standards, etc.