The study aims to review the compliance of the financial report of the LAZ to the Standards of financial accounting. The standards of financial accounting is PSAK 109 which regulates of the zakat accounting. LAZ is non-profit institutions engaged the collection of zakat funds and infaq/alms. The research is a study exploratory approach a qualitative and descriptive. The population used in this study as the object of research is 4 LAZ in Yogyakarta Special Region, while the subject in this study is expert syari’ah and the LAZ (The accounting, manager or interested party in financial report of zakat). The data collection was done by using interviews with subjects. The results showed that LAZ in carrying out its operations based on the principle of syari’ah, so all LAZ in this study refers to PSAK 109. But, not all LAZ in this study are fully using PSAK 109. IZI and DPUDT are in compliance with PSAK 109 while Dompet Duafa and Lazismu still in the process towards PSAK 109.