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OCBOA Case Studies Webinar

CPE

When
July 17
11:30 a.m. - 7:30 p.m.

CPE Credits
8-A&A

Details

 Pricing

PICPA Member: $245 | Nonmember: $345


 More Information

Course No.
4193519B
Level
Overview
Prerequisites
None.

Description

  • Recognize professional standards applicable for OCBOA presentations.
  • Determine differences in disclosure and financial statement presentations for OCBOA and GAAP.
  • Identify compilation, review and audit reporting requirements.
  • Recognize AICPA Financial Reporting Framework for Small- and Medium-Sized Entities.

Highlights

This course will explore compliance with the preparation, presentation, disclosure and reporting nuances of cash- and tax-basis financial statements. The AICPA FRF for SMEs will also be discussed.

Practitioners may want to use the Other Comprehensive Basis of Accounting (OCBOA) financial statement presentations as Generally Accepted Accounting Principles (GAAP) increases in complexity and cost of compliance. Understanding the advantages and disadvantages of alternatives to GAAP financial statement presentations is key to proper choices for clients.

This course will explore compliance with the preparation, presentation, disclosure and reporting nuances of cash- and tax-basis financial statements. The AICPA's Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs) will be discussed. This course meets the specific OCBOA requirements that CPAs are required to meet for reissuance of their license.

 

Materials are provided as an ebook for this course.



Speaker(s)

Suzan Dennis, CPA, MSA, is the managing partner at Dennis & Dennis, LLP, teaches classes on forensic accounting and cost accounting at UCSD. She is an advisor on the Accounting Certificate Program.  Ms. Dennis has also taught basic to advanced accounting courses at the National University and San Diego State University.    


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