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OCBOA Case Studies 25-26

 Various
 
8.0
Registration is Open
Member Price
$329.00 Regular Registration
Your Price
$439.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Wed, 09/03/2025 from 11:00 am to 6:30 pm
 Thu, 12/04/2025 from 11:00 am to 6:30 pm
 Thu, 02/05/2026 from 11:00 am to 6:30 pm
 Mon, 04/20/2026 from 11:00 am to 6:30 pm
Designed For:

Accounting and financial professionals.

Prerequisite:

None

Understanding the advantages and disadvantages of alternatives to Generally Accepted Accounting Principles (GAAP) financial statement presentations is vital to making proper client choices. For example, practitioners may seek to use the Other Comprehensive Basis of Accounting (OCBOA) financial statement presentations, as GAAP will increase complexity and the cost of compliance. Here, we'll explore compliance with the preparation, presentation, disclosure and reporting nuances of cash- and tax-basis financial statements. We'll also discuss the AICPA's Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs). This course meets the specific OCBOA requirements that CPAs must meet for the re-issuance of their license.

Delivery Method: Individual webcast
CPE Credit: Accounting
Program Level: Overview

Sponsors

For Technical Support: 
Please contact the CalCPA Help Desk at (866) 928-8915, [email protected] . Allow 1 business day for email responses

Objectives

  • 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

Speakers

Advanced Preparation

None

Vendor

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.