January 12, 2023


Webinar


8 Total CPE Credits

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ACPEN Signature: 2022 Special Purpose Frameworks: The Artist Formerly Known as "OCBOA"

Learning Objectives

  • Understand the different types of special purpose frameworks.
  • Learn how to decide when to use a special purpose framework.  
  • Understand the primary issues when preparing special purpose framework financial statements.
  • Understand SSARS engagement and audit engagement considerations that are specific to special purpose frameworks and different from GAAP.

 

Major Topics

  • Cash Basis 
  • Tax Basis
  • Regulatory Basis, Contractual Basis, and the AICPA’s Financial Reporting Framework for Small and Medium-Sized Entities

CPE Credits Available

8
Total CPE
8
Accounting & Auditing

Things to Know About This Course

Course Level

  • Update

Prerequisites

None

Advanced Preparation

None

Intended Audience

CPAs in Public Practice and Industry

Provider

ACPEN

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