2026 - Tax Basis and Other Special Purpose Frameworks
Online
4.00 Credits
Member Price $160.00
Price will increase by $20 after 6/5
Non-Member Price $225.00
Price will increase by $20 after 6/5
Overview
GAAP has become too complex for many small and private entities. As an alternative, many entities have adopted special purpose frameworks (formerly called OCBOA). This program guides entities through the acceptable methods of non-GAAP financial statements, the advantages and disadvantages of each, and presentation of the statements and disclosures.
Objectives
- To understand when there is a need for special purpose frameworks (SPFs)
- To learn how to properly present and disclose such frameworks
- For outside CPAs in public practice, to understand the relationship between SSARS responsibilities and the financial statement framework
Highlights
- Tax basis
- Cash and modified cash
- Contractual
- Regulatory
- Financial Reporting Framework for Small and Medium sized Entities (FRF for SMEs)
Designed For
CPAs in public and private practice
Preparation
None
Notice
To access this program, log into your CTCPA account at https://www.ctcpas.org/my-cpe/upcoming and click on the orange "Launch Event" button.
Leader(s):
Leader Bios
Kenneth Heaslip, Managing Member, Kenn Heaslip Seminars, LLC
Kenn is a top-rated instructor who has been leading dynamic, interactive and informative accounting programs for over 20 years.
He has extensive experience teaching all levels of accounting, auditing, ethics, fraud, SSARS, and other practice-related subjects, and has presented to groups at all levels, from students to seasoned professionals.
Kenn’s presentations focus on practical applications and include discussions among participants, examples, and case studies.
He consistently receives high ratings and evaluations in his presentations.
Non-Member Price $225.00
Member Price $160.00