Events Search
  Summary & Check Out (0)
Friday, October 17, 2025 Live Webcast

Understanding Non-GAAP Financial Statements (Special Purpose Frameworks) with Renee Rampulla (E2510062)

8:30 AM - 12:00 PM EDT

Registration: 8:00 AM EDT

webcast

ON24

4 CPE Credits in AA

OVERVIEW

Many entities prepare their financial statements using non-GAAP frameworks, such as tax and cash basis. Participants who attend this course will learn the unique reporting and disclosure requirements when preparing non-GAAP (special purpose frameworks or Other Comprehensive Basis of Accounting – OCBOA) financial statements.

DESIGNED FOR

This course is designed to assist external and internal accountants, accountants in industry, educators, and those learners who want or need to understand financial statements prepared in accordance with non-GAAP frameworks (special purpose framework or OCBOA).

BENEFITS

  • Recognize the different types of special purpose frameworks (SPF).
  • Identify the key differences between GAAP and SPF financial statements.
  • Recall frequently identified peer review matters involving SPFs as described in the most recent AICPA’s Peer Review Oversight Report.
  • Recognize the impact SPFs have on engagements performed in accordance with the AICPA’s auditing and SSARSs standards.
  • Recall the unique SPF reporting and disclosure requirements and avoid common errors.

HIGHLIGHTS

  • Learn about the unique reporting and disclosure requirements for financial statements prepared in accordance with non-GAAP frameworks (special purpose frameworks or OCBOA).

COURSE LEVEL

Basic

PREREQUISITES

None

ADVANCE PREPARATION

None

INSTRUCTOR

Renee Rampulla

Renee Rampulla, CPA, CGMA

Renee is the CEO and managing member of Rampulla Advisory Services. She has more than 30 years of professional experience as well as writes and lectures on technical accounting and auditing issues for continuing professional education (CPE) classes. Her experience in the auditing of public and privately held entities ranges from manufacturing and service sectors to financial services. She previously was a partner in a regional accounting firm in the northeast in charge of the firm’s accounting and auditing practice and quality control group. While working for the American Institute of Certified Public Accountants (AICPA), she performed professional ethics investigations; collaborated closely with senior technical committees; presented technical guidance before standard setters; and authored and updated several AICPA publications. She is a five-time recipient of the AICPA’s Outstanding Instructor Award and a recipient of the 2016 New Jersey Society of CPAs “Women of Note." Renee is a national standard setter, who currently serves as a member of the AICPA’s Auditing Standards Board (ASB). She also has served as vice president of Professional Issues for the New York State Society of CPAs (NYSSCPA), is a past member of the NYSSCPA Executive Committee and former NYSSCPA Director at Large board member. Renee also served as the chair of the NYSSCPA’s Professional Ethics Committee from 2015 – 2017, and in 2018 was the president of the NYSSCPA’s Staten Island Chapter. She was previously an adjunct lecturer at Hunter College.

PRICING

$199.00 - Member

$274.00 - Nonmember

Register Today


Note: Online pre-registration will close on October 17 at 8:30 AM.

ADDITIONAL OPTIONS

Remind me to register

Print a registration form

COURSE DEVELOPER

Renee Rampulla, CPA, CGMA