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Friday, June 12, 2026 Live Webcast

2026 - Tax Basis and other Special Purpose Frameworks (E2606162)

8:45 AM - 12:15 PM EDT

Registration: 8:30 AM EDT

webcast

Vendor Platform

4 CPE Credits in AA

OVERVIEW

GAAP has become too complex for many small and private entities. As an alternative, many entities have adopted special purpose frameworks (formerly call 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.

This course features a live instructor and has been specifically designed for the NJCPA.

DESIGNED FOR

CPAs in public and private practice

BENEFITS

  • Understand when there is a need for special purpose frameworks (SPFs)
  • Learn how to properly present and disclose such frameworks
  • Understand the relationship between SSARS responsibilities and the financial statement framework

HIGHLIGHTS

Emphasis is placed on the following frameworks:
  • Tax Basis
  • Cash and modified cash
  • Contractual
  • Regulatory
  • Financial Reporting Framework for Small and Medium sized Entities (FRF for SMEs)

COURSE LEVEL

Basic

PREREQUISITES

None

ADVANCE PREPARATION

None

INSTRUCTOR

Kenneth Heaslip

Kenneth A. Heaslip, CPA, CGMA, M.B.A.
(4.6)

Director

Cullari Carrico LLC

Read bio

PRICING

$199.00 - Member

$274.00 - Nonmember

Register Today


Note: Online pre-registration will close on June 12 at 8:30 AM.

ADDITIONAL OPTIONS

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COURSE DEVELOPER

Kenn Heaslip Seminars, LLC