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Wednesday, June 10, 2026 Live Webcast

Applying the New Expected Credit Loss Model (X4-6970838)

11:00 AM - 12:46 PM EDT
webcast

Vendor Platform

2 CPE Credits in AA

OVERVIEW

All entities are subject to the new expected credit loss model established by recent GAAP. This course will provide highlights of the latest requirements for measurement, presentation, and disclosure.

DESIGNED FOR

All accounting/auditing professionals

BENEFITS

  • Recognize the impact of recently issued accounting standards on not-for-profit organizations
  • Identify key elements and objectives of the International Non-Profit Accounting Standard (INPAS)
  • Recall the impact of recent AICPA standards and proposals on audit and attestation engagements affecting not-for-profits
  • Identify key quality management requirements related to monitoring and remediation
  • Recognize changes affecting Single Audits resulting from the 2024 Uniform Guidance and related guidance
  • Recall key regulatory and implementation updates relevant to Single Audits for not-for-profit organizations

HIGHLIGHTS

  • Accounting Standards Updates (ASUs) affecting not-for-profit organizations
  • Introduction to and comparison of the International Non-Profit Accounting Standard (INPAS)
  • U.S. GAAP considerations for NFP financial reporting
  • AICPA auditing and attestation updates
  • Quality management: monitoring and remediation responsibilities
  • Updates to SSAEs, SSARSs, and group audits
     

 

COURSE LEVEL

Basic

PREREQUISITES

Prior experience with nonprofit accounting and auditing

ADVANCE PREPARATION

None

INSTRUCTOR

Jennifer Louis

Jennifer F. Louis, CPA

President

Emergent Solutions Group

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PRICING

$79.00 - Member

$109.00 - Nonmember

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Note: Online pre-registration will close on June 10 at 10:30 AM.

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