WHY ATTEND THIS COURSE?
With the complexities and cost of U.S. GAAP financials, many practitioners have encouraged clients to use tax basis and other special purpose frameworks financial statements (previously OCBOA). This program will address special purpose frameworks reporting and disclosure requirements, including the AICPA interpretation and practice aid on special purpose frameworks. The tax aspects of this course have been updated to reflect the impacts of the new Tax Cuts and Jobs Act.
Practitioners in public practice and CPAs in industry who are responsible for the preparation of non-public, non-U.S. GAAP financial statements.
Participants will be able to:
COURSE ACRONYM: SPF4
PRESENTATION METHOD: Group-live
LEVEL OF KNOWLEDGE: Basic
ADVANCE PREPARATION: None
FIELD OF STUDY: Accounting
RECOMMENDED CPE CREDIT: 4 hours
NOTE: This course is available as an 8-hour and 4-hour program:
• Special Purpose Frameworks (SPF)
• Tax Basis and Other Special Purpose Frameworks Presentations (SPF4)
SmartPros®, A Kaplan Company and Loscalzo Institute, A Kaplan Company are registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.