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Course Description

Tired of the increasing complexity of GAAP? You are not alone! At an ever increasing rate, practitioners are moving their clients from traditional GAAP financial statements to Other Comprehensive Basis of Accounting (OCBOA). This course will provide you with the necessary background for you to gain the comfort needed to be in compliance with all applicable guidance related to the preparation and presentation nuances of OCBOA financial statements.


Tom Noce, CPA

Thomas Noce, CPA, CFE, has over 37 years of experience in the field of public accounting, including eight years as a partner in a midsized firm. He began his independent practice in 2003. His specific areas of experience include accounting and financial reporting, auditing, litigation support, fraud prevention and detection, business and personal financial planning, individual Indian taxation, and personal and business taxation. Thomas has been a teacher and lecturer at many events, including most recently the AICPA’s National Advanced Accounting & Auditing Technical Symposium in 2013. He has multiple publications and is a co-developer of the Risk Assessment Toolkit.

Course Specifics

Feb 26, 2020

Compliance Information

Qualifies for CA Fraud: No

Learning Objectives

Upon successful completion of this course, participants will be able to:

  • Understand the preparation, presentation, and disclosure requirements of OCBOA presentations
  • Identify the characteristics of the cash, modified cash, income tax basis, financial reporting framework for small- and medium-sized entities (FRF for SMEs™)
  • Cite the differences between GAAP and the various OCBOA presentations

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