CTBA
OCBOA: A GUIDE TO CASH AND TAX BASIS ACCOUNTING

CPAs who prepare and report on financial statements for their small business clients need to be aware of the non-GAAP reporting alternatives that are available. This course provides a guide to OCBOA reporting, suggesting the circumstances in which it is appropriate.

MAJOR TOPICS:

• OCBOA and standards overload: the dilemma for small practitioners
• Fundamental guidance: SAS No. 62
• Cash, modified cash, and tax basis reporting compared
• Display issues: where to find answers
• Reporting under OCBOA
• Disclosure – a critical problem
• Using the guidance of Interpretation No. 14

DESIGNED FOR: Accountants in public practice who provide reporting services to their closely held clients. Those who use, or are considering using, the OCBOA option will benefit from this practical, straightforward overview of the practice issues involved

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Surgent McCoy CPE, LLC
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