January 22, 2024


4 Total CPE Credits


Webinar (CA): Small-Business Financial Statements 2023

  • Instructor

    Richard Ferdinand

  • Instructor

    Kenneth Garrett

Learning Objectives

• Identify the special purpose and GAAP frameworks
• Determine primary differences between the frameworks
• Recognize situations in which the use of each framework might be useful
• Identify the risks to a company and its independent accountants associated with each framework
• Recognize ways that framework selection impacts financial statements, including disclosures, and impacts compilations and reviews

Major Topics

• Special purpose frameworks vs. GAAP
• AICPA's Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs)
• Cash and tax bases of accounting
• Other Comprehensive Basis Of Accounting (OCBOA)
• Revenue recognition
• Accounting methods
• Financial statements
• Disclosures

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Overview



Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

CPAs, accountants, tax practitioners and other financial professionals looking to expand and update their understanding and knowledge.


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 159 159
  • COCPA Non-Member

    $ 209 209
    Your Price

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