February 16, 2024


2 Total CPE Credits


Webinar (CA): Nonprofit A&A Series Part 2: Revenue Recognition 2023

  • Instructor

    B. Renee Ordeneaux

Learning Objectives

• Recognize financial statement presentation requirements for nonprofits
• Learn about unique rules related to nonprofit organizations regarding revenue, investments, endowments and split-interest arrangements
• Learn about different presentation options for the key statements, board-designated reserves, restrictions on net assets, and liquidity disclosures
• Identify areas in which disclosure may not be adequate, particularly given the new audit standard on disclosure
• Learn about some unique reporting or disclosure options, particularly around non-operating activities

Major Topics

• Overview of required financial statements
• Unique considerations in the nonprofit environment
• Presentation options for reserves, restrictions, functional expenses and liquidity.
• Common pitfalls and little-known alternatives

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate


Familiarity with accounting requirements for nonprofits and generally accepted auditing standards

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, auditors, accountants and financial professionals in nonprofit organizations


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 89 89
  • COCPA Non-Member

    $ 119 119
    Your Price

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