Other Comprehensive Basis of Accounting (OCBOA)
Learning objectives

After completing this course, the learner should be able to:

  • Discuss the most significant differences between the most common  special purpose frameworks (e.g., modified cash‐basis, income  tax‐basis) and U.S. GAAP.
  • Discuss important considerations when deciding on a basis of  accounting under which to prepare financial statements. 
  • Explain how audit and other attest reports should be modified when  engaged to issue a report on financial statements prepared using a  comprehensive basis of accounting other than GAAP.
jennifer louis bio pic

Instructor bio

Jennifer F. Louis, CPA, has over 25 years of experience in designing and instructing high quality training programs in a wide variety of technical and “soft skills” topics needed for professional and organization success. In 2003, she founded Emergent Solutions Group, LLC, where she focuses her energy on designing and delivering practical and engaging accounting and auditing training. She was most recently Director of Audit Product Development at Surgent Professional Education, and prior to that served as Executive Vice President/Director of Training Services at AuditWatch, Inc. Jennifer started her career in Audit for Deloitte & Touche LLP. Jennifer graduated summa cum laude from Marymount University with a B.B.A.-Accounting.

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Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823

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