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
Mike Brown Headshot

Instructor bio

Michael (“Mike”) Brown’s extensive experience confirms his presence as a leader in the accounting community—with a commitment for student success and a passion for teaching. For over 15 years, Mike has been a senior national instructor with Becker Professional Education. He has reached 167,000 individual students—just since February of 2019—in Becker’s CPA and CMA Review courses and countless more through his presentations at conferences, firms, universities and in the online community. Mike’s teaching is enhanced by his vast accounting experience in many industries, including manufacturing, financial, retail, real estate and service. In addition to the CPA Review, CMA Review and CPE courses he teaches at Becker, Mike is an adjunct professor in accounting at Franklin University. He also recently completed a term on the Beta Alpha Psi Board of Directors. Mike graduated from the University of Virginia with a Bachelor of Science in Commerce and a Master of Science in Accounting. He is a licensed CPA in the State of North Carolina, currently residing in Raleigh with his wife and two children.

National Registry of CPE Sponsors

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

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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