December 30, 2025


Live Webcast


NYSED 4

REPLAY - Understanding Non-GAAP Financial Statements (Special Purpose Frameworks) with Renee Rampulla Webcast

December 30, 2025
Live Webcast
NYSED 4
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    Instructor

    Renee
    Rampulla

    View Bio

Learning Objectives

  • Upon completion of this course, you will be able to:
  • Recognize the different types of special purpose frameworks (SPF).
  • Identify the key differences between GAAP and SPF financial statements.
  • Recall frequently identified peer review matters involving SPFs as described in the most recent AICPA’s Peer Review Oversight Report.
  • Recognize the impact SPFs have on engagements performed in accordance with the AICPA’s auditing and SSARSs standards.
  • Recall the unique SPF reporting and disclosure requirements and avoid common errors.

Major Topics

Learn about the unique reporting and disclosure requirements for financial statements prepared in accordance with non-GAAP frameworks (special purpose frameworks or OCBOA).

CPE Credits Available

NYSED 4
4
Accounting (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting (NYSED)

Prerequisites

None

Advanced Preparation

None

Intended Audience

This course is designed to assist external and internal accountants, accountants in industry, educators, and those learners who want or need to understand financial statements prepared in accordance with non-GAAP frameworks (special purpose framework or OCBOA).

Provider

Foundation for Accounting Education

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