Non-GAAP Financial Statement Options: Cash, Modified Cash, and Tax Basis - Virtual Experience

Register Now
  • Location
    • Your Computer
      Your Space
      ISCPA / WASCPA Webinar, ID 00000
  • Credits
    • 4.00
  • Credit Type(s)
    • Accounting (4.00)
  • Prerequisites
    • None

  • Vendor
    • Surgent
  • Level
    • Basic
  • Fields of Study
    • Accounting
  • Message
    • Virtual Experience


For many businesses, preparing financial statements using a special purpose framework may provide an alternative to the complexity of U.S. GAAP. This course will provide you with an overview and hands-on application on preparing financial statements using common special purpose frameworks such as tax basis and cash or modified cash basis financial statements. You will learn the unique measurement and disclosure requirements of various Special Purpose Framework (SPF) options using example financial statements and illustrative disclosures. The course also includes common practice issues encountered when preparing SPF financial statements, including disclosure and reporting requirements. We will also review recent updates to both audit and SSARS standards that impact engagements performed on SPF financial statements.

Designed For

Practitioners and staff involved with the preparation of cash and tax basis financial statements


Review the limited authoritative and non-authoritative literature covering special purpose frameworks, Learn how to prepare SPF financial statements using the cash, modified cash, and tax basis of accounting, Be aware of SPF accounting and presentation issues, Review the disclosure requirements for SPF financial statements


An introduction to special purpose frameworks, Authoritative and non-authoritative guidance used to prepare SPF financial statements, Common issues in preparing SPF financial statements, Cash basis and modified cash basis financial statements, Income tax basis financial statements, The AICPA's new special purpose framework - FRF for SMEsTM

Advanced Prep

  • Manual will be available to download in the meeting room
  • Test your computer/device for compatibility with virtual meeting space well in advance of your webinar
  • Register Now

    Registration is closed. Please contact ISCPA at 208-344-6261 or email if you have any questions.


    Hunter Cook

    Hunter Cook is a retired Dixon Hughes Goodman LLP partner. For his last three years at DHG, he was part of the firm's Professional Standards Group and a member of the AICPA's Auditing Standards Board. Prior to joining DHG, Hunter taught accounting and auditing at Wake Forest University for one year. Following his graduation from Newberry College with a Bachelor of Science in accounting, he worked as an auditor with Ernst & Young in various capacities, including partner. Hunter is a past chair of NCACPA and past President of the NC State Board of CPA Examiners. He is currently a member of the Oversight Task Force of the AICPA's Peer Review Board, NASBA's Peer Review Compliance Committee, and the AACSB Accounting Accreditation Policy Committee. Hunter leads CPE programs covering professional ethics in North Carolina and courses covering technical material across the country. Hunter is a CPA in North Carolina and South Carolina.

    ← Back to List