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Live Webcast Replay

The Essential Guide to Understanding Non-GAAP Financial Statements with Renee Rampulla


Total Credits: 4 including 4 Accounting - Technical

Average Rating:
Not yet rated
Categories:
ACPEN Industry Institute |  Accounting and Auditing
Speaker:
Renee Rampulla, CPA CGMA
Course Levels:
Basic
Duration:
4 Hours
Product Type:
Live Webcast Replay
License:
Expires 30 day(s) after program date.

Dates


Description

Many entities prepare their financial statements using non-GAAP frameworks, such as tax and cash basis. Participants who attend this course will learn the unique reporting and disclosure requirements when preparing non-GAAP financial statements commonly referred to as special purpose frameworks (SPFs) or other comprehensive basis of accounting (OCBOA) financial statements. 

Basic Course Information

Learning Objectives
  • Recognize the various types of special purpose frameworks
  • Identify the key differences between GAAP and SPF financial statements
  • Recall unique SPF reporting and disclosure requirements and avoid common errors
  • Recognize the impact SPFs have on each engagement performed in accordance with American Institute of Certified Public Accountants'(AICPA) standards
  • Identify peer review matters involving SPFs as described in the most recent AICPA's Peer Review Oversight Report

Major Subjects
  • OCBOA financial statements
  • Cash and Modified Cash Basis
  • Tax Basis
  • Unique Reporting and Disclosure Requirements
  • Frequent Peer Review Matters

Course Materials

Speaker

Renee Rampulla, CPA CGMA Related Seminars and Products

Rampulla Advisory Services, LLC


Renee Rampulla CPA CGMA is the managing member and founder of Rampulla Advisory Services, LLC, with over 30 years of experience in accounting, auditing, and professional ethics. She is a national standard-setter. Renee served on the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board from 2022 & 2025 and in May of 2025 she was appointed to serve on the AICPA's Professional Ethics Executive Committee (PEEC).
Renee is a frequently requested and nationally recognized speaker and thought leader. She is a five-time recipient of the AICPA's Outstanding Instructor Award; a recipient of the New Jersey Society of CPAs "Women of Note" received the Samuel A. Dyckman, Excellence in Education Award & and the 2024 recipient of "Surgent's Outstanding Discussion Leader". Renee has taught over 1,200 continuing professional education (CPE) courses.
She is the author of several accounting and auditing publications and continuing professional education courses for the AICPA, various State Societies, numerous accounting firms, and organizations. Renee writes and gives lectures on technical accounting, auditing, and professional ethical issues. She has experience in the auditing of public and privately held entities ranging from the manufacturing and service sectors to financial services. 
Renee was a partner in a regional accounting firm in the northeast in charge of the firm's accounting and auditing practice and their quality control group. By devoting several years of her career to both regional and Big Four accounting firms Renee accumulated a wealth of technical and practical knowledge. In addition, while working for the AICPA, she performed professional ethics investigations; collaborated closely with senior technical committees; presented technical guidance before standard setters; and authored and updated several AICPA publications. 
In addition to her national standard setting roles serving on both the ASB and PEEC, Renee is a past member of the AICPA council and the AICPA's Ethics Enforcement Committee. She is a past Vice President of Professional Issues for the New York State Society of CPAs (NYCPA), a past member of the NYCPA Executive Committee and former NYCPA Director at Large board member. Renee has chaired the NYCPA's Professional Ethics and Nominating Committees and is the Past President of the NYCPA's Staten Island Chapter. She has served in several other leadership positions for the NYCPA. Renee has also served in leadership roles with the New Jersey Society of CPA (NJCPA) such as Chair and Vice-chair of the NJCPA Accounting and Auditing Standards Interest Group; Co-Chair of the NJCPA Accounting Standards and IFRS sub-committees and a past member of the NJCPA Audit and Professional Conduct committees. 
For several years Renee was an adjunct lecturer at Hunter College, a City University of New York City, teaching various undergraduate accounting, auditing, and research courses.
 


Dates

Tue, Apr 14, 2026 - 9:00 AM to 1:00 PM CDT
Thu, Apr 23, 2026 - 1:00 PM to 5:00 PM CDT
Tue, May 12, 2026 - 9:00 AM to 1:00 PM CDT
Thu, May 28, 2026 - 1:00 PM to 5:00 PM CDT
Tue, Jun 09, 2026 - 9:00 AM to 1:00 PM CDT
Thu, Jun 25, 2026 - 1:00 PM to 5:00 PM CDT
Tue, Jul 14, 2026 - 9:00 AM to 1:00 PM CDT
Thu, Jul 23, 2026 - 1:00 PM to 5:00 PM CDT
Tue, Aug 11, 2026 - 9:00 AM to 1:00 PM CDT
Thu, Aug 27, 2026 - 1:00 PM to 5:00 PM CDT
Tue, Sep 08, 2026 - 9:00 AM to 1:00 PM CDT
Thu, Sep 24, 2026 - 1:00 PM to 5:00 PM CDT
Tue, Oct 13, 2026 - 9:00 AM to 1:00 PM CDT
Thu, Oct 22, 2026 - 1:00 PM to 5:00 PM CDT
Tue, Nov 10, 2026 - 9:00 AM to 1:00 PM CST
Wed, Nov 25, 2026 - 1:00 PM to 5:00 PM CST
Tue, Dec 08, 2026 - 9:00 AM to 1:00 PM CST
Wed, Dec 23, 2026 - 1:00 PM to 5:00 PM CST
Tue, Jan 12, 2027 - 9:00 AM to 1:00 PM CST
Thu, Jan 28, 2027 - 1:00 PM to 5:00 PM CST
Tue, Feb 09, 2027 - 9:00 AM to 1:00 PM CST
Thu, Feb 25, 2027 - 1:00 PM to 5:00 PM CST
Tue, Mar 09, 2027 - 9:00 AM to 1:00 PM CST
Thu, Mar 25, 2027 - 1:00 PM to 5:00 PM CDT
Tue, Apr 13, 2027 - 9:00 AM to 1:00 PM CDT
Thu, Apr 22, 2027 - 1:00 PM to 5:00 PM CDT
Tue, May 11, 2027 - 9:00 AM to 1:00 PM CDT
Thu, May 27, 2027 - 1:00 PM to 5:00 PM CDT
Tue, Jun 08, 2027 - 9:00 AM to 1:00 PM CDT
Thu, Jun 24, 2027 - 1:00 PM to 5:00 PM CDT

Additional Info

Basic Course Information

Prerequisites Basic financial statement experience
Advanced Preparation None
Designed For External and internal auditors, practitioners, accountants in industry, educators, and those learners who want or need to understand financial statements prepared using a special purpose framework
Original Recording Date 2/1/2026
Course Developer Rampulla Advisory Services, LLC
Date Added to Catalog 01/2026
Yellow Book No

Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199). 


Official Registry Statement

Business Professionals' Network, Inc. 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


Instructional Delivery Method

Group Internet Based


Course Registration Requirements

Online Registration


Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 


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