Liquidity & Uncertainty Disclosures for Nonprofits
Total Credits: 2 including 2 Accounting - Technical
- Average Rating:
- Not yet rated
- Categories:
- ACPEN Industry Institute | Accounting and Auditing | Yellow Book
- Faculty:
- Jennifer Louis, CPA
- Course Levels:
- Basic
- Duration:
- 2 Hours
- License:
- Product Setting: Expires 30 day(s) after program date.
Description
The current environment could be having an enormous impact on accounting and financial reporting for all entities, including nonprofits. This course will provide insights into the most critical disclosures related to liquidity, accounting uncertainty, and going concern for nonprofits.
Basic Course Information
Learning Objectives- Describe the importance of liquidity and other uncertainty disclosures in the fair presentation of financial statements
- Explain proper evaluation of the need for transparent disclosures about uncertainty, including liquidity and going concern uncertainty
Major Subjects
- Required disclosure related to liquidity and other significant uncertainties for fair presentation of financial statements
- Evaluating the need for going concern and other uncertainty disclosures in the current environment
Course Materials
IMPORTANT_CPE Credit Instructions_Read Before Webcast_2025 Update (434.2 KB) | Available after Purchase |
Liquidity & Uncertainty Disclosures for Nonprofits Handout (1 MB) | Available after Purchase |
Glossary (23.1 KB) | Available after Purchase |
Faculty

Jennifer Louis, CPA Related Seminars and Products
President
EMERGENT SOLUTIONS GROUP
Jennifer has over 25 years 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, which is dedicated to meeting organization’s professional training needs on a project or part-time basis. Jennifer serves a wide variety of clients, including public accounting firms, state CPA societies, private industry corporations, and public sector agencies.Previously Jennifer served as the Director of Audit Product Development at Surgent Professional Education for three years. Prior to that, Jennifer was Executive Vice President/Director of Training Services at AuditWatch, Inc., a highly respected training and audit process consulting firm later acquired by Thomson Reuters. Over her six years at AuditWatch, Jennifer served many roles. She began her career at AuditWatch as Vice President of Product Development. Jennifer also served as an instructor and consultant for the firm’s Audit Productivity Improvement Program (a comprehensive program enabling accounting firms to enhance audit quality and improve audit efficiency), as well as various other training courses. Later, Jennifer was primarily responsible for working with clients to design high-caliber, customized training programs. She led the Training Services Division, which includes AuditWatch University (“core-level” staff training for new hires to managers) and related offerings. She also co-authored the Guide to Value-Added Auditing (Thomson/Practitioners Publishing Company, Fort Worth, TX, July 2001).
Before joining AuditWatch, Jennifer was the Financial/Operational Audit Manager at AARP. While at AARP she served as one of their specially trained facilitators available as a resource throughout the organization for designing and leading strategic meetings and trainings.
Jennifer was also an Audit Manager at Deloitte, in Washington, DC. During her five years with Deloitte, she was a frequent local and national instructor. Jennifer also served as an instructor for the firm’s national “Train the Trainers” program.
Jennifer graduated summa cum laude from Marymount University with a BBA-Accounting. She is currently a member of the American Institute of Certified Public Accountants (AICPA) and is licensed to practice accounting in the Commonwealth of Virginia and North Carolina.Contact Jennifer via email at jlouis@emergentgroup.net, or via LinkedIn
Dates
Tue, May 06, 2025 - 09:00am to 10:47am PDT
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Fri, May 16, 2025 - 11:00am to 12:47pm PDT
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Thu, Jun 05, 2025 - 04:00pm to 05:47pm PDT
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Sat, Jun 21, 2025 - 07:00am to 08:47am PDT
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Thu, Jun 26, 2025 - 09:00am to 10:47am PDT
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Mon, Jul 14, 2025 - 11:00am to 12:47pm PDT
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Thu, Jul 31, 2025 - 01:00pm to 02:47pm PDT
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Fri, Aug 01, 2025 - 07:00am to 08:47am PDT
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Sat, Aug 16, 2025 - 09:00am to 10:47am PDT
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Thu, Sep 11, 2025 - 11:00am to 12:47pm PDT
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Thu, Sep 25, 2025 - 04:00pm to 05:47pm PDT
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Wed, Oct 01, 2025 - 07:00am to 08:47am PDT
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Thu, Oct 16, 2025 - 09:00am to 10:47am PDT
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Thu, Nov 13, 2025 - 11:00am to 12:47pm PST
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Sat, Nov 29, 2025 - 01:00pm to 02:47pm PST
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Tue, Dec 02, 2025 - 07:00am to 08:47am PST
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Sat, Dec 13, 2025 - 09:00am to 10:47am PST
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Mon, Dec 22, 2025 - 11:00am to 12:47pm PST
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Fri, Jan 09, 2026 - 01:00pm to 02:47pm PST
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Thu, Jan 22, 2026 - 04:00pm to 05:47pm PST
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Tue, Feb 17, 2026 - 09:00am to 10:47am PST
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Fri, Feb 27, 2026 - 11:00am to 12:47pm PST
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Sat, Mar 07, 2026 - 01:00pm to 02:47pm PST
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Tue, Mar 17, 2026 - 07:00am to 08:47am PDT
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Fri, Apr 17, 2026 - 09:00am to 10:47am PDT
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Thu, Apr 30, 2026 - 11:00am to 12:47pm PDT
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Tue, May 05, 2026 - 04:00pm to 05:47pm PDT
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Sat, May 30, 2026 - 07:00am to 08:47am PDT
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Mon, Jun 01, 2026 - 09:00am to 10:47am PDT
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Thu, Jun 11, 2026 - 11:00am to 12:47pm PDT
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Thu, Jun 18, 2026 - 01:00pm to 02:47pm PDT
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Additional Info
Basic Course Information
Prerequisites NoneAdvanced Preparation None
Designed For Anyone responsible for preparing or attesting upon nonprofit financial statements
Original Recording Date 04/2025
Course Developer EMERGENT SOLUTIONS GROUP
Date Added to Catalog 03/2025
Yellow Book Yes
Additional Information
Complaint Resolution PolicyPlease 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.