Latest News

Greetings to all NSAC members from the President!
It is hard to believe that the harvest season is here for many of our members! It does not seem that long ago that we were all talking about the wet/dry, hot/cold weather than seemed to stay around...
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COSO Releases Updated Enterprise Risk Management Framework
The Committee of Sponsoring Organizations of the Treadway Commission released a long-awaited update Wednesday to its ERM Framework: Enterprise Risk Management–Integrating with Strategy and...
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3 Steps To Protecting Your Business From Workplace Fraud
Every few months, a major fraud investigation hits the news. According to a new report titled Keeping Business Clean: A CGMA Guide to Countering Fraud & Corruption by the Association of...
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Companies shouldn't rush to adopt new hedge accounting standard
The Financial Accounting Standards Board released its long-awaited hedge accounting standard this week, but companies may want to be careful about adopting it early, or else they could miss out on...
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Embezzlement by Employees
In the cult film "Office Space", workers at a technology company seek revenge for boring jobs and bad treatment by ripping off their employer via software that skims fractions of pennies with each...
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The Cooperative Accountant (TCA)

The Cooperative Accountant (TCA)NSAC publishes a technical journal, The Cooperative Accountant (TCA), exclusively for its membership on a quarterly basis. Each issue includes articles covering many cooperative related issues. Topics include accounting & auditing issues, finance and banking, cooperative management and operations, legal and regulatory issues and taxation. Sections addressing the specific needs of individual groups of members include: Small Cooperative Business Forum, ACCTFAX, Utility Cooperative Forum and TAXFAX. This journal has become widely recognized as the industry standard in technical publications.

NSAC recognizes an ongoing need to explore the cooperative's unique accounting practices and financial structure and devises programs to share this information with its membership. Contributions for articles are always accepted. To find out how you can submit an article for publication, contact the National Office.

Back issues and articles are available only to members through the National Office. Articles may be purchased through the National Office. Please indicate the author, title and issue when ordering. The price per journal for any article is $25.00.

If you are interested in looking at the TCA Index from 1985 to the present, click here. (PDF Format)