The National Society of Accountants for Cooperatives

The Cooperative Accountant

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Scholarship Recipient Announcement

NSAC Announces the 2026-27 Scholarship Recipients!

Knowledge Exchange 2026

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Become part of 1,800 professionals dedicated to cooperative tax, accounting, and finance.

Accounting, Tax, Finance and Business Education Uniquely Tailored to Cooperatives

As a professional in cooperative financial management and planning, you deserve resources and connections tailored specifically to your work. Through National Society of Accountants for Cooperatives (NSAC), you gain access to the only professional organization dedicated exclusively to your field.

When you join, you become part of a vibrant network of peers and industry experts in the cooperative sector, giving you opportunities to collaborate, exchange ideas, and expand your professional circle. You can strengthen your expertise through specialized education, including events, webinars, and seminars focused on cooperative tax, accounting, and finance.

NSAC membership also gives you access to valuable tools designed to support your growth and keep you informed. Resources like The Cooperative Accountant and CONNECT, NSAC’s exclusive member platform, help you stay current on industry trends while advancing your career.

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NSAC 2026 Knowledge Exchange
December 7 - 8, 2026

NSAC 2026 Knowledge Exchange

What is the Knowledge Exchange? Not a Conference. Not a Presentation. More than a Roundtable. Have you ever sat in a conference session wishing you could ask a follow-up question directly related to your cooperative? Wondered how other cooperatives are addressing the same challenge you’re facing? Or wished you could hear what industry experts would say about your situation? That’s exactly what the NSAC Knowledge Exchange is ...

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ASC 980 - Regulatory Accounting for Electric Cooperatives
September 1, 2026

ASC 980 - Regulatory Accounting for Electric Cooperatives

Electric cooperatives operate in a unique environment where board-approved rates are designed to recover costs and maintain long-term financial stability. This session examines how ASC 980, Regulated Operations, allows cooperatives to align accounting results with the realities of the ratemaking process. Through practical examples and real-world cooperative scenarios, participants will learn how to account for regulatory assets and liabilities, ...

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Navigating Patronage Allocation
September 2, 2026

Navigating Patronage Allocation

CPE: 1 Credit HourOpen to NSAC and NCFC MembersPlease join us for a webinar presented by NCFC exploring some of the more challenging issues surrounding patronage allocations. Our panel of farmer cooperative tax experts will discuss the mechanics of patronage; issues surrounding book/tax differences; qualified and nonqualified allocations; multiple allocation pools; investment income and gains on sales; and more.Learning Objectives:• Gain an ...

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Beyond the Buzzword: Turning Automation into Action
September 10, 2026

Beyond the Buzzword: Turning Automation into Action

Automation is no longer reserved for large organizations with dedicated innovation teams. Today's technology platforms make it easier than ever to streamline repetitive processes, reduce manual effort, and free employees to focus on higher-value work. Join Kathryn Schneider, Director at Forvis Mazars, for an overview of practical automation strategies that cooperatives can implement today. Following the overview, Kathryn will sit down with Ryan ...

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NSAC Announces 2026–2027 Scholarship Recipients

NSAC Announces 2026–2027 Scholarship Recipients

June 19, 2026

Investing in the next generation of leaders is one of the most meaningful ways NSAC supports the cooperative community. Through its annual Scholarship Program, the National Society of Accountants for Cooperatives is proud to help outstanding students pursue their educational goals while encouraging academic excellence, leadership, and lifelong learning. This year, NSAC received an impressive number of applications from exceptionally talented ...

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Honoring the Life and Legacy of Larry Romuald

Honoring the Life and Legacy of Larry Romuald

August 7, 2026

It is with great sadness that we share the passing of Larry Romuald, a devoted leader, mentor, and friend to NSAC and so many throughout the cooperative community. Larry dedicated 42 years of his career to serving agricultural cooperatives, but those who knew him will remember him for far more than his professional accomplishments. He was a trusted advisor, a thoughtful leader, and someone who generously shared his knowledge and experience with ...

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As Boomers Retire, Pressure Mounts to Expose Employee Stock Buyback Obligations

As Boomers Retire, Pressure Mounts to Expose Employee Stock Buyback Obligations

August 6, 2026

A retirement plan that runs on company stock can turn into a company’s next liquidity crisis — and U.S. accounting rule-setters are weighing whether businesses should be forced to spell out the size and timing of those buyback bills. The issue centers on employee stock ownership plans (ESOPs), a common way for private-company founders to sell their businesses to workers as they head for the exits. The pitch is easy to understand:

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The Case Where the Chicken Comes Before the Egg

The Case Where the Chicken Comes Before the Egg

July 30, 2026

George v. Commissioner, T.C. Memo. 2026‑10 (Feb. 3, 2026) is one of the most consequential cases in the agriculture industry in recent years with respect to the research and development (R&D) credit under IRC §41. The U.S. Tax Court made it clear that agricultural innovation does not need a lab coat to qualify for the R&D credit. Production based experimentation, whether in barns, fields, or poultry houses, can count when aimed at ...

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