NSAC Members may register for CLNs without charge while non-members may participate for a nominal fee.
Individuals or groups are able to participate in these online courses from the convenience of their own space using their own device and immediately put what they’ve learned to work for their organization.
Review the following list of upcoming CLNs and register today!
OBBBA Deep Dive: Bonus Depreciation, Qualified Property, and Strategic Planning
Date: Wednesday, July 22, 2026Time: 01:00 PM EST / 12:00 PM CST / 11:00 AM MST / 10:00 AM PST
Presenter(s): David Antoni, CPA, Tax Managing Director, Baker Tilly US, Nicholas Falk, CPA, Senior Manager, RSM US, LLP
Moderator(s): Wayne Sine, CPA, MBA, Education Director, National Society of Accountants for Cooperatives
Learning Objectives:
• Interpret the latest OBBBA guidance and its practical applications for cooperative tax planning.
• Apply rules for Qualified Deduction Property, including qualified production property, bonus depreciation, construction timelines, effective dates, and carve-outs.
• Evaluate bonus depreciation and other election provisions to optimize tax outcomes and ensure compliance for cooperatives.
Field of Study: Taxes
Program Level: Basic
CPE Credit: 1.5 Credit Hour
Prerequisite(s): No advanced preparation or prerequisites are required for this course.
More Information Online Registration
Managing Work Orders for Electric Cooperatives
Date: Tuesday, July 28, 2026Time: 02:00 PM EST / 01:00 PM CST / 12:00 PM MST / 11:00 AM PST
Presenter(s): Kacey Gast, CPA, Audit Partner, Bolinger, Segars, Gilbert & Moss, LLP
Moderator(s): Wayne Sine, CPA, MBA, Education Director, National Society of Accountants for Cooperatives
Learning Objectives:
• Overview of the work order accounting process
• Provide proper accounting treatment and classification of assets
• Importance of the correlation between materials, unitization, and standard costs
Field of Study: Accounting
Program Level: Basic
CPE Credit: 1.5 Credit Hour
Prerequisite(s): No advanced preparation or prerequisites are required for this course.
More Information Online Registration
Accounting 101 for Electric Cooperatives - Part 1: The Balance Sheet
Date: Wednesday, August 5, 2026Time: 02:00 PM EST / 01:00 PM CST / 12:00 PM MST / 11:00 AM PST
Presenter(s): Josh Link, CPA, Audit Manager, Bolinger, Segars, Gilbert & Moss, LLP
Moderator(s): Wayne Sine, CPA, MBA, Education Director, National Society of Accountants for Cooperatives
Learning Objectives:
• Gain an understanding of the history in Electric Cooperatives and how accounting is structured
• Enhance knowledge of general ledger accounts in Electric Cooperatives
• Ascertain best practices and lessons learned
Field of Study: Accounting
Program Level: Basic
CPE Credit: 1 Credit Hour
Prerequisite(s): No advanced preparation or prerequisites are required for this course.
More Information Online Registration
Behavioral Ethics: Navigating Ethical Decisions, Fraud Risks, and Professional Responsibility
Date: Wednesday, August 12, 2026Time: 03:00 PM EST / 02:00 PM CST / 01:00 PM MST / 12:00 PM PST
Presenter(s): Lance Radziej, CPA/ABV, CGMA, Bongards Creameries
Moderator(s): Wayne Sine, CPA, MBA, Education Director, National Society of Accountants for Cooperatives
Learning Objectives:
• Identify fraud risks and warning signs
• Analyze real-world case studies to strengthen personal and organizational resilience against cyber deception
• Recognize key warning signs and vulnerabilities exploited by cybercriminals
• Apply an ethical decision-making framework.
Field of Study: Behavioral Ethics
Program Level: Basic
CPE Credit: 1 Credit Hour
Prerequisite(s): No advanced preparation or prerequisites are required for this course.
More Information Online Registration
Working with Cooperative Boards: Supporting Better Governance Insights and Outcomes
Date: Wednesday, August 19, 2026Time: 02:00 PM EST / 01:00 PM CST / 12:00 PM MST / 11:00 AM PST
Presenter(s): Dr. Keri Jacobs, Assoc Prof, Ag & Applied Economics, University of Missouri
Moderator(s): Wayne Sine, CPA, MBA, Education Director, National Society of Accountants for Cooperatives
Learning Objectives:
• Understand the altitude at which efficient boards operate.
• Recognize the role of management leaders and professionals in communicating to the board.
• Identify practical ways leaders can support stronger board judgement, discussion, and decision-making.
Field of Study: Specialized Knowledge
Program Level: Basic
CPE Credit: 1 Credit Hour
Prerequisite(s): No advanced preparation or prerequisites are required for this course.
More Information Online Registration
Accounting 101 for Electric Cooperatives - Part 2: The Income Statement
Date: Thursday, August 20, 2026Time: 02:00 PM EST / 01:00 PM CST / 12:00 PM MST / 11:00 AM PST
Presenter(s): Josh Link, CPA, Audit Manager, Bolinger, Segars, Gilbert & Moss, LLP
Moderator(s): Wayne Sine, CPA, MBA, Education Director, National Society of Accountants for Cooperatives
Learning Objectives:
• Gain an understanding of the history in Electric Cooperatives and how accounting is structured
• Enhance knowledge of general ledger accounts in Electric Cooperatives
• Ascertain best practices and lessons learned
Field of Study: Accounting
Program Level: Basic
CPE Credit: 1 Credit Hour
Prerequisite(s): No advanced preparation or prerequisites are required for this course.
More Information Online Registration
From Past Due to Protected: Legal and Practical Tools for Cooperative Collections
Date: Wednesday, September 23, 2026Time: 02:00 PM EST / 01:00 PM CST / 12:00 PM MST / 11:00 AM PST
Presenter(s): Tony Todero, J.D., Shareholder, Winthrop & Weinstine, Lance Radziej, CPA/ABV, CGMA, Bongards Creameries
Moderator(s): Wayne Sine, CPA, MBA, Education Director, National Society of Accountants for Cooperatives
Learning Objectives:
• Identify and guard against risks
• Understand PACA and how it can help collections.
• Improve collections’ outcomes
Field of Study: Specialized Knowledge
Program Level: Basic
CPE Credit: 1 Credit Hour
Prerequisite(s): No advanced preparation or prerequisites are required for this course.
More Information Online Registration
Registration
All registration is done on-line and each registrant must provide their name and email address.
Fees and Payment Procedures
CLNs are free for all NSAC members. Non-members may register for a nominal fee. Non-members must pre-pay at the time of registration.
Delivery System
The National Society of Accountants for Cooperatives uses the Zoom platform for CLNs. Registrants will receive login instructions in advance by email and the virtual meeting room will open 15 minutes prior to the CLN start time. We recommend participants log-in 5-10 minutes prior to the start, allowing enough time to download and print any documents you wish to have available during the course presentation. It is recommended that you test your computer prior to attending a meeting. We use polling to verify active participation and you must use the Zoom app to submit poll responses. If you are unable to use the Zoom app, please contact us for an alternative arrangement prior to the start of the CLN.
Refund Policy
NSAC will not issue refunds for CLNs. If a registrant is unable to participate in the CLN and sends written notice to info@nsacoop.org 48 hours prior to the session, a credit will be provided for a future CLN. Alert the NSAC staff member monitoring the CLN if technical difficulties are encountered and technical support will be provided to eliminate problems with future CLNs.
Additional Information
Live participation is required for CPE credit and polling questions must be answered to document your active participation. All registrants will receive an email following the session with links to the slides and/or handouts, and a link to the CLN recording (unless otherwise stated). If you are unable to participate in the live session, you can still watch the recorded session, but you will not be eligible for CPE credits. Those eligible for credits will receive their certificate by email with 7 business days.
For more information regarding NSAC CLNs or administrative policies such as complaint and refund, contact the NSAC Headquarters at 937-222-6707, or info@nsacoop.org.