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!
Essentials of Cooperative Accounting
Date: Thursday, October 22, 2026Time: 02:00 PM EST / 01:00 PM CST / 12:00 PM MST / 11:00 AM PST
Presenter(s): Nick Mueting, CPA, CFE, Managing Shareholder, Lindburg Vogel Pierce Faris, Chartered
Moderator(s): Wayne Sine, CPA, MBA, Education Director, National Society of Accountants for Cooperatives
Learning Objectives:
• Recognize financial statement accounts and presentation matters that are unique to cooperatives.
• Explain how patronage earnings are calculated, allocated, and distributed to members through cash and equity.
• Differentiate among common forms of cooperative equity, including revolving fund credits, per-unit retains, retained earnings, and written notices of allocation.
• Describe the accounting treatment and financial statement presentation of investments in other cooperatives.
• Distinguish between qualified and nonqualified patronage allocations and explain their general tax treatment for the cooperative and its patrons.
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
Emerging Technologies and AI Impacting Grocery Cooperatives
Date: Tuesday, October 27, 2026Time: 02:00 PM EST / 01:00 PM CST / 12:00 PM MST / 11:00 AM PST
Presenter(s): Shay Daberko, Digital Growth Senior, CliftonLarsonAllen LLP (CLA), Chris Martin, CPA, CGMA, Principal, CliftonLarsonAllen LLP (CLA)
Moderator(s): Wayne Sine, CPA, MBA, Education Director, National Society of Accountants for Cooperatives
Learning Objectives:
• The future winners won't be defined by AI alone, but by their ability to combine data, leadership, and execution to create measurable business outcomes
• Cooperatives are uniquely positioned to accelerate AI adoption by pooling data, technology investments, and expertise across members.
• The greatest value from AI will come not from the technology itself, but from applying it to improve processes and overall business decision-making.
Field of Study: Information Technology
Program Level: Basic
CPE Credit: 1 Credit Hour
Prerequisite(s): No advanced preparation or prerequisites are required for this course.
More Information Online Registration
Key Internal Controls: Lessons from Real-World Fraud
Date: Thursday, November 5, 2026Time: 02:00 PM EST / 01:00 PM CST / 12:00 PM MST / 11:00 AM PST
Presenter(s): Julie Desimone, CPA, Managing Principal, Baker Tilly
Moderator(s): Wayne Sine, CPA, MBA, Education Director, National Society of Accountants for Cooperatives
Learning Objectives:
• Understand the current fraud landscape impacting entities — including the most common schemes, behavioral red flags, and emerging risks such as cybersecurity threats and workforce changes — and explain why robust internal controls are more critical now than ever.
• Identify and evaluate key internal control components — such as segregation of duties, authorization and approval processes, reconciliations, whistleblower mechanisms, audit trails, and management review — and assess how weaknesses in these areas contribute to fraud risk.
• Apply practical strategies to strengthen internal controls by implementing best practices, leveraging data analytics, conducting self-assessments and internal audits, and learning from real-world fraud case studies to prevent, detect, and respond to fraud within your organization.
Field of Study: Auditing
Program Level: Basic
CPE Credit: 1 Credit Hour
Prerequisite(s): No advanced preparation or prerequisites are required for this course.
More Information Online Registration
Tax Planning Strategies for Grocery Cooperatives
Date: Thursday, December 10, 2026Time: 02:00 PM EST / 01:00 PM CST / 12:00 PM MST / 11:00 AM PST
Presenter(s): Rebecca Thoune, CPA, Signing Director, CliftonLarsonAllen LLP (CLA)
Moderator(s): Wayne Sine, CPA, MBA, Education Director, National Society of Accountants for Cooperatives
Learning Objectives:
• Identify key federal tax considerations unique to grocery cooperatives
• Recognize tax planning opportunities that can improve cash flow and member value
• Evaluate how tax decisions support broader cooperative objectives
Field of Study: Taxes
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.