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Plan Sponsor ESOP Accounting – Basics

July 9, 2024 Register Today
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Join us for the first installment of our two-part webinar series designed to clarify the accounting intricacies of employee stock ownership plans (ESOPs) for plan sponsors. This introductory session will provide participants with a solid foundation in the fundamentals of ESOP accounting, focusing specifically on the nuances of leveraged versus non-leveraged ESOPs. This session will also focus on the initial and ongoing accounting for ESOP shares and the related impact to the footnotes of the financial statements.

Learning Objectives

Upon completion of this program, participants will be able to: 

  • Identify the accounting procedures for the initial purchase of ESOP shares, including how these transactions are recorded and reported.
  • Distinguish between different types of internal loans used in ESOPs and understand their accounting treatments.
  • Describe how other types of contributions and S corporation distributions are accounted for and their impact on the company's financial statements.
  • Recognize how ESOP transactions affect the footnotes in financial statements.

CPE Information

1.00 CPE Credit (pending approval)

One CPE credit (pending approval) in the Accounting field of study may be awarded upon verification of participant attendance during live broadcast.

Fields of Study

Who's This For

CEOs, CFOs, controllers, and bankers.



Delivery Method

Group internet-based. Each attendee must be logged in and answer the poll questions in order to receive CPE credit.

Refund Policy

There is no fee associated with this event.

Program Level


Recommended Field of Study


Advanced Preparation



If you have concerns or would like information regarding program cancellation policies or CPE credit, contact us at

Forvis Mazars, LLP 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:


Angela Fisher, Corey Vincent