Telecommunications 101

Fall Session:
Sep 21, 2020, 9:00 AM to Sep 25, 2020, 12:00 PM PST
$650 per person

Telecommunications 101 is an industry-orientation course with an accounting and finance focus. Attendees will learn the following skills:

  • Federal Communication Commission (FCC) rules, how to follow them, and how to address higher risk and problematic compliance areas noted in financial and regulatory audits
  • Workings of the revenue accounting cycle
  • Strategies for streamlining the accounting process

Who Should Attend

This course is designed for accountants, auditors, clerks, and other finance professionals working for independent commercial or cooperate carriers and who have fewer than two years of telecommunications work experience. More experienced professionals looking for an industry refresher will also find value in this course.

What You'll Learn

  • Industry basics. A history of the telecommunications industry, including an overview of the telephone network, services by typical modern, diversified carriers, and definitions of terminology used in day-to-day operations
  • Part 32 accounting systems. The FCC rules, how to follow them, how to address higher-risk and problematic compliance areas noted in financial and regulatory audits
  • Revenue accounting cycle. An overview of the accounting cycle for revenue billed to end users and carriers, the cost study process and National Exchange Carrier Association (NECA) settlements, and Universal Service Support
  • Basics of regulation. The different roles played by the FCC, Universal Service Administrative Company, various state commissions, and NECA; an overview of Universal Service, key provisions of the Telecommunications Act, the National Broadband Plan, and an update on pending intermarried compensation and Universal Service reform
  • Best practices. Strategies for streamlining the accounting process, increasing settlements and universal services support revenue within the framework of FCC regulations, and adopting proven methods for addressing common challenges related to regulatory compliance

Dates and Times: Monday–Friday | September 21–25, 2020 | 9 AM–12 PM PST

Additional Information


  • Sep 21, 2020, 9:00 AM to Sep 25, 2020, 12:00 PM PST
    Registration Closed


Gregg Amend, CPA, Partner, Moss Adams

Gregg has specialized in the telecommunications industry since 1997. He is primarily responsible for overseeing audits of rural ILECs, CLECs, wireless carriers, internet providers, broadband voice and data transport companies and other telecommunications service providers throughout the United States and in Canada.

Camille Christiansen, CPA, Partner, Moss Adams

Camille has been providing audit and consulting services to small and mid-sized rural telecommunications companies since 2001. Camille manages financial audits of wireline ILEC & CLEC commercial and cooperative enterprises, wireless and international carriers, cable television companies, and fiber transport companies. Services to her clients include financial statement preparation and review, cost allocation manual review, plant accounting, internal control design and review, and accounting and property record development.

CPE Information

Program Level:
Accounting: 15
Delivery Method:
Learning Objectives:

After completing this training, participants will be able to identify the FCC rules, how to follow them, and how to address higher risk and problematic compliance areas noted in financial and regulatory audits; describe the workings of the revenue accounting cycle; and develop strategies for streamlining the accounting process.



Target Audience:

Controllers; Individuals; Internal Accountants

Refund Policy:

For more information about administrative policies regarding CPE, refunds or complaints, please contact

Moss Adams 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 the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: