Table of Contents
Expense Report Best Practices1
| Introduction | 1 |
| Prohibited Expenditures | 1 |
| Missing or Illegible Receipts | 2 |
| Late Submissions | 3 |
| Mileage Overstatements | 4 |
| Excessive Tip Claims | 4 |
| Card Misuse | 4 |
| Cash Advances | 5 |
| Forms of Documentation | 5 |
| Online Expense Reporting | 6 |
| Payables Department Review Practices | 7 |
| Spend Management | 8 |
| Dealing with Employee Departures | 8 |
| Expense Report Audits | 8 |
| The Escalation Process | 9 |
| Training for First-Level Supervisors | 10 |
| A Note Regarding Senior Management | 10 |
| A Note Regarding Bureaucracy | 10 |
| The Travel and Entertainment Policy | 11 |
| Additional T&E Policies | 12 |
| T&E Policy Updates | 13 |
| Review Questions | 14 |
Answers to Review Questions15
Glossary16
Index17
Course Details
Author: Steven M. Bragg, CPA
Steven Bragg, CPA, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young. He received a master’s degree in finance from Bentley College, an MBA from Babson College, and a Bachelor’s degree in Economics from the University of Maine. He has been a two-time president of the Colorado Mountain Club, and is an avid alpine skier, mountain biker, and certified master diver. Mr. Bragg resides in Centennial, Colorado. He has written more than 300 books and courses, including New Controller Guidebook, GAAP Guidebook, and Payroll Management.
Publication/Revision Date: 6/14/2026
Course Exam Questions (online): 5 (multiple-choice)
Program Delivery Method: NASBA QAS Self-Study
Available Formats of Course Text: Downloadable PDF, Printed/Mailed
Course Level, Prerequisites, and Advance Preparation Requirements
| License | Course Level | Prerequisites | Advance Preparation Requirements |
|---|
| CPA | Overview | Basic familiarity with accounting practices | None |
* This program is appropriate for professionals at all organizational levels.
Sponsor ID Numbers
National Registry of CPE Sponsors I.D.: 107615
State CPA Board Sponsor ID Numbers (where applicable)
Florida Division of Certified Public Accounting: 0004761
Hawaii Board of Public Accountancy: 14003
New York State Board for Public Accountancy: 002146
Ohio Accountancy Board: CPE .51 PSR
Pennsylvania State Board of Accountancy: PX178025
Texas State Board of Public Accountancy: 009349
Learning Objectives
As a result of studying the course material, you should be able to meet the objectives listed below:
- Recognize the different types of non-reimbursable expenses.
- Specify the best practices associated with the expense report approval process.
- Specify why it is necessary to review detailed hotel billings as part of the expense report reviewing process.
- Identify the different ways in which employees can be reimbursed for meals.
