CPE Self-Study eBook Courses
Accounting / Auditing Courses
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Courses are listed in Alphabetical order
Accounting and Auditing Guidance and Resources
COURSE DESCRIPTIONWith the complexity of a fast-paced business environment and continued emphasis by regulators on preventing and detecting improper financial reporting, CPAs must remain current regarding the accounting guidance and regulations affecting This course will consider several areas of accounting and auditing guidance and resources. The FASBs Accounting Standards Codification is the source of U.S. GAAP to be applied to nongovernmental entities. The content and organization Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Accounting and Financial Disclosures for the Employee Retention Credit (ERC) and the Pass-Through Entity (PTE) Tax
COURSE DESCRIPTIONThe objective of this course is to review the accounting and financial disclosures related to two recent changes from legislation: the Employee Retention Credit (ERC) and the Pass-Through Entity (PTE) Tax. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships: |
Accounting and Financial Reporting for COVID-19 the CARES Act and PPP Loans
COURSE DESCRIPTIONThe objective of this course is to review the impact that COVID-19 has on accounting and financial reporting, and the changes made by the CARES Act and the Consolidated Appropriations Act, 2021, including accounting for Paycheck Protection Program (PPP) loans and forgiveness. Topics include:
The course also discusses the accounting for PPP loans and forgiveness, and the accounting for tax changes made by the CARES Act and Consolidated Appropriations Act, Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Accounting and Financial Reporting in a Post-COVID Economy: Inflation, Supply Chains, Interest Rates and Recession 2023 Edition
COURSE DESCRIPTIONThe objective of this course is to address the accounting and financial reporting for the current post-COVID economic climate including the effects of inflation, supply-chain shortages, rising interest rates, and other events affecting Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Accounting Practitioners Documentation for Risk Management
COURSE DESCRIPTIONRisk management for accounting professionals begins with accepting engagements with clients and does not end until the date on which record retention requirements expire. Along the way, practitioners may encounter special cases in This course will provide an overview of engagement documentation and retention for various types of engagements. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
An Electronic Payment Primer-How Savvy Companies Now Pay Their Bills (ACH, Wires and Instant Payments)
COURSE DESCRIPTIONElectronic payments are fast becoming the preferred method of payment for best-practice companies. The COVID crisis shined a light on the inefficiencies of making paper payments. While many professionals were well aware that paper checks were expensive and used valuable human resources, this detail was often swept under the rug. With an increasingly remote workforce, feigning ignorance no longer works. Ss organizations recognize the cost-savings and efficiencies associated with ACH payment programs, they are starting to change. This will only continue with the introduction of Real-Time payments. This course presents basic information the professional can use to properly set up and grow an ACH payment program, understand when to use more costly wire transfers and how to use Instant Payments. Industry expert Mary Schaeffer shows auditors, controllers, and managers exactly how to do this. She also alerts readers to the growing threat of fraud in this arena, offering advice for everyone – whether or not they are currently making electronic payments. “Everyone who does not take the proper precautions is at risk,” she warns. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Auditing Developments 2022
COURSE DESCRIPTIONThe objective of this course is to address the latest developments affecting 2021 and 2022 audit engagements, including the impact of COVID-19 on audit engagements. In this course, auditors will learn about the new auditors report, auditing estimates and audit evidence, and changes made to the auditors understanding of the entity, its environment, and risk assessment procedures, and the guidance The course focuses on recalling, recognizing, and identifying rules related to auditing standards including new developments about those standards. Topics include:
Learning Objectives:After reading Section 1 of the course material, you will be able to:
After reading Section 2 of the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Auditing Developments- SAS Nos. 134-143 and SSAE Nos. 19-22 COVID-19 Reporting Issues
COURSE DESCRIPTIONThe objective of this course is to address the latest developments affecting 2020 and 2021 audit engagements, including the impact of COVID-19 on audit engagements. Additionally, in this course, auditors will learn about the new auditor’s report, auditing estimates, and audit evidence guidance found in SAS Nos. 134-143, and the new attestation standards found in SSAE Nos. 19-22. The course focuses on recalling, recognizing, and identifying rules related to auditing standards including new developments about those standards. Topics include:
Learning Objectives:Section 1:After reading the Section 1 course material, you will be able to:
Section 2:After reading the Section 2 course material, you will be able to: Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Avoiding Boomer Bust Effective Life Planning for American Baby Boomers
COURSE DESCRIPTIONThis chapter sketches a profile of the generation represented by Americans born from 1946 through 1964: baby boomers. After an overview of how todays middle-aged Americans are changing the stereotypes of the work world, personal lifestyles, Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Best Practices for Accounts Payable
COURSE DESCRIPTIONBest practices for the accounts payable function are critical for those organizations concerned about their profitability. For poor practices result in excess cost, duplicate payments, increased processing expenses, fraud, and frayed This course presents information the professional can use to identify best practice problems as well as regulatory concerns. Industry expert Mary Schaeffer explains the issues related to the accounts payable function to auditors, Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Climate Change Accounting and Sustainability Reporting
COURSE DESCRIPTIONClimate change and sustainability are topics that are increasingly on the minds of investors and other stakeholders. Companies are increasingly subject to nonfinancial reporting requirements relating to environmental, social, and governance This course also reviews the accounting for climate change risks under the U.S. Generally Accepted Accounting Principles (U.S. GAAP) and International Financial Reporting Standards (IFRS). While these Standards do not cover climate change Topics Covered:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Complying with Government Auditing Standards and Professional Ethics
COURSE DESCRIPTIONThe Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. This course will describe when the Yellow Book standards must be applied. This course will identify the types of auditors and audit organizations that may employ GAGAS to conduct their work. This course will identify the categories Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Corporate Fraud Case Studies
COURSE DESCRIPTIONCommonly referred to as white collar crime, corporate fraud is those illegal acts that are characterized by deceit, concealment, or violation of trust and which are not dependent upon the application or threat of physical force or Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Corporate Fraud Investigators
COURSE DESCRIPTIONAs the primary agency investigating corporate fraud, the FBI has focused its efforts on cases which involve accounting schemes, self-dealing by corporate employees, and obstruction of justice to conceal fraudulent activities from criminal This course will review the efforts being made by the FBI and several other federal corporate crime busting governmental bodies within the United States to prevent fraud. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Corporate Fraud Statistics
COURSE DESCRIPTIONSecurity experts estimate that as many as 30 percent of all employees do steal and that another 60 percent will steal if given sufficient motive and opportunity. The current economic hard times only add to the temptation of personnel The least expensive way to fight corporate fraud within your organization or those of your clients is to be aware of the statistics surrounding its occurrence and then use that knowledge to put processes and procedures into place which Following the statistical analysis, you will be provided with the ACFE Fraud Prevention Check-up in order to assess the vulnerability of your organization or those of your clients to corporate fraud. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Current Developments Accounting and Financial Reporting
COURSE DESCRIPTIONThe purpose of this course is to inform the reader of the various changes to accounting and financial reporting affecting the accounting professional. Topics include a review of FASB projects including those related to financial performance, leases, and financial instruments, practice issues involving the statement of cash flows, fair value reporting, pensions, the international convergence project, little GAAP, and more. The structure of the course is to encourage the reader to recall existing GAAP rules coupled with identifying, stating, and outlining rules related to new and proposed pronouncements. The course also discusses accounting and financial reporting issues related to COVID-19. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Dealing with Expense Report Reimbursement Problems
COURSE DESCRIPTIONTravel expenses are, for many organizations, their second-largest controllable expense. This is just one of the reasons why every organization must have a strong policy that governs these expenditures. That being said, the number of In this course, industry expert Mary Schaeffer takes a look at some of the more common problems experienced by companies related to employees, expense reimbursement requests. She not only identifies the issues, but offers solutions Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Derivatives and Hedging for Accountants
COURSE DESCRIPTIONA derivative is a financial product that derives its value based on an underlying asset, liability, or other variables (such as an interest rate, foreign currency, or commodity price). Derivatives have become very popular tools for Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Economic Indicators A Comprehensive Overview
COURSE DESCRIPTIONEconomic indicators are those often-voluminous statistics released by government agencies, non-profit organizations, and even private companies. They provide measurements for evaluating the health of our economy, including the latest This course provides an introductory overview of the worlds most prevalent economic indicators, including those related to unemployment, consumer sentiment and confidence, inflation, productivity, housing, manufacturing, and international Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Emerging Cyber Payment Frauds
COURSE DESCRIPTIONTechnology is making a huge impact on every facet of the business world. The expense reporting function is no exception. It is making it easier for employees to play games but at the same time, it provides companies the tools they Topics include:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Exchange Traded Funds
COURSE DESCRIPTIONAn exchange-traded fund (ETF) is a basket of securities designed to replicate the performance of a stock or bond index (e.g., S and P 500 Index or Lehman Brothers 20+ Years. Treasury Index.) ETFs are listed on an exchange, and unlike regular open-end mutual funds, ETFs can be bought and sold throughout the trading day. They can also be sold short and bought on margin. In brief, anything you might do with a stock, you can do with an ETF. Most ETFs also charge lower annual expenses than even the least costly index mutual funds. However, as with stocks, investors must pay a commission to buy and sell ETF shares. In contrast to most mutual funds, ETFs have no investment minimums. Investors can literally buy a single share of an ETF in the secondary market through their broker (an online broker or the traditional type). All the above features have led to the rapid growth of ETFs since the first offering came to fruition in 1993. An increasing number of financial professionals, including CPAs, are turning their attention to this unique breed of investment products. As such, this course will provide you with a thorough understanding of exchange-traded funds. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Fair Value Accounting An Overview
COURSE DESCRIPTIONNumerous FASB Standards have been issued requiring certain items to be measured and reported at “fair value” on the Balance Sheet. Prior to the release of ASC 820 Fair Value Measurements and Disclosures (formerly known as SFAS 157), the concept of fair value had never been formally defined in U.S. accounting literature. Since its issuance in September 2006, ASC 820 has become one of the most controversial accounting standards ever released. This course provides a conceptual review of fair value accounting, as outlined in ASC 820 and other U.S. accounting standards. This course will also provide an overview of the authoritative guidance for auditing fair value measurements and disclosures, SAS No. 101. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
FASB Review (Item 30 and 30E)
COURSE DESCRIPTIONThe purpose of this course is to inform the reader of the various changes affecting accounting and financial reporting, as well as a review and recall of existing accounting standards. Topics include a summary of newly issued FASB statements, current and pending developments, the new lease standard, practice issues, a discussion of accounting and financial reporting issues related to COVID-19, the CARES Act and PPP loans, accounting and disclosures for the Employee Retention Credit (ERC) and Pass-Through Entity (PTE) tax, and more. TOPICS COVERED:
Learning Objectives:After reading the Chapter 1 course material, you will be able to:
After reading the Chapter 2 course material, you will be able to:
After reading the Chapter 3 course material, you will be able to:
After reading the Chapter 4 course material, you will be able to:
After reading the Chapter 5 course material, you will be able to:
After reading the Chapter 6 course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
FASB SSARS and SAS Update and Review 2022
COURSE DESCRIPTIONThe purpose of this course is to inform the reader of the various changes affecting accounting and financial reporting, as well as a review and recall of existing accounting standards. Topics include a summary of newly issued FASB statements, current and pending developments, the new lease standard, practice issues, a discussion of accounting and financial reporting issues related to COVID19, the CARES Act and PPP loans, accounting, and disclosures for the Employee Retention Credit (ERC) and Pass-Through Entity (PTE) tax. The course also addresses new statements issued by the Auditing Standards Board, changes in compilation and review standards, and more. Topics include:
Learning Objectives:After reading the Chapter 1 course material, you will be able to:
After reading the Chapter 2 course material, you will be able to:
After reading the Chapter 3 course material, you will be able to:
After reading the Chapter 4 course material, you will be able to:
After reading the Chapter 5 course material, you will be able to:
After reading the Chapter 6 course material, you will be able to:
After reading the Chapter 7 course material, you will be able to:
After reading the Chapter 8 course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Field Work and Reporting Standards for Professional Audits
COURSE DESCRIPTIONThe Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control. This course will identify the general planning requirements for an audit that must comply with all of the applicable requirements for a review of financial statements conducted in accordance with GAGAS. Finally, this course will describe what must be included and what must be excluded from an audit report. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Financial Reporting and Accounting for COVID-19 CARES Act and PPP Loans
COURSE DESCRIPTIONThe objective of this course is to review the impact that COVID-19 has on accounting and financial reporting, and the changes made by the CARES Act and the Consolidated Appropriations Act, 2021, including accounting for Paycheck Protection The course also discusses the accounting for PPP loans and forgiveness, the accounting for tax changes made by the CARES Act and Consolidated Appropriations Act, and more. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Forensics Accounting Searching for Hidden Assets Interests and Income
COURSE DESCRIPTIONIf you are working in the forensic accounting field at some time in your career it may be necessary to search for hidden assets. This course is designed to review why people hide assets and how they commonly hide them. We will discuss the methods for searching for hidden assets as part of a forensic accounting engagement and how to confiscate the assets once they are located. We will also review some of the legal issues involved with searching for and seizing assets. This course is appropriate for CPAs, CFEs, external auditors, internal auditors, CIAs, forensic accounts, CFFs, MAFFs, law enforcement personnel, and others who might be involved in searching for hidden assets. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Fraud Update The Impact of Fraud and Actions to Address Fraud
COURSE DESCRIPTIONAs fraud has evolved over the years the controls and procedures to prevent and detect fraud have also evolved. This course will consider the significant impact of fraud and the measures that have occurred to address fraud, particularly white-collar crime. The United States government's response to events and situations involving fraudulent activity will be looked at along with the consequences for committing fraud. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Fundamentals of Accounts Payable An Accountants Handbook
COURSE DESCRIPTIONUnderstanding the fundamentals of the accounts payable function is critical for any organization that wants to run an effective and efficient accounts payable function. Without this understanding, weak processes are permitted making fraud easier to commit. Duplicate payments increase and the function is not cost-effective. This course presents information the professional can use to create a strong process and implement an effective function. Industry expert Mary Schaeffer shows auditors, controllers, and managers how proper processes in the accounts payable function strengthen controls and lead to efficient and effective accounts payable function. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
GAAP Tax Basis Q and A
COURSE DESCRIPTIONIn 2009, the FASB completed its Accounting Standards Codification which was published in FASB No. 168, The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles (FASB ASC 105). The Codification was effective for interim and annual periods ending after September 15, 2009. With the Codification, the FASB had as its goal to consolidate U. S. GAAP into one system that can be more easily researched by topic, rather than by reference number. The Codification changes the citations for GAAP from the Financial Liabilities, has been codified into FASB ASC Topic 825, Financial Instruments. In this course, the author has, in some instances, including the original U.S. GAAP reference (e.g., FASB No. 115) parenthetically along with the FASB ASC topic number under the Codification (e.g., FASB ASC 320). For abbreviation purposes, the author uses the terms ASC, FASB ASC, and FASB ASC Topic, interchangeably Learning Objectives:This course is divided into two sections. The purpose of Section I is to review unusual reporting and disclosure issues that develop in practice including questions such as how to disclose life insurance, leases, catastrophes, agreements not to compete, and investments. Section II deals with how to disclose and present tax-basis financial statements. Most of the course is presented in a Q and A format. After reading the Section 1 course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Getting Paid Faster
COURSE DESCRIPTIONMost companies have at least a few customers who dont pay them on time. Unfortunately, for some, the problem is worse. They have many customers who dont pay them as quickly as they'd like. While it is definitely true that some of these organizations purposely drag their feet when it comes to the timing of payments, that is not always the case. In fact, many times the delay is due to something the supplier did (or didnt do) during the billing process. These are simple practices that could be easily rectified. This course contains the standard best practices every organization should use when trying to get paid on time as well as a look at the common mistakes that end in delaying payments. The information on these inopportune slip-ups comes from interviews with accounts payable professionals who shared their frustrations over these easily fixable oversights. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Government Auditing Standards and Foundations
COURSE DESCRIPTIONThe Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Government Auditing Standards and Foundations
COURSE DESCRIPTIONThe Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Government Auditing Standards and Performing Audits
COURSE DESCRIPTIONThe Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Government Auditing Standards and Professional Requirements
COURSE DESCRIPTIONThe Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control. This course will identify the types of auditors and audit organizations that may employ GAGAS to conduct their work. This course will identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organizations. This course will identify the requirements for auditor communication. This course will identify the general planning requirements for an audit that must comply with all of the applicable requirements for a review of financial statements conducted in accordance with GAGAS. Finally, this course will describe what must be included and what must be excluded from an audit report. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Governmental Auditing Standards
COURSE DESCRIPTIONThe Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control. This course will describe when the Yellow Book standards must be applied. This course will identify the types of auditors and audit organizations that may employ GAGAS to conduct their work. This course will identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organizations. This course will identify the ethical principles that guide the work of auditors who conduct engagements in accordance with GAGAS. This course will identify the individuals that have a role in an audit engagement. This course will Recognize the methods for selecting individuals of integrity who have the capacity to develop the competence and capabilities necessary to perform the audit organizations work competently. This course will identify the requirements for auditor communication. This course will identify the three levels of service as identified by the AICPA. This course will identify the general planning requirements for an audit that must comply with all of the applicable requirements for a review of financial statements conducted in accordance with GAGAS. Finally, this course will describe what must be included and what must be excluded from an audit report. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
IFRS in the USA An Implementation Guide
COURSE DESCRIPTIONInternational Financial Reporting Standards (IFRS) represent the international alternative to the U.S. Generally Accepted Accounting Principles. Most of the world already communicates with investors and stakeholders about corporate GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
IFRS Learning Module 1 Presentation of IFRS Financial Statements
COURSE DESCRIPTIONIFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (IFRS). IFRS represents the global accounting principles that provide the foundation for most of the worlds financial reporting. These Standards establish the recognition, measurement, presentation, and disclosure requirements for transactions and events reflected in IFRS financial statements. The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States. Module 1 of the IFRS Learning Module series provides a deep dive into the principles governing the presentation of financial statements under IFRS. This includes a review of the IASBs Framework, which addresses the concepts underlying the information presented in IFRS financial statements. It also includes detailed discussions of the IAS 1 Presentation of Financial Statements and IAS 7 Statement of Cash Flows. Finally, this course provides an in-depth look at the joint IASB/FASB project that will result in sweeping changes to financial statement presentation in the near future. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
IFRS Learning Module 2 Accounting Changes and Error Corrections
COURSE DESCRIPTIONIFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (IFRS). IFRS represents the global accounting principles that provide the foundation for most of the worlds financial reporting. These Standards establish the recognition, measurement, presentation, and disclosure requirements for transactions and events reflected in IFRS financial statements. The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States. Module 2 of the IFRS Learning Module series presents an overview of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors and discusses the IASBs and FASBs efforts towards achieving convergence in these areas of financial reporting. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
IFRS Learning Module 3 Events after the Reporting Period
COURSE DESCRIPTIONIFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (IFRS). IFRS represents the global accounting principles that provide the foundation financial statements. The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States. Module 3 of the IFRS Learning Module series presents an overview of IAS 10 Events after the Reporting Period (a topic commonly referred to as subsequent events under U.S. GAAP) and discusses the IASBs and FASBs efforts towards achieving convergence in this area of financial reporting. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
IFRS Learning Module 4 Inventories
COURSE DESCRIPTIONIFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (IFRS). IFRS represents the global accounting principles that provide the foundation for most of the worlds financial reporting. These Standards establish the recognition, measurement, presentation, and disclosure requirements for transactions and events reflected in IFRS financial statements. The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States. Module 4 of the IFRS Learning Module series presents an overview of IAS 2 Inventories, the accounting standard for classifying and measuring inventories in IFRS financial statements. This module also discusses the IASBs and FASBs efforts towards achieving convergence in this area of financial reporting. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
IFRS Learning Module 5 Operating Segment Reporting
COURSE DESCRIPTIONIFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (IFRS). IFRS represents the global accounting principles that provide the foundation for most of the worlds financial reporting. These Standards establish the recognition, measurement, presentation, and disclosure requirements for transactions and events reflected in IFRS financial statements. The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States. Module 5 of the IFRS Learning Module series presents an overview of IFRS 8 Operating Segments; this overview includes a detailed discussion of the processes for identifying, aggregating, and reporting operating segments in IFRS financial statements. The course also discusses the IASBs and FASBs efforts towards achieving convergence in segment reporting. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
IFRS Learning Module 6 Earnings per Share
COURSE DESCRIPTIONIFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (IFRS). IFRS represents the global accounting principles that provide the foundation for most of the worlds financial reporting. These Standards establish the recognition, measurement, presentation, and disclosure requirements for transactions and events reflected in IFRS financial statements. The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States. Module 6 of the IFRS Learning Module series presents an overview of IAS 33 Earnings per Share; this overview includes a detailed discussion of the processes for calculating and reporting earnings per share measurements in IFRS financial statements. The course also discusses the IASBs and FASBs efforts towards achieving convergence in EPS reporting. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
IFRS Learning Module 7 Property Plant and Equipment
COURSE DESCRIPTIONIFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (IFRS). IFRS represents the global accounting principles that provide the foundation for most of the worlds financial reporting. These Standards establish the recognition, measurement, presentation, and disclosure requirements for transactions and events reflected in IFRS financial statements. The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States. Module 7 of the IFRS Learning Module series presents an overview of IAS 16 Property, Plant, and Equipment, the accounting standard for classifying and measuring property, plant, and equipment (also known as fixed assets) in IFRS financial statements. The course also discusses the IASBs and FASBs efforts towards achieving convergence in fixed assets reporting. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Internal Control Breakdowns In Accounts Payable and How to Deal with Them
COURSE DESCRIPTIONStrong internal controls are a good part of the fraud prevention framework any organization creates to thwart crooks. However, these controls fall in many places, and often they are in places where you least expect them. This is especially important when it comes to the accounts payable function. For control breakdowns in this area allow crooks easy access to the organizations financial assets. This course takes a look at control breakdowns that are sometimes unintentionally ignored to the peril of the organization not addressing them. The issues evaluated in this course are critical to those who want to run an efficient, fraud-resistant accounts payable function. Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Internal Controls for Fraud in Small Businesses
COURSE DESCRIPTIONThis course is designed to familiarize participants with internal controls that can help to prevent and detect fraud in their organizations. All organizations whether for-profit businesses, not-for-profits or government entities are susceptible to fraud. Fraud can incur internally and be perpetrated by employees, managers, or owners, or fraud can be perpetrated externally by customers, vendors, former employees, and individuals or criminal organizations that have no relationship to the victim organization. This course is designed to consider internal controls for fraud in small businesses but could also be useful for other small entities. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Internal Controls in Accounts Payable
COURSE DESCRIPTIONStrong internal controls are a good part of the fraud prevention framework any organization creates to thwart crooks. However, there are many places these controls fall down and often they are in places where you least expect them. This is especially important when it comes to the accounts payable function. For control breakdowns in this area allow crooks easy access to the organizations financial assets. This course takes a look at control breakdowns that are sometimes unintentionally ignored to the peril of the organization not addressing them. The issues evaluated in this course are critical to those who want to run an efficient, fraud-resistant accounts payable function. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Introduction to Forensics Accounting
COURSE DESCRIPTIONThis course is designed for individuals who would like to obtain a basic introduction to forensic accounting. We will review the history of the forensic accounting profession in the United States. Participants will be exposed to various professional associations and certifications in the forensic accounting field. We will discuss the career opportunities in the forensic accounting field and the skills and knowledge necessary to be a successful forensic accountant. In the accounting industry, one of the topics its often broached is the area of forensic accounting. Many accountants are interested in learning more about forensic accounting or are interested in getting into the forensic accounting profession. This basic level CPE course is designed to help answer some of the basic questions about forensic accounting and working in the forensic accounting field. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
It's All About your Bottom Line
COURSE DESCRIPTIONThe book begins with a look at changing best practices and identifies those which must change in order for the accounts payable function to remain effective and thus allow the parent organization to remain competitive. It also explains why best practices are so important and why keeping current on the latest practices is critical for all. This course takes a deep dive into the developing issues impacting the AP function of every company. The issues evaluated in this course are critical to those who want to run a cost-effective, efficient, fraud-resistant AP function. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Major Changes to Auditing Standards Board Clarity Project SAS Nos. 122-133
COURSE DESCRIPTIONThis course explains the significant changes made to auditing standards by the Auditing Standards Boards Clarity Project that resulted in the issuance of SAS Nos. 122-133. The course is written in a format that provides an overview by allowing the reader to review, recall, and identify key provisions within the new standards. Topics Covered:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Master Vendor File and other vendor Issues in Accounts Payable
COURSE DESCRIPTIONVendor issues in an effective accounts payable function are often ignored. This is unfortunate because poor controls around the master vendor file, the way data is entered and the lack of rigid internal controls all play a key role in preventing fraud and duplicate payments. And, its not as easy as you might think. There are numerous details, which if ignored, can cause problems whose impact is felt directly in the bottom line. Industry expert Mary Schaeffer delves into this material revealing where the problems are and what every organization should be doing to minimize, if not eliminate, the impact of these issues. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
New Audit Reporting Standards SAS Nos. 134-141 2022
COURSE DESCRIPTIONThe objective of this course is to address the new auditor reporting standards issued by the Auditing Standards Board as SAS No. 134-141. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
New Auditing Standards SAS Nos. 142-145 2022 Edition
COURSE DESCRIPTIONThe objective of this course is to address the new auditing standards issued by the Auditing Standards Board as SAS Nos. 142-145. The first segment of the course addresses SAS No. 142s expanded guidance on what comprises audit evidence in a financial statement audit. Topics include: evaluating audit evidence; testing audit evidence; relevance and reliability of audit evidence including its source; susceptibility to management bias; corroborative or contradictory information; evaluating whether the information is sufficiently precise and detailed for the auditors purposes; and use of automated tools and techniques. The second segment is a review of SAS No. 143s guidance on accounting estimates including the degree of estimation uncertainty; risk assessment procedures related to accounting estimates; identifying and assessing the risks of material misstatement including responses to the assessment; indicators of possible management bias, and more. The third segment consists of a review of SAS No. 144s changes to auditing standards in connection with the use of specialists (management and auditor specialists) and the use of price nformation obtained from external sources. The final section addresses significant changes made by SAS No. 145 to the auditors understanding of an entity and its environment and the assessment of risks of material misstatement. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
New Revenue Recognition Rules ASU 2014-09
COURSE DESCRIPTIONOn May 28, 2014, the Financial Accounting Standards Board (FASB) released its widely anticipated revenue standard, Accounting Standards Update 2014-09, Revenue from Contracts with Customers. The issuance of final documents was the result of a joint effort by the FASB and the International Accounting Standards Board (IASB) to enhance financial reporting with the establishment of common revenue recognition guidance for U.S. GAAP and International Financial Reporting Standards (IFRS). This course will consider the significance of the guidance issued, review the core principle related to the recognition of revenue, identify the specific steps that should be applied to recognize revenue, and consider the actions needed in order to be prepared to implement the revenue guidance by the effective date of the standard. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Overview of the 2018 Yellow Book and Significant Changes
COURSE DESCRIPTIONThe Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control. This course will describe when the Yellow Book standards must be applied. This course will identify the new organization and format of the 2018 Yellow Book. Finally, this course will recognize the five areas that changed in the 2018 Yellow Book from the 2011 Yellow Book. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Payroll Laws Regulations and Internal Controls
COURSE DESCRIPTIONEvery organization that has workers is involved in the payroll process. This course is designed to help participants determine how to properly categorize workers as employees, statutory employees, statutory nonemployees, or independent contractors. Participants will also review the minimum wage and overtime requirements for employees, including which employees are exempt from minimum wage and overtime requirements. We will also discuss the Family Medical Leave Act and which employers must comply with the Act. Finally, we will review risks in the payroll process and internal controls for the payroll process. This course does not cover HR-related topics such as onboarding or terminating employees. Conducting background or drug tests. Completing employee evaluations, and other HR-related activities which are covered in other CPE courses. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
PPP Loans and Forgiveness: Accounting and Financial Reporting Issues 2023
COURSE DESCRIPTIONThe objective of this course is to inform the reader of the accounting and financial reporting issues related to the receipt and forgiveness of loans received under the Paycheck Protection Program (PPP) Including first- and second-draw Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Practice Issues-Compilation and Review Update 2022-Incl. SSARS Nos.21-25 and Item 31 and 31-E
COURSE DESCRIPTIONThe objective of this course is to inform the reader of the various changes made to the compilation and review standards by the AICPAs Accounting and Review Services Committee (ARSC) and to address practice issues related to compilation and review engagements. The first section of this course consists of an overview of SSARS No. 21, as amended by SSARS Nos. 22 through 25, and addresses the three types of engagements that can be performed under the SSARSs: a preparation of financial statements engagement, a compilation engagement, and a review engagement. The remainder of the course consists of practice issues in compilation and review engagements. Topics include a discussion of an accountants responsibility for fraud, internal control and going concern, representation letters for review engagements, personal financial statements, tax-basis financial statements, legends on financial statements, accountants liability in compilation and review engagements, saving time in engagements, ethics and independence issues, and more. The focus of the course is to identify, recognize and recall the rules about various pronouncements, including those related to recent developments. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Preparing for Year End In Accounts Payable
COURSE DESCRIPTIONThe year-end tasks in accounts payable are critical to accurate financial statements for any organization. Yet, often, they are a last-minute affair, and proper attention is not accorded to the tasks. This course is designed to highlight the issues both directly related to the year-end close and present information the professional can use to implement a smoother close in accounts payable. Industry expert Mary Schaeffer shows auditors, controllers, and managers where year-end problems are likely to occur, how to prevent those problems moving forward. She also offers some straightforward best-practice advice on how to run the close in accounts payable as smoothly as possible. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Private Company Financial Reporting Update
COURSE DESCRIPTIONThe difference in the financial reporting needs of private and public companies is a topic that has been studied at various times over the years. This course will provide an update on recent projects and activities focusing on private company financial reporting. As background for the update, the standard-setting process will be reviewed. The recent committees and panels that have studied private company financial reporting issues will be outlined along with the considerations and actions leading up to the Financial Accounting Foundations creation of the Private Company Council. The American Institute of Certified Public Accountants plan for a new Financial Reporting Framework for Small and Medium-sized Entities will also be reviewed. The International community experienced similar private company reporting issues as those raised in the U.S. This course will review how the International Accounting Standards Board addressed the issue with a discussion of IFRS for SMEs. The differences between IFRS for SMEs and U.S. GAAP along with the considerations regarding a U.S. private companys use of IFRS for SMEs will also be reviewed. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Retirement Planning for Expatriates
COURSE DESCRIPTIONThis course helps CPAs advise clients who are potential expatriate retirees to prioritize their choices for their lifestyle in an adopted country whats vital to have in a home abroad, how to maximize income and minimize taxes, what possessions to take, and how to get them there, activities that help overcome culture shock, and even how to repatriate to the United States. This timely course assists retirees who plan to join the millions of Americans who live a great life abroad. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Retirement Planning for Expatriates of Costa Rica
COURSE DESCRIPTIONThis course helps CPAs advise clients who are potential expatriate retirees to prioritize their choices for their lifestyle in Costa Rica whats vital to have in a home abroad, how to maximize income and minimize taxes, what possessions to take, and how to get them there, activities that help overcome culture shock, and even how to repatriate to the United States. This timely course assists retirees who plan to join the millions of Americans who live a great life abroad. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Retirement Planning for Expatriates to Belize
COURSE DESCRIPTIONThis course helps CPAs advise their clients who are potential expatriate retirees to prioritize their choices for their lifestyle in an adopted country whats vital to have to enjoy life in Belize, how to maximize income and minimize taxes, what possessions to take, and how to get them there, activities that help overcome culture shock, and even how to repatriate to the United States. This timely course assists retirees who plan to join the millions of Americans who live great life abroad. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Retirement Planning for Expatriates to Panama
COURSE DESCRIPTIONThis course helps CPAs advise their clients who are potential expatriate retirees to prioritize their choices for their lifestyle in an adopted country whats vital to have to enjoy life in Panama, how to maximize income and minimize taxes, what possessions to take, and how to get them there, activities that help overcome culture shock, and even how to repatriate to the United States. This timely course assists retirees who plan to join the millions of Americans who live a great life abroad. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Single Audit The Yellow Book Standard
COURSE DESCRIPTIONThe Yellow Book provides standards and guidance for auditors and audit organizations, outlining the requirements for audit reports, professional qualifications for auditors, and audit organization quality control. Auditors of federal, state, and local government programs use these standards to perform their audits and produce their reports. The 2018 revision of Government Auditing Standards is effective for financial audits, attestation engagements, and reviews of financial statements for periods ending on or after June 30, 2020, and for performance audits beginning on or after July 1, 2019. Early implementation is not permitted. The 2018 revision of Government Auditing Standards supersede the 2011 revision (GAO-12-331G, December 2011), the 2005 Government Auditing Standards: Guidance on GAGAS Requirements for Continuing Professional Education (GAO-05-568G, April 2005), and the 2014 Government Auditing Standards: Guidance for Understanding the New Peer Review Ratings (D06602, January 2014). The 2018 revision should be used until further updates and revisions are made. An electronic version of this document can be accessed on GAOs Yellow Book web page at http://www.gao.gov/yellowbook. Topics include:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Skills and Attributes of Successful CFOs
COURSE DESCRIPTIONThe complexities of financial regulations and accounting pronouncements and the impact of global competition present businesses and executives with a demanding environment. Along with the necessary technical financial experience that a Chief Financial Officer (CFO) must possess, many other skills and attributes are required to address the challenges of the role. This course will discuss many key skills and attributes that contribute to the success of CFOs. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
SSARS No. 25 Materiality in a Review of Financial Statements and Adverse Conclusions
COURSE DESCRIPTIONThe purpose of this course is to inform the reader of the various changes made to the compilation and review codification by the issuance of SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions, including changes made to AR-C 60- General Principles, AR-C 70- Preparation of Financial Statements, AR-C 80- Compilation Engagements, and AR-C 90- Review of Financial Statements. Topics include expanding use of the disclaimer report in a preparation engagement, changes involving the reporting on the contractual basis of accounting, new requirements to define materiality in a review engagement, expanded inquiries and management representations in a review engagement, the new modified conclusion (qualified and adverse conclusion) reporting changes, guidance ongoing concern in a review engagement, and more. The course addresses the three types of engagements that can be performed under the SSARSs: a preparation of financial statements engagement, a compilation engagement, and a review engagement. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Standards for Financial Audits Attestation Engagements and Review
COURSE DESCRIPTIONThe Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control. This course will describe when the Yellow Book standards must be applied. This course will identify the requirements for auditor communication. Finally, this course will identify the three levels of service as identified by the AICPA. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Tax Reform TCJA Impacts on GAAP and Financial Reporting
COURSE DESCRIPTIONThe objective of this course is to inform the reader of the impacts the changes made by the Tax Cuts and Jobs Act have on GAAP and financial reporting. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Tax-Basis Financial Statements and Other Special Purpose Frameworks
COURSE DESCRIPTIONThe objective of this course is to discuss the general rules and applications used in the preparation of and reporting on tax-basis financial statements and other bases of accounting found within the special purpose frameworks (also referred to as other comprehensive bases of accounting). Updated for changes made by the Tax Cuts and Jobs Act, the CARES Act, and the Consolidated Appropriations Act, topics include an overview of the types of special-purpose frameworks, advantages and disadvantages of using tax-basis financial statements, tax-basis accrual versus cash basis, reviewing the key differences between GAAP and tax-basis revenue and expenses and other differences, tax-basis disclosures, reporting options for tax-basis financial statements, unusual reporting and presentation issues related to tax-basis financial statements, an overview of other types of special-purpose frameworks including pure cash basis,modified cash basis, regulatory basis, contractual basis, and the other basis of accounting, and more. Updated for the CARES Act, ERC, PTE Tax, and PPP Loans The course also addresses the presentation and disclosures for PPP loans, Employee Retention Credit (ERC), and the Pass-Through Entity (PTE) tax. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
The Compilation and Review Standards- SSARS Nos. 21-25
COURSE DESCRIPTIONThe purpose of this course is to inform the reader of the various changes made to the compilation and review codification by SSARS No. 21 as amended by SSARS No. 22, Compilation of Pro Forma Financial Information, SSARS No. 23, Omnibus The course addresses the three types of engagements that can be performed under the SSARSs: a preparation of financial statements engagement, a compilation engagement, and a review engagement. After reading the Sections I and II course material, you will be able to:
After reading the Section III course material, you will be able to:
After reading the Section IV course material, you will be able to:
After reading the Section V course material, you will be able to:
After reading the Section VI course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
The Detection and Prevention of Fraud in Financial Statements
COURSE DESCRIPTIONAs the primary agency investigating corporate fraud, the FBI has focused its efforts on cases that involve accounting schemes, self-dealing by corporate employees, and obstruction of justice to conceal fraudulent activities from criminal This course will begin by reviewing the efforts made by several federal corporate crime-busting governmental bodies within the United States to prevent fraud. In addition, you will be provided with some statistics regarding corporate Subsequently, this course will identify the most frequently occurring types of corporate fraud and point out some processes and procedures which can be put into place to prevent these types of fraud from taking place. Finally, you will be provided with several case studies which will include the type of fraud that was committed and the punishment for the act. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
The Developing Expense Receipt Issues and How to Deal with Them
COURSE DESCRIPTIONTechnology is making a huge impact on every facet of the business world. The expense reporting function is no exception. It is making it easier for employees to play games but at the same time, it provides companies the tools they need to identify that game playing without spending a fortune. This course takes a deep dive into the developing expense reporting issues and reveals the way savvy companies can effectively deal with them. The issues evaluated in this course are critical to those who want to run a cost-effective, efficient, fraud-resistant expense reimbursement function. Topics include:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
The Green Book Standards for Internal Control in Federal Government
COURSE DESCRIPTIONThe Green Book: Standards for Internal Control in the Federal Government, during this course we will discuss the purpose of internal controls, entity oversight, the five components of internal controls, and the 17 principles that guide an effective control to prevent theft. We will discuss the development, implementation, maintenance, oversight, and reporting of internal controls to help you build and manage them. These controls can be implemented into any business to assist in identifying theft and preventing it in the future. Topics include:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
The New Revenue Standard ASC 606 Implementation and Post-Implementation Issues
COURSE DESCRIPTIONThe objective of this course is to address the new revenue standard in ASC 606, Revenue from Contracts with Customers, and its related updates, and provide guidance to nonpublic (private) entities who implemented the standard in 2019 or 2020 and are addressing post-implementation issues in 2021 and 2022. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Understanding the Statement of Cash Flows
COURSE DESCRIPTIONCash flow is one of the most important long-term indicators for the overall financial health of a business. For a business to enjoy long-term success, sufficient cash must always be on-hand to accomplish various things including paying worker salaries, resolving immediate debts, and paying the companys normal operating costs. Businesses also need cash-on-hand to pay for expenses, repay bank loans, pay taxes, and purchase new assets to fuel the companys future growth. A companys cash flow is documented in its cash flow statement. The cash flow statement, which is also known as a statement of cash flows, is a financial document that summarizes the amount of both cash and cash equivalents entering and exiting a company during a given time period. The cash flow statement provides useful context for both a companys balance sheet and income statement and has been a mandatory part of all corporate financial reports since 1987. The cash flow report is important because it informs investors, creditors, company owners, and other interested parties of the business cash position of the company and can act as a strong indicator of a companys overall financial health. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Who Commits Fraud and their Methods
COURSE DESCRIPTIONMany people consider accounting a tedious job, but not John Lewis. Throughout his three-year tenure with Unified Trucking he had ostensibly been a model employee, missing only a few days of work and conquering the Herculean task of bookkeeping single-handedly. The companys continued growth and profitability were the only indications management had ever needed to determine that John performed his job well. His professionalism and dedication made supervision unnecessary. John insisted on handling any problems or discrepancies personally and made it clear that the buck stopped with him. In fact, many bucks did stop with him, followed him home, and neatly deposited themselves into his bank account. In three short years, John managed to use his authority and exclusive bookkeeping access to bilk the company of nearly $100,000. As often happens, Johns illicit activities were only revealed by accident. If janitorial workers had not discovered a suspicious amount of discarded receipts, the theft would have continued undetected. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Business | Industry
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Courses are listed in Alphabetical order
Accountants Wanted
COURSE DESCRIPTIONAn increase in the number of businesses, changing financial laws and regulations, and greater scrutiny of company finances will drive faster-than-average growth of accountants and auditors, reports the Department of Labor (DOL). In addition, in response to recent accounting scandals, new Federal legislation restricts the non-auditing services that public accountants can provide to clients. If an accounting firm audits a clients financial statements, that This course will review some of the causes and effects of the increasing demand for accountants. We will then review some of the steps that you and your firm can take to retain quality accountants and avoid the risk of accountant turnover within your organization. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Capital Budgeting Analysis
COURSE DESCRIPTIONCapital Budgeting Analysis is a process of evaluating how we invest in capital assets; i.e. assets that provide cash flow benefits for more than one year. We will include three stages within Capital Budgeting Analysis: Decision Analysis The long-term investments we make today determine the value we will have tomorrow. Therefore, capital budgeting analysis is critical to creating value within financial management. And the only certainty within capital budgeting is
Once we have completed the three-stage process (as outlined above), we evaluate capital projects using a mix of economic criteria that adheres to the principles of financial management. Three good economic criteria are Net Present Additionally, we need to manage project risk differently than we would manage uncertainty. We have several tools to help us manage risks, such as increasing the discount rate. Finally, we want to implement post-analysis and tracking Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Competitive Intelligence Part I
COURSE DESCRIPTIONCompetitive Intelligence (CI) pulls together data and information from a very large and strategic view, allowing you to predict or forecast what is going to happen. This, in turn, allows you to effectively strategize in relationto your competitive environment. Therefore, competitive intelligence allows you to remain competitive by improving your strategic decisions and this leads to better performance against your competitors. Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Competitive Intelligence Part II
COURSE DESCRIPTIONThis course provides more in-depth coverage on competitive intelligence with an emphasis on analytical models used by CI Professionals. The course also provides an overview of CI Systems and pulls all concepts together by presenting some short case studies. Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Creating Value for Non Profit and NGOs
COURSE DESCRIPTIONThis course introduces managers and other professionals working in the nonprofit sector to Value-Based Management. The course attempts to establish a common framework for how nonprofit's and non-governmental organizations can apply This course outlines how value-based management can be applied to non-profit and non-governmental organizations. This course also attempts to highlight several best practices for creating value in the nonprofit sector. Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Creating Value in the Nonprofit Sector
COURSE DESCRIPTIONUp until now, little if any information has been available on how we can apply this framework to the Nonprofit Sector. However, as the nonprofit sector become more business-like, the need for value-based management grows. To ensure that non-profits function within this value-based framework, we can do many things, such as making the organization more entrepreneurial in how it manages social programs, recognizing and measuring social value in the delivery Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Creating Value Through Financial Management
COURSE DESCRIPTIONWhen we look at the typical financial function within an organization, we will find a host of accounting activities: processing of payables, customer invoicing, payroll administration, financial reporting, etc. According to one survey, Less than 20% of financial management is spent on "real" financial management, things like w measurement, risk management, forecasting, strategic planning, investment analysis, competitive intelligence, etc. All of these things are Therefore, one of the first steps for financial functions to take when it comes to creating value is to move out of the traditional accounting box and into real financial management. Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Disaster Plan Development
COURSE DESCRIPTIONEnsuring the business continuity, the continuation of critical business operations in the event of an unforeseeable disaster is a chief responsibility of an organizations management team including its financial officer or external CPA. According to Kit Tuveson, chairman of the International Facility Management Association and worldwide facility operations manager for Hewlett-Packard in San Francisco, only 40% of the companies that experience a disastrous event at their place of business will ever open their doors again. In addition, a study developed by the University of Minnesota found that the average company which was put out of business for as little as four and a half days experienced up to a 50% loss in its capacity to operate. Many companies believe that because they are small that they are at less risk and are unable to afford the protection that larger companies can afford. However, it is the smaller companies that are at the greatest risk and therefore should be even more inclined than the larger companies because they are more likely to have all their eggs in one basket. For example, the smaller company commonly has only one work location, a limited number of employees, all of their assets stored at one location, etc. This course will introduce you to the process of developing, communicating, and testing a disaster recovery planto avoid this potential pitfall and ensure the continuation of critical business operations in the case of an unforeseeable event. Throughout this course, the term disaster shall mean any unforeseeable event which has the potential ability to cause an interruption in the normal business operations of an organization. This would include natural disastrous events such as fire, flood, hurricane, earthquake, tornado, etc. in addition to electrical power failure, communication system malfunction, information system crashes, etc. We will begin by taking a look at a mock scenario of a company that experiences a flood during the normal course of a day. This company does not have adisaster plan in place and as a result, experiences a huge loss both financially and emotionally. You will then be introduced to some of the processes and procedures which this mock company and your company or clients can utilize to ensure the continuation of critical business operations in the event of an unforeseeable disaster to reduce your financial and emotional risk. This course will then revisit the mock scenario under the assumption that the company did have a disaster plan implemented when the flooding took place and compare the resulting damages imposed by the event. Finally, you will be provided with additional resources that you may choose to utilize when developing your own disaster plans and a glossary of some of the more common disaster recovery terms. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Evaluating Financial Performance
COURSE DESCRIPTIONFinancial information is used by almost everyone and any manager hoping to effectively communicate and understand business must be able to analyze financial information. This course explains the basics of accounting, links accountingto financial statements analyzes financial statements and works through economic analysis of investments. Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Financial Planning and Forecasting
COURSE DESCRIPTIONFinancial planning is a continuous process of directing and allocating financial resources to meet strategic goals and objectives. The output from financial planning takes the form of budgets. The most widely used form of a budget Therefore, we can have an Operating Plan and a Financial Plan. However, to keep things simple and to make sure we integrate the process fully, we will consider financial planning as one single process that encompasses both operations Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Going Public
COURSE DESCRIPTIONThere are millions of privately held companies throughout the United States and the World. Very few of these privately held companies will graduate from the minor leagues of business (privately held) to the major league of business (publicly held). This transformation from the minor league to the big league in business is called going public and it culminates when the company can finally sell its stock to the public; referred to as an Initial Public Offering or IPO. As with any major business transformation, going public requires extensive planning, preparation, and perseverance. This short course will outline the IPO process and some of the critical issues that a privately held company must address for successfully going public. The main reason for going public should be to grow the business through increased capitalization. In reality, many IPOs are driven by the need to make the company liquid so investors can get a return for their risky investment. To go public, strong consistent growth rates should be in place to support this major capital increase. Companies with slow growth rates should consider alternatives to going public since failure to put this major infusion of capital to immediate use can drive down valuations. Topics Covered:We will divide the process into three phases, all of which tend to be somewhat concurrent
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Managing Cash Flow
COURSE DESCRIPTIONCash is the most liquid of assets and it represents the lifeblood for growth and investment. To generate cash, we must efficiently and effectively manage the activities that provide cash. These activities include billing customers as quickly as possible, disbursing payments only when they come due, collecting cash on overdue accounts, and investing idle cash. Therefore, managing cash flow involves several objectives:
This course will attempt to outline how these objectives can be met. We will try to answer the following questions:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Mergers and Acquisitions Part I
COURSE DESCRIPTIONMergers and acquisitions represent the ultimate change for a business. No other event is more difficult, challenging, or chaotic than a merger and acquisition. Everyone involved in the process must have a clear understanding of how You might be asking yourself, why do I need to learn the merger and acquisition (M & A) process? Well for starters, mergers and acquisitions are now a normal way of life within the business world. In today's global, competitive Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Mergers and Acquisitions Part II
COURSE DESCRIPTIONMergers and acquisitions represent the ultimate change for a business. No other event is more difficult, challenging, or chaotic than a merger and acquisition. Everyone involved in the process must have a clear understanding of how You might be asking yourself, why do I need to learn the merger and acquisition (M and A) process? Well for starters, mergers and acquisitions are now a normal way of life within the business world. In today's global, competitive environment, In other cases, such as Cisco Systems, mergers are a strategic component for generating long-term growth. Additionally, many entrepreneurs no longer build companies for the long-term; they build companies for the short-term, hoping Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Process Improvement The Six Sigma
COURSE DESCRIPTIONEverything everyone does within an organization is part of a process. So invariably if you want to improve what the organization does, then you have to focus on improving the process. By putting your emphasis on the process, youavoid the typical trap that so many business leaders seem to fall prey to looking to cut costs, they focus on trimming payrolls or pushing people to do more with less. This short-sided approach may get a brief bump in performance. However, in the long run, you end up increasing costs, reducing value to the customer, and making it harder for the company to compete. Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Strategic Planning
COURSE DESCRIPTIONThe essence of management includes the ability to plan. As you work your way up the organization, planning moves from operational to strategic. Strategic Planning is one of the principal responsibilities of upper-level management. Strategic Planning attempts to answer a very fundamental question:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
The Balanced Scorecard
COURSE DESCRIPTIONAccountants communicate with financial statements. Engineers communicate with as-built drawings. Architects communicate with physical models. It seems that almost every profession has some means of communicating clearly to theend-user. However, for people engaged in strategic planning there has been an ongoing dilemma. The finished product, the strategic plan, has not been communicated and reached the end-user. Sure, strategic plans are nice to look at, full of bar charts, nice covers, well written, and professionally prepared; but they simply have not impacted the people who must execute the strategic plan. The result has been poor execution of the strategic plan throughout the entire organization. And the sad fact of the matter is that execution of the strategic plan is everybodys business, not just upper-level management. Upper-level management creates the strategy, but execution takes place from the bottom up. Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
The Management of Capital
COURSE DESCRIPTIONThe long-term investments we make today will determine the value of our business tomorrow. To make long-term investments in new product lines, new equipment, and other assets, managers must know the cost of obtaining funds Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() |
Federal Tax | Tax Planning
Click the icon for detailed course description and information.
Courses are listed in Alphabetical order
1040 Workshop Taxes In-Depth 2023
COURSE DESCRIPTIONDesigned to make the practitioner comfortable with high traffic issues, this program enables participants to discuss and handle individual tax essentials. The course examines and explains the practical aspects of return preparation Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() ![]() |
Asset Protection (Mini)
COURSE DESCRIPTIONThe current litigation explosion has created tremendous Interest in asset protection. Not only does this area have financial and estate aspects but it directly impacts tax planning. This course is designed to survey opportunities for asset protection that can arise during tax planning and to determine how to properly report such transactions. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Auto Rules (mini)
COURSE DESCRIPTIONOperating costs for vehicles used in the course of a taxpayers business are deductible. Thus, when taxpayers use their vehicles in their businesses or employment, they can deduct that portion of the cost of operating their vehicle. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Bankruptcy Tax Issues (Mini)
COURSE DESCRIPTIONThe Bankruptcy Abuse Prevention and Consumer Protection Act was enacted to minimize abuse of the bankruptcy system. Included in this Act were tax law changes and other changes that individuals, partnerships, and corporations will see Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Basic Fringe Benefits (Mini)
COURSE DESCRIPTIONThis course is an overview of basic fringe benefits and examines their mechanics, compensation methods, valuation, withholding, and accounting. Achievement awards, term life insurance, medical reimbursement, meals and lodging, educational Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Basic Marital Tax Matters (Mini)
COURSE DESCRIPTIONIn this mini-course, initial marital tax matters such as living together, property rights, premarital agreements, filing status, exemptions, and dependents are explored. The detailed support test for children of divorced or separated Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Business Taxation for the Business Owners
COURSE DESCRIPTIONAmericans who want to be their boss are not entirely on their own. They have a rich uncle - Uncle Sam - who is there to help, as well as to make demands. The Nation's tax laws are intended to encourage people to start new businesses and are chock full of incentives and tax breaks, as well as sometimes onerous reporting requirements. This course is a fast-paced and entertaining guide through tax issues affecting business entities and their owners. The focus of this class is on tax devices and techniques available to the small-business owner. Emphasis will be given to operational deductions, fringe benefits, compensation, family income splitting, retirement plans, and estate planning. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Business Travel and Entertainment (Mini)
COURSE DESCRIPTIONTaxpayers are once again looking to CPAs for guidance and planning related to travel and entertainment expenses. This comprehensive mini-course examines and explains the practical aspects of business travel and entertainment deductions. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Choice of Entity Choosing the Right Business Entity and Getting Cash Out of It
COURSE DESCRIPTIONThis comprehensive book describes and compares sole proprietorships, partnerships, limited liability companies, C corporations, and S corporations. It examines their advantages and disadvantages, permitting the reader to properly Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Choosing the Right Business Entity and Getting Cash Out Of It (Mini)
COURSE DESCRIPTIONThis mini-course describes and compares sole proprietorships, partnerships, limited liability companies, C corporations, and S corporations. It examines their advantages and disadvantages, permitting the participant to properly select the right business entity for their tax and liability needs. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Complete Guide to Estate and Gift Taxation
COURSE DESCRIPTIONThis presentation integrates federal taxation with overall financial planning. The course will explore tax strategies relating to the central financial tactics of wealth building, capital preservation, and estate distribution. The result is a unified explanation of tax economics that will permit the tax professional to locate, analyze, and solve financial concerns. Designed to improve the quality of services to clients and the profitability of engagements, The course surveys wills, living trusts, gifts, marital property, and probate avoidance. Will and trust forms are explored along with living wills, durable powers of attorney, and nominations of conservators. Designed to eliminate Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Concepts and Mechanics of Exchanges
COURSE DESCRIPTIONWhile tax reform visions have changed the tax on profits realized from the disposition of real estate, investors still seek escape hatches from the capital gain tax. Tax-deferred exchanges permit the disposition of property often with Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Coronavirus Tax Summary (Mini)
COURSE DESCRIPTIONThe Families First Coronavirus Response Act was signed by President Trump on March 18, 2020. Later on March 27, 2020, he signed the Coronavirus Aid, Relief, and Economic Security (CARES) Act, with a $2.2 trillion price tag. These This course is an overview and summary of tax provisions contained in the above legislation and government pronouncements. It provides a reference to selected individual, business, retirement, employment, filing, and charitable tax Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Corporate Tax Planning
COURSE DESCRIPTIONThis course examines and explains the practical aspects of using the closely held corporation to maximize after-tax return on business operations. Recent developments giving corporations a competitive edge over other entities are explored The program covers step-by-step tax procedures to form, operate, and ultimately dispose of a closely held corporation. Distinctions between S and C corporations will be unraveled and guidelines for client direction given. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Corporate Taxation (Mini)
COURSE DESCRIPTIONThis course examines and explains the basics of corporate taxation. The focus is on regular or C corporations, their formation, and operation under tax law. The advantages and disadvantages of corporations are examined; incorporation and capitalization issues are discussed; and, basic tax rates and specialty taxes are reviewed. The tax treatment of operational expenses and deductions are outlined, and accounting periods and methods are explored. Finally, the dangers of multiple corporations and corporate distributions are highlighted Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
COVID-Related Tax Relief Act of 2021
COURSE DESCRIPTIONThis course will discuss the new tax provisions related to Economic Disaster Relief, Paycheck Protection Programs, and Forgiveness as well as the Employee Retention Credit. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Dealing with Debt and Interest
COURSE DESCRIPTIONThis course brings the practitioner up-to-date information on tax issues affecting interest and debt. It covers the definition of bona fide debt, the avoidance of equity and lease treatment, imputed interest rates, and debt modification. The various types of interest and their required allocation are explored and reviewed. For the economically troubled client, special attention is devoted to debt cancellation, repossession, discounts, and foreclosure. The program also discusses installment sales, equity participation debt, taxable interest, and bad debts. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Debt and Selected Debt Related Issues (Mini)
COURSE DESCRIPTIONThis mini-course brings the practitioner information on tax issues affecting interest and debt. The various types of interest and their required allocation are explored and reviewed. For the economically troubled client, special attention is devoted to debt cancellation, repossession, discounts, and foreclosure. The program also discusses installment sales, taxable interest, and bad debts. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Defensive Divorce
COURSE DESCRIPTIONThis course will teach participants how to apply, implement, and evaluate the strategic tax aspects of marital dissolutions and living together arrangements. Current perspectives on property transfers, asset divisions, alimony, filing Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Divorce Transfers and Settlements (Mini)
COURSE DESCRIPTIONParticipants will learn how to apply, implement, and evaluate the strategic tax aspects of marital dissolutions and living together arrangements. Current perspectives on property transfers and asset divisions are examined with an emphasis on planning considerations. This mini-course reviews property settlements and other transfers incident to divorce. Basis allocation, third-party transfers, and purchases between spouses are also examined. Common pitfalls for the unwary such as transfers in trust, installment notes, and purchases between spouses are analyzed. Application of these tax principles is exampled in selected asset divisions of the residence, business interests, insurance, and pension benefits. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Earned Income Credit
COURSE DESCRIPTIONThe Earned Income Credit (EIC) is a refundable tax credit that has a significant impact on United States revenue and, in the 2019 tax year, amounted to almost $63 billion claimed by more than 25 million tax filers In a recent year, 153.8 million individual federal tax returns were filed, and 19.6 million 12.7% of individual taxpayers claimed the Earned Income Credit. Based on that percentage, it would not be unexpected that any tax return preparer will prepare the tax returns for many EIC claimants. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Easy Update and Inflation Adjustments 2022-2021
COURSE DESCRIPTIONThis mini-course examines key individual, business, retirement, and estate tax provisions recently enacted or indexed for inflation in an overview format that is easy to reference. The emphasis is on quick access to major tax changes Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Education Tax Benefits (Mini)
COURSE DESCRIPTIONToday taxpayers must plan for their children's education. Touching on various topics such as qualified tuition programs (QTPs), scholarships, and fellowships, this mini-course examines the tax treatment of costs related to education. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Employee Compensation and Benefits (Mini)
COURSE DESCRIPTIONThe various ideas, methods, and techniques to optimize the overall compensation package for key employees and principals are examined in this mini-course. Generally, businesses may deduct employees pay including wages, salaries, and other perks. Certain fringe benefits that can provide an unusually tax-favored manner of supplementing compensation are described and evaluated. In addition, equity participation is explored through stock sales, repurchase agreements, incentive stock options, ESOTs, stock options, and bonuses. Finally, deferred compensation arrangements are investigated. The goal of this mini-course is to provide participants with a working knowledge of the types of compensation necessary to structure a compensation package minimizing tax liabilities and cost. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Entities and Title (Mini)
COURSE DESCRIPTIONBefore launching into an estate planning program, its important to know who owns what and exactly for whom you are planning. This requires that methods of holding title must be analyzed, considered, and selected. Sole proprietorships, S corporations, C corporations, partnerships, and limited liability companies are analyzed as to the formation, operation, and ultimate disposition. Since who or what holds title imposes its unique tax and legal consequences on the estate plan, the emphasis is given to the maximization of tax benefits in each business format. While each has its separate characteristics, several may be used together in more sophisticated planning. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Essential Legal Concepts with Tax Analysis
COURSE DESCRIPTIONWhile accounting and the practice of law are separate professions, the accountant must be conversant with essential legal concepts. Modern accounting practice requires familiarity with corporate legal structure, business entities, Knowledge is power and nowhere is that truer than in the field of law. To gain such a working knowledge of the law, readily understandable explanations are given to essential and related business law subjects. The accountant is guided Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Estate Planning (Mini)
COURSE DESCRIPTIONEstate planning is when tomorrow becomes today! As a result of recent legislation, estate planning has been made surprisingly simple. This mini-course surveys wills, living trusts, gifts, insurance, marital property, and probate avoidance. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Estate Planning Essentials
COURSE DESCRIPTION"Just the facts ma'am; just the estate planning facts." Designed to give a quick overview of estate planning essentials, this course surveys wills, living trusts, gifts, marital property, and probate avoidance. Will and trust types Talk about having it all in an overview course - there is even a quick review of immediate postmortem death tax planning and filling out Form 706. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Estate Planning with Business Issues (Mini)
COURSE DESCRIPTIONPractitioners are brought up-to-date information on tax issues affecting estate planning and business issues. A major emphasis of this mini-course is practical estate planning solutions that are cost-effective. Devised to reduce or eliminate estate problems and death taxes, this comprehensive guide examines wills, trusts, gifts, insurance, private annuities, and other general estate planning tools. The planning issues and problems that arise from owning a business interest are also addressed Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Estate Planning with Selected Issues
COURSE DESCRIPTIONEveryone needs to do estate planning. Whether a person is a business owner or an employee, young or retired, wealthy or poor, people should plan their estate. Even those without assets need to deal with old age, possible conservatorship, Estate planning is more than just planning for death. It includes building an estate during a lifetime, then seeing that those assets are protected in an estate that can be passed to the next generation. It allows you the opportunity Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Estate Tax Planning
COURSE DESCRIPTIONEstate Tax Planning examines the various aspects of planning for the estate tax liability. The course begins with a discussion of the genesis of estate taxation in English common law and continues with an examination of the estate The role of trust in estate tax minimization is considered. The common trusts employed in estate tax planning are explained, and the uses of credit shelter trusts, QTIP trusts, and irrevocable life insurance trusts are demonstrated. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
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Estate Tools and Trust (Mini)
COURSE DESCRIPTIONEveryone needs to do estate planning. It is more than just planning for death. Estate planning is designing a program for effective wealth building, preservation, and disposition of property at the minimum possible tax cost. This exceptional Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Family Tax Planning
COURSE DESCRIPTIONWhile the nuclear family remains the center point of society, today it is under tremendous economic and social pressure. This course is designed to cover hot topics having a direct impact on the practitioner who represents any client Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Family Tax Planning (Mini)
COURSE DESCRIPTIONWhile the nuclear family remains the center point of society, today it is under tremendous economic and social pressure. This mini-course is designed to cover hot topics having a direct impact on the practitioner who represents any Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Fast Track Retirement Planning
COURSE DESCRIPTIONWe are all (including tax practitioners) getting older, and the need for effective retirement planning has never been greater. This course is essential for participants who wish to attain a comfortable retirement for themselves and Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Fast Track Retirement Planning (Mini)
COURSE DESCRIPTIONWe are all (including tax practitioners) getting older, and the need for effective retirement planning has never been greater. This mini-course is essential for participants who wish to attain a comfortable retirement for themselves and their clients by maximizing tax-saving strategies. Retirement income needs are analyzed; Social Security benefits are determined, and distribution options from IRAs and retirement plans are explored. Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
FBAR Filing What? Who? Steps
COURSE DESCRIPTIONToday many people live or work outside their home country. Their tax and reporting situations can be complex. For legitimate reasons or not-so-legitimate reasons, U.S. persons - citizens or residents, or entities - may have foreign bank and financial accounts or interests. And they may be required to report the foreign accounts to the U.S. Treasury, whether or not they must file a U.S. tax return. This course provides tax professionals with the know-how to help U.S. persons, citizens, residents, and entities, to carry out their filing obligations and avoid potentially severe financial penalties. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Financial Planning Exploring Tax Strategies (Mini)
COURSE DESCRIPTIONThis mini-course integrates federal taxation with overall financial planning. The course explores tax strategies relating to the central financial tactics of wealth building, capital preservation, and estate distribution. The result Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() ![]() |
Getting Cash Out of Your Business
COURSE DESCRIPTIONThis course examines the various ideas, methods, and techniques capable of optimizing the overall compensation package for key employees and principals in small to medium-sized businesses. Qualified and non-qualified deferred compensation, benefit targeting, insurance programs, statutory fringe benefits, interest-free loans, and investment planning are investigated. Effective pay plans essential to attract, motivate and retain key people are defined and evaluated. Consideration is given to indirect compensation in the form of business entertainment, expense accounts, auto use, travel, and transportation. Equity participation is explored through stock sales, repurchase agreements, incentive stock options, ESOTs, stock options, and bonuses. The new field of professional services is probed to provide tax, financial, and estate planning to the key executive. Topics include:
Learning Objectives:After reading the course material, you will be able to:
Who Should Attend:
Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:![]() ![]() |