CPE Catalog & Events

Yellow Book and Single Audit engagements are considered must-select engagements for peer review. This course will review the common deficiencies noted by peer reviewers and federal agencies. We'll focus on the requirements of Yellow Book independence, CPE, and reporting. We will also review deficiencies related to internal controls over compliance, compliance testing, and major program determination for Single Audits. We'll close the course with a look at the deficiencies often identified in COVID-related funds.

This course explores the increasingly complex features of Excel that facilitate efficient data analysis.  We will introduce numerous analytical methods and techniques by using practical examples to illustrate how to unleash the power of Excel when manipulating, analyzing and reporting information and dive into the powerful, but potentially under-utilized, capabilities of Microsoft Excel.  Designed for sophisticated users willing to approach spreadsheets from a unique perspective, this program encourages users to challenge the status quo by considering opportunities to take acceptable spreadsheets to a new level.

Challenges and solutions of auditing contracts With construction comprising a large and growing portion of the economy, it's important to stay on top of the very latest in accounting and auditing changes for the construction industry. In this webcast, you will gain insight about: Audit planning and substantive auditing procedures The core knowledge necessary to succeed Key issues affecting construction auditing, including auditing under the new revenue recognition and leases guidance Audit risks and risk assessment

Companies that fall victim to fraud schemes need to reassess internal controls in order to prevent future fraudulent activity. In this course, we will review the 18 most prevalent internal controls present as well as designed and operating effectively according to the Association of Certified Fraud Examiners' Occupational Fraud 2022: A Report to the Nations. Then we will tie these controls to the 17 internal control principles offered by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), the framework used by virtually all entities and auditors to assess the design and operational effectiveness of internal controls. Lastly, we will consider the impact of the 2020 pandemic on the internal control environment in the post-COVID pandemic era.

Professional standards are changing with the times and the desire of the AICPA to move the profession into a new era where use of technology will play a key role in an audit and professional skepticism, independence, and quality are emphasized. We are seeing changes already as the AICPA has issued 15 new standards since 2019. This program will discuss SASs 134 through 149.

In today's workplace, employees are faced almost daily with customers or teammates that may have needs or concerns that we are forced to handle. Though many of these situations are easily dealt with through simple communication skills, others may become heated and, in some instances, violent. Today we will discuss healthy ways to de-escalate a wide variety of potential issues.

As discussed in the Association of Certified Fraud Examiners’ Occupational Fraud 2022: A Report to the Nations, 86% of all frauds are misappropriation of assets.  Why is the misappropriation of assets so large?  Because there as so many of them it creates many, many opportunities.  And the asset which is stolen the most?  CASH!  Because it’s easy to conceal and you don’t have to convert it.  During this presentation, the many, many different ways to misappropriate (steal) assets and which assets (besides cash) are most subject to misappropriation are discussed as well as how to recognize such and more importantly, how easy it is to prevent it!

Organizations that use primitive costing methods make predictable mistakes, allocating too much cost to easy, high-volume "gravy" products and too little cost to difficult, low-volume "dog" jobs,  putting an organization with inferior information at a significant competitive disadvantage.  The secret to being the “smart competitor” is learning how to deal with overhead.  This session will show you how to assign 16 key overhead categories.  Whether you work in a wholesale, retail, healthcare, service or manufacturing business, you will find this session invaluable.  Get your cost right, and you will be able to give the "dogs" to your competitors and keep the "gravy" for yourself.

Human Resources professionals are often tasked with investigating allegations of employee misconduct, discrimination, and others. Investigation training is traditionally presented from the position of an outsider looking in, such as a governmental agency, law firm, or private investigator. HR investigations require similar skills, but the environment and the approach are quite different. This session provides best practices for interviewing to gather accurate information, such as creating and asking open ended questions, effective listening, and understanding verbal and non-verbal communication. Attendees will end the session with takeaways to immediately implement in future HR investigations. Two of three Episodes in the series.

There is no shortage of data, but relatively few organizations have an environment and process to isolate, capture, analyze, and convert data into actionable information. Too often, we collect as much data as possible, continue to use historic measurements, and communicate data using traditional vehicles. Good decisions are not the result of the amount of data gathered, but of the quality and understanding of the information. The goal of this program is to explore a number of analytical tools and techniques and identify applications for them within an organization. Analytical techniques will be introduced throughout the discussion, and a significant amount of time will be spent addressing the steps needed to establish a data-driven environment and identifying and discussing potential/specific applications. In this way, participants get experience they can begin to use in their organizations. An expanded list of reference books and next level software is also provided.

One of the most cost effective methods for storing your files safely and economically in the cloud is with Microsoft 365 OneDrive and SharePoint apps. If you use either or both of these cloud storage apps, this course is a "must take." There are often times when you want or need cloud based files to be stored on your local laptop or desktop PC. With the OneDrive Sync app, you can have the best of both worlds. You can have copies of a file stored locally and in the cloud simultaneously. The Synch app will update both copies of the file in real time for any changes that are made in the local or cloud copy of the file. A classic example is if you have a QuickBooks Desktop data file that you need to store locally to work with the files in QuickBooks. However, you also want the file stored in the cloud for anytime, anywhere access and enhanced security. The Sync app facilitates this scenario effortlessly. Nationally recognized accounting technology advisor and thought leader, John Higgins, will take you through the step-by-step process of setting up and using the Sync app. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

This course corresponds to our Controllership series. This course is dedicated to exploring the traditional controller role and stepping out of the box to identify areas where the controller can continue to add strategic value to their organizations. Within this segment of our controllership series, we discuss the area of cash and investments and explore how the controller can move these responsibilities into more of a strategic role. In today’s world, the role of cash management is often a pivotal role in the organization. In economically difficult times, controllers may find that they spend a great deal of their time on understanding and managing the organizations' cash position. This is certainly important and, in some areas, can be seen as a staple of the lifeblood of the organization’s ongoing viability. This course takes a look at some of the typical objectives involved in cash management and then evaluates how those objectives can be further stretched into strategic pillars of the organization.  

This course is an introduction to preparation, compilation, & review engagements. During this course, we will compare and contrast these different engagements by reviewing the procedures that should be performed, different reports, as well as the level of assurance specific to each type of engagement. 

Balancing the demands of a career and family life is a challenge faced by many working parents. The pressure to excel at work while being fully present at home can leave little room for self-care, often leading to burnout and mental fatigue. This course is designed to address these challenges head-on by providing actionable strategies to prioritize your mental health and overall well-being. The course emphasizes practical, easy-to-implement techniques tailored for busy working parents. From setting boundaries to prioritizing sleep and physical activity, you'll learn how to create sustainable habits that enhance your well-being. You'll also explore how to recognize the signs that additional support -whether from friends, family, therapy, or other resources- is necessary, and how to seek help without guilt or hesitation. Ultimately, this course will help you regain a sense of balance and control in your life by equipping you with tools to manage stress, build resilience, and rediscover joy in both your professional and personal roles. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Creating a culture of safety in a workplace requires attention in many different areas.  We will bring these areas into focus and provide attendees with information on how to make their individual workplaces safer for everyone. 

The course provides a concise overview of how to use ChatGPT to more effectively and efficiently research IRS taxation law. It delves into techniques for extracting precise information from complex tax legislation, interpreting IRS guidelines with AI assistance, and utilizing ChatGPT's advanced language models for nuanced legal analysis. Participants will learn how to streamline their research process, identify relevant tax law precedents, and apply AI insights to real-world tax scenarios, enhancing their professional proficiency in navigating the intricate world of IRS taxation. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Auditors are required by Generally Accepted Auditing Standards to perform audit procedures to determine if the financial statements are materially misstated due to error OR FRAUD.  Unfortunately, in the past the profession has focused on misstatements due to errors and largely ignored to possibility of misstatements due to fraud.  While SAS No. 122, AU 240, Consideration of Fraud in a Financial Statement Audit sets forth the procedures that auditors are required to perform in each audit to determine if the financial statements are materially misstated due to fraud, this program presents a practical approach to making such a determination.  It’s not a substitute for the requirements in SAS 122, AU 240, but rather an informal supplement to the standard with some common-sense procedures which are designed from my over 30 plus years of directing fraud investigations.  After attending this session, you will more than likely never look at a financial statement audit the same way.

Bitcoin, the original cryptocurrency, was released in 2009. After 15 years the cryptocurrency market consists of over 5,000 unique coins/tokens with a market capitalization of over 1.5 trillion as of 1/1/24. This course will provide an update on the cryptocurrency market and the blockchain technology that supports it. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

SAS 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, was issued in October 2021. The audit standard amends AU-C 315, including many changes to address common audit deficiencies. This course will provide an overview of SAS 145 and its changes to AU-C 315. Attendees will have an opportunity to evaluate the impact on audit methodology and documentation.

The new Standards emphasize that quality performance requires conformance to the Standards. Each standard within Domain III specifically identifies the responsibilities of the CAE and the board, as well as joint responsibilities. The new Global Internal Audit Standards were released on January 9, 2024, and will become effective January 9, 2025. The previous version, the International Standards for the Professional Practice of Internal Auditing, released in 2017, remains approved for use during a one-year transition period. The Global Internal Audit Standards guide the worldwide professional practice of internal audit. They serve as a basis for evaluating and elevating the quality of the internal audit function. The Standards use 15 guiding principles with five separate domains that enable effective internal audit implementation and examples of evidence of conformance. The Global Standards are organized into five domains. Domain I: Purpose of Internal Auditing Domain II: Ethics and Professionalism Domain III: Governing the Internal Audit Function Domain IV: Managing the Internal Audit Function Domain V: Performing Internal Audit Service