CPE Catalog & Events

AICPA's Fundamentals of Forensic Accounting Certificate Program This course is part of the Fundamentals of Forensic Accounting Certificate Program - a comprehensive, integrated curriculum - covering AICPA's entire Body of Knowledge in this topic area. The program will provide you with the training, knowledge, and practical guidance needed for a solid understanding of financial forensics. Credit for individual courses purchased can be applied to the full program when you enroll within one year of the original purchase date. Please visit cpa2biz.com/forensic for information on the complete program. This course provides an overview of the professional standards and conduct considerations that all CPAs who work as forensic accountants must adhere to. Guidance of both an authoritative and non-authoritative nature is explained. Discounts FVS Section Members Save an Additional 20%! When you log into this website with your AICPA member user account, the section discount will be automatically applied during checkout. Please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org if you have any questions or encounter any issues.

This course will enable you to develop an understanding of the responsibilities of a technical reviewer when preparing a review for Report Acceptance Body (RAB) presentation. We will compare the technical review process of a System Review with that of an Engagement Review, and highlight the best practices associated with both. We will review the ongoing qualification of a technical reviewer. Additionally, we will identify and discuss the most common findings from RAB observations and the ways in which technical reviewers can avoid such findings.

This CPE course provides an overview of AICPA Professional Standards CS section 100 (Statement on Standards for Consulting Services No. 1) and VS section 100 (Statement on Standards for Valuation Services No. 1). The course covers: Consulting services (including consulting services for attest clients); Valuation services (including types of engagements to estimate value and valuation); and, Calculation engagement reporting.

This video-based CPE course is included in the Not-for-Profit Certificate II Program. It can be purchased individually or as a part of the Not-for-Profit Certificate II - Governance and Assurance track. Not-for-profits (NFPs) vary significantly in their purpose, size, and complexity, but they all have one thing in common: they exist to fulfill a societal need or accomplish a public benefit. Strategic planning helps set priorities, allocate resources, and align staff and volunteers' efforts to effectively accomplish the NFP's mission. Successful NFPs can execute a clear strategy, monitor progress and evaluate results. This CPE course offers detail-rich examples and case studies to help you apply proven techniques to strategic planning. Note: As of August 1, 2018, course content has been updated to reflect implementation of FASB Accounting Standards Updates (ASUs) effective for most not-for-profit entities for their next financial reporting period, including those related to financial statement presentation (ASU 2016-14) and revenue recognition (ASU 2014-09 and ASU 2018-08).

This CPE course can be purchased individually or as part of the Retirement Planning Certificate Program. The SECURE Act is the first major legislation to revamp retirement plans in over a decade. The provisions and planning strategies to help your clients avoid unintended tax consequences on their estate and retirement plans have been implemented into this learning program. Are you ready to help your clients set realistic expectations and goals? In this four-part narrated PowerPoint presentation, Tom Tillery will examine Key assumptions and risks, Modeling techniques, Taxation and income tax planning, and Integration with other areas of PFP. Personal financial planners have numerous techniques available to estimate what financial independence looks like in their client's personal financial plan. This course will look at several of these techniques; as well as address taxation and income tax planning issues and strategies, and the integration of financial independence planning with other areas of personal financial planning. Note: This course has been updated for the Tax Cuts and Jobs Act ("Tax Reform"). Moderator, Tom Tillery Thomas Neal Tillery, CFPr, AEPr, CLUr, ChFCr, CRPCr, LUTCF is Vice President and Chief Compliance Officer of Parakleter Financial, Inc. Parakleter provides integrated fee-for-service financial planning without asset management or product sales. Enhanced On-Demand Format This on-demand format utilizes a slide deck format, enhanced with narration and interactive exercises that are designed to increase the level of engagement and hands-on application. Drag and drop exercises, case studies, and interactive diagrams are some examples of the interactive exercises that are used to supplement traditional instruction in this learning experience.

Fraud activities can be executed from within an organization, by parties outside an entity, or by both. Importantly, as the business world becomes more technological, the way fraud is carried out is changing. There must be an increased focus on understanding where new fraud vulnerabilities exist. In this session, we delve into the reasons that both internal and external intentional defalcations take place. The material discusses the new ways fraud is being actuated and looks at the factors driving those that undertake fraud. We spend time examining measures that can be implemented in order to stop fraud via the deployment of added security across the enterprise.

Fraud activities can be executed from within an organization, by parties outside an entity, or by both. Importantly, as the business world becomes more technological, the way fraud is carried out is changing. There must be an increased focus on understanding where new fraud vulnerabilities exist. In this session, we delve into the reasons that both internal and external intentional defalcations take place. The material discusses the new ways fraud is being actuated and looks at the factors driving those that undertake fraud. We spend time examining measures that can be implemented in order to stop fraud via the deployment of added security across the enterprise.

This CPE course can be purchased individually or as part of the Risk Management and Insurance Planning Certificate Program. What is an annuity? The short answer is that it's a contract that provides a periodic payment for a fixed period or for the duration of one's life. Annuity contracts can be complex, from both design and income tax perspectives. As the personal financial planner, you must be educated in the numerous applications and products available, and their tax consequences, to offer a reasoned opinion to clients regarding annuities in their overall financial plan. In this audiovisual CPE course, Tom Tillery will cover several types of annuities, including traditional, private placement variable, private, and charitable annuities. Additionally, you will learn how an annuity contract may be structured, based on the following factors: Commencement of benefit payments-immediate or deferred Method of premium payment-single or periodic payment Number of lives insured by the contract-single or joint Payment type-fixed or variable payment Plan of payment-settlement options or distributions

Leases overview Implementation Get a bird's-eye view of FASB ASC 842, Leases, and learn how a lease contract is identified, recognized, initially measured, subsequently measured, presented in the financial statements, and disclosed in the notes to the financial statements. Also gain a high-level view of lease modifications, sale and leaseback transactions, and tips on implementing FASB ASC 842.

This video-based CPE course is included in the Not-for-Profit Certificate II Program. It can be purchased individually or as a part of the Not-for-Profit Certificate II - Governance and Assurance track. How does your not-for-profit (NFP) ensure stewardship for funds received and accountability to constituents? Do you consider potential challenges or weaknesses - both operational and organizational - that could lead to negative consequences? Risk management is a continuous process. Failure to effectively consider and respond to risks could lead to lost revenue, increased costs, a tarnished reputation, and a decrease in constituents' perceived value of services. Not only is risk management an essential element of good governance, but it also informs the strategic planning process to keep an NFP on a path to mission success. In this CPE course, you will learn how to apply risk management techniques using the COSO Enterprise Risk Management (ERM) framework to create a strategy and an internal control structure tailored for the NFP environment. This course contains step-by-step examples and case studies to help you create a scalable risk management structure for any NFP.

Gain efficiency The Uniform Guidance Learn how to be more efficient and effective at planning and performing audits in accordance with the Uniform Guidance. Highlights Gain knowledge regarding performing a compliance audit under the Uniform Guidance, including the responsibilities of both the auditee and auditor. Learn how to identify federal assistance and how to determine a nonfederal entity's major programs. Gain an understanding of assessing, and testing internal control over compliance, and learn what is involved in identifying and testing compliance requirements in a single audit, as well as reporting on the results.

The more you know The Uniform Guidance Gain an understanding of Subparts A through E of the Uniform Guidance with an emphasis on the areas related to administrative requirements and cost principles. Learn the federal administrative requirements for nonfederal entities administering federal awards. Gain information regarding the federal cost principles that must be followed when charging direct and indirect costs to federal awards.

Learn from the inside out. Business strategy comes from internal and external forces. A formal and planned strategy approach implies that, during the analysis and evaluation of strategic options, every possible strategic option is considered. For some organisations, this is not practical, and various alternative approaches are practiced. In this course, you will learn how to set a formal strategic process as opposed to having an informal (or freewheeling) plan. Implement strategy with success. Understand emergent strategies. Use inside-out and outside-in strategies. Apply vision for a clear future. Gain competitive advantage. Ultimately, it is not the choice of strategic process or even strategic plan that is important. What is vital is that everyone within the organisation shares the same vision and goals, and that they all pull in the same direction to achieve those goals. This course will enable to you do this by giving you the tools to successfully implement strategic processes in your business model through detailed case studies and exercises. This is a standalone course but if you're interested in more of this type of learning while earning a designation, explore the CGMAr Finance Leadership Program.

Gain deeper insights. Gain an understanding of the peer review process and learn what you can do to prepare for your next peer review. We will compare the process for undergoing a System Review with that of an Engagement Review and address recent peer review guidance impacting both. You will learn about the required elements of quality control and the impact they have on reviewed firms. Also, find out about the most common areas of noncompliance with professional standards uncovered by peer reviewers and how you can avoid them. Highlighting resources and tools to assist you in enhancing the quality of your peer review.

If you are the owner, leader, or manager of an organization who wants to see your business consistently run better and grow faster, Bill Sheridan and EOS can help you and your team simplify, clarify, and achieve your vision. A recognized speaker, Bill's interactive style and real-world insight makes this a must-see event for growth-oriented entrepreneurs everywhere. Attendees will walk away focused, clear on priorities and issues, healthier as a leadership team, and using tools that help them gain more traction. Don't let the company run you - get a grip on your business.

Auditing Bits in BytesT - A Practical Break-Down of "Real World" Best Practices Applied in Highly Successful Audits is a series of eight individual sessions that guide professionals through the complete audit process from "A to Z" -- starting with Pre-Engagement Planning Activities, and going all the way through Wrap-up and Quality Control. Attempting to perform an effective and efficient audit can be intimidating and confusing, for new and experienced auditors alike. This series will provide valuable tips and techniques from an experienced auditor that are needed to successfully design and perform financial statement audits in "real-life" circumstances. Extensive illustrative examples will be used to reinforce a practical understanding of the most critical principles and standards that support a high-quality, insightful, and profitable engagement. This 2-hour session is designed to provide participants with a solid understanding of the important judgment calls that are made before the audit engagement even begins. While these decisions are made by the audit partner/manager, the impact of these conclusions has a direct impact on the entire engagement team. Professional judgment calls at this early stage influence the auditor's assessed risk of material misstatement (i.e., "what could go wrong" in the client's financial statements due to fraud or error). In addition, safeguards to protect and preserve threats to independence and objectivity are designed at this stage of the audit.

Auditing Bits in BytesT - A Practical Break-Down of "Real World" Best Practices Applied in Highly Successful Audits is a series of eight individual sessions that guide professionals through the complete audit process from "A to Z" -- starting with Pre-Engagement Planning Activities, and going all the way through Wrap-up and Quality Control.Attempting to perform an effective and efficient audit can be intimidating and confusing, for new and experienced auditors alike. This series will provide valuable tips and techniques from an experienced auditor that are needed to successfully design and perform financial statement audits in "real-life" circumstances. Extensive illustrative examples will be used to reinforce a practical understanding of the most critical principles and standards that support a high-quality, insightful, and profitable engagement. This 2-hour session focuses on the initial information that is gathered and important conclusions that are reached at the on-set of engagement planning and the performance of certain risk assessment procedures. This phase of the engagement sets the stage for how much effort will be invested in evaluating the design and implementation of internal controls (which is covered in Session 3 of this series). Key professional judgments made at this stage provide the foundation and rationale for risk assessment conclusions that are ultimately used to design the nature, timing and extent of further audit procedures (which is covered in Session 4 of this series). One of the most important learning points that participants will take away from this session will be the recognition that these preliminary activities are not just "check off the box" tasks, but are critical to early judgment calls about risk of material misstatement, which directly influences the audit effectiveness and efficiency.

Auditing Bits in BytesT - A Practical Break-Down of "Real World" Best Practices Applied in Highly Successful Audits is a series of eight individual sessions that guide professionals through the complete audit process from "A to Z" -- starting with Pre-Engagement Planning Activities, and going all the way through Wrap-up and Quality Control. Attempting to perform an effective and efficient audit can be intimidating and confusing, for new and experienced auditors alike.This series of eight individual segments will provide valuable tips and techniques from an experienced auditor that are needed to successfully design and perform financial statement audits in "real-life" circumstances. Extensive illustrative examples and exercises will be used to reinforce a practical understanding of the most critical principles and standards that support a high-quality, insightful, and profitable engagement. This 2-hour session focuses on important internal control considerations. This includes both evaluating the design and implementation of internal controls, which is required on all engagements. It also includes testing controls for operating effectiveness, which should be considered as part of the risk assessment procedures. This area is one of the most commonly misunderstood and misapplied aspects of the audit process, particularly given the recent significant changes in auditing standards. Inappropriate or inadequate judgment calls made at this stage of the engagement could have the greatest impact on financial statement audit effectiveness and efficiency. Missteps in this area also have the greatest likelihood of being identified as deficiencies in peer or regulatory review.

Auditing Bits in BytesT - A Practical Break-Down of "Real World" Best Practices Applied in Highly Successful Audits is a series of eight individual sessions that guide professionals through the complete audit process from "A to Z" -- starting with Pre-Engagement Planning Activities, and going all the way through Wrap-up and Quality Control. Attempting to perform an effective and efficient audit can be intimidating and confusing, for new and experienced auditors alike. This series of eight individual segments will provide valuable tips and techniques from an experienced auditor that are needed to successfully design and perform financial statement audits in "real-life" circumstances. Extensive illustrative examples and exercises will be used to reinforce a practical understanding of the most critical principles and standards that support a high-quality, insightful, and profitable engagement. This 2-hour session focuses on how to appropriately identify, evaluate, document and respond to risks of material misstatement due to either fraud or error in order to effectively and efficiently design the nature, timing and extent of further audit procedures (tests of controls for operating effectiveness and substantive audit procedures).

Auditing Bits in BytesT - A Practical Break-Down of "Real World" Best Practices Applied in Highly Successful Audits is a series of eight individual sessions that guide professionals through the complete audit process from "A to Z" -- starting with Pre-Engagement Planning Activities, and going all the way through Wrap-up and Quality Control. Attempting to perform an effective and efficient audit can be intimidating and confusing, for new and experienced auditors alike. This series of eight individual segments will provide valuable tips and techniques from an experienced auditor that are needed to successfully design and perform financial statement audits in "real-life" circumstances. Extensive illustrative examples and exercises will be used to reinforce a practical understanding of the most critical principles and standards that support a high-quality, insightful, and profitable engagement. This 2-hour session focuses on performing the substantive audit procedures outlined in the detailed audit plan. Common deficiencies in performing and documenting these further audit procedures will be discussed.