CPE Catalog & Events

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 all activities that occur during the wrap-up phase of the engagement. This aspect of an audit engagement is where all good intentions are at risk of unraveling and creating deficiencies in audit quality and compliance with professional and regulatory standards.

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 how to properly fulfill the requirements for identifying, evaluating and communicating internal control deficiencies identified during the course of the financial statement 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 emphasizes the key activities that ensure that appropriate quality control procedures were performed on the financial statement audit.

Better understand the digital asset environment Gain confidence when auditing entities who hold or transact with digital assets. Identify challenges, risks, and factors to consider when deciding to accept or continue with a client who holds or transacts with digital assets. This course provides critical information, including: The mission of the Digital Assets Working Group and the development process of nonauthoritative guidance Private keys and ways to safeguard them and the related digital assets The rapidly evolving nature of the digital asset ecosystem that may lead to challenges when performing required procedures surrounding laws and regulations. You will gain: Insight into the unique aspects of the risk assessment process in the digital assets space Awareness of the pseudo-anonymous nature of digital asset transactions that may lead to challenges in performing required procedures surrounding related-party relationships and transactions.

Are you auditing employee benefit plans? Employee benefit plan (EBP) audit engagements continue to be scrutinized by regulators and peer reviewers due to history of noncompliance with applicable professional standards. Auditors require proper skills to perform EBP engagements effectively. You will work through the plan audit process from engagement acceptance through the archive. Because these are the most common types of plans audited, you will take a deep dive into defined contribution plans to comply not only with professional standards, but also with ERISA and SEC requirements. You will also obtain an awareness of additional considerations when auditing defined benefit pension plans and health and welfare benefit plans. Tap into ways to plan and conduct effective risk-based plan audits to comply with professional standards while maximizing efficiency. This course provides CPE credit in the Auditing (11.5) and Accounting (1) fields of study.

Supports senior auditors Gain a comprehensive knowledge base so you are well-prepared to become a well-rounded audit professional. Learn best practices on increasingly advanced audit topics as you explore complex topics like revenue recognition, income taxes, estimates and fair value, financial reporting, and the auditor's report. Meets a range of needs You can master your current position or prepare to progress through your career - or even join other staff members for your firm's comprehensive group training program. Level 4 courses - also available a la carte: Engagement Management and Supervision Risk Assessment and Advanced Internal Control Considerations Auditing Revenue Recognition Auditing Deferred Income Taxes Auditing Estimates and Fair Value Using a Service Organization and the Use of a Specialist Overview of Financial Reporting Concluding the Audit - Reporting and Engagement Administration

Level 3, Experienced Staff/New In-Charge Learn how to apply best practices for increasingly advanced audit topics and explore the content areas that distinguish a well-rounded audit professional. In this third level, designed for experienced staff or new in-charge staff members, you will explore the following topics (which are also available individually): Engagement Management and Supervision Research Tools Risk Assessment Further Auditing Procedures Working Paper Review Understanding the Concept of Sampling Understanding the Concept of Sampling - Substantive Sampling Auditing Contingent Liabilities and Going Concern Auditing Investments Auditing Intangible Assets and Goodwill

Audit concepts and techniques you can use throughout your career As you take on new audit roles and responsibilities, you'll want to have in place a strong conceptual groundwork for all future audit learning. This course focuses on the skills and knowledge needed to perform duties commonly assigned to first-year audit staff. Level 1 covers the audit from the firm's perspective. On this level, you'll learn about the core concepts and the dynamics of in-firm and client relationships. Level 1's courses include: What Is an Audit? Nuts and Bolts: Preparation, Compilation, and Review Engagements Introduction to Professional Skepticism Deepen Your Professional Skepticism Understanding the Audit Process Audit Evidence New Auditor's Role on the Engagement Team Key Character Traits and Interpersonal Skills for Auditors Working Papers and Working Paper Documentation in a Financial Statement Audit Introduction to the Audit Risk Model When taken together with Level 2 - New Staff: Practical Application, this level will help you become a successful auditor and firm member right from the start! About Audit Staff Essentials - Taking you on your audit learning journey. From start to finish, Audit Staff Essentials (ASE) provides the training road map and support you need along your career journey. Designed to help you master your current position and excel in each phase of your career, this self-study series offers four levels that cover hands-on technical skills, conceptual expertise, and soft skill training. Regularly refreshed, this series is perfect for individual staff members or as a comprehensive group training program for firms. Get ready to position yourself or your staff members to become successful auditors and essential firm members. Levels include: Level 1 - New Staff: Core Concepts Level 2 - New Staff: Practical Application Level 3 - Experienced Staff/New In-Charge Level 4 - Experienced In-Charge/Senior

Level 2, New Staff: Practical Application Strong hands-on skills development to build on conceptual training As you take on new audit roles and responsibilities, you'll want to have in place a strong conceptual groundwork for all future audit learning. Part of Audit Staff Essentials (ASE), Level 2: New Staff: Practical Application focuses on the skills and knowledge needed to perform duties commonly assigned to first-year audit staff. Level 2 covers the audit process, including practical, hands-on training for internal controls, substantive testing, fraud considerations, analytical procedures, and much more. Availability separately, Level 2 courses include: Introduction to Internal Controls Fundamentals of Using Data Analytics in an Audit Fraud Considerations in a GAAS Audit Auditing Cash and Cash Equivalents Auditing Accounts Receivable and the Allowance for Doubtful Accounts Auditing Inventory and Inventory Valuation Auditing Prepaid and Other Current Assets Practical Application- Auditing Property, Plant, and Equipment Auditing Accounts Payable and Accrued Expenses Auditing Debt When taken together with Level 1 - New Staff: Core Concepts, this level will help you become a successful auditor and firm member right from the start! About Audit Staff Essentials - Taking you on your audit learning journey. From start to finish, Audit Staff Essentials (ASE) provides the training roadmap and support you need along your career journey. Designed to help you master your current position and excel in each phase of your career, this self-study series offers four levels that cover hands-on technical skills, conceptual expertise, and soft skill training. Regularly refreshed, this series is perfect for individual staff members or as a comprehensive group training program for firms. Get ready to position yourself or your staff members to become successful auditors and essential firm members. Levels include: Level 1 - New Staff: Core Concepts Level 2 - New Staff: Practical Application Level 3 - Experienced Staff/New In-Charge Level 4 - Experienced In-Charge/Senior

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. This course provides a high-level overview of bankruptcy and the roles of forensic accountants that work with bankruptcy engagements. Our overview employs three different scenarios to give learners a broad understanding of the field. 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 CPE course can be purchased individually or as part of the Specialized Forensic Accounting Certificate. Bankruptcy can manifest in diverse ways, and forensic accountants can play distinct roles in bankruptcy engagements. The role can vary depending on the client. Forensic accountants need to know how to apply the specific laws and deadlines set by the bankruptcy court and IRS. Through narration by an industry subject matter expert and practical scenario exercises, this CPE course describes the types of bankruptcies and key reorganization concepts. Each module contextualizes bankruptcy, with financial projection, valuation, and insolvency factors. Enhanced On-Demand Format This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course. Part 2 Apply key concepts related to financial projection and valuation issues encountered in bankruptcy cases. Identify and address insolvency indicators and risks. Recall and compare key reorganization concepts and their impact on an engagement.

This CPE course can be purchased individually or as part of the Estate Planning Certificate Program. Estate planning is the cornerstone of any personal financial plan. An estate plan that is not coordinated with the overall personal financial plan may inadvertently derail other planning objectives. Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this course covers the correct application of estate planning strategies that can greatly enhance the client's personal financial plan. Estate planning strategies addressed in this CPE course cover a wide range of personal financial planning goals, including: Charitable giving Managing blended marriage situations Multigenerational transfers Wealth replacement. Part of most estate planning considerations, gifting strategies will also be discussed in this course. Enhanced On-Demand Format This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course.

CPAs and accountants need to understand the three elements of fraud, red flags that may indicate the possibility or present of fraud, and the importance of good internal controls. Viewing actual documents used to commit the fraud in the case study help CPAs and accountants understand how the fraud worked and how to recognize fraudulent disbursements. The Bears Will Be Bears, Fraudsters Too course is designed for CPAs, accountants, and auditors who review and process accounts payable and audit accounts payable.

Become a certified peer review team captain! Learn the foundation of an effective peer review engagement and evaluation of a firm's system of quality control under the AICPA Practice-Monitoring Program. As a future team and/or review captain, you will learn to successfully plan for, perform, and report on both system and engagement reviews. This two-part CPE course features an online self-study module and a group-study course entitled Becoming an AICPA Peer Review Team or Review Captain: Case Study Application. Completion of both parts is required to become certified qualified as a peer review team captain

Budget for targets. This course will help you identify factors that affect management's performance and identify dysfunctional behaviours from the budget process. By breaking down planning and operational factors, you can recognise budgeting as a control enhancing tool. This interactive course enables you to: Identify the impact that budgets could have on motivation and performance, Use a budget to exercise control over the operations of the organisation, and Identify dysfunctional behaviours and management actions. Gain experience with detailed exercises. The practical hands-on exercise uses real-world examples, and they are designed to give you real-world knowledge on how to apply daily cost accounting principles. 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.

Description:Have you ever considered a tax audit from the perspective of an IRS examiner? This session explains how you can use IRS Audit Technique Guides (ATGs) to enhance tax compliance. You will obtain a glimpse of the audit process from the viewpoint of an IRS agent as we explore insights that the IRS provides to its own examiners. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

** Get the basics on blockchain.** This CPE course can be purchased individually, or as a part of the Blockchain Fundamentals for Accounting and Finance Professionals Certificate program. Understand the history and evolution of blockchain and bitcoin, as well as the underlying mechanism of blockchain. Knowing the fundamentals of money and currency will reveal how bitcoin fits into the bigger picture. Gain knowledge of core components unique to blockchain and bitcoin for accounting and finance professionals, so you can have meaningful and relevant conversations with clients.

Boost your blockchain knowledge! Remember when you earned your certificate in Blockchain Fundamentals? Now you can refresh your blockchain knowledge without taking the full course. Available exclusively to current certificate holders, this self-paced supplemental course updates you on new developments such as applications and regulations. Stay at the forefront of blockchain technology by constantly updating your knowledge and retaining your blockchain certificate.

** Get ready for blockchain transactions ** This CPE course can be purchased individually, or as a part of the Blockchain Fundamentals for Accounting and Finance Professionals Certificate program. Learn how transactions are conducted on blockchain, including the sending and receiving of crypto assets, transaction fees, UTXO versus account models, throughput, and settlement. This CPE course will help you gain knowledge about zero-knowledge proof with an animated video that highlights the mechanism and benefit of it. Observe useful application of blockchain in various industries, such as supply chain, health care, digital identity, financial services, accounting and auditing, and tax.

Reporting on ERISA engagements has changed. See what is new. SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA, is specific to audits of financial statements of employee benefit plans (EBPs) subject to the Employee Retirement Income Security Act of 1974 (ERISA). This guidance is for audits of ERISA plan financial statements only. AU-C section 703, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA, addresses the auditor's responsibility to form an opinion on the financial statements of EBPs subject to ERISA. It also addresses the form and content of the auditor's report issued as a result of an audit of ERISA plan financial statements. AU-C section 703 applies to audits of single employer, multiple employer, and multiemployer plans subject to ERISA and to an audit of a complete set of general purpose financial statements of ERISA plans and is written in that context. AU-C section 703 also addresses audits of section 103(a)(3)(C) ERISA audits. This module presents guidance for both, layering on the differences when performing a section 103(a)(3)(C) engagement.