CPE Catalog & Events

This session explores managerial accounting techniques with an emphasis on internal decision-making tools. You will appreciate a reminder regarding concepts you may not have considered since your college days. We will revisit managerial accounting concepts by illustrating practical examples that you can immediately bring back to the office!

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.

You spent your life building retirement savings.  Now you want to make sure your savings last the rest of your life and perhaps pass some on to the next generation.  Come hear a veteran financial educator talk about money management and planning issues for this phase of your life.  

You only have one chance to make a good first impression.  In the fast paced world we live in, being able to create immediate rapport and a sense of trust with people is more important than ever.  Fortunately, this is an easily learnable skill that can serve you in both business and in life.  People who can master the one minute relationship end up making more money, being better liked, and enjoying their clients more.  

Fraud continues to plague businesses at epidemic levels, and technology control failures are a big reason fraud occurs. Using a case study approach, in this session, you will learn about the pervasiveness of fraud, the control failures that contribute to fraud, and what you can do to mitigate fraud risk. A specific focus of this course is the application of information technology general controls and information technology application controls. In this course, you will examine numerous reported fraud cases and identify the general control and application control failures that contributed to each of these frauds. By learning through these real-world case studies, you will be better positioned to reduce fraud risk.  

This course highlights significant updates that affect financial reporting and related attestation services. We will explore novel FASB pronouncements while examining the enduring impact of lease accounting and revenue recognition standards. This course will provide reminders regarding both GAAP and non-GAAP financial reporting alternatives for closely held entities. We will also explore selected guidance regarding audit, review, and compilation engagements.

Just about every company, no matter its size or the types of activities it undertakes, is at greater risk because of all the types of fraud that can be be carried out electronically. Potential perpetrators can be operating internally or externally and the scope of the damage that occurs is almost never limited to cyber-assets. While threat awareness is improving, there are still too many owners or top level executives that underestimate the scale of the issue. In this session, we delve into the types and the nature of many electronic defalcation schemes. The material then explores measures that organizations can implement to help stop these activities and add additional layers of security. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Award winning discussion leader Mark Hugh discusses how to create and capture value with consulting services. Whether you want to consult a little or full time, this valuable course reviews identifying a specialty, growing a practice, capturing value, creating deliverables, and effective marketplace marketing strategies.  

Young doctors sometimes arrive at an exotic medical diagnosis (You've got Kuru!), when a more common place explanation is likely (You've got a cold). These diagnoses are known as Zebras and doctors are taught, "When you hear hoofbeats, think of horses not zebras". Sometimes, the patient really has a rare disease and suffers from misdiagnosis and subsequent improper treatment. Similarly, managers, auditors, and investigators often see indicators of fraud, but dismiss them because they've been taught or assume based upon experience that it is just a mistake that looks like fraud. This session uses case studies to explore some of the more common symptoms of fraud that are often misdiagnosed.

Sustainability Accounting is now a recognized professional skill of increasing importance in larger organizations. It is the process of finding, measuring and managing the material metrics for sustainable performance and risk management. The goal is to bring these metrics into regular financial statements so leaders can act on them.  This course teaches Sustainability Accounting basics with example from the restaurant industry.   It is suitable for any professional or student who wants to learn fast about sustainability issues in specific industry sectors and how to integrate sustainability metrics into financial accounting and reporting.

Quality management will have a big impact on CPA firms. This course will cover both SQMS 1 and 2 as well as the related engagement level standards (SAS 146 and SSARS 26). The new standards will require a risk-based approach to quality management as well as the documentation of an information & communication process. SQMS 1 is required to be implemented at all accounting firms by December 15, 2025 but due to the size of the effort, firms should start their implementation process ASAP. SQMS 2 covers the appointment and eligibility of the engagement quality reviewer and the performance of the reviews. SAS 146 addresses the specific responsibilities of the auditor regarding quality management at the engagement level for an audit of financial statements and the related responsibilities of the engagement partner. SSARS 26 amends AR-C Sections to be consistent with these new standards. This two hour class will provide a deep dive into what you need to know to start your implementation process!

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!

The budgeting process can be a time consuming and frustrating process for accountants.  The constraints and pressures can lead to poor decisions in both the technical and human components.  This session will cover: Building Flexible Budgeting Models: Walking Through and Crunching The Numbers •    We can all learn from others and improve our budgeting process by listening to our colleagues’ wisdom and experience.  This session takes a unique review of the fundamental budget issues faced by all and walks through a detailed modeling process intended to generate discussion and best practices to improve your organization’s financial planning. 

It's a whole new world for lessees under ASC topic 842. Soon nearly all leases will need to be disclosed as a liability on the balance sheet - from buildings right down to autos and copiers. Although the greatest impact will be on large entities, this will affect the financial statements of small and mid-size entities as well. This program will dive into the new standard on leases, effective dates, and address what you need to know now.

Imagine being able to see into the future with confidence.  The ability to be a great forecaster is not innate but learned.  By examining great forecasters, we can learn to improve our ability to predict the future.  We will examine best practices and current research to improve our ability to predict events that will affect our business.  

After a false start in 2022 when it failed to pass through Congress, the Secure Act 2.0 was passed in a flurry of year-end legislation. This two hour program will cover the important changes in savings and distributions of retirement plans that impact individuals. Employers will also need to consider how Secure Act 2.0 will the administration of existing plans or the creation of new ones. This course will provide a concise look at these hot topics. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

When we verbally communicate with an individual, we must make a conscious decision as to whether we believe what we have heard.  Little do we realize that we are not making a decision based on what we have heard; rather we make a subconscious decision based primarily on what we have seen, or how the body was behaving when the subject was speaking.  We often walk away from a conversation with a gut feeling that the person was not telling the truth.  That gut feeling is your subconscious.  Yet we often have no idea as to why we have that feeling. This presentation is designed to provide the participant with the tools to identify those both verbal and nonverbal indicators that we all give off when we are under stress.  Normally, telling the truth does not create stress.  When we lie, we know that we are not supposed to and that creates stress, and it will manifest itself in some manner, and that is what a trained interviewer is looking to observe. When we observe indicators of deception, how do we deal with it?  How do we get the subject to admit to a wrong-doing when it is not in their best interest to do so?  That is one of the many things that will be addressed in this presentation.  Whether you are a parent dealing with you kids; an employer dealing with employees or and investigation interviewing a suspect, this presentation will provide you with the tools to assist you in finding the truth.

While the pace of FASB's standard-setting has slowed in recent years, the standards that have been issued will be impactful for many organizations. This course will begin with a review of standards effective in 2025 for public, private, and nonprofit organizations. From there, we'll explore upcoming standards, FASB exposure drafts, and ongoing projects to ensure you're prepared for what's next in financial reporting. The second half of the course will shift focus to developments at the AICPA. From quality management to ethics standards and the talent pipeline, there's no shortage of activity. We'll start with a detailed look at the quality management standards effective this year and their impact on firms, including changes to the Peer Review Program. Next, we'll cover essential ethics standards and the latest SSARS updates. We'll also examine common deficiencies in employee benefit plan (EBP) audits and discuss the initiatives of the National Pipeline Advisory Group.  

These are uncertain times. With constant economic fluctuation, geopolitical uncertainty and inflation pressures, corporations and their professionals are facing challenges at every turn. The Controllership function is accustomed to dealing with changing variables but when the change is constant and every evolving, even the simplest of tasks like cash flow and cash forecasting can become difficult.  This webinar is to focus on what methods the controller can elicit to attempt to address the current uncertainty when working with their cash flow issues and forecasting. Of course, there are basic measures that can be employed such as: Proactively managing receivables and payables Automate your accounts payable and receivables process Keep business expenses at a minimum Work with digital methods of payment from vendors Use credit wisely However, this webinar will explore methods used to create and manage your cash flow and forecasting processes. These methods go one-step past your typical forecasting to enable management to explore various alternatives and scenarios for the business.

Why do for profit organizations exist??? To make money!!!!! What a great concept. But if the organization does not have the proper collections and credit procedures in place, they may not be able to access that money. Hence the importance of the credit and collection process.Credit and collections are critical areas for the financial statement controllers. Customer credit is a form of payment that allows small business customers to purchase a product or service before paying for it in full. The process works similarly to the way a credit card does - you procure something and pay it back later. Collections is a term used by a business when referring to money owed to that business by a customer. When a customer does not pay within the terms specified, the amount of the bill becomes past due and is sometimes submitted to a collection agency. The sales and collection process includes business activities related to selling products and services, maintaining customer records, billing customers, and recording payments from customers. It also includes activities necessary to manage accounts receivable, such as aging accounts and authorizing credit. This course delves into the topics that impact the sales, credit and collections process for management. We discuss strategic steps management can take to ensure their processes are efficient and that they are able to actually collect their revenue.