Fraud is constantly in the news. Whether its employee retention credit mills, FTX, the City of Dixon, it appears like fraud is everywhere. We'll start this session with a review of...
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...
Non-fungible Tokens (NFTs), unique, identifiable digital assets based on blockchain technologies, have become a fast-growing industry. This course will provide a background on how...
The ACFE/COSO Fraud Risk Management Guide (FRMG) was published in 2016 (and updated in 2023). It has quickly gained acceptance as the set of best practices for preventing...
Have you ever wanted to reduce the number of financial statement review points you receive? Have you ever been curious about a reviewer's thought process? This session will help...
Get accounting, auditing and assurance updatesThe AICPA A&A Focus Series is designed to keep members up to date in the accounting, auditing and assurance space, prepared for today...
Accountants have increasingly become the primary advisors for businesses of all sizes. Clients are seeking assistance with all aspects of business planning. Are you prepared to...
When an existing corporation considers making the S corporation election, the potential corporate-level 'built-in gain tax' (IRC 1374) is often the most important tax cost to...
Strategic Planning for SMEs
Auditing Inventory - Performing Required Observations and Other Common Procedures will primarily focus on performing the inventory observation, while introducing other risk...
CPAs can be requested to assist attorneys in litigation support in criminal proceedings. For criminal tax cases, the IRS has recommended prosecution. However, the rules and stakes...
Professional Codes of Conduct make Ethics seem easy and clear cut. However, this is not so in real life. This session discusses five cases where the ethics is not so clear cut. ...