2025 Accounting and Auditing Update
3.0 Credit Hours Price: 3.0 Tokens
Stay informed and prepared with this comprehensive annual update on the latest developments in accounting and auditing. We'll begin with a deep dive into the Accounting Standards Updates (ASUs) effective in 2025, followed by insights from the FAF's 2024 PCC Review and an overview of FASB's Invitation to Comment - Agenda Consultation, which will shape the future of accounting standards. On the auditing side, we'll tackle the essential changes in quality management standards that firms must implement by the end of 2025. The session will also highlight common deficiencies identified by the DOL in EBP (Employee Benefit Plan) engagements and provide a peek at upcoming projects from the Auditing Standards Board (ASB). Join us to gain practical insights and actionable takeaways to navigate these updates with confidence.
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Learning Objectives
- Recognize the impact of Accounting Standards Updates effective in 2025 on financial reporting
- Recall the changes made to PCC processes as a result of the 2024 PCC Review
- Identify potential topics identified by advisory groups in the FASB's ITC agenda consultation
- Identify the components of quality management
- Recall deficiencies identified by the DOL for EBP audits
- Recall key projects of the Auditing Standards Board
Level
UpdatePrerequisites
Prior experience with GAAP and GAAS
Advanced Preparation
None
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EventsApril 23, 2025 @ 9:00 AM - ET 2025 Accounting and Auditing Update
May 1, 2025 @ 9:00 AM - ET 2025 Accounting and Auditing Update
May 15, 2025 @ 1:00 PM - ET 2025 Accounting and Auditing Update
May 30, 2025 @ 9:00 AM - ET 2025 Accounting and Auditing Update
June 2, 2025 @ 12:00 PM - ET 2025 Accounting and Auditing Update
June 17, 2025 @ 10:00 AM - ET 2025 Accounting and Auditing Update
June 27, 2025 @ 1:00 PM - ET 2025 Accounting and Auditing Update
2025 Accounting and Auditing Update for Small Businesses
4.0 Credit Hours Price: 4.0 Tokens
This update course focuses on the accounting and auditing changes that matter most to small businesses. We'll begin with an overview of the FASB's Accounting Standards Updates (ASUs) most likely to impact small business entities, followed by insights from the 2024 Private Company Council (PCC) Review and FASB's Invitation to Comment - Agenda Consultation, which will guide future standard-setting initiatives relevant to small businesses. Next, we'll explore alternative financial reporting frameworks that may offer practical solutions for small businesses seeking options beyond US GAAP. Finally, we'll shift to the auditing perspective, examining the new quality management standards that practitioners providing attest services including compilations for small business clients must implement. This session equips you with the insights and tools needed to navigate the evolving landscape of small business accounting and auditing with confidence.
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Learning Objectives
- Recall the changes made to PCC processes as a result of the 2024 PCC Review
- Identify potential topics identified by advisory groups in the FASB's ITC agenda consultation
- Recognize alternative financial reporting options for private entities
- Identify the components of quality management
Level
UpdatePrerequisites
Prior experience with GAAS & GAAP
Advanced Preparation
None
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EventsApril 25, 2025 @ 12:00 PM - ET Accounting and Auditing Update for Small Businesses
May 2, 2025 @ 9:00 AM - ET Accounting and Auditing Update for Small Businesses
May 14, 2025 @ 12:00 PM - ET Accounting and Auditing Update for Small Businesses
May 28, 2025 @ 9:00 AM - ET Accounting and Auditing Update for Small Businesses
June 3, 2025 @ 9:00 AM - ET Accounting and Auditing Update for Small Businesses
June 16, 2025 @ 12:00 PM - ET Accounting and Auditing Update for Small Businesses
June 26, 2025 @ 9:00 AM - ET Accounting and Auditing Update for Small Businesses
2025 AICPA Regulatory Ethics Update
2.0 Credit Hours Price: 2.0 Tokens
Stay ahead of the curve with this comprehensive ethics update, focusing on the latest developments from the AICPA's Professional Ethics Executive Committee (PEEC). The PEEC has been active recently, issuing new guidance and updating existing rules. In this session, we'll explore the most impactful changes, including updates on fees, recruiting, CPE, and NOCLAR (noncompliance with laws and regulations). CPAs in both industry and public accounting will gain the insights needed to stay compliant in an evolving regulatory environment. We'll also provide a peek at key projects PEEC is expected to finalize soon, ensuring you're prepared for what's next.
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Learning Objectives
- Identify the impact of recently issued ethics interpretations on independence
- Recognize changes to ethics standards issued by PEEC
- Identify proposed changes to ethics requirements
Level
UpdatePrerequisites
Prior experience with the Code of Professional Conduct
Advanced Preparation
None
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EventsMay 1, 2025 @ 1:00 PM - ET 2025 AICPA Regulatory Ethics Update
May 14, 2025 @ 2:00 PM - ET 2025 AICPA Regulatory Ethics Update
May 27, 2025 @ 10:00 AM - ET 2025 AICPA Regulatory Ethics Update
June 4, 2025 @ 10:00 AM - ET 2025 AICPA Regulatory Ethics Update
June 17, 2025 @ 1:00 PM - ET 2025 AICPA Regulatory Ethics Update
June 26, 2025 @ 9:00 AM - ET 2025 AICPA Regulatory Ethics Update
2025 AICPA Regulatory Ethics Update: Virginia Approved
2.0 Credit Hours Price: 2.0 Tokens
Stay ahead of the curve with this VBOA-approved ethics course designed to meet Virginia's ethics requirements while keeping you informed on the latest developments at the AICPA. The Professional Ethics Executive Committee (PEEC) has been active recently, issuing new guidance and updating existing rules. In this session, we'll explore the most impactful changes, including updates on fees, recruiting, CPE, and NOCLAR (noncompliance with laws and regulations). CPAs in both industry and public accounting will gain the insights needed to stay compliant in an evolving regulatory environment. We'll also provide a sneak peek at key projects PEEC is expected to finalize soon, ensuring you're prepared for what's next.
This course is for CPAs Licenced in the Commonwealth of Virginia. If you do not need Virginia specific ethics, please take our standard 2025 AICPA Regulatory Ethics Update.
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Learning Objectives
- Identify the impact of recently issued ethics interpretations on independence
- Recognize changes to ethics standards issued by PEEC
- Identify proposed changes to ethics requirements
Level
BasicPrerequisites
None
Advanced Preparation
None
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EventsMay 9, 2025 @ 10:00 AM - ET 2025 AICPA Regulatory Ethics Update - VBOA
May 16, 2025 @ 11:00 AM - ET 2025 AICPA Regulatory Ethics Update - VBOA
May 27, 2025 @ 2:00 PM - ET 2025 AICPA Regulatory Ethics Update - VBOA
June 2, 2025 @ 9:00 AM - ET 2025 AICPA Regulatory Ethics Update - VBOA
June 11, 2025 @ 10:00 AM - ET 2025 AICPA Regulatory Ethics Update - VBOA
June 23, 2025 @ 1:00 PM - ET 2025 AICPA Regulatory Ethics Update - VBOA
2025 Arizona Ethics
4.0 Credit Hours Price: 4.0 Tokens
This course is designed to meet the four-hour ethics CPE requirements mandated by the state law in which the course is offered. We'll start the session with a review of key areas of the Arizona Administrative Rules for CPE and Professional Conduct. Then we'll review the key Arizona Revised Statutes relating to licensing and registration. We'll then transition to the AICPA ethics standards as the Professional Ethics Executive Committee (PEEC) of the AICPA has been very busy issuing new and updating existing ethics rules. This course will provide an overview of ethics rules that are recently issued and soon to be effective. CPAs in both industry and public accounting need to know these to be compliant.
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Learning Objectives
- Recall the impact of interpretations issued by PEEC
- Identify changes to the independence standards
- Recall state laws, regulations and rules regarding the practice of public accounting
Level
UpdatePrerequisites
Prior experience with the Code of Professional Conduct
Advanced Preparation
None
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Events
2024 Governmental Auditing Update: Yellow Book & Uniform Guidance
4.0 Credit Hours Price: 4.0 Tokens
Yellow Book & UNI Guidance Yellow Book and Single Audit engagements are considered must-select engagements for Peer Review. This course will cover the Yellow Book independence requirements which are required any time an auditor is performing a Yellow Book or Single Audit, even when the engagement is for a for-profit entity. We'll take a look at the major changes in the 2024 Compliance Supplement as well as the changes to the Uniform Guidance. We'll close with major deficiencies identified by the federal agencies and peer reviewers. Identify changes to single audits as a result of the 2024 Compliance Supplement Describe the changes to Chapter 5 of Yellow Book.
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Learning Objectives
- Recognize changes to the Uniform Guidance
- Recall common deficiencies found related to Single Audits
- Recall the independence requirements in Yellow Book Identify the proper method of identifying and testing internal controls over compliance
Level
UpdatePrerequisites
Prior experience with GAGAS and the Uniform Guidance
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Events
2025 Governmental GAAP Update
2.0 Credit Hours Price: 2.0 Tokens
This course provides an in-depth exploration of the latest GASB standards, including compensated absences, certain asset disclosures, risk and uncertainty disclosures, and financial reporting model improvements. Gain valuable insights into the background and intent behind each standard, understand their potential impact, and learn how to effectively plan for implementation. Whether you're responsible for preparing or auditing governmental financial statements, this session will equip you with the knowledge and tools needed to navigate these changes with confidence and ensure compliance in 2025 and beyond.
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Learning Objectives
- Recall the impact of GASB 100 and 101 on financial reporting for governments
- Recall the impact of standards effective in 2024
Level
UpdatePrerequisites
Prior experience with governmental financial reporting.
Advanced Preparation
None
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EventsApril 25, 2025 @ 1:00 PM - ET 2025 Governmental GAAP Update
May 1, 2025 @ 2:00 PM - ET 2025 Governmental GAAP Update
May 14, 2025 @ 10:00 AM - ET 2025 Governmental GAAP Update
May 29, 2025 @ 9:00 AM - ET 2025 Governmental GAAP Update
June 4, 2025 @ 9:00 AM - ET 2025 Governmental GAAP Update
June 19, 2025 @ 10:00 AM - ET 2025 Governmental GAAP Update
June 26, 2025 @ 12:00 PM - ET 2025 Governmental GAAP Update
2025 Not-for-Profit Accounting and Auditing Update
3.0 Credit Hours Price: 3.0 Tokens
This course provides a comprehensive update on the key developments impacting not-for-profit (NFP) accounting and auditing in 2025. While the FASB hasn’t recently issued NFP-specific standards, several Accounting Standard Updates (ASUs) will significantly affect nonprofit organizations. We’ll review these changes and their implications. We also explore the growing relevance of programmatic investments and their interplay with the Current Expected Credit Losses (CECL) standard, and examine the IFR4NPO initiative, a global project aimed at establishing universal financial reporting standards for nonprofits. On the auditing side, we’ll delve into the impact of the new quality management standards, impacting firms that provide attestation services, including compilations and reviews for nonprofits. This session will equip you with the insights needed to navigate these changes and stay compliant.
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Learning Objectives
- Identify elements of the proposed IFR4NPO standards
- Recall the impact of recent standard setting on programmatic investment
- Recognize the impact of recent ASUs on nonprofit financial reporting
- Recall the components of quality management in the 2024 Yellow Book
Level
UpdatePrerequisites
Prior experience with nonprofit accounting and auditing
Advanced Preparation
None
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EventsMay 6, 2025 @ 1:00 PM - ET 2025 Not-for-Profit Accounting and Auditing Update
May 15, 2025 @ 9:00 AM - ET 2025 Not-for-Profit Accounting and Auditing Update
May 27, 2025 @ 12:00 PM - ET 2025 Not-for-Profit Accounting and Auditing Update
June 5, 2025 @ 12:00 PM - ET 2025 Not-for-Profit Accounting and Auditing Update
June 20, 2025 @ 9:00 AM - ET 2025 Not-for-Profit Accounting and Auditing Update
June 30, 2025 @ 12:00 PM - ET 2025 Not-for-Profit Accounting and Auditing Update
2025 Not-for-Profit GAAP Update
2.0 Credit Hours Price: 2.0 Tokens
Stay informed on the latest developments affecting not-for-profit (NFP) organizations with this 2025 GAAP update. While the FASB hasn’t issued recent NFP-specific standards, several Accounting Standard Updates (ASUs) will significantly impact nonprofits. This session will explore these ASUs and their implications for your organization. We’ll also dive into the evolution of programmatic investments and their interaction with the Current Expected Credit Losses (CECL) standard, followed by an introduction to IFR4NPO, a global initiative aimed at creating universal financial reporting standards for nonprofits. Gain the knowledge you need to navigate these changes with confidence and ensure compliance in the evolving NFP landscape.
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Learning Objectives
- Identify elements of the proposed IFR4NPO standards
- Recall the impact of recent standard setting on programmatic investments
- Recognize the impact of recent ASUs on nonprofit financial reporting
Level
UpdatePrerequisites
Prior experience with nonprofit financial Reporting
Advanced Preparation
None
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EventsMay 5, 2025 @ 10:00 AM - ET 2025 Not-for-Profit GAAP Update
May 19, 2025 @ 1:00 PM - ET 2025 Not-for-Profit GAAP Update
May 30, 2025 @ 2:00 PM - ET 2025 Not-for-Profit GAAP Update
June 6, 2025 @ 12:00 PM - ET 2025 Not-for-Profit GAAP Update
June 16, 2025 @ 1:00 PM - ET 2025 Not-for-Profit GAAP Update
June 24, 2025 @ 10:00 AM - ET 2025 Not-for-Profit GAAP Update
2025 Oregon & AICPA Ethics Update
4.0 Credit Hours Price: 4.0 Tokens
Although Oregon no longer mandates an Oregon-specific ethics course for annual CPA license renewal, understanding the rules CPAs must follow remains essential. This course provides a comprehensive review of the Oregon Administrative Rules (OAR) and Oregon Revised Statutes (ORS) that directly affect Oregon CPAs. Additionally, we’ll explore recent updates to the AICPA Code of Professional Conduct, ensuring you stay informed about the latest developments in ethics and independence standards. Equip yourself with the knowledge to navigate these critical rules and maintain the highest professional standards.
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Learning Objectives
- Recall OAR and ORS rules impacting CPAs
- Identify changes to the AICPA Code of Professional Conduct
Level
UpdatePrerequisites
None
Advanced Preparation
None
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EventsMay 2, 2025 @ 9:00 AM - ET 2025 Oregon & AICPA Ethics Update
May 9, 2025 @ 9:00 AM - ET 2025 Oregon & AICPA Ethics Update
May 28, 2025 @ 12:00 PM - ET 2025 Oregon & AICPA Ethics Update
June 4, 2025 @ 9:00 AM - ET 2025 Oregon & AICPA Ethics Update
June 18, 2025 @ 12:00 PM - ET 2025 Oregon & AICPA Ethics Update
June 30, 2025 @ 9:00 AM - ET 2025 Oregon & AICPA Ethics Update
2025 Oregon Specific Ethics Update
2.0 Credit Hours Price: 2.0 Tokens
Oregon may no longer require a specific ethics course for annual CPA license renewal, but understanding the rules governing the profession is still essential. This course provides a thorough review of the Oregon Administrative Rules (OAR) and Oregon Revised Statutes (ORS) that directly impact Oregon CPAs, equipping you with the knowledge to stay compliant and uphold professional standards.
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Learning Objectives
- Recall OAR and ORS rules impacting CPAs
Level
UpdatePrerequisites
Prior experience with the Code of Professional Conduct & Oregon statutes and regulations
Advanced Preparation
None
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EventsMay 9, 2025 @ 1:00 PM - ET 2025 Oregon Specific Ethics Update
May 19, 2025 @ 10:00 AM - ET 2025 Oregon Specific Ethics Update
May 27, 2025 @ 2:00 PM - ET 2025 Oregon Specific Ethics Update
June 3, 2025 @ 1:00 PM - ET 2025 Oregon Specific Ethics Update
June 17, 2025 @ 11:00 AM - ET 2025 Oregon Specific Ethics Update
June 26, 2025 @ 9:00 AM - ET 2025 Oregon Specific Ethics Update
2024 Single Audit Update
2.0 Credit Hours Price: 2.0 Tokens
This course will start with a review of the impact of the 2024 Compliance Supplement on Single Audits as well as the changes to the Uniform Guidance. We will also review common audit deficiencies found in Single Audits.
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Learning Objectives
- Identify changes to single audits as a result of the 2024 Compliance Supplement
- Recognize changes to the Uniform Guidance
- Identify the proper method of identifying and testing internal controls over compliance
- Recall common deficiencies found related to Single Audits
Level
UpdatePrerequisites
Prior experience with the Uniform Guidance
Advanced Preparation
None
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Events
2024 Yellow Book Update
2.0 Credit Hours Price: 2.0 Tokens
More and more entities need Yellow Book engagements, including a growing number of for-profit entities. In this course, we will review the unique independence requirements in GAGAS. We'll also review the recent changes to quality management in Yellow Book. We'll close with a reminder of common deficiencies found in Yellow Book engagements. Describe the changes to Chapter 5 of Yellow Book .
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Learning Objectives
- Recognize common Yellow Book deficiencies
- Recall the independence requirements in Yellow Book Learning Objectives
Level
IntermediatePrerequisites
Prior Experience with GAGAS
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Events
A Guide to Sampling - Part 1
2.0 Credit Hours Price: 2.0 Tokens
Sampling is often identified as a common audit deficiency in peer review. This course will review when is sampling applicable and basics of planning a sample. We'll then focus on the application of sampling in financial statement audits with a look at sampling for substantive procedures. We'll look at the use of monetary unit sampling and tools that can be leveraged to reduce bias in sampling.
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Learning Objectives
- Identify when a procedure requires sampling
- Recall key elements of a sampling plan
- Recognize proper application of AU-C 530 for tests of details
- Perform MUS sampling
Level
BasicPrerequisites
None
Advanced Preparation
None
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EventsMay 1, 2025 @ 2:00 PM - ET A Guide to Sampling - Part 1
May 13, 2025 @ 10:00 AM - ET A Guide to Sampling - Part 1
May 27, 2025 @ 1:00 PM - ET A Guide to Sampling - Part 1
June 5, 2025 @ 12:00 PM - ET A Guide to Sampling - Part 1
June 16, 2025 @ 10:00 AM - ET A Guide to Sampling - Part 1
June 25, 2025 @ 2:00 PM - ET A Guide to Sampling - Part 1
A Guide to Sampling - Part 2
2.0 Credit Hours Price: 2.0 Tokens
Building on Part 1, this course will review the application of sampling in financial statement audits with a focus on sampling for tests of controls. We'll also review the requirements for sampling in Single Audits with a focus on tests of controls and tests of compliance.
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Learning Objectives
Identify the proper application of AU-C 530 for internal controls
Recall the requirements for sampling for Single Audits
Level
BasicPrerequisites
NoneAdvanced Preparation
None
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EventsMay 2, 2025 @ 2:00 PM - ET A Guide to Sampling - Part 2
May 14, 2025 @ 1:00 PM - ET A Guide to Sampling - Part 2
May 28, 2025 @ 10:00 AM - ET A Guide to Sampling - Part 2
June 2, 2025 @ 1:00 PM - ET A Guide to Sampling - Part 2
June 17, 2025 @ 10:00 AM - ET A Guide to Sampling - Part 2
June 27, 2025 @ 9:00 AM - ET A Guide to Sampling - Part 2
Accounting and Attestation for ESG
2.0 Credit Hours Price: 2.0 Tokens
Environmental, Social and Governance (ESG) has become a hot topic among standard setters. This session will look at the work of the FASB, GASB, and AICPA in the areas of ESG. We’ll also look at the types of engagements CPAs can provide to entities who want assurance around their ESG reporting.
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Learning Objectives
- Identify types of engagements CPAs can perform on ESG related items
- Describe current projects of accounting standard setters
Level
BasicPrerequisites
None
Advanced Preparation
None
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EventsMay 6, 2025 @ 2:00 PM - ET Accounting and Attestation for ESG
May 19, 2025 @ 10:00 AM - ET Accounting and Attestation for ESG
May 28, 2025 @ 9:00 AM - ET Accounting and Attestation for ESG
June 6, 2025 @ 11:00 AM - ET Accounting and Attestation for ESG
June 12, 2025 @ 9:00 AM - ET Accounting and Attestation for ESG
June 23, 2025 @ 1:00 PM - ET Accounting and Attestation for ESG
Accounting and Auditing for Cryptocurrency
1.0 Credit Hours Price: 1.0 Tokens
Bitcoin and crypto have been in the news recently for a
variety of reasons. This course will cover the basics of accounting and
auditing for cryptocurrency including recent standard setting by the FASB as
well as a look at the AICPA's Accounting for and Auditing of Digital Assets
practice aid.
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Learning Objectives
Recall the impact of recent standard setting by the FASB on digital assets
Describe audit considerations for cryptocurrencies
Level
BasicPrerequisites
None
Advanced Preparation
None
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EventsApril 30, 2025 @ 10:00 AM - ET Accounting & Auditing for Cryptocurrency
May 2, 2025 @ 2:00 PM - ET Accounting & Auditing for Cryptocurrency
May 12, 2025 @ 10:00 AM - ET Accounting & Auditing for Cryptocurrency
May 22, 2025 @ 11:00 AM - ET Accounting & Auditing for Cryptocurrency
June 5, 2025 @ 11:00 AM - ET Accounting & Auditing for Cryptocurrency
June 13, 2025 @ 10:00 AM - ET Accounting & Auditing for Cryptocurrency
June 25, 2025 @ 1:00 PM - ET Accounting & Auditing for Cryptocurrency
Addressing Common Documentation Deficiencies
2.0 Credit Hours Price: 2.0 Tokens
The Enhancing Audit Quality Initiative has identified inadequate or nonexistent audit documentation as one of the most significant issues facing the profession today. Over half of the engagements reviewed by the AICPA failed to meet the requirements of AU-C 230, highlighting a critical need for improvement.
This course addresses common misconceptions about audit documentation and provides actionable strategies to overcome these deficiencies. Attendees will learn best practices to ensure compliance with professional standards, enhance audit quality, and mitigate risks associated with poor documentation. Whether you are an experienced professional or new to auditing, this course will help you strengthen your documentation practices and uphold the highest standards of the profession.
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Learning Objectives
- Identify the minimum documentation requirements from AU-C 230
- Recall common work paper deficiencies identified by the AICPA
Level
IntermediatePrerequisites
Prior experience with GAAS
Advanced Preparation
None
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EventsApril 30, 2025 @ 9:00 AM - ET Addressing Common Documentation Deficiencies
May 6, 2025 @ 9:00 AM - ET Addressing Common Documentation Deficiencies
May 14, 2025 @ 1:00 PM - ET Addressing Common Documentation Deficiencies
May 23, 2025 @ 10:00 AM - ET Addressing Common Documentation Deficiencies
June 2, 2025 @ 9:00 AM - ET Addressing Common Documentation Deficiencies
June 12, 2025 @ 12:00 PM - ET Addressing Common Documentation Deficiencies
June 30, 2025 @ 10:00 AM - ET Addressing Common Documentation Deficiencies
All About Fraud - Examples, Prevention And Auditing
4.0 Credit Hours Price: 4.0 Tokens
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 the common fraud schemes as identified in the 2024 Report to the Nations. We'll also review the commonalities of fraudsters. We'll then look at methods of prevention. We'll close with a look at the auditor's responsibility for the consideration of fraud in AU-C 240.
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Learning Objectives
- Recall common fraud schemes
- Identify preventative measures to deter fraud
- Identify recent frauds in the news
- Recall the data from the 2024 Report to the Nation
- Identify the responsibility of the auditor with respect to fraud
Level
BasicPrerequisites
None
Advanced Preparation
None
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EventsMay 9, 2025 @ 1:00 PM - ET All About Fraud - Examples, Prevention and Auditing
May 19, 2025 @ 12:00 PM - ET All About Fraud - Examples, Prevention and Auditing
May 29, 2025 @ 9:00 AM - ET All About Fraud - Examples, Prevention and Auditing
June 4, 2025 @ 9:00 AM - ET All About Fraud - Examples, Prevention and Auditing
June 13, 2025 @ 9:00 AM - ET All About Fraud - Examples, Prevention and Auditing
June 26, 2025 @ 9:00 AM - ET All About Fraud - Examples, Prevention and Auditing
Assessing Independence Under Yellow Book
1.0 Credit Hours Price: 1.0 Tokens
Maintaining independence and adhering to strict ethical standards are essential for professionals in governmental auditing. The Government Accountability Office’s (GAO) Yellow Book sets the benchmark for ethics and independence in this field, forming the foundation of professional compliance. This course provides a focused review of key principles and independence requirements, equipping participants with the tools to identify and mitigate common risks of noncompliance. Through practical guidance and real-world examples, attendees will learn to uphold the highest ethical standards and ensure independence in governmental auditing.
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Learning Objectives
- Identify threats to independence
- Recall safeguards that can be used to reduce threats to an acceptable level
Level
BasicPrerequisites
None
Advanced Preparation
None
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EventsMay 5, 2025 @ 1:00 PM - ET Assessing Independence Under Yellow Book
May 15, 2025 @ 9:00 AM - ET Assessing Independence Under Yellow Book
May 23, 2025 @ 11:00 AM - ET Assessing Independence Under Yellow Book
June 6, 2025 @ 1:00 PM - ET Assessing Independence Under Yellow Book
June 20, 2025 @ 9:00 AM - ET Assessing Independence Under Yellow Book
June 24, 2025 @ 10:00 AM - ET Assessing Independence Under Yellow Book
Audit and Attestation Update: What's Going on at the AICPA - 2024
4.0 Credit Hours Price: 4.0 Tokens
The AICPA's Auditing Standards Board has several large projects that will be impacting entities in the near future. We'll take a deep dive into the changes related quality management as well as group audits. We'll also review common audit deficiencies. This course will keep auditors up to date on the work of the ASB.
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Learning Objectives
- Identify the potential impact of the SQMS standards on firms
- Recognize common audit deficiencies
- Recall the core elements of quality management
- Recall the changes to group audits
- Recognize the impact of the major projects of the ASB
Level
UpdatePrerequisites
Prior experience with GAAS
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Events
Benefits and Best Practices of Telework
2.0 Credit Hours Price: 2.0 Tokens
Prior to the COVID-19 pandemic, telework was not often embraced as a form of employment. As the pandemic declines, organizations are beginning to experience the benefits of remote work and are reevaluating hiring practices to offer more telework and hybrid work options, not simply as a result of an emergency. This course will review various telework options and best practices for success.
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Learning Objectives
- Distinguish between the four different personality styles of communication.
- Recall best practices in facilitating remote presentations.
Level
BasicPrerequisites
None
Advanced Preparation
None
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Events
Best Practices: Audit Workpapers & Proper Documentation
2.0 Credit Hours Price: 2.0 Tokens
AU-C Section 230 requires that auditors maintain sufficient audit documentation throughout the engagement. Audit documentation is essential, as it serves as the evidence that auditors performed appropriate procedures to support their opinion on the financial statements. This course will cover the basis and best practices of audit workpapers and proper audit documentation, as well as the common deficiencies in audit documentation.
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Learning Objectives
Identify common deficiencies in audit documentation on engagements
Recall the documentation requirements of audit workpapers from AU-C 230
Level
BasicPrerequisites
None
Advanced Preparation
None
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EventsApril 25, 2025 @ 1:00 PM - ET Best Practices: Audit Workpapers & Proper Documentation
May 1, 2025 @ 9:00 AM - ET Best Practices: Audit Workpapers & Proper Documentation
May 12, 2025 @ 1:00 PM - ET Best Practices: Audit Workpapers & Proper Documentation
May 21, 2025 @ 11:00 AM - ET Best Practices: Audit Workpapers & Proper Documentation
June 5, 2025 @ 12:00 PM - ET Best Practices: Audit Workpapers & Proper Documentation
June 17, 2025 @ 10:00 AM - ET Best Practices: Audit Workpapers & Proper Documentation
June 25, 2025 @ 2:00 PM - ET Best Practices: Audit Workpapers & Proper Documentation
Best Practices: Conducting Meaningful Walkthroughs
2.0 Credit Hours Price: 2.0 Tokens
This course will serve as an introduction to conducting effective walkthroughs to gain an understanding of the client's transaction processes as well as identifying internal controls within each process. This course will review the procedures, questions to ask, and documentation requirements of walkthroughs. It will also include real-world examples of the red flags that may arise while executing a walkthrough.
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Learning Objectives
- Recall the purpose of a walkthrough
- Perform proper procedures while conducting a walkthrough
- Identify red flags that may arise while performing walkthrough procedures
Level
BasicPrerequisites
None
Advanced Preparation
None
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EventsApril 25, 2025 @ 10:00 AM - ET Best Practices: Conducting Meaningful Walkthroughs
May 9, 2025 @ 1:00 PM - ET Best Practices: Conducting Meaningful Walkthroughs
May 19, 2025 @ 9:00 AM - ET Best Practices: Conducting Meaningful Walkthroughs
May 29, 2025 @ 2:00 PM - ET Best Practices: Conducting Meaningful Walkthroughs
June 5, 2025 @ 10:00 AM - ET Best Practices: Conducting Meaningful Walkthroughs
June 11, 2025 @ 1:00 PM - ET Best Practices: Conducting Meaningful Walkthroughs
June 26, 2025 @ 9:00 AM - ET Best Practices: Conducting Meaningful Walkthroughs
Best Practices in Obligating Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
1.0 Credit Hours Price: 1.0 Tokens
Obligating Coronavirus State and Local Fiscal Recovery Funds (SLFRF) by December 31, 2024 is essential to ensure a recipient does not have to return funds to the Treasury. There are a number of requirements to properly obligate SLFRF funds and opportunities to make changes to projects after the obligation deadline. In this course, we will define what an obligation is under SLFRF, review guidance from the Treasury, learn how to meet the SLFRF obligation deadline in multiple areas, and identify when changes can be made to estimates, contracts, and subawards after the obligation deadline.
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Learning Objectives
- Recall the definition per the obligation IFR and the SLFRF FAQs, Section 17
- Identify how recipients can meet the SLFRF obligation deadline
- Indicate when a change can be made to a project after the obligation deadline
Level
BasicPrerequisites
None
Advanced Preparation
None
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EventsMay 2, 2025 @ 10:00 AM - ET Best Practices in Obligating Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
May 12, 2025 @ 11:00 AM - ET Best Practices in Obligating Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
May 22, 2025 @ 1:00 PM - ET Best Practices in Obligating Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
June 5, 2025 @ 2:00 PM - ET Best Practices in Obligating Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
June 16, 2025 @ 12:00 PM - ET Best Practices in Obligating Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
June 23, 2025 @ 9:00 AM - ET Best Practices in Obligating Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
Bytes, Bias, and Balance - Data Ethics for Tech Savvy Accountants
2.0 Credit Hours Price: 2.0 Tokens
This course explores the transformative role of artificial intelligence (AI) in accounting and auditing, highlighting its vast potential while addressing the associated risks and ethical considerations. Participants will discover how to harness AI tools to enhance efficiency and innovation, while mitigating challenges such as overreliance, data security vulnerabilities, and ethical dilemmas. Through case studies and interactive discussions, you'll gain practical skills to navigate AI complexities, ensure trustworthy outputs, and uphold ethical standards in today's fast-paced digital environment.
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Learning Objectives
- Recognize procedures over the reliance on technology-driven outputs
- Recall data security challenges associated with increased use of artificial intelligence and technology
- Identify ethical considerations and best practices for maintaining professional integrity while leveraging AI tools
Level
BasicPrerequisites
None
Advanced Preparation
None
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EventsApril 29, 2025 @ 1:00 PM - ET Bytes, Bias, and Balance
May 6, 2025 @ 1:00 PM - ET Bytes, Bias, and Balance
May 13, 2025 @ 10:00 AM - ET Bytes, Bias, and Balance
May 22, 2025 @ 2:00 PM - ET Bytes, Bias, and Balance
June 6, 2025 @ 10:00 AM - ET Bytes, Bias, and Balance
June 17, 2025 @ 2:00 PM - ET Bytes, Bias, and Balance
June 26, 2025 @ 1:00 PM - ET Bytes, Bias, and Balance
Common Deficiencies in Employee Benefit Plan Audits
2.0 Credit Hours Price: 2.0 Tokens
Discover critical insights from the latest Department of Labor studies on employee benefit plan audits and tackle the pressing issue of audit deficiencies head-on. This course dives deep into the most common errors undermining audit quality and explores the underlying causes of these issues.
Through practical strategies, engaging case studies, and regulatory guidance, participants will learn how to close gaps in compliance, enhance audit execution, and protect plan participants and beneficiaries. Whether you're an experienced auditor or new to benefit plan audits, this course will equip you with the tools needed to elevate audit quality and ensure regulatory compliance.
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Learning Objectives
- Recognize the most common errors in employee benefit plan audits as highlighted by recent Department of Labor studies and their implications for audit quality.
- Identify root causes of common deficiencies, consequences, and practical solutions for improvement.
- Identify actionable strategies for improving audit execution, including better planning, documentation, and testing.
- Recognize how peer review processes, specialized training, and regulatory tools can mitigate deficiencies and elevate overall audit quality.
Level
IntermediatePrerequisites
Prior experience with audits of EBPs
Advanced Preparation
None
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EventsApril 23, 2025 @ 10:00 AM - ET Common Deficiencies in Employee Benefit Plan Audits
May 6, 2025 @ 12:00 PM - ET Common Deficiencies in Employee Benefit Plan Audits
May 14, 2025 @ 10:00 AM - ET Common Deficiencies in Employee Benefit Plan Audits
May 21, 2025 @ 2:00 PM - ET Common Deficiencies in Employee Benefit Plan Audits
June 16, 2025 @ 1:00 PM - ET Common Deficiencies in Employee Benefit Plan Audits
June 19, 2025 @ 9:00 AM - ET Common Deficiencies in Employee Benefit Plan Audits
June 30, 2025 @ 12:00 PM - ET Common Deficiencies in Employee Benefit Plan Audits
Common Deficiencies in SSARS Engagements
4.0 Credit Hours Price: 4.0 Tokens
While SSARS 21 has been around for nearly a decade, preparation, compilation and review engagements continue to be a hot topic for peer review. This course will concentrate on the most common peer review findings with a focus on how to comply in an efficient but practical perspective. This course will discuss the root cause of noncompliance so that overall engagement quality increases.
Key Topics:
* Compilation and review engagements
* Peer review
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Learning Objectives
- Describe common deficiencies identified in peer review
- Identify methods to improve quality
- Recognize root causes of noncompliance
Level
BasicPrerequisites
Experience with compilation and review engagements
Advanced Preparation
None
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EventsMay 5, 2025 @ 9:00 AM - ET Common Deficiencies in SSARS Engagement
May 12, 2025 @ 9:00 AM - ET Common Deficiencies in SSARS Engagement
May 29, 2025 @ 12:00 PM - ET Common Deficiencies in SSARS Engagement
June 6, 2025 @ 9:00 AM - ET Common Deficiencies in SSARS Engagement
June 12, 2025 @ 12:00 PM - ET Common Deficiencies in SSARS Engagement
June 20, 2025 @ 9:00 AM - ET Common Deficiencies in SSARS Engagement
Common Yellow Book and Single Audit Deficiencies
4.0 Credit Hours Price: 4.0 Tokens
This course will review focus areas for peer review of Single Audits and Yellow Book engagements. We discuss the requirements for major program determination, testing compliance, testing internal controls over compliance, sampling, and reporting for Single Audits. We also address Yellow Book CPE and independence requirements. In addition to providing an overview of the common deficiencies and key trends identified by the AICPA, this course will also provide best practices for how entities can properly perform procedures in these areas.
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Learning Objectives
- "Recognize CPE requirements for Yellow Book engagements
- Perform a major program determination compliant with the Uniform Guidance
- Properly identify internal controls over compliance
- Identify compliance requirements in the Uniform Guidance
- Recognize the control risk and internal controls over compliance
- Identify the reporting requirements for Single Audits
- Properly perform sampling under the Uniform Guidance
- Recognize common audit deficiencies
- Recognize the independence requirements for Yellow Book
Level
IntermediatePrerequisites
Prior experience with GAGAS and Uniform Guidance
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EventsMay 5, 2025 @ 12:00 PM - ET Common Yellow Book & Single Audit Deficiencies
May 14, 2025 @ 9:00 AM - ET Common Yellow Book & Single Audit Deficiencies
May 28, 2025 @ 9:00 AM - ET Common Yellow Book & Single Audit Deficiencies
June 4, 2025 @ 12:00 PM - ET Common Yellow Book & Single Audit Deficiencies
June 17, 2025 @ 9:00 AM - ET Common Yellow Book & Single Audit Deficiencies
June 27, 2025 @ 12:00 PM - ET Common Yellow Book & Single Audit Deficiencies
Consideration of Fraud
2.0 Credit Hours Price: 2.0 Tokens
This course provides an in-depth exploration of AU-C 240, Consideration of Fraud in a Financial Statements Audit. Participants will gain practical insights into identifying, assessing, and responding to fraud risks within the context of financial statement audits. Through engaging lectures, real-world examples, and case studies, the course examines the nature and characteristics of fraud, including fraudulent financial reporting and misappropriation of assets. It also delves into the auditor's responsibilities under AU-C 240 for planning and performing audits with fraud considerations, techniques for identifying fraud risk factors and assessing risks of material misstatement, and methods for designing and implementing effective audit procedures. Additionally, participants will explore best practices for communicating and documenting findings related to potential or identified fraud. Ideal for auditors at all experience levels, this course equips attendees with the knowledge and tools necessary to navigate fraud-related complexities and maintain audit integrity.
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Learning Objectives
- Identify the components of the fraud triangle and their role in financial fraud.
- Recall AU-C 240 requirements for addressing fraud risks in audits.
- Recognize red flags and patterns of fraud.
- Recall audit techniques to address identified fraud risks effectively.
- Recognize best practices for documenting, communicating, and escalating fraud findings.
Level
BasicPrerequisites
None
Advanced Preparation
None
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EventsMay 5, 2025 @ 10:00 AM - ET Consideration of Fraud
May 16, 2025 @ 2:00 PM - ET Consideration of Fraud
May 30, 2025 @ 9:00 AM - ET Consideration of Fraud
June 2, 2025 @ 2:00 PM - ET Consideration of Fraud
June 9, 2025 @ 10:00 AM - ET Consideration of Fraud
June 24, 2025 @ 9:00 AM - ET Consideration of Fraud
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