2024 Accounting and Auditing Update
4.0 Credit HoursPrice: 4.0 Tokens
The course will start off with a look at the Accounting Standard Updates (ASUs) issued by the FASB that will be effective in 2024 as well as those that may be great for early adoption. The course will also review year 2 issues in lease accounting including how to handle lease modifications. We'll then turn our attention from accounting to auditing where we will cover the audit standards coming down the pike including group audit and quality management.
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Learning Objectives
- Recognize changes to financial reporting effective in 2024
- Identify the requirements for lease modification accounting
- Identify changes to the requirements for group audits
- Recall the impact of quality management on A&A practices
Level
UpdatePrerequisites
Prior experience with GAAP and GAAS
Advanced Preparation
None
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EventsNovember 18, 2024 @ 9:00 AM - ET 2024 Accounting and Auditing Update
December 2, 2024 @ 12:00 PM - ET 2024 Accounting and Auditing Update
January 6, 2025 @ 9:00 AM - ET 2024 Accounting and Auditing Update
January 20, 2025 @ 12:00 PM - ET 2024 Accounting and Auditing Update
February 3, 2025 @ 9:00 AM - ET 2024 Accounting and Auditing Update
2024 Accounting and Auditing Update for Small Businesses
4.0 Credit HoursPrice: 4.0 Tokens
For many small businesses, the standards issued by the FASB may have little to no effect as they impact topics that do not reflect the type of transactions that these entities most frequently experience. This class will focus on the Accounting Standards Updates (ASUs) that are most likely to impact small businesses with a focus on ASUs initiated by the Private Company Council (PCC). We'll then look at alternative reporting options to GAAP including FRF for SMEs and IFRS for SMEs for entities who don't necessarily need to prepare GAAP financial statements but want to use accrual accounting. Finally, we will transition to audit standards that small business auditors will need to implement.
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Learning Objectives
- Recall ASUs impacting small businesses
- Identify reporting options for small entities other than GAAP
- Recognize the changes to quality required of small firms
Level
UpdatePrerequisites
Prior experience with GAAP and GAAS
Advanced Preparation
None
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EventsNovember 18, 2024 @ 12:00 PM - ET 2024 Accounting and Auditing Update for Small Businesses
December 3, 2024 @ 9:00 AM - ET 2024 Accounting and Auditing Update for Small Businesses
January 7, 2025 @ 9:00 AM - ET 2024 Accounting and Auditing Update for Small Businesses
January 21, 2025 @ 12:00 PM - ET 2024 Accounting and Auditing Update for Small Businesses
February 4, 2025 @ 9:00 AM - ET 2024 Accounting and Auditing Update for Small Businesses
2024 AICPA Regulatory Ethics Update
2.0 Credit HoursPrice: 2.0 Tokens
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 recently issued and soon to be effective ethics rules that CPAs in both industry and public accounting need to know to be compliant.
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Learning Objectives
- Recall the impact of interpretations issued by PEEC
- Identify changes to the independence standards
Level
BasicPrerequisites
None
Advanced Preparation
None
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EventsDecember 4, 2024 @ 10:00 AM - ET 2024 AICPA Regulatory Ethics Update
December 17, 2024 @ 2:00 PM - ET 2024 AICPA Regulatory Ethics Update
January 6, 2025 @ 10:00 AM - ET 2024 AICPA Regulatory Ethics Update
January 20, 2025 @ 1:00 PM - ET 2024 AICPA Regulatory Ethics Update
February 10, 2025 @ 1:00 PM - ET 2024 AICPA Regulatory Ethics Update
2024 AICPA Regulatory Ethics Update - VBOA
2.0 Credit HoursPrice: 2.0 Tokens
We’ll start with an update from the Virginia Board of Accountancy. Then we’ll move to the AICPA update. 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 recently issued and soon to be effective ethics rules that CPAs in both industry and public accounting need to know to be compliant.
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Learning Objectives
- Recall the impact of interpretations issued by PEEC
- Identify changes to the independence standards
Level
BasicPrerequisites
None
Advanced Preparation
None
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EventsNovember 22, 2024 @ 10:00 AM - ET 2024 AICPA Regulatory Ethics Update - VBOA
December 10, 2024 @ 9:00 AM - ET 2024 AICPA Regulatory Ethics Update - VBOA
December 20, 2024 @ 1:00 PM - ET 2024 AICPA Regulatory Ethics Update - VBOA
January 7, 2025 @ 10:00 AM - ET 2024 AICPA Regulatory Ethics Update - VBOA
January 21, 2025 @ 1:00 PM - ET 2024 AICPA Regulatory Ethics Update - VBOA
February 11, 2025 @ 2:00 PM - ET 2024 AICPA Regulatory Ethics Update - VBOA
2024 Arizona Ethics
4.0 Credit HoursPrice: 4.0 Tokens
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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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EventsNovember 19, 2024 @ 9:00 AM - ET 2024 Arizona Ethics
December 6, 2024 @ 12:00 PM - ET 2024 Arizona Ethics
December 19, 2024 @ 9:00 AM - ET 2024 Arizona Ethics
January 8, 2025 @ 9:00 AM - ET 2024 Arizona Ethics
January 22, 2025 @ 12:00 PM - ET 2024 Arizona Ethics
February 5, 2025 @ 9:00 AM - ET 2024 Arizona Ethics
2024 Governmental Auditing Update: Yellow Book & Uniform Guidance
4.0 Credit HoursPrice: 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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EventsNovember 19, 2024 @ 12:00 PM - ET 2024 Governmental Auditing Update: Yellow Book & Uniform Guidance
December 4, 2024 @ 9:00 AM - ET 2024 Governmental Auditing Update: Yellow Book & Uniform Guidance
January 9, 2025 @ 9:00 AM - ET 2024 Governmental Auditing Update: Yellow Book & Uniform Guidance
January 23, 2025 @ 12:00 PM - ET 2024 Governmental Auditing Update: Yellow Book & Uniform Guidance
February 6, 2025 @ 9:00 AM - ET 2024 Governmental Auditing Update: Yellow Book & Uniform Guidance
2024 Governmental GAAP Update
2.0 Credit HoursPrice: 2.0 Tokens
This course begins with a look at the GASB standards effective this year, including GASB 100, Accounting Changes and Error Corrections and GASB 101, Compensated Absences. We'll include practical application of the topics in the form of case studies.
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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 Learning Objectives
Level
UpdatePrerequisites
Prior experience with governmental financial reporting
Advanced Preparation
None
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EventsNovember 22, 2024 @ 1:00 PM - ET Governmental GAAP Update - 2024
December 20, 2024 @ 9:00 AM - ET Governmental GAAP Update - 2024
January 8, 2025 @ 10:00 AM - ET Governmental GAAP Update - 2024
January 22, 2025 @ 1:00 PM - ET Governmental GAAP Update - 2024
February 12, 2025 @ 1:00 PM - ET Governmental GAAP Update - 2024
2024 Not-for-Profit Accounting and Auditing Update
4.0 Credit HoursPrice: 4.0 Tokens
The Not-for-Profit Advisory Committee has been busy discussing several projects that the FASB is working on and their impact on nonprofits. In
this course, we will review the key issues and discussions from recent NAC meetings. We'll also take a look at ASUs issued by the FASB that may impact nonprofit financial statements. After a break, we then transition from accounting to auditing with a look at the common deficiencies found in nonprofit Yellow Book audits with a focus on CPE, reporting, and independence.
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Learning Objectives
- Recall the impact of ASUs on nonprofit organizations
- Recall the activities of the nonprofit advisory committee
- Identify common deficiencies in Yellow Book Engagements
- Recall the independence requirements in Yellow Book
Level
UpdatePrerequisites
Prior experience with nonprofit financial reporting and GAGAS
Advanced Preparation
None
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EventsNovember 20, 2024 @ 12:00 PM - ET 2024 Not-for-Profit Accounting and Auditing Update
December 6, 2024 @ 12:00 PM - ET 2024 Not-for-Profit Accounting and Auditing Update
January 10, 2025 @ 9:00 AM - ET 2024 Not-for-Profit Accounting and Auditing Update
January 24, 2025 @ 12:00 PM - ET 2024 Not-for-Profit Accounting and Auditing Update
February 7, 2025 @ 9:00 AM - ET 2024 Not-for-Profit Accounting and Auditing Update
2024 Not-for-Profit Accounting Update
4.0 Credit HoursPrice: 4.0 Tokens
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Learning Objectives
- Recall the impact of ASUs on nonprofit organizations
- Recall the activities of the nonprofit advisory committee
- Identify the financial reporting impact of modification of lease contracts
- Identify common deficiencies in nonprofit accounting
- Recall proper accounting for common deficiencies found in nonprofit financial reporting
Level
UpdatePrerequisites
Prior experience with nonprofit GAAP
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EventsNovember 21, 2024 @ 9:00 AM - ET 2024 Not-for-Profit Accounting Update
December 3, 2024 @ 12:00 PM - ET 2024 Not-for-Profit Accounting Update
January 6, 2025 @ 12:00 PM - ET 2024 Not-for-Profit Accounting Update
January 20, 2025 @ 9:00 AM - ET 2024 Not-for-Profit Accounting Update
February 3, 2025 @ 12:00 PM - ET 2024 Not-for-Profit Accounting Update
2024 Not-for-Profit GAAP Update
2.0 Credit HoursPrice: 2.0 Tokens
2024 NOT-FOR-PROFIT GAAP UPDATE This course will review the Accounting Standard Updates issued by the FASB that impact nonprofit entities. We will also look at the work of the Not-for-Profit Advisory Committee (NAC) and the projects they are advising the FASB on.
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Learning Objectives
- Recall the impact of ASUs on nonprofit organizations
- Recognize the activities of the nonprofit advisory committee Learning Objectives Field of Study
Level
UpdatePrerequisites
Prior experience with nonprofit GAAP
Marketing Info
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EventsNovember 25, 2024 @ 2:00 PM - ET 2024 Not-for-Profit GAAP Update
December 19, 2024 @ 10:00 AM - ET 2024 Not-for-Profit GAAP Update
January 9, 2025 @ 10:00 AM - ET 2024 Not-for-Profit GAAP Update
January 24, 2025 @ 1:00 PM - ET 2024 Not-for-Profit GAAP Update
February 13, 2025 @ 1:00 PM - ET 2024 Not-for-Profit GAAP Update
2024 Oregon Ethics Update
4.0 Credit HoursPrice: 4.0 Tokens
The 2024 Oregon ethics course has been updated to include recent changes to the ethics rules issued by the AICPA last year. We’ll start out with a review of Oregon Administrative Rules & Oregon Revised Statutes and the Code of Professional Conduct. Then we will switch to the AICPA and address recent interpretations. The course includes a look at examples of ethics violations as well as case studies.
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Learning Objectives
- Recall OAR and ORS rules impacting CPAs
- Describe changes to the AICPA Code of Professional Conduct
Level
UpdatePrerequisites
Prior experience with the Code of Professional Conduct
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EventsNovember 21, 2024 @ 9:00 AM - ET 2024 Oregon Ethics Update
December 2, 2024 @ 9:00 AM - ET 2024 Oregon Ethics Update
December 13, 2024 @ 12:00 PM - ET 2024 Oregon Ethics Update
January 7, 2025 @ 12:00 PM - ET 2024 Oregon Ethics Update
January 21, 2025 @ 9:00 AM - ET 2024 Oregon Ethics Update
February 4, 2025 @ 12:00 PM - ET 2024 Oregon Ethics Update
2024 Single Audit Update
2.0 Credit HoursPrice: 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 HoursPrice: 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 HoursPrice: 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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EventsNovember 25, 2024 @ 1:00 PM - ET A Guide to Sampling - Part 1
December 16, 2024 @ 10:00 AM - ET A Guide to Sampling - Part 1
January 14, 2025 @ 10:00 AM - ET A Guide to Sampling - Part 1
January 27, 2025 @ 1:00 PM - ET A Guide to Sampling - Part 1
February 19, 2025 @ 1:00 PM - ET A Guide to Sampling - Part 1
A Guide to Sampling - Part 2
2.0 Credit HoursPrice: 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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EventsNovember 26, 2024 @ 1:00 PM - ET A Guide to Sampling - Part 2
December 17, 2024 @ 10:00 AM - ET A Guide to Sampling - Part 2
January 15, 2025 @ 10:00 AM - ET A Guide to Sampling - Part 2
January 28, 2025 @ 1:00 PM - ET A Guide to Sampling - Part 2
February 20, 2025 @ 1:00 PM - ET A Guide to Sampling - Part 2
Accounting and Auditing for Cryptocurrency
1.0 Credit HoursPrice: 1.0 Tokens
AU-C Section 315 requires the auditor to gain an understanding of the entity and its environment and the entity's internal controls in order to design appropriate audit procedures. This course will review the key requirements of COSO which is one of the most widely used internal control frameworks. We'll also review the limitations of internal controls. Additionally, this course will introduce the risk assessment process and the various audit procedures to evaluate controls and to determine whether to test the operating effectiveness of controls.
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Learning Objectives
- Describe the five components of COSO
- Recall the limitations of internal controls
Level
BasicPrerequisites
None
Advanced Preparation
None
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EventsNovember 19, 2024 @ 1:00 PM - ET Accounting & Auditing for Cryptocurrency
December 13, 2024 @ 10:00 AM - ET Accounting & Auditing for Cryptocurrency
January 13, 2025 @ 2:00 PM - ET Accounting & Auditing for Cryptocurrency
January 24, 2025 @ 9:00 AM - ET Accounting & Auditing for Cryptocurrency
February 19, 2025 @ 2:00 PM - ET Accounting & Auditing for Cryptocurrency
Accounting and Attestation for ESG
2.0 Credit HoursPrice: 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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EventsNovember 19, 2024 @ 2:00 PM - ET Accounting and Attestation for ESG
December 12, 2024 @ 11:00 AM - ET Accounting and Attestation for ESG
January 14, 2025 @ 2:00 PM - ET Accounting and Attestation for ESG
January 28, 2025 @ 9:00 AM - ET Accounting and Attestation for ESG
February 12, 2025 @ 2:00 PM - ET Accounting and Attestation for ESG
Addressing Common Documentation Deficiencies
2.0 Credit HoursPrice: 2.0 Tokens
The Enhancing Audit Quality Initiative has identified inadequate or nonexistent audit documentation as one of the biggest issues facing the profession. Over half of the engagements reviewed by the AICPA did not meet the requirements of AU-C 230. This course will look at common misconceptions related to audit documentation and help attendees address these deficiencies with best practices.
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Learning Objectives
- Describe 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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EventsNovember 19, 2024 @ 10:00 AM - ET Addressing Common Documentation Deficiencies
December 2, 2024 @ 9:00 AM - ET Addressing Common Documentation Deficiencies
December 16, 2024 @ 1:00 PM - ET Addressing Common Documentation Deficiencies
January 16, 2025 @ 10:00 AM - ET Addressing Common Documentation Deficiencies
January 29, 2025 @ 1:00 PM - ET Addressing Common Documentation Deficiencies
February 21, 2025 @ 1:00 PM - ET Addressing Common Documentation Deficiencies
All About Fraud - Examples, Prevention And Auditing
4.0 Credit HoursPrice: 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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EventsNovember 21, 2024 @ 12:00 PM - ET All About Fraud - Examples, Prevention and Auditing
December 13, 2024 @ 9:00 AM - ET All About Fraud - Examples, Prevention and Auditing
January 8, 2025 @ 12:00 PM - ET All About Fraud - Examples, Prevention and Auditing
January 22, 2025 @ 9:00 AM - ET All About Fraud - Examples, Prevention and Auditing
February 5, 2025 @ 12:00 PM - ET All About Fraud - Examples, Prevention and Auditing
Assessing Independence Under the New Yellow Book
1.0 Credit HoursPrice: 1.0 Tokens
Individuals who work in a governmental environment have many rules of ethics that must be followed. The Government Accountability Office (GAO) issues Yellow Book providing rules related to ethics and independence, which received a significant update in 2018. We'll review some of the key elements of ethics relevant to governmental entities and auditors to prevent independence noncompliance.
Promotional Snippet
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Learning Objectives
- Recall safeguards that can be used to reduce threats to an acceptable level
- Identify threats to independence
Level
BasicPrerequisites
None
Advanced Preparation
None
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EventsNovember 22, 2024 @ 1:00 PM - ET Assessing Independence Under the New Yellow Book
December 12, 2024 @ 1:00 PM - ET Assessing Independence Under the New Yellow Book
January 15, 2025 @ 2:00 PM - ET Assessing Independence Under the New Yellow Book
January 29, 2025 @ 9:00 AM - ET Assessing Independence Under the New Yellow Book
February 11, 2025 @ 2:00 PM - ET Assessing Independence Under the New Yellow Book
Audit and Attestation Update: What's Going on at the AICPA - 2024
4.0 Credit HoursPrice: 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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EventsNovember 22, 2024 @ 12:00 PM - ET Audit and Attestation Update: What's Going on at the AICPA
December 4, 2024 @ 12:00 PM - ET Audit and Attestation Update: What's Going on at the AICPA
December 20, 2024 @ 9:00 AM - ET Audit and Attestation Update: What's Going on at the AICPA
January 9, 2025 @ 12:00 PM - ET Audit and Attestation Update: What's Going on at the AICPA
January 23, 2025 @ 9:00 AM - ET Audit and Attestation Update: What's Going on at the AICPA
February 6, 2025 @ 12:00 PM - ET Audit and Attestation Update: What's Going on at the AICPA
Benefits and Best Practices of Telework
2.0 Credit HoursPrice: 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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EventsNovember 22, 2024 @ 2:00 PM - ET Benefits and Best Practices of Telework
December 5, 2024 @ 2:00 PM - ET Benefits and Best Practices of Telework
January 17, 2025 @ 10:00 AM - ET Benefits and Best Practices of Telework
January 30, 2025 @ 1:00 PM - ET Benefits and Best Practices of Telework
February 24, 2025 @ 10:00 AM - ET Benefits and Best Practices of Telework
Best Practices: Conducting Meaningful Walkthroughs
2.0 Credit HoursPrice: 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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EventsNovember 22, 2024 @ 11:00 AM - ET Best Practices: Conducting Meaningful Walkthroughs
December 5, 2024 @ 10:00 AM - ET Best Practices: Conducting Meaningful Walkthroughs
January 17, 2025 @ 10:00 AM - ET Best Practices: Conducting Meaningful Walkthroughs
January 31, 2025 @ 1:00 PM - ET Best Practices: Conducting Meaningful Walkthroughs
February 25, 2025 @ 10:00 AM - ET Best Practices: Conducting Meaningful Walkthroughs
Best Practices in Obligating Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
1.0 Credit HoursPrice: 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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EventsNovember 26, 2024 @ 10:00 AM - ET Best Practices in Obligating Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
December 17, 2024 @ 11:00 AM - ET Best Practices in Obligating Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
January 8, 2025 @ 10:00 AM - ET Best Practices in Obligating Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
January 24, 2025 @ 3:00 PM - ET Best Practices in Obligating Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
February 11, 2025 @ 2:00 PM - ET Best Practices in Obligating Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
Common Deficiencies in EBP Audits
2.0 Credit HoursPrice: 2.0 Tokens
Introducing: Melissa Critcher
During this presentation, the most common mistakes made by employee benefit plan auditors, as well as, plan sponsors will be identified. Best practices for handling specific issues that arise during the course of the engagement will also be explored. This discussion will help auditors recognize potential pitfalls in audit procedures/documentation and assist plan sponsors with compliance issues.
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Learning Objectives
- Identify and address common peer review issues
- Recognize and avoid mistakes made by plan sponsors
- Apply best practices to prevent audit mistakes
Level
IntermediatePrerequisites
Knowledge of and experience with Employee Benefit Plan audits
Advanced Preparation
None
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EventsNovember 21, 2024 @ 9:00 AM - ET Common Deficiencies in EBP Audits
December 6, 2024 @ 1:00 PM - ET Common Deficiencies in EBP Audits
January 13, 2025 @ 10:00 AM - ET Common Deficiencies in EBP Audits
January 30, 2025 @ 1:00 PM - ET Common Deficiencies in EBP Audits
February 26, 2025 @ 10:00 AM - ET Common Deficiencies in EBP Audits
Common Deficiencies in SSARS Engagements
4.0 Credit HoursPrice: 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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EventsNovember 22, 2024 @ 9:00 AM - ET Common Deficiencies in SSARS Engagement
December 6, 2024 @ 9:00 AM - ET Common Deficiencies in SSARS Engagement
December 17, 2024 @ 12:00 PM - ET Common Deficiencies in SSARS Engagement
January 10, 2025 @ 9:00 AM - ET Common Deficiencies in SSARS Engagement
January 24, 2025 @ 12:00 PM - ET Common Deficiencies in SSARS Engagement
February 7, 2025 @ 12:00 PM - ET Common Deficiencies in SSARS Engagement
Common Yellow Book and Single Audit Deficiencies
4.0 Credit HoursPrice: 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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EventsNovember 25, 2024 @ 9:00 AM - ET Common Yellow Book & Single Audit Deficiencies
December 17, 2024 @ 9:00 AM - ET Common Yellow Book & Single Audit Deficiencies
January 13, 2025 @ 9:00 AM - ET Common Yellow Book & Single Audit Deficiencies
January 27, 2025 @ 12:00 PM - ET Common Yellow Book & Single Audit Deficiencies
February 10, 2025 @ 9:00 AM - ET Common Yellow Book & Single Audit Deficiencies
Consideration of Fraud
2.0 Credit HoursPrice: 2.0 Tokens
AU-C 240, Consideration of Fraud in a Financial Statement Audit, (formerly SAS 99) provides auditors with guidance on the consideration of fraud when a financial statement audit is conducted and is effective for audits of financial statements. This course will help auditors understand their responsibilities for detecting fraud as well as the audit procedures for responding to the fraud risk analysis.
Key Topics: Risk assessment; Audit procedures; Definition of fraud
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Learning Objectives
- Define fraud
- Describe audit procedures required to respond to fraud risk
Level
BasicPrerequisites
None
Advanced Preparation
None
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Events
Deep Dive into Common Auditing Deficiencies
4.0 Credit HoursPrice: 4.0 Tokens
This course will review common deficiencies identified by the AICPA and state boards of accountancy. It features discussion on a variety of topics, including analytical procedures, sampling, group audits and risk assessment. We will review the areas of concern and how you can overcome them by employing best practices.
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Learning Objectives
- Describe common audit deficiencies
- Identify proper methods of performing risk assessment and analytical procedures
- Recall best practices for audit sampling
- Recognize changes to auditing standards for group audits and risk assessment
Level
IntermediatePrerequisites
Prior experience with GAAS
Advanced Preparation
None
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EventsNovember 25, 2024 @ 12:00 PM - ET Deep Dive into Common Auditing Deficiencies
December 5, 2024 @ 9:00 AM - ET Deep Dive into Common Auditing Deficiencies
December 18, 2024 @ 12:00 PM - ET Deep Dive into Common Auditing Deficiencies
January 14, 2025 @ 9:00 AM - ET Deep Dive into Common Auditing Deficiencies
January 28, 2025 @ 12:00 PM - ET Deep Dive into Common Auditing Deficiencies
February 11, 2025 @ 9:00 AM - ET Deep Dive into Common Auditing Deficiencies
Deep Dive into Quality Management
2.0 Credit HoursPrice: 2.0 Tokens
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Learning Objectives
- Recall the components of quality management under SQMS 1
- Describe the objective of an engagement quality review under SQMS 2
- Identify the specific responsibilities of the auditor regarding quality management under SAS 146
- Recall the responsibilities of the engagement partner in SSARS engagements
Level
IntermediatePrerequisites
Experience with and knowledge of SQM Standards, SAS 146 and SSARS 26
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EventsNovember 26, 2024 @ 2:00 PM - ET Deep Dive into Quality Management
December 9, 2024 @ 1:00 PM - ET Deep Dive into Quality Management
January 6, 2025 @ 1:00 PM - ET Deep Dive into Quality Management
January 20, 2025 @ 10:00 AM - ET Deep Dive into Quality Management
February 28, 2025 @ 10:00 AM - ET Deep Dive into Quality Management
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