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This course provides auditors who serve nonprofit and governmental organizations with a comprehensive update on the changes impacting Single Audits in 2025. We’ll review key revisions to the Uniform Guidance issued in 2024 and their implications for this year’s audits. We will discuss updates in the 2025 Compliance Supplement. Additionally, we’ll explore topics of interest, including GAO findings on improper payments and government fraud, new requirements under the Financial Data Transparency Act (FDTA), and the Department of Education’s latest guidance on related parties. Stay informed and ready to tackle this year’s audit challenges!

Field(s) of Study: Auditing Governmental
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    Learning Objectives

    • Identify changes to single audits as a result of the 2025 Compliance Supplement
    • Recognize the impact of the 2024 Uniform Guidance on Single Audits
    • Identify the key findings in GAO's Improper Payments: Information on Agencies’ Fiscal Year 2023 Estimates report (GAO-24-106927)
    • Recognize the requirements of the FDTA
    • Identify the impact of the DOE's Related Party Disclosure Requirements on education audits
    • Identify the strategies recommended to fight fraud from the AICPA’s Government Performance and Accountability Committee's Detecting Government Fraud report

    Level

    Update

    Prerequisites

    Prior experience with Single Audits

  • Events
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This course provides a concise update on key changes in governmental auditing. We’ll review the 2024 Yellow Book updates, including the shift from quality control to quality management, key audit matters, and implementation timelines. For Single Audits, we’ll cover the 2024 Uniform Guidance updates, the 2025 Compliance Supplement, GAO reports on improper payments and fraud, the Financial Data Transparency Act (FDTA), and recent Department of Education guidance on related parties. Stay informed on critical standards and updates to ensure compliance and audit quality.

Field(s) of Study: Auditing Governmental
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    Learning Objectives

    • Recall the components of quality management in the 2024 Yellow Book
    • Identify changes to single audits as a result of the 2025 Compliance Supplement
    • Recognize the impact of the 2024 Uniform Guidance on Single Audits
    • Identify the key findings in GAO's Improper Payments: Information on Agencies’ Fiscal Year 2023 Estimates report (GAO-24-106927)
    • Recognize the requirements of the FDTA
    • Identify the impact of the DOE's Related Party Disclosure Requirements on education audits
    • Identify the strategies recommended to fight fraud from the AICPA’s Government Performance and Accountability Committee's Detecting Government Fraud report

    Level

    Update

    Prerequisites

    Prior experience with GAGAS and Uniform Guidance

  • Events
    March 30, 2026 @ 10:30 AM - ET 2025 Govt Auditing Update: Yellow Book & Uniform Guidance
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This course provides a comprehensive overview of key changes affecting governmental financial reporting and Single Audit engagements. We'll begin by examining the impact of GASB Statements 101-104 on financial reporting, followed by a detailed review of updates to the 2024 Uniform Guidance and the 2025 Compliance Supplement. Finally, we’ll explore emerging developments and other critical factors shaping Single Audits. Stay ahead of the curve with insights to help you adapt to these evolving standards.

Field(s) of Study: Accounting Governmental
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    Learning Objectives

    • Recognize the impact of GASB 101 on accounting for compensated absences
    • Recall changes to the financial reporting model
    • Identify changes to disclosure requirements for certain assets and risks
    • Recognize proposed changes to governmental GAAP
    • Identify changes to single audits as a result of the 2025 Compliance Supplement
    • Recognize the impact of the 2024 Uniform Guidance on Single Audits
    • Identify the key findings in GAO's Improper Payments: Information on Agencies’ Fiscal Year 2023 Estimates report (GAO-24-106927)
    • Recognize the requirements of the FDTA
    • Identify the impact of the DOE's Related Party Disclosure Requirements on education audits
    • Identify the strategies recommended to fight fraud from the AICPA’s Government Performance and Accountability Committee's Detecting Government Fraud report

    Level

    Update

    Prerequisites

    Prior experience with governmental financial reporting and auditing

  • Events
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Property, Plant, & Equipment is often one of the largest balances on the financial statements. This course will cover the foundation of auditing PP&E, including the related audit assertions, risks, & threats to the PP&E balance. During this course, we will also highlight the various substantive auditing procedures that staff should perform, and also walk through some real-world examples.

Field(s) of Study: Auditing
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This session equips participants with the tools and strategies needed to design and lead impactful civic engagement initiatives. By focusing on clear goal-setting, meaningful community participation, and transparent processes, attendees will learn to navigate challenges and foster trust among stakeholders. The course explores best practices for balancing government and public interests while showcasing real-world examples like "Your Idea, Your Neighborhood" and "Reading Pays" to illustrate participatory budgeting and community-driven programs. Participants will leave with actionable insights into optimizing engagement strategies, overcoming obstacles, and creating programs that resonate with their communities.

Field(s) of Study: Communications and Marketing
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Stay informed and ahead of the curve with this timely update on ethics and independence developments from the AICPA Professional Ethics Executive Committee (PEEC). The pace of change in ethics regulation has accelerated, and PEEC has been especially active with new interpretations, revised guidance, and significant modernization initiatives.

In this interactive course, we’ll walk through the most important recent developments shaping ethical requirements for the profession, including updates affecting recruiting practices, CPE programs, and tax advisory services. Participants will gain practical clarity on how these changes impact both public practitioners and professionals in industry.

The course also looks ahead to proposed and ongoing projects on PEEC’s agenda, providing insight into potential future changes and what they may mean for compliance planning in an evolving ethical landscape.


Yellow Book or Other Classification: YB56


Field(s) of Study: Regulatory Ethics
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Stay informed—and ahead of the curve—with this VBOA-approved ethics course tailored to meet Virginia’s annual ethics requirement while bringing you the latest updates from the AICPA’s Professional Ethics Executive Committee (PEEC). The pace of change in ethics regulation has accelerated, and PEEC has been especially active with new interpretations, revised guidance, and key modernization projects.

In this interactive session, we’ll unpack the most significant developments shaping the profession today, including new standards on recruiting, CPE programs, and tax advisory services. You’ll gain practical clarity on how these changes affect both public practitioners and industry professionals.

We’ll also take a forward look at projects on PEEC’s horizon, giving you early insights into what’s coming next—and how to position yourself for compliance success in a rapidly evolving ethical landscape.


Field(s) of Study: Regulatory Ethics
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This Virginia Board of Accountancy–approved ethics course begins with the 2026 Virginia ethics updates required by the Virginia Board of Accountancy. The course then expands to examine the ethical principles established in Government Auditing Standards (Yellow Book) issued by the U.S. Government Accountability Office.

Participants will review core ethical principles applicable to governmental auditors, including serving the public interest, maintaining integrity, objectivity, and professional behavior. The course emphasizes practical application of these principles, with focused discussion on independence requirements, maintaining objectivity, and identifying and avoiding conflicts of interest.

Designed for auditors performing governmental and Yellow Book engagements, this course reinforces ethical decision-making and supports compliance with both Virginia-specific ethics requirements and broader professional standards governing governmental audits.

Field(s) of Study: Regulatory Ethics
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Financial professionals are frequently called upon to present complex financial information to clients, boards, and stakeholders who may not have a financial background. The ability to communicate clearly and effectively in these settings is critical to building trust and driving informed decision-making. This course provides practical tools to help participants translate financial data into clear, structured, and compelling messages. Participants will explore strategies for using storytelling, visual presentation techniques, and plain language principles to simplify complexity without sacrificing accuracy. The course also examines common communication pitfalls and best practices for tailoring financial messages to diverse audiences. Designed for professionals who present financial information to nonfinancial stakeholders, this course equips participants with techniques to enhance clarity, engagement, and confidence in a variety of professional settings. 

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Field(s) of Study: Personal Development
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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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Field(s) of Study: Auditing , Accounting
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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

    Update

    Prerequisites

    Prior experience with GAAP and GAAS

    Advanced Preparation

    None

  • Events
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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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Field(s) of Study: Auditing , Accounting
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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

    Update

    Prerequisites

    Prior experience with GAAS & GAAP

    Advanced Preparation

    None

  • Events
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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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Field(s) of Study: Regulatory Ethics
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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

    Update

    Prerequisites

    Prior experience with the Code of Professional Conduct 

    Advanced Preparation

    None

  • Events
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Stay ahead in the evolving landscape of employee benefit plan (EBP) audits with this essential 2025 update. This course covers key regulatory changes, including the SECURE 2.0 Act, newly effective accounting and auditing standards (SAS 145 and Quality Management Standards), and insights from the Department of Labor’s latest findings on audit quality. We’ll also dive into emerging hot topics shaping the EBP audit environment, equipping you with the knowledge to enhance compliance, mitigate risks, and deliver exceptional audit quality. Whether you’re a seasoned professional or new to EBP audits, this session will provide actionable insights to keep you confident and prepared.

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Field(s) of Study: Auditing
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    Level

    Update

    Prerequisites

    Prior experience with audits of EBPs

    Advanced Preparation

    • Identify the key provisions of the SECURE 2.0 Act and their implications for employee benefit plan (EBP) audits
    • Recall the impact of new accounting and auditing standards on EBP audit procedures and risk assessment.
    • Identify insights from the latest Department of Labor findings and hot topics in EBP audits to develop strategies that enhance audit quality and mitigate risks
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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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Field(s) of Study: Accounting Governmental
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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

    Update

    Prerequisites

    Prior experience with governmental financial reporting.

    Advanced Preparation

    None

  • Events
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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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Field(s) of Study: Auditing Governmental
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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

    Update

    Prerequisites

    Prior experience with nonprofit accounting and auditing

    Advanced Preparation

    None

  • Events
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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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Field(s) of Study: Accounting Governmental
  • More Info

    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

    Update

    Prerequisites

    Prior experience with nonprofit financial Reporting

    Advanced Preparation

    None

  • Events
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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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Field(s) of Study: Regulatory Ethics
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    Learning Objectives

    • Recall OAR and ORS rules impacting CPAs
    • Identify changes to the AICPA Code of Professional Conduct 

    Level

    Update

    Prerequisites

    None

    Advanced Preparation

    None

  • Events
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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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Field(s) of Study: Regulatory Ethics
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    Learning Objectives

    • Recall OAR and ORS rules impacting CPAs

    Level

    Update

    Prerequisites

    Prior experience with the Code of Professional Conduct & Oregon statutes and regulations

    Advanced Preparation

    None

  • Events
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The Government Accountability Office (GAO) has released the 2024 Generally Accepted Government Auditing Standards (GAGAS). This course will examine the major changes, including the shift from quality control to quality management and the introduction of key audit matters. The 2018 Yellow Book remains effective until the implementation of the 2024 edition, which applies to: financial audits, attestation engagements, and reviews of financial statements for periods beginning on or after December 15, 2025, as well as Performance audits beginning on or after December 15, 2025. Organizations must design and implement a system of quality management by December 15, 2025, and complete an evaluation of the system by December 15, 2026. Early adoption of the 2024 Yellow Book is allowed. Gain the insights you need to navigate these critical updates effectively.

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Field(s) of Study: Auditing Governmental
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    Learning Objectives

    • Recall the components of quality management in the 2024 Yellow Book

    Level

    Update

    Prerequisites

    Prior experience with Yellow Book engagements

    Advanced Preparation

    None

    Marketing Info


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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.


Field(s) of Study: Auditing
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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. 


Field(s) of Study: Auditing
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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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Field(s) of Study: Accounting , Auditing
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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.


Field(s) of Study: Auditing , Accounting
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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

    Basic

    Prerequisites

    None

    Advanced Preparation

    None

  • Events
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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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Field(s) of Study: Auditing
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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.


Field(s) of Study: Auditing
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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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Field(s) of Study: Regulatory Ethics
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Prior to the COVID-19 pandemic, telework in state and local government was not often embraced as a form of employment. As the pandemic continues, governments 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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Field(s) of Study: Business Management & Organization
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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. 


Field(s) of Study: Auditing
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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.


Field(s) of Study: Auditing
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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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Field(s) of Study: Finance
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