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Title : What is Changing in Risk Assessment (SAS 145)

Instructors :  Melisa Galasso

SAS 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, was issued in October 2021. The audit standard amends AU-C 315, including many changes to address common audit deficiencies. This course will provide an overview of SAS 145 and its changes to AU-C 315. Attendees will have an opportunity to evaluate the impact on audit methodology and documentation.


Field(s) of Study: Auditing

Update Level

2 Hrs

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    Learning Objectives

    Recall changes to risk assessment requirements

    Identify impact on audit methodology

    Level

    Update

    Prerequisites

    Prior experience with AU-C 315

    Advanced Preparation

    None

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Title : Independence for Auditors - AICPA, PCAOB, GAO, and DOL

Instructors :  Melisa Galasso

This course will look at the various rules related to Independence and compare and contrast the requirements. This overview course will help auditors understand the nuances of independence and insure they meet the requirements to perform attest services for their clients. We will review the requirements for the AICPA, GAO, DOL and PCAOB.


Field(s) of Study: Auditing

NASBA Approved

Update Level

4 Hrs

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    Learning Objectives

    Recognize the requirements for independence under AICPA, GAO, DOL and PCAOB

    Level

    Update

    Prerequisites

    Prior experience with independence rules
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Title : Common Deficiencies in SSARS Engagements

Instructors :  Melisa Galasso

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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Field(s) of Study: Auditing

NASBA Approved

Basic Level

4 Hrs

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    Learning Objectives

    • Describe common deficiencies identified in peer review
    • Identify methods to improve quality
    • Recognize root causes of noncompliance

    Level

    Basic

    Prerequisites

    Experience with compilation and review engagements

    Advanced Preparation

    None

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Title : Introduction to Yellow Book - 8 Credit Boot Camp

Instructors :  Melisa Galasso

This course is designed for accountants in public practice and industry who focus on nonprofit and governmental entities. We will cover the basics needed to understand what makes nonprofit and governmental accounting & auditing unique. The course starts with the key financial reporting differences for governmental and nonprofit entities and then switches focus to review the fundamentals of Yellow Book and Uniform Guidance audits. This foundational course is perfect for those getting started in the nonprofit and governmental arena and those looking for a refresher.

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

NASBA Approved

Basic Level

8 Hrs

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    Learning Objectives

    • Identify the proper accounting for governmental entities
    • Recognize the CPE, reporting and independence requirements in Yellow Book
    • Recall the performance and reporting requirements for Uniform Guidance
    • Identify the proper accounting for transactions unique to nonprofit organizations

    Level

    Basic

    Prerequisites

    None

    Advanced Preparation

    None

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Title : Benefits and Best Practices for Telework

Instructors :  Alex Romero

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

NASBA Approved

Basic Level

2 Hrs

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    Learning Objectives

    • Distinguish between the four different personality styles of communication.
    • Recall best practices in facilitating remote presentations.

    Level

    Basic

    Prerequisites

    None

    Advanced Preparation

    None

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Title : Financial Statement Fraud

Instructors :  Jacyln Veno

One of the three major forms of occupational fraud, along with corruption and asset misappropriation, is financial statement fraud.  From improper asset valuation to fictitious revenues, this course will review financial statement fraud red flags and examine real-life examples. 


Field(s) of Study: Auditing

NASBA Approved

Basic Level

2 Hrs

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    Learning Objectives

    • Identify trends in financial statement fraud 
    • Recall examples of financial statement fraud schemes
    • Describe audit procedures required to respond to fraud risk

    Level

    Basic

    Prerequisites

    None

    Advanced Preparation

    None

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Title : Introduction to Ethics & Professional Skepticism

Instructors :  Jacyln Veno

Ethics and professional skepticism are a cornerstone of public accounting. This course will review the Code of Ethics for Professional Accountants that practitioners must adhere to. This course will outline the pressures, opportunities, and rationalizations that lead to instances of fraud. In addition, this class will walk through some interactive examples to illustrate various scenarios of noncompliance during engagements.


Field(s) of Study: Regulatory Ethics

NASBA Approved

Basic Level

2 Hrs

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    Learning Objectives

    • Recognize noncompliance with ethical standards during engagements
    • Recall the five fundamental principles of ethics for professional accountants

    Level

    Basic

    Prerequisites

    None

    Advanced Preparation

    None

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Title : 2025 Governmental Auditing Update: Yellow Book & Uniform Guidance

Instructors :  Melisa Galasso

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

NASBA Approved

Update Level

3 Hrs

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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

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Title : Resistance to Resilience: Striving for Technology Change Acceptance

Instructors :  Peter Zender

Technology adoption often comes with resistance, but it's possible to transform this challenge into an opportunity for growth. This course explores the journey from resistance to resilience in embracing new technologies, focusing on overcoming barriers and ensuring successful implementation. Participants will examine cutting-edge audit technologies, including AI, data analytics, and automation, and learn how to align these innovations with both organizational and personal goals. Through case studies, insights into the Technology Acceptance Model (TAM), and practical discussions, participants will gain the tools and strategies to foster acceptance, driving seamless integration of new technology into both individual tasks and team workflows.

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Field(s) of Study: Information Technology

NASBA Approved

Update Level

1 Hrs

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    Learning Objectives

    • Identify organizational needs for technology adoption using the Strategic Alignment Model (SAM) to ensure alignment between technological capabilities and business objectives.
    • Recall employee-specific roadblocks to technology usage, drawing on the Technology Acceptance Model (TAM) to identify factors affecting internal user's acceptance and engagement.
    • Recognize the key components of the Diffusion of Innovation theory, including adopter categories and influencing factors, and explain their relevance in understanding customer or client responses to technological innovations. 

    Level

    Update

    Prerequisites

    Some experience with accounting technology

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Title : Public Procurement Basics: Protecting the People’s Money

Instructors :  Alex Romero


Procurement is a critical component of successful government operations and while there are challenges in public procurement there are a number of guidelines that offer a pathway for success.  This course will offer guidance on how governments can meet complicated procurement needs and develop practices that protect public funds.


Field(s) of Study: Finance

NASBA Approved

Basic Level

2 Hrs

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    Learning Objectives

    • Recall the four pillars of public procurement
    • Identify public procurement best practices
    • Identify key requirements of the procurement standards in the Uniform Guidance

    Level

    Basic

    Prerequisites

    None

    Advanced Preparation

    None

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