Benefits and Best Practices for Telework
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
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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
How to Audit: Cash
Title : How to Audit: Cash
Instructors : Jacyln Veno
Cash is essential to every business, and is often one of the first accounts audit staff are exposed to. This course will cover the basics of auditing cash, including the related audit assertions, risks, & threats to the cash 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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Learning Objectives
- Recall the audit assertions applicable to the cash balance
- Recognize the risks & threats related to the cash balance
- Identify substantive auditing procedures that are used to obtain comfort over cash
Level
BasicPrerequisites
None
Advanced Preparation
None
Common Deficiencies in SSARS Engagement
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
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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
The Current and Future Landscape of Audit Technology
Title : The Current and Future Landscape of Audit Technology
Instructors : Peter Zender
Explore the transformative impact of technology on the audit profession in this forward-looking course. Gain practical insights into cutting-edge tools and trends, including data analytics, artificial intelligence (AI), and automation, and discover how these advancements are revolutionizing audit methodologies and improving audit quality. Through engaging demos, case studies, and actionable tips, you’ll learn how to navigate the evolving audit landscape with confidence and adaptability. This session is designed to equip CPAs with the knowledge to embrace innovation and stay ahead in a rapidly changing profession.
Field(s) of Study: Information Technology
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Learning Objectives
- Identify the latest audit technologies and tools available in the marketplace.
- Identify advancements in data analytics, artificial intelligence (AI), and automation that are transforming the audit process.
- Recognize the benefits and challenges of integrating these technologies into their firm’s audit practice.
Level
BasicPrerequisites
None
Advanced Preparation
None
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Best Practices: Audit Workpapers & Proper Documentation
Title : Best Practices: Audit Workpapers & Proper Documentation
Instructors : Jacyln Veno
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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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
Deep Dive into Quality Management
Title : Deep Dive into Quality Management
Instructors : Melisa Galasso
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Field(s) of Study: Auditing
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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
2025 Oregon Specific Ethics Update
Title : 2025 Oregon Specific Ethics Update
Instructors : Melisa Galasso
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
UpdatePrerequisites
Prior experience with the Code of Professional Conduct & Oregon statutes and regulations
Advanced Preparation
None
Common Deficiencies in Employee Benefit Plan Audits
Title : Common Deficiencies in Employee Benefit Plan Audits
Instructors : Peter Zender
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.
Field(s) of Study: Auditing
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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
Best Practices in Obligating Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
Title : Best Practices in Obligating Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
Instructors : Alex Romero
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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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
Common Yellow Book & Single Audit Deficiencies
Title : Common Yellow Book and Single Audit Deficiencies
Instructors : Melisa Galasso
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.
Field(s) of Study: Auditing Governmental
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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