Stay current on key developments affecting governmental audits with this focused update on the 2024 revision of the Yellow Book. This course highlights significant changes related to quality management and updates affecting key audit matters, with an emphasis on how these revisions impact audit planning and execution.

The course also addresses the GAO’s implementation delay and its implications for 2026 audit planning. Participants will gain context around recent leadership changes at the U.S. Government Accountability Office and what those transitions may signal for future guidance and oversight priorities.

In addition, the course includes an overview of recent updates to the Green Book, helping auditors understand changes to internal control guidance that may affect nonprofit and governmental entities, including some Single Audit engagements.

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This course equips participants with the tools and strategies needed to create sustainable, long-term budgets that align with policy goals and ensure fiscal responsibility. Participants will explore key budgeting frameworks, learn techniques for forecasting revenue and expenditures, and analyze scenarios to mitigate financial risks. The course incorporates practical exercises and case studies to provide hands-on experience with scenario planning, enhancing budget transparency and resilience. By the end of the session, attendees will have the knowledge and confidence to design and implement budgets that support long-term governmental priorities and strengthen financial stability.

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It is imperative that audit staff understand the fundamentals of expenses & payables. This course will cover the basics of auditing expenses, accrued liabilities, and other payables, including the related audit assertions, risks, & threats to the expenses & payables balances.

During this course, we will also highlight the various substantive auditing procedures that staff should perform, and also walk through some real-world examples.

Accounting professionals often face sustained workload demands that require efficient task management and strong organizational systems. This course introduces practical technology tools and applications designed to streamline workflows, automate routine tasks, and improve overall productivity.

Participants will explore digital solutions that support time management, focus, and workload prioritization. The course emphasizes practical implementation—how to select tools, integrate them into daily processes, and establish boundaries that promote sustainable performance.

Designed for professionals seeking to improve efficiency without increasing hours worked, this course provides actionable strategies to better manage workload demands and leverage technology to support long-term effectiveness.

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This course is designed to meet the four-hour ethics CPE requirement mandated under Arizona state law. The course begins with a review of key provisions within the Arizona Administrative Rules related to CPE and professional conduct, followed by an overview of applicable Arizona Revised Statutes governing CPA licensing and registration.

The course then examines broader professional ethics and independence considerations, including recent developments issued by the AICPA Professional Ethics Executive Committee (PEEC). Given the pace of change in ethics regulation, emphasis is placed on newly issued interpretations, updated guidance, and modernization initiatives affecting independence and professional conduct.

Participants will also gain perspective on emerging ethics projects and proposed changes that may affect compliance planning for both public practitioners and professionals in industry. Designed to reinforce ethical decision-making, this course helps CPAs remain compliant with applicable requirements while upholding independence, objectivity, and professional responsibility.

This comprehensive course provides a timely update on key accounting and auditing developments affecting governmental entities, bringing together recent standard-setting, auditing, and compliance changes into a single, cohesive learning experience.

Participants will begin with an update on major pronouncements issued by the Governmental Accounting Standards Board, including GASB Statements No. 103, 104, and 105, along with a high-level overview of active GASB exposure drafts and ongoing projects. Emphasis is placed on understanding how these changes affect governmental financial reporting, disclosures, and communication with stakeholders.

The course then shifts to auditing developments, covering significant updates to the Yellow Book issued by the U.S. Government Accountability Office, including changes related to quality management, effective dates, and recent updates to the Green Book. Participants will also gain insight into the GAO’s implementation delay and its implications for audit planning.

Finally, the course addresses recent changes affecting Single Audits, including the 2024 Uniform Guidance overhaul, updates to Appendix B of the AICPA GAS/Single Audit Guide, recent Office of Management and Budget (OMB) memoranda, and reporting changes related to SAM.gov.

Designed for auditors, preparers, and financial leaders working with governmental entities, this course helps participants understand how recent accounting and auditing changes intersect—and what to watch for as expectations continue to evolve.

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Although Oregon no longer mandates a stand-alone Oregon ethics course for annual CPA license renewal, understanding the rules governing professional conduct remains essential. This course provides a focused review of the Oregon Administrative Rules (OAR) and Oregon Revised Statutes (ORS) that directly affect CPAs practicing in Oregon.

The course also examines broader professional ethics and independence considerations, including recent updates to the AICPA Code of Professional Conduct. Emphasis is placed on changes impacting ethical responsibilities and independence requirements, helping participants understand how evolving guidance applies in practice.

Designed for CPAs in both public practice and industry, this course supports informed decision-making and helps practitioners remain aligned with applicable state rules and national professional standards.

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Internal control frameworks help organizations identify the right controls without recreating the wheel. This webinar is designed to provide an overview of the updated 2013 COSO Internal Control – Integrated Framework as well as the Standards for Internal Control in the Federal Government (AKA the "Green Book“). We will review a history of COSO and its evolution until today. The updated Framework formalizes 17 principles which must be present and functioning in order to demonstrate effective internal controls. We’ll discuss each of these principles and related points of focus in detail including practical waits to implement. We’ll then look at how GAO leveraged the update of COSO to update the Green Book. We’ll then take a closer look at enterprise risk management and provide an overview of how entities can perform an effective risk assessment and mitigate risks through a control self-assessment (CSA) process. We’ll review the steps for control self-assessments and how small to medium entities can leverage CSAs to improve their internal controls.

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.

Section 1031 like-kind exchanges allow taxpayers to defer taxes when exchanging investment real estate, but the rules and timelines governing these transactions can be complex. This course introduces the core concepts CPAs need to understand when advising clients involved in real estate exchanges.

Participants will review key terminology, the taxes involved in real estate sales, and the fundamental requirements of a 1031 exchange, including the like-kind standard, qualified intermediary involvement, and the critical 45-day identification and 180-day completion timelines. The course also covers depreciation basics, the interaction with the Section 121 primary residence exclusion, and how tax deferral works when “boot” is received.

Through practical examples and case studies, participants will examine common exchange structures—including delayed, reverse, and improvement exchanges—and review basic reporting considerations, including Form 8824. By the end of the course, practitioners will have a clear understanding of how a typical 1031 exchange works and where CPAs must be involved to help ensure transactions are structured correctly.