2023 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.
-
More Info
Learning Objectives
- Recall the impact of interpretations issued by PEEC
- Identify changes to the independence standards
Level
UpdatePrerequisites
Prior experience with the AICPA Code of Professional Conduct
Advanced Preparation
None
-
EventsOctober 23, 2023 @ 11:00 PM - ET 2023 AICPA Ethics Update - 10/24 12 PM JST
October 27, 2023 @ 9:00 AM - ET 2023 AICPA Ethics Update
October 31, 2023 @ 9:00 AM - ET 2023 AICPA Ethics Update
November 14, 2023 @ 11:00 AM - ET 2023 AICPA Ethics Update
November 21, 2023 @ 9:00 AM - ET 2023 AICPA Ethics Update
December 18, 2023 @ 9:00 AM - ET 2023 AICPA Ethics Update
2023 AICPA Regulatory Ethics Update - VBOA
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.
-
More Info
Learning Objectives
- Recall the impact of interpretations issued by PEEC
- Identify changes to the independence standards
Level
UpdatePrerequisites
Prior experience with the AICPA Code of Professional Ethics
Advanced Preparation
None
-
EventsOctober 27, 2023 @ 9:00 AM - ET 2023 AICPA Ethics Update (VBOA)
October 31, 2023 @ 11:00 AM - ET 2023 AICPA Ethics Update (VBOA)
November 14, 2023 @ 9:00 AM - ET 2023 AICPA Ethics Update (VBOA)
November 21, 2023 @ 11:00 AM - ET 2023 AICPA Ethics Update (VBOA)
December 20, 2023 @ 9:00 AM - ET 2023 AICPA Ethics Update (VBOA)
December 21, 2023 @ 11:00 AM - ET 2023 AICPA Ethics Update (VBOA)
2023 Oregon Ethics Update
4.0 Credit HoursPrice: 4.0 Tokens
The 2023 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.
-
More Info
Learning Objectives
- Recall OAR and ORS rules impacting CPAs
- Describe changes to the AICPA Code of Professional Conduct
Level
BasicPrerequisites
None
Advanced Preparation
None
-
Events
Accounting & Auditing for ESG
1.0 Credit HoursPrice: 1.0 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 to
have assurance around their ESG reporting.
-
More Info
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
-
Events
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 2023. We'll also review late breaking changes to the lease standard that may impact common control entities. We'll then turn our attention from accounting to auditing where we will cover the key SASes effective this year including new standards around auditing accounting estimates an risk assessment. This course focuses on what you need to know this year to be ready for 2023 year end financial reporting and audits.
-
More Info
Learning Objectives
- Recognize changes to financial reporting effective in 2023
- Recall the definition of a lease under Topic 842
- Identify changes to the requirements for audit evidence
Level
UpdatePrerequisites
Knowledge of and experience with financial statements and FASB standards
Advanced Preparation
None
-
EventsOctober 3, 2023 @ 9:00 AM - ET Accounting and Auditing Update
October 24, 2023 @ 1:00 PM - ET Accounting and Auditing Update
November 7, 2023 @ 1:00 AM - ET Accounting and Auditing Update
November 8, 2023 @ 9:00 AM - ET Accounting and Auditing Update
December 12, 2023 @ 9:00 AM - ET Accounting and Auditing Update
December 21, 2023 @ 9:00 AM - ET Accounting and Auditing Update
Accounting and Auditing Update for Small Business
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 this year, including changes to auditing accounting estimates and risk assessment.
-
More Info
Learning Objectives
- Recall ASUs impacting small businesses
- Identify the impact of SAS 143 on audit engagements
- Identify the changes to risk assessment as a result of SAS 145
- Identify reporting options for small entities other than GAAP
Level
UpdatePrerequisites
Knowledge of and experience with accounting and auditing standards as applied to small businesses
Advanced Preparation
None
-
EventsOctober 2, 2023 @ 9:00 AM - ET A&A Update for Small Businesses
October 3, 2023 @ 9:00 PM - ET A&A Update for Small Businesses - 10/4 10 AM JST
October 27, 2023 @ 1:00 PM - ET A&A Update for Small Businesses
November 13, 2023 @ 9:00 AM - ET A&A Update for Small Businesses
November 15, 2023 @ 1:00 AM - ET A&A Update for Small Businesses
December 15, 2023 @ 9:00 AM - ET A&A Update for Small Businesses
December 21, 2023 @ 1:00 AM - ET A&A Update for Small Businesses
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.
-
More Info
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
-
EventsOctober 3, 2023 @ 1:00 AM - ET Addressing Common Documentation Deficiencies
November 14, 2023 @ 1:00 AM - ET Addressing Common Documentation Deficiencies
December 16, 2023 @ 1:00 AM - ET Addressing Common Documentation Deficiencies
December 21, 2023 @ 12:00 PM - ET Addressing Common Documentation Deficiencies - 12/21 9 AM PT (2 CR)
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.
-
More Info
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
-
Events
Attestation Update: SSAE 19-22
1.0 Credit HoursPrice: 1.0 Tokens
The Auditing Standards Board has completed their update of the three engagement types in the SSAEs. We’ll review the changes to the examination, review and agreed upon procedures standard to provide you with a look at the changes to performance and reporting requirements.
Key Topics:
- Agreed Upon Procedures
- Examination Engagements
- Attestation Standards
-
More Info
Learning Objectives
- Identify changes to the performance requirements for attestation standards
- Recall changes to reporting requirements
Level
UpdatePrerequisites
Prior experience with attestation standards
Advanced Preparation
None
-
Events
Audit and Attestation Update
4.0 Credit HoursPrice: 4.0 Tokens
The AICPA's Auditing Standards Board has issued numerous standards that are effective in 2023. We'll review the impact of the changes to auditing estimates, risk assessment, noncompliance with laws and regulations (NOCLAR), as well as the changes coming down the pike for quality management. This course will keep auditors up to date on the work of the ASB.
-
More Info
Learning Objectives
- Identify the impact of SAS 143 on audit engagements
- Identify the changes to risk assessment as a result of SAS 145
- Recall the core elements of quality management
- Recall the new inquiries required by SAS 147
- Recall the changes to group audits
Level
UpdatePrerequisites
Experience with and knowledge of FASB ASUs and their practical application
-
Events
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.
-
More Info
Learning Objectives
- Distinguish between the four different personality styles of communication.
- Recall best practices in facilitating remote presentations.
Level
BasicPrerequisites
None
Advanced Preparation
None
-
Events
Common Deficiencies in EBP Audits
2.0 Credit HoursPrice: 2.0 Tokens