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Instructor : Melisa Galasso

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 key the 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 recently issued and soon to be effective ethics rules that CPAs in both industry and public accounting need to know to be compliant. We'll close with a look at ethical dilemmas and technology.

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
    • Describe Kidder’s Nine Checkpoints for Ethical Decision Making

    Level

    Basic

    Prerequisites

    None

    Advanced Preparation

    None
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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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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.

Field(s) of Study: Regulatory Ethics
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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
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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. 

Field(s) of Study: Regulatory Ethics
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    Learning Objectives

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

    Level

    Basic

    Prerequisites

    None

    Advanced Preparation

    None

  • Events
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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. 

Field(s) of Study: Accounting, Auditing
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    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

    Update

    Prerequisites

    Knowledge of and experience with financial statements and FASB standards

    Advanced Preparation

    None

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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. 

Field(s) of Study: Accounting, Auditing
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    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

    Update

    Prerequisites

    Knowledge of and experience with accounting and auditing standards as applied to small businesses

    Advanced Preparation

    None

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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.

Field(s) of Study: Auditing
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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.

Field(s) of Study: Regulatory Ethics
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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
Field(s) of Study: Auditing
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    Learning Objectives

    • Identify changes to the performance requirements for attestation standards
    • Recall changes to reporting requirements

    Level

    Update

    Prerequisites

    Prior experience with attestation standards

    Advanced Preparation

    None

  • Events
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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. 

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Field(s) of Study: Auditing
  • 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

    Update

    Prerequisites

    Experience with and knowledge of GAAS

  • Events
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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.

Field(s) of Study: Business Management & Organization
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