The Uniform Guidance identifies COSO and the Green Book as best practices for internal controls in governmental audits. This course provides a comprehensive review of the COSO framework, including its 2013 update, and explores its application to the Green Book. Attendees will learn to recall the five components and 17 principles of internal control, understand the benefits of adopting internal control frameworks, and recognize the rationale behind the COSO 2013 update and its impact on auditing practices. Additionally, the course will cover how to leverage Part 6 of the Compliance Supplement to effectively document internal controls.

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Stay current on the latest accounting developments affecting not-for-profit organizations with this timely GAAP update. This course reviews recently issued Financial Accounting Standards Board (FASB) Accounting Standards Updates (ASUs) impacting NFP financial reporting, along with standard-setting projects currently in the FASB pipeline.

The course also introduces the International Non-Profit Accounting Standard (INPAS)—the first comprehensive global accounting framework designed specifically for non-profit organizations, launched in October 2025. Participants will gain perspective on the purpose and structure of INPAS and how it compares conceptually to U.S. GAAP requirements for NFPs.

This course is designed to help practitioners, financial leaders, and auditors of not-for-profit organizations understand both current GAAP requirements and emerging global developments shaping the future of nonprofit financial reporting.

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Effective governance is the cornerstone of any nonprofit organization. This course delves into the foundational elements of nonprofit governance, emphasizing fiduciary duties, board responsibilities, and best practices for board operations. Participants will explore key compliance requirements, risk management strategies, policy development, and regulatory obligations. By the end of the session, you’ll be equipped with practical tools and insights to confidently navigate the complexities of nonprofit governance.

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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.

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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Course Description: Accurately identifying and testing controls over compliance is critical, yet it remains a common deficiency highlighted in peer reviews. This course offers a comprehensive overview of internal controls over compliance, with a focus on their application to Single Audits. Participants will learn how to effectively align internal controls with specific compliance requirements. Additionally, we will address one of the most frequent findings in audits of governmental entities receiving federal grants: the misidentification of controls and the confusion between compliance and control processes. This course will help clarify the distinction, equipping you with the tools to enhance audit quality and ensure compliance effectiveness. 

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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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Developing strong finance teams requires more than technical training—it requires intentional leadership. This course equips finance leaders with practical strategies to identify and close development gaps across specialist, supervisor, and manager levels.

Participants will explore structured approaches to onboarding, mentoring, and career pathing, with attention to the realities of today’s hybrid and evolving work environments. The course emphasizes performance measurement, knowledge transfer, and building leadership capacity from within the finance function.

Designed for leaders responsible for developing and retaining talent, this course provides actionable tools and frameworks to strengthen team capability, support career progression, and position finance teams for long-term success.

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Financial professionals are frequently called upon to present complex financial information to clients, boards, and stakeholders who may not have a financial background. The ability to communicate clearly and effectively in these settings is critical to building trust and driving informed decision-making. This course provides practical tools to help participants translate financial data into clear, structured, and compelling messages. Participants will explore strategies for using storytelling, visual presentation techniques, and plain language principles to simplify complexity without sacrificing accuracy. The course also examines common communication pitfalls and best practices for tailoring financial messages to diverse audiences. Designed for professionals who present financial information to nonfinancial stakeholders, this course equips participants with techniques to enhance clarity, engagement, and confidence in a variety of professional settings. 

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Leadership is not one-size-fits-all. Effective leaders understand that different situations, team dynamics, and organizational cultures require different approaches. This course introduces ten distinct leadership styles and examines how each can influence team performance and organizational success.

Participants will explore the characteristics, strengths, and potential limitations of each leadership style. The course encourages self-reflection to help leaders recognize their own tendencies while identifying opportunities to adapt their approach when circumstances require it. Emphasis is placed on practical strategies for engaging teams, strengthening communication, and building leadership capacity across the organization.

Designed for current and emerging leaders, this course provides tools to better align leadership approach with team needs and organizational objectives.

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The AICPA has determined than 1 in 10 firms are not compliant with the risk assessment standards. This course will discuss how to properly identify risks and assess risks under AU-C 315. We will then review how to respond to identified risks under AU-C 330. The course will focus on the inherent risk model. We will also review common deficiencies and how a proper risk assessment can drive a more efficient and effective audit. 

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This course provides a comprehensive overview of SOC 1 reports in the context of employee benefit plan audits. The course covers the evaluation and documentation of SOC 1 reports, understanding control objectives, complementary user entity controls (CUECs), and best practices for efficient SOC 1 review processes. Special attention is given to practical tools and templates that can streamline the review process while maintaining audit quality.

Stay current on significant developments affecting Single Audits with this focused update on recent regulatory and professional guidance. This course reviews the 2024 Uniform Guidance overhaul, including the increase in the Single Audit threshold to $1 million and other changes impacting audit planning and execution.

The course also examines Appendix B of the 2025 GAS/Single Audit Guide issued by the AICPA, highlighting updates that affect audit efficiency and compliance considerations. In addition, participants will receive updates on recent guidance issued through Office of Management and Budget (OMB) memoranda, as well as reporting-related changes.

This course is designed to help auditors understand how these developments affect Single Audit requirements and what to watch for as regulations continue to evolve.

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Maintaining independence and adhering to strict ethical standards are essential for professionals in governmental auditing. The Government Accountability Office’s (GAO) Yellow Book sets the benchmark for ethics and independence in this field, forming the foundation of professional compliance. This course provides a focused review of key principles and independence requirements, equipping participants with the tools to identify and mitigate common risks of noncompliance. Through practical guidance and real-world examples, attendees will learn to uphold the highest ethical standards and ensure independence in governmental auditing.

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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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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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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.

Key Topics 

Risk Assessment

AU-C 315

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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When auditing management's accounting estimates, increased professional skepticism is necessary as there is always the potential for bias in areas of increased subjectivity & complexity. This course will demonstrate procedures to test the process used by management to develop estimates, as well as walk through common examples of accounting estimates that are included in the financial statements. It includes the updated requirements in SAS 143.

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This course explores the transformative role of artificial intelligence (AI) in accounting and auditing, highlighting its vast potential while addressing the associated risks and ethical considerations. Participants will discover how to harness AI tools to enhance efficiency and innovation, while mitigating challenges such as overreliance, data security vulnerabilities, and ethical dilemmas. Through case studies and interactive discussions, you'll gain practical skills to navigate AI complexities, ensure trustworthy outputs, and uphold ethical standards in today's fast-paced digital environment.

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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.

This session provides a structured approach to government budgeting through the four W’s: Who, What, When, and Which. Participants will explore WHO should be involved, including internal and external stakeholders, and discuss effective communication strategies. The session then outlines WHAT the budget process entails, covering key phases, components, legal requirements, and common pitfalls. Attendees will learn WHEN to engage the public through strategic planning, workshops, and outreach methods. Finally, the session identifies WHICH departments lead various aspects of budgeting, from financial planning to capital projects. Attendees will leave with a deeper understanding of how to navigate government budgeting effectively and ensure financial planning aligns with community priorities.

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Understanding independence is essential for CPAs providing Client Advisory and Accounting Services (CAAS) to attest clients. This course provides a comprehensive overview of the AICPA Code of Professional Conduct, focusing on the guidelines for maintaining independence while delivering CAAS. We’ll review the overall independence process and its application to CAAS engagements, followed by an in-depth exploration of specific services, including reconciliations, accounting standard implementation, information system services, bookkeeping, hosting, and payroll services. Attendees will gain clarity on what services are permissible and how to navigate potential independence issues to remain compliant and uphold professional standards.

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

Participants will examine key provisions related to professional conduct, licensing, and regulatory compliance, with an emphasis on how these requirements apply in practice. Designed to support ongoing professional responsibility, this course helps Oregon CPAs remain informed, compliant, and aligned with applicable state rules and expectations.

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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.

Stay current on key developments affecting audit and attestation engagements with this comprehensive update on what’s happening at the AICPA. This course begins with the next phase of quality management, with a particular focus on firms’ monitoring and remediation responsibilities and what those requirements mean in practice.

Participants will also review recent and upcoming standards impacting audit, attestation, and consulting engagements, including SSAE No. 24 and SSARS No. 26, along with high-impact exposure drafts related to confirmations and fraud. The course concludes with an overview of SAS No. 149 and its implications for group audits.

Designed as a timely update for practitioners, this course helps participants understand how recent and proposed changes may affect engagement planning, execution, and compliance in the years ahead.

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AU-C Section 315 requires the auditor to gain an understanding of the entity and its environment and the entity's internal controls in order to design appropriate audit procedures. This course will review the key requirements of COSO which is one of the most widely used internal control frameworks. We'll also review the limitations of internal controls. Additionally, this course will introduce the risk assessment process and the various audit procedures to evaluate controls and to determine whether to test the operating effectiveness of controls.

Quality management represents a significant shift in how CPA firms design, implement, and evaluate quality. This course provides a focused, practical deep dive into the quality management standards and related engagement-level requirements that firms are now operating under.

The course covers SQMS 1 and SQMS 2, along with related engagement-level standards, including SAS 146, SSARS 26, and SSAE 23. Emphasis is placed on post-implementation responsibilities, including evaluating the effectiveness of quality management systems and addressing monitoring and remediation requirements.

Participants will also examine engagement-level quality management responsibilities, including the auditor’s responsibilities under SAS 146 and the engagement partner’s responsibilities in SSARS and attestation engagements. The course is designed to help firms navigate the second phase of implementation, moving beyond design and rollout to ongoing evaluation, monitoring, and continuous improvement.

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This course is an introduction to preparation, compilation, & review engagements. During this course, we will compare and contrast these different engagements by reviewing the procedures that should be performed, different reports, as well as the level of assurance specific to each type of engagement. 

Software-related transactions continue to evolve, requiring careful analysis under U.S. GAAP. This two-credit course examines the accounting treatment of software costs, with a primary focus on internal-use software and emerging guidance.

Participants will walk through capitalization and expense recognition, amortization, and impairment considerations. The course includes a focused review of ASU 2025-06 and its impact on accounting for internal-use software.

Additional topics include accounting for website development costs, Software-as-a-Service (SaaS) arrangements, and other cloud computing arrangements (CCAs), including implementation and hosting considerations. The course also addresses accounting for external-use software, including technological feasibility, capitalization thresholds, and related revenue considerations.

Through practical examples and case-based scenarios, participants will strengthen their ability to interpret authoritative guidance and analyze the financial reporting implications of software-related transactions.

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