CPE Catalog & Events

Get up-to-date skills and information Key issues Learn about key issues that can arise in a single audit engagement conducted under the Uniform Guidance. Enhance your knowledge and test your ability to plan, perform and evaluate single audits in accordance with the requirements of the Uniform Guidance using case studies and real-world examples.

Be ready for compliance auditing Key issues Gain insight into key issues related to internal control and compliance auditing. As it relates to internal control, gain an understanding about the following requirements of the Uniform Guidance: perform procedures to obtain an understanding of internal control over federal programs sufficient to plan the audit to support a low assessed level of control risk of noncompliance for major programs; plan the testing of internal control over compliance for major programs to support a low assessed level of control risk of noncompliance for the assertions relevant to the compliance requirements for each major program; and perform testing of internal control over compliance as planned; and report on internal control over compliance, describing the scope of testing of internal control and the results of the tests and, where applicable, referring to the separate schedule of findings and questioned costs. Understand the importance of documenting the work that was done. Learn about various aspects of the compliance audit that require particular attention, including information about performing a compliance audit and obtaining the audit evidence needed to express an opinion on compliance. Advanced topics Explore advanced topics including the following: Ineffective internal controls Dual-purpose testing Subrecipients Program clusters

In most organizations, strategic planning and budgeting are separate processes, making them out of alignment from their inception. This webinar explores a practical "real world" planning approach that aligns spending to long-term strategy, creates a culture of accountability and responsibility, and might actually be fun when everyone gets on board. The result will create a model for your organization's future growth and profitability.

This video-based CPE course is included in the Not-for-Profit Certificate II Program. It can be purchased individually or as a part of the Not-for-Profit Certificate II - Governance and Assurance track. Not-for-profits (NFPs) vary significantly in their purpose, size, and complexity, but they all have one thing in common: they exist to fulfill a societal need or accomplish a public benefit. Strategic planning helps set priorities, allocate resources, and align staff and volunteers' efforts to effectively accomplish the NFP's mission. Successful NFPs can execute a clear strategy, monitor progress and evaluate results. This CPE course offers detail-rich examples and case studies to help you apply proven techniques to strategic planning. Note: As of August 1, 2018, course content has been updated to reflect implementation of FASB Accounting Standards Updates (ASUs) effective for most not-for-profit entities for their next financial reporting period, including those related to financial statement presentation (ASU 2016-14) and revenue recognition (ASU 2014-09 and ASU 2018-08).

Fraud activities can be executed from within an organization, by parties outside an entity, or by both. Importantly, as the business world becomes more technological, the way fraud is carried out is changing. There must be an increased focus on understanding where new fraud vulnerabilities exist. In this session, we delve into the reasons that both internal and external intentional defalcations take place. The material discusses the new ways fraud is being actuated and looks at the factors driving those that undertake fraud. We spend time examining measures that can be implemented in order to stop fraud via the deployment of added security across the enterprise.

Fraud activities can be executed from within an organization, by parties outside an entity, or by both. Importantly, as the business world becomes more technological, the way fraud is carried out is changing. There must be an increased focus on understanding where new fraud vulnerabilities exist. In this session, we delve into the reasons that both internal and external intentional defalcations take place. The material discusses the new ways fraud is being actuated and looks at the factors driving those that undertake fraud. We spend time examining measures that can be implemented in order to stop fraud via the deployment of added security across the enterprise.

Leases overview Implementation Get a bird's-eye view of FASB ASC 842, Leases, and learn how a lease contract is identified, recognized, initially measured, subsequently measured, presented in the financial statements, and disclosed in the notes to the financial statements. Also gain a high-level view of lease modifications, sale and leaseback transactions, and tips on implementing FASB ASC 842.

This CPE course can be purchased individually or as part of the Retirement Planning Certificate Program. The SECURE Act is the first major legislation to revamp retirement plans in over a decade. The provisions and planning strategies to help your clients avoid unintended tax consequences on their estate and retirement plans have been implemented into this learning program. Are you ready to help your clients set realistic expectations and goals? In this four-part narrated PowerPoint presentation, Tom Tillery will examine Key assumptions and risks, Modeling techniques, Taxation and income tax planning, and Integration with other areas of PFP. Personal financial planners have numerous techniques available to estimate what financial independence looks like in their client's personal financial plan. This course will look at several of these techniques; as well as address taxation and income tax planning issues and strategies, and the integration of financial independence planning with other areas of personal financial planning. Note: This course has been updated for the Tax Cuts and Jobs Act ("Tax Reform"). Moderator, Tom Tillery Thomas Neal Tillery, CFPr, AEPr, CLUr, ChFCr, CRPCr, LUTCF is Vice President and Chief Compliance Officer of Parakleter Financial, Inc. Parakleter provides integrated fee-for-service financial planning without asset management or product sales. Enhanced On-Demand Format This on-demand format utilizes a slide deck format, enhanced with narration and interactive exercises that are designed to increase the level of engagement and hands-on application. Drag and drop exercises, case studies, and interactive diagrams are some examples of the interactive exercises that are used to supplement traditional instruction in this learning experience.

This CPE course can be purchased individually or as part of the Risk Management and Insurance Planning Certificate Program. What is an annuity? The short answer is that it's a contract that provides a periodic payment for a fixed period or for the duration of one's life. Annuity contracts can be complex, from both design and income tax perspectives. As the personal financial planner, you must be educated in the numerous applications and products available, and their tax consequences, to offer a reasoned opinion to clients regarding annuities in their overall financial plan. In this audiovisual CPE course, Tom Tillery will cover several types of annuities, including traditional, private placement variable, private, and charitable annuities. Additionally, you will learn how an annuity contract may be structured, based on the following factors: Commencement of benefit payments-immediate or deferred Method of premium payment-single or periodic payment Number of lives insured by the contract-single or joint Payment type-fixed or variable payment Plan of payment-settlement options or distributions

This video-based CPE course is included in the Not-for-Profit Certificate II Program. It can be purchased individually or as a part of the Not-for-Profit Certificate II - Governance and Assurance track. How does your not-for-profit (NFP) ensure stewardship for funds received and accountability to constituents? Do you consider potential challenges or weaknesses - both operational and organizational - that could lead to negative consequences? Risk management is a continuous process. Failure to effectively consider and respond to risks could lead to lost revenue, increased costs, a tarnished reputation, and a decrease in constituents' perceived value of services. Not only is risk management an essential element of good governance, but it also informs the strategic planning process to keep an NFP on a path to mission success. In this CPE course, you will learn how to apply risk management techniques using the COSO Enterprise Risk Management (ERM) framework to create a strategy and an internal control structure tailored for the NFP environment. This course contains step-by-step examples and case studies to help you create a scalable risk management structure for any NFP.

Gain efficiency The Uniform Guidance Learn how to be more efficient and effective at planning and performing audits in accordance with the Uniform Guidance. Highlights Gain knowledge regarding performing a compliance audit under the Uniform Guidance, including the responsibilities of both the auditee and auditor. Learn how to identify federal assistance and how to determine a nonfederal entity's major programs. Gain an understanding of assessing, and testing internal control over compliance, and learn what is involved in identifying and testing compliance requirements in a single audit, as well as reporting on the results.

The more you know The Uniform Guidance Gain an understanding of Subparts A through E of the Uniform Guidance with an emphasis on the areas related to administrative requirements and cost principles. Learn the federal administrative requirements for nonfederal entities administering federal awards. Gain information regarding the federal cost principles that must be followed when charging direct and indirect costs to federal awards.

Learn from the inside out. Business strategy comes from internal and external forces. A formal and planned strategy approach implies that, during the analysis and evaluation of strategic options, every possible strategic option is considered. For some organisations, this is not practical, and various alternative approaches are practiced. In this course, you will learn how to set a formal strategic process as opposed to having an informal (or freewheeling) plan. Implement strategy with success. Understand emergent strategies. Use inside-out and outside-in strategies. Apply vision for a clear future. Gain competitive advantage. Ultimately, it is not the choice of strategic process or even strategic plan that is important. What is vital is that everyone within the organisation shares the same vision and goals, and that they all pull in the same direction to achieve those goals. This course will enable to you do this by giving you the tools to successfully implement strategic processes in your business model through detailed case studies and exercises. This is a standalone course but if you're interested in more of this type of learning while earning a designation, explore the CGMAr Finance Leadership Program.

Gain deeper insights. Gain an understanding of the peer review process and learn what you can do to prepare for your next peer review. We will compare the process for undergoing a System Review with that of an Engagement Review and address recent peer review guidance impacting both. You will learn about the required elements of quality control and the impact they have on reviewed firms. Also, find out about the most common areas of noncompliance with professional standards uncovered by peer reviewers and how you can avoid them. Highlighting resources and tools to assist you in enhancing the quality of your peer review.

If you are the owner, leader, or manager of an organization who wants to see your business consistently run better and grow faster, Bill Sheridan and EOS can help you and your team simplify, clarify, and achieve your vision. A recognized speaker, Bill's interactive style and real-world insight makes this a must-see event for growth-oriented entrepreneurs everywhere. Attendees will walk away focused, clear on priorities and issues, healthier as a leadership team, and using tools that help them gain more traction. Don't let the company run you - get a grip on your business.

The Auditing Standards Board (ASB) has completed its update of the three engagement types in the SSAEs. In this course, we will review the changes to the examination, review, and agreed-upon procedures standard to provide you with an understanding of the changes to performance and reporting requirements.

Description: Audit Documentation - Creating Workpapers That Pass Review is an important foundational course. Proper documentation is essential to a high-quality audit and other assurance services, as auditors are required to prepare and maintain documentation to demonstrate that sufficient and appropriate audit evidence was obtained to support the auditor's opinion. It is critical for workpapers to provide a clear understanding of the nature, timing and extent of procedures applied, the results of those procedures, source of evidence obtained, and conclusions reached. Both audit effectiveness and efficiency are directly impacted by the nature and extent of audit documentation. Note: This course is a part of a recommended 16-hour audit skills curriculum for beginning staff. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event. Learning Objectives: Upon completion of this course, you will be able to...Identify the minimum documentation requirements of the audit standardsIdentify tips and techniques for self-reviewRecognize common workpaper deficienciesRecall how to prepare workpapers in proper form Program Content: The major topics covered in this course include:Proper documentation as a means of audit qualityFactors impacting the nature and extent of documentationSample workpaper index and other organization tipsUse of audit programs as means of audit documentationChecklist for self-review of workpapers and clearing review notesMultiple exercises on identifying workpaper deficiencies Who should attend: Appropriate for beginning audit and assurance providers or anyone who needs a refresher in preparing high quality workpapers Developed By: Emergent Solutions Group LLC Instructor: Jennifer Louis CPE Credit: 2.00 Field of Study: Auditing (2.00) Prerequisites: None Advanced Preparation: None Format: QAS Self Study

Supports senior auditors Gain a comprehensive knowledge base so you are well-prepared to become a well-rounded audit professional. Learn best practices on increasingly advanced audit topics as you explore complex topics like revenue recognition, income taxes, estimates and fair value, financial reporting, and the auditor's report. Meets a range of needs You can master your current position or prepare to progress through your career - or even join other staff members for your firm's comprehensive group training program. Level 4 courses - also available a la carte: Engagement Management and Supervision Risk Assessment and Advanced Internal Control Considerations Auditing Revenue Recognition Auditing Deferred Income Taxes Auditing Estimates and Fair Value Using a Service Organization and the Use of a Specialist Overview of Financial Reporting Concluding the Audit - Reporting and Engagement Administration

Level 3, Experienced Staff/New In-Charge Learn how to apply best practices for increasingly advanced audit topics and explore the content areas that distinguish a well-rounded audit professional. In this third level, designed for experienced staff or new in-charge staff members, you will explore the following topics (which are also available individually): Engagement Management and Supervision Research Tools Risk Assessment Further Auditing Procedures Working Paper Review Understanding the Concept of Sampling Understanding the Concept of Sampling - Substantive Sampling Auditing Contingent Liabilities and Going Concern Auditing Investments Auditing Intangible Assets and Goodwill

Audit concepts and techniques you can use throughout your career As you take on new audit roles and responsibilities, you'll want to have in place a strong conceptual groundwork for all future audit learning. This course focuses on the skills and knowledge needed to perform duties commonly assigned to first-year audit staff. Level 1 covers the audit from the firm's perspective. On this level, you'll learn about the core concepts and the dynamics of in-firm and client relationships. Level 1's courses include: What Is an Audit? Nuts and Bolts: Preparation, Compilation, and Review Engagements Introduction to Professional Skepticism Deepen Your Professional Skepticism Understanding the Audit Process Audit Evidence New Auditor's Role on the Engagement Team Key Character Traits and Interpersonal Skills for Auditors Working Papers and Working Paper Documentation in a Financial Statement Audit Introduction to the Audit Risk Model When taken together with Level 2 - New Staff: Practical Application, this level will help you become a successful auditor and firm member right from the start! About Audit Staff Essentials - Taking you on your audit learning journey. From start to finish, Audit Staff Essentials (ASE) provides the training road map and support you need along your career journey. Designed to help you master your current position and excel in each phase of your career, this self-study series offers four levels that cover hands-on technical skills, conceptual expertise, and soft skill training. Regularly refreshed, this series is perfect for individual staff members or as a comprehensive group training program for firms. Get ready to position yourself or your staff members to become successful auditors and essential firm members. Levels include: Level 1 - New Staff: Core Concepts Level 2 - New Staff: Practical Application Level 3 - Experienced Staff/New In-Charge Level 4 - Experienced In-Charge/Senior