CPE Catalog & Events

This CPE course can be purchased individually or as part of the Risk Management and Insurance Planning Certificate Program. Executive and equity compensation plans generally form the foundation of the personal financial plans of executives and key employees. A true specialty for the personal financial planner, executive compensation planning requires a mastery of several subject areas, allowing the executive to navigate through a myriad of compensation options, including: Traditional bonuses Supplemental retirement plans Stocks Other pseudo ownership incentives In this audiovisual CPE course, Tom Tillery will explain the various types of employment agreements and compensation arrangements, as well as their income tax implications, for your clients. This course explores these compensation choices and reviews how each option can affect the client's personal financial plan. Finally, this course looks at deferred compensation, a challenging area of personal financial planning. Once you complete this course, you will have an awareness of the regulatory doctrines and prohibitions to provide your clients with reasoned advice in this critical planning area.

This CPE course can be purchased individually, or as a part of the Audit Staff Essentials - Experienced In-Charge/Senior training bundle. Deferred income taxes can be difficult because of the client estimates and management assumptions involved. Many staff members shy away from these tasks, but this course will help. Learn how to plan and perform test work surrounding deferred income taxes, tax provisions, and valuation allowances.

This CPE course can be purchased individually, or as a part of the Audit Staff Essentials - Experienced In-Charge/Senior training bundle. Foundations Gain a foundation for properly addressing auditing estimates and fair values. Understand some of the important requirements and perspectives in these challenging areas. Special topics Analyze special topics regarding estimates and fair value measurements, such as credentials of specialists, written representations, disclosures, and estimates in revenue recognition. Finally, obtain an understanding of the importance of considering estimates in revenue recognition

This CPE course can be purchased individually, or as a part of the Audit Staff Essentials - Experienced In-Charge/Senior training bundle. Gather components Review the necessary components of financial statements prepared under generally accepted accounting principles (GAAP), including disclosures, preparation systems, adequate segregation of duties, and a review process. Understand the risk assessment process as it applies to financial statement presentation and disclosure. Types of controls Explore the types of controls that you might encounter when the client self-prepares the financial statement or when the financial statements are prepared by the auditor. Understand the effect of special purpose frameworks when encountered.

This CPE course can be purchased individually, or as a part of the Audit Staff Essentials - Experienced In-Charge/Senior training bundle. Understand risk assessment. Review the key concept of risk assessment, with a focus on internal controls. Understand identification and testing of automated and information technology general controls. Internal control. Consider deficiencies in internal control, including deficiencies in automated controls and information technology general controls. Understand the concept of severity and steps taken for aggregating found deficiencies, as well as the impact of compensating and monitoring controls. Consider common peer review and inspection findings with regard to internal control to prevent them from recurring.

This CPE course can be purchased individually, or as a part of the Audit Staff Essentials - Experienced In-Charge/Senior training bundle. The work of specialists Understand your responsibilities when your client engages a service organization or when you engage a specialist to help you with complex or unfamiliar areas in certain engagements. Understand how and when to refer to both areas, as well as the related performance and documentation requirements in each. Privacy concerns Learn also about SOC2r reports regarding privacy.

This CPE course can be purchased individually or as part of the Audit Staff Essentials - Experienced Staff/New In-Charge staff training bundle. Understand the purpose and importance of inherent risk and control risk assessment tasks, with an emphasis on what these tasks seek to accomplish and how they drive the overall audit process. Recall the importance of setting a materiality target for the engagement, including materiality when executing a group audit, and how the audit strategy - executed by account and relevant assertion - relates to the fundamental inherent and control risk assessments. Explore the risk assessment, including brainstorming for fraud and additional risks, emphasizing and distinguishing entity and auditor tasks and how to properly support with documentation these risk assessments that will drive further audit procedures. Understand the COSO framework, which is the basis for most systems of internal control assessments. Explore how audit data analytics can be used in the risk assessment process.

This CPE course can be purchased individually or as part of the Audit Staff Essentials - Experienced Staff/New In-Charge staff training bundle. Understand how a comprehensive framework includes concepts such as the presumption of a going concern and fair presentation, and recognize what disclosures need to be present. Look beyond the figures and facts to consider not only the current accounting for the transaction, but also the future implications, such as the entity's ability to continue as a going concern, as well as commitments and contingencies - including the auditor's responsibility related to litigation claims assessment. Consider the procedures and documentation required as well as the liquidation basis of accounting.

This CPE course can be purchased individually or as part of the Audit Staff Essentials - Experienced Staff/New In-Charge staff training bundle. Review the accounting for intangible assets as well as the history and current accounting for goodwill. In this CPE self-study course, you will learn about the common risks, internal controls, and auditing procedures for intangible assets and goodwill.

This CPE course can be purchased individually or as part of the Audit Staff Essentials - Experienced Staff/New In-Charge staff training bundle. To prepare for auditing investments, auditors must understand such terms as interest rate swaps, put options, and embedded derivatives, as well as their associated risks. Learn about the types of investments most commonly encountered and the terminology that goes with them. Explore the risks and the risk assessment process surrounding investments, and the specific requirements of the auditing standards and common audit techniques used to mitigate those risks.

This CPE course can be purchased individually or as part of the Audit Staff Essentials - Experienced Staff/New In-Charge staff training bundle. Review the steps of an audit as you prepare to become more actively involved in the risk assessment process. To prepare for managing the engagement, learn about client management, delegating for efficient engagement, developing staff on the job, providing written and oral feedback to staff, and instilling quality control on audit engagements. Gather considerations for first-time audits, including what to look for when using their opening balances. Review professional skepticism, including the effect that your personal biases have on audit professional skepticism.

This CPE course can be purchased individually or as part of the Audit Staff Essentials - Experienced Staff/New In-Charge staff training bundle. Learn how to determine sample sizes that are demonstrably sufficient to the audit planning needs. Understand how attention to the design and implementation of internal controls over financial reporting can lead to improvements in engagement controls and create opportunities for engagements to use reliance on controls as a more efficient approach for the audit strategy. Learn how to determine a defensible sample size for tests of internal controls and for substantive tests of detail, including dual-purpose testing. Understand the principles of substantive tests of detail and the application of monetary unit sampling concepts, or MUS, the most commonly used sampling technique.

This course examines actual fraud circumstances through the lens of potential prevention. We will examine how selected frauds were accomplished and consider what internal controls may have prevented fraudsters' ability to accomplish their nefarious acts.

It's a whole new world for lessees under ASC topic 842. This program will dive into the new standard on leases and its impact on every size entity, review effective dates, and address what you need to know now.

Prepare and review standards-compliant fair value measurements. This CPE course provides an overview of various supplemental topics related to fair value accounting. Specifically, the course addresses techniques used to measure the fair value of equity securities issued as compensation, key regulators over financial reporting, and fair value guidance under IFRS as compared to U.S. GAAP.

This CPE course provides an overview of various supplemental topics related to the valuation of intangible assets and contingencies . Specifically, the course addresses how intangible assets create value, fair value techniques for measuring the fair value of contingencies, and factors to consider when evaluating the useful life of an intangible asset.

This CPE course provides an overview of the three common valuation approaches utilized in fair value accounting . Specifically, the course addresses the different valuation methods under the cost, market, and income approach, as well as limitations to each of the respective valuation approaches.

Fair value accounting for financial instruments can be complex. If you are engaged in the financial instruments valuation profession, this CPE course will help you to recall and identify the related accounting standards from the FASB Accounting Standards Codificationc. You will also learn the differences between U.S. GAAP and IFRS - Standards CS section 100 and VS section 100.

View financial instruments on multiple dimensions. This CPE course will assist you in developing tests of controls and substantive tests for financial instruments with an emphasis on viewing financial instruments on multiple dimensions. You will examine how the differences in those dimensions affect financial reporting and review examples of control objectives, related controls, and illustrative tests of controls for financial instruments. This course also covers: General auditing considerations Internal controls related to financial instruments Risk-based auditing Valuation of financial instruments Concluding and reporting

Be prepared for changes to come. The new Current Expected Credit Loss impairment standard is coming and will significantly affect industries with several receivable accounts. Developed for those engaged in the financial instruments valuation profession, this CPE course examines the core principles of this new standard, so you can be prepared for the changes to come. You will learn the background, purpose, and main provisions of the standard under GAAP and IFRS such as: issues with previously issued standards that caused a new standard to be written, CECL vs. ECL. Get the knowledge you need to be prepared.