CPE Catalog & Events

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.

An overview of the fundamentals of valuation. This course focuses on valuation complexities and risks, covering the fundamentals of valuation across all asset classes, including market mechanics, best use practices, the use of the highest-level inputs in accordance with the FASB ASC 820 fair value hierarchy, valuation methodologies and models, usable data sources, variance handling, and FASB ASC 820 fair value leveling. Additionally, this course takes a look at the key traits and valuation drivers of each of the major asset classes, including debt securities, equity securities, derivatives, and funds and indices.

AICPA's Fundamentals of Forensic Accounting Certificate Program This course is part of the Fundamentals of Forensic Accounting Certificate Program - a comprehensive, integrated curriculum - covering AICPA's entire Body of Knowledge in this topic area. The program will provide you with the training, knowledge, and practical guidance needed for a solid understanding of financial forensics. Credit for individual courses purchased can be applied to the full program when you enroll within one year of the original purchase date. Please visit cpa2biz.com/forensic for information on the complete program. This course provides a high-level overview of the divorce process and the roles of Forensic Accountants that work on the financial aspects of divorce cases. Our overview employs two different situations to give learners a broad understanding of the field and what is expected. Discounts FVS Section Members Save an Additional 20%! When you log into this website with your AICPA member user account, the section discount will be automatically applied during checkout. Please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org if you have any questions or encounter any issues.

This CPE course can be purchased individually or as part of the Specialized Forensic Accounting Certificate. When families go through divorce and separation, complications beyond accounting and valuation can arise. A forensic accountant should be an impartial party, one who knows the laws, rules, and regulations surrounding the various intricacies within family law. Through narration by an industry subject matter expert and practical scenario exercises, this three-part CPE course describes factors that should be considered in a family law engagement. Each module also touches on nontraditional family law items such as personal goodwill and hidden assets. Enhanced On-Demand Format This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course. LEARNING OBJECTIVES Part 1 Compare the different roles of a forensic accountant in family law cases. Compare the impact of equitable distribution versus community property law on the valuation of marital property. Identify methods for asset tracking and recognize their importance in a divorce case. Part 2 Identify methods for asset valuation and recognize their importance in a divorce case. Identify the types of alternative dispute resolution. Part 3 Identify the issues affected by income in family law matters.

Enhance your skills. This CPE self-study course offers finance professionals an advanced application-based approach to finance business partnering. During this course, you will acquire essential problem-solving skills that can positively affect all areas of the business; learn how to leverage analytics tools and techniques to aid in decision-making; and, become accomplished in presenting and influencing key business decision makers. Covering topics such as future of finance, disruption, and fnance business partnering, this course will also help you enhance your interpersonal, communication, and leadership skills so you are more proficient in executing strategic visions.