CPE Catalog & Events

This CPE course can be purchased individually or as part of the Estate Planning Certificate Program. Estate planning is the cornerstone of any personal financial plan. An estate plan that is not coordinated with the overall personal financial plan may inadvertently derail other planning objectives. Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this course covers the correct application of estate planning strategies that can greatly enhance the client's personal financial plan. Estate planning strategies addressed in this CPE course cover a wide range of personal financial planning goals, including: Charitable giving Managing blended marriage situations Multigenerational transfers Wealth replacement. Part of most estate planning considerations, gifting strategies will also be discussed in this course. 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.

" CPAs and accountants need to understand the three elements of fraud, red flags that may indicate the possibility or present of fraud, and the importance of good internal controls. Viewing actual documents used to commit the fraud in the case study help CPAs and accountants understand how the fraud worked and how to recognize fraudulent disbursements. The Bears Will Be Bears, Fraudsters Too course is designed for CPAs, accountants, and auditors who review and process accounts payable and audit accounts payable."

Become a certified peer review team captain! Learn the foundation of an effective peer review engagement and evaluation of a firm's system of quality control under the AICPA Practice-Monitoring Program. As a future team and/or review captain, you will learn to successfully plan for, perform, and report on both system and engagement reviews. This two-part CPE course features an online self-study module and a group-study course entitled Becoming an AICPA Peer Review Team or Review Captain: Case Study Application. Completion of both parts is required to become certified qualified as a peer review team captain

Budget for targets. This course will help you identify factors that affect management's performance and identify dysfunctional behaviours from the budget process. By breaking down planning and operational factors, you can recognise budgeting as a control enhancing tool. This interactive course enables you to: Identify the impact that budgets could have on motivation and performance, Use a budget to exercise control over the operations of the organisation, and Identify dysfunctional behaviours and management actions. Gain experience with detailed exercises. The practical hands-on exercise uses real-world examples, and they are designed to give you real-world knowledge on how to apply daily cost accounting principles. 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.

After more than 10 years in the marketplace, Bitcoin has been firmly planted in the global financial system as the de facto leader in the cryptocurrency market. Bitcoin is no longer looked at as a mystical concept of money made of pixie dust. Bitcoin has evolved to be a major force in the financial technology (FinTech) industry. With the collapse of the FTX cryptocurrency exchange, among others, it is important to understand how Bitcoin separates itself from all the other alternative cryptocurrencies, aka alt coins, as well as how you can protect your Bitcoin investment from these exchange collapses.

** Get the basics on blockchain.** This CPE course can be purchased individually, or as a part of the Blockchain Fundamentals for Accounting and Finance Professionals Certificate program. Understand the history and evolution of blockchain and bitcoin, as well as the underlying mechanism of blockchain. Knowing the fundamentals of money and currency will reveal how bitcoin fits into the bigger picture. Gain knowledge of core components unique to blockchain and bitcoin for accounting and finance professionals, so you can have meaningful and relevant conversations with clients.

Boost your blockchain knowledge! Remember when you earned your certificate in Blockchain Fundamentals? Now you can refresh your blockchain knowledge without taking the full course. Available exclusively to current certificate holders, this self-paced supplemental course updates you on new developments such as applications and regulations. Stay at the forefront of blockchain technology by constantly updating your knowledge and retaining your blockchain certificate.

** Get ready for blockchain transactions ** This CPE course can be purchased individually, or as a part of the Blockchain Fundamentals for Accounting and Finance Professionals Certificate program. Learn how transactions are conducted on blockchain, including the sending and receiving of crypto assets, transaction fees, UTXO versus account models, throughput, and settlement. This CPE course will help you gain knowledge about zero-knowledge proof with an animated video that highlights the mechanism and benefit of it. Observe useful application of blockchain in various industries, such as supply chain, health care, digital identity, financial services, accounting and auditing, and tax.

One of the most talked about emerging technologies that has the potential to significantly disrupt the accounting profession is blockchain. This course is designed to bring you up to speed on what this revolutionary technology is all about. You will learn about the concepts, nomenclature, technology and potential applications related to blockchain. This will prepare you to participate in conversations about blockchain technology with your colleagues, peers and others.

Reporting on ERISA engagements has changed. See what is new. SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA, is specific to audits of financial statements of employee benefit plans (EBPs) subject to the Employee Retirement Income Security Act of 1974 (ERISA). This guidance is for audits of ERISA plan financial statements only. AU-C section 703, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA, addresses the auditor's responsibility to form an opinion on the financial statements of EBPs subject to ERISA. It also addresses the form and content of the auditor's report issued as a result of an audit of ERISA plan financial statements. AU-C section 703 applies to audits of single employer, multiple employer, and multiemployer plans subject to ERISA and to an audit of a complete set of general purpose financial statements of ERISA plans and is written in that context. AU-C section 703 also addresses audits of section 103(a)(3)(C) ERISA audits. This module presents guidance for both, layering on the differences when performing a section 103(a)(3)(C) engagement.

A new Auditor's Report is here. Auditors' reports are the ultimate communication between auditor and the public. The auditor's report is a written letter from the auditor containing the opinion of whether an entity's financial statements comply with generally accepted accounting principles (GAAP). The independent and external audit report is typically published with the company's annual report. This course will discuss the considerations surrounding the objectives and form of the auditor's report under SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements. SAS No. 134 contains many changes to the 700 section of Professional Standards. SAS No. 134 benefits users of the financial statements by placing the auditor's opinion at the front of the report for added visibility and providing necessary transparency into the basis for the auditor's opinion and the responsibilities of both entity management and auditors. This module will address those changes as applied to AU-C section 700, Forming an Opinion and Reporting on Financial Statements, the foundational section that addresses the auditor's responsibility to form an opinion on the financial statements and prescribes the form and content of the auditor's report when issuing an unmodified "clean" opinion."

A new Auditor's Reporting Model for ERISA engagements is here. AU-C section 703, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA, addresses the auditor's responsibility to form an opinion on the financial statements of EBPs subject to ERISA. It also addresses the form and content of the auditor's report issued as a result of an audit of ERISA plan financial statements. AU-C section 703 applies to audits of single employer, multiple employer, and multiemployer plans subject to ERISA and to an audit of a complete set of general purpose financial statements of ERISA plans and is written in that context. AU-C section 703 also addresses audits of section 103(a)(3)(C) ERISA audits. This module presents guidance for both, layering on the differences when performing a section 103(a)(3)(C) engagement. Further, the remainder of the Auditor's Suite of Reporting standards, with the exception of SAS No. 134, Forming an Opinion and Reporting on Financial Statements, also include applicable reporting information for non-ERISA engagements. From the new requirement to report on key audit matters when so engaged to modifications to your auditor report, this course will cover: AU-C Section 701, Communicating Key Audit Matters in the Independent Auditor's Report AU-C Section 705, Modifications to the Opinion in the Independent Auditor's Report AU-C Section 706, Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report AU-C Section 720, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports AU-C Section 725, Supplementary Information in Relation to the Financial Statements as a Whole; and AU-C Section 730, Required Supplementary Information

A new Auditor's Reporting Model is here. Auditors' reports are the ultimate communication between auditor and the public. The auditor's report is a written letter from the auditor containing the opinion of whether an entity's financial statements comply with generally accepted accounting principles (GAAP). The independent and external audit report is typically published with the company's annual report. This course will discuss the considerations surrounding the objectives and form of the auditor's report under SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements. Further, the remainder of the Auditor's Suite of Reporting standards, with the exception of SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA, also include applicable reporting information for non-ERISA engagements. From the new requirement to report on key audit matters when so engaged to modifications to your auditor report, this course will cover: AU-C Section 701, Communicating Key Audit Matters in the Independent Auditor's Report AU-C Section 705, Modifications to the Opinion in the Independent Auditor's Report AU-C Section 706, Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report AU-C Section 720, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports AU-C Section 725, Supplementary Information in Relation to the Financial Statements as a Whole; and AU-C Section 730, Required Supplementary Information

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. Budgeting can be more than just an annual exercise of putting numbers in columns. It has the potential to establish benchmarks, measure the organization's financial health from one year to the next, and determine priorities. It is intended to be a planning tool that reflects a not-for-profit organization's programs, mission and strategic plan. This CPE course offers you detail-rich examples and a case study that will help you turn budgeting into a positive planning process that can help your not-for-profit achieve its strategic goals and increase accountability in the budgeting process. Included in the course resources is a downloadable budget worksheet template in Microsoft Excel, which you can customize for your organization. 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).

Your firm needs to adapt to a changing environment and market. But where can busy professionals find the time to learn and implement new skillsets and toolsets? In this course, you'll learn where to find the time without feeling overwhelmed.?

A well-designed internal controls system can and will drive all entity objectives. Too many times control creators focus too much on security. It is important to properly balance protection-based measures with those designed to enhance efficiency. This session works to illustrate the power of a strong and well supported control system. It also discusses steps to take in order to establish such a system. This material is becoming more and more beneficial as companies strive to address many new business challenges such as evolving markets, the rapid rate of change in the business world and the notable increase in governmental and industry-based regulation. Those that desire a balanced and workplace enhancing control system should strongly consider this session.

A well-designed internal controls system can and will drive all entity objectives. Too many times control creators focus too much on security. It is important to properly balance protection-based measures with those designed to enhance efficiency. This session works to illustrate the power of a strong and well supported control system. It also discusses steps to take in order to establish such a system. This material is becoming more and more beneficial as companies strive to address many new business challenges such as evolving markets, the rapid rate of change in the business world and the notable increase in governmental and industry-based regulation. Those that desire a balanced and workplace enhancing control system should strongly consider this session.

Why is business continuity management important? In a time of global disruption, business continuity management is more important than ever in order to protect businesses from irreparable harm. Of small businesses, 48% are operating without any type of business continuity plan, but 95% indicated they felt prepared to handle a business disruption, according to a Travelers Insurance survey. More than ever before, business continuity planning has become an integral part of business resilience and is essential to any organization's long-term success. How does business continuity management affect your role? Business continuity planning and business impact analysis will help you and your clients stay competitive. How can we help? This CPE course will cover the steps needed to implement a comprehensive business continuity plan - including business impact analysis - to ensure resilience, even during a crisis such as a global pandemic. Gain a competitive edge and ensure that business operations continue even during times of crisis.

This CPE course can be purchased individually or as part of the Specialized Forensic Accounting Certificate. Calculating the amount and type of business damages is a difficult and exact science. There are various methodologies, types of matters, and contexts in which business damages should be calculated. Through narration by an industry subject matter expert and practical scenario-based exercises, this CPE course examines the appropriate methodologies to employ when calculating damages and identifying the factors that affect the business damages calculation. 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.

Be ready for the new value creation game Learn strategies to achieve value creation for your organisation. In a dynamic market, understanding the critical elements of ecosystems, analysing how the elements interact, and utilising the CGMA business model framework will create and deliver values. Learn how strategic planning focusses on various planning frameworks to help develop organisations' action plans to achieve their goals. Value add topics Organisations' ecosystems Porter's Five Forces The political, economic, social, technology, environment, and legal (PESTLE) framework CGMA business model framework. Gain practical experience The exercises use real-world examples and are designed to equip you with the skills to evaluate business performance. Acquire a deeper understanding of the business modeling implications of your business. 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