CPE Catalog & Events

You hear it all the time. Financial products are becoming more complex. Diversification has changed. Our approach to investing has changed. What does all this mean? In this course, we will explore how investment theory has changed over time from Markowitz to Factor Investing. Using examples and practical applications, we will talk about how our modern notions of portfolio building have developed throughout history.

Description: What can we learn from one of the largest municipal frauds in U.S. history? Rita Crundwell stole nearly $54 million from the citizens of Dixon, Illinois over the course of two decades. This course examines circumstances that allowed this landmark fraud to occur. We will explore internal control deficiencies and other circumstances that hindered prevention or timely detection of Rita's scheme. 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: After attending this presentation, you will be able to...Recall factors that allowed the Dixon fraud to occurIdentify internal controls that could have prevented the fraudRecognize lessons that CPA firms should learn from this caseAnalyze the intricacies of independenceDistinguish best practices for government agencies and other organizations that utilize employees Program Content: The major topics covered in this course include:Key aspects of Rita Crundwell's theftInternal controls that could have prevented the theftInternal controls that could have detected the theft in a timely mannerIndependence in both fact and appearanceLessons for CPA firmsLessons for government agencies Who should attend: CPAs in public practice, members in industry, and other professionals who want to enhance their fraud awareness and detection skills. Developed By: Chris Harper, CPA Instructor: Chris Harper CPE Credit: 2.00 Field of Study: Auditing (2.00) Prerequisites: None Advanced Preparation: None Format: QAS Self Study

Description: The term "artificial intelligence" (AI) has become mainstream and while most have a layperson's understanding of AI, few know the depth and breadth of this technology's capability. AI is affecting just about everything in business and in people's personal lives. The operation of an internal control system is also changing because of this incredible advancement. This session explains what AI is and how it works and then goes into detail about how it can be applied to a system of internal control. The material speaks about changes occurring in today's world as well as what's coming in the not-too-distant future. 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: After attending this presentation, you will be able to...Recognize changes that are occurring because of AI.Recall specific control types that have changed.Identify ways AI will strengthen controls. Program Content: The major topics covered in this class include:An explanation of Artificial Intelligence (AI).Specific ways AI is replacing human cognition. What is on the internal control horizon related to AI and other technologies. Who should attend: Accounting and other business professionals with a need to understand internal control changes driven by AI technology. Developed By: Taymes, LLC Instructor: Karl Egnatoff CPE Credit: 4.00 Field of Study: Accounting (4.00) Prerequisites: None Advanced Preparation: None Format: QAS Self Study

Description: The term "artificial intelligence" (AI) has become mainstream and while most have a layperson's understanding of AI, few know the depth and breadth of this technology's capability. AI is affecting just about everything in business and in people's personal lives. The operation of an internal control system is also changing because of this incredible advancement. This session explains what AI is and how it works and then goes into detail about how it can be applied to a system of internal control. The material speaks about changes occurring in today's world as well as what's coming in the not-too-distant future. 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: After attending this presentation, you will be able to...Recognize changes that are occurring because of AI.Recall specific control types that have changed.Identify ways AI will strengthen controls. Program Content: The major topics covered in this class include:An explanation of Artificial Intelligence (AI).Specific ways AI is replacing human cognition. What is on the internal control horizon related to AI and other technologies. Who should attend: Accounting and other business professionals with a need to understand internal control changes driven by AI technology. Developed By: Taymes, LLC Instructor: Karl Egnatoff CPE Credit: 4.00 Field of Study: Accounting (4.00) Prerequisites: None Advanced Preparation: None Format: QAS Self Study

Description: The term "artificial intelligence" (AI) has become mainstream and while most have a layperson's understanding of AI, few know the depth and breadth of this technology's capability. AI is affecting just about everything in business and in people's personal lives. The operation of an internal control system is also changing because of this incredible advancement. This session explains what AI is and how it works and then goes into detail about how it can be applied to a system of internal control. The material speaks about changes occurring in today's world as well as what's coming in the not-too-distant future. 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: After attending this presentation, you will be able to...Recognize changes that are occurring because of AI.Recall specific control types that have changed.Identify ways AI will strengthen controls. Program Content: The major topics covered in this class include:An explanation of Artificial Intelligence (AI).Specific ways AI is replacing human cognition. What is on the internal control horizon related to AI and other technologies. Who should attend: Accounting and other business professionals with a need to understand internal control changes driven by AI technology. Developed By: Taymes, LLC Instructor: Karl Egnatoff CPE Credit: 4.00 Field of Study: Accounting (4.00) Prerequisites: None Advanced Preparation: None Format: QAS Self Study

Many small to medium sized companies do not properly address the risk that arises related to fraud because these organizations do not have the resources needed to mitigate this risk or because owners or those in top level management underestimate the scope of the issue. All organizations, regardless of size, must be aware of the risks associated with intentional fraudulent acts and know that a significant and effective fraud scheme could even create going concern issues for some entities. In this session, we delve into the reasons that fraud takes place. The material discusses the types of defalcations that are often executed against smaller entities and then explores measures that organizations can implement to help stop fraud activities and add security.

Building and changing a culture requires a special type of leadership, one committed to clearly identify and reinforce specific behaviors and expectations. These leaders understand their role is to create the conditions for success by engaging individuals in productive and meaningful work. They are intentional about creating the culture they want for their organization or business.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. This self-study course course addresses requirements of IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors, including the following: Components of accounting policies Selection of accounting policies Changes in accounting policies and related disclosure requirements Changes to accounting estimates and related disclosure requirements Correction of a prior-period error and related disclosure requirements This course includes interactive learning elements, video content, and real-life application through case studies. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. This self-study course addresses requirements of IFRS 3, Business Combinations, including the following: Underlying concepts, scope, and scope exceptions of the standard The definition of a business The acquisition method The form and measurement of consideration Fair value Noncontrolling interests Goodwill This course includes interactive learning elements and illustrative exercises with solutions. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. This self-study course addresses requirements of IFRS 10, Consolidated Financial Statements, including the following: Defining control Exemptions from the consolidation requirements Investment entity accounting Consolidation procedures Consolidated statement of financial position Consolidated statement of profit or loss and other comprehensive income Goodwill Also, this course addresses requirements of IAS 27, Separate Financial Statements, including the following: Recognition requirements, including classifying investments by type in the investor's separate financial statements. A type of investment may be a subsidiary, an associate, a joint arrangement or a financial asset. Measurement requirements Disclosure requirements This course includes interactive learning elements, video content, and real-life application through case studies. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. This course addresses the requirements of IAS 33, Earnings per Share, including the following: How to calculate the various components of earnings per share The value of the EPS calculation when assessing financial performance of an entity Disclosures related to earnings per share This course includes interactive learning elements, video content, and real-life application through case studies. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. This self-study course addresses IAS 19, Employee Benefits, including the following: Scope and scope exceptions of the standard (for example, IAS 19 provides guidance for employers' accounting for employee benefits; IAS 19 does not address an employee benefit plan's reporting requirements) Short-term benefits, such as salaries and wages Post-employment benefits, such as pension plans (both defined contribution and defined benefit) Termination benefits Disclosure requirements This course includes interactive learning elements, video content, and real-life application through case studies. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. This self-study course addresses requirements of the following standards: IFRS 9, Financial Instruments IAS 32, Presentation of Financial Instruments IFRS 7, Financial Instruments: Disclosures Course topics include the following: Scope and scope exceptions of these standards Definition and types of financial instruments Classifying financial assets based on cash flow and business model tests Basic concepts surrounding recognition, measurement, presentation, and disclosure of financial instruments This course includes interactive learning elements, video content, and real-life application through case studies. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. This self-study course addresses requirements of IAS 20, Accounting for Government Grants and Disclosure of Government Assistance, including the following: Definition and examples of government grants Conditions for obtaining government grants The scope of IAS 20 Recognition, measurement, and presentation requirements This course includes interactive learning elements, video content, and real-life application through case studies. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. This self-study course addresses requirements of IAS 36, Impairment of Assets, including the following: The scope of IAS 36 and assets not covered under the standard Testing an asset for impairment Recognizing and measuring the amount of an impairment loss, if any, as well as determining when it's appropriate for an entity to reverse an impairment loss This course includes interactive learning elements, video content, and real-life application through case studies. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. This self-study course addresses requirements of IAS 12, Income Taxes, including the following: Current tax calculations Deferred tax definition and examples Accounting for deferred tax assets and liabilities This course includes interactive learning elements, video content, and real-life application through case studies. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. The self-study course addresses requirements of IAS 38, Intangible Assets, including the following: Definition of intangible assets Assets excluded from the scope of IAS 38 Initial recognition and measurement of intangible assets Research and development costs, including capitalization requirements Subsequent measurement and other issues that arise after the initial recognition of the asset Disclosure requirements This course includes interactive learning elements, video content, and real-life application through case studies. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. This self-study course addresses requirements of IAS 2, Inventories, including the following Definition of inventory, including assets excluded from the scope of the definition Measurement methods Write-downs to net realizable value Cost formulas used to assign inventory value This course includes interactive learning elements, video content, and real-life application through case studies. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. The self-study course will familiarize you with the initial classification, recognition, and measurement of investment property under IAS 40, Investment Property. This course also covers: Measurement Disclosure Other issues subsequent to initial recognition This course includes interactive learning elements, video content, and real-life application through case studies. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. This self-study course addresses requirements of IAS 24, Investments in Associates and Joint Ventures, and IFRS 11, Joint Arrangements, including the following: Significant influence Equity-method accounting scope and exceptions from scope Fair value adjustments to equity-method investments Impairment considerations Financial statement effects of consolidation Differences between a joint operation and a joint venture This course includes interactive learning elements and real-life application through case studies. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.