CPE & Event Catalog
2025 Annual Update for Governments & Not-for-Profits WEBINAR
-
Your Desk
8.0 Credits
New GASB standards. GASB 100, Accounting Changes and Error Corrections. GASB 101, Compensated Absences. Accounting Standard Updates issued by the FASB. Not-for-Profit Advisory Committee (NAC) and the projects they advise the FASB on. Yellow Book and Single Audit engagements. Changes in the 2024 Compliance Supplement. Changes to the Uniform Guidance. Common deficiencies identified by the federal agencies and peer reviewers.
How to Get a Better Return on Yellow Book and Single Audits - Avoiding the Most Misapplied Audit Concepts WEBCAST
-
Your Desk
8.0 Credits
Discover the fundamental differences in the auditor's responsibilities between financial statement audits performed in accordance with the SASs and Yellow Book. Understand risk assessment factors above those associated with a financial statement audit only. Learn what must be done beyond the financial statement audit in order to issue required Yellow Book and Single Audit reports on internal controls and compliance. Master designing, performing and documenting effective and efficient tests of compliance requirements. Practice identifying, documenting and communicating the impact of internal control deficiencies and compliance audit findings to the client. Common peer review deficiencies.
Not-For-Profit Conference 2025 WEBCAST
-
Your Desk
16.0 Credits
Comprehensive FASB updates. The evolving landscape of the IRS as it relates to tax-exempt organizations. The latest economic trends. A deep-dive into the complexities of state & local taxation.
FAQ Related to the Most Recent Audit Standards SAS Nos. 142-149 WEBCAST
-
Your Desk
2.0 Credits
Clarification of terminology and foundational principles underlying recent generally accepted auditing standards. Answers to frequently asked questions that emerge in the proper application of risk-based audit concepts. Highlights of important concepts included in SASs No. 142-149.
Performance Auditing Made Easy WEBCAST
-
Your Desk
1.5 Credits
Performance audit standards. Performance audit types. Performance audit objectives.
Comprehensive Passive Activity Losses WEBCAST
-
Your Desk
8.0 Credits
Overview of the four loss limitation rules and how the PAL rules interact with the other limitations. Definition of a PAL including a detailed review of the 7 determining factors contained in the Treasury Regulations with a review of several recent court decisions that interpret this regulation. Impact of PAL rules on real estate ownership. Learn the six nonshelterable Passive Activity (NOPA) rules that act as anti-abuse rules to the PAL rules. Discuss how the PAL rules impact tax credits. Discuss tax elections and planning techniques associated with PALs.
Not-for-Profit Organizations: Accounting Principles and Risk Management 2024 WEBCAST
-
Your Desk
8.0 Credits
Not-for-profit GAAP. Expense allocation methodologies. Risk management. Accounting errors.
Catch the Deception if You Can! WEBCAST
-
None
4.0 Credits
Types of fraud. Definition of fraud. Why fraud occurs and who commits it. Fraud on audits of financial statements. Fraud and reviews of financial statements. The worst 7 U.S. accounting fraud cases to date. Fraud and information technology. Fraud and best practices for a CPA.
Clarifying Risk Assessment - SAS 145 and Beyond WEBCAST
-
Your Desk
4.0 Credits
Assessing the risk of material misstatement. Mandatory risk assessment procedures. Evaluating internal controls. Responding to risk assessment with appropriate audit procedures. Complying with revised and expanded documentation requirements.
Accounting for and Auditing Cryptocurrency & Digital Assets WEBINAR
-
Your Desk
2.0 Credits
Common applications related to initial recognition and measurement, subsequent measurement or derecognition, presentation, and disclosure of cryptocurrency and other digital assets. Feedback from the AICPA's Digital Assets Working Group intended to assist auditors with opining on these digital records
Internal Controls Over Compliance vs Compliance WEBCAST
-
Your Desk
1.0 Credits
Compliance supplements. Yellow book. Accounting.
SAS 145: Modern Risk-Based Auditing WEBCAST
-
Your Desk
2.0 Credits
Introducing SAS 145. Revisiting audit risk. Risk assessment in the SAS 145 Era. Analyzing SAS 145. Documentation requirements.
Measuring Audit Risks WEBCAST
-
Your Desk
3.0 Credits
The planning process. When it starts and when it ends. Determining the audit objectives. The importance of the nature, timing, and extent of the audit process. The importance of professional skepticism. The preliminary engagement activities. Documentation of audit risk. Determining materiality.
Comprehensive Pass-Through Owners? Basis and Distribution Rules WEBCAST
-
Your Desk
8.0 Credits
Understand the four loss limitation rules applied on the owner s individual income tax return (i.e., basis, at-risk, passive, and excess business loss limitations). Determine how to calculate an owner's initial tax basis of his pass-through entity. Learn how to correctly make annual adjustments to a pass-through owner's tax basis. Identify what constitutes a debt basis for an S corporation shareholder. Learn the tax ramifications of repaying loans to S corporation shareholders.
Sampling - Avoiding Common Mistakes on Financial Statement and Compliance Audits WEBCAST
-
Your Desk
2.0 Credits
Types of sampling and sampling risk. Differentiating statistical and nonstatistical sampling approaches. Attribute testing for tests of controls and compliance. Variables sampling for substantive audit assurance when performing tests of details. Determining sample sizes in a compliance audit in conformance with Uniform Guidance.
Businesses Receiving Government Assistance WEBCAST
-
Your Desk
2.0 Credits
What is Yellow Book? What is different because of Yellow Book? When might Yellow Book apply to a business? Common application of concepts to businesses. Answers to common questions.
How to Audit Cash WEBINAR
-
Your Desk
2.0 Credits
Auditing cash. Audit assertions, risks, and threats to the cash balance. Auditing procedures to perform.
Deep Dive Into Common Auditing Deficiencies WEBINAR
-
Your Desk
4.0 Credits
Review common deficiencies identified by the AICPA and state boards of accountancy. Feature discussion on a variety of topics, including analytical procedures, sampling, group audits and risk assessment. Review of the areas of concern and how you can overcome them by employing best practices.
K2's Expense Reporting Automation WEBCAST
-
Your Desk
2.0 Credits
Overview of selected expense and corporate credit card reporting and management platforms. Major fraud schemes associated with expense reporting. Extracting and importing transaction data from bank feeds and matching to receipts.