CPE & Event Catalog
2025 Accounting & Auditing Update for Small Businesses WEBINAR
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Your Desk
4.0 Credits
ASUs that are most likely to impact small businesses. ASUs initiated by the PCC. Alternative reporting options to GAAP including FRF for SMEs and IFRS for SMEs. Audit standards that small business auditors will need to implement.
What Every CPA Should Know About Fraud WEBCAST
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Your Desk
4.0 Credits
How fraud is detected. The role of external auditors in finding fraud. Revenue recognition issues. Corrupt management. Data mining. Physical and biometric controls
Comprehensive Pass-Through Owners? Basis and Distribution Rules WEBCAST
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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.
S Corporations - Overview WEBCAST
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Your Desk
2.0 Credits
Overview of S Corporation election and compliance requirements. Comparison of S Corporations with other business entities. Preparing Form 2553 and addressing late filing relief. Shareholder stock and debt basis considerations. Form 1120S and Schedule K-1: key aspects and reporting requirements. Officer reasonable compensation requirements and IRS audit strategies. Introduction to Schedules K-2 and K-3. Compliance with corporate formalities and taxable fringe benefits.
Hot Topics Audit & Attest Update WEBINAR
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Your Desk
2.0 Credits
Recent quality improvements to the SASs and SSARs. Other matters that should be on your radar.
Ethics and Technology for CPAs WEBINAR
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Your Desk
2.0 Credits
The foundational ethical principles CPAs are required to follow and how these principles apply to audit quality, data privacy and security, and the use of emerging technologies. The profession's need to change to meet its ethics standard in a technology-centric environment. Changes being considered by the AICPA and the National Association of State Boards of Accountancy that could impact the profession.
Comprehensive Audit & SSARS Update WEBINAR
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Your Desk
4.0 Credits
AICPA Accounting and Review Services Committee standards update and new practice aid. AICPA Auditing Standards Board standards update including recent changes to the audit and attestation standards. AICPA new Quality Management Standards - Overview, implementation considerations, timeline, and AICPA implementation resources. PCAOB, IAASB standard-setting agenda and potential future AICPA ASB standards changes. Update on AICPA Enhancing Audit Quality Initiative. Trends in audit quality including the DOL audit quality study. Frequent peer review findings and practice tips for achieving high practice quality. Latest on the DOL audit quality study.
Internal Control - Testing for Operating Effectiveness WEBINAR
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Your Desk
2.0 Credits
Generally accepted audit requirements related to testing controls for operating effectiveness. Identifying key controls that may prove effective and efficient to test in a control reliance strategy. Responses when deviations are discovered when evaluating the design or operating effectiveness of internal control. Leveraging audit evidence available for SOC1 Reports. General computer control considerations when evaluating the design and operating effectiveness of internal control over financial reporting.
Comprehensive Passive Activity Losses WEBCAST
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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.
Behind the Curtain: Exploring IRS Audit Technique Guides WEBINAR
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Your Desk
2.0 Credits
Overview of ATGs. Best practices for utilizing ATGs. Salient provisions of selected ATGs. Insights auditors may obtain from analytical procedures. Nuances associated with selected industries.
Governmental Accounting & Auditing Update WEBCAST
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Your Desk
8.0 Credits
GASB pronouncements. Single Audit issues. Yellow Book issues. Audit issues. Federal funding challenges.
Single Audit and Uniform Guidance Issues Update WEBCAST
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Your Desk
8.0 Credits
The nuts and bolts of a Single Audit. Overview of the GAO's Fraud Risk Management Framework and the importance of fraud risk in a Single Audit. Specific audit issues arising relating to the continued Pandemic and Infrastructure funding programs. Review of unique elements of the 2025 Compliance Supplement (if available). Recent changes to specific Uniform Guidance rules and regulations.
Yellow Book Ethics WEBINAR
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Your Desk
2.0 Credits
The concept of public interest. Independence, and professional judgment. Competence and continuing professional education. Quality control and peer review. Proper use of government information, resources, and position. Professional behavior.
Global IIA Standards (GIAS) Fundamentals and Domain I and II - PART 1 WEBCAST
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Your Desk
2.2 Credits
Accounting. Internal audit. Internal control. GIAS standards. Internal audit standards.
Measuring Audit Risks WEBCAST
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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.
Audit Skills for Beginners WEBCAST
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Your Desk
4.0 Credits
Professional skepticism - Creating a mindset for finding fraud and error. Audit documentation basics - Creating workpapers that pass review. The audit risk model - Understanding the foundational principles. Internal control fundamentals - Satisfying the requirements for evaluating the design and implementation of internal control over financial reporting.
SAS 145: Modern Risk-Based Auditing WEBCAST
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Your Desk
2.0 Credits
Introducing SAS 145. Revisiting audit risk. Risk assessment in the SAS 145 Era. Analyzing SAS 145. Documentation requirements.
2025 Annual Update for Governments and Not-for-Profits WEBCAST
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Your Desk
7.0 Credits
Not for profit. Governmental auditing and accounting. Yellow book.
Beyond the Basics of SSARS and Nonattest Services: Are You Certain You Are in Compliance? WEBCAST
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Your Desk
8.0 Credits
Preventing malpractice claims related to nonattest accounting services. Identifying and safeguarding independence threats when issuing attest reports. Establishing an understanding with the client regarding non-audit services. Defining the varying levels of responsibility for accountants performing non-audit services. Performing compilations and reviews effectively and efficiently, including nature and extent of documentation considerations. Practice performing analytical review procedures appropriately, including developing proper advance expectations for review engagements. Properly considering going concern, subsequent events, and other disclosure matters. Common issues related to peer reviews, including recurring reporting problems. Applying financial analysis best practices to help your clients better interpret their financial results.
2025 EBP Update: Standards, Compliance, and Best Practices WEBCAST
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Your Desk
2.0 Credits
EPB. Auditing.