CPE & Event Catalog

Review the AICPA Code of Professional Conduct and key Washington differences. Discuss new developments at the national and state level in ethics in the last three years. Explore best practices for CPAs in public accounting and industry. Highlight emerging issues.

Recent FASB accounting standards updates and effective dates. Government grants and assistance accounting. Hedge accounting, derivatives, and credit loss standards. Accounting for software costs and internal-use technology. Crypto asset accounting and disclosure requirements. Business combinations, VIE acquisitions, and joint ventures. Share-based considerations, profits interests, and customer incentives. Income tax disclosure enhancements. Audit quality management standards and risk assessment updates. Peer review findings and common audit deficiencies. Attest vs. nonattest services and SSARS guidance. Professional ethics, independence, and recent interpretations. Group audits and component auditor considerations. Use of artificial intelligence in accounting and auditing.

One Big Beautiful Bill Act (OBBBA). New tax laws and recent updates. General income tax review. Practices, procedures and professional responsibility.

Key FASB accounting updates. Revenue, credit losses, and financial instruments. Business combinations, joint ventures, and complex entities. Technology and emerging areas. Expanded disclosure requirements. Audit quality and risk management. Audit execution topics.

Circular 230. Compliance vs. advocacy.

Accountability and responsibility. Data privacy and security. Data breaches and cybersecurity. Ethical AI usage.

Recent cases of accounting fraud. Motivations of fraud. Opportunity for fraud.

Identify threats. Evaluating the significance of threats. Identify and apply safeguards. Evaluating the effectiveness of safeguards. Documenting threats and safeguards.

Understanding artificial intelligence and its relevance to auditing. Applications of AI in auditing. Fraud detection and anomaly identification. Ethical considerations in using AI for auditing. Legal and regulatory developments. Practical strategies for implementing AI in audit practices.

Auditor independence. Ethical conflicts. Safeguards. Client affiliates. Reissued reports. Network arrangements. Fees. Trusts and estates. Loans. Leases. Nonattest services. Independence standards for SSAE engagements. Breach of an independence interpretation.

The role of CPAs in ensuring accuracy. Ethical challenges in financial reporting. Tools and techniques for ensuring accuracy and transparency. Creative accounting techniques. Best practices for ethical financial reporting.

The normative approach. The intuitive approach. Virtue ethics. The descriptive approach. Contextual factors. Ethical infrastructure. Fairness of the decision making process. The role of leaders. Employee interaction with management. Why employees violate their own ethical standards. Group effects. Whistleblowing. Fraud triggers. Fraud addiction. Lying during negotiations.

Consequences of misconduct under AICPA guidelines.

Revenue recognition timing. Financial engineering. Tax planning. Big bath accounting. Accounting policy changes. Round-trip transactions. Income smoothing. Cost cutting timing.

Reasons to be ethical. Basic ethical framework. Staying ethical in times of crisis. Burnout and ethics. 5 stages of burnout. Addressing burnout. Ethical culture warning signs. Supporting an ethical culture.

Embracing differences and unique contributions. Ethical decision-making in business transactions. Critical thinking skills. Complex problem-solving.

The role of professional judgment. Examples of conflicts of interest. How to identify a conflict of interest. Severity of conflicts of interest. When to obtain guidance. Conflict of interest safeguards. Disclosing a conflict of interest. IRS conflicts of interest. Specific conflict of interest situations. Obligations to an employer's external accountant. Services involving advocacy. Conflicts of interest for CPAs in business. Comparing conflicts of interest for CPAs in public practice and in business. Documentation of conflicts of interest.

Overview of nonprofit fundraising. Fundraising ethics. Donor behavior. Fundraising planning. Developing a cogent case for donations. Types of fundraising. Donor retention and development. Fundraising events. Measuring fundraising performance. Fundraising best practices.

Ethical dilemmas in representation. Circular 230.

Whistleblowing. Whistleblowing by the auditor. Sarbanes-Oxley whistleblower protections. Dodd-frank whistleblower program. False claims act. IRS whistleblower program. Audit committees. Codes of ethics. Tax return positions. Fiduciary basics. Types of trust. Trustee responsibilities.