CPE Catalog
A Guide to Nonqualified Deferred Compensation
Available Until
Online
2.00 Credits
Member Price: $89
The basics of nonqualified deferred compensation (NQDC) NQDC compliance Taxation of NQDC plans Types of NQDC plans Financing/funding NQDC plans Planning strategies
AICPA Update
Available Until
Online
2.00 Credits
Member Price: $49
New SAS Nos. 142–145 AICPA Code of Professional Conduct Updates
Anatomy of a Ransomware Event and Incident Response
Available Until
Online
2.00 Credits
Member Price: $89
What is ransomware? The growing threat of ransomware — statistics Remote working and COVID-19 Ransomware infection process Incident response protocol Business considerations Legal considerations Breach notification obligations Steps to protect against malware Tabletop exercise
Annual Accounting and Auditing Update
Available Until
Online
8.00 Credits
Member Price: $199
Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB’s Technical Agenda Leases – Topic 842 Recently issued ASUs covering common control leases, crypto assets (e.g., cryptocurrency), and income tax disclosures ASC 326: CECL Review of SAS 142 – Focus on Audit Evidence Recently issued SASs and other AICPA activity SSARS No. 25 and other recently issued SSARS Detailed review of SAS 145 Other important A&A practice matters
Annual Accounting and Auditing Update
Available Until
Online
8.00 Credits
Member Price: $159
Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB’s Technical Agenda Recently issued ASUs covering common control leases, crypto assets (e.g., cryptocurrency), and income tax disclosures Statement on Quality Management Standards: SQMS 1, SQMS 2, and SQMS 3 Post-Implementation Review Report for revenue recognition under ASC 606 and best practices in applying ASC 606 Fraud case studies Recently issued SASs and other AICPA activity Recently issued PCAOB standards and SEC rulemaking activities Other important A&A practice matters
Annual Accounting Update
Available Until
Online
4.00 Credits
Member Price: $79
Private company standard setting activities FASB Accounting Standards Updates Revenue recognition Leases Credit losses
Annual Auditing Update
Available Until
Online
4.00 Credits
Member Price: $79
AICPA hot topics and standard setting initiatives Discussion of new standard on audit evidence, SAS 142, effective for years ended December 31, 2022 Discussion of new standards on auditing accounting estimates, use of specialists, and the risk assessment process, SASs 143–145, effective for years ended December 31, 2023 Recent updates to the AICPA’s Code of Professional Conduct Recently issued or proposed updates to other AICPA professional guidance
Annual FASB Update and Review
Available Until
Online
4.00 Credits
Member Price: $129
Private company standard setting activities Recent FASB Accounting Standards Updates (ASUs) Topic 842, Leases ASC 326: CECL
Annual FASB Update and Review
Available Until
Online
4.00 Credits
Member Price: $79
Private company standard setting activities Recent FASB Accounting Standards Updates (ASUs), including those addressing crypto assets (i.e., cryptocurrency) Topic 842, Leases ASC 326: CECL
Annual Update for Defined Contribution Plans
Available Until
Online
2.00 Credits
Member Price: $89
Common risks and pitfalls associated with defined contribution plans Nuances of the fair value disclosures New reporting and disclosure requirements for the current year Results of DOL Audit Quality Study
Applying Lessons Learned To Assure a Successful ASC 842 Adoption
Available Until
Online
2.00 Credits
Member Price: $89
ASU No. 2016-02, Leases (Topic 842) Implementation challenges in adopting ASC 842 Common pitfalls and errors in applying ASC 842 Best practices in implementing ASC 842 Use of lease accounting software for successful implementation and ongoing accounting
Applying the Yellow Book to a Financial Statement Audit
Available Until
Online
4.00 Credits
Member Price: $129
Critical concepts related to applying the Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards The Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality control; and peer review The Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal control
Applying the Yellow Book to a Financial Statement Audit
Available Until
Online
4.00 Credits
Member Price: $79
Critical concepts related to applying the Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards The Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality management; and peer review The Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal control
A Practical Guide to Auditing Cash and Cash Equivalents
Available Until
Online
2.00 Credits
Member Price: $89
Explain typical audit risks and special considerations related to cash and cash equivalents Identify the risk of fraud related to cash and cash equivalents Describe designing a detailed audit plan, linking assessed risk to planned procedures Techniques used to perform the audit procedures associated with auditing cash and cash equivalents Obtaining evidence related to cash and cash equivalents Case study and test yourself questions related to auditing cash and cash equivalents
Artificial Intelligence for Accounting and Finance Professionals
Available Until
Online
2.00 Credits
Member Price: $89
What is artificial intelligence? What are the different forms of artificial intelligence? The difference between artificial intelligence and machine learning The types of problems artificial intelligence can solve The role of algorithms How artificial intelligence will affect accounting and finance careers Data governance, security, and privacy How accounting firms are using AI today The role of artificial intelligence in asset management
ASC 606 Insights: Contract Identification and Performance Obligations
Available Until
Online
2.00 Credits
Member Price: $49
Types of performance obligations Bundled offerings Customizations Modifications to product specifications Requests for additional services Enforceability and payment terms
ASC 606 Insights: Licensing Revenue and Financial Statement Disclosures
Available Until
Online
2.00 Credits
Member Price: $49
Right to Use vs. Right to Access Functional IP Symbolic IP License Renewals Revenue Recognition Disclosures Information about Contracts with Customers Disaggregation of Revenue Transaction Price Allocated to the Remaining Performance Obligations Practices to Avoid
ASC 606 Insights: Managing Variable Consideration and Modifications
Available Until
Online
2.00 Credits
Member Price: $49
Modifications to product specifications Requests for additional services Alterations in delivery timelines Constraining estimates Different types of variable payments in contracts, including discounts, rebates, and bonuses
ASC 606 Insights: Timing of Revenue Recognition & Principal vs. Agent Considerations
Available Until
Online
2.00 Credits
Member Price: $49
Measuring Progress Output Methods Input Methods Factors Supporting Principal Conclusion Factors Supporting Agent Conclusion Mixed Conclusion (Both Principal and Agent)
Audit Documentation Requirements
Available Until
Online
2.00 Credits
Member Price: $89
Proper documentation as a means of audit quality Factors impacting the nature and extent of documentation Illustrative workpapers and exercises Use of practice aids and other mechanisms as means of audit documentation Checklist for self-review of workpapers