On-Site Training...GARU Governmental Accounting and Reporting Advisor 108 GAU Governmental...

On-Site Training If you have 10 or more people that require the same instruction, hosting training on-site can be an efficient and cost-effective way to accomplish your goals.

AICPA Learning provides you with high-quality courses based on years of experience in developing training for

accounting and financial professionals. Content is available with an AICPA instructor or by purchasing a discussion leader

guide and using your subject matter expert. Whether you need a quick 4-hour update or several days of in-dept h

instruction, we have a variety of flexible options and more than 200 courses to choose from.

Why should you choose AICPA Learning On-Site Training?

}} Flexible pricing options

}} No lost travel time and expenses for staff

}} Focused presentation for your company

}} Confidential learning environment

}} Discounts for large groups

}} Employee/instructor interaction

}} Convenient schedules

}} Experience and expertise of the AICPA

A Sampling of On-Site Training Topics:

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}} Accounting

}} Auditing

}} Compilation and Review}} Employee Benefit Plan Audits

}} Fair Value Accounting

}} Financial Management

}} Financial Reporting

}} Forensics

}} Fraud

}} Government/Not-for-Profit

}} Internal Control

}} Leadership

}} Practice Management

}} Risk Management

}} Single Audit

}} Staff Training

}} Tax Compliance

}} Tax Planning

}} Yellow Book

}} Revenue Recognition

For more information on AICPA’spremium learning for your staff:

CALL: 800.634.6780 (Option 1)

EMAIL: [email protected]

Premier Courses

© 2017 AICPA • Unauthorized Copying Prohibited 1

Premier Courses

ACCOUNTING AND AUDITING

AFKP Audits of 401(k) Plans 21

ASE1 Audit Staff Essentials – New Staff: Core Concepts 24

ASE2 Audit Staff Essentials – New Staff: Practical Application 25

ASE3 Audit Staff Essentials – Experienced Staff 26

ASE4 Audit Staff Essentials – Seniors/In-Charge Staff 27

ASE5 Audit Staff Essentials – Experienced Senior 28

AUAA Annual Update for Accountants and Auditors 29

CL4AUAA Accounting and Auditing Update 36

CL4COMP Preparation, Compilation, and Review Engagements Update 40

CL4FAFR Forensic Accounting: Uncovering Schemes and Scams 42

CL4LEAS The Bottom Line on the New Lease Accounting Requirements 52

CL4RWBE Real-World Business Ethics 56

CORU Annual Update for Preparation, Compilation, and Review Engagements 58

COSO-ICC COSO Internal Control Certificate Program 59

FIIN Financial Instruments: Mastering the New FASB Requirements 66

ICSM Internal Control Best Practices for Small and Medium-Sized Entities 71

INRR Revenue Recognition: Mastering the New FASB Requirements 73

LEAS Leases: Mastering the New FASB Requirements 75

TTFS Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes 85

GOVERNMENT AND NOT-FOR-PROFIT

CL4FSNPO Not-for-Profit Organizations: Key Accounting and Reporting Considerations 95

CL4GNAU Annual Update for Governments and Not-For-Profits 96

EO-F990 Form 990: Mastering Its Unique Characteristics 102

FFGN Frequent Frauds Found in Governments and Not-for-Profits 105

FSNPO Accounting and Reporting for Not-for-Profit Organizations 107

GNAU Governmental and Not-for-Profit Annual Update 111

INUG Applying the Uniform Guidance in Your Single Audits 113

NAU Not-for-Profit Accounting and Auditing Update 114

Premier Courses

2 © 2017 AICPA • Unauthorized Copying Prohibited

MANAGEMENT AND CONSULTING SERVICES

CL4FFMD Financial Forecasting: Planning for Success 129

CL4PYPL Analyzing Costs, Productivity and Efficiency: Three Ways to Boost Your Bottom Line 134

CL4SKSB Controller's Update: Today's Latest Trends 135

FSABM Financial Statement Analysis: Basis for Management Advice 140

SKSB Annual Update for Controllers 143

TAXATION AND PERSONAL FINANCIAL PLANNING (PFP)

CHTX Tax Considerations and Consequences for Closely Held Businesses 149

CL4CHTX Practical Tax Tips and Techniques for Closely-Held Businesses 150

CL4CYCT Smart Tax Planning Strategies for Individuals 151

CL4HCRA Affordable Care Act: Critical Tax and Insurance Ramifications 152

CL4HOT Hottest Tax Planning Developments Under the Current Tax Law 153

CL4ITRM Reviewing Individual Tax Returns: What Are You Missing? 155

CL4SSM Social Security and Medicare: Maximizing Retirement Benefits 159

CL4TLLLO Tax Consequences and Reporting Issues of LLCs, LLPs, LPs and Other Partnerships 162

IITW 1040 Tax Return Workshop 166

PTU AICPA's Annual Federal Tax Update 171

TAX STAFF ESSENTIALS

TSE1 Tax Staff Essentials – Level 1, New Staff 179

TSE2 Tax Staff Essentials – Level 2, Experienced Staff 180

TSE3 Tax Staff Essentials – Level 3, Tax Senior/Supervisor 181

TSE4 Tax Staff Essentials – Level 4, Tax Manager/Director 182


Yellow Book Courses

ADUG Advanced Topics in a Single Audit 87

AUSL Audits of State and Local Governments: What You Need to Know 88

BAUG Fundamentals for Performing a Single Audit Under the Uniform Guidance 89

CL4CNFP Not-for-Profit Accounting and Auditing: Practical Cases for CPAs 90

CL4EOYB Yellow Book Financial Audits 91

CL4FGOV Frequent Frauds Found in Governments 92

CL4FNFP Frequent Frauds Found in Not-for-Profits 93

CL4FRGNP Fraud Risk in Governmental and Not-for-Profit Entities 94


CL4GNAU Annual Update for Governments and Not-For-Profits 96

CL4NFPF Financial Reporting for Not-for-Profit Entities 97

CL4OPEB GASB No. 74 & 75: Best Practices in OPEB Accounting & Auditing 98

CL4PENS Governmental Pensions: Prepare for a Changing Landscape 99

CNFP Case Studies in Not-For-Profit Accounting and Auditing 100

EO-AHUD Advanced Auditing of HUD-Assisted Projects 101

EO-YB Yellow Book: Government Auditing Standards 103

FFGN Frequent Frauds Found in Governments and Not-For-Profits 105

FRGNP Recognizing and Responding to Fraud Risk in Governmental 106 and Not-for-Profit Organizations

FSNPO Accounting and Reporting for Not-for-Profit Organizations 107

GARU Governmental Accounting and Reporting Advisor 108

GAU Governmental Accounting and Auditing Update 109

GEBS Accounting and Auditing for Government Employee Benefits 110

GNAU Governmental & Not-for-Profit Annual Update 111

HUD Audits of HUD-Assisted Projects 112

INUG Applying the Uniform Guidance in Your Single Audits 113

NAU Not-for-Profit Accounting and Auditing Update 114

NFPF Not-for-Profit Financial Reporting: Mastering the Unique Requirements 115

SAYB Studies on Single Audit and Yellow Book Deficiencies 116

TGNP AICPA’s Annual Update: Top Governmental and Not-for-Profit Accounting 117 and Auditing Issues Facing CPAs

* Please note, these courses may qualify for Yellow Book CPE credit. Determining which courses qualify for the Yellow Book 24-hour requirement are made on an auditor specific basis depending on the auditor’s Yellow Book clients. Please visit gao.gov/yellowbook for specific requirements.

Yellow Book Courses


New Courses 2017–2018

ACCOUNTING AND AUDITING

ADBP Advanced Auditing for Defined Benefit Pension Plans 17

ADCP Advanced Auditing for Defined Contribution Retirement Plans 18

ADPRT AICPA Peer Review Program Advanced Course 19

AHWP Advanced Auditing for Health and Welfare Benefit Plans 22

ASE4 Audit Staff Essentials – Seniors/In-Charge Staff 27

ASE5 Audit Staff Essentials – Experienced Senior 28

AUDA Integrating Audit Data Analytics into the Audit Process 30

CL4AUIC Internal Control: How Does It Impact an Audit? 37

CL4DATA Data Breaches & Other Cyber Frauds: A 21st Century Risk to Your Organization 41

CL4FAIP Forensic Investigations: Key Tools to Success 43

CL4FSME Fraud in Small- to Medium-Sized Entities 47

CL4GRE Ethics and Professional Conduct: Updates and Practical Applications 48

CL4LEAS The Bottom Line on the New Lease Accounting Requirements 52

COSO-ICC COSO Internal Control Certificate Program 59

EBPD Documenting Your EBP Audit: What You Need to Know 60

FIIN Financial Instruments: Mastering the New FASB Requirements 66

ITAUDIT Advanced IT Audit School 74

LEAS Leases: Mastering the New FASB Requirements 75

RADBP Advanced Defined Benefit Plans Audit Certificate Exam Review 78

RADCP Advanced Defined Contribution Plans Audit Certificate Exam Review 79

RAHWP Advanced Health and Welfare Plans Audit Certificate Exam Review 80

SOCSCHOOL Service Organization Controls (SOC) School 84

GOVERNMENT AND NOT-FOR-PROFIT

CL4FRGNP Fraud Risk in Governmental and Not-for-Profit Organizations 94


CL4NFPF Financial Reporting for Not-for-Profit Entities 97

CL4OPEB GASB No. 74 & 75: Best Practices in OPEB Accounting & Auditing 98

CL4PENS Governmental Pensions: Prepare for a Changing Landscape 99

GARU Governmental Accounting and Reporting Advisor 108

GEBS Accounting and Auditing for Government Employee Benefits 110

NFPF Not-for-Profit Financial Reporting: Mastering the Unique Requirements 115

New Courses

New Courses


MANAGEMENT

ABV16 ABV Exam Review 120

BVCSCH Business Valuation School 122

CFF16 CFF Exam Review 123

CL4COBP The Changing the Role of the Controller: Advancing from Tactical to Strategic 126

CL4EMPL Employment Law Update: Examining Critical Issues with FMLA, HIPPA, COBRA, ADA and More 128

CL4LAWU Employment Law Update: Reducing Employer Liability 133

FVM316 Fair Value Workshop 141

TAXATION & PERSONAL FINANCIAL PLANNING (PFP)

CL4IBA Mergers and Acquisitions: Tax and Due Diligence Considerations 154

CL4MERG Mergers and Acquisitions: Strategies for the Right Tax Structure 156

CL4PTRM Reviewing Partnership Tax Returns: What Are You Missing? 157

CL4STRM Reviewing S Corporation Tax Returns: What Are You Missing? 160

CL4TRF Protecting Your Client Against Tax Return Identity Theft 163

PFSE Personal Financial Planning Boot Camp 169

RPTR Reviewing Pass-Through Tax Returns: What Are You Missing? 172

TAX STAFF ESSENTIALS

TSE1 Tax Staff Essentials – Level 1, New Staff 179

TSE2 Tax Staff Essentials – Level 2, Experienced Staff 180

TSE3 Tax Staff Essentials – Level 3, Tax Senior/Supervisor 181

TSE4 Tax Staff Essentials – Level 4, Tax Manager/Director 182

Courses No Longer Available


Courses No Longer Available After December 31, 2016Other formats may be available for these titles. Check with your AICPA Account Manager for availability.

BASB Buying and Selling a Business: The CPA’s Role

CL4AARWBE Real-World Business Ethics for CPAs in A&A

CL4BASB The CPA's Role in Buying or Selling a Business

CL4BIRWBE Real World Business Ethics for CPAs in Business and Industry

CL4CDIB Cancellation of Debt for Individuals and Businesses

CL4CRA Practice Issues in Preparation, Compilation, and Review Engagements

CL4CTB Special Purpose Frameworks - Alternatives to GAAP

CL4GA68 GASB Statement No. 68 Audit and Accounting Workshop

DDDA Digging Deeper with Data Analysis

FE-FFT Identifying Fraudulent Financial Transactions

GA68 GASB Statement No. 68 - In-Depth Government Pension Accounting & Auditing Seminar

GAR Governmental Accounting and Reporting

GENA GAAS: A Comprehensive Review for Auditors

IBV Introduction to Business Valuation

ITRC IT Risks and Controls in Current and Emerging Environments

NPAR Not-for-Profit Accounting & Reporting: From Start to Finish

REAA Real Estate Accounting & Auditing

RWBE Real-World Business Ethics

Table of Contents


Accounting and Auditing

AAUW Annual Accounting and Auditing Workshop .......................................................................... 16

ADBP Advanced Auditing for Defined Benefit Pension Plans .......................................................... 17

ADCP Advanced Auditing for Defined Contribution Retirement Plans ............................................ 18

ADPRT AICPA Peer Review Program Advanced Course .................................................................... 19

AEMP Auditing Defined Contribution Retirement Plans................................................................... 20

AFKP Audits of 401(k) Plans ............................................................................................................. 21

AHWP Advanced Auditing for Health and Welfare Benefit Plans ..................................................... 22

AIT Accounting for Deferred Income Taxes .................................................................................. 23

ASE1 Audit Staff Essentials – New Staff: Core Concepts ................................................................ 24

ASE2 Audit Staff Essentials – New Staff: Practical Application ........................................................ 25

ASE3 Audit Staff Essentials – Experienced Staff .............................................................................. 26

ASE4 Audit Staff Essentials – Seniors/In-Charge Staff ..................................................................... 27

ASE5 Audit Staff Essentials – Experienced Senior ........................................................................... 28

AUAA Annual Update for Accountants and Auditors ....................................................................... 29

AUDA Integrating Audit Data Analytics into the Audit Process ........................................................ 30

AUDW Audit Workpapers: Documenting and Reviewing Field Work ................................................31

BANK Audits of Banks and Other Financial Institutions ................................................................... 32

CAAT Construction Contractors: Accounting, Auditing, and Tax .....................................................33

CCAI Construction Contractors Advanced Issues ........................................................................... 34

CFIC Common Frauds and Internal Controls for Revenue, Purchasing, and Cash Receipts ........... 35

CL4AUAA Accounting and Auditing Update .......................................................................................... 36

CL4AUIC Internal Control: How Does It Impact an Audit? .................................................................... 37

CL4CAS The New Clarified Attestation Standards: What You Need to Know ..................................... 38

CL4CE Engagement Essentials: Compilation of Financial Statements .............................................. 39

CL4COMP Preparation, Compilation, and Review Engagements: Update and Review .......................... 40

CL4DATA Data Breaches & Other Cyber Frauds: A 21st Century Risk to Your Organization ................. 41

CL4FAFR Forensic Accounting: Uncovering Schemes and Scams ......................................................... 42

CL4FAIP Forensic Investigations: Key Tools to Success ........................................................................ 43

CL4FASBI U.S. GAAP: Review for Business & Industry ........................................................................... 44

CL4FCFS Statement of Cash Flows: Preparation, Presentation, and Use .............................................. 45

CL4FRAU Fraud: Recent Findings, Red Flags and Corruption Schemes ................................................ 46

CL4FSME Fraud in Small-to Medium-Sized Entities ............................................................................... 47

CL4GRE Ethics and Professional Conduct: Updates and Practical Applications .................................. 48

CL4ICDAD Updated COSO Framework: What You Need to Know ......................................................... 49

CL4ICSM Internal Controls for Small- and Medium-Sized Entities ........................................................ 50

Table of Contents


CL4INRR Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know .......... 51

CL4LEAS The Bottom Line on the New Lease Accounting Requirements ............................................ 52

CL4PCD Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls .... 53

CL4RAAQ Applying the Risk Assessment Standards to Enhance Audit Quality ..................................... 54

CL4RCR Fraud and Cash Receipts: Common Frauds and Internal Controls ........................................ 55

CL4RWBE Real-World Business Ethics .................................................................................................... 56

CL4TTFS The Most Common Financial Statement and Asset Fraud Schemes: How to Detect and Prevent Them .......................................................................................... 57

CORU Annual Update and Practice Issues for Preparation, Compilation, and Review Engagements ...................................................................................................... 58

COSO-ICC COSO Internal Control Certificate Program .......................................................................... 59

EBPD Documenting Your EBP Audit: What You Need to Know ....................................................... 60

EBPE Auditing Employee Benefit Plans ........................................................................................... 61

FAFR Forensic Accounting: Fraudulent Reporting and Concealed Assets ...................................... 62

FAIP Forensic Accounting Investigative Practices .......................................................................... 63

FASBI U.S. GAAP: Review for Business & Industry ........................................................................... 64

FCRE Engagement Essentials: Preparation, Compilation, and Review of Financial Statements ..... 65

FIIN Financial Instruments: Mastering the New FASB Requirements ............................................ 66

FRU Common U.S. GAAP Issues Facing CPAs ............................................................................... 67

FSME Fraud in Small- to Medium- Sized Entities ............................................................................. 68

ICDAD Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors ...................................................................................................... 69

ICRA Internal Controls and Risk Assessment: Key Factors in a Successful Audit ............................ 70

ICSM Internal Control Best Practices for Small- and Medium-Sized Entities ................................... 71

IDENT Identity Theft: Preventing, Detecting, and Investigating ....................................................... 72

INRR Revenue Recognition: Mastering the New FASB Requirements ............................................ 73

ITAUDIT Advanced IT Audit School...................................................................................................... 74

LEAS Leases: Mastering the New FASB Requirements ................................................................... 75

PCOU Public Company Update: SEC, PCAOB, and Other Developments ...................................... 76

PRTC Becoming an AICPA Peer Review Team or Review Captain: Case Study Application ........... 77

RADBP Advanced Defined Benefit Plans Audit Certificate Exam Review ......................................... 78

RADCP Advanced Defined Contribution Plans Audit Certificate Exam Review ................................ 79

RAHWP Advanced Health and Welfare Plans Audit Certificate Exam Review ..................................... 80

REIF IFRS Standards: Financial Reporting in a Global Environment ............................................... 81

SMBZ Accounting and Auditing Update for Small Businesses ......................................................... 82

SNPR Upcoming Peer Review: Is Your Firm Ready? ......................................................................... 83

SOCSCHOOL Service Organization Controls (SOC) School ......................................................................... 84

TTFS Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes ................................. 85

Table of Contents


Government and Not-For-Profits

ADUG Advanced Topics in a Single Audit ......................................................................................... 87

AUSL Audits of State and Local Governments: What You Need to Know ....................................... 88

BAUG Fundamentals for Performing a Single Audit Under the Uniform Guidance .......................... 89

CL4CNFP Not-for-Profit Accounting and Auditing: Practical Cases for CPAs ........................................ 90

CL4EOYB Yellow Book Financial Audits.................................................................................................. 91

CL4FGOV Frequent Frauds Found in Governments ............................................................................... 92

CL4FNFP Frequent Frauds Found in Not-for-Profits .............................................................................. 93

CL4FRGNP Fraud Risk in Governmental and Not-for-Profit Organizations ............................................... 94

CL4FSNPO Not-for-Profit Organizations: Key Accounting and Reporting Considerations ....................... 95

CL4GNAU Annual Update for Governments and Not-for-Profits ............................................................ 96

CL4NFPF Financial Reporting for Not-for-Profit Entities ........................................................................ 97

CL4OPEB GASB No. 74 & 75: Best Practices in OPEB Accounting & Auditing ..................................... 98

CL4PENS Governmental Pensions: Prepare for a Changing Landscape ................................................ 99

CNFP Case Studies in Not-for-Profit Accounting and Auditing ..................................................... 100

EO-AHUD Advanced Auditing of HUD-Assisted Projects ..................................................................... 101

EO-F990 Form 990: Mastering Its Unique Characteristics .................................................................. 102

EO-YB Yellow Book: Government Auditing Standards .................................................................... 103

F990A Form 990: Exploring the Form’s Complex Schedules .......................................................... 104

FFGN Frequent Frauds Found in Governments and Not-for-Profits .............................................. 105

FRGNP Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profit Organizations .......................................................................................... 106

FSNPO Accounting and Reporting for Not-for-Profit Organizations ................................................ 107

GARU Governmental Accounting and Reporting Advisor .................................................................108

GAU Governmental Accounting and Auditing Update ................................................................ 109

GEBS Accounting and Auditing for Governmental Employee Benefits ...........................................110

GNAU Governmental and Not-for-Profit Annual Update ................................................................111

HUD Audits of HUD-Assisted Projects .......................................................................................... 112

INUG Applying the Uniform Guidance in Your Single Audits ........................................................113

NAU Not-for-Profit Accounting and Auditing Update .................................................................. 114

NFPF Not-for-Profit Financial Reporting: Mastering the Unique Requirements ..............................115

SAYB Studies on Single Audit and Yellow Book Deficiencies ........................................................ 116

TGNP AICPA’s Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs ......................................................................................... 117

Table of Contents


Management and Consulting Services

ABLT Advanced Business Law for CPAs ........................................................................................ 119

ABV16 ABV Exam Review ................................................................................................................ 120

ACCS Advanced Controller and CFO Skills .................................................................................... 121

BVCSCH Business Valuation School .................................................................................................... 122

CFF16 CFF Exam Review ................................................................................................................. 123

CL4BFP The New Controllership: Keys to Boosting Financial Performance ...................................... 124

CL4BMS The New Controllership: Keys to Boosting Management Skills ........................................... 125

CL4COBP The Changing Role of the Controller: Advancing from Tactical to Strategic ....................... 126

CL4CSCB Critical Skills for Budgeting Success .................................................................................... 127

CL4EMPL Employment Law Update: Examining Critical Issues with FMLA, HIPPA, COBRA, ADA and More ........................................................................ 128

CL4FFMD Financial Forecasting: Planning for Success ......................................................................... 129

CL4FSABM Analyzing a Company’s Financial Statement ........................................................................ 130

CL4GSCA Position Your Organization for Success: Strategies for Today’s Competitive Environment ....................................................................................................131

CL4LAMA Lean Accounting and Management: Saving Money by Streamlining Operations ............... 132

CL4LAWU Employment Law Update: Reducing Employer Liability ......................................................133

CL4PYPL Analyzing Costs, Productivity, and Efficiency: Three Ways to Boost Your Bottom Line ....... 134

CL4SKSB Controller’s Update: Today’s Latest Trends .......................................................................... 135

CL4TKBP Risk, Cost, and Cash Management for Controllers and Financial Managers ....................... 136

COBP Transforming Your Role as Controller to Business Partner ................................................... 137

DAAN Analytics and Big Data for Accountants ............................................................................... 138

FFMD Financial Forecasting and Decision Making ......................................................................... 139

FSABM Financial Statement Analysis: Basis for Management Advice .............................................. 140

FVM316 Fair Value Workshop ............................................................................................................ 141

LAWU Employment Law Update: Key Risks and Recent Trends ..................................................... 142

SKSB Annual Update for Controllers ............................................................................................. 143

TCA Trusted Client Adviser Workshop ......................................................................................... 144

TKBP Toolkit of Best Practices for Today’s Controller and Financial Manager ............................... 145

Table of Contents


Taxation and Personal Financial Planning (PFP)

ATCP Annual Tax Update: Corporations and Pass-Through Entities ............................................. 147

BADI Basis/Distributions for Pass-Through Entities: Simplifying the Complexities ....................... 148

CHTX Tax Considerations and Consequences for Closely Held Businesses .................................. 149

CL4CHTX Practical Tax Tips and Techniques for Closely-Held Businesses ........................................... 150

CL4CYCT Smart Tax Planning Strategies for Individuals ...................................................................... 151

CL4HCRA Affordable Care Act: Critical Tax and Insurance Ramifications ............................................. 152

CL4HOT Hottest Tax Planning Developments Under the Current Tax Law ........................................ 153

CL4IBA Mergers and Acquisitions: Tax and Due Diligence Considerations ..................................... 154

CL4ITRM Reviewing Individual Tax Returns: What Are You Missing? .................................................. 155

CL4MERG Mergers and Acquisitions: Strategies for the Right Tax Structure ........................................ 156

CL4PTRM Reviewing Partnership Tax Returns: What Are You Missing? ................................................ 157

CL4PTU Annual Federal Tax Update .................................................................................................. 158

CL4SSM Social Security and Medicare: Maximizing Retirement Benefits .......................................... 159

CL4STRM Reviewing S Corporation Tax Returns: What Are You Missing? ........................................... 160

CL4STSB Tax Planning Strategies for Small Businesses: Corporations, Partnerships, & LLCs ............. 161

CL4TLLLO Tax Consequences and Reporting Issues of LLCs, LLPs, LPs, and Other Partnerships ........ 162

CL4TRF Protecting Your Client from Tax Return Identity Theft .......................................................... 163

GPT Best Practices for Payroll Taxes and 1099 Issues .................................................................. 164

HOT Hottest Tax Topics for 2017 .................................................................................................. 165

IITW 1040 Tax Return Workshop .................................................................................................. 166

INCT Income and Expense Recognition Strategies to Minimize Income Taxes ............................ 167

NXUP Nexus Update: Latest Developments in State Income, Franchise, and Sales Taxes ............ 168

PFSE Personal Financial Planning Boot Camp .............................................................................. 169

PSAS Advanced Mergers, Acquisitions, and Sales of Closely Held Businesses ............................ 170

PTU AICPA’s Annual Federal Tax Update ..................................................................................... 171

RPTR Reviewing Pass-Through Tax Returns: What Are You Missing? ............................................ 172

TILA Taxation of Individuals Living Abroad and Foreign Nationals Living in the U.S. .................. 173

TRUS Income Taxation of Trusts: Minimizing Your Clients Taxes ................................................... 174

TSUI Annual Tax Update: Individuals and Sole Proprietors .......................................................... 175

Table of Contents


Tax Staff Essentials

TSE1 Tax Staff Essentials – Level 1, New Staff ............................................................................... 179

TSE2 Tax Staff Essentials – Level 2, Experienced Staff .................................................................. 180

TSE3 Tax Staff Essentials – Level 3, Tax Senior/Supervisor ............................................................ 181

TSE4 Tax Staff Essentials – Level 4, Tax Manager/Director ........................................................... 182

TSE.ADVTA Advanced Income Tax Accounting ....................................................................................... 183

TSE.AMP Accounting Methods and Periods ........................................................................................ 184

TSE.APL Advanced Taxation Partnerships & LLCs .............................................................................. 185

TSE.ATPSC Advanced Tax Planning S Corporations ............................................................................... 186

TSE.CCD Capitalized Costs and Depreciation ..................................................................................... 187

TSE.CFE Choice of and Formation of Entity ....................................................................................... 188

TSE.ETP Estate & Tax Primer .............................................................................................................. 189

TSE.F9B Form 990 .............................................................................................................................. 190

TSE.IBA Introduction to Business Acquisitions .................................................................................. 191

TSE.IIT Intermediate Individual Taxation .......................................................................................... 192

TSE.INT International Taxation ........................................................................................................... 193

TSE.IRS IRS Audits ............................................................................................................................. 194

TSE.ITA Income Tax Accounting ........................................................................................................ 195

TSE.ITF Individual Tax Fundamentals ................................................................................................ 196

TSE.ITP Individual Tax Planning ......................................................................................................... 197

TSE.MST Multistate Taxation ............................................................................................................... 198

TSE.SCF S Corporation Fundamentals ............................................................................................... 199

TSE.STD Effective Business Communication ...................................................................................... 200

TSE.TAI Tax Accounting for Inventories ............................................................................................. 201

TSE.TCC Taxation of Corporations ...................................................................................................... 202

Four Progressive Levels

Tax Staff Essentials is a comprehensive training program developed by the AICPA to meet the unique training needs of your firm. The content is arranged in four progressive levels to take your staff from entry-level through manager with application-based learning that focuses on practical solutions to real-life issues. Firms may select only targeted modules necessary to improve the skills of their employees.

The ‘mix and match’ curriculum is customizable to the extent that a client can choose all or some of the modules offered in the program. In addition, firms will have the opportunity to insert their own training aides and to discuss specific client examples into the modules.

Table of Contents


TSE.TFLP Tax Fundamentals of LLCs and Partnerships ........................................................................ 203

TSE.TPSC Tax Planning for Small Businesses ........................................................................................ 204

TSE.TPT Taxation of Property Transactions ........................................................................................ 205

TSE.TR1 Tax Research I ....................................................................................................................... 206

TSE.TR2 Tax Research 2 ...................................................................................................................... 207

TSE.TRE Real Estate Taxation ............................................................................................................. 208

TSE.WPD Working Paper Documentation ............................................................................................ 209


Accounting and AuditingTABLE OF CONTENTS

AAUW Annual Accounting and Auditing Workshop .......................................................................... 16

ADBP Advanced Auditing for Defined Benefit Pension Plans .......................................................... 17

ADCP Advanced Auditing for Defined Contribution Retirement Plans ............................................ 18

ADPRT AICPA Peer Review Program Advanced Course .................................................................... 19

AEMP Auditing Defined Contribution Retirement Plans................................................................... 20

AFKP Audits of 401(k) Plans ............................................................................................................. 21

AHWP Advanced Auditing for Health and Welfare Benefit Plans ..................................................... 22

AIT Accounting for Deferred Income Taxes .................................................................................. 23

ASE1 Audit Staff Essentials – New Staff: Core Concepts ................................................................ 24

ASE2 Audit Staff Essentials – New Staff: Practical Application ........................................................ 25

ASE3 Audit Staff Essentials – Experienced Staff .............................................................................. 26

ASE4 Audit Staff Essentials – Seniors/In-Charge Staff ..................................................................... 27

ASE5 Audit Staff Essentials – Experienced Senior ........................................................................... 28

AUAA Annual Update for Accountants and Auditors ....................................................................... 29

AUDA Integrating Audit Data Analytics into the Audit Process ........................................................ 30

AUDW Audit Workpapers: Documenting and Reviewing Field Work ................................................31

BANK Audits of Banks and Other Financial Institutions ................................................................... 32

CAAT Construction Contractors: Accounting, Auditing, and Tax .....................................................33

CCAI Construction Contractors Advanced Issues ........................................................................... 34

CFIC Common Frauds and Internal Controls for Revenue, Purchasing, and Cash Receipts ........... 35

CL4AUAA Accounting and Auditing Update .......................................................................................... 36

CL4AUIC Internal Control: How Does It Impact an Audit? .................................................................... 37

CL4CAS The New Clarified Attestation Standards: What You Need to Know ..................................... 38

CL4CE Engagement Essentials: Compilation of Financial Statements .............................................. 39

CL4COMP Preparation, Compilation, and Review Engagements: Update and Review .......................... 40

CL4DATA Data Breaches & Other Cyber Frauds: A 21st Century Risk to Your Organization ................. 41

CL4FAFR Forensic Accounting: Uncovering Schemes and Scams ......................................................... 42

CL4FAIP Forensic Investigations: Key Tools to Success ........................................................................ 43

CL4FASBI U.S. GAAP: Review for Business & Industry ........................................................................... 44

CL4FCFS Statement of Cash Flows: Preparation, Presentation, and Use .............................................. 45

CL4FRAU Fraud: Recent Findings, Red Flags and Corruption Schemes ................................................ 46

CL4FSME Fraud in Small-to Medium-Sized Entities ............................................................................... 47

CL4GRE Ethics and Professional Conduct: Updates and Practical Applications .................................. 48

CL4ICDAD Updated COSO Framework: What You Need to Know ......................................................... 49

CL4ICSM Internal Controls for Small- and Medium-Sized Entities ........................................................ 50


CL4INRR Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know .......... 51

CL4LEAS The Bottom Line on the New Lease Accounting Requirements ............................................ 52

CL4PCD Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls .... 53

CL4RAAQ Applying the Risk Assessment Standards to Enhance Audit Quality ..................................... 54

CL4RCR Fraud and Cash Receipts: Common Frauds and Internal Controls ........................................ 55

CL4RWBE Real-World Business Ethics .................................................................................................... 56

CL4TTFS The Most Common Financial Statement and Asset Fraud Schemes: How to Detect and Prevent Them .......................................................................................... 57

CORU Annual Update and Practice Issues for Preparation, Compilation, and Review Engagements ...................................................................................................... 58

COSO-ICC COSO Internal Control Certificate Program .......................................................................... 59

EBPD Documenting Your EBP Audit: What You Need to Know ....................................................... 60

EBPE Auditing Employee Benefit Plans ........................................................................................... 61

FAFR Forensic Accounting: Fraudulent Reporting and Concealed Assets ...................................... 62

FAIP Forensic Accounting Investigative Practices .......................................................................... 63

FASBI U.S. GAAP: Review for Business & Industry ........................................................................... 64

FCRE Engagement Essentials: Preparation, Compilation, and Review of Financial Statements ..... 65

FIIN Financial Instruments: Mastering the New FASB Requirements ............................................ 66

FRU Common U.S. GAAP Issues Facing CPAs ............................................................................... 67

FSME Fraud in Small- to Medium- Sized Entities ............................................................................. 68

ICDAD Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors ...................................................................................................... 69

ICRA Internal Controls and Risk Assessment: Key Factors in a Successful Audit ............................ 70

ICSM Internal Control Best Practices for Small- and Medium-Sized Entities ................................... 71

IDENT Identity Theft: Preventing, Detecting, and Investigating ....................................................... 72

INRR Revenue Recognition: Mastering the New FASB Requirements ............................................ 73

ITAUDIT Advanced IT Audit School...................................................................................................... 74

LEAS Leases: Mastering the New FASB Requirements ................................................................... 75

PCOU Public Company Update: SEC, PCAOB, and Other Developments ...................................... 76

PRTC Becoming an AICPA Peer Review Team or Review Captain: Case Study Application ........... 77

RADBP Advanced Defined Benefit Plans Audit Certificate Exam Review ......................................... 78

RADCP Advanced Defined Contribution Plans Audit Certificate Exam Review ................................ 79

RAHWP Advanced Health and Welfare Plans Audit Certificate Exam Review ..................................... 80

REIF IFRS Standards: Financial Reporting in a Global Environment ............................................... 81

SMBZ Accounting and Auditing Update for Small Businesses ......................................................... 82

SNPR Upcoming Peer Review: Is Your Firm Ready? ......................................................................... 83

SOCSCHOOL Service Organization Controls (SOC) School ......................................................................... 84

TTFS Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes ................................. 85

Accounting and Auditing Table of Contents



Annual Accounting and Auditing Workshop

Are your accounting and auditing skills up-to-date and on-par with industry standards? Be sure with this comprehensive, two-day course that updates you on the latest accounting, auditing, compilation and review, and other professional standards. Materials include practical applications of the topics covered to help you understand and apply the standards to real-life scenarios. With the rate of change in today’s regulatory environment, you must stay current on all of the topics impacting the profession. Your clients are counting on you!

LEARNING OBJECTIVES

When you complete this course you will be able to:

• Apply recently issued FASB, PCAOB, ASB, and ARSC guidance, standards, and pronouncements.

• Identify various standard setters’ project updates.

TOPICS DISCUSSED• Accounting and attestation standards updates, including financial

instruments

• Attest Clarity Project

• Latest activity from ARSC

• Current FASB projects – Private company financial reporting

• IFRS in the United States – an update

• Impact of the current environment on audit planning

ACRONYMAAUW

FIELD OF STUDYAccounting (8)Auditing (8)

CPE CREDIT HOURS16

KNOWLEDGE LEVELUpdate

INTENDED AUDIENCECPAs who require a comprehensive review of recent accounting and auditing pronouncements

PREREQUISITEPrevious auditing and accounting experience

ADVANCED PREPARATIONNone

DELIVERY METHODGroup LiveSelf-Study On-Demand

FIRST OFFERING DATEMay 15, 2017 (First offering date guaranteed for all orders placed by 2/1/17)



The main goal of this course is for experienced participants to learn and grow their skills through a series of hands-on case studies and advanced learning exercises. Participants will take part in a mock audit, which will cover all phases of a defined benefit pension plan audit engagement, from planning to reporting.

This course is recommended learning to support the Advanced Defined Benefit Plans Audit Certificate.

LEARNING OBJECTIVES

When you have completed this course, you should be able to:

• Assess the key concepts and skills for a solid audit foundation specifically related to defined benefit pension plans and recall those concepts in audit engagements.

• Evaluate defined benefit pension plan specific core audit concepts and apply those concepts to audit engagements.

• Interpret advanced defined benefit pension plan specific audit concepts through a mock, plan-specific audit.

TOPICS DISCUSSED

Advanced Auditing for Defined Benefit Pension Plans includes:

• Introduction and background

• Planning and general procedures

• Internal control

• Sampling

• Net assets available for benefits

• Investments

• Changes in net assets available for benefit

• Plan tax status

• Plan mergers, transfers, spin-offs

• Terminations

• Going concern

• Changes in service provider

• Financial statement presentation and disclosures

• Audit reports

ACRONYMADBP

FIELD OF STUDYAuditing (16)

CPE CREDIT HOURS16

KNOWLEDGE LEVELAdvanced

INTENDED AUDIENCEAuditors responsible for auditing defined benefit pension plans

PREREQUISITEPrior experience auditing defined benefit pension plans


DELIVERY METHODGroup Live

FIRST OFFERING DATEMay 15, 2017(First offering date guaranteedfor all orders placed by 2/1/17)

Advanced Auditing for Defined Benefit Pension Plans NEW!

Note: This course falls under the CPA Learning and Support point of the AICPA’s 6-Point Action Plan, which is intended to support an auditor’s ability to effectively apply all current guidance and avoid common deficiencies related to auditing the financial statements of defined benefit pension plans.


Advanced Auditing for Defined Contribution Retirement Plans NEW!

The main goal of this course is for experienced participants to learn and grow their skills through a series of hands-on case studies and advanced learning exercises. Participants will take part in a mock audit, which will cover all phases of a defined contribution retirement plan audit engagement, from planning to reporting.

This course is recommended learning to support the Advanced Defined Contribution Plans Audit Certificate.

LEARNING OBJECTIVES


• Assess the key concepts and skills for a solid audit foundation specifically related to defined contribution retirement plans and recall those concepts in audit engagements.

• Evaluate defined contribution retirement plan specific core audit concepts and apply those concepts to audit engagements.

• Interpret advanced defined contribution retirement plan specific audit concepts through a mock, plan-specific audit.

TOPICS DISCUSSED

Advanced Auditing for Defined Contribution Retirement Plans includes:




• Sampling


• Investments


• Plan tax status

• ESOPs


• Terminations



• Audit reports

ACRONYMADCP


CPE CREDIT HOURS16


INTENDED AUDIENCEAuditors responsible for the auditing defined contribution retirement plans

PREREQUISITEPrior experience auditing defined contribution retirement plans








AICPA Peer Review Program Advanced Course NEW!

This one-day, advanced course is designed for experienced reviewers who want to heighten their peer review skills. This course includes an analysis of the latest AICPA Peer Review Program Standards as well as materials focused on the areas of peer review guidance which reviewers find the most problematic.

LEARNING OBJECTIVES


• Apply the latest AICPA Peer Review Program Standards.

• Identify steps to take to improve practice monitoring.

• Determine how to appropriately reach conclusions on engagement deficiencies.

• Determine how to appropriately address engagement deficiencies and peer review findings.

TOPICS DISCUSSED• Overview of latest standards

• Risk-based approach to planning a system review

• Evaluating a system of quality control

• Determining the cause and documenting engagement deficiencies

• Identifying appropriate, practical solutions to system deficiencies

• Conducting closing meetings and exit conferences

ACRONYMADPRT

FIELD OF STUDYAuditing

CPE CREDIT HOURS8


INTENDED AUDIENCEExperienced reviewers who want to expand their knowledge of the peer review process

PREREQUISITECompletion of the initial training requirements for team and review captains.



SPECIAL NOTELaptop computers are required for this course




Auditing Defined Contribution Retirement Plans

Take the next step in your career development and learn how to go beyond the basics in preparing workpapers and financial statements in audits of defined contribution retirement plans. This course will provide the auditor with the tools necessary to understand the complex rules and regulations that affect defined contribution retirement plans as well as guidance on addressing deficiencies.

Through group discussions and contemporary case studies, you’ll gain a thorough understanding of the procedures needed to effectively plan and carry out your audits.

LEARNING OBJECTIVES


• Identify different types of defined contribution plans that are available to plan sponsors.

• Analyze complex audit and accounting issues associated with defined contribution plans.

• Identify the different types of investment options that may be available to participants, including the audit procedures for complex investments.

• Analyze various fraud examples and develop the appropriate audit responses.

• Apply rules and regulations associated with auditing and reporting for defined contribution retirement plans.

TOPICS DISCUSSED• Identification of various types of plans

• Planning, communication, and other activities for audits of defined contribution plans

• Investments and investment related income

• Auditing participant data, contributions, distributions, and notes receivable from participants

• Fraud in employee benefit plans

• Government regulations and reporting requirements

• Comparing the audited financial statements to Form 5500

• Legal counsel representations

• Case studies and discussion questions

ACRONYMAEMP

FIELD OF STUDYAuditing (7)Accounting (1)

CPE CREDIT HOURS8

KNOWLEDGE LEVELIntermediate

INTENDED AUDIENCEPractitioners with experience auditing defined contribution retirement plans

PREREQUISITEExperience with the employee benefit plan audit process and a working knowledge of ERISA


DELIVERY METHODGroup LiveSelf-Study On-Demand Self-Study Text




Since 401(k) plans make a popular option for employee benefit plans, auditors of employee benefit plans must have the proper skills to audit these plans effectively. You will work through how to audit a 401(k) plan and prepare financial statements that satisfy ERISA and SEC requirements. Tap into ways to plan and conduct 401(k) audits more efficiently and effectively, and understand the differences between 401(k) audits and other employee benefit plan audits.

LEARNING OBJECTIVES


• Recognize the requirements for 401(k) audits to distinguish between audits of other types of employee benefit plans and 401(k) audits.

• Identify efficient and effective ways to plan and conduct 401(k) audits.

• Recognize new developments affecting 401(k) audits.

TOPICS DISCUSSED• Background of 401(k) audits

• Audit planning and pre-engagement activities

• Internal control considerations

• Auditing the statement of net assets available for benefits

• Auditing the statement of changes in net assets available for benefits

• Other auditing considerations

• The auditor’s report

• Financial statement disclosures

• Supplemental schedules

ACRONYMAFKP


CPE CREDIT HOURS8

KNOWLEDGE LEVELBasic

INTENDED AUDIENCEAuditors of employee benefit plans, accountants in business and industry, responsible for company benefits

PREREQUISITENone


DELIVERY METHODGroup LiveSelf-Study On-Demand Self-Study TextWebcast


Audits of 401(k) Plans



Advanced Auditing for Health and Welfare Benefit Plans NEW!

The main goal of this course is for advanced participants to learn and grow their skills through a series of hands-on case studies and advanced learning exercises. Participants will take part in a mock audit, which will cover all phases of a health and welfare benefit plan audit engagement, from planning to reporting.

This course is recommended learning to support the Advanced Health and Welfare Plans Audit Certificate.

LEARNING OBJECTIVES


• Assess the key concepts and skills for a solid audit foundation specifically related to health and welfare benefit plans and recall those concepts in audit engagements.

• Evaluate health and welfare benefit plan specific core audit concepts and apply those concepts to audit engagements.

• Interpret advanced health and welfare benefit plan specific audit concepts through a mock, plan-specific audit.

TOPICS DISCUSSED

Advanced Auditing for Health and Welfare Benefit Plans includes:




• Sampling


• Investments


• Plan tax status


• Terminations

• Going concern



• Audit reports

ACRONYMAHWP


CPE CREDIT HOURS16


INTENDED AUDIENCEAuditors responsible for auditing health and welfare benefit plans

PREREQUISITEPrior experience auditing health and welfare benefit plans







Accounting for Deferred Income Taxes

Understand the rules of ASC 740, Income Taxes, and how these rules establish guidelines for accounting for income taxes, including income tax expense, classification of deferred tax accounts, and related disclosures. Case studies give you a practical look at how to account for different deferred tax scenarios. You will also receive a comparison of the accounting for income taxes under both U.S. GAAP and IFRS.

LEARNING OBJECTIVES


• Recall the principles of ASC 740.

• Recall how to calculate income tax expense and deferred tax assets and liabilities.

• Identify steps necessary to determine if a valuation allowance is needed.

• Identify components of proper documentation of deferred income taxes in the workpapers, as well as required disclosures within the financial statements.

TOPICS DISCUSSED• Theoretical concepts of ASC 740

• Identifying and measuring temporary differences

• Identifying tax differences and a four-column worksheet

• Tax benefits for carrybacks and carryforwards

• Accounting for uncertainty in income taxes

• Reporting and disclosure under ASC 740

• ASC 740-20 intraperiod tax allocation

• Case studies and examples illustrating theory and concepts

ACRONYMAIT

FIELD OF STUDYAccounting

CPE CREDIT HOURS8


INTENDED AUDIENCEStaff and senior associatesin public accounting whoassist clients with income taxcalculations and disclosures

Controllers, CFOs, or company officers responsible for the calculation of income tax expense and balance sheet amounts, related disclosures, and cash requirements for income taxes

PREREQUISITENone


DELIVERY METHODGroup LiveSelf-Study On-Demand Webcast




In this, the first of five comprehensive Audit Staff Essentials courses, first year staff will be provided with the foundational knowledge they will need to be successful, not only on their first few engagements, but throughout their careers. The information presented in this course will plant the roots of a successful auditor and member of the firm. From introducing the audit from the perspective of the firm, rather than the classroom, to understanding the dynamics of in-firm and client relationships, this course stresses the core knowledge that an auditor will need for life. Along with preparing an auditor to have early success with the firm, this course introduces concepts that auditors will need to successfully for successful career progression. With this knowledge, and the information found in our New Staff: Practical Application offering for new staff, first year audit staff will possess the skills they will need to perform functions common to their level.

LEARNING OBJECTIVES


• Understand the purpose of an audit.

• Understand the phases of an audit and the different types of procedures performed during each phase.

• Understand the functions of common working papers, including the trial balance, lead sheets, and financial statements.

• Identify key concepts and techniques of interpersonal behavior and communication.

• Recall the basics of the audit risk model, including assertions.

• Identify the purpose and importance of audit documentation and the fundamental principles and their application.

TOPICS DISCUSSED• Audit basics

• New auditor’s role in an engagement

• Key communication skills

• Working papers and documentation

• Audit risk model

ACRONYM ASE1


CPE CREDIT HOURS 16

KNOWLEDGE LEVEL Basic

INTENDED AUDIENCEFirst year auditors

PREREQUISITE None

ADVANCED PREPARATION None

DELIVERY METHOD Group Live Self-Study On-Demand


Audit Staff Essentials – New Staff: Core Concepts



Audit Staff Essentials – New Staff: Practical Application

In this, the second of five comprehensive Audit Staff Essentials courses, first year staff will be provided with the foundational knowledge they will need to be successful, not only on their first few engagements, but throughout their careers. Designed as the companion course to our New Staff: Core Concepts, this course focuses on the skills and knowledge needed to perform the duties commonly assigned to first year audit staff members. Along with insight related to the audit process, this course includes considerations associated with the following –

� internal controls

� substantive testing

� financial statement captions

� fraud considerations

� analytical procedures

� and much more!

LEARNING OBJECTIVES


• Recall the basics of the internal control, including using the work of others.

• Identify the key concerns regarding fraud considerations in a GAAS audit.

• Recall the purpose and procedures regarding analytical procedures and their use in an audit.

• Identify the audit procedures typically performed by New Staff in the following areas and match them to stated audit objectives and relevant assertions:

� Cash and cash equivalents

� Accounts Receivable

� Inventory

� Prepaid and Other Current Assets

� Property, Plant and Equipment

� Accounts Payable

� Debt

TOPICS DISCUSSED• Internal controls

• Fraud considerations

• Analytical procedures

• Basic auditing procedures for areas commonly assigned to new staff members

ACRONYM ASE2


CPE CREDIT HOURS 16


INTENDED AUDIENCEFirst year auditors

PREREQUISITE None






This, the third of five comprehensive Audit Staff Essentials courses, continues to build on the knowledge first year staff have attained through experience and our two-part New Staff courses. Experienced staff take on an expanded role on engagements with more technical or advanced accounting and auditing topics. This course will provide discussion, examples and exercises that focus on the increasingly advanced topics that those staff with 1-2 years of experience will commonly be tasked with. From accounts receivable, to inventory price testing and obsolescence, this course takes these types of widely used accounts into their more complex areas. Along with an application based discussion of common account balances and transactions, the course discusses other topics key to a successful and well-rounded experienced staff member, including tasks such as risk assessment, sampling, engagement management and supervision, and working paper review.

LEARNING OBJECTIVES


• Recall the key skills related to engagement management and supervision.

• Identify the reason for working paper review and techniques to achieve the quality expected.

• Identify the key basic considerations of risk assessment and its effect on the audit.

• Recall the purpose, basic theory, and common procedures surrounding audit sampling.

• Identify the audit procedures typically performed by Experienced Staff in the following advanced areas and match them to stated audit objectives and relevant assertions:

� Accounts Receivable

� Debt

� Inventory

� Accrued Expenses

� Stockholders’ Equity

TOPICS DISCUSSED• Risk assessment

• Engagement management and supervision

• Working paper review

• Sampling

• Basic auditing procedures for areas commonly assigned to experienced staff members

ACRONYM ASE3


CPE CREDIT HOURS 16

KNOWLEDGE LEVEL Intermediate

INTENDED AUDIENCEExperienced audit staff

PREREQUISITE 1-2 years of audit experience



FIRST OFFERING DATESummer 2017

Audit Staff Essentials – Experienced Staff



Audit Staff Essentials – Seniors/In-Charge Staff NEW!

This, the fourth of five comprehensive Audit Staff Essentials courses, focuses on the more advanced areas of the audit for new senior/in-charge staff and to provide guidance, examples and exercises to build the skills to successfully obtain the audit evidence necessary in these areas. In addition to the technical knowledge necessary, this course provides an overview of the common responsibilities of new senior/in-charge staff, including a deeper discussion of the audit process, highlighted by discussions on materiality, review of risk assessment, understanding the entity, opening balances, group audit considerations, and review of interim financial information. In addition, the course will look more closely at the risk assessment process. This course will provide discussion, examples and exercises that focus on the increasingly advanced topics that /senior/in-charge staff members will commonly be tasked with, including contingencies, revenue recognition, investments, intangible assets and financial reporting topics.

LEARNING OBJECTIVES


• Identify the key considerations and steps in the audit planning and approach process typically completed by a senior/in-charge and the importance of project management and the different project phases of a financial statement audit.

• Recall the details of the more specific risk assessment concerns regarding audits, including consideration of group audits, related parties and using a client’s internal audit function.

• Identify the audit considerations and procedures typically encountered by a senior/in-charge staff in the following areas:

� Contingent Liabilities

� Revenue Recognition

� Investments

� Intangible Assets and Goodwill

• Identify the key information and processes related to client financial reporting.

TOPICS DISCUSSED• Risk assessment

• Engagement management and supervision

• Working paper review

• Auditing procedures for areas commonly assigned to senior/in-charge staff members

• Overview of financial reporting

ACRONYM ASE4


CPE CREDIT HOURS 16


INTENDED AUDIENCENew in-charge and experienced audit staff




FIRST OFFERING DATESummer 2017



In this, the fifth and final of the comprehensive Audit Staff Essentials series, focuses on the more advanced areas of the audit for experienced seniors and to provide guidance, examples and exercises to build the skills to successfully obtain the audit evidence necessary in these areas. In addition to the technical knowledge necessary, this course provides an overview of the common responsibilities of experienced seniors, including a refresher on the important concepts of public interest, ethics and professional skepticism, as well as a deeper discussion of internal control, including evaluating material weaknesses and significant deficiencies. Also included will be a discussion of quality control standards and how they interact with the auditing standards. This course will provide discussion, examples and exercises that focus on the increasingly advanced topics that experienced seniors will commonly be tasked with including estimates, fair value measurement, service organizations and their effect on the audit, and other advanced topics such as taxes, leases, financial instruments and pensions. Additionally, the course will dedicate time to concluding an audit.

LEARNING OBJECTIVES


• Recall the details of the more specific planning concerns regarding audits, including consideration of group audits and using a client’s internal audit function.

• Identify the key concepts surrounding auditing estimates and other subjective accounting information.

• Recall audit considerations surrounding advanced topics such as fair value measurement, leases, pensions and taxes.

• Identify the key concepts and procedures to properly audit information from a third party service organization.

• Identify the audit procedures surrounding the conclusion of an audit.

TOPICS DISCUSSED• Auditing estimates

• Fair value measurement and disclosures

• Other advanced accounting topics

• Use of a service organization

• Concluding the audit process

ACRONYM ASE5


CPE CREDIT HOURS 16


INTENDED AUDIENCEIn-charge and experienced audit staff




FIRST OFFERING DATEFall 2017

Audit Staff Essentials – Experienced Senior NEW!



Annual Update for Accountants and Auditors

Keep abreast of the fast-paced changes in accounting and auditing. This comprehensive course covers relevant pronouncements, exposure drafts, and other guidance recently issued in the accounting, auditing, review, and compilation arenas. Let us sort through the complexities and help you identify and apply recently issued FASB, PCAOB, and ASB standards and guidance. With the rate of change in today’s regulatory environment, you must stay current on the topics impacting the profession – don’t get left behind!

LEARNING OBJECTIVES


• Identify key points related to recently issued FASB standards and guidance.

• Recognize the effect of recently issued auditing standards, attestation standards, and standards on accounting and review services.

• Identify key concepts related to exposure drafts and other projects in accounting, auditing, compilation and review services.

TOPICS DISCUSSED• Recently issued ASUs, including financial instruments

• Current FASB projects – Private company financial reporting


• Recent PCAOB guidance



ACRONYMAUAA


CPE CREDIT HOURS8


INTENDED AUDIENCECPAs in public practice and industry who want to remainup-to-date on accounting, auditing, compilation and review pronouncements

PREREQUISITEPrevious experience in accounting and auditing






Integrating Audit Data Analytics into the Audit Process NEW!

This course introduces the concept of audit data analytics, provides a brief overview of what audit data analytics are, and illustrates how these tools can be integrated into the current audit process (i.e. show a few examples of how these tools can be used in the risk assessment, planning, control testing, substantive testing, etc.).

The course will show examples, using Excel, of simple analytic tools that could help automate a traditional audit procedure that is currently being performed manually.

This course is helpful for beginners, or those who are looking for additional training on how to apply content from the new AICPA Audit Data Analytics guide.

LEARNING OBJECTIVES


• Understand what audit data analytics are.

• Understand how audit data analytics fit within the current audit process.

• Perform basic audit procedures using audit data analytics.

TOPICS DISCUSSED• Audit data analytics

• Application of audit data analytics to an audit

• Audit data analytics vs. analytical procedures

ACRONYM AUDA


CPE CREDIT HOURS 8


INTENDED AUDIENCEIndividuals that want to learn the potential applications of audit data analytics, including those illustrated in the related Audit Data Analytics Guide

PREREQUISITE None


DELIVERY METHOD Group Live Self-Study On-Demand Webcast

FIRST OFFERING DATESeptember 15, 2017 (First offering date guaranteed for all orders placed by 2/1/17)



Working papers are the building blocks of an audit. If it’s not in the working papers, audit quality may suffer, as the manager and partner might not know about it or its ramifications may not be fully considered. Understand the professional standards regarding working paper documentation. Make this course part of the firm’s quality control system. Learn the fundamentals of working paper preparation – form and content – to make sure audit considerations, work performed, and conclusions reached are properly documented. You will also explore examples which show field work supervisors what factors to consider and what steps to follow when reviewing working papers. In addition, typical working paper deficiencies are explained to help minimize potential liability.

LEARNING OBJECTIVES


• Identify professional standards regarding working paper documentation and proper working paper technique.

• Identify the tasks in supervisory-level reviews of working paper documentation for audit engagements necessary to ensure compliance with current professional standards.

TOPICS DISCUSSED• Definition of and basic requirements of a working paper

• Preparing and maintaining working papers

• Different types of working papers

• Documenting audit tests

• Improving working paper technique

• Working paper basics

• Conducting the review

• Common shortcomings of working papers

• Case study example

ACRONYMAUDW


CPE CREDIT HOURS8


INTENDED AUDIENCEStaff auditors who create working papers and supervisors/seniors who supervise audit engagements

PREREQUISITENone




Audit Workpapers: Documenting and Reviewing Field Work



Audits of Banks and Other Financial Institutions

This program is dedicated to demonstrating how audit, consulting, and tax associates can learn the accounting, tax, and auditing fundamentals of modern depository and lending institutions, as well as non-bank institutions. The course is complete with practical worksheets and insights such as the applicable metrics that create value for depository and lending institutions. These institutions are specialized and are one of, the most regulated industries in the world. Numerous references to best practice audits allow the auditor and consultants the opportunity to plan efficient and effective audits and reports.

LEARNING OBJECTIVES


• Identify the impact of applicable accounting pronouncements to the financial institution industry and its regulatory environment, including the effects of the Dodd-Frank Act and U.S. implementation of Basel III requirements.

• Identify current economic and industry developments affecting banking.

• Identify the types of risks applicable to the financial institution industry.

• Identify certain audit considerations and reporting issues that are unique and critical to banks and financial institutions.

• Recognize specialized audit planning and testwork relating to audit areas including loan receivables, credit losses, cash, investments, foreclosed and real estate investments, deposits, and equity.

TOPICS DISCUSSED• Regulatory and governmental supervision

• Audit planning, risk assessment, and analytical procedures

• Cash, investments, intangibles, hedging instruments, repurchase agreements, troubled debt, foreclosures, real estate investments, and deposits

• Loan receivables and loan quality

• Credit losses

• Shadow banking

• Income taxes

• Equity and capital

ACRONYMBANK


CPE CREDIT HOURS8


INTENDED AUDIENCEExperienced auditors who perform audits of financial institutions

PREREQUISITEGeneral audit knowledge or experience






The construction industry is one of the most unique when it comes to being in compliance with the various accounting and auditing standards. This course examines the core knowledge necessary to succeed and the key issues impacting construction accounting, auditing, and taxation. Find out what new developments may mean for you, your company, or your clients. In addition, this course explores the relationship between the contractor and the surety. With construction comprising such a large portion of the economy and always growing, it is more important than ever for you to be on top of the very latest in accounting, auditing, and tax changes for the construction industry.

LEARNING OBJECTIVES


• Recall ways to provide efficient, high-quality audit services to construction clients.

• Identify key concepts related up-to-date GAAP accounting methods applicable to construction contractors.

• Identify new and key tax issues and how to apply them.

TOPICS DISCUSSED• Contract accounting

• Contractor financial statements

• Working with a surety

• Audit planning and procedures

• Long-term contracts

• Tax accounting for construction contractors

• Taxation for small to large contractors

ACRONYMCAAT

FIELD OF STUDYAccounting (2)Auditing (3)Taxation (3)

CPE CREDIT HOURS8


INTENDED AUDIENCEPractitioners and financialprofessionals in the construction industry

PREREQUISITENone


DELIVERY METHODGroup LiveSelf-Study On-DemandWebcast


Construction Contractors: Accounting, Auditing, and Tax



Construction Contractors Advanced Issues

The construction industry comes with many advanced accounting issues, audit procedures, and tax issues, which makes construction contractor engagements inherently higher risk than other engagements. As a result, practitioners and financial professionals should be prepared to address difficult issues such as look-back calculations, measuring progress of contracts, overhead allocations, and internal controls for construction contractors. Learn about some of the most pervasive issues in the construction industry and how to identify and manage the risks inherent with construction contractor engagements.

LEARNING OBJECTIVES


• Apply accounting and financial reporting standards to complex situations involving construction contractors.

• Evaluate and perform audit processes to avoid common deficiencies in construction engagements.

• Identify tax compliance issues unique to the construction industry.

TOPICS DISCUSSED• Contractor internal controls

• Fraud and the contractor

• Joint venture accounting

• Contractor’s benchmarks

• Cash management for the contractor

• Construction cost allocations

• Assisting the financially troubled contractor

• Audit risks

• Deferred income taxes

• Tax planning and AMT

ACRONYMCCAI

FIELD OF STUDYAuditing (4)Accounting (2)Taxation (2)

CPE CREDIT HOURS8


INTENDED AUDIENCEPractitioners and financialprofessionals in the construction industry

PREREQUISITEPrevious experience in theconstruction industry






As an accounting professional, you are in a unique position to protect your organization from fraud and human error. Learn how to establish a cost-effective system of controls to reduce your organization’s exposure while maximizing profits. Explore the common areas for misstatements, both unintentional and fraudulent, that fall within an entity’s revenue and purchase cycles and learn how to protect your clients or company against these risks.

LEARNING OBJECTIVES


• Distinguish some of the major revenue recognition principles used by different entities.

• Recognize common misappropriation of asset frauds in the various revenue cycles, including: accounts receivable, billing, and cash receipts.

• Identify common frauds related to different purchase cycles, including: acquisitions (ordering, receiving, and warehousing), cash disbursements, payroll, and expense reimbursement.

• Estimate areas of greatest risk.

• Identify internal controls to mitigate assorted risks.

• Distinguish differences between external audit and forensics procedures and principles.

TOPICS DISCUSSED• Common fraud risks within the numerous variations of revenue,

purchasing, cash receipts, and cash disbursement processes

• Analysis of controls for effectiveness and efficiency

• Estimating the cost/benefit of correcting a control weakness

• Control implementation ideas for a range of entity sizes and different industries

• Differences between external audit and forensic practices

ACRONYMCFIC


CPE CREDIT HOURS8


INTENDED AUDIENCEBusiness owners, managers,supervisors, accountants, and auditors

PREREQUISITENone




Common Frauds and Internal Controlsfor Revenue, Purchasing, and Cash Receipts



Keep abreast of the fast-paced changes in accounting and auditing. This comprehensive course covers relevant pronouncements, exposure drafts, and other guidance recently issued in the accounting and auditing arenas. Let us sort through the complexities and help you identify and apply recently issued FASB and ASB standards and guidance. With the rate of change in today’s regulatory environment, you must stay current on the topics impacting the profession – don’t get left behind!

LEARNING OBJECTIVES


• Identify recently issued FASB standards and guidance.

• Recognize the effect of recently issued auditing and attestation standards.

• Identify key concepts related to exposure drafts and other projects in accounting and auditing.

TOPICS DISCUSSED• Recently issued accounting and auditing guidance, including

financial instruments

• Current FASB projects

ACRONYMCL4AUAA


CPE CREDIT HOURS4


INTENDED AUDIENCECPAs in public practice andindustry who want to remain up-to-date on accounting and auditing pronouncements

PREREQUISITEExperience in accounting and auditing


DELIVERY METHODGroup LiveWebcast


Accounting and Auditing Update



The purpose of this course is to help auditors utilize a risk-based approach along with a controls assessment within their engagements to enhance audit quality. Auditors continue to struggle with effective and efficient execution of the Risk Assessment Standards. Common deficiencies include an over-reliance on checklists and inadequate documentation of audit risk assessment, including linkage of audit risks to internal controls over financial reporting.

The AICPA Peer Review team continues to see common audit deficiencies relating to these issues. Make sure you are in full compliance with all of today’s standards!

LEARNING OBJECTIVES


• Recall key concepts in the risk assessment standards, including various requirements related to internal controls assessment.

• Recognize common implementation issues and solutions.

TOPICS DISCUSSED• Audit process and planning

• Assessment of the risk of material misstatement and the design and implementation of internal controls utilizing the 2013 revised COSO framework

• Procedures to test the effectiveness of controls

• Sampling and non-sampling tests to support the state audit objective

• Severity of controls deficiencies

• Required communications

ACRONYM CL4AUIC


CPE CREDIT HOURS 4


INTENDED AUDIENCEAuditors who face the challenges of applying the risk assessment requirements

PREREQUISITE None




Internal Control: How Does It Impact an Audit? NEW!



The New Clarified Attestation Standards: What You Need to Know

What is an attest engagement? This course will introduce practitioners to the three main types of attest engagements – examinations, reviews, and agreed upon procedures. What are the requirements of an attest engagement? Risk assessment, test of controls, and reporting are among the topics that will be covered.

With the completion of the Attest Clarity Project, there are changes to the format of the standards. The new standards will be issued as four sections that will supersede AT sections 20, 50, 101, and 201. This course will highlight the changes and review the requirements of attest engagements.

LEARNING OBJECTIVES


• Identify changes to the attest standards due to the Attest Clarity project.

• Recognize the requirements of an attest engagement.

• Recognize the differences between the types of attest engagements.

• Identify the required elements of the practitioner’s report.

TOPICS DISCUSSED• Types of attest engagements

• Requirements when performing attest engagements

• Changes resulting from the Attest Clarity project

• Engagement Letters

• Practitioner’s report

ACRONYMCL4CAS


CPE CREDIT HOURS4


INTENDED AUDIENCECPAs who require informationabout the new attest standards

PREREQUISITENone


DELIVERY METHODGroup Live Self-Study On-DemandWebcast

FIRST OFFERING DATEMay 15, 2017 (First offering date guaranteedfor all orders placed by 2/1/17)



This course covers the fundamentals you need to know to perform compilation engagements. You will learn about Statements on Standards for Accounting and Review Services (SSARSs) and the performance requirements and reporting considerations for compilation engagements. Thereafter, learn about the differences regarding the procedures and reporting requirements for special purpose or other types of compilation engagements.

LEARNING OBJECTIVES


• Identify the performance requirements applicable to compilation engagements.

• Recall the different reporting options associated with compilation engagements.

• Identify the documentation requirements applicable to compilation engagements.

TOPICS DISCUSSED• Compilation engagement fundamentals

• Performing and reporting on compilation engagements

• Special purpose and other compilation engagements, including compilation of prospective financial information and pro forma

• Latest developments

• Sample compilation reports

ACRONYMCL4CE


CPE CREDIT HOURS4


INTENDED AUDIENCECPA firm attest staff, including paraprofessionals, who are new to performing compilation engagements or CPAs requiring a refresher on compilation engagements

PREREQUISITENone


DELIVERY METHODGroup Live Self-Study On-Demand


Engagement Essentials: Compilation of Financial Statements



Preparation, Compilation, and ReviewEngagements: Update and Review

If you supervise preparation, compilation, and review engagements, this course will help you comply with the professional standards by informing you of the latest developments and issues relevant to these engagements. Learn about the U.S. business economy, peer review, FASB updates, International Financial Reporting Standards, and other areas affecting preparation, compilation, and review engagements.

LEARNING OBJECTIVES


• Recognize recent Statements on Standards for Accounting and Review Services (SSARSs), accounting, and reporting developments.

• Recognize recent SSARSs, accounting, and reporting developments.

• Identify the professional standards and risk factors relevant to the planning of preparation, compilation, and review engagements.

TOPICS DISCUSSED• Overview of preparation, compilation, and review guidance

• Accounting and reporting issues

• Current practice issues

• Common deficiencies in peer reviews

• Current and future standard setting projects

ACRONYMCL4COMP


CPE CREDIT HOURS4


INTENDED AUDIENCECPA firm seniors (and above)managing engagementsperformed in accordance with SSARS

PREREQUISITEExperience with engagementsperformed in accordance with SSARS






Is your data secure? Is your organization at risk of a data breach? What is cyber fraud and how can it affect your organization? How can you protect your company from cyber fraud? Data breaches and cyber fraud are an ever present risk for more companies. This course will help you understand and become more aware of the risks associated with data breaches and other cyber frauds. You will become more aware of the policies and procedures needed to protect your company data. We will review the requirements for internal controls over technology required by the 2013 COSO Framework on Internal Controls and review internal controls that can help prevent and detect cyber frauds, including data breaches. Become a resource for your company and your clients.

LEARNING OBJECTIVES


• Recognize legal and ethical issues associated with cyber security and data breaches.

• Recognize the requirement to select and develop general controls over technology as required by the 2013 COSO Framework.

• Identify various types of cyber frauds and their associated risks.

• Identify internal controls for preventing & detecting cyber frauds.

TOPICS DISCUSSED• Types of Cyber Frauds

• Ransomware

• Data Breaches

• Social Engineering

• Policies that help to increase security

• Internal controls to help prevent & detect cyber frauds

ACRONYM CL4DATA

FIELD OF STUDYSpecialized Knowledge and skills

CPE CREDIT HOURS 4


INTENDED AUDIENCEAuditors and CPAs working for businesses, governments and not-for-profits that want to obtain a basic understanding of the issues associated with cyber frauds and cyber security

PREREQUISITE None


DELIVERY METHOD Group Live


Data Breaches & Other Cyber Frauds: A 21st Century Risk to Your Organization NEW!



This course enables you to learn investigative techniques to uncover various fraudulent schemes and scams and to sharpen your forensic skills. The course prepares you to meet the increasing demand for accountants to develop effective forensic accounting procedures to detect and prevent misappropriation of assets, management fraud, and fraudulent financial reporting. As the focus on fraud discovery and deterrence rises, accountants must hone their skills to recognize fraudulent or deceptive practices and build their knowledge to redesign internal controls. Don’t wait to learn and practice these critical forensic competencies!

LEARNING OBJECTIVES


• Determine the differences between the role of the forensic accountant and the traditional accountant and how to utilize forensic techniques to ferret out fraudulent activity.

• Identify the foundational components of AU-C section 240.

• Recall analytical and investigative techniques used in forensic engagements.

• Determine ways to detect under/over-valued assets.

• Recall key points related to the deposition phase of the litigation process.

TOPICS DISCUSSED• Role of the forensic accountant

• Development of the engagement agreement

• Common fraud scams

• AU-C section 240

• Analytical and investigative techniques

• Approaches to detect under/over valued assets

• Preparation for the deposition phase

• Alternative methods to settle a legal dispute

ACRONYMCL4FAFR


CPE CREDIT HOURS4


INTENDED AUDIENCEAccountants in industry and public practice who are responsible for designing internal control systems or are involved in forensic accounting activities

PREREQUISITEExperience in accounting andfinancial reporting preferred




Forensic Accounting: Uncovering Schemesand Scams



Forensic Investigations: Key Tools to Success NEW!

If you are looking to gain more skills in the growing and lucrative field of forensic accounting, you’ll want to complete this course. Effective forensic accountants are a part of a new breed of practitioners who possess a broad spectrum of traits and knowledge. This course dives into the unique investigative and communications skills required of the best forensic accountants by teaching you how conduct interviews and how to provide expert witness testimony in mediations, arbitrations, and governmental hearings. You’ll also learn how to use investigative methods to obtain evidence during a forensic accounting engagement. This course demonstrates the keys to success in obtaining evidence, conducting interviews, and providing expert witness testimony during forensic accounting engagements.

LEARNING OBJECTIVES


• Determine how to obtain evidence in a forensic accounting engagement.

• Apply investigatory techniques for conducting interviews.

• Identify how to prepare to be an expert witness at a deposition and trial.

• Identify key tools used in forensic investigations.

TOPICS DISCUSSED• Evidence in the investigative process

• Tools used in forensic investigations

• Conducting interviews

• Expert witness testimony

ACRONYM CL4FAIP


CPE CREDIT HOURS 4


INTENDED AUDIENCEIndividuals looking to expand their knowledge of forensic accounting

PREREQUISITE Experience in accounting and financial reporting






U.S. GAAP: Review for Business & Industry

This course includes GAAP financial accounting and reporting topics in conjunction with an overview of select recent FASB pronouncements. Applicable to a broad cross section of CPAs, this course focuses on key issues for CPAs in business and industry. Utilizing detailed descriptions and examples of how to implement the new standards, this course instructs you on how to assess key new and recent FASB guidance having a major effect on all industries. It will allow you to gain an understanding of select pronouncements and exposure documents, and how to develop implementation strategies.

LEARNING OBJECTIVES


• Identify and apply select FASB accounting and reporting guidance.

• Identify key current FASB exposure drafts and projects.

TOPICS DISCUSSED• The financial reporting environment

• Summary of key recent FASB releases

• Key financial accounting and reporting topics impacted by guidance recently-issued or effective in the near term (such as leases, revenue recognition, and going concern)

• Review of key significant accounting and reporting topics and associated practice issues

ACRONYMCL4FASBI


CPE CREDIT HOURS4


INTENDED AUDIENCEAccountants, controllers, internal auditors, and other management-level accounting personnel within industry

PREREQUISITEExperience in financial reporting






Top off your knowledge of the statement of cash flows. Review statement of cash flows preparation and presentation options and improve cash flow analysis. Explore the requirements of the statement of cash flows guidance and related standards, and learn how to make appropriate classifications of transactions and events.

This course introduces you to, and helps boil down, the intricacies of the overall cash flow statement and its three major sections and includes a look forward at the changes expected to the Statement of Cash Flows as a result of FASB initiatives.

LEARNING OBJECTIVES


• Identify the requirements of the statement of cash flows guidance and related standards.

• Select appropriate classifications of transactions.

• Recall key points relating to technical considerations for cash equivalents, net presentation, and noncash transactions.

• Recall proposed changes from the FASB and IASB.

TOPICS DISCUSSED• Presentation requirements and issues

• Operating section options and reporting issues

• Cash equivalents — issues and examples

• Ongoing developments and proposed changes

• Statement of cash flow worksheets

ACRONYMCL4FCFS


CPE CREDIT HOURS4


INTENDED AUDIENCEPractitioners and financialprofessionals involved in preparing financial statements

PREREQUISITENone




Statement of Cash Flows: Preparation,Presentation, and Use



Fraud: Recent Findings, Red Flags and Corruption Schemes

How are fraud schemes perpetrated? Who does it? How much is stolen? What controls can be installed to prevent and detect these schemes? These and other questions are answered by a review of landmark fraud studies – including those conducted by the Committee of Sponsoring Organizations (COSO), the Association of Certified Fraud Examiners (ACFE), large CPA firms, and others. A list of the Top Ten Fraud Schemes, based upon these studies, is provided. Fraud red flags for non-traditional schemes are addressed. The categories of non-traditional fraud schemes include corruption, Ponzi, and Asset Flip schemes. These non-traditional fraud schemes are not usually addressed in traditional fraud courses. However, numerous entities have incurred significant financial losses as a result of these schemes and issues concerning these schemes need to be addressed to prevent financial losses. These schemes methodologies, related red flags and internal controls to prevent and detect these schemes are addressed in detail. Real-world cases are provided to reinforce concepts.

LEARNING OBJECTIVES


• Identify the findings and implications of major fraud studies.

• Identify red flags associated with various types of fraud schemes.

• Apply preventive and detective controls concerning non-traditional fraud schemes.

• Recognize the characteristics, similarities and differences between Ponzi, Asset Flip, and corruption schemes.

• Distinguish a particular fraud scheme to specific landmark cases.

TOPICS DISCUSSED• In-depth review of classic and recent non-traditional fraud cases:

ZeekRewards, Yelp, and others

• Results of recent notable fraud studies

• Conflicts of Interest and other policies

• Distinctions between Ponzi and Pyramid schemes

• Conflicts of interest (purchasing and sales schemes), Bribery (kickbacks and bid rigging), Ponzi, and other schemes

• SEC Response to Madoff Ponzi Scheme

ACRONYMCL4FRAU


CPE CREDIT HOURS4


INTENDED AUDIENCEBusiness owners, managers,supervisors, employees,accountants and auditors

PREREQUISITEExperience in accounting and reporting






Due to the limited number of qualified professionals, many small to medium sized entities struggle with maintaining an adequate internal control structure. In addition, many auditors struggle with assisting their clients during the audit process while maintaining their independence and professional skepticism. This course includes an overview of the auditor’s responsibilities related to financial statement fraud, and also includes information relevant to management’s responsibility for fraud and internal controls.

LEARNING OBJECTIVES


• Identify key points related to the auditor’s responsibilities related to fraud during a financial statement audit.

• Recognize ways to address common fraud committed within an organization.

TOPICS DISCUSSED• Internal controls in small- to medium-sized entities.

• Professional standards and requirements

ACRONYM CL4FSME


CPE CREDIT HOURS 4


INTENDED AUDIENCEPractitioners and financial professionals responsible for preventing, detecting, and dealing with financial statement fraud.

PREREQUISITE None


DELIVERY METHOD Group LiveSelf-Study On-Demand


Fraud in Small-to Medium-Sized Entities NEW!



Ethics and Professional Conduct: Updates and Practical Applications NEW!

This CPE course provides a timely update and refresher on the AICPA Code of Professional Conduct, including the conceptual framework and independence provisions for nonattest services, personal independence, and other critical matters. It reviews the basic tenets of ethical and professional conduct, including the principles upon which the Code rests, explains why the code is necessary and how it is organized. AICPA members must follow the AICPA code, and many courts and regulatory bodies view the AICPA code as the de facto standards for the accounting profession, therefore it is imperative to stay current on the rules and apply them properly.

Through interactive case studies, exercises and illustrative graphics, you will learn the most up-to-date rules.

LEARNING OBJECTIVES


• Apply the revised AICPA Code of Professional Conduct.

• Recognize the importance and organization of AICPA Code of Professional Conduct.

• Apply independence and conflict of interest rules to particular fact patterns.

TOPICS DISCUSSED• Conceptual Framework

• AICPA Code of Professional Conduct

• Independence

ACRONYM CL4GRE

FIELD OF STUDYRegulatory Ethics

CPE CREDIT HOURS 4


INTENDED AUDIENCEIndividuals that want a refresher course on the AICPA Code of Professional Conduct and licensed CPAs looking to fulfill their ethics requirement.

PREREQUISITE None






Many managers, supervisors, and accountants in business, government, or nonprofits are not able to identify their departmental policies and procedures that function as the primary controls against errors and fraud. Alternately, auditors performing field work may be confused about how to interpret and evaluate management’s documentation of accounting processes and controls. Neither party may truly understand how their duties differ. This course provides an overview of COSO guidance on components and principles of internal control

LEARNING OBJECTIVES


• Recall the types of internal control objectives.

• Recall key points related to each of the five components of internal control and the related principles and points of focus, including examples.

TOPICS DISCUSSED• Definitions of internal control

• Control objectives

• Control environment

• Risk assessment and fraud

• Control activities

• Information and communication

• Monitoring activities

ACRONYMCL4ICDAD


CPE CREDIT HOURS4


INTENDED AUDIENCEManagers, supervisors,accountants, and others with duties critical to the system of internal control in business, government or nonprofits, members of SOX 404 internal control assessment teams, and auditors

PREREQUISITENone




Updated COSO Framework: What You Need to Know



This course provides practical guidance for those involved with internal control responsibilities (auditing, monitoring, implementing, etc.) in adapting the updated COSO Internal Control Framework to small- and medium-sized entities’ transaction processing systems. Transaction processing IT and manual controls are appropriate for every entity, regardless of size. However, there is no standard set of transaction processing controls that can be applied to all entities. Oftentimes the transaction processing manual and IT internal controls “best practices” that have evolved over time are based upon large entity environments and these “best practices” are not necessarily relevant to small and medium-sized entities. Even those with transaction processing control responsibilities who are involved with large entities should benefit from this course as large entities are often a conglomeration of divisions, stores, departments, etc. Many controls that are appropriate for small and medium-sized entities are also appropriate in these decentralized environments.

LEARNING OBJECTIVES


• Recall a variety of internal controls that can be implemented in a cost-effective manner for small- and medium-sized entities’ transaction processing systems in accordance with the updated COSO integrated framework.

• Recall why a “one-size fits all best practices” set of transaction processing controls might not be appropriate for small- and medium-sized entities.

• Recognize different mitigating controls that can be implemented when primary controls are not available in small- and medium-sized entities’ transaction processing systems.

TOPICS DISCUSSED• The Control Activities component of the updated COSO Internal

Control Framework

• Examples of major transaction processing systems

• Cost-effective manual and IT transaction processing controls that can be implemented in very small entities

• Controls that can be implemented in a variety of IT environments commonly found in small and medium-sized entities

ACRONYMCL4ICSM


CPE CREDIT HOURS4


INTENDED AUDIENCEAccountants, auditors, managers, and others who are responsible for implementing, monitoring,evaluating, auditing, and designing cost-effective transaction processing system internal controls for small and medium- sized entities

PREREQUISITENone




Internal Controls for Small- and Medium-Sized Entities



Interpreting the New Revenue RecognitionStandard: What All CPAs Need to Know

The new accounting standard for revenue recognition has finally been released! With the issuance of FASB ASU No. 2014-09, Revenue from Contracts with Customers, FASB has completed a convergence project with the IASB to improve financial reporting by creating common revenue recognition guidance for U.S. GAAP and IFRS.

For years, revenue recognition has been the cause of audit failures and the focus of corporate abuse and fraud allegations. This course will provide you with an in-depth understanding of the framework for revenue recognition built around the core principle that is applied in a five step process. In addition, understanding the changes and new requirements is critical for successful implementation of this new standard. Supported by practical examples, this course will assist you in avoiding revenue recognition traps and provide you with latest FASB guidance.

LEARNING OBJECTIVES


• Recognize new revenue recognition principles.

• Identify appropriate revenue recognition decisions.

• Identify steps to take today to be prepared for future implementation.

TOPICS DISCUSSED• Background, purpose, and main provisions of new standard

• Transition guidance

• 5-step process for recognizing revenue

• Disclosure requirements

• Implementation guidance – contracts, tax matters, internal controls, IT

ACRONYMCL4INRR


CPE CREDIT HOURS4


INTENDED AUDIENCEAccountants in public practice and industry who need an update on the latest revenue recognitionguidance

PREREQUISITEExperience in the application of accounting standards






The Bottom Line on the New Lease Accounting Requirements NEW!

How do the leasing requirements in the new standard differ from current GAAP? This course addresses that question by focusing on the basic core principles of the new standard. Discussion includes basic identification, recognition, measurement, presentation and disclosure requirements. Case study exercises are included to illustrate application of the new standard.

This course discusses the lessee accounting model, including lease classification, amortization of the right-of-use asset, and interest on the lease liability. This course also discusses the lessor accounting model, including profit recognition and collectability.

LEARNING OBJECTIVES


• Differentiate between requirements under the current and new leases standards.

• Compare current lease recognition and measurement requirements to those of the new leases standard.

• Identify presentation and disclosure requirements of the new leases standard.

TOPICS DISCUSSED• Lease classification

• Amortization of the lease asset

• Derecognition of the underlying asset

• Recognition of lease receivables

ACRONYM CL4LEAS

FIELD OF STUDY Accounting

CPE CREDIT HOURS 4


INTENDED AUDIENCEAccountants in practice and industry

PREREQUISITE Experience in application of accounting standards






Purchasing and cash disbursements are common targets for fraud in any entity’s environment. Today, many practitioners, auditors and management in industry are aware of the criticality of adequate internal controls, but may be uncertain whether existing controls in their organizations are adequate. It is important to understand common frauds and internal controls over the purchasing and cash disbursement cycle. This course also emphasizes smaller businesses and not-for-profit entities in addition where cost/benefit analysis is extremely important and fraud is more likely to occur. Learn how to analyze existing controls and consider or implement new controls to more effectively and efficiently address the needs of your organization.

LEARNING OBJECTIVES


• Identify common frauds in the purchasing and cash disbursement processes.

• Recognize internal controls to mitigate various risks.

• Recall an analysis process to improve efficient and effective risk management in your organization.

TOPICS DISCUSSED• The acquisitions cycle: ordering, receiving, and warehousing

• Cash disbursements cycle

• Payroll and expense reimbursement frauds

• External auditing and forensic investigations: conceptual and procedural differences

• Controls and design

ACRONYMCL4PCD


CPE CREDIT HOURS4


INTENDED AUDIENCEAuditors, practitioners, and all levels of CPA professionals

PREREQUISITENone




Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls



Applying the Risk Assessment Standards to Enhance Audit Quality

The purpose of this course is to teach auditors how to utilize a risk based approach within their engagements to enhance audit quality. Auditors continue to struggle with effective and efficient execution of the Risk Assessment Standards. Common deficiencies include an over-reliance on checklists and inadequate documentation of audit risk assessment, including linkage of audit procedures to the risks they are designed to address. The AICPA Peer Review team continues to see common audit deficiencies relating to risk assessment.

LEARNING OBJECTIVES


• Recall key concepts in the risk assessment standards, including various requirements.

• Recognize how to implement the standards in practice.

TOPICS DISCUSSED• Audit process and planning

• Setting materiality

• Assessing the design and implementation of internal controls

• Designing procedures to test the effectiveness of controls

• Designing procedures to perform substantive procedures

• Performing and evaluating interim and year end tests of control and substantive procedures

• Final audit procedures and wrap up

ACRONYMCL4RAAQ


CPE CREDIT HOURS4


INTENDED AUDIENCEAll auditors involved in applying risk assessment requirements

PREREQUISITENone






Fraud and Cash Receipts: Common Fraudsand Internal Controls

Revenue and cash receipts are two critical areas that require strong controls to prevent intentional fraud or unintentional misstatements. While there is well-publicized fraud in these areas in larger companies, it also occurs, and can even be more likely to occur, in smaller businesses and not-for-profit entities. A sound system of internal control is needed to help prevent fraudulent activities and reporting related to the revenue and cash receipts cycle. It is crucial that an internal control system is tailored to the unique needs of each organization with a dedicated focus on areas posing the greatest risk; this course is designed to help you to do this.

LEARNING OBJECTIVES


• Identify common frauds in the revenue and cash receipts processes.

• Identify internal controls that mitigate various risks.

• Recall an analysis process to improve efficient and effective risk management in your organization.

TOPICS DISCUSSED• Traditional revenue system

• Retail revenue cycle

• Manufacturing revenue cycle

• Service revenue cycle

• Accounts receivable and billing

• Cash receipts

• Revenue frauds and fraudulent financial reporting

ACRONYMCL4RCR


CPE CREDIT HOURS4


INTENDED AUDIENCEAuditors, practitioners, and all levels of CPA professionals

PREREQUISITENone






Don’t be caught off guard by an ethics investigation. Adopt a proactive, risk-avoidance stance by sidestepping common pitfalls and taking alternative courses of action. To learn how, examine case studies based on real-life litigation and administrative proceedings involving CPAs in public practice and industry. Explore ethical issues in the context of actual proceedings that were resolved both in favor of and against accounting and auditing professionals. Achieve a new sense of appreciation for the difficulties faced by financial professionals and a heightened sensitivity to the types of ethical dilemmas you could face in the future.

LEARNING OBJECTIVES


• Identify common accounting, auditing, and regulatory issues related to revenue recognition.

• Identify independence issues specifically when working with clients in an advisory capacity.

• Recognize how management integrity issues play directly into audit scope and procedures used by forensic investigators.

• Identify procedures for investigating and reporting financial irregularities when faced with corporate crisis, such as insider trading.

• Identify the ethical obligations of CPA tax professionals under the Standards for Tax Services.

TOPICS DISCUSSED• Analysis of ethical requirements from standard setters

• Fact patterns from situations faced by CPAs in public practice

• Special ethical issues in select areas: revenue recognition, permitted services, client confidentiality, and independence

ACRONYMCL4RWBE

FIELD OF STUDYBehavioral Ethics

CPE CREDIT HOURS4


INTENDED AUDIENCECPAs in industry and practicewho manage financial accounting and reporting and CPAs in public practice who audit both private and publicly held companies

PREREQUISITEExperience in business and financial reporting




Real-World Business Ethics



The Most Common Financial Statement and Asset Fraud Schemes: How to Detect and Prevent ThemMany costly fraudulent schemes have occurred repeatedly throughout the past several decades. Why do these material fraud schemes continue to succeed? Is this due to failures of properly designed internal controls? Could the internal controls be adequate but not complied with? This course provides descriptions of how the most common types of financial statement and misappropriation of asset fraud schemes are detected. Cost-effective internal controls that can be implemented to prevent these schemes are provided. Classic and contemporary real-world fraud cases are reviewed in detail to reinforce how these schemes are perpetrated, both due to internal control failures and other factors. Red flags that might possibly be indicative of these fraud schemes are addressed.

LEARNING OBJECTIVES


• Identify the schemes used to misstate revenue, inventory, asset overstatements, estimates, and other accounts.

• Distinguish suspicious journal entries.

• Determine the red flags associated with fraud schemes concerning revenue, inventory, asset overstatements, estimates, and other accounts.

• Apply analytical procedures to detect various types of fraud.

• Compare particular fraud schemes to landmark cases.

TOPICS DISCUSSED• Major financial statement frauds including, among others, sales and

other types of revenue, estimates, journal entries, and other accounts

• Major misappropriation of asset fraud schemes including skimming, larceny, and additional schemes that occur in inventory, payables, and other accounts

• Review of landmark cases where the fraud scheme(s) occurred: WorldCom, Phar-Mor, McKesson and Robbins, Waste Management, MiniScribe, Stew Leonard, and others

ACRONYMCL4TTFS


CPE CREDIT HOURS4









A go-to reference for training staff and managing your preparation, compilation, and review engagements, this course will enable you to be in compliance with all of the professional standards surrounding engagements performed in accordance with Statements on Standards for Accounting and Review Services (SSARSs). A practice-oriented review of the latest developments, cases, and lively discussion among the experienced participants make this class informative and practical.

LEARNING OBJECTIVES


• Identify the professional standards and risk factors relevant to the planning of preparation, compilation, and review engagements.

• Identify responses to preparation, compilation, and review engagement practice issues that comply with all applicable professional standards.

TOPICS DISCUSSED

• Overview of preparation, compilation, and review guidance

• Accounting and reporting issues

• Current practice issues

• Common deficiencies in peer reviews

• Current and future standard setting projects

• Special Purpose Framework financial statement issues

• Case studies


ACRONYMCORU


CPE CREDIT HOURS8


INTENDED AUDIENCECPA firm seniors (and above)managing engagementsperformed in accordance with SSARSs

PREREQUISITEExperience with engagementsperformed in accordance with SSARSs




Annual Update and Practice Issues for Preparation, Compilation, and Review Engagements



COSO Internal Control Certificate Program NEW!

Designing and implementing an effective system of internal control can be challenging. Adapting to rapidly changing business models, new technologies or globalization requires the system to be agile. Also, an internal control system requires the use of judgment to monitor and assess its effectiveness, and the system needs to provide insight on the application of controls.

Through a blend of self-paced learning and live, interactive training, the new COSO Internal Control Certificate offers you a unique opportunity to develop your expertise in designing, implementing and monitoring a system of internal control. This certificate includes an exam to verify that you have gained the knowledge and skills critical to this program, plus, you’ll earn up to 25.5 hours of CPE.

LEARNING OBJECTIVES


• Identify and use key terms and definitions of the COSO Framework

• Recognize and apply the relationship between objectives, components and the entity’s structure in achieving an effective system of internal control

• Recognize roles and responsibilities within an organization related to internal control

• Apply the concepts of the COSO Framework (including principles and points of focus) to a variety of organizational examples in achieving operations, reporting and compliance objectives

TOPICS DISCUSSED• Recall key points related to the principles-based approach

• Recognize ways to identify, analyze and respond to risks in your business

• Develop confidence in your system of internal control

• Learn from experts and share your experiences with your peers

ACRONYMCOSO-ICC


CPE CREDIT HOURSPre-work/Self-Study: 4.5 Live Session: 21


INTENDED AUDIENCEIndividuals with experience working with a system/ systems of internal control

PREREQUISITEParticipants should have at least 2–6 years’ experience working with a system of internal control

ADVANCED PREPARATIONTwo pre-work on-demand modules

Read the 2013 COSO Internal Control — Integrated Framework to obtain a basic understanding of its concepts beyond what has been covered in the pre-work, including the detailed discussion of the points of focus related to the principles of internal control.

DELIVERY METHODBlended learning (on-demand pre-work, live workshop, on-demand exam)

On-demand version available in late 2016 (CPE hours will differ for the on-demand program and are subject to final pilot testing results)

FIRST OFFERING DATEAvailable now



Documenting Your EBP Audit: What You Need to Know NEW!

When auditing employee benefit plan, you not only need to know auditing guidance but due to the uniqueness of these audits, you need to understand compliance requirements as well. Pairing these two together and keeping track of all documentation needed can be challenging. This course will help you identify those unique audit areas and provide various working paper examples that will assist you in understanding these specialized audit procedures and the documentation necessary to perform an audit in accordance with the applicable standards. You will work through the testing of audit areas such as participant data, contributions and contributions receivable, benefit payments, parties in interest and prohibited transactions, subsequent events, commitment and contingencies, and administrative expenses and gain knowledge of key audit deficiencies. In addition, throughout this course you will participate in group exercises which include specific working papers in order to understand what is required for documenting your audit procedures. You will gain an understanding of the audit reporting requirements, financial statements, including note disclosures, as well as the communications to those charged with governance.

LEARNING OBJECTIVES


• Identify audit areas unique to employee benefit plans.

• Recall procedures for the specialized audit areas.

• Recognize the documentation necessary to perform a quality audit.

• Distinguish between the documentation requirements on an employee benefit plan audit compared to a financial statement audit.

TOPICS DISCUSSED• DOL, peer review and AICPA roles in employee benefit plans

• Planning for the audit

• Audit areas unique to employee benefit plans

• Audit procedures and documentation unique to employee benefit plans

• Common employee benefit plan audit deficiencies

• Audit reporting of an employee benefit plan

• Financial statement and note disclosures

• Governance communication required in an employee benefit plan audit

ACRONYM EBPD


CPE CREDIT HOURS 8


INTENDED AUDIENCEAuditors providing employee benefit audit and accounting services

PREREQUISITE None



FIRST OFFERING DATEMay 15, 2017(First offering date guaranteed for all orders placed by 2/1/17)



Master the fundamentals of auditing employee benefit plans in accordance with AICPA standards and ERISA rules and regulations and avoid the problems that are often encountered. Explore the accounting and auditing requirements unique to employee benefit plans. This course is designed to give you an understanding of requirements and audit procedures related to defined contribution, defined benefit, and health and welfare plans to help you more effectively plan and carry out your audit.

This course is recommended learning to support the Intermediate Employee Benefit Plans Audit Certificate.

LEARNING OBJECTIVES


• Determine how to audit employee benefit plans in accordance with AICPA standards and ERISA rules and regulations.

• Identify specialized audit tests.

• Compare the scope of an audit.

• Compare the structure of the more popular employee benefit plans.

• Identify accounting requirements unique to employee benefit plans.

TOPICS DISCUSSED• Common plan types

• GAAP vs. ERISA reporting requirements

• Recent developments

• Filing and audit requirements

• Planning the audit and assessment of risks

• Prohibited transactions

• Overview of tax compliance

• Internal control and understanding unique to employee benefit plans

• Understanding and auditing 401(k), defined contribution, defined benefit, health and welfare, and employee stock ownership plans (ESOPs)

ACRONYMEBPE


CPE CREDIT HOURS8


INTENDED AUDIENCEAuditors providing employeebenefit audit and accountingservices, benefit plan administrators and employees of companies with responsibility for accounting and reporting for plan benefits

PREREQUISITEExperience with the employeebenefit plan audit process and aworking knowledge of ERISA




Auditing Employee Benefit Plans



Forensic Accounting: Fraudulent Reportingand Concealed Assets

Forensic accountants know all too well the increasing pressure to accurately detect fraudulent financial reporting and to preemptively redesign internal controls to prevent misappropriation of assets. The endless spotlight of major business failures and scandals only perpetuate the forensic accountant’s responsibilities and due diligence. Recognizing fraudulent or deceptive practices is not always easy, but this course will sharpen your forensic skills with techniques to uncover fraudulent activities and help you to see them in their many guises.

LEARNING OBJECTIVES


• Determine the differences between the role of the forensic accountant and traditional accountant.

• Identify the foundational components of AU-C section 240.

• Determine how to use forensic techniques to ferret out fraudulent activity.

• Recall analytical and investigative techniques used in forensic engagements.

• Recognize the importance of chain of custody in handling critical documents reviewed in the process.

• Recall key points related to an effective written forensics report.

• Apply best practices to improve your success and credibility on the witness stand.

TOPICS DISCUSSED• Role of the forensic accountant

• Development of the engagement agreement

• Common fraud scams

• Sources for corroborating data

• Testifying as an expert

• Analytical and investigative techniques

• Approaches to detect under/over valued assets

• Development of a written report

ACRONYMFAFR


CPE CREDIT HOURS8


INTENDED AUDIENCEAccountants in industry and public practice who are responsible for designing internal control systems or are involved in forensicaccounting activities

PREREQUISITEExperience in accounting and financial reporting






If you are looking to gain more skills in the growing and lucrative field of forensic accounting, you’ll want to start with this course. Effective forensic accountants are part of a new breed of practitioners who possess a broad spectrum of traits and knowledge. This course dives into the unique investigative and communications skills and analytical practices required of the best forensic accountants by teaching you how to provide expert witness testimony in mediations, arbitrations, and governmental hearings. You’ll also learn how to use proven research, investigative methods, and proper documentation of evidence to successfully complete a forensic accounting engagement. This course demonstrates the keys to success in the exciting field of forensic accounting.

LEARNING OBJECTIVES


• Identify the different types of engagements conducted by forensic accountants.

• Determine how to search for and document evidence.

• Apply investigatory techniques for conducting interviews.

• Analyze solutions for uncovering hidden assets using a hands-on team case study.

• Evaluate how to document your findings in forensic accounting reports.

• Identify how to prepare to be an expert witness at a deposition and trial.

• Determine what to expect and how to avoid opposing counsels’ attempts to exclude your testimony.

TOPICS DISCUSSED• Evidence in the investigative process

• Tools used in forensic investigations

• Conducting interviews

• Searching for hidden assets

• Forensic accounting reports

• Expert witness testimony

ACRONYMFAIP


CPE CREDIT HOURS8


INTENDED AUDIENCEIndividuals looking to expand theirknowledge of forensic accounting

PREREQUISITEExperience in accounting and financial reporting




Forensic Accounting Investigative Practices



U.S. GAAP: Review for Business & Industry

This course includes GAAP financial accounting and reporting topics in conjunction with an overview of recent FASB pronouncements. Applicable to a broad cross section of CPAs, this course is a must for CPAs in business and industry. Utilizing detailed descriptions and examples of how to implement the new standards, this course instructs you on how to assess new and recent FASB guidance having a major effect on all industries. It will allow you to gain an understanding of the latest pronouncements and exposure documents, and how to develop implementation strategies.

LEARNING OBJECTIVES



• Identify the latest FASB final guidance.

• Identify current FASB exposure drafts and projects.


• Summary of recent FASB releases

• Financial accounting and reporting topics impacted by guidance recently-issued or effective in the near term (such as leases, revenue recognition, and going concern)

• Review of significant accounting and reporting topics and associated practice issues

ACRONYMFASBI


CPE CREDIT HOURS8


INTENDED AUDIENCEAccountants, controllers, internal auditors, and other management level accounting personnel and educators







This course covers the fundamentals you need to know to perform preparation, compilation, and review engagements. You will learn what distinguishes a preparation, compilation, and review engagement from a traditional audit. Then, after an overview of current Statements on Standards for Accounting and Review Services, you will walk through the steps of these engagements and work through practice questions and case studies to increase concept comprehension and retention.

LEARNING OBJECTIVES


• Identify the performance requirements associated with these engagements.

• Recall the standard compilation and review reports, as well as common modifications to the accountant’s report.

• Recognize the documentation requirements associated with these engagements.

TOPICS DISCUSSED• Preparation, compilation, and review engagement fundamentals

• Performance requirements for preparation, compilation, and review engagements, including compilation of prospective financial information and pro forma financial information

• Special purpose and other accounting frameworks

• Illustrative compilation and review reports

• Inquiry and analytical procedures


ACRONYMFCRE


CPE CREDIT HOURS8


INTENDED AUDIENCECPA firm attest staff,including paraprofessionals,who are new to performingpreparation, compilation,or review engagements orCPAs requiring a refresher on preparation, compilation or review engagements

PREREQUISITENone




Engagement Essentials: Preparation, Compilation, and Review of Financial Statements



How does the guidance in the new financial instruments standards differ from current GAAP? This course addresses that question by examining the core principles of the new standards. The FASB’s financial instruments projects reconsider classification and measurement of financial instruments, as well as issues related to impairment of financial instruments. This course will teach accountants in public practice and industry the background, purpose, and main provisions of the new financial instruments standards. Specifically, the course will address transition guidance, disclosure requirements, and implementation guidance.

LEARNING OBJECTIVES


• Identify changes to FASB ASC 825, Financial Instruments, as a result of the new financial instrument standards on classification and measurement and impairment.

• Recall key points related to the simplification of accounting requirements.

• Recall significant points related to the single credit loss model for financial assets for the recognition of losses.

• Identify related disclosure requirements.

TOPICS DISCUSSED• Transition and implementation guidance

• Classification of financial Instruments

• Measurement of financial instruments

• Impairment of financial assets

ACRONYMFIIN


CPE CREDIT HOURS8


INTENDED AUDIENCEAccountants in public practice and industry who need an update on the latest financial instruments guidance





Financial Instruments: Mastering the New FASB Requirements NEW!



Common U.S. GAAP Issues Facing CPAs

Are you looking for a review and update of common GAAP issues important to all CPAs? This broad-ranging course covers FASB accounting and reporting developments that apply to all companies. Emphasizing financial statement disclosures in addition to accounting methods, this course presents implementation guidelines and disclosure illustrations from actual financial statements. This review reporting standards for the balance sheet, income statement, and statement of cash flows will help you to gain an understanding of the FASB standards that have the greatest impact on accounting and financial reporting.

LEARNING OBJECTIVES



• Recall concepts related to current FASB exposure drafts and projects.

• Recall key points related to disclosures.


• Summary of recent FASB releases

• Accounting and reporting topics common to most companies, such as the following:

� Inventory

� Property, plant and equipment, including capitalized interest and nonmonetary transactions

� Financial statement presentation and notes disclosures

� Contingencies and other uncertainties

� Accounting for debt

� Accounting for income taxes

� Intangible assets, goodwill, and asset impairment and disposal issues

� Statement of cash flows

ACRONYMFRU


CPE CREDIT HOURS8


INTENDED AUDIENCEAccountants in practice and industry who need an intermediate level review and update on recentfinancial pronouncements







This course uses hands-on case studies based on real-world frauds to help participants carry out their financial statement fraud responsibilities. Auditors and corporate accounting and finance professionals in small- to medium-sized entities will find this course relevant. The course includes an overview of the auditor’s responsibilities related to financial statement fraud. In addition, the course includes information relevant to management’s responsibility for fraud and internal controls. Cases address revenue recognition, various financial statement manipulations, purchasing fraud, and other common areas of interest.

LEARNING OBJECTIVES


• Recognize how real-world frauds may affect entities.

• Identify key points related to the auditor’s responsibilities related to fraud during a financial statement audit.

• Recognize and recall ways to address common fraud committed within an organization.

TOPICS DISCUSSED• Hands-on case studies covering common fraud activities

• Internal controls in small- to medium-sized entities

• Professional standards and requirements

ACRONYMFSME


CPE CREDIT HOURS8


INTENDED AUDIENCEPractitioners and financialprofessionals responsible for preventing, detecting, and dealing with financial statement fraud

PREREQUISITENone




Fraud in Small- to Medium- Sized Entities



Many managers, supervisors, and accountants in business, government or nonprofits are not able to identify their departmental policies and procedures that function as the primary controls against errors and fraud. Alternately, auditors performing field work may be confused about how to interpret and evaluate management’s documentation of accounting processes and controls. Neither party may truly understand how their duties differ. After an overview of the COSO guidance on the components and principles of internal control, this course introduces participants to basic tools used to document processes and controls. Participants also discuss the identification of the risks of errors and fraud and consideration the presence (or absence) of related controls.

LEARNING OBJECTIVES


• Recall factors that an auditor should consider when obtaining an understanding of the entity and its environment, including internal control.

• Identify keys to success in designing a control environment with strong internal controls.

• Recall internal control objectives, components, and principles.

• Identify tools that can assist in the documentation of internal control.

• Identify ways to obtain efficiencies and effectiveness in internal control in various types of smaller entities.

TOPICS DISCUSSED• Components and principles of internal control

• Concepts associated with the COSO framework

• Management responsibilities vs. auditor responsibilities

• Common significant accounting processes

• Tools and techniques used for internal control documentation

ACRONYMICDAD


CPE CREDIT HOURS8


INTENDED AUDIENCEPractitioners responsible for or involved in financial statement audits

PREREQUISITENone


DELIVERY METHODGroup LiveWebcast Self-Study On-Demand


Internal Control and COSO Essentials forFinancial Managers, Accountants and Auditors



Under generally accepted auditing standards (GAAS), all auditors are required to follow a risk-based approach to auditing. The consideration of internal control is key to risk assessment and to the determination of the overall audit approach. Understand the requirements in a financial statement audit for understanding internal control and assessing the design and implementation thereof. The focus of this course is to help you get it right! Throughout the course we’ll enhance your understanding with exercises designed to illustrate how the concepts apply to practical audit situations.

LEARNING OBJECTIVES


• Recall the professional requirements relating to internal control considerations in a financial statement audit, including their relationship to risk assessment.

• Recognize how to implement the requirements in practice.

TOPICS DISCUSSED• The requirement to assess internal control

• COSO’s integrated framework

• Internal control as a part of risk assessment

• Testing internal controls and controls reliance

• The use of a service organization in the context of an entity’s system of control

• IT general control and application controls

• Documenting the control assessment

• Assessing and communicating deficiencies

• Efficient and effective practices

ACRONYMICRA


CPE CREDIT HOURS8


INTENDED AUDIENCE Practitioners responsible for or involved in financial statement audits

PREREQUISITENone




Internal Controls and Risk Assessment: Key Factors in a Successful Audit



Internal Control Best Practices for Small- and Medium-Sized Entities

This course provides practical guidance for those involved with internal control responsibilities (auditing, monitoring, implementing, etc.) in adapting the updated COSO Internal Control Framework to small- and medium-sized entities. Internal control concepts are applicable to every entity, regardless of size. However, there is no “one size fits all” set of rules that can be applied to all entities. Often times the internal control “best practices” that have evolved over time are based upon large entity environments and these “best practices” are not necessarily relevant to small- and medium-sized entities. This course will show you some best practices for designing, implementing, monitoring, evaluating, and auditing cost-effective internal controls for small- and medium-sized entities.

LEARNING OBJECTIVES


• Identify a variety of specific internal controls that can be implemented in a cost-effective manner for each component of the updated COSO Integrated Framework in both small and medium-sized entities and larger entities with decentralized operations.

• Recall why a “one-size fits all best practices” approach might not be appropriate for many entities.

• Recognize the risks associated with the failure to implement internal controls and recall inexpensive compensating controls that could decrease these risks.

• Identify different IT and manual controls that should be present in a variety of small and medium-sized entities.

• Recall mitigating controls when primary controls are not available.

TOPICS DISCUSSED• The components of the updated COSO Internal Control Framework

and related principles

• Adapting the updated COSO internal control framework principles for small and medium-sized entities

• Cost-effective controls that can be implemented in very small entities

• Cost-effective transaction processing systems controls

• IT and manual controls that can be implemented in a variety of processing environments

ACRONYMICSM


CPE CREDIT HOURS8


INTENDED AUDIENCEAccountants, auditors, managers,and others who are responsiblefor implementing, monitoring,evaluating, auditing and designing cost-effective internal controls for small and medium-sized entities

PREREQUISITENone






Protect yourself and your clients from identity theft, which includes the theft of personal and professional identities. No one is immune from this rising tide of criminal misconduct and as your clients seek your advice, you will be required to perform due diligence in protecting their IDs. Some will even be tasked with investigating the crime. This course addresses the needs of each.

As the instances of identity theft and data breaches continue, people are clamoring for ways to detect identity theft, protect themselves from becoming a victim, and investigating instances of theft when they strike. Don’t allow you or your client to become the next victim!

LEARNING OBJECTIVES


• Identify the various means used to commit identity theft and how thieves obtain the information necessary to commit these crimes.

• Recognize how to protect personal and professional identities from identity theft.

• Identify how to investigate a case of identity theft, and the steps involved in such investigation.

• Recall keys to success when teaching clients how to implement policies and procedures to protect their identities.

TOPICS DISCUSSED• Identity theft statistics

• Types of identity theft

• Obtaining the victim’s information

• Tools used in identity theft investigations

• Finding identifying information on the Internet

• Investigating identity theft

• Detecting and preventing identity theft

ACRONYMIDENT


CPE CREDIT HOURS8


INTENDED AUDIENCECPAs, forensic accountants,fraud examiners, individualsin the banking and financialservices industry, attorneys, law enforcement, and other interested individuals

PREREQUISITEBasic knowledge of fraud andrelated investigations



SPECIAL NOTE: A laptop computer, tablet, iPad, smartphone, or other means of connecting to the Internet is required during this course


Identity Theft: Preventing, Detecting, and Investigating



Revenue Recognition: Mastering the New FASB Requirements

The effective date of the new accounting standard for revenue recognition is fast approaching! With the issuance of FASB ASU No. 2014-09, Revenue from Contracts with Customers, FASB has completed a convergence project with the IASB to improve financial reporting by creating common revenue recognition guidance for U.S. GAAP and IFRS.

For years, revenue recognition has been the cause of audit failures and the focus of corporate abuse and fraud allegations. This course will provide you with an in-depth understanding of the framework for revenue recognition built around the core principle that is applied in a five step process. In addition, understanding the changes and new requirements is critical for successful implementation of this new standard. Supported by practical examples, this course will assist you in avoiding revenue recognition traps and provide you with latest FASB guidance. In addition, you will understand how the new guidance impacts certain industries as a result of new criteria for recognizing revenue and changes in disclosure requirements.

LEARNING OBJECTIVES


• Recognize new revenue recognition principles.

• Identify appropriate revenue recognition decisions.

• Identify steps to take today to be prepared for future implementation.

TOPICS DISCUSSED• Background, purpose, and main provisions of new standard

• Transition guidance

• 5-step process for recognizing revenue

• Disclosure requirements

• Implementation guidance – contracts, tax matters, internal controls, IT

ACRONYMINRR


CPE CREDIT HOURS8


INTENDED AUDIENCEAccountants in public practiceand industry who need an update on the latest revenue recognition guidance







As technology continues to play a transformative role in the world of accounting, it’s essential that CPAs, controllers, auditors, and their staff embrace the changes and understand the new challenges they face in conducting successful audits and other assurance services. The AICPA IT Audit Training School provides the tools needed to keep your organization operating effectively.

Developed to help auditors, controllers, or internal audit staff better understand how IT impacts financial reporting, this two-day school provides hands-on training to ensure highly focused, technical proficiency on practical IT auditing techniques.

LEARNING OBJECTIVES


• Formulate practical IT auditing techniques to apply to a business process (such as in a revenue or expense cycle).

• Evaluate fraud considerations.

• Assess management access controls applicable within a financial system

TOPICS DISCUSSED• Business processes (such as a revenue and expense cycle) and associated

IT considerations

• Fraud considerations

• Business intelligence

• Management controls

ACRONYMITAUDIT

FIELD OF STUDYInformation TechnologyAudit

CPE CREDIT HOURS16


INTENDED AUDIENCEProfessionals and others with moderate experience or training in IT audit, especially CITPs; those conducting or planning to conduct IT audits, financial audits, and service organization control engagements. Audit managers and partners would also benefit as well as CISAs working with financial audits and SSAE No.16

PREREQUISITEProfessionals with moderate experience or training in IT audit


DELIVERY METHODOn Site


Advanced IT Audit School NEW!



How do the leasing requirements in the new standard differ from current GAAP? This course addresses that question by examining the core principles of the new standard, including identification, recognition, measurement, presentation and disclosure requirements. Examples are included to illustrate application of the new standard.

This course explains the lessee accounting model, including lease classification, amortization of the right-of-use asset, and interest on the lease liability. This course also explains the lessor accounting model, including transfer of risk, profit recognition, and collectability. Additional topics include short-term leases, purchase options, variable lease payments, and sale and leaseback transactions.

LEARNING OBJECTIVES


• Identify a lease under the new leases standard.

• Identify recognition and measurement requirements of the new leases standard.

• Identify presentation and disclosure requirements of the new leases standard.

TOPICS DISCUSSED• Lease classification.

• Amortization of the lease asset.

• Derecognition of the underlying asset.

• Recognition of lease receivables.

ACRONYM LEAS

FIELD OF STUDY Accounting

CPE CREDIT HOURS 8


INTENDED AUDIENCEAccountants in practice and industry

PREREQUISITE Experience in application of accounting standards



FIRST OFFERING DATEMay 15, 2017(First offering date guaranteed for all orders placed by 2/1/17)

Leases: Mastering the New FASB Requirements NEW!



Public Company Update: SEC, PCAOB, and Other Developments

Keep up with the changes in the requirements for public companies, their management, and their auditors. The corporate financial reporting manager or independent auditor is responsible for keeping up with the

modifications. This course will update you on the latest pronouncements, regulations, and guidance issued by the SEC and PCAOB as they apply to the filings and audits of this reporting cycle. Plus, you will learn what these organizations are planning and saying about the future so you can be out front in identifying developments that affect your company or auditing firm.

LEARNING OBJECTIVES


• Identify recent SEC and PCAOB rules and guidance and other developments that affect filings or engagements in this reporting cycle.

• Identify key financial and non-financial requirements of an Initial Public Offering (IPO).

TOPICS DISCUSSED• SEC guidance that could directly affect your company, management

and auditors

• PCAOB firm registration, audit standards, and auditor regulation developments

• Actions by the AICPA center for Audit Quality SEC Regulations Committee and others

• Emerging issues, trends, and new resources

ACRONYMPCOU


CPE CREDIT HOURS8


INTENDED AUDIENCEAccountants involved in SEC accounting and reporting and independent auditors (senior through partner) of SEC registrants

PREREQUISITEExperience in SEC accounting and reporting



FIRST OFFERING DATEJuly 15, 2017 (First offering date guaranteed for all orders placed by 2/1/17)



Becoming an AICPA Peer Review Team orReview Captain: Case Study Application

Apply your knowledge of the AICPA’s Peer Reviewer program to a practical application case study. This course features realistic case studies that encompass the most important elements of a system peer review, as well as several case studies pertaining to an engagement review. As a current or future team and/or review captain, you learn to successfully plan for, perform, and report on both system and engagement reviews. You are also introduced to the administrative and committee roles in the peer review program.

LEARNING OBJECTIVES


• Analyze the process of how to effectively plan system and engagement peer reviews.

• Identify steps needed to understand a firm’s system of quality control.

• Identify procedures used in testing the firm’s system.

• Choose recommendations for follow-up action to the administrating entity.

• Identify the impact and effect that organizational issues have on a firm’s system of quality control.

TOPICS DISCUSSED

This course uses an application-based case study approach to cover the following topics:

• Pre-acceptance considerations

• Planning considerations

• Evaluation of a firm’s system of quality control

• Risk assessment

• Engagement selection

• Interviewing managing partners, CEOs, and staff

• Completing a Matter for Further Consideration Form

• Evaluation of noncompliance with Professional Standards

• Writing peer review reports

ACRONYMPRTC


CPE CREDIT HOURS8


INTENDED AUDIENCEIndividuals who wish to serve aspeer review team captains andreview captains

PREREQUISITECompletion of the AICPA’s“Becoming an AICPA PeerReview Team or Review Captain: Program Overview” online course (Acronym: PRTCO)


DELIVERY METHODGroup Live Special Note: A laptop computer and Internet connection is required for this class




Advanced Defined Benefit Plans Audit Certificate Exam Review NEW!

Through advanced learning exercises, you will prepare for the Advanced Defined Benefit Plans Audit Certificate Exam and grow your expertise with regard to these types of audits. This course will cover each phase of a defined benefit plan audit engagement, from planning to reporting and ensure you are familiar with the most current guidance. Those attending this course will also learn strategies that will help them confidently approach the exam.

This course is recommended learning to support the Advanced Defined Benefit Plans Audit Certificate.

LEARNING OBJECTIVES


• Apply the key concepts and skills for a solid audit foundation specifically related to defined benefit pension plans.

• Evaluate defined benefit pension plan-specific audit circumstances and apply those concepts to audit engagements.

• Identify any areas needed for professional development as outline in the AICPA’s Competency Framework: Employee Benefit Plan Auditing.

TOPICS DISCUSSED

Advanced Defined Benefit Plans Audit Certificate Exam Review includes:




• Sampling


• Investments


• Plan tax status


• Terminations

• Going concern



• Audit reports

ACRONYMRADBP


CPE CREDIT HOURS8


INTENDED AUDIENCEExperienced EBP auditors seeking a high level review of defined benefit plan audit techniques

PREREQUISITERecommend 5–7 years of experience auditing defined benefit pension plans

ADVANCED PREPARATIONParticipants should have access to a copy of the Employee Benefit Plans – Audit and Accounting Guide


FIRST OFFERING DATEMay 15, 2017



Advanced Defined Contribution Plans Audit Certificate Exam Review NEW!

Through advanced learning exercises, you will prepare for the Advanced Defined Contribution Plans Audit Certificate Exam and grow your expertise with regard to these types of audits. This course will cover each phase of a defined benefit plan audit engagement, from planning to reporting and ensure you are familiar with the most current guidance. Those attending this course will also learn strategies that will help them confidently approach the exam.

This course is recommended learning to support the Advanced Defined Contribution Plans Audit Certificate.

LEARNING OBJECTIVES


• Apply the key concepts and skills for a solid audit foundation specifically related to defined contribution retirement plans.

• Evaluate defined contribution retirement plan-specific audit circumstances and apply key concepts and skills to audit engagements.

• Identify any areas needed for professional development as outline in the AICPA’s Competency Framework: Employee Benefit Plan Auditing.

TOPICS DISCUSSED

Advanced Defined Contribution Plans Audit Certificate Exam Review includes:




• Sampling


• Investments


• Plan tax status

• ESOPs


• Terminations



• Audit reports

ACRONYMRADCP


CPE CREDIT HOURS8


INTENDED AUDIENCEExperienced EBP auditors seeking a high level review of defined contribution plans audit techniques

PREREQUISITERecommend 5–7 years of experience auditing defined contribution retirement plans






Through advanced learning exercises, you will prepare for the Advanced Health and Welfare Plans Audit Certificate Exam and grow your expertise with regard to these types of audits. This course will cover each phase of a health and welfare plan audit engagement, from planning to reporting and ensure you are familiar with the most current guidance. Those attending this course will also learn strategies that will help them confidently approach the exam.

This course is recommended learning to support the Advanced Health and Welfare Plans Audit Certificate.

LEARNING OBJECTIVES


• Apply the key concepts and skills for a solid audit foundation specifically related to health and welfare benefit plans.

• Evaluate health and welfare benefit plan-specific audit circumstances and apply key concepts and skills to audit engagements.

• Identify any areas needed for professional development as outlined in the AICPA’s Competency Framework: Employee Benefit Plan Auditing.

TOPICS DISCUSSED

Advanced Health and Welfare Plans Audit Certificate Exam includes:




• Sampling


• Investments


• Plan tax status


• Terminations

• Going concern



• Audit reports

ACRONYMRAHWP


CPE CREDIT HOURS8


INTENDED AUDIENCEExperienced EBP auditors seeking a high level review of health and welfare plan audit techniques

PREREQUISITERecommend 5–7 years of experience auditing health and welfare benefit plans




Advanced Health and Welfare Plans Audit Certificate Exam Review NEW!



IFRS Standards: Financial Reporting in a Global Environment

In today’s interconnected world of accounting and financial reporting, basic competency in IFRS (International Financial Reporting Standards) is an important component of the financial professional’s toolbox. Multinational organizations, U.S.-based subsidiaries of foreign corporations, U.S.-based parent companies with international subsidiaries that have adopted IFRS, and the individuals and firms who provide these companies with audit, preparation, or advisory services can all benefit from this course. You will not only gain an understanding of the background and framework of IFRS, but also how to apply specific IFRS standards in financial statement preparation. This course will help you gain a core competency in IFRS as the acceptance and adoption of IFRS grows.

LEARNING OBJECTIVES


• Apply specific IFRS accounting requirements to related financial statement line items.

• Determine disclosure requirements for significant accounting topics.

• Identify potential issues that may arise with complex accounting topics under IFRS.

TOPICS DISCUSSED• IFRS background and framework

• IFRS for specific financial statement line items

• Complex accounting topics including derivatives, hedging, business combinations, and consolidations

ACRONYMREIF


CPE CREDIT HOURS8


INTENDED AUDIENCECPAs, accountants, and analysts in industry and practice who manage or audit financial accounting and reporting

PREREQUISITEBasic knowledge of the conceptual differences between IFRS and U.S. GAAP






Accounting and Auditing Updatefor Small Businesses

Geared toward practitioners who provide accounting and auditing services to small businesses, this course updates you on the new accounting, auditing, compilation and review standards, and other professional guidance that impact small businesses and their auditors. Materials include practical applications of the topics covered to help you understand and apply the standards to real-life scenarios. With the rate of change in today’s regulatory environment, you must stay current on the topics impacting the profession. Your clients are counting on you!

LEARNING OBJECTIVES


• Apply recently issued FASB, ASB, and ARSC guidance and standards that impact small businesses.

• Identify various standard setters’ project updates.

TOPICS DISCUSSED• Accounting standards updates, including financial instruments



• Current FASB projects

• Private company financial reporting


ACRONYMSMBZ


CPE CREDIT HOURS8


INTENDED AUDIENCECPAs who require a review of recent accounting and auditing pronouncements

PREREQUISITEPrevious auditing and accounting experience






What does it take to have an effective quality control system that leads you to a clean, unmodified peer review report? Find out how to prepare for your next review and what can be done on a daily basis to create a strong quality control environment for your firm. Identify the most common significant deficiencies that peer reviews uncover and what you can do to prevent them from occurring in your firm. Consider the process for selecting the appropriate peer reviewer and determine the right review year-end for your firm. If you have specialized engagements, such as governmental units, not-for-profit organizations, construction contractors, or employee benefit plans, this course examines the additional issues that may come into play.

LEARNING OBJECTIVES


• Recall how to create a firm environment that focuses on quality control.

• Recognize the basic steps for monitoring and inspections.

• Recall key considerations related to establishing a quality control system based on the Quality Control Standards.

• Recognize significant recurring engagement deficiencies and how to prevent them.

• Identify how to prepare for your next peer review – decisions to make and pulling together the right information.

TOPICS DISCUSSED• What to do between reviews to maintain a quality control environment

and continually prepare for the next review

• Common engagement deficiencies and how to prevent them

• Selection process — the peer reviewer and the review year-end

• Quality control standards overview

• What you need to assemble for your reviewer

• Peer review wrap-up expectations

• Solutions to common quality control issues

ACRONYMSNPR


CPE CREDIT HOURS8


INTENDED AUDIENCEPractitioners subject to peer review who are involved in performing accounting and auditing services for small and midsize businesses

PREREQUISITEExperience in performing accounting and auditing services




Upcoming Peer Review: Is Your Firm Ready?



Service Organization Controls (SOC) School NEW!

Apply service organization control (SOC) principles in complex and nuanced SOC 1, SOC 2, and SOC 3 engagements. This two-day live school assumes you have experience performing and managing staff who conduct SOC engagements. For each type of SOC engagement, using your existing experience and the concepts discussed during class, you will complete case study exercises that walk you through the more complex types of SOC engagements. These realistic case studies will be from manager/senior leader point of view, focus on SOC engagement pitfalls noted in peer review, and you will leave with the confidence to immediately apply your new skills on your next engagement.

LEARNING OBJECTIVES


• Evaluate case study fact patterns to formulate and defend a recommended course of action for sample engagements.

• Interpret complex fact patterns to complete case study exercises related to SOC 1, SOC 2, and SOC 3 engagements.

• Evaluate SOC guidance to ensure nuanced engagement issues are handled appropriately.

TOPICS DISCUSSED• Client Engagement Planning

• SSAE No. 18, Trust Services Criteria, and authoritative SOC guides

• Planning, executing, and reporting on complex SOC 1 engagements

• Planning, executing, and reporting on complex SOC 2 and SOC 3 engagements

• Changes to the SOC landscape, including new guidance

ACRONYMSOCSCHOOL


CPE CREDIT HOURS16


INTENDED AUDIENCEManagers, senior managers, and partners responsible for performing and managing their firms’ SOC engagements

Senior staff of firms specializing in SOC engagements

PREREQUISITESubstantial experience performing and managing staff on SOC 1, SOC 2, and/or SOC 3 engagements

Mastery of SOC 1, SOC 2, and SOC 3 engagement fundamentals



FIRST OFFERING DATEJune 15, 2017



Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes

Many costly fraudulent schemes have occurred repeatedly throughout the past several decades. Why do these material and frequently recurring frauds succeed? One reason is that business owners, management, auditors, and employees fail to recognize the red flags that have been associated with these financial statement and misappropriation of asset frauds. Another major reason is that the reporting and transaction processing systems do not have adequate controls to either prevent and/or detect these schemes. This course will provide descriptions of how these major frauds are perpetrated (including real-world examples) and the types of cost-effective controls that can be implemented by both small and large businesses and nonprofit entities to identify and prevent these deceptive acts.

LEARNING OBJECTIVES


• Identify the findings and implications of major fraud studies.

• Identify the risk factors and red flags for each of the top ten fraud schemes.

• Determine design controls to build into systems to mitigate fraud risks.

• Distinguish the methodology of how frauds are committed.

• Identify trends in various types of fraud.

TOPICS DISCUSSED• Major financial statement frauds including, among others, corruption

conspiracies regarding sales and other types of revenue, estimates, journal entries, and other accounts

• Major misappropriation of asset frauds including, among others, skimming, larceny, and embezzlement involving inventory, payables, and other accounts

• Ponzi and asset flip schemes

• Control implementation ideas

• Risk factors in accordance with the revised authoritative guidance on fraud

ACRONYMTTFS


CPE CREDIT HOURS8








ADUG Advanced Topics in a Single Audit ......................................................................................... 87

AUSL Audits of State and Local Governments: What You Need to Know ....................................... 88

BAUG Fundamentals for Performing a Single Audit Under the Uniform Guidance .......................... 89

CL4CNFP Not-for-Profit Accounting and Auditing: Practical Cases for CPAs ........................................ 90

CL4EOYB Yellow Book Financial Audits.................................................................................................. 91

CL4FGOV Frequent Frauds Found in Governments ............................................................................... 92

CL4FNFP Frequent Frauds Found in Not-for-Profits .............................................................................. 93

CL4FRGNP Fraud Risk in Governmental and Not-for-Profit Organizations ............................................... 94

CL4FSNPO Not-for-Profit Organizations: Key Accounting and Reporting Considerations ....................... 95

CL4GNAU Annual Update for Governments and Not-for-Profits ............................................................ 96

CL4NFPF Financial Reporting for Not-for-Profit Entities ........................................................................ 97

CL4OPEB GASB No. 74 & 75: Best Practices in OPEB Accounting & Auditing ..................................... 98

CL4PENS Governmental Pensions: Prepare for a Changing Landscape ................................................ 99

CNFP Case Studies in Not-for-Profit Accounting and Auditing ..................................................... 100

EO-AHUD Advanced Auditing of HUD-Assisted Projects ..................................................................... 101

EO-F990 Form 990: Mastering Its Unique Characteristics .................................................................. 102

EO-YB Yellow Book: Government Auditing Standards .................................................................... 103

F990A Form 990: Exploring the Form’s Complex Schedules .......................................................... 104

FFGN Frequent Frauds Found in Governments and Not-for-Profits .............................................. 105

FRGNP Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profit Organizations .......................................................................................... 106

FSNPO Accounting and Reporting for Not-for-Profit Organizations ................................................ 107

GARU Governmental Accounting and Reporting Advisor .................................................................108

GAU Governmental Accounting and Auditing Update ................................................................ 109

GEBS Accounting and Auditing for Governmental Employee Benefits ...........................................110

GNAU Governmental and Not-for-Profit Annual Update ................................................................111

HUD Audits of HUD-Assisted Projects .......................................................................................... 112

INUG Applying the Uniform Guidance in Your Single Audits ........................................................113

NAU Not-for-Profit Accounting and Auditing Update .................................................................. 114

NFPF Not-for-Profit Financial Reporting: Mastering the Unique Requirements ..............................115

SAYB Studies on Single Audit and Yellow Book Deficiencies ........................................................ 116

TGNP AICPA’s Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs ......................................................................................... 117

Government and Not-For-ProfitsTABLE OF CONTENTS



Advanced Topics in a Single Audit Updated for OMB Uniform Guidance

Be prepared for difficult single audit areas before they happen rather than reviewing them after the fact. Learn how to carry the weighty responsibilities of planning, directing, and reporting on a single audit engagement conducted under the Uniform Guidance, with an emphasis on the advanced topics that require particular attention. This course gives you insights into key issues that are not covered in other courses, and provides case studies to help put the guidance into practice.

This course is recommended learning to support the Advanced Single Audit Certificate.

LEARNING OBJECTIVES


• Assess auditor considerations when planning a compliance audit of federal awards.

• Evaluate whether the requirements related to the Schedule of Expenditures of Federal Awards (SEFA) have been met in your audit engagement.

• Evaluate whether major federal programs to be audited in a compliance audit were identified.

• Interpret the requirements for understanding internal control, assessing the level of control risk, and testing the effectiveness of internal control relative to federal awards.

• Interpret and evaluate the reporting requirements of a single audit.

• Interpret and evaluate guidance regarding sampling in a compliance audit.

• Identify considerations related to pass-through entities.

TOPICS DISCUSSED• Planning the compliance audit and other risk assessment considerations

• Required elements of the Schedule of Expenditures of Federal Awards

• Major program determination process, including clusters, loans, and loan guarantees

• Considerations when assessing and evaluating internal controls over compliance

• Evaluating and reporting on applicable compliance requirements related to compliance testing

• Considerations of pass-through entities and subrecipients

• Audit sampling in a compliance audit

• Advanced audit reporting issues

ACRONYMADUG

FIELD OF STUDYAuditing (Governmental)

CPE CREDIT HOURS8


INTENDED AUDIENCEAuditors responsible for planning, directing, and reporting on single audits

PREREQUISITEIntermediate competency in single audits






Whether you are a financial statement preparer or auditor, or you practice in state and local government, this course provides you with advice for handling audit and accounting issues common to state and local governments. You’ll get critical “how-to” guidance on planning, performing and reporting on your audit engagements.

LEARNING OBJECTIVES


• Identify the latest principles of auditing and accounting for state and local governments.

• Identify new GASB standards.

• Identify guidance for auditing investments in accordance with the new fair value standard.

• Identify guidance for auditing governmental benefits in accordance with the pension and OPEB standards.

• Determine significant points related to auditing considerations including risk assessment, materiality, group audits, concluding the audit and auditing reporting with illustrative auditor’s report.

• Identify guidance for Special-Purpose Governments like hospitals, school districts, transportation systems, colleges and universities and more.

• Distinguish key points related to financial statements prepared in accordance with a Special Purpose framework with illustrative auditor’s reports.

• Apply the latest requirements for actuarial valuations, accounting and financial reporting to your state and local government audits.

TOPICS DISCUSSED• Auditing considerations

• Actuarial valuations, accounting and reporting

• Special-Purpose governments

• Financial statements prepared in accordance with a Special Purpose framework including an illustrative auditor’s report

• Update of GASB Standards

• Update of Government Auditing Standards

• Recent developments

ACRONYMAUSL

FIELD OF STUDYAuditing (Governmental) (4)Accounting (Governmental) (4)

CPE CREDIT HOURS8


INTENDED AUDIENCEAuditors and financial staff of state and local governments

PREREQUISITEKnowledge of state and local governmental accounting and reporting




Audits of State and Local Governments: What You Need to Know



Fundamentals for Performing a Single Audit Under the Uniform Guidance

Are you new to performing single audits? Or perhaps you need a refresher on the key concepts of performing a compliance audit of federal awards? This core training course will elevate your proficiency and efficiency to perform a single audit using the OMB Uniform Guidance. Gain the confidence you need to navigate the difficult requirements of this challenging audit area.

LEARNING OBJECTIVES


• Recall how the requirements of the Uniform Guidance relate to GAAS and the Yellow Book.

• Recognize a pass-through entity, recipient, subrecipient, and contractor.

• Recognize the auditor’s responsibilities related to the SEFA and major program determination.

• Identify how the compliance supplement relates to the single audit.

• Recall key points related to the auditor’s responsibility for testing compliance and internal control over compliance.

• Identify the key reporting requirements in a compliance audit.

• Identify some common audit deficiencies found in single audits.

• Identify types of federal awards.

TOPICS DISCUSSED• An overview of a single audit under the Uniform Guidance

• Schedule of Expenditures of Federal Awards

• Major program determination

• Identifying types of compliance requirements and using the compliance supplement

• Testing both compliance and internal control over compliance

• Reporting requirements in a compliance audit

• Common deficiencies found in single audits

ACRONYMBAUG


CPE CREDIT HOURS8


INTENDED AUDIENCEAudit staff new to the single audit process and those needing a refresher of key elements of a compliance audit of federal awards

PREREQUISITENone






Not-for-Profit Accounting and Auditing:Practical Cases for CPAs

Do you know how to handle transactions unique to the not-for-profit environment? During this course you will gain hands-on experience with case studies designed to simulate real-world scenarios and common problems in today’s not-for-profit environment. This course goes beyond the theory and will show you how to navigate the key issues that arise in not-for-profit accounting and auditing.

LEARNING OBJECTIVES


• Recognize financial statement presentation deficiencies.

• Properly apply the three net asset classifications.

• Recall key considerations in the auditor’s identification of fraud risk factors.

• Identify the accounting differences between contribution and exchange transaction revenues.

• Recognize key issues relating to the recording and valuation of contributed services.

• Properly apply concepts related to contributed services.

TOPICS DISCUSSED• Financial statement requirements

• Net asset classifications

• Consideration of fraud

• Promises to give

• Distinguishing contributions from exchange transactions

• Auditing contributions

• Contributed services

ACRONYMCL4CNFP


CPE CREDIT HOURS4


INTENDED AUDIENCENot-for-profit professionals responsible for accounting and reporting and auditors of not-for-profits

PREREQUISITEExperience in the not-for-profitenvironment






Yellow Book Financial Audits

Do you perform financial statement audits in accordance with the Yellow Book? This course provides an excellent baseline of information for accountants in understanding the requirements related to performing and audit under the Yellow Book. It is essential that all auditors planning and conducting financial audits in accordance with Generally Accepted Government Auditing Standards (GAGAS, GAS, or simply the “Yellow Book”) understand and be able to discern key concepts and standards accordingly in executing their responsibilities.

LEARNING OBJECTIVES


• Recall the concepts and guidance found in the Yellow Book.

• Recognize Yellow Book requirements related to CPE, independence, and peer review.

• Identify the additional requirements for performing a financial statement audit under Government Auditing Standards.

• Recognize the additional reporting requirements for financial audits.

TOPICS DISCUSSED• Foundation and ethical principles of government auditing

• Standards for use and application of Generally Accepted Government Auditing Standards (GAGAS) (“Yellow Book”)

• General standards

• Standards for financial audits

• Compliance audits under the Uniform Guidance

ACRONYMCL4EOYB


CPE CREDIT HOURS4


INTENDED AUDIENCEGovernment auditors and public accountants planning or conducting audits in accordance with Generally Accepted Government AuditingStandards (“Yellow Book”)

PREREQUISITENone






What are some of the common frauds that occur in governmental organizations and how could they have been avoided? Through an informative case study approach, this course illustrates frauds that make headlines and damage the reputations of governments. Rather than speaking generically about fraud, this course analyzes several unique frauds that occur in the governmental sector. Recognizing fraudulent or deceptive practices is not always easy, but this course will sharpen your forensic skills with techniques to help you to detect possible fraudulent activities in the governmental environment.

LEARNING OBJECTIVES


• Analyze how interim fraudulent reporting may impact planned reliance on internal controls and any related audit procedures.

• Identify how personnel policies and procedures can be circumvented and lead to possible fraud or abuse.

• Use topics discussed to form potential ways to follow up on noted indications of fraud, abuse, and weaknesses in internal control.

• Determine how management override of internal controls can lead to possible fraud.

TOPICS DISCUSSED• Interim financial reporting

• Personnel fraud

• Management override

• Personal use of public assets

• Misappropriation of assets

• Procurement cards

ACRONYMCL4FGOV


CPE CREDIT HOURS4


INTENDED AUDIENCEAuditors and financial staff ofgovernmental organizations

PREREQUISITEKnowledge of governmentalaccounting and reporting




Frequent Frauds Found in Governments



Frequent Frauds Found in Not-for-Profits

What are some of the common frauds that occur in not-for-profit organizations and how could they have been avoided? Through an informative case study approach, this course illustrates common frauds that make headlines and damage the reputations of not-for-profit organizations. Rather than speaking generically about fraud, this course analyzes several common frauds that occur in the not-for-profit sector. Recognizing fraudulent or deceptive practices is not always easy, but this course will sharpen your forensic skills with techniques to help you to uncover fraudulent activities in the not-for-profit environment.

LEARNING OBJECTIVES


• Recognize how expense allocation policies can be circumvented and lead to possible fraud.

• Identify how various board incentives and mandates may be possible indicators of fraud.

• Identify how audit procedures may or may not detect fraudulent personnel activity.

• Identify how donated assets and capital assets, in general, may be misappropriated.

TOPICS DISCUSSED• Misappropriation of benefits

• Grant expense allocations

• Pledges and contributions

• Fictitious employees

• Donated assets

• Payroll-related fraudulent activity

ACRONYMCL4FNFP


CPE CREDIT HOURS4


INTENDED AUDIENCEAuditors and accounting and financial professionals of not-for-profit organizations

PREREQUISITEKnowledge of not-for-profitorganizations






Recognizing fraud risks in governmental and not-for-profit organizations is often challenging due to the inherent nature of these organizations. In addition to their public nature, these organizations may have limited support staff or staff with limited accounting expertise which can result in less than effective fraud prevention and detection programs and/or increased opportunities for fraud. Using a combination of examples and explanations of audit standards, obtain an understanding of the frauds most commonly perpetrated in government and not-for-profit organizations and what prevention and detection procedures are effective in responding to these fraud risks. This course also discusses how auditors might address their responsibilities with respect to fraud in a financial statement audit of governmental and not-for-profit organizations.

LEARNING OBJECTIVES


• Determine the auditor’s responsibility with respect to fraud in a financial statement audit.

• Identify strategies to prevent, deter, and/or detect fraud in governmental or not-for-profit organizations.

• Determine audit procedures effective in addressing the risk of material misstatement due to fraud in the financial statements of governmental and not-for-profit organizations.

TOPICS DISCUSSED• GAAS and GAGAS standards related to the auditor’s responsibility with

respect to fraud in a financial audit

• Recognize areas where fraud most likely occurs in governmental and not-for-profit organizations

• Fraud programs and controls that may be effective in addressing fraud risks in governmental and not-for-profit organizations

ACRONYM CL4FRGNP


CPE CREDIT HOURS 4


INTENDED AUDIENCEAuditors and financial staff of governmental andnot-for-profit organizations

PREREQUISITE Knowledge of government and not-for-profit sectors


DELIVERY METHOD Group LiveWebcast


Fraud Risk in Governmental and Not-for-Profit Organizations NEW!



This course provides you with the tools necessary to enhance your not-for-profit accounting skills and create value-added services to clients. We take you beyond the theory through a case-study-intense, highly interactive, classroom environment where you will examine, evaluate, and perform case studies enhancing your working knowledge of fundamental not-for-profit accounting and reporting.

LEARNING OBJECTIVES


• Identify major components of accounting and reporting in not-for-profit organizations.

• Recognize appropriate accounting for recording and recognizing contributions.

• Identify concepts related to valuation of contributed services and promises received near year-end.

• Determine the appropriate accounting for membership dues under various scenarios.

TOPICS DISCUSSED• Contributed services

• Membership fees

• Common financial statement mistakes

• Grant contributions and exchange transactions

ACRONYMCL4FSNPO

FIELD OF STUDYAccounting (Governmental)

CPE CREDIT HOURS4


INTENDED AUDIENCEAuditors, practitioners and accounting and finance professionals of not-for-profit organizations

PREREQUISITEExperience in the not-for-profit environment




Not-for-Profit Organizations: Key Accountingand Reporting Considerations NEW!



Catch up on the latest developments in accounting and auditing for state and local governments and not-for-profits in a power-packed four hour session. You will review recent activities of the OMB, GAO, AICPA, GASB, and FASB, and also get a feel for significant projects that these organizations are working on for the future.

LEARNING OBJECTIVES


• Recall key points related to new pronouncements recently issued by the OMB, GAO, AICPA, GASB, and FASB.

• Apply new requirements efficiently and effectively.

TOPICS DISCUSSED• Federal government activities

• Accounting standards updates

• ASB Clarity Project

• AICPA activities and emerging issues related to not-for-profit entities

• GASB activities

ACRONYMCL4GNAU


CPE CREDIT HOURS4


INTENDED AUDIENCEAccounting and finance personnel responsible for accounting and financial reporting for governmentsand not-for-profits, auditors for these entities

PREREQUISITEBasic knowledge and experiencein governmental and not-for-profitaccounting and auditing




Annual Update for Governmentsand Not-for-Profits



Do you know what makes not-for-profit accounting and financial reporting different? This course will cover the FASB’s Financial Statement Project and provide insight into what makes not-for-profit financial reporting different while training you to clear key hurdles in not-for-profit accounting and reporting in an efficient and effective manner. Avoid the potholes of confusion and provide a financial picture that end users can truly understand.

LEARNING OBJECTIVES


• Identify the impact of the FASB’s Not-for-Profit Financial Statement Project.

• Identify the unique aspects of the not-for-profit environment.

• Recall ways to perform more effective audits of not-for-profit organizations with better knowledge of not-for-profit accounting and reporting requirements.

TOPICS DISCUSSED• Core elements of financial reporting

• Exchange transactions and contributions

• Reporting and measuring results

• Impact of FASB’s Not-for-Profit Financial Statement Project

ACRONYM CL4NFPF


CPE CREDIT HOURS 4


INTENDED AUDIENCEProfessionals working with or in the not-for-profit environment

PREREQUISITE Experience in the not-for-profit environment


DELIVERY METHOD Group LiveSelf-Study On-Demand


Financial Reporting for Not-for-Profit Entities NEW!



GASB Statement No. 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, and GASB Statement No. 75 Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions, become effective in 2017and 2018, respectively. Each new statement represents a monumental change for those that prepare or audit financial statements containing other postemployment benefit plans. While duplicating and applying the reporting requirements of GASB Statement No. 68, Accounting and Financial Reporting for Pensions to the accounting and reporting for governmental OPEB, substantive differences exist between pensions and OPEB that affect implementation. This course will explain the underlying differences between OPEB and pension valuations and how to successfully implement the OPEB reporting requirements for both the plan and employer.

LEARNING OBJECTIVES


• Identify the new accounting and reporting requirements for public sector OPEB employers and plans.

• Determine your plan type and trusted status which impact the applicable reporting requirements.

• Calculate, account for, and report the net or total OPEB liability, OPEB expense, and deferred inflows of resources and deferred outflows of resources related to OPEB.

• Determine the required employer OPEB note disclosures and RSI.

• Identify sufficient and appropriate audit evidence to support the OPEB financial statement reporting, disclosures and RSI.

• Determine various practice issues encountered while preparing or auditing the OPEB numbers and identify possible solutions.

TOPICS DISCUSSED• GASB Statements No. 74 & 75 accounting and reporting by governmental

employers and plans

• Best practices for reporting and auditing OPEB under the new standards

• Possible practice issues and practical solutions

• OPEB note disclosures and RSI

ACRONYMCL4OPEB

FIELD OF STUDY Governmental Accounting (2)Governmental Auditing (2)

CPE CREDIT HOURS4


INTENDED AUDIENCE Auditors and financial managers responsible for the accounting and reporting of state and local governments

PREREQUISITEPrior experience with governmental accounting and reporting




GASB No. 74 & 75: Best Practices in OPEB Accounting & Auditing NEW!



GASB Statement No. 68 changed the playing field for government organizations. Learn about the landmark pension accounting changes and how they change the accounting and financial reporting of pension benefits. Explore all the GASB statements that make up the governmental pension reporting framework, including GASB Statement Nos. 67, 68, 71, 73, 78 and 82. Practical examples illustrate the new accounting requirements and more extensive note disclosures along with required supplementary information.

LEARNING OBJECTIVES


• Recall accounting requirements for single employer, agent multiple-employer, and cost-sharing multiple-employer plans.

• Identify the substantial changes to methods and assumptions used to determine actuarial information.

• Recall how net pension liability (asset), pension expense, and deferred outflows of resources and deferred inflows of resources related to pensions are calculated and derived.

• Recognize the role of management specialists, auditor specialists, and service organizations, and the related audit implications.

• Distinguish the responsibilities of plan management, the plan’s auditor, employer management, and the employer’s auditor in the context of audits of government employers.

• Audit pension plan disclosures.

TOPICS DISCUSSED• GASB Statement No. 68 accounting by governmental employers

• An overview of GASB Statement No. 67 accounting by pension employee retirement systems (PERS)

• A discussion of subsequent amendments to GASB Statement No. 68

• Pension plan disclosures

• Governmental employer pension disclosures

ACRONYM CL4PENS

FIELD OF STUDYGovernmental Accounting (2)Governmental Auditing (2)

CPE CREDIT HOURS 4


INTENDED AUDIENCEAuditors and financial managers responsible for the accounting and reporting of state and local governments, agencies, divisions and teams. Auditors responsible for pension audits and staff responsible for financial reporting related to pensions.

PREREQUISITE Prior experience with governmental accounting and reporting


DELIVERY METHOD Group LiveWebcast


Governmental Pensions: Prepare for a Changing Landscape NEW!



Case Studies in Not-for-Profit Accountingand Auditing

Are you aware of the accounting treatment of transactions unique to the not-for-profit environment? During this course you will gain hands-on experience with case studies designed to simulate real-world scenarios and common problems in today’s not-for-profit environment. This course goes beyond the theory and will show you how to navigate the key issues that arise in not-for-profit accounting and auditing.

LEARNING OBJECTIVES


• Identify the accounting differences between contribution and exchange transaction revenues.

• Recall key issues relating to the recording and valuation of contributed services.

• Identify key accounting issues related to pledges and special event costs associated with a capital campaign.

• Recognize financial statement presentation deficiencies by reviewing an incorrectly prepared statement.

• Apply important auditing concepts to a statement of functional expenses.

• Determine effective audit procedures to employ in response to identified fraud risk factors.

• Analyze critical concepts involved in auditing contributions.

TOPICS DISCUSSED• Financial statement requirements

• Net asset classifications: unrestricted, temporarily restricted, and permanently restricted net assets

• Consideration of fraud

• Promises to give

• Distinguishing contributions from exchange transactions

• Auditing contributions


• Split-interest agreements

• Assessing internal control deficiencies

• Capital campaigns and special events

• Fundraising events and membership

• Allocation of costs relating to fundraising

• Audit issues related to the statement of functional expenses

ACRONYMCNFP


CPE CREDIT HOURS8


INTENDED AUDIENCENot-for-profit professionalsresponsible for accounting and reporting and auditors of not-for-profits

PREREQUISITEExperience in the not-for-profitenvironment






Does your organization know what it takes to perform a HUD audit? During this course you will gain important insights into compliance pitfalls for HUD-assisted housing owners and managers. You will also assess and evaluate the latest changes in the federally-assisted housing industry and efficiently plan, perform, and report a HUD-assisted engagement.

LEARNING OBJECTIVES


• Assess issues unique to the HUD-assisted project environment.

• Interpret components of due professional care to the HUD-assisted project environment.

• Reconstruct the required disclosures for HUD audits.

• Evaluate the HUD’s policy on submission, review, and reporting requirements.

• Assess the requirements for the separate agreed-upon procedures engagement prior to submission of the financial data templates to REAC.

• Contrast the compliance requirements for both Title I and Title II approved lenders.

TOPICS DISCUSSED• HUD audit environment

• Audit standards for audits of HUD-assisted projects

• Fieldwork standards for audits of the HUD-assisted projects

• Audits of HUD-regulated lenders

• Reporting standards for audits of HUD-assisted projects

• Annual financial statement requirements

• Mortgagees

ACRONYMEO-AHUD


CPE CREDIT HOURS8


INTENDED AUDIENCECPA firm audit managers(and above) involved with the performance of audits of HUD-assisted projectsGovernment auditors andHUD-assistance grantees

PREREQUISITEExperience in conducting and/or planning HUD audits



FIRST OFFERING DATEJune 15, 2017 (First offering date guaranteed for all orders placed by 2/1/17)

Advanced Auditing of HUD-Assisted Projects



Form 990: Mastering Its Unique Characteristics

Explore the tax information and inherent not-for-profit organization issues to be mastered in properly preparing the current Form 990. This course covers the numerous reporting demands the 990 imposes, including how to respond to the Form’s demands for narrative answers. Participants will gain an understanding of the tax and practical points essential to appropriate completion of the Form 990 and be guided on advising exempt clients on the Form’s complexities and diverse demands.

LEARNING OBJECTIVES


• Recognize and apply the following unique-to-Form 990 definitions: who is a “manager” required to be disclosed upon Part VII-A of the Core Form; required elements of manager’s compensation to be disclosed; and when third party entities are “related organizations” (necessary both for Part VII-A compensation reporting and for Schedule R).

• Recognize the detail sought by the IRS in reporting on both program service accomplishments and changes in operations in Part III of the Core Form.

• Appreciate the unique terminology employed in the Core Form’s key “Governance” Part (VI).

• Appreciate 990 definitions and tax conventions employed in reporting on all aspects of financial statements (Parts VIII, IX, and X).

• Recognize the importance of making accurate and expansive disclosures via Schedule O relating to six priority governance inquiries made in Part VI.

• Prepare for the “most common” Schedules that typically apply to 990 filers: identification of public charity status (Schedule A); reporting on donors (Schedule B); financial statement line items and asset sensitivities (Schedule D); reporting on fundraising events, gambling, and use of professional fundraisers (Schedule G); grant-making (Schedule I); and capture of property (“non-cash”) contributions (Schedule M).

• Note the premises by which Schedule L is triggered.

TOPICS DISCUSSED• Primacy of the Form 990 as a “one size fits all” reporting mechanism

• Form 990 preparation sequencing and data gathering; and keys to getting Form 990 preparation right the first time

• Addressing presence of “related organizations”

• Identification of managers and measurements of their compensation

• 990 versus books-and-records financial statement detail

• Disclosures of governance inputs and Boards’ employ of policies

ACRONYMEO-F990

FIELD OF STUDYTaxation

CPE CREDIT HOURS8

KNOWLEDGE LEVELBasicIntermediate

INTENDED AUDIENCECPAs, attorneys, and nonprofit managers

PREREQUISITENone






Yellow Book: Government Auditing Standards

Do you perform engagements in accordance with Generally Accepted Government Auditing Standards (GAGAS or GAS or the “Yellow Book”)? This course provides an excellent baseline of information for accountants as it relates to understanding Government Auditing Standards, including the foundation of government auditing and the related concepts and standards. It is essential that all auditors planning and conducting engagements in accordance with Government Auditing Standards understand and be able to discern these concepts and standards in executing their responsibilities.

LEARNING OBJECTIVES


• Identify the guidance found in the Yellow Book.

• Recognize the relationship between Government Auditing Standards and other professional standards.

• Recognize the Yellow Book guidance regarding independence.

• Identify the Yellow Book requirements for financial statement audits, attestation engagements, and performance audits.

TOPICS DISCUSSED• Foundation of government auditing, including ethical principles

• Standards for use and application of Generally Accepted Government Auditing Standards

• General standards, including independence

• Standards for financial audits

• Standards for attestation engagements

• Fieldwork and reporting standards for performance audits

• Compliance audits under the Uniform Guidance


ACRONYMEO-YB


CPE CREDIT HOURS8


INTENDED AUDIENCEGovernment auditors and public accountants planning or conducting engagements in accordance with Generally Accepted Government Auditing Standards (GAGAS) (“Yellow Book”)

PREREQUISITENone






Mastery of the current Form 990 beyond its Core Form pages requires understanding of the Form’s transparency demands relating to multiple complex issues: transactions with certain insiders; expanded disclosure of highly-comp’d individuals’ calendar year compensation; identifying, and reporting in the presence of, “related organizations,” nuances of the two “public support tests;” undertaking of foreign operations; and more. This course covers the most advanced tax and nonprofit issues that are the subject of the Form 990’s Schedules. Participants will not only gain an understanding of the tax and practical points necessary to complete Schedules A, C, F, J, K, L, N and R of the current Form 990, but also be advised as to how to communicate with exempt clients on each of these Schedules’ unique demands.

LEARNING OBJECTIVES

When you complete this course you will be able to:• Distinguish between the in-flows of each of the “public support tests,”

apply each test’s calculations, and identify both what makes a “supporting organization” and note such entities’ “Types” and attendant reporting obligations.

• Distinguish the reporting obligations of 501(c)(3) organizations with respect to “lobbying” versus that of the “proxy tax” in place for 501(c) (4), (5), and (6) organizations; and note required “electioneering” reporting of all 501(c) entities.

• Recognize the triggers by which Schedule F is mandated.• Recall the definitions of “Interested Persons” applied within each Part of

Schedule L.• Recognize the expanded compensation reporting and “management

practices” inquired of in Schedule J.• Appreciate both the need for bond counsel involvement in completing

Schedule K and the diverse scenarios that trigger Schedule N.• Identify the common reporting disclosures required in the presence of

“related organizations” and the unique reporting demands applied based on type of entity.

TOPICS DISCUSSED• Key issues that affect how “public charities” are classified and related

Schedule A reporting• The various public policy realms inquired of in Schedule C• Complexity and problems within Schedule F’s instructions• Identification of, and reporting in Schedule R, of related organizations• The various types of “Transactions with Interested Persons” required to

be disclosed in Schedule L• Critical issues to avoid in Schedules K and N• Items to watch when completing Schedule J’s Parts I and II

ACRONYMF990A


CPE CREDIT HOURS8


INTENDED AUDIENCECPAs, attorneys, and nonprofit managers

PREREQUISITEBasic Knowledge of the “Core Form” 990 Parts I-XII




Form 990: Exploring the Form’sComplex Schedules



What common frauds occur in governments and not-for-profits and how can this fraud be avoided? Through an informative case study approach, this course illustrates common frauds that make headlines and damage the reputations of government and not-for-profit organizations. Recognizing fraudulent or deceptive practices is not always easy, but this course will sharpen your forensic skills with techniques to help you to uncover fraudulent activities in the governmental and not-for-profit environments.

LEARNING OBJECTIVES


• Determine how interim fraudulent reporting may impact planned reliance on internal controls and any related audit procedures.

• Identify how personnel policies and procedures can be circumvented and lead to possible fraud or abuse.

• Apply potential ways to follow up on noted indications of fraud, abuse, and weaknesses in internal control.

• Determine how management override of internal controls can lead to possible fraud.

• Analyze how bribes and kickbacks may occur.

• Identify how donated assets and capital assets in general might be misappropriated.

TOPICS DISCUSSED• Interim financial reporting

• Misappropriation of benefits

• Personnel fraud

• Grant expense allocations

• Management override

• Pledges and contributions

• Personal use of public assets

• Fictitious employees

• Misappropriation of assets

ACRONYMFFGN


CPE CREDIT HOURS8


INTENDED AUDIENCEAuditors and accounting and financial professionals of governmental andnot-for-profit organizations

PREREQUISITEKnowledge of government and not-for-profit sectors


DELIVERY METHODGroup LiveSelf-Study Text


Frequent Frauds Found in Governmentsand Not-for-Profits



Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profit Organizations Recognizing fraud risks in governmental and not-for-profit organizations is often challenging due to the inherent nature of these organizations. In addition to their public nature, these organizations may have limited support staff or staff with limited accounting expertise which can result in less than effective fraud prevention and detection programs and/or increased opportunities for fraud. Using a combination of examples, explanations of audit standards, and case studies, obtain an understanding of the frauds most commonly perpetrated in government and not-for-profit organizations and what prevention and detection procedures are effective in responding to these fraud risks. This course also discusses how auditors might address their responsibilities with respect to fraud in a financial statement audit of governmental and not-for-profit organizations.

LEARNING OBJECTIVES


• Distinguish common fraud schemes often perpetrated in governmental and not-for-profit organizations.

• Identify the auditor’s responsibility with respect to fraud in a financial statement audit.

• Choose strategies to prevent, deter, and/or detect fraud in governmental or not-for-profit organizations.

• Determine audit procedures effective in addressing the risk of material misstatement due to fraud in the financial statements of governmental and not-for-profit organizations.

TOPICS DISCUSSED• GAAS and GAGAS standards related to the auditor’s responsibility

with respect to fraud in a financial audit

• Recognize areas where fraud most likely occurs in governmental and not-for-profit organizations

• Fraud programs and controls that may be effective in addressing fraud risks in governmental and not-for-profit organizations

ACRONYMFRGNP


CPE CREDIT HOURS8


INTENDED AUDIENCEAuditors and financial staff of governmental andnot-for-profit organizations

PREREQUISITEKnowledge of government and not-for-profit sectors






This course provides you with the tools necessary to enhance your not-for-profit accounting skills and create value-added services to clients. We take you beyond the theory through a case-study-intense, highly interactive, classroom environment where you will examine, evaluate, and perform case studies enhancing your working knowledge of fundamental not-for-profit accounting and reporting, presentation requirements, note disclosures unique to not-for-profits, and options allowed under GAAP.

LEARNING OBJECTIVES


• Identify major components of accounting and reporting in not-for-profit organizations.

• Recognize appropriate accounting for recording and recognizing contributions.

• Identify concepts related to valuation of contributed services and promises received near year-end.

• Apply fund accounting and the reclassification of fund balances into net asset classes.

• Recall the effects of split-interest agreements on not-for-profit entities.

• Determine the appropriate accounting for membership dues under various scenarios.

TOPICS DISCUSSED• Financial statement presentation

• Note disclosures

• Operating and non-operating costs

• Allocation of fundraising costs


• Membership fees

• Split-interest agreements

• Common financial statement mistakes

• Grant contributions and exchange transactions

• Statement of activities

• Programmatic Investments

ACRONYMFSNPO


CPE CREDIT HOURS8


INTENDED AUDIENCEAuditors, practitioners and accounting and financeprofessionals of not-for-profitorganizations

PREREQUISITEExperience in the not-for-profit environment




Accounting and Reporting for Not-for-Profit Organizations



Governmental Accounting and Reporting Advisor NEW!

Responding to the need for greater clarity from stakeholders, GASB issued GASB Statement No. 72, Fair Value Measurement and Application. This standard, effective for reporting periods beginning after June 15, 2015, changed the way state and local governments report the value of investments and other financial instruments. This course explores case studies, real-world examples, and hands-on practice scenarios. Learn to apply the principles of this GASB standard to your governmental financial statements.

LEARNING OBJECTIVES


• Apply the definition of fair value and an investment.

• Identify investments not measured at fair value.

• Identify the valuation techniques acceptable for state and local governments.

• Analyze the note disclosures required by GASB Statement No. 72.

TOPICS DISCUSSED• Accounting and reporting of investments at fair value

• Valuation techniques

• Required note disclosures associated with fair value measurement

ACRONYM GARU

FIELD OF STUDYGovernmental Accounting (8)

CPE CREDIT HOURS 8


INTENDED AUDIENCEAuditors and financial managers responsible for the accounting and reporting of state and local governments, agencies, divisions and teams

PREREQUISITE Knowledge of governmental accounting and reporting


DELIVERY METHOD Group LiveSelf-study on-demand




Governmental Accounting and Auditing Update

Don’t let recent developments slip by you. Understand the latest on governmental accounting and auditing with this fast-paced interactive course that analyzes the recent GASB requirements toward governments and provides an understanding of OMB and Yellow Book requirements.

LEARNING OBJECTIVES


• Apply the most recent requirements of GASB directed toward state and local governments.

• Recall key points related to the latest developments in OMB and Yellow Book requirements.

• Identify recent activities of the AICPA.




• Key changes in audit requirements resulting from the ASB Clarity Project

• GASB activities

ACRONYMGAU


CPE CREDIT HOURS8


INTENDED AUDIENCEAccounting and finance personnel responsible for accounting and financial reporting for governmentsand auditors of governments

PREREQUISITEKnowledge of governmentaccounting and auditing


DELIVERY METHODGroup LiveSelf Study Text Self-Study On-Demand with VideoSelf-Study Text with Video

FIRST OFFERING DATEMay 15, 2017 (First offering date guaranteed for all orders placed by 2/117)



Accounting and Auditing for Governmental Employee Benefits NEW!

GASB Statement No. 68, Accounting and Financial Reporting for Pensions, represented a monumental change for those that prepare financial statements for and audit governmental pensions. GASB Statement No. 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, apply many of those changes to governmental other postemployment benefits. This course provides in-depth examples and exercises which allow participants practical application of the concepts presented.

LEARNING OBJECTIVES


• Identify the new employer accounting requirements for public sector other post-employment benefit plans.

• Analyze the employer accounting requirements for public sector defined benefit and defined contribution plans.

• Interpret the substantial changes to actuarial methods and assumptions used to determine the accounting numbers.

• Calculate net pension liability (asset), net OPEB liability (asset), pension expense, OPEB expenses, and deferred inflows and outflows of resources related to pensions and OPEB and identify how they are displayed in the financial statements.

• Distinguish the various roles of the key players in the context of employer management, plan administrators and external parties.

• Apply the best practice solutions in single employer, agent multiple employer and cost-sharing multiple-employer plan audit engagements.

• Prepare and audit the required employer pension and OPEB note disclosures and RSI.

• Identify various practice issues encountered while preparing or auditing the pension and OPEB numbers and identify possible solutions.

TOPICS DISCUSSED• Accounting and reporting by governmental employers in accordance

with GASB Statement Nos. 68 and 74

• Best practices for auditing single and multiple employer plans

• Possible practice issues and practical solutions

• Pension and OPEB note disclosures and RSI

ACRONYM GEBS

FIELD OF STUDYGovernmental Accounting (4)Governmental Auditing (4)

CPE CREDIT HOURS 8


INTENDED AUDIENCEAuditors and financial managers responsible for the accounting and reporting of state and local governments

PREREQUISITE Prior experience with governmental accounting and reporting


DELIVERY METHOD CPEx Group LiveSelf-Study On-Demand Self-Study Text




Change is inevitable and at times overwhelming if you are unprepared. Ensure you are current in governmental and not-for-profit accounting and auditing. This update course is designed to prepare you for the latest accounting and auditing developments affecting governments and not-for-profits.

LEARNING OBJECTIVES


• Apply the most recent requirements of the GASB and FASB directed toward governments and not-for-profits.







• GASB activities

ACRONYMGNAU


CPE CREDIT HOURS8


INTENDED AUDIENCEAccounting and finance personnel responsible for accounting and financial reporting for governmentsand not-for-profit entities and auditors for these entities

PREREQUISITEBasic knowledge and experiencein governmental and not-for-profitaccounting and auditing


DELIVERY METHODCPEx Group LiveSelf Study Text Self-Study On-Demand with VideoSelf-Study Text with Video


Governmental and Not-for-Profit Annual Update



Audits of HUD-Assisted Projects

Do your audits of HUD-assisted projects make the grade? Receive high marks when you are well-versed on HUD organizations, programs, policies, and procedures. Learn how to discern the various audit requirements for HUD programs and how to comply with specific HUD regulations, contracts, and procedures. Plus, review the latest developments on professional standards affecting particular federal programs and how these updates impact your audits.

LEARNING OBJECTIVES


• Recall HUD’s organization, programs, and policies.

• Identify key concepts of the operating environment for property owners and projects with HUD-insured mortgages, direct loans, or capital grants.

• Recognize reasons a developer would choose to develop property with government assistance and, therefore, government oversight and regulation, when conventional financing is available

• Identify the specific requirements of Uniform Guidance, Audits of States, Local Governments and Not-for-Profit Organizations that differ from the HUD Consolidated Audit Guide.

• Identify the annual financial statement reporting requirements to HUD.

• Identify requirements for the separate agreed-upon procedures engagement prior to submission of the financial data templates to REAC and with HUD’s policy on submission, review, and reporting requirements.

TOPICS DISCUSSED• HUD programs

• Coverage of the consolidated HUD audit guide

• HUD’s organization, programs, and policies

• Key regulatory and contract provisions

• Annual financial statement requirements

• Current developments in HUD housing programs

• Section 8 programs

• Auditing key regulatory and contract provisions

• Applying the Consolidated Audit Guide to HUD-regulated mortgagees

ACRONYMHUD


CPE CREDIT HOURS8


INTENDED AUDIENCEPractitioners involved with orconsidering the performance ofaudits of HUD-assisted projects

PREREQUISITENone


DELIVERY METHODGroup LiveSelf-Study On-Demand Self-Study TextWebcast




Does a single audit have you running in circles? This course provides you with the knowledge to be more efficient and effective at planning and performing audits in accordance with the requirements of the Uniform Guidance and the Single Audit Act. Make sure your skills are up-to-date with the latest information in this challenging audit area.

This course is recommended learning to support the Intermediate Single Audit Certificate.

LEARNING OBJECTIVES


• Analyze the relationship of the Single Audit Act and the OMB Uniform Guidance.

• Identify fundamental auditee and auditor responsibilities related to a compliance audit of federal awards.

• Determine major federal programs.

• Determine the requirements of the single audit as it relates to understanding internal control, assessing the level of control risk, and testing the effectiveness of internal control relative to federal awards.

• Identify the single audit requirements for testing compliance with federal statutes and regulations and the applicable compliance requirements relative to major federal programs.

• Select reporting requirements.

• Identify the audit and reporting requirements for program-specific audits.

• Apply the types of guidance and requirements found in the Uniform Guidance, including cost principles for federal awards.

TOPICS DISCUSSED• Introduction to single audits

• Identifying federal assistance and determining major programs

• Understanding, assessing and testing internal control

• Testing compliance with federal statutes and regulations and applicable compliance requirements

• Auditor reporting in a Uniform Guidance compliance audit

• Program-specific audits

• Considerations related to implementing the Uniform Guidance requirements

ACRONYMINUG


CPE CREDIT HOURS8


INTENDED AUDIENCEAuditors performing single audit engagements, internal financial staff of governments, and not-for-profit entities interacting with auditors

PREREQUISITEBackground of not-for-profit or governmental accounting and auditing


DELIVERY METHODGroup Live Self-Study On-Demand Self-Study Text Webcast


Applying the Uniform Guidance in Your Single Audits



Not-for-Profit Accounting and Auditing Update

The best avenue to success is to be indispensable to your clients. The best way to becoming indispensable is having a solid understanding of your client’s business. This course details the latest developments affecting not-for-profits such as requirements of FASB directed toward the organizations and information on the latest OMB and Yellow Book developments.

LEARNING OBJECTIVES


• Apply the most recent requirements of the FASB directed toward not-for-profits.







• Private company financial reporting

ACRONYMNAU


CPE CREDIT HOURS8


INTENDED AUDIENCEAccounting and finance personnelresponsible for accounting and financial reporting for not-for-profits and auditors of those entities

PREREQUISITEKnowledge of not-for-profitaccounting and auditing


DELIVERY METHODGroup Live Webcast




Do you know what makes not-for-profit accounting and financial reporting different? Are you aware of how not-for-profit financial statements will change as a result of the FASB’s Financial Statement Project? Through a combination of practical guidance and case studies, this course will provide insight into what makes not-for-profits different while training you to clear key hurdles in not-for-profit accounting and reporting in an efficient and effective manner. Avoid the potholes of confusion and provide a financial picture that end users can truly understand.

LEARNING OBJECTIVES


• Identify the impact of the FASB’s Not-for-Profit Financial Statement Project.

• Identify the unique aspects of the not-for-profit environment.

• Apply the unique not-for-profit accounting and reporting requirements.

• Recall ways to perform more effective audits of not-for-profit organizations with better knowledge of not-for-profit accounting and reporting requirements.

TOPICS DISCUSSED• Core elements of financial reporting

• Exchange transactions and contributions

• Reporting and measuring results

• Impact of FASB’s Not-for-Profit Financial Statement Project

ACRONYM NFPF


CPE CREDIT HOURS 8


INTENDED AUDIENCEProfessionals working with or in the not-for-profit environment

PREREQUISITE Experience in the not-for-profit environment


DELIVERY METHOD Group LiveSelf-Study On-Demand Webcast


Not-for-Profit Financial Reporting: Mastering the Unique Requirements NEW!



Studies on Single Audit and Yellow BookDeficiencies

This course focuses on areas that may need special attention in a single audit. Increase your knowledge regarding these areas found in single audits and Yellow Book engagements using simulated case studies and practice exercises with lessons for today’s issues. These case studies and practice exercises are based on the Yellow Book and the Uniform Guidance and will assist you in avoiding common mistakes and recognizing deficiencies before it’s too late.

LEARNING OBJECTIVES


• Identify issues related to engagement letters.

• Analyze the requirements of continuing professional education under the Yellow Book CPE rules.

• Compare key points concerning the GAGAS Independence Framework to related issues.

• Identify considerations for major program determination.

• Determine the process of drafting an audit finding.

• Differentiate auditee and auditor responsibilities related to the Schedule of Expenditures of Federal Awards (SEFA) and potential problem areas in SEFA presentation.

• Choose the reporting requirements of a single audit.

TOPICS DISCUSSED• Engagement letters

• Management representation letters

• Yellow Book continuing professional education

• The GAO and Independence

• Major program determination

• Abuse

• Fraud risk factors

• Audit sampling

• Documentation

• Drafting findings

• Schedule of Expenditures of Federal Awards (SEFA)

• Reporting requirements

ACRONYMSAYB


CPE CREDIT HOURS8


INTENDED AUDIENCEAuditors performing single audits and internal financial staff of governmental and not-for-profit entities

PREREQUISITEExperience in Yellow Book and OMB environment






Preparers of governmental and nonprofit financial statements and their auditors often seek advice from the AICPA’s Technical Hotline as well as from the GASB Technical Inquiry System. The advice they receive from these sources is high-quality and non-authoritative, but offers viable solutions or reasonable alternatives for accounting and auditing issues related to governmental and nonprofit organizations. The objective of this course is to enhance participants’ knowledge and application of professional judgment by providing a review of the top accounting and auditing issues faced by preparers of governmental and not-for-profit financial statements and their auditors based on calls and inquiries received by both the AICPA and GASB during the past year.

LEARNING OBJECTIVES


• Identify current accounting issues facing governmental and not-for-profit organizations.

• Recognize audit challenges related to newly effective GASB standards.

• Apply recent GASB pronouncements to accounting transactions.

• Recall audit issues related to new and existing GASB standards.

TOPICS DISCUSSED• Current GASB developments

• Audit issues related to GASB developments

• Recent GASB pronouncements and their impact on accounting and reporting

• Top advice from the AICPA’s Technical Hotline and the GASB Technical Inquiry System

ACRONYMTGNP


CPE CREDIT HOURS8


INTENDED AUDIENCEExternal and internal auditors of governmental organizations and governmental accounting professionals

PREREQUISITEExperience in governmental accounting and auditing




AICPA’s Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs


ABLT Advanced Business Law for CPAs ........................................................................................ 119

ABV16 ABV Exam Review ................................................................................................................ 120

ACCS Advanced Controller and CFO Skills .................................................................................... 121

BVCSCH Business Valuation School .................................................................................................... 122

CFF16 CFF Exam Review ................................................................................................................. 123

CL4BFP The New Controllership: Keys to Boosting Financial Performance ...................................... 124

CL4BMS The New Controllership: Keys to Boosting Management Skills ........................................... 125

CL4COBP The Changing Role of the Controller: Advancing from Tactical to Strategic ....................... 126

CL4CSCB Critical Skills for Budgeting Success .................................................................................... 127

CL4EMPL Employment Law Update: Examining Critical Issues with FMLA, HIPPA, COBRA, ADA and More ........................................................................ 128

CL4FFMD Financial Forecasting: Planning for Success ......................................................................... 129

CL4FSABM Analyzing a Company’s Financial Statement ........................................................................ 130

CL4GSCA Position Your Organization for Success: Strategies for Today’s Competitive Environment ....................................................................................................131

CL4LAMA Lean Accounting and Management: Saving Money by Streamlining Operations ............... 132

CL4LAWU Employment Law Update: Reducing Employer Liability ......................................................133

CL4PYPL Analyzing Costs, Productivity, and Efficiency: Three Ways to Boost Your Bottom Line ....... 134

CL4SKSB Controller’s Update: Today’s Latest Trends .......................................................................... 135

CL4TKBP Risk, Cost, and Cash Management for Controllers and Financial Managers ....................... 136

COBP Transforming Your Role as Controller to Business Partner ................................................... 137

DAAN Analytics and Big Data for Accountants ............................................................................... 138

FFMD Financial Forecasting and Decision Making ......................................................................... 139

FSABM Financial Statement Analysis: Basis for Management Advice .............................................. 140

FVM316 Fair Value Workshop ............................................................................................................ 141

LAWU Employment Law Update: Key Risks and Recent Trends ..................................................... 142

SKSB Annual Update for Controllers ............................................................................................. 143

TCA Trusted Client Adviser Workshop ......................................................................................... 144

TKBP Toolkit of Best Practices for Today’s Controller and Financial Manager ............................... 145

Management and Consulting ServicesTABLE OF CONTENTS



Advanced Business Law for CPAs

Get a solid understanding of complex legal issues that come up every day and learn how to respond to them. Issue identification is often what separates top financial officers and managers from others. This course covers legal issues in employment, contracts, intellectual property, corporate law, securities, business taxes, environmental regulation, and public company matters. Limit your clients’ individual liability and insurance, head off tax issues, and take advantage of alternate forms of dispute resolution.

LEARNING OBJECTIVES


• Identify complex legal issues typically encountered by businesses.

• Interpret measures that businesses can implement to reduce legal exposures for entities, officers, and directors.

• Evaluate business disputes and potential resolutions. Trends in business law among topics including employment, tax, liability, intellectual property, and many more.

• Assess trends in today’s business environment.

TOPICS DISCUSSED• Employment cases covering topics such as at-will employment,

constructive discharge, retaliation, discrimination, harassment, whistleblower rights, and more

• Protecting intellectual property of the business, including how to prevent migration of the business’s trade secrets

• Tips and traps in reviewing and negotiating contracts

• Significant cases filed against business, and how these cases might have been avoided or damages mitigated

• Securities regulation and business insurance

• Key cases and legislative developments in business tax, environmental, and corporate law

• Alternate forms of dispute resolution, including pros and cons of arbitration and mediation

ACRONYMABLT

FIELD OF STUDYBusiness Law

CPE CREDIT HOURS8


INTENDED AUDIENCECPAs in business and industry,and CPAs in public practice who want to increase their knowledge of legal issues encountered by businesses

PREREQUISITEExperience in, and knowledgeof, legal issues encountered by businesses






ABV Exam Review NEW!

The AICPA ABV Exam Review Course is the only comprehensive program backed by the resources and collective expertise of business valuation professionals associated with the AICPA. The content within the course covers BOTH parts of the modular ABV Exam. The goal of this review course is to prepare candidates to take and pass the ABV Exam. Individuals taking this course will receive a comprehensive overview of business valuation ('BV') information covering the ABV Exam's Content Specification Outline (CSO). The CSO serves as the AICPA's BV body of knowledge.

This course also provides helpful test-taking tips and includes more than 350 review questions (including case studies) to assist in your exam preparation.

LEARNING OBJECTIVES

When you complete this course you will be able to:• Define the engagement and premise of value and write the

engagement letter• Identify valuation related professional standards and guidelines issued by

AICPA (e.g., Statement on Standards of Valuation Services No. 1) and tax authorities

• Review sources of data, techniques and methods used to analyze business interest, value drivers, and risk assessment

• Examine the three primary approaches to value (and related hybrid approaches), as well as discounts, premiums and the reconciliation of value estimates

• Apply BV knowledge to special issues, including intellectual property, litigation and dispute resolution services, FLPs and LLCs, ESOPs, special types of securities, and reporting

• Gain familiarity with landmark cases

TOPICS DISCUSSED• Qualitative and Quantitative Analysis: This section covers knowledge

of sources of data, techniques and methods used to analyze business interests, value drivers, and risk assessment

• Valuation Analysis: This section covers knowledge of the three primary approaches to value and related hybrid approaches. It also covers levels of value, discounts, premiums and the reconciliation of indicated values

• Related Topics: This section covers knowledge of other important topics pertaining to business valuation that include defining and developing the scope of the engagement, relevant professional valuation standards (e.g., Statement on Standards for Valuation Services No. 1 (SSVS No. 1), the Uniform Standards of Professional Appraisal Practice (USPAP), tax guidelines, and federal laws related to business valuations), financial reporting, litigation and dispute resolution services, case law, intellectual property and other intangible assets, family limited partnerships (FLPs), limited liability companies (LLCs), employee stock ownership plans (ESOPs), special types of securities and reporting.

ACRONYMABV16

FIELD OF STUDYSpecialized Knowledge & Applications

CPE CREDIT HOURS16


INTENDED AUDIENCEAnyone registered for the ABV Exam or considering taking the exam.

PREREQUISITENone

ADVANCED PREPARATIONA significant amount of independent reading and study will be necessary to prepare for the exam prior to the review course.

DELIVERY METHODOn Site, Webcast, Self-Study Text




This course examines best practices of leading-edge controllers and CFOs. Demonstrate your advanced skills that add value and contribute to the success of the organization. You will learn specific skills every CFO or controller needs to be successful, and you will find that you suddenly have more power and influence than you ever thought possible. Show the company’s leadership how vital you are to their profitability!

LEARNING OBJECTIVES

When you complete this course you will be able to

• Identify the critical skills that today’s CFO needs to add value to your company and boost your career.

• Compare your personal goals with the organization’s mission and improve your skills in the key areas needed for success.

• Determine how to become a powerful agent for positive change and an advocate and coach for your team.

• Identify the leadership skills that your firm needs you to have.

TOPICS DISCUSSED• Isolate the critical skills and attitudes to be effective in the future

• Become an effective coach

• Development of measurable missions and strategies

• Aligning a firm’s strategies with its internal reporting system

• Selling ideas and generating “buy-In” from others

• Recognition of and response to the need for constant change and adaptation

• Developing a tailored action plan suitable to specific needs

ACRONYMACCS

FIELD OF STUDYFinance

CPE CREDIT HOURS8


INTENDED AUDIENCEControllers and CFOs with atleast four years of leadershipexperience and the desire toexpand in their role

PREREQUISITEPrevious financial managementexperience




Advanced Controller and CFO Skills



Business Valuation School NEW!

With the tools acquired during the five intensive days of the AICPA’s Business Valuation School, you’ll build on essential valuation skills and advance your technical valuation proficiency to build upon the services you currently provide or expand into a new service area.

The school features a collegial atmosphere that’s perfect for sharing ideas and interacting with prominent experts and thought leaders. They’ll demonstrate how standards, techniques and approaches are incorporated into everyday practice. And you’ll get a head start on the learning requirements to pursue the ABV® credential during this event.

LEARNING OBJECTIVES


• Identify the basic standards of value, research sources and techniques, how to perform analysis of financial statements and company risk factors.

• Determine when and how to apply the three valuation approaches: Income Approach, Market Approach, and Asset Approach.

• Determine how to apply valuation discounts & premiums and how to determine which are appropriate for various levels of ownership interests.

• Use and comply with the AICPA’s Statement on Standards for Valuation Services (SSVS No. 1).

• Identify buy/sell agreements, family limited partnerships (FLP), valuing pass-through entities, tax valuations, divorce valuations, intangible asset valuations and fair value for financial reporting concepts.

• Identify how to prepare the valuation report.

TOPICS DISCUSSED• Valuation Introduction

• Research Techniques

• Financial Statement Analysis

• Asset Approach

• Income Approach

• Cost of Capital/Rates of Return

• Market Approach

• Discounts/Premiums

• Reports

• Standards

• Tax Valuations

• Divorce

• S Corporations

• Intangible Assets

ACRONYMBVCSCH

FIELD OF STUDYSpecialized Knowledge & Application

CPE CREDIT HOURS45


INTENDED AUDIENCEPractitioners with intermediate business valuation knowledge looking to grow a valuation practice within their firms or build upon current skillsets.

Professionals in business and industry seeking to increase their technical expertise in valuation.

Professionals working with private equity firms, participating in mergers and acquisitions, or assisting clients in divorce matters.

PREREQUISITEFoundational level of valuation knowledge






The AICPA CFF Exam Review Course is the only review program backed by the resources and collective expertise of forensic accounting professionals associated with the nation’s premier membership organization for CPAs, the AICPA. The goal of this course it to prepare candidates to take and pass the Certified in Financial Forensics (CFF) exam. Join us for two days of engaging and informative review of all topics outlined in the CFF Exam’s Content Specification Outline (CSO). The CSO serves as the AICPA’s CFF body of knowledge.

LEARNING OBJECTIVES

When you complete this course you will be able to• Recognize professional responsibilities and practice management. As in all

engagements, CPAs need to be cognizant of the professional standards applicable to forensic matters

• Apply fundamental forensic knowledge. The CPA’s understanding of the applicable civil and criminal justice systems (or alternative dispute resolution process) is essential to the planning, performance and reporting of a forensic engagement. While not every forensic engagement will result in litigation, each one should be approached as if it will be presented in court

• Apply specialized forensic knowledge. Since each forensic accounting engagement is unique, the forensic accountant must use appropriate specialized forensic knowledge. Topics covered include bankruptcy, insolvency and reorganization; electronic data analysis; damages calculations; family law; financial statement misrepresentation; fraud prevention, detection and response; and valuation

TOPICS DISCUSSED• Professional Responsibilities and Practice Management: As in all

engagements, the CPA needs to be cognizant of the professional standards applicable to forensic matters. Non-Authoritative guidance is also available to assist the forensic accountant in various aspects of forensic accounting.

• Fundamental Forensic Knowledge: The accountant’s understanding of the applicable civil or criminal justice system (or alternative dispute resolution process) is essential to the planning, performance and reporting of a forensic engagement. While not every forensic engagement will result in litigation, consideration must be given to the possibility that each forensic engagement has to be approached from the very beginning as if it will be presented in court.

• Specialized Forensic Knowledge: Since each forensic accounting engagement is unique with its own facts and objectives, the forensic accountant needs to use appropriate specialized forensic knowledge, tools and procedures during the engagement. A basic knowledge of each of the following areas is helpful and no one practitioner would be expected to know them all but rather would seek expert assistance where necessary. The specialized areas include: bankruptcy, insolvency and reorganization; computer forensic analysis; economic damages calculations; family law; financial statement misrepresentation; fraud prevention, detection and response; and valuation.

ACRONYMCFF16

FIELD OF STUDYSpecialized Knowledge & Applications

CPE CREDIT HOURS16


INTENDED AUDIENCEAnyone registered for the CFF Exam or considering it

PREREQUISITENone

ADVANCED PREPARATIONA significant amount of independent reading and study will be necessary to prepare for the exam, regardless of whether the candidate attends the review course or not.

DELIVERY METHODOn Site, Webcast, On Demand


CFF Exam Review NEW!



The New Controllership: Keys to BoostingFinancial Performance

This program recognizes that the controller must have current technical knowledge of financial subjects such as cash and debt management, planning, the latest accounting department efficiency issues, and new oversight and control concepts. This course makes a clear and important distinction between the older-style organization similar to GM, and the newer organizations like Google or Apple. As the course moves through the subjects, constant contrast is made between how things are done in the modern versus the older-style organization. Make sure you have all the right tools to thrive in today’s environment and manage a more successful organization!

LEARNING OBJECTIVES

When you complete this course you will be able to

• Determine how you, as a finance professional, can influence your organization’s success and make the most of your company’s potential.

• Apply techniques for managing a more successful organization.

• Identify new and more efficient ways to run your department.

• Distinguish new ways of achieving greater success as an individual.

TOPICS DISCUSSED• Planning and budgeting

• Risk management

• Customer service and efficiency

• Cash and debt management

• Cloud computing

ACRONYMCL4BFP

FIELD OF STUDYManagement Advisory Services

CPE CREDIT HOURS4


INTENDED AUDIENCECFOs, controllers, and otherfinancial managers

PREREQUISITEExperience in financialmanagement in a medium orsmall company






The New Controllership: Keys to BoostingManagement Skills

The controller of a company must have people management skills to hire the best people for the department, correct and coach in a successful fashion, and lead the department to the point where it is a well-oiled machine. The job of the controller is very challenging, and that is why we explore personal tips on individual efficiency, delegation, and working within the corporate politics of the organization. This course makes a clear and important distinction between the older-style organization similar to GM, and the newer organizations like Google or Apple. As the course moves through the subjects, constant contrast is made between how things are done in the modern versus the older-style organization. Make sure you have all the right tools to thrive in today’s environment and manage a more successful organization!

LEARNING OBJECTIVES


• Determine how you, as a finance professional, can influence your organization’s success and make the most of your company’s potential.

• Apply techniques for managing a more successful organization.

• Identify new and more efficient ways to run your department.

• Distinguish new ways of achieving greater success as an individual.

TOPICS DISCUSSED• Changing styles of organizations

• Leadership vs. management

• Hiring the right people

• Personality types

• Employee motivation

• Negotiation skills

• Self-management

ACRONYMCL4BMS


CPE CREDIT HOURS4


INTENDED AUDIENCECFOs, controllers, and other financial managers

PREREQUISITEExperience in financialmanagement in a medium or small company






The Changing Role of the Controller: Advancing from Tactical to Strategic NEW!

Are you ready to take your role as controller to the next level while adding significant value to the organization? A successful Controller will go beyond financial statements, internal controls and general accounting to create new value for the organization. We’ll explore new additional roles that controllers are now accepting and outline a roadmap you can use to expand your role as a controller from simply internal process/transaction oriented to externally focused understanding of industry and macro trends.

LEARNING OBJECTIVES


• Differentiate between the value of the traditional controller and the business oriented controller.

• Apply the definition of controllership in your company by integrating controllership into the larger financial and organization leadership function.

• Distinguish the importance of the planning process and the Controllers respective role.

• Apply lean techniques to the accounting department and the organization.

• Determine how Servant Leadership increases the success of the controller.

TOPICS DISCUSSED• Leadership vs. Management

• Business and strategic planning processes

• Corporate culture

• Lean management techniques and processes

• Recruiting, retaining and developing employees

• Communications, listening and presentation skills

• Managing “up” and how to master it

• Business Strategy and the Controller

• The need for increased efficiency and the application of Lean techniques

• Application of best practices in the Accounting Department

ACRONYMCL4COBP

FIELD OF STUDYBusiness Management & Organization

CPE CREDIT HOURS4


INTENDED AUDIENCECFOs, controllers and management accountants who want to improve the value add and impact of their skill set in order to drive the financial performance of an organization

PREREQUISITEExperience in financial management of a medium or small company






Budgeting is both an art and a science. Learn how to apply leading-edge tools and methods to make your planning process more strategic and your budget process more flexible. Your budget should not lead to “turf wars” over precious and scarce resources. You will experience how to build a set of decision-making processes early on and how to use them to make smart resource allocation choices that benefit your entire organization. You will also explore ways to have your planning and budgeting process work to increase the potential for higher earnings.

LEARNING OBJECTIVES


• Identify what are the critical elements of the budgeting process in an organization.

• Determine the key elements in building accountability.

• Identify tools to help analyze proposals or options.

• Determine ways to take your budgeting and planning to a higher level and solve many high-level budget problems.

• Identify budgeted action plans, cost initiatives, and a process for calculating the return on investment for expenditures and head count increases.

TOPICS DISCUSSED

• Ways to measure the impact of a strategy on firm spending

• How nonfinancial performance impacts a budget’s success

• Visionary and game-free planning and forecasting

• Ways to rally and strengthen the overall process

• Finding the right balance among people, profits, and controls

ACRONYMCL4CSCB


CPE CREDIT HOURS4


INTENDED AUDIENCECFOs, controllers, financial andbudget managers, and analysts

PREREQUISITEAt least two years experiencepreparing budgets, forecasts, and planning




Critical Skills for Budgeting Success



Employment Law Update: Examining Critical Issues with FMLA, HIPPA, COBRA, ADA and More NEW!

Employment law issues affect virtually every business, governmental entity, and not-for-profit organizations. This update examines employer liability for discrimination of all types, including disability discrimination and violations of the Americans with Disabilities Act (ADA); wage and hour laws; the Family Medical Leave Act (FMLA); Health Insurance Portability and Accountability Act (HIPAA) and expensive lessons learned for simple Consolidated Omnibus Budget Reconciliation Act (COBRA) violations. Also discussed are noncompete covenants and pitfalls for employers approached by employees of competitors; and how nondisclosure and nonsolicitation agreements can provide many of the protections – without some of the downsides – of noncompetes. Cases illustrating common ways employers violate the various employment laws are highlighted. This course also includes a 50-state survey of noncompete agreements which addresses the various state’s position on enforceability, restrictions and scope, standards, consideration, and judicial revisions of noncompetes.

LEARNING OBJECTIVES


• Distinguish the many forms of discrimination which lead to small and large damage awards against employers.

• Evaluate trends in discrimination claims, including trending topics that expose organizations to claims under the ADA.

• Assess employer liability issues related to FMLA, HIPAA, and COBRA compliance.

• Identify the most common violations of wage and hour laws.

• Analyze factors that result in noncompetes being unenforceable, and alternative means of protecting proprietary employer information.

TOPICS DISCUSSED• Discrimination of all types, and “hot topics” in EEOC enforcement cases

involving discrimination

• Employee and non-employee ADA claims and trends

• FMLA, HIPAA, and COBRA eligibility standards and violations, including permissible health inquiries

• Effective employer responses to overtime claims and classification issues

• Common provisions that can result in a noncompete being unenforceable

ACRONYM CL4EMPL


CPE CREDIT HOURS 4

KNOWLEDGE LEVEL Advanced

INTENDED AUDIENCECPAs in business and industry and non-profits, and CPAs in public practice who want to increase their knowledge of employment law issues encountered by businesses and non-profits

PREREQUISITE Experience in, and knowledge of, employment law issues encountered by businesses and non-profits


DELIVERY METHOD Group Live Webcast




Financial Forecasting: Planning for Success

Proper planning is the key to the success of any company. With CPAs constantly being asked to plan a company’s future, forecasting is one area to demonstrate your special value. This course provides the tools necessary to project the balance sheet and statements of income and cash flow. Determine the company’s maximum sustainable growth and predict its external fund requirements.

LEARNING OBJECTIVES


• Recall the basics of planning and forecasting financial statements.

• Recognize key considerations related to a basic forecasting model.

• Identify the evidence of growth mismanagement.

• Recognize how to analyze projected or forecasted financial statements.

TOPICS DISCUSSED• Overview of the forecasting process

• The basic forecasting model

• Techniques used to forecast sales

• A case analysis on working capital planning

• Forecasting the company’s capital structure

• Projecting the income statement and balance sheet

ACRONYMCL4FFMD


CPE CREDIT HOURS4


INTENDED AUDIENCEFinancial professionals responsible for preparing financial forecasts

PREREQUISITENone






More and more, clients are turning to you for advice on financial performance. Are you ready? This course presents the financial statements as a set of dynamic instruments that can be used for accurate, relevant, and timely financial decisions. Focus on the economic and financial conditions that caused the statements to change and discover how businesses can manage liquidity, debt, and profitability. Plus, explore effect ratios, causal ratios, pro forma analysis, sustainable growth, and much more.

LEARNING OBJECTIVES


• Identify how an analyst places a value on a company.

• Identify which ratios are effect ratios.

• Recognize the causes of common financial problems and determine solutions to common financial problems such as reduced liquidity, increased leverage, and low profitability.

• Recall how analytic tools help management make decisions.

• Indicate ways to correct liquidity problems.

TOPICS DISCUSSED• Valuation techniques

• Effect ratios

• DuPont system for analyzing profitability

• Causal analysis

• How to conduct a financial statement analysis

ACRONYMCL4FSABM

FIELD OF STUDYAccounting (1), Auditing (1), & Finance (2)

CPE CREDIT HOURS4


INTENDED AUDIENCEAccounting professionalsresponsible for financial statement analysis

PREREQUISITENone




Analyzing a Company’s Financial Statement



Position Your Organization for Success:Strategies for Today’s Competitive Environment

In today’s economic environment financial professionals must play an active role in positioning their organization for success. Think about the following, and other related questions. How did your organization fare during the last recession? Is it prepared for the current and future competitive environment? Does your financial group still perform its tasks as it did several years ago? CPAs must foster innovation within the financial team and throughout their organizations. Gone are the days when financial staffs were viewed solely as being responsible for recording results and issuing reports. The ability to quickly turn data into useful information, accelerate the decision-making process, incorporate efficient safeguards, provide a pipeline of qualified professionals, and maximize financial returns are requirements today. To successfully perform these and a growing list of other responsibilities, financial professionals not only need to be well-grounded in their core technical skills, but also in non-traditional skills. This program provides specific ideas and actions that can improve both today’s activities and future results.

LEARNING OBJECTIVES


• Identify significant business trends and ways to add value in your organization.

• Determine how to organize the finance function to meet current and future responsibilities.

• Analyze why new ideas and programs can fail.

• Identify ways to improve your ability to hire, manage, and retain skilled professionals.

• Analyze the current economic and competitive environment.

• Apply insights into improving an organization’s decision-making process.

TOPICS DISCUSSED• Managing the finance function in a turbulent competitive environment

• Incorporating strategic thinking throughout the organization

• Accelerating the decision-making process

• Providing a pipeline of skilled professionals

• Developing a successful compensation program.

• Pareto analysis

ACRONYMCL4GSCA


CPE CREDIT HOURS4


INTENDED AUDIENCEOwners, controllers, treasurers,financial officers, and otherfinancial managers in organizations with less than $250 million in sales

PREREQUISITEManagement experience inaccounting, finance, or operations






Companies using Lean Accounting have better information for decision making, have simple and timely reports that are clearly understood by everyone in the company and they focus their business around the value created from their customers. Learn to minimize waste and create wealth in your organization through a lean accounting and management approach that improves profitability by streamlining operations. Provide customer value through target-costing and eliminate waste through value-stream management. Improve flow through capacity management. Achieve perfection through continuous process improvement. Those in both manufacturing and service industries can benefit from the techniques presented in this course.

LEARNING OBJECTIVES


• Formulate a plan to increase profitability by increasing value to customers and clients.

• Identify ways to create excellence and customer-driven performance.

• Assess ways to improve the flow of products and services to the client.

• Evaluate critical processes to create perfection through continuous process improvement.

TOPICS DISCUSSED• Basic principles of lean accounting and thinking

• Target costing and budgeting

• Value stream management

• Capacity Management

• Material requirements planning

• Continuous process improvement

• Performance management

ACRONYMCL4LAMA


CPE CREDIT HOURS4


INTENDED AUDIENCEIndustry CPAs in middle andupper management and publicpractitioners responsible forproductivity improvement

PREREQUISITEManagement responsibility infinance, operations, or planning




Lean Accounting and Management:Saving Money by Streamlining Operations



Employment Law Update: Reducing Employer Liability NEW!

Employment law issues affect virtually every business, governmental entity, and not-for-profit organization. This update examines trends in employment-related claims and settlements including; members of protected classes and the implications of that membership; analysis of state trends in employment litigation; e-employment and cyber issues such as employee and employer social media rights; device and internet use and monitoring; employer liability issues for employee internet use; telecommuting and “off-the-clock” work issues; wrongful termination; bullying and its implications; harassment; and retaliation. This course also introduces you to the Employment Claim Risk Assessment Tool, which provides you a framework to analyze your organization’s or your client’s exposures to employment-related claims.

LEARNING OBJECTIVES


• Interpret recent trends in employment claims and employer liability.

• Assess employment and cyber employment risks to your organization or a client’s organization.

• Determine why retaliation claims and suits are increasing dramatically.

• Analyze factors leading to all types of harassment claims, including sexual harassment.

• Evaluate how wrongful termination claims fit in the framework of claims made in common employment suits.

TOPICS DISCUSSED• Employment issues related to social media, e-device and bring your own

device (BYOD), internet use, and website contents

• Wrongful termination, at-will employment, constructive discharge and retaliation

• Dealing with whistleblowers in all types of organizations

• Factors that lead to employers being sued for multi-million dollar verdicts in favor of former employees

• Using a risk assessment tool to assess employment claim exposures

ACRONYM CL4LAWU


CPE CREDIT HOURS 4

KNOWLEDGE LEVEL Advanced


PREREQUISITE Experience in, and knowledge of, employment law issues encountered by businesses and non-profits


DELIVERY METHOD Group Live Self-Study On-DemandWebcast




Analyzing Costs, Productivity, and Efficiency:Three Ways to Boost Your Bottom Line

This hands-on workshop gives you specific ways to directly impact your organization’s bottom line. These proven techniques for plugging the most-overlooked profit leaks come from specific strategies for lowering costs, improving productivity, and gaining efficiencies. Explore the different methods in-depth, see how easy they are to implement and what huge impact they can have on the bottom line. Each tool or strategy is one to pass on to clients and co-workers.

LEARNING OBJECTIVES


• Determine a clear understanding of your organization’s strategy, how it drives costs, and how to create awareness of the impact of costs.

• Identify and remove costs that do not benefit the customer.

• Analyze ways to improve internal processes for maximum effectiveness.

TOPICS DISCUSSED• How to identify profit leaks

• Use of rewards and recognition to save money and increase productivity

• Ways to analyze the bottom-line impact of major decisions

• Tools to measure the customer-service impact of cost-cutting initiatives

• Process for collecting ideas that increase profits

ACRONYMCL4PYPL


CPE CREDIT HOURS4


INTENDED AUDIENCEAny employee who must search for profit leaks or who is involved in improving his or her own workprocesses

PREREQUISITEExperience in financial management of a medium or small company






Strengthen your abilities as a controller and help your management team understand current economic issues through the latest trends in accounting, finance, human resources, treasury management, and business systems. In this course you will discuss leading-edge topics in managerial accounting and finance in a session that is packed with useful tips and practical guidance that you can apply immediately.

LEARNING OBJECTIVES


• Identify economic indicators that can assist in charting your organization’s course.

• Identify current issues that impact the financial stability of your organization.

• Distinguish major trends in accounting, corporate finance, human resources, treasury management, and business systems.

• Determine the link between big data and predictive analytics. Use new tools for business planning, forecasting, budgeting, and reporting.

• Recognize the key challenges that concern CEOs.

TOPICS DISCUSSED• Economic and Human Resource trends

• Best practices to manage working capital

• Leading-edge financial management tools and techniques

• New issues in treasury management and controllership

• Big Data

• Current trends in information systems and technology

• Current trends in leading and developing staff to increase productivity and profitability

ACRONYMCL4SKSB


CPE CREDIT HOURS4


INTENDED AUDIENCECFOs, controllers, and otherfinancial managers





Controller’s Update: Today’s Latest Trends



Risk, Cost, and Cash Managementfor Controllers and Financial Managers

When an organization fails, it is usually due to several factors. These often result from a number of undetected, poor practices that infect and grow throughout the entire organization. They can include a lack of understanding of costs, poor asset allocation, systems that support the status quo, failure to identify risk, tunnel vision by management, and so on. Often, management will repeat poor practices across the enterprise. For example, do you think a so-called “budgeting crisis” is normally due to the budget, or actually hidden, existing problems that were uncovered due to the budgeting process? This course demonstrates the use of practices and techniques specifically designed to assist CPAs and other financial professionals in adding value to their company through improved decision-making, cost management, understanding business cycles, managing continuous improvements, cash management, and risk management. Examples of actions by both successful and failed organizations are used throughout the session.

LEARNING OBJECTIVES


• Identify and correct practices that can negatively impact an organization.

• Determine and measure cost drivers and trends.

• Recall how to navigate an organization through the business cycle.

• Apply and manage a variety of improvement programs.

• Apply cash management activities and consolidate them into an organization’s plans.

• Identify and identify how to manage risk throughout the enterprise.

TOPICS DISCUSSED• Techniques and ideas to establish and maintain an effective organization

• Examples of successful and failed companies as a source of learning

• Identification of broad measures that provide insights into the direction of the economy

• Practical ideas to improve forecasting

• Framework and methods to uncover and manage risk

ACRONYMCL4TKBP


CPE CREDIT HOURS4


INTENDED AUDIENCEOwners, controllers, treasurers,financial officers, and otherfinancial managers inorganizations with less than $250 million in sales



DELIVERY METHODGroup Live Self-Study On-Demand Webcast




Are you ready to take your role as controller to the next level while adding significant value to the organization? A successful Controller will go beyond financial statements, internal controls and general accounting to create new value for the organization. We’ll explore new additional roles that controllers are now accepting and outline a roadmap you can use to expand your role as a controller from simply internal process/transaction oriented to externally focused understanding of industry and macro trends.

LEARNING OBJECTIVES


• Differentiate between the value of the traditional controller and the business oriented controller.

• Recall the definition of controllership in your company by integrating controllership into the larger financial and organization leadership function.

• Distinguish your role within your organization.

• Apply a wide variety of financial and management skills to integrate the position of controller into the organization’s overall financial process.

• Recognize how Servant Leadership increases the success of the controller.

TOPICS DISCUSSED• Leadership vs. Management

• Business and strategic planning processes

• Corporate culture

• Lean management techniques and processes

• Promoting and maintaining an ethical culture

• Recruiting, retaining and developing employees

• Project and change management

• Communications, listening and presentation skills

• Managing “up” and how to master it

• Business Strategy and the Controller

• The need for increased efficiency and the application of Lean techniques

• Application of best practices in the Accounting Department

ACRONYMCOBP

FIELD OF STUDYBusiness Management & Organization

CPE CREDIT HOURS8


INTENDED AUDIENCECFOs, controllers andmanagement accountants whowant to improve the value add and impact of their skill set in order to drive the financial performance of an organization

PREREQUISITEExperience in financialmanagement of a medium or small company




Transforming Your Role as Controller to Business Partner



Analytics and Big Data for Accountants

Analytics is the new force driving business. Tools have been created to measure program impacts and ROI, visualize data and business processes, and uncover the relationship between key performance indicators, many utilizing the unprecedented amount of data now flowing into organizations. In this course you will discuss leading-edge topics in analytics and finance in a session that is packed with useful tips and practical guidance that you can apply immediately.

LEARNING OBJECTIVES


• Deal with major trends in predictive analytics, optimization, correlation of metrics, and big data.

• Interpret and manage new trends in analytics techniques affecting your organization.

• Utilize new tools for data analytics.

• Critically interpret analytic reports and advise decision makers.

TOPICS DISCUSSED• Evidence-based techniques for finding or generating data, selecting

key performance indicators, isolating program effects

• Relating data to return on investment, financial values, and executive decision making

• Data sources including surveys, interviews, customer satisfaction, engagement, and operational data

• Visualizing and presenting complex results

ACRONYMDAAN


CPE CREDIT HOURS8


INTENDED AUDIENCECFOs, controllers, treasurers, and other financial managers

PREREQUISITENone






Proper planning is key to any company’s success. With CPAs constantly being asked to plan a company’s future, forecasting is one area to demonstrate your unique value. This course provides the basic tools necessary to project the balance sheet and statements of income and cash flow. Determine the company’s maximum sustainable growth and predict its external fund requirements.

LEARNING OBJECTIVES


• Recall the basics of planning and forecasting financial statements.

• Recall considerations related to a basic forecasting model.

• Identify the evidence of growth mismanagement and develop the skills to determine maximum sustainable growth.

• Apply statistical procedures to forecasting.

• Analyze projected or forecasted financial statements.

TOPICS DISCUSSED• Overview of the forecasting process

• The basic forecasting model

• Techniques used to forecast sales

• A case analysis on working capital planning

• Forecasting the company’s capital structure

• Projecting the income statement and balance sheet

• Determining maximum sustainable growth

• Using forecasting to aid growth planning

• Forecasting short-term cash requirements

ACRONYMFFMD


CPE CREDIT HOURS8


INTENDED AUDIENCEFinancial professionalsresponsible for preparing forecasts

PREREQUISITENone




Financial Forecasting and Decision Making



Financial Statement Analysis: Basis for Management Advice

More and more, businesses turn to you for advice on financial performance. Are you ready? This course presents the financial statements as a set of dynamic instruments that can be used for accurate, relevant, and timely financial decisions. Focus on the economic and financial conditions that caused the statements to change and discover how businesses can manage liquidity, debt, and profitability. Plus, explore effect ratios, causal ratios, pro forma analysis, sustainable growth, and much more.

LEARNING OBJECTIVES


• Identify how an analyst places a value on a company.

• Recognize the causes of and determine solutions to common financial problems such as reduced liquidity, increased leverage, and low profitability.

• Recall key points related to bankruptcy prediction models.

• Indicate ways to correct liquidity problems.

TOPICS DISCUSSED• Valuation techniques

• Effect ratios

• DuPont system for analyzing profitability

• Causal analysis

• How to conduct a financial statement analysis

• Users of financial statements

• Forecasting sustainable growth

• Bankruptcy prediction models

ACRONYMFSABM

FIELD OF STUDYAccounting (3)Auditing (3)Finance (2)

CPE CREDIT HOURS8


INTENDED AUDIENCEAccounting professionalsresponsible for financial statement analysis

PREREQUISITENone






During this workshop, you will examine fair value from all sides and translate your new insights directly into financial reporting. During three intensive days, you will interact with the instructor and your peers in a collegial, small-group setting, evaluate real-world case studies and participate in extended Q&A opportunities. You will also receive an authoritative framework for applying fair value accounting rules, evaluate the fair value of individual assets as prepared by an outside valuation specialist, compare and contrast fair value in IFRS and U.S. GAAP, and exchange ideas with colleagues to stay ahead of the curve on fair value measurement. Additionally, the CPE hours obtained from this course will count toward the required hours of education for the CEIV credential.

LEARNING OBJECTIVES


• Apply fair value accounting rules

• Evaluate the fair value of individual assets as prepared by an outside valuation specialist compare and contrast fair value in IFRS and U.S. GAAP

• Exchange ideas with colleagues to stay ahead of the curve on fair value measurement.

TOPICS DISCUSSED• Overview of Fair Value Accounting

• FASB ASC 820, Fair Value Measurement

• FASB ASC 805, Fair Value Measurement in Business Combinations

• Issues in Valuation of Privately-Held Equity Securities Issued as Compensation

• Regulatory Environment and Audit Considerations

• Fair Value Measurements under IFRS

• How Identifiable Intangible Assets Create Value in a Business

• The Market Approach

• The Income Approach

• Fair Value of Customer Related Assets

• Useful Life Analysis of Intangible Assets

• Audit Considerations

• Case Studies

ACRONYMFVM316

FIELD OF STUDYAccounting & Auditing

CPE CREDIT HOURS24


INTENDED AUDIENCESenior financial executives of both public and private companies and their finance/accounting staff, auditors and other CPAs as well as business valuation specialists

PREREQUISITENone



FIRST OFFERING DATEAvailable Now

Fair Value Workshop NEW!



Employment Law Update: Key Risks and Recent Trends

Businesses and non-profits today face an explosion of EEOC actions and employment litigation that can threaten the organization’s financial stability as well as its reputation. This course will update you on, and provide tips about mitigating exposure for, the key employment risks that every employer faces: cyber issues such as social media, device and internet use, wrongful termination, retaliation, whistleblowers, all types of discrimination and harassment, workplace safety, wage and hour laws, immigration issues, laws such as the FMLA, ADA, HIPAA, COBRA, FLSA, and more. Know how to react to developing employment issues, understand recent trends in employment claims, and arm yourself with the knowledge and assessment tools that can make a difference for your employer or your clients.

LEARNING OBJECTIVES


• Measure risk in the primary areas of employment exposures. • Determine if your organization is current and compliant in cyber related

issues affecting websites, devices, social media, and more.• Develop and enhance policies and procedures in response to identified

employment risks.• Understand trends in retaliation, discrimination, disability, wrongful

termination, and other high-risk areas of employment law.• Identify and implement measures to deter and reduce developing

employment-related legal exposures.

TOPICS DISCUSSED• Employment issues related to social media, e-device and BYOD, internet

use, and website contents• Wrongful termination, at-will employment, constructive discharge and

retaliation• Age, race/national origin, sex, gender, sexual orientation, genetic,

religious, disability, and other forms of discrimination• Dealing with whistleblowers in all types of organizations• Wage and hour issues and immigration/undocumented workers• Using mediation and arbitration to resolve employment disputes• Family Medical Leave Act, Fair Labor Standards Act, HIPAA, COBRA,

ERISA, and more• When and why some employers are hit with multimillion dollar verdicts

in favor of former employees• Noncompete, nondisclosure, and nonsolicitation agreements,

and what works• Key trends in recent employment cases and legislation

ACRONYMLAWU


CPE CREDIT HOURS8



PREREQUISITEExperience in, and knowledgeof, employment law issuesencountered by businesses and non-profits






Strengthen your abilities as a controller and help your management team understand current economic issues through the latest trends in accounting, finance, human resources, treasury management, and business systems. In this course you will discuss leading-edge topics in managerial accounting and finance in a session that is packed with useful tips and practical guidance that you can apply immediately.

LEARNING OBJECTIVES


• Identify current issues that impact the financial stability of your organization.

• Determine major trends in accounting, corporate finance, treasury management, and business systems.

• Recall key points of the 80/20 rule and understand its application.

• Identify best practices to manage working capital.

• Use new tools for business planning, forecasting, budgeting, and reporting.

TOPICS DISCUSSED• Leading-edge financial management tools and techniques

• Excel tips and techniques

• Human resource trends, ethics, generational differences, and emotional intelligence

• New issues in treasury management and controllership

• Current trends in information systems and technology

• Current trends in leading and developing staff to increase productivity and profitability

• Pareto’s 80/20 rule Big Data and Analytics

ACRONYMSKSB


CPE CREDIT HOURS8


INTENDED AUDIENCECFOs, controllers, treasurers, and other financial managers





Annual Update for Controllers



Trusted Client Adviser Workshop

No matter your level in the firm, you can become a strategic partner to your clients and translate day-to-day client challenges into consulting opportunities. This workshop provides a process and supporting tools to assist you in engaging in meaningful client dialogue, transforming client service and growing your practice.

This workshop is a combination of live presentation, video, workbook and role plays. Facilitated by practitioners currently using the process in their own firms, the workshop will provide practical guidance and real-life examples on how to implement this service model.

LEARNING OBJECTIVES


• Understand the changing professional landscape and the need for increased client service.

• Knowledgeably and confidently articulate your ideas and present yourself to clients.

• Engage in client need assessment discussions and get to the source of what keeps your clients awake at night.

• Think beyond core accounting services and consider holistic, strategic and proactive advice and ideas.

• Enhance your firm’s atmosphere and cohesion.

TOPICS DISCUSSED• Current professional trends

• Understanding, articulating and pricing value

• Engaging in thought provoking conversations utilizing specific listening and questioning techniques

• Preparing for and conducting an initial client consultation and client proposal meeting

This workshop was created by the AICPA’s Private Companies Practice Section (PCPS). States will pay for course content and facilitator travel, but PCPS will pay the facilitator fee.

ACRONYMTCA

FIELD OF STUDYBusiness Management and Organization

CPE CREDIT HOURS8


INTENDED AUDIENCESole practitioners, CPAs, andpartners in small to midsize firms and staff looking to take on more leadership roles

PREREQUISITEKnowledge and experience with providing client services






When an organization fails, it is usually due to several factors. These problems often result from a number of undetected, poor practices that infect and grow throughout the entire organization. They can include a lack of understanding of costs, poor asset allocation, systems that support the status quo, failure to identify risk, tunnel vision by management, and so on. Often, management will repeat poor practices across the enterprise. This course demonstrates the use of practices, techniques, and analytical tools specifically designed to assist CPAs and other financial professionals in adding value to their company. These areas include decision-making, cost and capacity management, selected accounting practices, understanding business cycles, managing continuous improvements, cash management, valuation techniques, and risk management. Examples of actions by both successful and failed organizations are used throughout the session.

LEARNING OBJECTIVES


• Identify, and correct, practices that can negatively impact an organization.

• Determine and measure cost drivers and trends.

• Identify how to improve capital allocation processes and capacity management.

• Determine changes to a company’s practices and recall how to navigate the organization through the business cycle.

• Determine a process to drive continuous improvement through the use of Lean.

• Evaluate cash management activities and consolidate them into an organization’s plans.

• Select the framework, valuation techniques, and process for managing M&A activity and capital programs.

• Identify and manage risk throughout the enterprise.

TOPICS DISCUSSED• Techniques and ideas to establish and maintain an effective organization

• Examples of successful and failed companies as a source of learning

• Discussions concerning the impact of the components of costs, capacity, and M&A activity

• Identification of broad measures that provide insights into the direction of the economy

• Practical ideas to improve forecasting

• The role of CPAs in acquisitions and divestitures

• Framework and methods to uncover and manage risk

ACRONYMTKBP


CPE CREDIT HOURS8


INTENDED AUDIENCEOwners, controllers, treasurers,financial officers, and otherfinancial managers in organizations with less than $250 million in sales





Toolkit of Best Practices for Today’s Controller and Financial Manager


ATCP Annual Tax Update: Corporations and Pass-Through Entities ............................................. 147

BADI Basis/Distributions for Pass-Through Entities: Simplifying the Complexities ....................... 148

CHTX Tax Considerations and Consequences for Closely Held Businesses .................................. 149

CL4CHTX Practical Tax Tips and Techniques for Closely-Held Businesses ........................................... 150

CL4CYCT Smart Tax Planning Strategies for Individuals ...................................................................... 151

CL4HCRA Affordable Care Act: Critical Tax and Insurance Ramifications ............................................. 152

CL4HOT Hottest Tax Planning Developments Under the Current Tax Law ........................................ 153

CL4IBA Mergers and Acquisitions: Tax and Due Diligence Considerations ..................................... 154

CL4ITRM Reviewing Individual Tax Returns: What Are You Missing? .................................................. 155

CL4MERG Mergers and Acquisitions: Strategies for the Right Tax Structure ........................................ 156

CL4PTRM Reviewing Partnership Tax Returns: What Are You Missing? ................................................ 157

CL4PTU Annual Federal Tax Update .................................................................................................. 158

CL4SSM Social Security and Medicare: Maximizing Retirement Benefits .......................................... 159

CL4STRM Reviewing S Corporation Tax Returns: What Are You Missing? ........................................... 160

CL4STSB Tax Planning Strategies for Small Businesses: Corporations, Partnerships, & LLCs ............. 161

CL4TLLLO Tax Consequences and Reporting Issues of LLCs, LLPs, LPs, and Other Partnerships ........ 162

CL4TRF Protecting Your Client from Tax Return Identity Theft .......................................................... 163

GPT Best Practices for Payroll Taxes and 1099 Issues .................................................................. 164

HOT Hottest Tax Topics for 2017 .................................................................................................. 165

IITW 1040 Tax Return Workshop .................................................................................................. 166

INCT Income and Expense Recognition Strategies to Minimize Income Taxes ............................ 167

NXUP Nexus Update: Latest Developments in State Income, Franchise, and Sales Taxes ............ 168

PFSE Personal Financial Planning Boot Camp .............................................................................. 169

PSAS Advanced Mergers, Acquisitions, and Sales of Closely Held Businesses ............................ 170

PTU AICPA’s Annual Federal Tax Update ..................................................................................... 171

RPTR Reviewing Pass-Through Tax Returns: What Are You Missing? ............................................ 172

TILA Taxation of Individuals Living Abroad and Foreign Nationals Living in the U.S. .................. 173

TRUS Income Taxation of Trusts: Minimizing Your Clients Taxes ................................................... 174

TSUI Annual Tax Update: Individuals and Sole Proprietors .......................................................... 175

Taxation and Personal Financial Planning (PFP)TABLE OF CONTENTS



Annual Tax Update: Corporationsand Pass-Through Entities

Be prepared before the tax season starts! Find out about the latest federal tax law changes, court decisions, and IRS pronouncements related to partnerships, LLCs, and C and S Corporations. Our discussion leaders will identify ways to integrate the latest tax law changes into planning and compliance engagements and help you provide more value added services to your clients. With the ever-changing tax laws and their increased complexity, you can’t afford to miss this course!

LEARNING OBJECTIVES


• Identify new tax changes affecting the upcoming tax season.

• Apply the latest planning ideas resulting from recent changes to tax statutes, regulations, cases, and rulings.

TOPICS DISCUSSED• Latest changes to federal tax statutes, regulations, cases, and rulings for

pass-through entities and C Corporations

• Passive loss, at-risk and basis developments for flow-through entities

• The latest on reasonable compensation issues for corporate shareholder/employees and the latest about self-employment issues for partners and LLC members

• New developments in the capitalization versus expense debate

• Property transactions: depreciation and amortization, gains and losses

• Planning for the use of nontaxable transactions to defer tax liability

• Accounting methods and periods

• Compensation issues: fringe benefits, pensions, and profit-sharing plans

• Practical, time-saving return preparation tips from leading tax practitioners

• Late-breaking tax legislation

ACRONYMATCP


CPE CREDIT HOURS8


INTENDED AUDIENCETax practitioners in public practice and industry who need to stay on top of the latest changes in the federal tax law as they relate to pass-through entities and C Corporations

PREREQUISITEFamiliarity with federal tax issuesfor various entities


DELIVERY METHODGroup Live Self-Study On DemandWebcast

RELEASED IN OCTOBER 2016 AND 2017



The IRS is scrutinizing, more closely than ever, the basis owners have and the transactions for which the computation of basis is required. This course addresses the rules used to determine basis for partnerships and S Corporations, and puts the computation of basis in contexts that often come under scrutiny – loss limitations, distributions, and sales of an interest, among others. Learn the crucial rules for computing the adjusted basis and the tax treatment of distributions from pass-through entities, such as partnerships and S Corporations. Focus on the computation of the basis and the at-risk amount for these entities. Become familiar with correct allocation of liabilities among partners, the types and amounts of income that can result from distributions and sales of interests, and the basis of assets distributed from pass-through entities.

LEARNING OBJECTIVES


• Calculate the basis of a partnership interest or S Corporation stock ownership.

• Determine the amount and the character of income or loss the partner or shareholder should recognize, in the event of distributions of property or money.

• Apply the basis, at-risk, and passive activity loss limitations to passthrough losses from partnerships, LLCs, and S Corporations.

• Determine the tax treatment of sales of either partnership interests or S Corporation stock.

• Calculate the basis of partnership or LLC property following certain distributions and transfers of interests in the entity.

TOPICS DISCUSSED• Structuring cash and property distributions to avoid unexpected tax

consequences

• Adjusting basis in partnership assets to save future taxes

• Measuring the gain or loss on the sale of an interest in a partnership or S Corporation

• Minimizing recognition of ordinary income on sale of an interest

• Maximizing the amount of the pass-through losses deductible by the partner/shareholder

ACRONYMBADI


CPE CREDIT HOURS8


INTENDED AUDIENCECPA firm managers, partners, and other tax practitioners who advise clients concerning issues related to the computation of pass-through entity basis, loss limitations, sales of interests and distributions

PREREQUISITEExperience in business taxation




Basis/Distributions for Pass-Through Entities:Simplifying the Complexities



Provide insightful recommendations for the challenges faced by your closely held business clients. Employ smart business decisions that will minimize the tax burden, not only on the business, but also on the owners. The concepts are uniquely laid out in the course to allow you to easily and quickly identify those tax-saving strategies that fit your client’s situation.

LEARNING OBJECTIVES


• Recognize developing tax issues that are impacted by the business’ operations.

• Recall key points concerning strategies relating to benefits, choice of entity, basis considerations, financing alternatives, passive activity, nexus, cancellation of debt, bankruptcy, and compensation.

• Identify how to implement strategies to reduce the taxes paid by the business.

• Recognize and plan for the impact of the business taxes upon the owners of the business.

TOPICS DISCUSSED• Entity options

• Compensation

• Retirement plans and deferred compensation

• Passive activities and at-risk issues

• Shareholder/partner basis

• Insolvency and bankruptcy

• Business losses

• Distressed properties

• Tax credits

• Succession planning

• Multistate taxation

ACRONYMCHTX


CPE CREDIT HOURS8


INTENDED AUDIENCEManagers and partners in public accounting who assist clients with tax planning and transactions, and owners and CFOs of closely held businesses





Tax Considerations and Consequences for Closely Held Businesses



Practical Tax Tips and Techniques for Closely-Held Businesses

Provide insightful recommendations for the challenges faced by your closely held business clients. Employ smart business decisions that will minimize the tax burden, not only on the business, but also on the owners. The concepts are uniquely laid out in the course to allow you to easily and quickly identify those tax-saving strategies that fit your client’s situation.

LEARNING OBJECTIVES


• Recall the pros and cons, for federal tax purposes, of choosing a business entity type.

• Recognize how profits, losses, and the contribution of assets affect capital accounts, “inside” basis, and “outside” basis.

• Recall significant considerations concerning strategies relating to benefits, choice of entity, basis considerations, financing alternatives, passive activity, cancellation of debt, bankruptcy, and compensation.

• Recognize payments that are classified as guaranteed payments under Subchapter K.

• Identify the tax attributes that must be reduced when there is an exclusion of income from the cancellation of debt.

TOPICS DISCUSSED• Entity options

• Retirement plans and deferred compensation

• Passive activities and at-risk issues for closely held businesses

• Maintaining Shareholder and Partner Capital Accounts and Basis

• Compensation and employee benefits for business owners

• Cancellation of debt, bankruptcy, and their effect on tax attributes

ACRONYMCL4CHTX


CPE CREDIT HOURS4


INTENDED AUDIENCEManagers and partners in public accounting who assist clients with tax planning and transactions, and owners and CFOs of closely heldbusinesses







Make sure your clients are protecting themselves from the onslaught of higher taxes. Get the latest techniques for building and conserving wealth through proactive tax-planning and investment strategies. Completely updated for tax law changes, this course will bring you up-to-date on the latest strategies which will keep more money in the hands of your clients and make you look like a hero!

LEARNING OBJECTIVES


• Recall how to increase client wealth by focusing on tax-saving opportunities.

• Apply tax-planning moves in light of new and recent tax developments.

• Recognize ways to protect your client from tax pitfalls.

• Identify proposed tax legislation and determine how to position your clients for financial success.

TOPICS DISCUSSED• Tax-smart strategies for capital-gain assets and fixed-income investments

• 0.9% and 3.8% Medicare taxes

• Mutual fund tax strategies

• Tax-saving ideas for self-employed clients - including ways to reduce self-employment and FICA taxes, strategies for husband-wife businesses, depreciation deductions, and lots more

• Tax angles for vacation homes, timeshares, and co-ownership arrangements

• Divorcing clients – tax angles are critically important

• Understanding the tax implications of personal residence short sales and foreclosures

• Employer stock options: tax planning moves

ACRONYMCL4CYCT


CPE CREDIT HOURS4


INTENDED AUDIENCECPAs looking for innovative taxplanning techniques to help clients avoid higher taxes

PREREQUISITEBasic knowledge of individualincome taxation




Smart Tax Planning Strategies for Individuals



The Affordable Care Act continues to be phased in this year and in future years. This seminar will help you better understand the impact of the Act so you can describe to your clients how health care and paying for coverage will change in the future. In addition, you’ll discover how to use this information for tax planning opportunities. This topic is constantly changing so make sure you’re up-to-date on the latest information.

LEARNING OBJECTIVES


• Recall key points related to tax ramifications associated with implementation of the Act.

• Identify penalties that apply to individuals and businesses.

• Recall tax changes that recently went into effect.

• Recall how to assist clients with tax planning under the Health Care Reform Act.

TOPICS DISCUSSED• Individual Shared Responsibility Payments and Premium Tax Credits

• Employer Shared-Responsibility Payments

• IRS Employer and Insurer Reporting Requirements

• Small Business Tax Credit, SHOP Exchange, and Other ACA Tax Changes Impacting Individuals

ACRONYMCL4HCRA


CPE CREDIT HOURS4


INTENDED AUDIENCECPAs, enrolled agents, and financial advisers

PREREQUISITENone




Affordable Care Act: Critical Taxand Insurance Ramifications



Hottest Tax Planning DevelopmentsUnder the Current Tax Law

Are you up-to-date on the latest tax planning developments for 2017? This course, authored by Barbara Weltman, JD, explores the hottest tax planning topics which will impact you and your clients. Discover how these topics may impact tax planning strategies and be in a position to help minimize your client’s tax bill.

LEARNING OBJECTIVES


• Determine whether a client’s tax plans are intact.

• Apply recent tax law legislation to adjust tax planning strategies.

• Recognize new tax planning opportunities.

• Recall ways to minimize a client’s tax bill.

TOPICS DISCUSSED

Current and Latest Tax Law Developments Affecting Individuals and Small Businesses including

• Update on Affordable Care Act tax developments

• Tax changes for individuals and businesses including extender legislation

• Dealing with the 3.8% net investment income tax (NIIT), including planning strategies

• Court decision tax developments

• Update on home ownership tax issues

• Update on passive activity loss (PAL) issues

• Hot tax planning strategies for individuals and small businesses

• Bankruptcy and insolvency, short sales and foreclosures

• Personal residence to rental property conversions

• PAL limitations

• Affordable Care Act

• Manage Section 1231 losses

• PAL and LLC members

• SE tax rules and active LLP partners

• Fringe benefit issues for partners and S Corp SHs

Current and Latest Tax Law Developments for Corporate Entities, including

• Dividends, stock redemptions, and share sales

• Reasonable compensation

• Professional corporation conversions to LLC or LLP

• Non-compete agreement updates

ACRONYMCL4HOT


CPE CREDIT HOURS4


INTENDED AUDIENCEAll practitioners

PREREQUISITEBasic understanding of individual and business taxation






Become the key adviser to a client or employer who is interested in buying or selling a business. Your advice could be extremely valuable and impact your client for years to come. Lead the team of advisers with a keen overview of the transaction in addition to specific tax and accounting technical advice. This course will cover the basics of due diligence for mergers and acquisitions and some key terminology that must be understood to provide sound tax advice.

LEARNING OBJECTIVES


• Recognize practical issues that are significant to those buying or selling a closely-held business.

• Recognize the team of advisers involved in transactions.

• Recall key points related to due diligence procedures and transaction documentation.

• Recognize the need for due diligence from both the buyer’s and seller’s perspective.

• Recognize the key tax considerations regarding deferred or contingent payments and installment sales.

• Identify the general provisions on the treatment and deductibility of transaction costs.

TOPICS DISCUSSED• Transaction basics

• Installment sales and contingent payments

• Deductibility of transaction costs

• Loss limitation rules under IRC Section 382

• IRC Section 280G golden parachute payments

ACRONYM CL4IBA


CPE CREDIT HOURS 4


INTENDED AUDIENCEAdvisors of closely held businesses, business owners and senior level managers, CFOs, bankers, auditors and others responsible for creating proper structure and advising in the purchase, sale or merger of business.

PREREQUISITE Experience in business taxation




Mergers and Acquisitions: Tax and Due Diligence Considerations NEW!



Reviewing Individual Tax Returns: What Are You Missing?

Join us as we discuss the common errors practitioners make on individual tax returns that are often missed by review staff. The intent is to sharpen skills for reviewers by examining case studies and discussing issues where additional information from the client may be warranted and areas of tax law where proper treatment requires additional analysis and information. Multiple issues will be discussed including passthrough K-1s, home office issues, hobby losses, rental property, hiring spouses, depreciation, §179 issues, amortization and more! This course follows a highly illustrative case study format to increase participant comprehension and retention.

LEARNING OBJECTIVES


• Identify common mistakes made on individual tax returns.

• Determine strategies to avoid making mistakes on individual tax returns.

TOPICS DISCUSSED

Common errors made involving the following tax forms:

• Form 1040

• Schedule A

• Schedule B

• Schedule C

• Schedule D

• Schedule E

• Form 4562

• Form 4797

ACRONYMCL4ITRM


CPE CREDIT HOURS4


INTENDED AUDIENCECPAs working with clientsrequiring up-to-date expertise in individual income taxation for the current tax season

PREREQUISITEBasic knowledge of individualincome taxation


DELIVERY METHODGroup Live On-Demand




Help your client or employer determine the most advantageous tax structure for buying or selling a business. There are different strategic options and goals depending on which side of the deal your client is sitting. Become well versed in the ins and outs of taxable versus tax-free transactions as well as asset sales so that you are equipped to provide sound technical advice to your client. Once you have determined the structuring you will also need to understand the reporting requirements.

LEARNING OBJECTIVES


• Determine whether a transaction should be structured as a taxable or tax-free acquisition.

• Distinguish the key considerations regarding asset and stock transactions.

• Recognize tax strategies for C corporation and S corporation transactions.

• Determine how to allocate the total purchase price amount the various asset classes in an asset acquisition.

• Identify the general rules on amortizing intangible assets.

• Recognize certain tax planning pitfalls and opportunities.

TOPICS DISCUSSED• Taxable and nontaxable acquisitions

• Asset versus stock based transactions

• Section 338(h)(10) elections

• Section 1060 allocation procedures and Form 8594

• Section 197 intangibles

ACRONYM CL4MERG


CPE CREDIT HOURS 4


INTENDED AUDIENCEAdvisors of closely held businesses, business owners and senior level managers, CFOs, bankers, auditors and others responsible for creating proper structure and advising in the purchase, sale or merger of business.

PREREQUISITE Experience in business taxation




Mergers and Acquisitions: Strategies for the Right Tax Structure NEW!



Reviewing Partnership Tax Returns: What Are You Missing? NEW!

Join us as we discuss the common errors practitioners make on partnership tax returns that are often missed by review staff. The intent is to sharpen skills for reviewers by examining case studies and discussing issues where additional information from the client may be warranted and areas of tax law where proper treatment requires additional analysis and information. Multiple issues will be discussed including income, deductions, K-1 reporting, and more! This course follows a highly illustrative case study format to increase participant comprehension and retention.

LEARNING OBJECTIVES


• Identify common mistakes made on partnership tax returns.

• Determine strategies to avoid making mistakes on partnership tax returns.

TOPICS DISCUSSED


• Form 1065

• Schedules K and K-1

• Schedules M-1 and M-2

• Form 4562

• Form 4797

• And More!

ACRONYMCL4PTRM


CPE CREDIT HOURS4


INTENDED AUDIENCECPAs working with clients requiring up-to-date expertise in partnership taxation for the current tax season

PREREQUISITEBasic knowledge of partnershipincome taxation



FIRST OFFERING DATEMay 15, 2017 (First offering date guaranteed for all orders placed by 2/1/17



Save time and keep current on the latest tax developments! This comprehensive course covers all legislative, judicial, and IRS developments of the past year with a focus on implementation and compliance. Discover how to effectively and confidently complete tax-planning and compliance engagements. Cover current developments affecting individuals (including those regarding income, deductions and losses, tax calculations, individual credits, filing matters), business entities (including those regarding S Corporations and their shareholders, C Corporations, partnerships), retirement plans, and more.

LEARNING OBJECTIVES


• Identify planning strategies and compliance actions resulting from the latest changes to federal tax statutes, regulations, cases, and rulings.

TOPICS DISCUSSED


• Tax extenders

• Return preparation applications

• Strategies for tax savings

• Business entity changes

• IRS administrative issues, compliance, and new forms

• Court cases settled in the last year that provide tax return guidance

• Position authority

• IRS rulings, procedures and notices for the last year

• New tax return disclosures

ACRONYMCL4PTU


CPE CREDIT HOURS4


INTENDED AUDIENCEPublic accounting seniorassociates, managers, andpartners; tax professionalsin company finance or taxdepartments

PREREQUISITETwo years of tax experience



RELEASED IN OCTOBER 2016 AND 2017(First offering date guaranteed for all orders placed by 2/1/17)

Annual Federal Tax Update



Social Security and Medicare: Maximizing Retirement Benefits

Our Social Security system provides retirement, disability, and survivor benefits to millions of Americans. The long-term future of Social Security and Medicare is uncertain, triggering concerns for many workers who are now paying into the system. Attend this course to learn about FICA, the Medicare tax, and more. You will cover real-world situations and use the tools provided to advise your clients to make optimal decisions when it comes to Social Security and Medicare.

LEARNING OBJECTIVES


• Recall the role of the Social Security Administration and how FICA applies to the funding of Social Security, and Medicare benefits.

• Identify the benefit eligibility issues.

• Determine Social Security benefits and the implications retirement age has on those benefits.

• Identify what types of Social Security survivor benefits are available.

• Identify the disability income benefits and the multiple factors that can impact those benefits.

• Identify coverages and costs associated with Medicare and what it does not cover.

TOPICS DISCUSSED• What Medicare will and will not do

• Managing Medicare gaps

• Analyzing the wide menu of Social Security benefits

• Social Security benefits for workers and families: retirement, survivor, disability, and death benefit

• Tax impact of social security premiums and benefits

• Impact of the new 3.8% Medicare surtax on investment income

• Recent changes to the Medicare law

ACRONYMCL4SSM


CPE CREDIT HOURS4


INTENDED AUDIENCECPAs, professional accountants,and financial advisors

PREREQUISITEBasic knowledge of SocialSecurity and Medicare






Join us as we discuss the common errors practitioners make on S corporation tax returns that are often missed by review staff. The intent is to sharpen skills for reviewers by examining case studies and discussing issues where additional information from the client may be warranted and areas of tax law where proper treatment requires additional analysis and information. Multiple issues will be discussed including income, deductions, K-1 reporting, and more! This course follows a highly illustrative case study format to increase participant comprehension and retention.

LEARNING OBJECTIVES


• Identify common mistakes made on S corporation tax returns.

• Determine strategies to avoid making mistakes on S corporation tax returns.

TOPICS DISCUSSED


• Form 1120S

• Schedule K-1

• Schedule L


• Form 4562

• Form 4797

• And More!

ACRONYMCL4STRM


CPE CREDIT HOURS4


INTENDED AUDIENCECPAs working with clients requiring up-to-date expertise in S corporation taxation for the current tax season

PREREQUISITEBasic knowledge of S corporationincome taxation



FIRST OFFERING DATEMay 15, 2017 (First offering date guaranteed for all orders placed by 2/1/17

Reviewing S Corporation Tax Returns: What Are You Missing? NEW!



Solid tax planning strategies are essential for your corporate and small business clients. Join us as we explore state-of-the-art planning ideas and tax-saving strategies to keep more of your client’s money in their pockets. We’ll answer the tough questions and show you what strategies are best for your clients as a result of the most recent tax reform.

LEARNING OBJECTIVES

When you complete this course you will be able to:• Identify important tax considerations for the small business at each stage

of its life.• Differentiate entity type options available for small businesses.• Choose a tax-saving retirement plan that best suits a small business.• Select an appropriate strategy for compliance with the Affordable Care

Act employer provisions.• Select the appropriate taxes to withhold when hiring family members.• Compare IRS concerns regarding reasonable compensation for an S

corporation owner versus a C corporation owner.• Differentiate the various ways in which LLC owners may be subject to self-

employment taxes.• Choose the correct tax treatment for fringe benefits granted to partners

and S corporation shareholders.• Analyze educational assistance provided to employees to determine

whether it qualifies as a working condition fringe benefit.• Identify the characteristics that establish economic substance for a loan

transaction between a business and its owner.• Choose the correct tax treatment for a covenant not to compete that is

entered into in connection with the acquisition of a business interest.• Apply tax knowledge to help create an efficient and effective estate plan

for a client.• Analyze a client’s need for a buy-sell agreement.• Determine the tax consequences of divorce-related transfers of business

interests.• Identify recent developments affecting the taxation of small businesses

and their owners.

TOPICS DISCUSSED• Starting a Business• Retirement Plans• Affordable Care Act• Owner Compensation• Transactions with Owners• Recent Developments – PATH Act of 2015

ACRONYMCL4STSB


CPE CREDIT HOURS4


INTENDED AUDIENCECPAs looking for innovative taxplanning and savings techniquesto solve client problems

PREREQUISITEBasic knowledge of business taxation




Tax Planning Strategies for Small Businesses:Corporations, Partnerships, & LLCs



Tax Consequences and Reporting Issuesof LLCs, LLPs, LPs, and Other Partnerships

Is LLC and partnership taxation something new to you? Perhaps you have worked in this area for years but need a quick review of the fundamental concepts? Build a foundation of knowledge or freshen up your skills. This course addresses the tax consequences of the most common transactions engaged in by LLCs and partnerships. Develop a level of comfort with the basic conceptual framework underlying partnership and LLC taxation, with an emphasis on explaining the tax consequences associated with issues that are most frequently confronted by tax practitioners.

LEARNING OBJECTIVES


• Recall how partnerships and LLCs opting to be treated as partnerships will report their federal taxable income to the IRS.

• Calculate the tax basis of assets transferred to a newly formed partnership or LLC.

• Recognize the tax consequences and liabilities property transfers can have on a partnership or LLC.

• Distinguish between distributions and compensatory payments to partners, and recognize tax consequences of each type of payment.

TOPICS DISCUSSED• Tax structure of partnerships and LLCs

• Tax consequences of partnership or LLC formation

• Partnership distributions

• Compensatory payments to partners

• Overview of profit and loss allocations

ACRONYMCL4TLLLO


CPE CREDIT HOURS4


INTENDED AUDIENCEPublic accounting staff, seniors,and tax professionals in companyfinance or tax departments

PREREQUISITENone






Protecting Your Client from Tax Return Identity Theft NEW!

Identity theft has become a serious issue with clients and practitioners alike. Sixty-three percent of CPAs who answered the 2015 tax software survey conducted by The Tax Adviser and Journal of Accountancy said at least one of their clients was a victim of tax identity theft in the 2015 filing season. This course will provide examples of the ramifications of data loss and how it impacted the practitioner and the client. This course will cover best practices for your firm to protect firm and client data. In the event that a breach does occur, learn the steps to take to remedy the situation and prevent the problem from happening again.

LEARNING OBJECTIVES


• Recognize the dangers of data theft.

• Recognize the legal requirements of protecting taxpayer information.

• Identify best practices to protect taxpayer information.

• Identify steps to take if a breach does occur.

• Arm your practice with tips and tricks to become an ally to your clients.

TOPICS DISCUSSED• The impact on practitioners when a data breach has occurred

• Steps to formulate a data breach response plan

• Legal requirements of handling client data

• Impact on professional liability insurance

• Examples of the ramifications of data theft

• Strategies and safeguards to mitigate risk

• Explore better ways to protect data from cyberthreats

ACRONYM CL4TRF


CPE CREDIT HOURS 4


INTENDED AUDIENCETax practitioners in public practice

PREREQUISITE Basic knowledge of individual income taxation






Best Practices for Payroll Taxes and 1099 Issues

This course is designed to provide you with practical pointers for managing the payroll tax and reporting function. Learn how to avoid the frequent penalties in payroll tax reporting and stay up-to-date with the latest information. It also shows how to handle reporting and withholding requirements for employee fringe benefits. Master the often confusing rules for Form 1099-MISC and other information reports including when and how much to report. Make sure you or your clients are in compliance and not subject to IRS penalties!

LEARNING OBJECTIVES

When you complete this course you will be able to:• Recognize how to prepare timely and accurate wage and tax reports.• Identify how to make timely and accurate payroll tax deposits and

payments.• Correctly classify employees and independent contractors for payroll

tax purposes.• Identify how to address payroll tax issues involving fringe benefits and

their valuation.• Identify and properly withhold for statutory employees and statutory

non-employees.• Recognize how to comply with information reporting including the various

1099 Forms and Form W-2.• Identify how to properly report required information for new hires and

obtain required information on work eligibility and identity.• Recognize how to properly report back employee wages and back-up

reporting of independent contractors.• Determine taxable vs. tax free compensation.

TOPICS DISCUSSED• Update on new changes made to payroll tax legislation for the current

year including changes in health care laws• Review of various websites, forms, publications and other payroll and

benefit tax resources• Properly reporting payroll withholding for various types of compensation• Understanding the 20 Factor Test for employee classification• Section 530 relief for employers with worker classification issues• Reporting requirements on a quarterly and annual basis• Understanding New Hire Reporting and latest changes in I-9 Reporting to

verify employee identity and work eligibility• Forms W-2 and W-3 Issues• How to properly classify employee benefit tax liabilities

ACRONYMGPT


CPE CREDIT HOURS8


INTENDED AUDIENCECPAs in industry and publicaccounting responsible for the payroll tax function or those CPAs advising clients on payroll tax issues

PREREQUISITEWorking knowledge of payroll taxissues or payroll type functions






Two things you can count on are important new tax developments and economic, social, and demographic trends that turn out to have important tax implications. This course highlights the hottest tax topics – those that can change every year and affect many of your clients. Learn how to better advise your clients by offering them the latest tax saving strategies.

LEARNING OBJECTIVES


• Identify how to advise clients on recent tax law changes, tax developments, and tax issues affected by societal and economic trends.

• Recognize new tax planning opportunities as a result of the latest tax law legislation.

TOPICS DISCUSSED• Update on Affordable Care Act tax developments

• Tax changes for individuals and businesses including the PATH Act of 2015, Trade Preferences Extension Act, and the Surface Transportation and Veterans Health Choice Improvement Act (the Highway Bill)

• Court decision tax developments

• Update on home ownership tax issues

• Update on passive activity loss (PAL) issues

• Education credits and planning

• Income exclusions

• Hot tax planning strategies for individuals and small businesses

• Roth IRAs

• IRA and retirement plan distributions and rollovers

• And much more!

ACRONYMHOT


CPE CREDIT HOURS8


INTENDED AUDIENCEAll practitioners

PREREQUISITEBasic understanding of individualand business taxation




Hottest Tax Topics for 2017



1040 Tax Return Workshop

Get your tax return training from the industry’s best! AICPA’s individual tax workshop provides the latest practical insights from nationally recognized tax experts. Reinforce your understanding of frequently used principles, and receive a wealth of tax-planning tips and strategies. Learn how to apply the latest changes when preparing federal income tax returns, and advise clients on new developments and tax-saving ideas for individuals. All key tax return issues are covered during this fast-paced, real-world session. Make sure you are armed with the latest tax guidance as you enter the upcoming tax season!

LEARNING OBJECTIVES


• Apply the latest changes when preparing federal individual income tax returns.

• Recall how to advise individual clients on new developments and tax-saving ideas.

TOPICS DISCUSSED• New tax developments

• Dividends, interest, and planning opportunities

• Compensation issues, deferred plans, fringe benefits

• Distributions from IRA’s and other qualified plans

• Gross income exclusions

• Passive losses

• Vacation homes, home offices, bad debts

• Travel and entertainment

• Depreciation and amortization

• Gain and loss recognition and basis rules

• Property transactions – capital vs ordinary income

• HSA’s, self-employed health insurance and other adjustments to income

• Alternative minimum tax

• Tax credits and estimated taxes

• Continuing impact of the Affordable Care Act on individual taxpayers

ACRONYMIITW


CPE CREDIT HOURS16


INTENDED AUDIENCECPAs working with clients oremployers requiring up-to-dateexpertise in individual incometaxation for the current tax season

PREREQUISITEKnowledge of individual income taxation and Form 1040 preparation



FIRST OFFERING DATESeptember 15, 2017 (First offering date guaranteed for all orders placed by 2/1/17)



While characterization (identifying ordinary income, capital gain, exempt income, deductible expenses, etc.) understandably plays a central role in tax practice, timing issues (when an item is reflected on the tax return) are just as important. Since tax planning often involves deferral rather than exclusion, a solid understanding of income tax accounting rules is essential to maximizing tax benefits and minimizing tax costs. Practitioners are confronted with federal income tax accounting rules that differ substantially from GAAP and mastering those rules is key to adequately advising clients with respect to both compliance and planning opportunities. This course will address the application of a broad spectrum of tax accounting principles every practitioner should know.

LEARNING OBJECTIVES


• Recognize how to select and change methods of accounting.

• Identify deferral opportunities through the use of available accounting periods.

• Recognize the doctrine of constructive receipt.

• Apply the all events test to specific cases.

• Recognize how to handle installment sales with contingent price terms.

• Utilize inventory cost flow assumptions for maximum tax benefit.

• Identify qualified income offsets and minimum gain chargebacks.

• Apply the new repair and capitalization regulations.

TOPICS DISCUSSED• Methods of accounting

• Maximizing tax benefits

• Minimizing tax costs

• Doctrine of constructive receipt

• Installment sales with contingent price terms

• Inventory cost flow assumptions

• Qualified income offsets

• Minimum gain chargebacks

• New repair and capitalization regulations

ACRONYMINCT

FIELD OF STUDYTaxes

CPE CREDIT HOURS8


INTENDED AUDIENCEPublic accounting staff, seniorsand tax professionals in companyfinance or tax departments

PREREQUISITEBasic knowledge of federal income tax rules




Income and Expense Recognition Strategies to Minimize Income Taxes



The barriers to doing business across state lines have significantly decreased in recent years. However, this creates additional issues for taxpayers and their preparers in determining where and when they have nexus in a state which would require them to file either state income tax or sales tax returns. This class will not only help equip you in learning the various ways that states define and enforce nexus but also in how to determine when your company or client has nexus in a state, thus requiring the filing of tax returns.

LEARNING OBJECTIVES


• Recall what questions to ask clients to help them determine if they have nexus for income or sales tax and how to assess the answer.

• Recognize the current tax law issues.

• Identify consulting and planning alternatives for clients.

TOPICS DISCUSSED• Understand the history of nexus issues, including court cases and the new

“expanded views” that states are taking

• Learn to examine the operational activities of your clients through the use of checklists and questionnaires to help them determine if they have nexus for income, franchise, and sales taxes and how to assess their nexus.

• Participate in case studies designed to give you the skills you need to determine if a client has nexus for income, franchise and sales tax

• Discuss up-to-the-minute developments in Internet sales and aggressive law changes in certain states to collect sales tax from this group

• Explore planning opportunities to avoid nexus

• Examine whether client affiliates and agents can draw your client into battle with various states

• Discuss the alternatives available once a client has determined that they have nexus in a state

ACRONYMNXUP


CPE CREDIT HOURS8


INTENDED AUDIENCECPAs in public practice who want to expand the scope of services they provide to clients and CPAs in industry who want to understand their exposure to nexus issues

PREREQUISITEBasic knowledge of multistate tax issues




Nexus Update: Latest Developments in State Income, Franchise, and Sales Taxes



The AICPA's Personal Financial Planning Boot Camp is an informative and highly engaging review of all personal financial planning (PFP) topics including tax, estate, retirement, investment, insurance/risk-management planning and the financial planning process, as well as including the new Statement on Standards in PFP Services.

Experienced instructor and practitioner Tom Tillery illustrates concepts with real-life scenarios and practical guidance. These courses are designed for practitioners who want to brush up on the PFP body knowledge and is a great overview on how all areas of personal financial planning work together in order to serve your clients in excellence.

LEARNING OBJECTIVES• Attendees will participate in a complete review of all topics that relate

to personal financial planning, dispelling perceptions that it primarily deals with managing and selling investment and insurance products. This knowledge will help participants become more successful at assisting their clients to navigate personal financial decisions.

TOPICS DISCUSSED• PFP Fundamentals & Professional Responsibilities

• Time Value of Money Concepts and Calculations

• Income Tax Planning

• Estate and Charitable Planning

• Retirement Planning and Employee Benefits

• Investment Planning

• Insurance Planning

ACRONYMPFSE

FIELD OF STUDYTaxes/Specialized Knowledge & Application

CPE CREDIT HOURS24


INTENDED AUDIENCEPractitioners who want to brush up on the PFP body knowledge and for CPAs preparing for the PFS exam

PREREQUISITEBasic knowledge of the areas of personal financial planning (PFP)


DELIVERY METHODOn Site and Webcasts


Personal Financial Planning Boot Camp NEW!



Advanced Mergers, Acquisitions, and Sales of Closely Held Businesses

If you ever wanted to know the mechanics of buying, selling or merging companies, this course offers key insights into the transaction marketplace. This material is aimed at a broad audience of business owners, senior managers, chief financial officers, advisors to closely held businesses, bankers, auditors and attorneys. Business transactions are marquee events in the history of most closely held businesses, and therefore, demand inordinate attention to detail and process. Many skill sets are involved in this process and topics such as negotiations, business valuations, strategic thinking, finance, family businesses, accounting, taxes and group dynamics are covered. Follow real-life case analysis to gain strategic insights into the fascinating transaction marketplace.

LEARNING OBJECTIVES


• Identify effective transaction strategies and structures.

• Apply an effective process to establish transaction “price.”

• Review the common elements in negotiated transactions.

• Recognize how to get better results through comparing asset and stock transactions.

TOPICS DISCUSSED• Due diligence procedures and inquiries

• Negotiation strategies

• Reviewing terms of the deal

• Deal structure

• Tax issues for stock based transactions

• Tax issues for asset sale/purchase transactions

• Transaction costs and tax treatment

• Tax effects of acquisitive reorganizations

• Tax effects of restructuring reorganizations

• Transactions between family members

• Uses of an ESOP and related tax impact

ACRONYMPSAS


CPE CREDIT HOURS8


INTENDED AUDIENCEManagers and partners in publicaccounting who assist clients with complex business acquisitive or divisive transactions

PREREQUISITEExperience in business taxationand mergers & acquisitions






Save time and keep current on the latest tax developments! This comprehensive course covers all legislative, judicial, and IRS developments of the past year with a focus on implementation and compliance. Discover how to effectively and confidently complete taxplanning and compliance engagements. Cover current developments affecting individuals (including those regarding income, deductions and losses, tax calculations, individual credits, filing matters), business entities (including those regarding S Corporations and their shareholders, C Corporations, partnerships), estates and trusts, retirement plans, and more.

LEARNING OBJECTIVES


• Identify planning strategies and compliance actions resulting from the latest changes to federal tax statutes, regulations, cases, and rulings.

TOPICS DISCUSSED• Return preparation applications

• Strategies for tax savings

• Business entity changes

• The new reality of estate planning

• Income taxation of estates and trusts

• IRS administrative issues, compliance, and new forms

• Court cases settled in the last year that provide tax return guidance

• Position authority

• IRS rulings, procedures and notices for the last year

• New tax return disclosures

ACRONYMPTU


CPE CREDIT HOURS8


INTENDED AUDIENCEPublic accounting seniorassociates, managers, andpartners; tax professionalsin company finance or taxdepartments

PREREQUISITETwo years of tax experience



RELEASED IN OCTOBER 2016 AND 2017 (First offering date guaranteed for all orders placed by 2/1/17)

AICPA’s Annual Federal Tax Update



Reviewing Pass-Through Tax Returns: What Are You Missing? NEW!

Join us as we discuss the common errors practitioners make on pass through tax returns that are often missed by review staff. The intent is to sharpen skills for reviewers by examining case studies and discussing issues where additional information from the client may be warranted and areas of tax law where proper treatment requires additional analysis and information. Multiple issues will be discussed and both partnership and S corporation returns will be covered. This course follows a highly illustrative case study format to increase participant comprehension and retention.

LEARNING OBJECTIVES


• Identify common mistakes made on partnership and S corporation tax returns.

• Determine strategies to avoid making mistakes on partnership and S corporation tax returns.

TOPICS DISCUSSED


• Form 1120S

• Form 1065

• Schedules K and K-1


• Form 4562

• Form 4797

• And More!

ACRONYMRPTR


CPE CREDIT HOURS8


INTENDED AUDIENCECPAs working with clients requiring up-to-date expertise in partnership and S corporation taxation for the current tax season

PREREQUISITEBasic knowledge of partnership and S corporation income taxation






Taxation of Individuals Living Abroad and Foreign Nationals Living in the U.S.

Advocate for your clients who live abroad and protect their assets from excessive taxation. As your clients become increasingly global in their employment, investment, and retirement opportunities, their tax exposure becomes more complex, placing expectations on you to guide them through the multinational tax matrix. Learn about the tax issues facing U.S. citizens living overseas and foreign nationals living in the United States. Explore tax issues related to cross-border employment, business, and investment activities and discover new strategies to minimize the potential for double taxation by two or more countries.

LEARNING OBJECTIVES


• Identify ways to advise current and prospective clients on the tax issues they may confront when living a global lifestyle.

• Determine residency status.

• Determine what sources of income are included and not included in taxable income.

• Recognize effectively connected income (ECI) and how it impacts the taxation of nonresident aliens.

• Identify tax issues with taxation of dual-status individuals.

• Identify structuring alternatives between the home and host country for an expatriate assignment.

• Determine Section 911 exclusions.

TOPICS DISCUSSED• Foreign nationals

• Requirement for foreign nationals to file U.S. individual income tax return

• Concept of world-wide income and interaction with foreign tax credits

• FDAP (fixed, determinable, annual, periodical income), effectively connected income, and sourcing rules

• Withholding rules, engagement in trade or business, and real property interest of foreign investors in the U.S.

• Tax effects of tax treaties

• U.S. citizens

• Issues facing U.S. citizens living overseas (expatriates) including earned income and housing exclusion, sourcing of income, deductions, credits, and tax withholding

• Tax planning opportunities and filing requirements facing U.S. expatriates

• Responsibility for reporting existence of foreign financial assets

ACRONYMTILA


CPE CREDIT HOURS8


INTENDED AUDIENCETax practitioners and employerswho have foreign clients oremployees, or U.S. clients oremployees living overseas

PREREQUISITENone






Give clients the confidence they need to entrust you with the future of their assets. Learn how to create and administer trusts using fundamental concepts that are essential to understanding trust documents and the preparation of relevant tax returns. This comprehensive course demonstrates critical concepts and provides a foundational understanding of trust documents.

LEARNING OBJECTIVES


• Identify the nature of a trustee’s fiduciary duty.

• Identify the elements of a trust.

• Recognize different types of trusts.

• Understand the laws that govern a trust.

• Understand how modern portfolio theory impacts trust investing.

• Identify how a trust is created, modified, amended, or terminated.

• Demonstrate the various uses trusts can serve in an estate plan.

• Highlight the significance of the Uniform Principal and Income Act.

• Understand how trusts are taxed.

TOPICS DISCUSSED• Elements of a trust

• Investments of a trust

• Laws that govern a trust

• Creation, termination and modification of trusts

• Uses of a trust in estate planning

• Fundamentals of fiduciary accounting

• Tax treatment of trusts

ACRONYMTRUS


CPE CREDIT HOURS8


INTENDED AUDIENCECPAs and financial planners with basic knowledge of federal income tax concepts

PREREQUISITENone




Income Taxation of Trusts: MinimizingYour Clients Taxes



Annual Tax Update: Individualsand Sole Proprietors

Get ready for the upcoming tax season! This comprehensive course presents what’s new and what has changed in the federal individual income tax arena. It brings you up-to-the-minute guidance on the latest tax legislation, court decisions and IRS pronouncements. Gain practical insights and valuable tax-saving strategies from AICPA’s seasoned tax professionals who know what the new laws, rules, and court rulings can mean for real-world taxpayers. With the ever changing tax laws and their increased complexity, you can’t afford to miss this course!

LEARNING OBJECTIVES


• Identify and recall how to comply with the latest requirements resulting from federal tax statutes, regulations, cases, and rulings.

• Use new planning ideas for individuals and sole proprietors resulting from recent tax changes.

TOPICS DISCUSSED• Latest tax legislation, court rulings, and IRS pronouncements related

to individuals and sole proprietors

• Practical return preparation tips

• Latest developments for pass-through entities that affect Schedule C and Schedule E

• Tax-saving ideas

• Unique Insights into new planning strategies

• Latest IRS rulings impacting individuals

• DOMA and its impact on taxes

• Latest developments on estates, gifts, and trusts


ACRONYMTSUI


CPE CREDIT HOURS8


INTENDED AUDIENCETax practitioners in public practiceand industry that need to stay on top of the latest changes in federal tax law for individuals and sole proprietors

PREREQUISITEFamiliarity with federal tax issues for individuals



RELEASED IN OCTOBER 2016 AND 2017 (First offering date guaranteed for all orders placed by 2/1/17)

TSE1 Tax Staff Essentials – Level 1, New Staff ............................................................................... 179

TSE2 Tax Staff Essentials – Level 2, Experienced Staff .................................................................. 180

TSE3 Tax Staff Essentials – Level 3, Tax Senior/Supervisor ............................................................ 181

TSE4 Tax Staff Essentials – Level 4, Tax Manager/Director ........................................................... 182

TSE.ADVTA Advanced Income Tax Accounting ....................................................................................... 183

TSE.AMP Accounting Methods and Periods ........................................................................................ 184

TSE.APL Advanced Taxation Partnerships & LLCs .............................................................................. 185

TSE.ATPSC Advanced Tax Planning S Corporations ............................................................................... 186

TSE.CCD Capitalized Costs and Depreciation ..................................................................................... 187

TSE.CFE Choice of and Formation of Entity ....................................................................................... 188

TSE.ETP Estate & Tax Primer .............................................................................................................. 189

TSE.F9B Form 990 .............................................................................................................................. 190

TSE.IBA Introduction to Business Acquisitions .................................................................................. 191

TSE.IIT Intermediate Individual Taxation .......................................................................................... 192

TSE.INT International Taxation ........................................................................................................... 193

TSE.IRS IRS Audits ............................................................................................................................. 194

TSE.ITA Income Tax Accounting ........................................................................................................ 195

TSE.ITF Individual Tax Fundamentals ................................................................................................ 196

TSE.ITP Individual Tax Planning ......................................................................................................... 197

TSE.MST Multistate Taxation ............................................................................................................... 198

TSE.SCF S Corporation Fundamentals ............................................................................................... 199

TSE.STD Effective Business Communication ...................................................................................... 200

TSE.TAI Tax Accounting for Inventories ............................................................................................. 201

TSE.TCC Taxation of Corporations ...................................................................................................... 202

Four Progressive Levels

Tax Staff Essentials is a comprehensive training program developed by the AICPA to meet the unique training needs of your firm. The content is arranged in four progressive levels to take your staff from entry-level through manager with application-based learning that focuses on practical solutions to real-life issues. Firms may select only targeted modules necessary to improve the skills of their employees.

The ‘mix and match’ curriculum is customizable to the extent that a client can choose all or some of the modules offered in the program. In addition, firms will have the opportunity to insert their own training aides and to discuss specific client examples into the modules.

Tax Staff EssentialsTABLE OF CONTENTS



TSE.TFLP Tax Fundamentals of LLCs and Partnerships ........................................................................ 203

TSE.TPSC Tax Planning for Small Businesses ........................................................................................ 204

TSE.TPT Taxation of Property Transactions ........................................................................................ 205

TSE.TR1 Tax Research I ....................................................................................................................... 206

TSE.TR2 Tax Research 2 ...................................................................................................................... 207

TSE.TRE Real Estate Taxation ............................................................................................................. 208

TSE.WPD Working Paper Documentation ............................................................................................ 209


FOUR PROGRESSIVE LEVELS

FORMATS AVAILABLE:Instructor Led, On-Demand, Virtual Group Study, and Tax SchoolFor more information or to learn about discount options, call 800.634.6780 (Option 1).

ORDER TODAY!

888.777.7077

01 tax staff essentials LEVEL 1, NEW STAFF

Level: Foundational Recommended CPE Credit: 40

courses offered

• Tax Research 1• S Corporation Fundamentals• Individual Tax Fundamentals• Capitalized Costs and Depreciation• Working Paper Documentation• Effective Business Communications• Tax Fundamentals of LLCs and Partnerships

02 tax staff essentials LEVEL 2, EXPERIENCED STAFF

Level: Intermediate Recommended CPE Credit: 40

currently offered

• Tax Research 2• Multistate Taxation• Taxation of Corporations• Tax Accounting for Inventories• Accounting Methods and Periods• Taxation of Property Transactions• Intermediate Individual Taxation• Choice of and Formation of Entity

tax staff essentials LEVEL 3, TAX SENIOR/SUPERVISOR

Level: Advanced Recommended CPE Credit: 40

courses offered

• Form 990

• Estate and Trust Primer

• Income Tax Accounting

• Introduction to Business Acquisitions

• Advanced Tax Planning S Corporations

• Real Estate Taxation

03 tax staff essentials LEVEL 4, TAX MANAGER/DIRECTOR

Level: Expert Recommended CPE Credit: 40

courses offered

• IRS Audits• Advanced Income Tax Accounting• Advanced Taxation LLCS & Partnerships• International Taxation• Tax Planning for Small Businesses• Individual Tax Planning

04



Tax Staff Essentials – Level 1, New Staff NEW!

Designed for beginning staff, this level covers key areas to ensure your young tax force is well prepared to begin their careers. We will focus on the areas of Individual, Partnership and S Corporation tax compliance, effective online tax research techniques, clear and precise workpaper documentation, effective professional business communications. Your future tax professionals will be provided a broad range of practical tax instruction, including key issues surrounding the Individual taxation, new cost and repair regulations, S Corporation distributions, items affecting shareholder basis, Passive Activity Loss rules, and more. The Tax Staff Essentials courses establish a strong set of core skills necessary for junior staff growth.

LEARNING OBJECTIVES

When you complete this course you will be able to:• Analyze and report the business income and expenses of a sole

proprietorship or a single member LLC on Schedule C to the Form 1040• Interpret and report the rental activities on Schedule E to the Form 1040• Identify the specific rules that apply under the “passive activity” rules• Determine if a change of filing status will improve the filing position for

taxpayers based on the list of itemized deductions• Determine when an S Corporation may be advantageous for a business• Determine how to make a proper S corporation election• Determine income or loss that passes through to the shareholder• Recognize active and passive income and determine material participation

as it relates to an individual S corporation shareholder• Understand the impact of converting a C Corporation, with prior retained

earnings, into an S Corporation• Distinguish between deductible repairs and capitalized improvements

under new tax regulations• Calculate the initial tax basis and adjusted tax basis of business property• Determine the tax basis of self-constructed assets • Execute efficient and meaningful research utilizing internet-based tax

research services• Know which workpapers are appropriate for specific tax situations• Understand how to prepare an Accrual to Cash Conversion workpaper• Produce written communications that are positive and confident

COURSES INCLUDED• Tax Research I• Individual Tax Fundamentals• Capitalized Costs and Depreciation• Working Paper Documentation• S Corporation Fundamental• Effective Business Communication• Tax Fundamentals of LLCs and Partnerships

ACRONYMTSE1

FIELD OF STUDYTaxes

CPE CREDIT HOURS40


INTENDED AUDIENCETax Staff with 0-2 years of experience

PREREQUISITENone


DELIVERY METHODGroup LiveOn Demand

FIRST OFFERING DATEMay 15, 2017 (2016 version available now)

(All TSE levels can be customized with courses most relevant for your firm.)



Designed for junior tax staff who want to take on a wider variety of firm engagements and establish a supervisory role within the firm, this level will broaden your tax knowledge in the areas of multistate taxation, C Corporations, accounting methods and periods and choice of entity. Key subject matters covered include Inventory Valuation and Property Transactions which will be essential for servicing more complex clients. The Tax Staff Essentials courses establish a strong set of skills necessary to grow the abilities and confidence of junior and senior level staff, allowing them to work with greater independence and expand their role in your firm.

LEARNING OBJECTIVES

When you complete this course you will be able to:• Identify the benefits of forming a corporation• Understand reasonable compensation issues with respect to a Closely

Held Business• Analyze the best retirement plan recommendation for a corporation• Describe how partnerships and LLCs opting to be treated as partnerships

will report their federal taxable income to the IRS• Determine the tax basis of assets transferred to a partnership or LLC at

formation• Explain the deferral of realized gain or loss on a like-kind property

exchange• Recognize the potential impact of depreciation recapture• Explain the allowable inventory valuation methods for tax purposes and

how to choose the most beneficial in various scenarios• Estimate the tax value of ending inventory under the chosen method• Understand and apply the basic rules for a change in accounting method • Prepare the Federal Form 3115 – Application for Change in Accounting

Method and understand how and when this form should be filed by the taxpayer

• Understand the key principles of multistate taxation• Distinguish differences between apportionment and allocation of income• Develop basic approaches to state income tax planning with emphasis on

the latest developments in economic nexus

COURSES INCLUDED• Tax Research II• Multistate Taxation• Tax Accounting for Inventories• Taxation of Property Transactions• Intermediate Individual Taxation• Taxation of Corporations• Accounting Methods and Periods• Choice of & Formation of Entity

ACRONYMTSE2

FIELD OF STUDYTaxes

CPE CREDIT HOURS40


INTENDED AUDIENCETax Staff with 1–3 years of experience

PREREQUISITETax Staff with 1–3 years of experience





Tax Staff Essentials – Level 2, Experienced Staff NEW!



Tax Staff Essentials – Level 3, Tax Senior/Supervisor NEW!

Identifying the more difficult areas for experienced tax compliance specialists, this level focuses on understanding business strategies, analyzing your client’s competitive position, and converting this knowledge into tax planning and business advice. Increasing exposure into specialized tax niches will position your work force to capitalize on emerging cross-selling opportunities. Key subject matters covered include FASB ASC 740 and deferred income taxes, estates and trusts, tax exempt organizations, real estate transactions, and advanced S Corporation concepts. This level will give staff, seniors, and supervisors the confidence necessary to begin assuming client and engagement management responsibilities.

LEARNING OBJECTIVES

When you complete this course you will be able to:• Implement strategies for high-wealth clients, those approaching

retirement, homeowners, parents of college-bound children, employees, self-employed individuals, and seniors

• Respond to tax-law and economic developments with up-to-date strategies that save taxes for individual clients

• Render appropriate federal income tax advice to clients who are separated, divorcing, or already divorced

• Identify circumstances that warrant converting from S to C corporation and gain a basic understanding of how to make the conversion

• Interpret tax issues related to the formation of a corporation• Understand the complex rules of basis and distributions• Apply the rules related to acquisitions and liquidations of S corporations• Explain the uses of trusts as S corporation shareholders.• Understand the concept of a trust and the various types of trusts• Advise clients on filing requirements for Forms 706 and 709• Identify the elements of an estate and grantor trusts• Understand the basic steps in a business acquisition• Analyze the three principle approaches to valuation of a business• Structure compensation alternatives for individual buyers and sellers• Prepare and use Forms 990, 990-EZ, and related schedules• Understand which organizations must file returns and which are exempt

COURSES INCLUDED• Form 990 – Mastering Its Unique Characteristics• Income Tax Accounting• Estate & Trust Primer• Real Estate Taxation• Advanced Tax Planning S Corporations• Introduction to Business Acquisitions

ACRONYMTSE3

FIELD OF STUDYTaxes

CPE CREDIT HOURS40


INTENDED AUDIENCETax Staff with 3–5 years of experience

PREREQUISITETax Staff with 3–5 years of experience







Designed to give your managers and directors the tools they will need to offer existing clients additional services, this level will improve and increase proficiency levels, eliciting a higher level of customer satisfaction, with the potential to increase firm service fees. Tax Staff Essentials Level 4 contains the advanced technical level of training your firm needs to maintain and improve its core competencies. As your firms leaders expand their levels of expertise, so does your firm expand its ability to offer its professional services to new and existing clients. Key areas covered include IRS audits, international tax, advanced topics in partnership taxation and accounting for deferred taxes, and individual and small business tax planning. Whether you wish to grow your firm by developing expertise in a niche or by business referrals from highly satisfied clients, TSE Level 4 is a must-have suite of CPE courses.

LEARNING OBJECTIVES

When you complete this course you will be able to:• Apply the complex rules of ASC 740 (FASB Statement No. 109 and

FIN 48) to new and challenging situations• Apply ASC 740 to ASC 805, Business Combinations, and ASC 810, and

non-controlling Interests in Consolidated Financial Statements• Determine the applicable tax rate for complex situations• Determine the consequences of selling a partnership or LLC interest• Make elections to protect partners and LLC members from unwelcome

future consequences arising from current distributions, sales, and/or transfers of interests in the partnership

• Learn how to calculate the basis of partnership or LLC following distributions of multiple properties

• Understand how to comply with U.S. tax reporting requirements for inbound and outbound transactions and operations

• Learn how income is sourced to a foreign jurisdiction• Determine when to challenge IRS requests• Understand IRS audit techniques, inquiries, and appeal rights• Manage the information document request process and evaluate the

contents of a revenue agent report (RAR)• Learn specific ways to reduce your individual and small business clients

tax bills

COURSES INCLUDED• IRS Audits• Advanced Taxation Partnerships & LLCs• International Taxation• Advanced Income Tax Accounting• Tax Planning for Small Businesses• Individual Tax Planning

ACRONYMTSE4

FIELD OF STUDYTaxes

CPE CREDIT HOURS40


INTENDED AUDIENCETax Staff with more than 5 years of experience

PREREQUISITETax Staff with more than 5 years of experience





Tax Staff Essentials – Level 4, Tax Manager/Director NEW!



Advanced Income Tax Accounting

Understand the increasingly complex rules governing income tax accounting and learn how to address them through active scenarios and practical exercises. Discover specifics you can use to apply ASC 740 (formerly SFAS No. 109 and FIN 48) and the impact that IFRS has had on accounting for income taxes and the impact of dealing with other accounting standards in conjunction with ASC 740.

LEARNING OBJECTIVES


• Apply the complex rules of ASC 740 to new and challenging situations

• Identify the similarities and differences between U.S. GAAP and IFRS with deferred tax implications

• Apply ASC 740 to state and local income tax complexities

• Determine the applicable tax rate for complex situations

• Schedule temporary differences in various complex situations

• Apply ASC 740 to changes in tax laws or rates, accounting methods, tax status, and interim periods

• Apply ASC 740 to ASC 805, Business Combinations, and ASC 810, and non-controlling Interests in Consolidated Financial Statements

• Apply intraperiod tax allocation with a five-step approach for more complex situations

• Apply ASC 740 to stock-based compensation issues

• Compute the valuation allowance considering items that reduce the need for an allowance

TOPICS DISCUSSED• ASC 740

• Comparison of ASC 740 to IAS 12

• Intra-period tax allocation

• Business combinations

ACRONYMTSE.ADVTA


CPE CREDIT HOURS8


INTENDED AUDIENCECPA firm auditors or tax managers, and partners and experienced accountants in industry who are involved in financial reporting for income taxes

PREREQUISITEExperience in financial reportingand basic knowledge of ASC 740






This course provides participants with an overview of the various factors considered for the determination of the proper accounting method (such as cash, accrual) and provides detailed examples of court rulings and client examples (for specific industries) involving each.

Then, the course discusses accounting periods, and considerations for changes in the accounting period of an entity. Lastly, there is a case study and example tax forms to highlight how to identify which IRS Revenue Procedures are applicable to a given client situation, as well as how and when to prepare the Form 3115.

LEARNING OBJECTIVES


• Recognize when the use of the cash method is appropriate

• Understand and apply the basic rules for a change in accounting method

• Choose a proper accounting period under the federal tax rules

• Identify which IRS Revenue Procedure(s) provides the guidance for a given scenario for a taxpayer to change their accounting method with the IRS

• Prepare the Federal Form 3115 – Application for Change in

• Accounting Method and understand how and when this form should be filed by the taxpayer.

TOPICS DISCUSSED• What constitutes a method

• Cash versus accrual

• Automatic changes

• Changes needing permission

• When and how to change a method

• How to account for the change in method

ACRONYMTSE.AMP


CPE CREDIT HOURS2


INTENDED AUDIENCETax professionals in publicaccounting: seniors, supervisors, and managers

Tax professionals within corporate finance or tax departments

PREREQUISITEThree to five years of taxexperience




Accounting Methods and Periods



Advanced Taxation Partnerships & LLCs

LLCs and partnerships are based upon intricate Treasury rules and regulations. A successful CPA must understand and be able to advise clients to apply these rules properly. Learn their business activities to minimize their tax burden. Learn to recognize the provisions necessary in an LLC or partnership agreement to sustain special allocations of income or loss. Partnerships and LLCs are subject to highly specialized rules regarding the allocation of gain, loss, depreciation, and other tax attributes associated with contributed property. Complex rules also apply to the allocation of recourse and non-recourse liabilities. When a partner or LLC member decides to withdraw some or all of his/her capital investment in the entity, the potential tax consequences often require serious attention. Move your working knowledge of partnership and LLC taxation beyond the basics.

LEARNING OBJECTIVES


• Allocate income, gain, loss and deduction among partner/members to reflect their agreed-upon interests properly in partnership or LLC economic activities

• Assess the risks taken by investors with respect to their investment in a partnership or LLC and allocate the entity’s liabilities accordingly

• Determine the consequences of selling a partnership or LLC interest

• Learn how to calculate the basis of partnership or LLC following distributions of multiple properties

• Plan for the effects of a distribution of multiple properties

• Make elections to protect partners and LLC members from unwelcome future consequences arising from current distributions, sales, and/or transfers of interests in the partnership

TOPICS DISCUSSED• Allocation of income under Section 704(b)

• Allocation with respect to contributed property

• Allocation of recourse and nonrecourse liabilities

• Advanced distribution rules

• Adjustments to basis of partnership/LLC assets

• Sale of an interest in a partnership or LLC

ACRONYMTSE.APL


CPE CREDIT HOURS8


INTENDED AUDIENCECPA firm seniors (and above) and other tax practitioners who prepare partnership returns and advise clients on LLC and partnership issues

PREREQUISITEIntermediate knowledge of passthrough entities






This course helps participants recommend tax positions given the Internal Revenue Service focus on S corporations. This course is highly useful during annual tax planning for the closely-held business operating (or considering to operate) as an S corporation. Proven tax-planning techniques are reviewed as refreshers for manager and partner participants.

LEARNING OBJECTIVES


• Apply the rules related to acquisitions and liquidations of S Corporations

• Employ Compensation Planning for S Corporations

• Summarize the complex rules of basis and distributions

• Compare and contrast Liquidations, Reorganizations, and Redemptions

TOPICS DISCUSSED• Compensation Planning

• Distributions of Qualified Subchapter S Subsidiaries (QSUB)

• Basis in S Corporation Stock

• Liquidations, Reorganizations, and Redemptions

ACRONYMTSE.ATPSC


CPE CREDIT HOURS8


INTENDED AUDIENCEManagers and partners in public accounting who assist clients with tax planning for closely held S corporations

PREREQUISITEIntermediate knowledge of passthrough entities

ADVANCED PREPARATIONS Corporation Fundamentals(TSE.SCF)



Advanced Tax Planning S Corporations



Capitalized Costs and Depreciation

Gain a comprehensive and practical understanding of the various complex tax laws dealing with property transactions from acquisition to disposition. This course provides analysis of the rules dealing with depreciation, amortization, like-kind exchanges, involuntary conversions, and sale of property. It also covers important property-related timing issues and planning opportunities that can lead to significant tax savings for C Corporations and S Corporations.

LEARNING OBJECTIVES


• Calculate the initial tax basis and adjusted tax basis of business property

• Determine the tax basis of self-constructed assets

• Distinguish between deductible repairs and capitalized improvements under new tax provisions

• Classify expenditures for tax purposes properly

• Apply recent changes in the tax rules to classification of expenditures and tax result

• Recognize deduction recognition issues related to amortization

• Understand the fundamentals of the MACRS system of depreciation/ cost recovery

• Recognize eligibility for immediate §179 expensing

TOPICS DISCUSSED• Capital improvements and repair

• Adjusted tax basis

• Transfers of Property for an Ownership Interest

• Salary and Self Employment Tax Issues

• Depreciation methods

• IRS tables

• Allocations in Flow-through Entities

• Tax Effects of S Corporation and Partnership Distributions

ACRONYMTSE.CCD


CPE CREDIT HOURS6


INTENDED AUDIENCEPublic accounting staff and senior associates, tax professionals in company finance or tax departments

PREREQUISITENone






This course will arm the participant with clarity about alternatives regarding choice of entity. Participants will be empowered to have more focused discussions with their clients and to offer recommendations to those clients who own businesses or are planning to do so.

LEARNING OBJECTIVES


• Understand the types of business entities and the tax advantages and disadvantages of each

• Identify circumstances that warrant converting from S to C Corporation and gain a basic understanding of how to make the conversion

• Interpret tax issues related to the formation of a corporation

• Evaluate other considerations regarding different entities and the impact on the business owner

TOPICS DISCUSSED• Types of entities

• Formation and elections

• Start-up and organization costs

• Advantages and disadvantages comparison

ACRONYMTSE.CFE


CPE CREDIT HOURS4


INTENDED AUDIENCEPrimarily managers and partnersin public accounting, CFOs,controllers, and business owners

PREREQUISITES Corporation Fundamentals, and Corporate Income Tax Workshop or at least three years of tax services experience




Choice of and Formation of Entity



Estate & Tax Primer

This comprehensive course offers the participant an understanding of the federal income taxation of trusts and decedents’ estates, along with the effects certain tax scenarios have on the beneficiaries of those trusts and estates. We will also discuss some basic planning options that help minimize taxes during income accumulation, distribution, or the transfer of wealth to intended beneficiaries.

LEARNING OBJECTIVES


• Understand the concept of a trust and the various types of trusts

• Advise clients on filing requirements for Forms 706 and 709

• Identify the elements of an estate and grantor trusts

• Minimize transfer taxes by incorporating exemptions and credits

• Understand statutory provisions that mandate or protect interests of a decedent’s spouse and/or children

TOPICS DISCUSSED• Types of trusts

• Trustee powers

• Recognition and realization of income

• Elements of an estate

• Taxation of Trusts and Estates

• Basic concepts of estate planning

ACRONYMTSE.ETP


CPE CREDIT HOURS4


INTENDED AUDIENCECPAs, professional accountantswith fiduciary tax experience,financial advisors, and estateattorneys

PREREQUISITEBasic knowledge of estate and gift taxation






Discover the basic tax information and understanding of nonprofit organization issues you need to prepare the current Form 990. This course will cover the numerous tax-reporting demands the 990 imposes, including how to respond to its inquiries. Participants will gain the tax knowledge necessary both to complete Form 990 properly and advise exempt clients on the Form’s complexities and demands.

LEARNING OBJECTIVES


• Recognize which organizations must file returns and which are exempt

• Identify where to file returns, due dates, and amending returns

• Interpret the basics of accounting methods to be used on tax-exempt returns

• Prepare and use Forms 990, 990-EZ, and related schedules

TOPICS DISCUSSED• Tax Issues facing not-for-profit organizations

• Related Organizations

• Form 990 and all related schedules

• Compensation Reporting

• Program Service Accomplishments

• Transactions with Interested Persons

• Governance, Management, and Disclosures

ACRONYMTSE.F9B


CPE CREDIT HOURS8


INTENDED AUDIENCECPAs, attorneys, and nonprofit Managers

PREREQUISITEBasic knowledge of the Form 990




Form 990



Introduction to Business Acquisitions

This course will help you become a key adviser to your client or employer who is interested in buying or selling a business. It provides the participant with a foundation of knowledge about the most common types of business acquisitions that a business owner may utilize or be a party to during the life of the business. In this course participants will gain a working knowledge sufficient to prepare basic tax models for business acquisitions and obtain data necessary to complete an analysis/comparison and recommendation for a course of action.

LEARNING OBJECTIVES


• Understand the basic steps in a business acquisition

• Be acquainted with the team of advisers involved with the transaction

• Understand due diligence procedures and transaction documentation

• Analyze the three principle approaches to valuation of a business

• Identify key buyer groups and the impact of a sale on them

• Structure compensation alternatives for individual buyers and sellers

• Learn how CPAs and other advisors can offer the highest value services to clients

TOPICS DISCUSSED• Transaction basics

• Due diligence

• Asset versus stock based transactions

• Transaction terms

• Buyer and seller best practices

• Transaction costs

• Loss limitation rules

• Golden parachute payments

ACRONYMTSE.IBA


CPE CREDIT HOURS8


INTENDED AUDIENCESenior tax professionals in public accounting who assist clients with transactions for closely held entities

PREREQUISITEBasic knowledge of business acquisitions






The industry’s best tax return training will reinforce your understanding of frequently used principles. Learn practical insights from nationally recognized tax experts. In this fast-paced, real world session, cover all the key tax return issues so you are armed with the latest guidance for the upcoming tax season. This course provides a wealth of tax-planning tips and strategies, don’t miss out!

LEARNING OBJECTIVES


• Recognize compensation issues and nontaxable employee fringe benefits

• Identify the specific rules that apply under the “passive activity” rules

• Identify and calculate the business deduction for home office expenses and deduction limitations on vacation homes and other ordinary business expenses

• Analyze the deductibility of hobby losses

• Identify the rules for depreciation and amortization deductions

• Differentiate between capital and ordinary income treatment on property transactions

• Identify tax consequences for self-employed retirement plans and IRAs

• Gather the necessary information required to include the claim for a tax credit on an individual income tax return

TOPICS DISCUSSED• Fringe benefits

• Retirement plan distributions

• Hobby losses

• Home Offices


• Tax Credits

• Gains and losses on property transactions

ACRONYMTSE.IIT


CPE CREDIT HOURS8


INTENDED AUDIENCECPAs working with clients or employers requiring up-to-date expertise in individual income taxation for the current tax season

PREREQUISITEKnowledge of individualincome taxation and Form1040 preparation




Intermediate Individual Taxation



International Taxation

This course is an overview to introduce the terminology and basic rules for the U.S. tax implication for an entity that is contemplating or already involved in global enterprise and for a foreign entity doing business in the U.S. The course content will help you identify the activities that create multi-jurisdictional tax exposure and the required tax reporting for the foreign taxing jurisdiction.

LEARNING OBJECTIVES


• Understand how to comply with U.S. tax reporting requirements for inbound and outbound transactions and operations

• Identify how to source income to a foreign jurisdiction

• Determine the required allocation and apportionment of deductions to foreign sourced income

• Analyze which foreign taxes are creditable to the U.S. tax bill

• Recognize how to report foreign bank accounts and investments in jurisdictions including FATCA rules

• Describe the U.S. tax reporting requirements for foreign affiliates

• Develop an awareness of alternative organizational structures for international operations

• Recognize how to structure transactions and/or business operations of foreign-based service businesses entering the United States

• Understand the effect of treaties on the taxation of foreignbased income activities

TOPICS DISCUSSED• Taxation of export Income

• Allocation and apportionment of deductions

• U.S. foreign tax credit

• Treaties

• Reporting foreign assets

• Foreign branches and affiliated companies

• Subpart F and personal holding company income

• Foreign business operation in the U.S.

• Foreign tangible and intangible property in the U.S.

• U.S. withholding taxes on foreign businesses

ACRONYMTSE.INT


CPE CREDIT HOURS8


INTENDED AUDIENCESenior associates throughmanager in public accounting who assist clients with tax implications of their global operations, owners and CFOs of closely held businesses with international operations

PREREQUISITEStrong knowledge of U.S. income taxation






Internal Revenue Service audits (or “exams” in IRS lingo) are an integral part of the tax compliance landscape. Although statistically few returns are selected for exam each year, this fact tends to be of little comfort to the taxpayer who has won the “audit lottery.” While CPAs cannot do much to prevent a client’s return from being audited, they can perform a valuable service by assuring that the exam is no more of a burden on the client than is necessary and that the client’s rights and interests are adequately safeguarded. Accomplishing this objective begins with a familiarity with the audit process.

LEARNING OBJECTIVES


• Evaluate IRS audit trends and the audit selection process

• Understand the types of IRS audits

• Determine when IRS requests could be challenged

• Become familiar with the timing, scope, and location of various IRS audits

• Understand IRS audit techniques and inquiries and appeal rights

• Manage the information document request process and evaluate the contents of a revenue agent report (RAR)

• Understand how to update/amend related state income tax returns as affected by the Federal RAR

TOPICS DISCUSSED• RAR: Revenue Adjustment Report

• Preparing responses

• Accounting for audit adjustments

• Amended state tax returns

• Installment Agreements

• Offers in Compromise

• The Assessment Process

• The Collection Process for seizures and sales of taxpayer property

• The IRS process for seizures and sales of taxpayer property

ACRONYMTSE.IRS


CPE CREDIT HOURS4


INTENDED AUDIENCESenior tax professionals in public accounting

PREREQUISITEBasic knowledge of generalproceedings of IRS audits




IRS Audits



Income Tax Accounting

This course contains the framework of the rules of ASC 740 and how these are manifested in accounting for income taxes, including the statement of financial position classification of deferred tax accounts and disclosures. The course includes case studies of actual scenarios.

LEARNING OBJECTIVES


• Calculate income tax expense for financial statement purposes

• Identify and classify deferred tax assets and deferred tax liabilities

• Complete a worksheet that provides documentation for the reporting and disclosure requirements and for the preparation of required journal entries

• Account for operating loss carryforwards and tax credit carryforwards

• Compute the valuation allowance with consideration given to items that are allowed to reduce the need for an allowance

• Apply concepts to practical situations

TOPICS DISCUSSED• Permanent and timing differences

• Income tax expense

• Effective tax rate

• Current income tax liability

• Deferred income tax assets and liabilities

• Tax basis balance sheet

• Uncertain tax positions

• Tax benefits for carrybacks and carryforwards

• Reporting and disclosure under ASC 740

• ASC 740-20 intraperiod tax allocation

ACRONYMTSE.ITA


CPE CREDIT HOURS8


INTENDED AUDIENCEStaff and senior associates in public accounting who assist clients with income tax calculations and disclosures

PREREQUISITEBasic knowledge of ASC 740






This course provides participants up-to-date information on critical tax issues, giving them an outstanding foundation in the federal tax arena for individuals. Ensure your clients receive the most current tax planning and tax-saving strategies for their tax plans.

LEARNING OBJECTIVES


• Determine the filing status and interpret the filing requirements for individual taxpayers

• Determine gross income inclusions and exclusions around dividends and interest

• Differentiate the taxability of deferred income, Social Security benefits, and other taxable income

• Apply the specific rules for the deductibility of travel and entertainment expenses as they relate to business or rental transactions in preparing income tax returns

• Recognize Education related expenses and the rules for Health Savings Accounts

• Distinguish between standard and itemized deductions including medical expenses, interest, taxes, charitable contributions, theft losses, and miscellaneous deductions

• Gather the necessary information required to include tax credits on an individual tax return

• Recognize when the Medicare Payroll Tax will impact an individual

• Identify the applicability of the Medicare tax on Net Investment Income

TOPICS DISCUSSED• Filing requirements and personal exemptions

• Gross income inclusions, exclusions, and adjustments

• Travel and entertainment

• Standard and itemized deductions

• Tax and tax credits

• 0.9% Medicare Payroll Tax

• 3.8% Net Investment Income Tax

ACRONYMTSE.ITF


CPE CREDIT HOURS8


INTENDED AUDIENCECPAs and accountants new to taxation

PREREQUISITENone




Individual Tax Fundamentals



Individual Tax Planning

Make sure your clients are protecting themselves from the onslaught of higher taxes. Get the latest techniques for building and conserving wealth through proactive tax-planning and investment strategies. Completely updated for tax law changes, this course will bring you up-to-date on the latest strategies that will keep more money in the hands of your clients and make you look like a hero!

LEARNING OBJECTIVES


• Recall how to increase client wealth by focusing on tax-saving opportunities no considered in the past

• Apply tax-planning moves in light of new and recent tax developments

• Recognize ways to protect your client from tax pitfalls

• Recall anticipated possible tax legislation and determine how to position your clients for financial success

TOPICS DISCUSSED• Impact of Supreme Court’s rejections of Defense of Marriage Act

• New 0.9% and 3.8% Medicare taxes

• Mutual fund tax strategies

• All about Roth IRAs – including strategies for self-employed and estate planners

• The 100% gain exclusion for qualified small business stock

• Personal residence transactions — including short sales and foreclosures

• Reverse mortgages can save axes on greatly appreciated residences

• Converting personal residences into rentals: tax implications

• Tax-saving ideas for self-employed clients – including ways to reduce SE and FICA taxes, strategies for husband-wife businesses, depreciation breaks and much more

• Tax angles for vacation homes, timeshares, and co-ownership arrangements

• Divorcing clients – tax angles are critically important

• State-of-the-art tax planning for college expenses

• Employer stock options: tax planning moves

ACRONYMTSE.ITP


CPE CREDIT HOURS8


INTENDED AUDIENCECPAs looking for innovative taxplanning techniques to help clients flight higher taxes

PREREQUISITEBasic knowledge ofindividual income taxation






Multistate taxation has become one of the hottest areas in the tax arena. The recent decline in state revenues and the increased audit activity by the states means both increased problems and opportunities. Mastering both the theoretical disputes and the “nuts and bolts” of compliance is essential to success. Gain the skills necessary to navigate through this maze of multistate corporate taxation. Develop a working knowledge of both multistate tax compliance and related planning opportunities. Focus on the essentials of multistate corporate income taxation as well as the apportionment and allocation of partnership, LLC, and corporate income taxes. Through this course, you will not only solidify the basic principles, but you will also receive the latest updates on economic and affiliate nexus, the impact of e-commerce and internet and other laws, regulations, and court cases. Develop basic approaches to state income tax planning and gain crucial insight about industry-specific state laws.

LEARNING OBJECTIVES


• Understand the key principles of multistate taxation

• Assess the impact of the latest nexus issues, laws, regulations, and court cases

• Identify the effects of multistate activity

• Distinguish deductible from non-deductible state income taxes

• Gain insight into state tax laws affecting specific industries

• Distinguish differences between apportionment and allocation of income

• Develop basic approaches to state income tax planning with emphasis on the latest developments in economic nexus

TOPICS DISCUSSED• Constitutional limits and P.L. 86-272

• Nexus, UDITPA, MTC

• State modification

• Apportionment and allocation

• Non-business income

• Net operating losses

ACRONYMTSE.MST


CPE CREDIT HOURS8


INTENDED AUDIENCEExperienced accountants andprivate industry managers

PREREQUISITEExperience in corporate taxation




Multistate Taxation



S Corporation Fundamentals

This course is a comprehensive introduction to the nature of S Corporations and how they are treated for income tax purposes. We will examine some of the advantages and disadvantages of incorporation and then go through the requirements for electing to be an S Corporation. We will also review the rules for operating an S Corporation.

LEARNING OBJECTIVES


• Determine when an S Corporation may be advantageous for a business

• Identify the requirements that must be met to qualify as an S Corporation

• Recognize individuals and entities that are eligible to own S Corporation stock

• Determine how to make a proper S Corporation election

• Determine income or loss that passes through to the shareholder

• Define and explain the concept of distributions

• Recognize active and passive income and determine material participation as it relates to an individual S Corporation shareholder

TOPICS DISCUSSED• Qualifications of S Corporation

• Election, termination, and revocation

• Choice of year-end

• Allocations of profits and losses

• Distributions and shareholder basis

• Reporting and filing requirement

• Conversion of C Corporation with prior retained earnings

• Passive Activity Rules, Fringe Benefits, and Other Considerations

ACRONYMTSE.SCF


CPE CREDIT HOURS8


INTENDED AUDIENCEStaff and senior associates inpublic accounting who assistclients with tax compliance forclosely held S Corporations

PREREQUISITENone






Miscommunication is costly. In this course we will discuss how the use of positive language is not a “warm and fuzzy” concept, but rather an important communication tool. Using appropriate word choices will make you a more effective manager and communicator. Miscommunication and misunderstandings may cause significant financial and emotional loses to a firm. Vague answers can cause numerical errors, inaccurate financial data, hurt feelings, and tension within an office environment.

We will also address some aspects of leadership in connection with work teams and group development. We will look at the role leaders play in workplace communication and examine communication skills for discussion leaders. The importance of effective communication cannot be underestimated. A leader’s ability to communicate greatly reduces misunderstandings in the workplace, and significantly improves project management.

LEARNING OBJECTIVES

When you complete this course you will be able to:• Eliminate wordiness, redundancy, and obscure language from their

writing, and produce documents that are clear and concise• Produce written communications that are positive and confident• Explain five techniques to make your language more positive and

professional• Recognize the importance of descriptive language• Understand how using certain words can help avoid misinterpretation and

misunderstandings.• Discuss the common types of difficult communication patterns found in

the workplace, and how to cope with these situations• Understand the difficult communication patterns that may occur between

men and women• Identify and cope more effectively with hostile communication patterns

that may occur in the workplace• Recognize the communication patterns that occur before and during the

formations of teams• Explain the role of conflict in work teams, and approaches for dealing with

the conflict

TOPICS DISCUSSED• The power of professional language in business writing• Communication and work teams• Communication for leaders• Difficult communication

ACRONYMTSE.STD

FIELD OF STUDYCommunication

CPE CREDIT HOURS4


INTENDED AUDIENCEStaff or senior associates (with any field of emphasis) looking to advance business writing and communication skills

PREREQUISITENone




Effective Business Communication



Tax Accounting for Inventories

This course details methods of valuing inventory, including special rules for dealing with LIFO inventory. Effect of shrinkage and market will also be discussed and participants will learn about proposals to prohibit LCM and subnormal goods methods that include wash-sale goods.

LEARNING OBJECTIVES


• Explain the allowable inventory valuation methods for tax purposes and how to choose the most beneficial in various scenarios

• Estimate the tax value of ending inventory under the chosen method

• Calculate the resulting tax adjustment to book income as applicable

TOPICS DISCUSSED• 263A 2.0

• FIFO, LIFO, average

• Lower of cost or market

ACRONYMTSE.TAI


CPE CREDIT HOURS2


INTENDED AUDIENCETax professionals in public accounting: seniors, supervisors, and managers

Tax professionals within corporate finance or tax departments

PREREQUISITEThree to five ears of tax experience






This comprehensive course, developed by Sid Kess, is designed to guide practitioners through the numerous concepts and rules applicable to income tax accounting, tax return positions, and disclosures for C Corporations and S Corporations.

LEARNING OBJECTIVES

When you complete this course you will be able to:• Identify the benefits of forming a corporation• Apply the rules for transfer of assets and liabilities to a new corporation• Review the accounting methods available to a corporation• Understand reasonable compensation issues with respect to a C

Corporation and to S Corporation shareholder-employees• Analyze the best retirement plan recommend for a corporation• Recognize economic performance, including issues and deduction

limitations related to bad debts, rent, tax, and interest expense• Determine the availability of tax credits and other entitlements related to

retirement plans for a corporation

TOPICS DISCUSSED• Formation of corporation and Section 1244 stock• Income: dividends, interest, rentals, capital gains• Salaries, employee benefits and retirement plan• Economic performance and other deductions• Net operating losses• Personal Service Corporations• Tax rates, AMT, and tax credits• Case studies for tax return preparation

ACRONYMTSE.TCC


CPE CREDIT HOURS8


INTENDED AUDIENCETax professionals in publicaccounting: seniors, supervisors, and managers

PREREQUISITEThree to five years of tax experience




Taxation of Corporations



Tax Fundamentals of LLCs and Partnerships

Acquire the basic skills you need to prepare income tax returns for LLCs and Partnerships. This course helps you identify the information required from the accounting system and the questions to ask of managers or business owners. This course provides participants with a foundation of tax principles and rules applicable to flow through entities under IRC section subchapter K.

LEARNING OBJECTIVES


• Recognize differences among the various types of partnerships and an LLC

• Describe how partnerships and LLCs opting to be treated as partnerships will report their federal taxable income to the IRS

• Determine the tax basis of assets transferred to a partnership or LLC at formation

• Explain the tax consequences and liabilities to a partnership/LLC of property transfers

• Distinguish between distributions and compensatory payments to partners and recognize tax consequences of each type of payment

• Apply the at-risk and passive activity loss limitations to passthrough losses from partnerships and LLCs

TOPICS DISCUSSED• Formation and the Check-the-Box rules

• Profit and loss allocation

• Effect of liabilities

• Contributions and distributions

• Reporting taxable income

ACRONYMTSE.TFLP


CPE CREDIT HOURS8


INTENDED AUDIENCEPublic accounting staff, seniors, and tax professionals in company finance or tax departments

PREREQUISITEBasic knowledge of pass-through entities






Solid tax planning strategies are essential for your corporate and small business clients. Join us as we explore state-of-the-art planning ideas and tax-saving strategies to keep more of your client’s money in their pockets. We’ll answer the tough questions and show you what strategies are best for your clients as a result of the most recent tax reform.

LEARNING OBJECTIVES

When you complete this course you will be able to:• Solve the unique tax problems affecting small businesses.• Identify savings opportunities and pinpoint tax traps.• Substantially cut your small business clients’ tax bills.

TOPICS DISCUSSED• Business tax changes in recent legislation, court decisions, and

IRS guidance• Impact of new 0.9% and 3.8% Medicare taxes on business owners• C corporation moves to avoid potentially higher individual tax rates• Managing Section 1231 losses and gains for optimal tax results• Perfect storm for loans from corporations to shareholders• Update on passive loss rules for LLC members• Minimizing SE tax for LLC members• Husband-wife businesses: tax-saving strategies• The 100% gain exclusion for qualified small business corporation stock• When to switch from C Corporation to S Corporation status (or not)• Fringe benefit planning for partners and S corporation shareholder-

employees• Update on reasonable compensation for C and S corporation

shareholder-employees• Advantages of including debt in corporate capital structures• Converting corporation into LLC or LLP: tax implications• Ownership exit strategies including family corporations and

divorce situations

ACRONYMTSE.TPSC


CPE CREDIT HOURS4


INTENDED AUDIENCECPAs looking for innovative tax planning and savings techniques to solve client problems

PREREQUISITEBasic knowledge of business taxation




Tax Planning for Small Businesses



Taxation of Property Transactions

Gain a practical understanding of the various complex tax laws dealing with sale, disposal, or exchange of property. This course includes analyses of the rules dealing with like-kind exchanges, and includes involuntary conversions. It also covers important property-related timing issues and planning opportunities that can lead to significant tax savings.

LEARNING OBJECTIVES


• Apply proper treatment of involuntary conversions

• Explain the deferral of realized gain or loss on a like-kind property exchange

• Determine the amount of gain or loss on the sale of property

• Determine the character of recognized gain or loss on the disposition of business property

• Implement comprehensive property tax strategies to minimize taxes

TOPICS DISCUSSED• IRC sections 1231, 1245,1250

• Depreciation Recapture

• Capital gains and losses

• Non-recognition transactions

ACRONYMTSE.TPT


CPE CREDIT HOURS4


INTENDED AUDIENCETax Staff and senior associates

PREREQUISITEBasic knowledge of propertytransactions and taxation






This course provides a working knowledge of the methodology of implementation-based tax research. Drawing on the latest developments in online research, this course describes how to ask the right questions, organize the facts, locate and assess pertinent authority, and clearly communicate research findings.

LEARNING OBJECTIVES

When you complete this course you will be able to:• Demonstrate a working knowledge of the methodology of

implementation-based tax research• Examine and analyze the pertinent facts and applicable laws to determine

a tax result• Apply the hierarchy for sources of tax authority in researching a tax

question• Execute efficient and meaningful research within tax online services

TOPICS DISCUSSED• Sources of tax law and interpretation• Internal Revenue Code• Administrative guidance• Treasury Regulations• Issue-spotting exercise• Citations• Tax research memorandum

ACRONYMTSE.TR1


CPE CREDIT HOURS4


INTENDED AUDIENCETax associates with little to no experience in performing tax research

PREREQUISITENone




Tax Research I



Tax Research 2

Tax questions arise when a unique set of facts is examined in light of general rules of tax law. Learning to identify and phrase the critical tax questions implicit in any set of facts is no small accomplishment. In many instances, the most important questions are by no means obvious. The more experienced the tax adviser, the easier it is to identify and ask the right questions. For the beginner, asking the right question is often the most difficult part of tax research.

LEARNING OBJECTIVES


• Assess the appropriate authority for tax problems

• Analyze the evidence you gather regarding your client’s tax situation

• Interpret the facts from other cases in order to reach a conclusion about your client’s case

• Distinguish specific ways to communicate your findings to you client

• Discuss the research methodology that is appropriate to tax planning

TOPICS DISCUSSED• The elusive nature of tax questions

• Assessing and applying authority

• External communications

• Research methodology for tax planning

• Comprehensive examples

ACRONYMTSE.TR2


CPE CREDIT HOURS4


INTENDED AUDIENCETax senior associates or managers

PREREQUISITEBasic knowledge of performing tax research






In this course you will learn about several complicated real estate related topics including: passive activity limitations, like kind exchanges, involuntary conversions and Section 1237. Learn about these common problem areas and avoid mistakes in these complicated provisions. Ensure your clients receive the most current tax planning and tax-saving strategies for their tax plans.

LEARNING OBJECTIVES

When you complete this course you will be able to:• Calculate the limitations on deducting passive activity losses and the at-

risk limitations on deducting losses on a current year’s tax return• Distinguish between a passive activity that would be subject to the

passive loss rules, and an active activity that would not be subject to passive activity rules.

• Identify which property qualifies for Section 1231 treatment.• Recognize when an involuntary conversion or like-kind exchange may be

used to defer tax recognition.• Calculate gains and losses from property transactions.• Identify applicable tax rate on gains from property transactions.• Distinguish between different recapture provisions.• Determine when the rules regarding the subdivision of real estate under

IRC Section 1237 apply to a transaction.

TOPICS DISCUSSED• Passive Losses• At Risk rules• Like Kind Exchanges• Involuntary exchanges• Expensing vs. Capitalization• Capital vs. Ordinary Income

ACRONYMTSE.TRE


CPE CREDIT HOURS4


INTENDED AUDIENCEExperienced accountants andprivate industry managers

PREREQUISITEExperience in corporate taxation




Real Estate Taxation



Working Paper Documentation

Workpapers support the creation of a tax return. Firms must provide proper data for their work, through accurate documentation of the position taken on a return and by providing authoritative support for it. This documentation not only impacts the preparer, but is required by the IRS to complete a proper audit of the return.

LEARNING OBJECTIVES


• Learn to interpret document tax return information and correctly organize workpapers

• Know which workpapers are appropriate for specific tax situations

• Understand how to prepare an Accrual to Cash Conversion Workpaper.

• Execute efficient and meaningful research within tax online services

TOPICS DISCUSSED• Source of data for tax adjustments from books

• Authority documentation

• Case studies – good and bad workpapers

ACRONYMTSE.WPD


CPE CREDIT HOURS2


INTENDED AUDIENCEStaff accountants who create workpapers

PREREQUISITENone




Acronym Index


Acronym Index

Acronym IndexAAUW Annual Accounting and Auditing Workshop .............................................................................................. 16

ABLT Advanced Business Law for CPAs ............................................................................................................. 119

ABV16 ABV Exam Review ..................................................................................................................................... 120

ACCS Advanced Controller and CFO Skills ........................................................................................................ 121

ADBP Advanced Auditing for Defined Benefit Pension Plans .............................................................................. 17

ADCP Advanced Auditing for Defined Contribution Retirement Plans ................................................................ 18

ADPRT AICPA Peer Review Program Advanced Course ......................................................................................... 19

ADUG Advanced Topics in a Single Audit ............................................................................................................. 87

AEMP Auditing Defined Contribution Retirement Plans ....................................................................................... 20

AFKP Audits of 401(k) Plans ................................................................................................................................. 21

AHWP Advanced Auditing for Health and Welfare Benefit Plans .......................................................................... 22

AIT Accounting for Deferred Income Taxes ...................................................................................................... 23

ASE1 Audit Staff Essentials – New Staff: Core Concepts ..................................................................................... 24

ASE2 Audit Staff Essentials – New Staff: Practical Application ............................................................................ 25

ASE3 Audit Staff Essentials – Experienced Staff .................................................................................................. 26

ASE4 Audit Staff Essentials – Seniors/In-Charge Staff .......................................................................................... 27

ASE5 Audit Staff Essentials – Experienced Senior ............................................................................................... 28

ATCP Annual Tax Update: Corporations and Pass-Through Entities .................................................................. 147

AUAA Annual Update for Accountants and Auditors ............................................................................................ 29

AUDA Integrating Audit Data Analytics into the Audit Process ............................................................................ 30

AUDW Audit Workpapers: Documenting and Reviewing Field Work .................................................................... 31

AUSL Audits of State and Local Governments: What You Need to Know ........................................................... 88

BADI Basis/Distributions for Pass-Through Entities: Simplifying the Complexities ........................................... 148

BANK Audits of Banks and Other Financial Institutions ........................................................................................ 32

BAUG Fundamentals for Performing a Single Audit Under the Uniform Guidance .............................................. 89

BVCSCH Business Valuation School ........................................................................................................................ 122

CAAT Construction Contractors: Accounting, Auditing, and Tax ......................................................................... 33

CCAI Construction Contractors Advanced Issues ................................................................................................ 34

CFF16 CFF Exam Review ..................................................................................................................................... 123

CFIC Common Frauds and Internal Controls for Revenue, Purchasing, and Cash Receipts ............................... 35

CHTX Tax Considerations and Consequences for Closely Held Businesses ....................................................... 149

CL4AUAA Accounting and Auditing Update ............................................................................................................... 36

CL4AUIC Internal Control: How Does It Impact an Audit? ......................................................................................... 37

CL4BFP The New Controllership: Keys to Boosting Financial Performance .......................................................... 124

CL4BMS The New Controllership: Keys to Boosting Management Skills ............................................................... 125


Acronym Index

CL4CAS The New Clarified Attestation Standards: What You Need to Know .......................................................... 38

CL4CE Engagement Essentials: Compilation of Financial Statements ................................................................... 39

CL4CHTX Practical Tax Tips and Techniques for Closely-Held Businesses ............................................................... 150

CL4CNFP Not-for-Profit Accounting and Auditing: Practical Cases for CPAs ............................................................. 90

CL4COBP The Changing Role of the Controller: Advancing from Tactical to Strategic ............................................ 126

CL4COMP Preparation, Compilation, and Review Engagements: Update and Review ............................................... 40

CL4CSCB Critical Skills for Budgeting Success ......................................................................................................... 127

CL4CYCT Smart Tax Planning Strategies for Individuals ........................................................................................... 151

CL4DATA Data Breaches & Other Cyber Frauds: A 21st Century Risk to Your Organization ..................................... 41

CL4EMPL Employment Law Update: Examining Critical Issues with FMLA, HIPPA, COBRA, ADA and More ............................................................................................ 128

CL4EOYB Yellow Book Financial Audits ...................................................................................................................... 91

CL4FAFR Forensic Accounting: Uncovering Schemes and Scams ............................................................................. 42

CL4FAIP Forensic Investigations: Key Tools to Success ............................................................................................ 43

CL4FASBI U.S. GAAP: Review for Business & Industry ................................................................................................ 44

CL4FCFS Statement of Cash Flows: Preparation, Presentation, and Use................................................................... 45

CL4FFMD Financial Forecasting: Planning for Success ............................................................................................. 129

CL4FGOV Frequent Frauds Found in Governments .................................................................................................... 92

CL4FNFP Frequent Frauds Found in Not-for-Profits ................................................................................................... 93

CL4FRAU Fraud: Recent Findings, Red Flags and Corruption Schemes .................................................................... 46

CL4FRGNP Fraud Risk in Governmental and Not-for-Profit Organizations ................................................................... 94

CL4FSABM Analyzing a Company’s Financial Statement ............................................................................................ 130

CL4FSME Fraud in Small-to Medium-Sized Entities .................................................................................................... 47

CL4FSNPO Not-for-Profit Organizations: Key Accounting and Reporting Considerations ........................................... 95

CL4GNAU Annual Update for Governments and Not-for-Profits ................................................................................. 96

CL4GRE Ethics and Professional Conduct: Updates and Practical Applications....................................................... 48

CL4GSCA Position Your Organization for Success: Strategies for Today’s Competitive Environment ......................................................................................................................... 131

CL4HCRA Affordable Care Act: Critical Tax and Insurance Ramifications ................................................................. 152

CL4HOT Hottest Tax Planning Developments Under the Current Tax Law ............................................................. 153

CL4IBA Mergers and Acquisitions: Tax and Due Diligence Considerations .......................................................... 154

CL4ICDAD Updated COSO Framework: What You Need to Know .............................................................................. 49

CL4ICSM Internal Controls for Small- and Medium-Sized Entities ............................................................................. 50

CL4INRR Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know .............................. 51

CL4ITRM Reviewing Individual Tax Returns: What Are You Missing? ....................................................................... 155

CL4LAMA Lean Accounting and Management: Saving Money by Streamlining Operations .................................... 132

CL4LAWU Employment Law Update: Reducing Employer Liability ........................................................................... 133

CL4LEAS The Bottom Line on the New Lease Accounting Requirements ................................................................. 52

Acronym Index

Acronym Index


CL4MERG Mergers and Acquisitions: Strategies for the Right Tax Structure ............................................................ 156

CL4NFPF Financial Reporting for Not-for-Profit Entities............................................................................................. 97

CL4OPEB GASB No. 74 & 75: Best Practices in OPEB Accounting & Auditing .......................................................... 98

CL4PCD Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls ........................ 53

CL4PENS Governmental Pensions: Prepare for a Changing Landscape .................................................................... 99

CL4PTRM Reviewing Partnership Tax Returns: What Are You Missing? .................................................................... 157

CL4PTU Annual Federal Tax Update ...................................................................................................................... 158

CL4PYPL Analyzing Costs, Productivity, and Efficiency: Three Ways to Boost Your Bottom Line ........................... 134

CL4RAAQ Applying the Risk Assessment Standards to Enhance Audit Quality .......................................................... 54

CL4RCR Fraud and Cash Receipts: Common Frauds and Internal Controls ............................................................ 55

CL4RWBE Real-World Business Ethics ......................................................................................................................... 56

CL4SKSB Controller’s Update: Today’s Latest Trends ............................................................................................... 135

CL4SSM Social Security and Medicare: Maximizing Retirement Benefits ............................................................... 159

CL4STRM Reviewing S Corporation Tax Returns: What Are You Missing? ................................................................ 160

CL4STSB Tax Planning Strategies for Small Businesses: Corporations, Partnerships, & LLCs .................................. 161

CL4TKBP Risk, Cost, and Cash Management for Controllers and Financial Managers ............................................ 136

CL4TLLLO Tax Consequences and Reporting Issues of LLCs, LLPs, LPs, and Other Partnerships ............................. 162

CL4TRF Protecting Your Client from Tax Return Identity Theft .............................................................................. 163

CL4TTFS The Most Common Financial Statement and Asset Fraud Schemes: How to Detect and Prevent Them .............................................................................................................. 57

CNFP Case Studies in Not-for-Profit Accounting and Auditing .......................................................................... 100

COBP Transforming Your Role as Controller to Business Partner ........................................................................ 137

CORU Annual Update and Practice Issues for Preparation, Compilation, and Review Engagements .......................................................................................................................... 58

COSO-ICC COSO Internal Control Certificate Program ............................................................................................... 59

DAAN Analytics and Big Data for Accountants ................................................................................................... 138

EBPD Documenting Your EBP Audit: What You Need to Know ........................................................................... 60

EBPE Auditing Employee Benefit Plans ............................................................................................................... 61

EO-AHUD Advanced Auditing of HUD-Assisted Projects .......................................................................................... 101

EO-F990 Form 990: Mastering Its Unique Characteristics ....................................................................................... 102

EO-YB Yellow Book: Government Auditing Standards ........................................................................................ 103

F990A Form 990: Exploring the Form’s Complex Schedules .............................................................................. 104

FAFR Forensic Accounting: Fraudulent Reporting and Concealed Assets .......................................................... 62

FAIP Forensic Accounting Investigative Practices ............................................................................................... 63

FASBI U.S. GAAP: Review for Business & Industry ................................................................................................ 64

FCRE Engagement Essentials: Preparation, Compilation, and Review of Financial Statements .......................... 65

FFGN Frequent Frauds Found in Governments and Not-for-Profits ................................................................... 105

FFMD Financial Forecasting and Decision Making ............................................................................................. 139


Acronym Index

FIIN Financial Instruments: Mastering the New FASB Requirements ................................................................. 66

FRGNP Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profit Organizations .............................................................................................................. 106

FRU Common U.S. GAAP Issues Facing CPAs ................................................................................................... 67

FSABM Financial Statement Analysis: Basis for Management Advice ................................................................... 140

FSME Fraud in Small- to Medium- Sized Entities .................................................................................................. 68

FSNPO Accounting and Reporting for Not-for-Profit Organizations ..................................................................... 107

FVM316 Fair Value Workshop ................................................................................................................................. 141

GARU Governmental Accounting and Reporting Advisor .................................................................................. 108

GAU Governmental Accounting and Auditing Update ..................................................................................... 109

GEBS Accounting and Auditing for Governmental Employee Benefits ............................................................. 110

GNAU Governmental and Not-for-Profit Annual Update ..................................................................................... 111

GPT Best Practices for Payroll Taxes and 1099 Issues ...................................................................................... 164

HOT Hottest Tax Topics for 2017 ...................................................................................................................... 165

HUD Audits of HUD-Assisted Projects .............................................................................................................. 112

ICDAD Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors .......................................................................................................................... 69

ICRA Internal Controls and Risk Assessment: Key Factors in a Successful Audit ................................................ 70

ICSM Internal Control Best Practices for Small- and Medium-Sized Entities ....................................................... 71

IDENT Identity Theft: Preventing, Detecting, and Investigating ............................................................................ 72

IITW 1040 Tax Return Workshop ....................................................................................................................... 166

INCT Income and Expense Recognition Strategies to Minimize Income Taxes ................................................. 167

INRR Revenue Recognition: Mastering the New FASB Requirements ................................................................ 73

INUG Applying the Uniform Guidance in Your Single Audits ............................................................................. 113

ITAUDIT Advanced IT Audit School .......................................................................................................................... 74

LAWU Employment Law Update: Key Risks and Recent Trends .......................................................................... 142

LEAS Leases: Mastering the New FASB Requirements ........................................................................................ 75

NAU Not-for-Profit Accounting and Auditing Update ....................................................................................... 114

NFPF Not-for-Profit Financial Reporting: Mastering the Unique Requirements ................................................. 115

NXUP Nexus Update: Latest Developments in State Income, Franchise, and Sales Taxes ................................. 168

PCOU Public Company Update: SEC, PCAOB, and Other Developments ........................................................... 76

PFSE Personal Financial Planning Boot Camp ................................................................................................... 169

PRTC Becoming an AICPA Peer Review Team or Review Captain: Case Study Application ................................ 77

PSAS Advanced Mergers, Acquisitions, and Sales of Closely Held Businesses ................................................. 170

PTU AICPA’s Annual Federal Tax Update ......................................................................................................... 171

RADBP Advanced Defined Benefit Plans Audit Certificate Exam Review .............................................................. 78

RADCP Advanced Defined Contribution Plans Audit Certificate Exam Review ..................................................... 79

RAHWP Advanced Health and Welfare Plans Audit Certificate Exam Review ......................................................... 80

Acronym Index


REIF IFRS Standards: Financial Reporting in a Global Environment ................................................................... 81

RPTR Reviewing Pass-Through Tax Returns: What Are You Missing? ................................................................ 172

SAYB Studies on Single Audit and Yellow Book Deficiencies ............................................................................ 116

SKSB Annual Update for Controllers .................................................................................................................. 143

SMBZ Accounting and Auditing Update for Small Businesses ............................................................................. 82

SNPR Upcoming Peer Review: Is Your Firm Ready? ............................................................................................. 83

SOCSCHOOL Service Organization Controls (SOC) School .............................................................................................. 84

TCA Trusted Client Adviser Workshop ............................................................................................................. 144

TGNP AICPA’s Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs ............................................................................................................. 117

TILA Taxation of Individuals Living Abroad and Foreign Nationals Living in the U.S. ...................................... 173

TKBP Toolkit of Best Practices for Today’s Controller and Financial Manager ................................................... 145

TRUS Income Taxation of Trusts: Minimizing Your Clients Taxes ........................................................................ 174

TSE.ADVTA Advanced Income Tax Accounting ........................................................................................................... 183

TSE.AMP Accounting Methods and Periods ............................................................................................................ 184

TSE.APL Advanced Taxation Partnerships & LLCs .................................................................................................. 185

TSE.ATPSC Advanced Tax Planning S Corporations.................................................................................................... 186

TSE.CCD Capitalized Costs and Depreciation ......................................................................................................... 187

TSE.CFE Choice of and Formation of Entity ........................................................................................................... 188

TSE.ETP Estate & Tax Primer ................................................................................................................................... 189

TSE.F9B Form 990 .................................................................................................................................................. 190

TSE.IBA Introduction to Business Acquisitions ....................................................................................................... 191

TSE.IIT Intermediate Individual Taxation .............................................................................................................. 192

TSE.INT International Taxation ............................................................................................................................... 193

TSE.IRS IRS Audits ................................................................................................................................................. 194

TSE.ITA Income Tax Accounting ............................................................................................................................ 195

TSE.ITF Individual Tax Fundamentals .................................................................................................................... 196

TSE.ITP Individual Tax Planning ............................................................................................................................. 197

TSE.MST Multistate Taxation .................................................................................................................................... 198

TSE.SCF S Corporation Fundamentals .................................................................................................................... 199

TSE.STD Effective Business Communication ........................................................................................................... 200

TSE.TAI Tax Accounting for Inventories ................................................................................................................. 201

TSE.TCC Taxation of Corporations .......................................................................................................................... 202

TSE.TFLP Tax Fundamentals of LLCs and Partnerships ............................................................................................ 203

TSE.TPSC Tax Planning for Small Businesses ............................................................................................................ 204

TSE.TPT Taxation of Property Transactions ............................................................................................................. 205

TSE.TR1 Tax Research I ........................................................................................................................................... 206

TSE.TR2 Tax Research 2 .......................................................................................................................................... 207


Acronym Index

TSE.TRE Real Estate Taxation .................................................................................................................................. 208

TSE.WPD Working Paper Documentation ................................................................................................................ 209

TSE1 Tax Staff Essentials – Level 1, New Staff ................................................................................................... 179

TSE2 Tax Staff Essentials – Level 2, Experienced Staff ....................................................................................... 180

TSE3 Tax Staff Essentials – Level 3, Tax Senior/Supervisor ................................................................................ 181

TSE4 Tax Staff Essentials – Level 4, Tax Manager/Director ................................................................................ 182

TSUI Annual Tax Update: Individuals and Sole Proprietors ............................................................................... 175

TTFS Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes ..................................................... 85

Alphabetical Index


Alphabetical Index

IITW 1040 Tax Return Workshop ....................................................................................................................... 166

ABV16 ABV Exam Review ..................................................................................................................................... 120

GEBS Accounting and Auditing for Governmental Employee Benefits ............................................................. 110

CL4AUAA Accounting and Auditing Update ............................................................................................................... 36

SMBZ Accounting and Auditing Update for Small Businesses ............................................................................. 82

FSNPO Accounting and Reporting for Not-for-Profit Organizations ..................................................................... 107

AIT Accounting for Deferred Income Taxes ...................................................................................................... 23

TSE.AMP Accounting Methods and Periods ............................................................................................................ 184

ADBP Advanced Auditing for Defined Benefit Pension Plans .............................................................................. 17

ADCP Advanced Auditing for Defined Contribution Retirement Plans ................................................................ 18

AHWP Advanced Auditing for Health and Welfare Benefit Plans .......................................................................... 22

EO-AHUD Advanced Auditing of HUD-Assisted Projects .......................................................................................... 101

ABLT Advanced Business Law for CPAs ............................................................................................................. 119

ACCS Advanced Controller and CFO Skills ........................................................................................................ 121

RADBP Advanced Defined Benefit Plans Audit Certificate Exam Review .............................................................. 78

RADCP Advanced Defined Contribution Plans Audit Certificate Exam Review ..................................................... 79

RAHWP Advanced Health and Welfare Plans Audit Certificate Exam Review ......................................................... 80

TSE.ADVTA Advanced Income Tax Accounting ........................................................................................................... 183

ITAUDIT Advanced IT Audit School .......................................................................................................................... 74

PSAS Advanced Mergers, Acquisitions, and Sales of Closely Held Businesses ................................................. 170

TSE.ATPSC Advanced Tax Planning S Corporations.................................................................................................... 186

TSE.APL Advanced Taxation Partnerships & LLCs .................................................................................................. 185

ADUG Advanced Topics in a Single Audit ............................................................................................................. 87

CL4HCRA Affordable Care Act: Critical Tax and Insurance Ramifications ................................................................. 152

ADPRT AICPA Peer Review Program Advanced Course ......................................................................................... 19

PTU AICPA’s Annual Federal Tax Update ......................................................................................................... 171

TGNP AICPA’s Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs ............................................................................................................. 117

DAAN Analytics and Big Data for Accountants ................................................................................................... 138

CL4FSABM Analyzing a Company’s Financial Statement ............................................................................................ 130

CL4PYPL Analyzing Costs, Productivity, and Efficiency: Three Ways to Boost Your Bottom Line ........................... 134

AAUW Annual Accounting and Auditing Workshop .............................................................................................. 16

CL4PTU Annual Federal Tax Update ...................................................................................................................... 158

ATCP Annual Tax Update: Corporations and Pass-Through Entities .................................................................. 147

TSUI Annual Tax Update: Individuals and Sole Proprietors ............................................................................... 175

CORU Annual Update and Practice Issues for Preparation, Compilation, and Review Engagements .......................................................................................................................... 58


Alphabetical Index

AUAA Annual Update for Accountants and Auditors ............................................................................................ 29

SKSB Annual Update for Controllers .................................................................................................................. 143

CL4GNAU Annual Update for Governments and Not-for-Profits ................................................................................. 96

CL4RAAQ Applying the Risk Assessment Standards to Enhance Audit Quality .......................................................... 54

INUG Applying the Uniform Guidance in Your Single Audits ............................................................................. 113

ASE5 Audit Staff Essentials – Experienced Senior ............................................................................................... 28

ASE3 Audit Staff Essentials – Experienced Staff .................................................................................................. 26

ASE1 Audit Staff Essentials – New Staff: Core Concepts ..................................................................................... 24

ASE2 Audit Staff Essentials – New Staff: Practical Application ............................................................................ 25

ASE4 Audit Staff Essentials – Seniors/In-Charge Staff .......................................................................................... 27

AUDW Audit Workpapers: Documenting and Reviewing Field Work .................................................................... 31

AEMP Auditing Defined Contribution Retirement Plans ....................................................................................... 20

EBPE Auditing Employee Benefit Plans ............................................................................................................... 61

AFKP Audits of 401(k) Plans ................................................................................................................................. 21

BANK Audits of Banks and Other Financial Institutions ........................................................................................ 32

HUD Audits of HUD-Assisted Projects .............................................................................................................. 112

AUSL Audits of State and Local Governments: What You Need to Know ........................................................... 88

BADI Basis/Distributions for Pass-Through Entities: Simplifying the Complexities ........................................... 148

PRTC Becoming an AICPA Peer Review Team or Review Captain: Case Study Application ................................ 77

GPT Best Practices for Payroll Taxes and 1099 Issues ...................................................................................... 164

BVCSCH Business Valuation School ........................................................................................................................ 122

TSE.CCD Capitalized Costs and Depreciation ......................................................................................................... 187

CNFP Case Studies in Not-for-Profit Accounting and Auditing .......................................................................... 100

CFF16 CFF Exam Review ..................................................................................................................................... 123

TSE.CFE Choice of and Formation of Entity ........................................................................................................... 188

CFIC Common Frauds and Internal Controls for Revenue, Purchasing, and Cash Receipts ............................... 35

FRU Common U.S. GAAP Issues Facing CPAs ................................................................................................... 67

CCAI Construction Contractors Advanced Issues ................................................................................................ 34

CAAT Construction Contractors: Accounting, Auditing, and Tax ......................................................................... 33

CL4SKSB Controller’s Update: Today’s Latest Trends ............................................................................................... 135

COSO-ICC COSO Internal Control Certificate Program ............................................................................................... 59

CL4CSCB Critical Skills for Budgeting Success ......................................................................................................... 127

CL4DATA Data Breaches & Other Cyber Frauds: A 21st Century Risk to Your Organization ..................................... 41

EBPD Documenting Your EBP Audit: What You Need to Know ........................................................................... 60

TSE.STD Effective Business Communication ........................................................................................................... 200

CL4EMPL Employment Law Update: Examining Critical Issues with FMLA, HIPPA, COBRA, ADA and More ............................................................................................ 128

LAWU Employment Law Update: Key Risks and Recent Trends .......................................................................... 142

CL4LAWU Employment Law Update: Reducing Employer Liability ........................................................................... 133

CL4CE Engagement Essentials: Compilation of Financial Statements ................................................................... 39

Alphabetical Index


FCRE Engagement Essentials: Preparation, Compilation, and Review of Financial Statements .......................... 65

TSE.ETP Estate & Tax Primer ................................................................................................................................... 189

CL4GRE Ethics and Professional Conduct: Updates and Practical Applications....................................................... 48

FVM316 Fair Value Workshop ................................................................................................................................. 141

FFMD Financial Forecasting and Decision Making ............................................................................................. 139

CL4FFMD Financial Forecasting: Planning for Success ............................................................................................. 129

FIIN Financial Instruments: Mastering the New FASB Requirements ................................................................. 66

CL4NFPF Financial Reporting for Not-for-Profit Entities............................................................................................. 97

FSABM Financial Statement Analysis: Basis for Management Advice ................................................................... 140

FAIP Forensic Accounting Investigative Practices ............................................................................................... 63

FAFR Forensic Accounting: Fraudulent Reporting and Concealed Assets .......................................................... 62

CL4FAFR Forensic Accounting: Uncovering Schemes and Scams ............................................................................. 42

CL4FAIP Forensic Investigations: Key Tools to Success ............................................................................................ 43

TSE.F9B Form 990 .................................................................................................................................................. 190

F990A Form 990: Exploring the Form’s Complex Schedules .............................................................................. 104

EO-F990 Form 990: Mastering Its Unique Characteristics ....................................................................................... 102

CL4RCR Fraud and Cash Receipts: Common Frauds and Internal Controls ............................................................ 55

FSME Fraud in Small- to Medium- Sized Entities .................................................................................................. 68

CL4FSME Fraud in Small-to Medium-Sized Entities .................................................................................................... 47

CL4FRGNP Fraud Risk in Governmental and Not-for-Profit Organizations ................................................................... 94

TTFS Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes ..................................................... 85

CL4FRAU Fraud: Recent Findings, Red Flags and Corruption Schemes .................................................................... 46

CL4FGOV Frequent Frauds Found in Governments .................................................................................................... 92

FFGN Frequent Frauds Found in Governments and Not-for-Profits ................................................................... 105

CL4FNFP Frequent Frauds Found in Not-for-Profits ................................................................................................... 93

BAUG Fundamentals for Performing a Single Audit Under the Uniform Guidance .............................................. 89

CL4OPEB GASB No. 74 & 75: Best Practices in OPEB Accounting & Auditing .......................................................... 98

GAU Governmental Accounting and Auditing Update ..................................................................................... 109

GARU Governmental Accounting and Reporting Advisor .................................................................................. 108

GNAU Governmental and Not-for-Profit Annual Update ..................................................................................... 111

CL4PENS Governmental Pensions: Prepare for a Changing Landscape .................................................................... 99

CL4HOT Hottest Tax Planning Developments Under the Current Tax Law ............................................................. 153

HOT Hottest Tax Topics for 2017 ...................................................................................................................... 165

IDENT Identity Theft: Preventing, Detecting, and Investigating ............................................................................ 72

REIF IFRS Standards: Financial Reporting in a Global Environment ................................................................... 81

INCT Income and Expense Recognition Strategies to Minimize Income Taxes ................................................. 167

TSE.ITA Income Tax Accounting ............................................................................................................................ 195

TRUS Income Taxation of Trusts: Minimizing Your Clients Taxes ........................................................................ 174

TSE.ITF Individual Tax Fundamentals .................................................................................................................... 196

TSE.ITP Individual Tax Planning ............................................................................................................................. 197


Alphabetical Index

AUDA Integrating Audit Data Analytics into the Audit Process ............................................................................ 30

TSE.IIT Intermediate Individual Taxation .............................................................................................................. 192

ICDAD Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors .......................................................................................................................... 69

ICSM Internal Control Best Practices for Small- and Medium-Sized Entities ....................................................... 71

CL4AUIC Internal Control: How Does It Impact an Audit? ......................................................................................... 37

ICRA Internal Controls and Risk Assessment: Key Factors in a Successful Audit ................................................ 70

CL4ICSM Internal Controls for Small- and Medium-Sized Entities ............................................................................. 50

TSE.INT International Taxation ............................................................................................................................... 193

CL4INRR Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know .............................. 51

TSE.IBA Introduction to Business Acquisitions ....................................................................................................... 191

TSE.IRS IRS Audits ................................................................................................................................................. 194

CL4LAMA Lean Accounting and Management: Saving Money by Streamlining Operations .................................... 132

LEAS Leases: Mastering the New FASB Requirements ........................................................................................ 75

CL4MERG Mergers and Acquisitions: Strategies for the Right Tax Structure ............................................................ 156

CL4IBA Mergers and Acquisitions: Tax and Due Diligence Considerations .......................................................... 154

TSE.MST Multistate Taxation .................................................................................................................................... 198

NXUP Nexus Update: Latest Developments in State Income, Franchise, and Sales Taxes ................................. 168

NAU Not-for-Profit Accounting and Auditing Update ....................................................................................... 114

CL4CNFP Not-for-Profit Accounting and Auditing: Practical Cases for CPAs ............................................................. 90

NFPF Not-for-Profit Financial Reporting: Mastering the Unique Requirements ................................................. 115

CL4FSNPO Not-for-Profit Organizations: Key Accounting and Reporting Considerations ........................................... 95

PFSE Personal Financial Planning Boot Camp ................................................................................................... 169

CL4GSCA Position Your Organization for Success: Strategies for Today’s Competitive Environment ......................................................................................................................... 131

CL4CHTX Practical Tax Tips and Techniques for Closely-Held Businesses ............................................................... 150

CL4COMP Preparation, Compilation, and Review Engagements: Update and Review ............................................... 40

CL4TRF Protecting Your Client from Tax Return Identity Theft .............................................................................. 163

PCOU Public Company Update: SEC, PCAOB, and Other Developments ........................................................... 76

CL4PCD Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls ........................ 53

TSE.TRE Real Estate Taxation .................................................................................................................................. 208

CL4RWBE Real-World Business Ethics ......................................................................................................................... 56

FRGNP Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profit Organizations .............................................................................................................. 106

INRR Revenue Recognition: Mastering the New FASB Requirements ................................................................ 73

CL4ITRM Reviewing Individual Tax Returns: What Are You Missing? ....................................................................... 155

CL4PTRM Reviewing Partnership Tax Returns: What Are You Missing? .................................................................... 157

RPTR Reviewing Pass-Through Tax Returns: What Are You Missing? ................................................................ 172

CL4STRM Reviewing S Corporation Tax Returns: What Are You Missing? ................................................................ 160

CL4TKBP Risk, Cost, and Cash Management for Controllers and Financial Managers ............................................ 136

TSE.SCF S Corporation Fundamentals .................................................................................................................... 199

Alphabetical Index


SOCSCHOOL Service Organization Controls (SOC) School .............................................................................................. 84

CL4CYCT Smart Tax Planning Strategies for Individuals ........................................................................................... 151

CL4SSM Social Security and Medicare: Maximizing Retirement Benefits ............................................................... 159

CL4FCFS Statement of Cash Flows: Preparation, Presentation, and Use................................................................... 45

SAYB Studies on Single Audit and Yellow Book Deficiencies ............................................................................ 116

TSE.TAI Tax Accounting for Inventories ................................................................................................................. 201

CL4TLLLO Tax Consequences and Reporting Issues of LLCs, LLPs, LPs, and Other Partnerships ............................. 162

CHTX Tax Considerations and Consequences for Closely Held Businesses ....................................................... 149

TSE.TFLP Tax Fundamentals of LLCs and Partnerships ............................................................................................ 203

TSE.TPSC Tax Planning for Small Businesses ............................................................................................................ 204

CL4STSB Tax Planning Strategies for Small Businesses: Corporations, Partnerships, & LLCs .................................. 161

TSE.TR2 Tax Research 2 .......................................................................................................................................... 207

TSE.TR1 Tax Research I ........................................................................................................................................... 206

TSE1 Tax Staff Essentials – Level 1, New Staff ................................................................................................... 179

TSE2 Tax Staff Essentials – Level 2, Experienced Staff ....................................................................................... 180

TSE3 Tax Staff Essentials – Level 3, Tax Senior/Supervisor ................................................................................ 181

TSE4 Tax Staff Essentials – Level 4, Tax Manager/Director ................................................................................ 182

TSE.TCC Taxation of Corporations .......................................................................................................................... 202

TILA Taxation of Individuals Living Abroad and Foreign Nationals Living in the U.S. ...................................... 173

TSE.TPT Taxation of Property Transactions ............................................................................................................. 205

CL4LEAS The Bottom Line on the New Lease Accounting Requirements ................................................................. 52

CL4COBP The Changing Role of the Controller: Advancing from Tactical to Strategic ............................................ 126

CL4TTFS The Most Common Financial Statement and Asset Fraud Schemes: How to Detect and Prevent Them .............................................................................................................. 57

CL4CAS The New Clarified Attestation Standards: What You Need to Know .......................................................... 38

CL4BFP The New Controllership: Keys to Boosting Financial Performance .......................................................... 124

CL4BMS The New Controllership: Keys to Boosting Management Skills ............................................................... 125

TKBP Toolkit of Best Practices for Today’s Controller and Financial Manager ................................................... 145

COBP Transforming Your Role as Controller to Business Partner ........................................................................ 137

TCA Trusted Client Adviser Workshop ............................................................................................................. 144

CL4FASBI U.S. GAAP: Review for Business & Industry ................................................................................................ 44

FASBI U.S. GAAP: Review for Business & Industry ................................................................................................ 64

SNPR Upcoming Peer Review: Is Your Firm Ready? ............................................................................................. 83

CL4ICDAD Updated COSO Framework: What You Need to Know .............................................................................. 49

TSE.WPD Working Paper Documentation ................................................................................................................ 209

CL4EOYB Yellow Book Financial Audits ...................................................................................................................... 91

EO-YB Yellow Book: Government Auditing Standards ........................................................................................ 103

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