Self-Study and On-Site Training AuditQuality FairValue · Accounting for Income Taxes — Applying...

See the latest Accounting & Auditingguidance including:NEW On-Demand Format! Annual Update for Accountants and Auditors (2009-2010 Edition), p. 5

NEW! Accounting for Goodwill and OtherIntangibles: Fair Value Measurements, p. 8

NEW! Troubled Times — Current EconomicCrisis: Critical Accounting and AuditingConsiderations, p. 12

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AICPAaccounting & auditing CPE catalogSelf-Study and On-Site Training

NEW! Accounting for Goodwill and OtherIntangibles: Fair Value Measurements, p. 8

NEW On-Demand Format! Are You Ready for IFRS? Moving Beyond the Basics, p. 10

NEW On-Demand Format! Annual Update for Accountants andAuditors (2009-2010 Edition), p. 5

Exclusive Member Discounts! Save more with quantity discounts! Save Time with Online Grading!

AuditQualityFairValueIFRSEmployee BenefitsINTERNAL CONTROLSXBRLFraudFASB Pronouncements

Goodwill

2 For full course description or to order, go to www.cpa2biz.com44 or call 888.777.7077 3

Your Online ExperienceVisit the AICPA Online Store at www.cpa2biz.com/cpefor details about AICPA CPE self-study courses. You’ll find:

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4 New Edition! AICPA’s Annual Accounting and Auditing Update Workshop (2009-2010 Edition)

4 New Edition! Accounting Update: A Review of Recent Activities (2009-2010 Edition)

4 New Edition! Auditing Update: A Review of Recent Activities (2009-2010 Edition)

4 New Edition! Small Business Accounting and Auditing Update (2009-2010 Edition)5 New! Small Business Accounting Update5 New! Small Business Audit, Compilation and Review Update5 New Edition! New On-Demand & DVD formats! Annual Update for Accountants

and Auditors (2009-2010 Edition)6 Updated! Annual Public Company Update: SEC, PCAOB, and AICPA Developments6 Updated! GAAP Review Series (Parts 1, 2, 3 and 4)6 Public Company Audit Update: PCAOB Developments6 SEC Update: 10-K, 10-Q, and Other Reporting and Filing Requirements7 New! FASB Review and Update: Common GAAP Issues Impacting All CPAs7 New Edition! FASB Review for Industry (2009-2010 Edition)7 New Edition! FASB Standards Update and Review (2009-2010 Edition)7 New! Advanced FASB Review and Update: Tackling the Tougher GAAP Issues

UPDATES

7 Updated! Fair Value Accounting: A Critical New Skill for All CPAs8 Updated! Accounting for Income Taxes — Applying SFAS No. 109/FIN 48:

A Whole New Ballgame!8 FIN 48 — Uncertainty in Income Taxes: A Must Know for Tax CPAs

and Accountants/Auditors!8 New! Accounting for Goodwill and Other Intangibles: Fair Value Measurements8 Updated! Accounting for Stock Options and Other Stock-Based Compensation:

SFAS No. 123(R) (Now FASB ASC 718)9 New! Advanced Income Tax Accounting — Including Practical

Application Exercises9 Best Seller! Updated! Revenue Recognition in Today’s Business Climate9 New! Accounting for Business Combinations Under New SFAS No. 141(R)

ACCOUNTING - GENERAL

9 Revised! New On-Demand & DVD formats! International Versus U.S. Accounting: What in the World is the Difference?

10 New On-Demand & DVD formats! Are You Ready for IFRS? Moving Beyond the Basics

10 New! Introduction to IFRS: Grasping the Big Picture

INTERNATIONAL ACCOUNTING

10 Introduction to XBRL: Revolutionizing Business Reporting!10 Cash Flow Statement: Preparation, Presentation and Use11 Best Seller! Cash- and Tax-Basis Financial Statements —

Preparation and Reporting11 FIN 46R Variable Interest Entity Consolidation Rules:

Not Just A Big Company Issue!11 AICPA’s Guide to Reporting and Disclosure Problems for Private Companies11 XBRL Implementation: The New Era in Financial Reporting11 New On-Demand format! XBRL — Transforming Financial Reporting11 Preparing Tax Basis Financial Statements12 AICPA’s Guide to Business Combinations, Goodwill and Other

Consolidation Issues12 Best Seller! Updated! SEC Reporting12 New! Troubled Times — Current Economic Crisis: Critical Accounting and

Auditing Considerations

FINANCIAL REPORTING

18 Compilation and Review Engagement Essentials18 Compilation Engagements: Mastering the Fundamentals18 Review Engagements: Mastering the Fundamentals19 Accounting Services, Compilations and Reviews: Effective Risk Management19 Managing Compilation, Review and Accounting Services19 Write-Up, Payroll and Other Accounting Services: Managing the Risks19 Accounting and Auditing with Excel:

Practical Applications for Maximum Performance19 Advanced Issues in Compilation, Review and Accounting Services19 Advanced Update for Compilation, Review and Accounting Services20 New! Advanced Excel: Practical Applications for the Accounting Professional

ATTESTATION, ACCOUNTING AND REVIEW SERVICES

20 Construction Contractors: Accounting, Auditing and Tax20 Updated! Real Estate Accounting and Auditing20 Real Estate Accounting and Financial Reporting:Tackling the Complexities20 Accounting and Finance for Construction Contractors20 Taxation of Construction Contractors21 Construction Contractors Advanced Issues

SPECIFIC INDUSTRIES

21 Best Seller! Revised! Internal Control Essentials for Financial Managers,Accountants and Auditors

21 New! Documenting Internal Controls22 New! Common Frauds and Internal Controls for Revenue, Purchasing and

Cash Receipts22 Revised! Internal Control and IT: Reliable Reporting and Fraud Prevention22 New! Revenue and Cash Receipts: Common Frauds and Internal Controls22 New! Purchasing, Inventory and Cash Disbursements: Common Frauds and

Internal Controls

INTERNAL CONTROLS

3 Benefits of On-Site Training

23 Conferences/Web Events/CPE Direct/CPExpress

24 CPE Requirements and Credits / Order Form

Table of ContentsLook for these symbols for CPE Self-Study courses of special interest to: Auditors Financial Executives / Financial Managers

13 Bestseller! Auditor’s Risk Assessment Process: Tackling the New RiskAssessment SASs

14 Risk Assessment Standards — Understanding the Entity and Assessing Risk14 Audit Sampling: Practical Applications14 Documenting and Review Field Work14 Audit Documentation15 New! Auditing Considerations in an Uncertain Economy15 Auditing Inventory15 Auditing Accounts Receivable15 New! Auditing Fair Value Measurements and Disclosures: Applying SAS No. 10116 New! Audits of 403(b) Plans: A Challenging New Audit Area16 Best Seller! SAS No. 70 Auditing Guidance16 Internal Control Deficiencies: Assessment and Reporting Under SAS Nos. 112 & 11516 New! Fraud and the Forensic Accountant: Tackling Fraud from Start to Finish16 Fraud and the Financial Statement Audit: Auditor Responsibilities17 New! Auditing Real-World Frauds: A Practical Case Application Approach17 Forensics and Financial Fraud: Real World Issues and Answers17 Forensic Accounting: Fraudulent Reporting and Concealed Assets17 Small Business Audits: Best Practices Including Risk Assessment and

Internal Control17 Upcoming Peer Review: Is Your Firm Ready?17 Audits of Banks, Savings Institutions, Credit Unions and

Other Financial Institutions18 New! Bankruptcy Today: What Every CPA Must Know!18 Partner’s Audit Engagement Review18 New! Applying the Risk Assessment Standard Using a Case Study Approach

AUDITING - GENERAL

12 Audits of 401(k) Plans13 Updated! Employee Benefit Plans: Audit and Accounting Essentials13 New! Auditor/Accountant Communications: SAS Nos. 112 & 115 and

Other Critical Requirements13 Detecting Misstatements: Integrating SAS 99 and the Risk Assessment Standards

AUDITING - GENERAL

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Updates quickonlineordering: 1. go to www.cpa2biz.com 2. enter CODE 3. click SEARCH Updates

54 For full course description or to order, go to www.cpa2biz.com44 or call 888.777.7077 Online Video Clip Available!¹ Special Interest for Controllers & Financial ManagersHDVD/Manual or CD-ROM) For Credit Information, see back coverIdeal for self-study or on-site trainingu

AICPA’s Annual Accounting and Auditing Update Workshop (2009-2010 Edition)

Ideal for self-study or on-site training! Choose Text or DVD/ManualNASBA FIELD OF STUDY Accounting, Auditing

AUTHORS Mark Beasley, Ph.D.,CPA and Ronald E. Carlson, Ph.D., CPA

VIDEO MODERATOR Mary S. Stone, Ph.D., CPA

LEVEL Update

RECOMMENDED CPE CREDIT Text-27 (Accounting-13, Auditing-14); DVD/Manual-30 (Accounting-15, Auditing-15)

OBJECTIVEApply the recently issued FASB guidance, AICPA Statements of Position, Statements on Auditing Standards (SASs), Statements on Standards for Accounting and Review Services (SSARSs), and Statements on Standards for Attestation Engagements (SSAEs),to accounting and auditing problems

PREREQUISITE Experience in accounting and auditing

VALUE AID! Numerous examples, illustrations and the AICPA’s Audit Risk Alert

Video moderator Mary S. Stone, Ph.D., CPA, Hugh Culverhouse Professor and Director of the Culverhouse School of Accountancy at the University of Alabama interviews Cynthia M. Fornelli,Executive Director for the Center for Audit Quality; Michael Glynn, AICPA Technical Manager,Audit and Attest Standards team; Chad Bonn, CPA, Practice Fellow at the Financial Accounting Standards Board; Jay D. Hanson, CPA, Partner and National Director of Accounting at McGladrey& Pullen, LLP and chair of the AICPA Accounting Standards Executive Committee; Chuck Landes, CPA,AICPA Vice President – Professional Standards and Services; and Judith H. O’Dell, CPA, CVA, President of O’Dell Valuation Consulting LLC and chair of the FASB Private Company Financial Reporting Committee.

FORMATS

Save 20%(see p. 3 for details)

Text Regular $249.00736185STND1 AICPA Member $199.20

DVD/Manual Regular $299.00(173-min. video) AICPA Member $239.20187193STND1

Text Regular $311.25736185SIT AICPA Member $249.00

DVD/Manual Regular $373.75(173-min. video) AICPA Member $299.00187193SIT

Additional Manual Regular $111.25for DVD AICPA Member $89.00 357193SIT

Note: Annual Update for Accountants and Auditors (2009-2010 Edition) includes the video content of this course.

AAUW¹newedition

Accounting Update: A Review of Recent Activities (2009-2010 Edition)

NASBA FIELD OF STUDY Accounting

AUTHOR Ronald E. Carlson, Ph.D., CPA

LEVEL Update

RECOMMENDED CPE CREDIT 12

OBJECTIVEApply recently issued FASB guidance and AICPA Statements of Position and reviewexposure drafts and other projects

PREREQUISITE Experience in accounting

FORMATText Regular $186.25732765SIT AICPA Member $149.00

AAUW1

Small Business Accounting and Auditing Update (2009-2010 Edition)

NASBA FIELD OF STUDY Accounting, Auditing

AUTHORS Ronald E. Carlson, Ph.D., CPA and Mark Beasley, Ph.D., CPA

LEVEL Update

RECOMMENDED CPE CREDIT 16 (Accounting-8, Auditing-8)

OBJECTIVES • Apply recently issued FASB guidance to accounting issues• Apply recently issued Statements on Auditing Standards (SAS), Statements on Standards

for Accounting and Review Services (SSARS), and Statements on Standards for AttestationEngagements (SSAE) to accounting and auditing problems

PREREQUISITE None


SBAA

Auditing Update: A Review of Recent Activities (2009-2010 Edition)

NASBA FIELD OF STUDY Auditing

AUTHOR Mark Beasley, Ph.D., CPA

LEVEL Update


OBJECTIVES • Apply recently issued AICPA Statements on Auditing Standards (SAS), Statements on Standards

for Accounting and Review Services (SSARS), Statements on Standards for AttestationEngagements (SSAE) and PCAOB Auditing Standards to accounting and auditing problems

• Review exposure drafts and other projects

PREREQUISITE Experience in auditing


AAUW2

Small Business Accounting Update



LEVEL Update


OBJECTIVES• Tackle the latest Statements on Standards for Accounting and Review

Services (SSARS) and Statements on Standards for Attestation Engagements (SSAE) applicable to small businesses

• Grasp recently issued FASB guidance that may affect clients and their business activities

PREREQUISITE None


CL4SACCnewedition H

newedition

newedition

new! CL4SAU

Small Business Audit, Compilation and Review Update


AUTHOR Mark Beasley, Ph.D., CPA

LEVEL Update


OBJECTIVEGrasp and tackle recently issued Statements on Auditing Standards (SAS), Statements onStandards for Accounting and Review Services (SSARS) and Statements on Standards forAttestation Engagements (SSAE) to small business audit engagements

PREREQUISITE None


new!

AUAA

Annual Update for Accountants and Auditors (2009-2010 Edition)

Ideal for self-study or on-site group training! Choose Text, DVD/Manual or On-Demand!



VIDEO MODERATOR Mary S. Stone, Ph.D., CPA

LEVEL Update

RECOMMENDED CPE CREDIT Text-24 (Accounting-16, Auditing-8);DVD/Manual-27 (Accounting-16, Auditing-11)

OBJECTIVES• Identify and apply recently issued FASB guidance• Recognize and utilize recently issued statements of position and industry accounting

and auditing guides• Assess the effect of recently issued auditing standards and standards on accounting

and review services• Review Emerging Issues Task Force (EITF) consensus reports• Anticipate forthcoming guidance and standards in accounting, auditing, compilation

and review services

PREREQUISITE Experience in accounting and auditing

Video moderator Mary S. Stone, Ph.D., CPA, Hugh Culverhouse Professor and Director of the Culverhouse Schoolof Accountancy at the University of Alabama interviews Cynthia M. Fornelli, Executive Director for the Center forAudit Quality; Michael Glynn, AICPA Technical Manager, Audit and Attest Standards team; Chad Bonn, CPA,Practice Fellow at the Financial Accounting Standards Board; Jay D. Hanson, CPA, Partner and National Director ofAccounting at McGladrey & Pullen, LLP and chair of the AICPA Accounting Standards Executive Committee; ChuckLandes, CPA, AICPA Vice President – Professional Standards and Services; and Judith H. O’Dell, CPA, CVA,President of O’Dell Valuation Consulting LLC and chair of the FASB Private Company Financial Reporting Committee.

FORMATS


Text Regular $179.00730095STND1 AICPA Member $143.20

DVD/Manual Regular $229.00(173-min. video) AICPA Member $183.20180095STND1

newedition New On-Demand format!newDVDformat

Annual Update for Accountants and Auditors (2009-2010 Edition) continued

FORMATSText Regular $223.75730095SIT AICPA Member $179.00

DVD/Manual Regular $286.25 (173-min. video) AICPA Member $229.00180095SIT

Additional Regular $98.75Manual for DVD AICPA Member $79.00350095SIT

TOPICS IN DVD/MANUAL FORMAT ARE ALSO AVAILABLE IN NEW ON-DEMAND FORMAT:

Recommended Regular/ CPE On-Demand CPE Credit AICPA Member2009-2010 Accountants and Auditors 27 $286.25/$229.00Update On-Demand Series 153255SIT (Accounting and Auditing)2009-2010 Accountants and Auditors Update: 7 $148.75/$119.00FASB Pronouncements 153250SIT (Accounting)2009-2010 Accountants and Auditors Update: 5 $148.75/$119.00FASB FSPs, EITF, FASB EDs 153251SIT (Accounting)2009-2010 Accountants and Auditors Update: 4 $111.25/$89.00FASB Projects, AcSEC Pronouncements,IFRS 153252SIT (Accounting)2009-2010 Accountants and Auditors Update: 9 $173.75/$139.00ASB Projects, Compilationand (Auditing)Review 153253SIT2009-2010 Accountants and Auditors Update: 2 $73.75/$59.00Professional Ethics, PCAOB/SEC (Auditing)Update 153254SIT

Note: Accessible immediately after completing the purchase process on www.cpa2biz.com

AICPA's Annual Accounting and Auditing Update Workshop (2009-2010 Edition) includes the video content of this course

On-Demand

UpdatesAccounting - Generalview table of contents online

go to www.cpa2biz.comUpdates

76 For full course description or to order, go to www.cpa2biz.com44 or call 888.777.7077 Ideal for self-study or on-site trainingu

Annual Public Company Update: SEC, PCAOB and AICPA Developments


AUTHORS BDO Seidman, under the direction of Wendy M. Hambleton, CPA; GautamGoswami, CPA; Michael C. Hottel, CPA; Liza Prossnitz, CPA; and Julie Valpey, CPA

LEVEL Update


OBJECTIVEIdentify recent SEC and PCAOB rules and guidance as well as other developments that affect filings or engagements for this reporting cycle

PREREQUISITE Moderate experience in SEC accounting, reporting or auditing

FORMATS


Text Regular $159.00731885STND1 AICPA Member $127.20Text Regular $198.75731885SIT AICPA Member $159.00

PCOUupdated

SEC Update: 10-K, 10-Q, and Other Reporting and Filing Requirements



LEVEL Update


OBJECTIVEIdentify recent SEC rules, guidance, and other developments that affect your filings or engagements for this reporting cycle

PREREQUISITE Moderate experience in SEC accounting and reporting


CL4SECR

FASB Review for Industry (2009-2010 Edition)


AUTHORS Bruce C. Branson, Ph.D. and Jon W. Bartley, Ph.D., CPA

LEVEL Intermediate


OBJECTIVES• Analyze recent FASB guidance and AICPA standards that have a major effect

on all industries• Apply guidance for financial instruments, investments in securities and impaired loans,

complex equity transactions, debt and asset impairment, consolidations, earnings pershare, comprehensive income and hedge accounting

• Review recent pronouncement and exposure drafts to develop implementation strategies

PREREQUISITE Experience in financial reporting


FASBIHnewedition

GAAP REVIEW SERIES Parts 1, 2, 3 and 4This GAAP Review Series is designed for the accountant or practitioner who needs adetailed review of guidance that applies to nonspecialized companies. The series providesa comprehensive study of FASB guidance that applies to all companies and presentsimplementation guidelines and disclosure illustrations.



LEVEL Intermediate


PRODUCT CODESGAAP Review Series Part 1 732715SIT GAAP Review Series Part 2 732726SITGAAP Review Series Part 3 732735SITGAAP Review Series Part 4 732745SIT

FORMATText Regular $136.25

AICPA Member $109.00

GAAP Review Series — Part 1 APB1

OBJECTIVES• Understand FASB guidance that impacts financial assets, income statement

presentation, interim reporting and statement of cash flows• Apply recent FASB pronouncements for these selected areas• Prepare disclosures related to these selected areas



OBJECTIVES• Understand FASB guidance that impacts leases, contingencies, debt, other liabilities

and income taxes• Apply recent FASB pronouncements for these selected areas• Prepare disclosures related to these selected areas



OBJECTIVES• Understand FASB guidance that impacts research and development activities

for computer software, share-based compensation, pension plans and post-retirement and post-employment benefits

• Apply recent FASB pronouncements for these selected areas• Prepare disclosures related to these selected areas



OBJECTIVES• Understand FASB guidance that impacts derivative instruments, international accounting,

long-lived assets, nonmonetary exchanges and business combinations• Apply recent FASB pronouncements for these selected areas• Prepare disclosures related to these selected areas


For more information or to order, go to www.cpa2biz.com/cpe

Hupdated

FASB Review and Update: Common GAAP Issues Impacting All CPAs



LEVEL Intermediate


OBJECTIVES• Understand FASB standards that have the greatest effect on accounting

and financial reporting• Apply recent FASB pronouncements for non-specialized companies• Prepare disclosures

PREREQUISITE Experience in application of accounting standards


FRUnew!

Public Company Audit Update: PCAOB Developments



LEVEL Update


OBJECTIVES• Identify recent PCAOB rules and guidance and other developments that affect audit

engagements for this reporting cycle• Modify audit engagement planning to incorporate PCAOB changes

PREREQUISITE Moderate experience in SEC accounting and reporting

FORMATText Regular $123.75 734461SIT AICPA Member $99.00

CL4PCOU

FASB Standards Update and Review (2009-2010 Edition)



LEVEL Intermediate


OBJECTIVES• Understand FASB guidance and AICPA standards that have the greatest effect

on accounting and financial reporting• Apply recent FASB and AICPA pronouncements for non-specialized companies• Prepare disclosures of financial instruments, derivatives, complex equity transactions,

impaired assets, debt and consolidations • Review reporting standards for balance sheets, income statements

and the statement of cash flow



APBnewedition H

Advanced FASB Review and Update: Tackling the Tougher GAAP Issues

NASBA FIELD OF STUDY Accounting and Auditing


LEVEL Advanced


OBJECTIVES• Understand the advanced FASB topics that have the greatest effect on accounting

and financial reporting• Apply recent FASB pronouncements for non-specialized companies• Prepare disclosures



AFASBnew!

Fair Value Accounting: A Critical New Skill for All CPAs

Ideal for self-study or on-site training! Choose Text or DVD/ManualNASBA FIELD OF STUDY Accounting

AUTHORS Teresa D. Thamer, CPA, CFE and Mark L. Zyla, CPA/ABV, CFA, ASA

VIDEO MODERATOR Lawrence J. Gramling, Ph.D., CPA

LEVEL Intermediate

RECOMMENDED CPE CREDIT Text-8; DVD/Manual-10

OBJECTIVES• Understand key terminology in FASB ASC 820, Fair Value Measurements and

Disclosures (previously SFAS No. 157)• Apply the fair value hierarchy to appropriate approaches to measurement• Identify and evaluate the impact of the key measurement components as they

pertain to management’s representations and auditors’ responsibilities • Apply fair value accounting to certain FASB guidance that requires measurements

of assets or liabilities at fair value

PREREQUISITE Basic understanding of accounting principles

Video moderator Lawrence J. Gramling, Ph.D., CPA, Professor of Accounting at the University ofConnecticut, discusses the required (and permitted) use of fair value accounting under FASB guidancewith Mark A. Alimena, CPA, CFE, Partner, Financial Services Industry Practice at Marden, Harrison &Kreuter, CPAs, PC, a division of J.H. Cohn, LLP; Teresa D. Thamer, CPA, CFE, Associate Professor atBrenau University; and Mark L. Zyla, CPA/ABV, CFA, ASA, Managing Director at Acuitas, Inc.



Additional Manual Regular $73.75for DVD AICPA Member $59.00353302SIT

FVA¹ Hupdated

Online Video Clip Available!¹ Special Interest for Controllers & Financial ManagersHDVD/Manual or CD-ROM) For Credit Information, see back coverOn-Demand

98 For full course description or to order, go to www.cpa2biz.com44 or call 888.777.7077

Accounting - General quickonlineordering: 1. go to www.cpa2biz.com 2. enter CODE 3. click SEARCH

Accounting - GeneralInternational Accounting

Ideal for self-study or on-site trainingu

Accounting for Goodwill and Other Intangibles: Fair Value Measurements


AUTHOR Mark L. Zyla, CPA/ABV, CFA, ASA

LEVEL Intermediate


OBJECTIVES• Apply FASB ASC 820, Fair Value Measurements and Disclosures (previously

SFAS No. 157) to estimate the fair value of specific intangible assets• Perform the basic steps in identifying and valuing intangible assets acquired as part

of a business combination under FASB ASC 805, Business Combinations (previously SFAS No. 141R)

• Amortize intangibles and test for impairment under FASB ASC 350, Intangibles-Goodwilland Other (previously SFAS Nos. 142 and 144)

• Perform useful life analysis• Prepare appropriate financial statement disclosures


AGOInew!

FIN 48 — Uncertainty in Income Taxes: A Must Know for Tax CPAs and Accountants/Auditors!

Ideal for self-study or on-site training! Choose Text or DVD/Manual NASBA FIELD OF STUDY Accounting

AUTHOR Bobby J. Carmichael, Ed.D., CPA with contributions by Mark Sellner, CPA, J.D., LL.M.

VIDEO MODERATOR Bobby J. Carmichael, Ed.D., CPA

LEVEL Intermediate


OBJECTIVES• Define what constitutes a tax position• Determine the appropriate unit of account for individual tax positions• Apply the more-likely-than-not recognition threshold • Measure the largest amount of tax benefit available under FIN 48• Decide what constitutes an ultimate settlement with tax authorities• Apply tax-planning strategies

PREREQUISITE Knowledge of FASB ASC 740, formerly FAS No. 109,Accounting for Income Taxes

In this video, Bobby J. Carmichael, Ed.D., CPA, Professor Emeritus of Accounting at Texas A&M University – Commerce discusses FIN 48 with Scott F. Guertin, CPA, Tax Partner and National Leader, Income Tax Accounting Services, at BDO Seidman LLP; and SFAS No. 109 with William I. Eskin, CPA, President of WIE, Inc., and an instructor for this course; Scott F. Guertin, CPAand Linda A. Paradis, CPA, Manager in the Tax Department of RubinBrown LLP.

Note: Accounting for Income Taxes – Applying SFAS No. 109/FIN 48: A Whole New Ballgame!includes the text and video contents of this course.




CL4FIN48¹ HAccounting for Income Taxes — Applying SFAS No. 109/FIN 48: A Whole New Ballgame!

Ideal for self-study or on-site training!Choose Text or DVD/ManualNASBA FIELD OF STUDY Accounting

AUTHOR/VIDEO MODERATOR Bobby J. Carmichael, Ed.D., CPA

LEVEL Intermediate


OBJECTIVES• Apply the complex rules of FASB ASC 740, formerly SFAS No. 109, to new and

challenging situations• Apply the provisions of FIN 48 included in FASB ASC 740 to uncertain tax positions• Identify and properly classify deferred tax assets and deferred tax liabilities• Compute the valuation allowance with consideration given to items that are allowed

to reduce the need for an allowance• Utilize a five-step approach for more complex situations including intraperiod

tax allocations


In this video, Bobby J. Carmichael, Ed.D., CPA, Professor Emeritus of Accounting at Texas A&MUniversity – Commerce discusses FIN 48 with Scott F. Guertin, CPA, Tax Partner and FAS 109 National Leader, Income Tax Accounting Services, at BDO Seidman LLP; and SFAS No. 109 with William I. Eskin, CPA, President of WIE, Inc. and an instructor for this course; Scott F. Guertin, CPA; and Linda A. Paradis, CPA, Manager in the Tax Department of RubinBrown LLP.

Note: FIN 48 — Uncertainty in Income Taxes: A Must Know for Tax CPAs and Accountants/Auditors!includes a portion of the text and video content of this course.




AIT¹ Hupdated

hottopic! best

seller

hottopic!

Accounting for Stock Options and Other Stock-Based Compensation: SFAS No. 123(R) (Now FASB ASC 718)


AUTHOR Steven Balsam, Ph.D., CPA

LEVEL Intermediate


OBJECTIVES• Understand conceptual framework for FASB ASC 718 (previously SFAS No. 123R)• Apply methods for measuring fair value • Determine disclosure requirements



ASBCHupdated

Revenue Recognition in Today’s Business Climate


AUTHOR Patricia Lane Williams, CPA

LEVEL Intermediate


OBJECTIVES• Understand the implications of faulty revenue recognition• Make appropriate revenue recognition decisions• Deal with unique revenue recognition issues in specialized industries• Increase awareness of revenue recognition developments in the

profession — activities of the FASB and the IASB



RTBCHupdated

Advanced Income Tax Accounting — Including Practical Application Exercises


AUTHOR/VIDEO MODERATOR Bobby J. Carmichael, Ed.D., CPA

LEVEL Advanced


OBJECTIVES • Apply the complex rules of FASB ASC 740 (formerly FAS No. 109 and FIN 48) to new

and challenging situations• Identify the similarities and differences between U.S. GAAP and IFRS with deferred tax implications• Apply FASB ASC 740 (formerly FAS No. 109 and FIN 48) to state and local income tax complexities• Determine the applicable tax rate for complex situations• Schedule temporary differences in various complex situations• Apply FASB ASC 740 (formerly FAS No. 109) to changes in tax laws or rates, accounting

methods, tax status• Apply FASB ASC 740, formerly FAS No. 109 and FIN 48 to interim periods• Apply FASB ASC 740, formerly FAS No. 109 and FIN 48 to FAS No. 141R, Business

Combinations, and FAS No. 160, Noncontrolling Interests in Consolidated Financial Statements• Apply intraperiod tax allocation with a five-step approach for more complex situations• Apply the provisions of FIN 48 included in FASB ASC 740 (formerly FAS No. 109) to

uncertain tax positions• Apply FASB ASC 740 (formerly FAS No. 109) to stock based compensation issues• Compute the valuation allowance considering items that reduce the need for an allowance

PREREQUISITE Experience in financial reporting and basic knowledge of FASB ASC 740(formerly FAS 109 and FIN 48)

FORMATText Regular $211.25 735240SIT AICPA Member $169.00

ADTXnew!

Accounting for Business Combinations Under New SFAS No. 141(R)Ideal for self-study or on-site training! Choose Text or DVD/ManualNASBA FIELD OF STUDY Accounting

AUTHOR/VIDEO MODERATOR Teresa D.Thamer, CPA, CFE

LEVEL Advanced

RECOMMENDED CPE CREDIT Text-8, DVD/Manual-10

OBJECTIVES• Apply the significant provisions of FASB ASC 805 (previously SFAS No. 141R) and

the implications of the standard on the accounting for business combinations• Tackle specific issues such as acquisition negotiations and deal structures, the effect on financial

projections used to model the acquisition, the effect on future earnings forecasts and debtcovenants, the expanded required disclosures, and the additional internal controls and skills neededto meet the required use of fair values and various measurement and re-measurement periods

• Discuss the impact on the content, timing and method of communications to stakeholdersimpacted by the implementation of FASB ASC 805 (previously SFAS No. 141R)

PREREQUISITE A basic understanding of FASB ASC 805 (previously SFAS No. 141R)and related U.S. GAAP

In this video, Teresa D. Thamer, CPA, CFE, Associate Professor at Brenau University, discusses FASB ASC 805 (previously SFAS 141R) with Philip J. Santarelli, CPA, Principal and Director of AssuranceServices at Parente Randolph; Stefanie Tamulis, CPA, Senior Manager, Accounting Standards &Communications at Deloittte & Touche LLP and former FASB Project Manager; and Mark L. Zyla,CPA/ABV, CFA, ASA, Managing Director at Acuitas, Inc.




BCOnew!

hottopic!

International Versus U.S. Accounting: What in the World Is the Difference?

Ideal for individual self-study or on-site training!Choose Text, DVD/Manual or On-Demand


AUTHORS Frederick Niswander, CPA, Ph.D. and Teresa L. Conover, CPA, Ph.D.

VIDEO MODERATOR Professor Rama Ramamurthy, CPA

LEVEL Basic


OBJECTIVES• Recognize the significant differences and similarities between U.S. GAAP and IFRS• Analyze financial statements prepared in accordance with IFRS• Standardize reporting in an international environment

PREREQUISITE None

In this video, Rama Ramamurthy, CPA, Clinical Professor of Accounting at the College of William and Mary, discusses IFRSissues with Janice Butler, CPA; Controller at Strategic Minerals Corporation; Jennifer M. Myers, CPA, Senior Vice Presidentof Integration Operations at inVentiv Health, Inc.; and Denis Lakhturov, CPA, Audit Manager at Langford de Kock LLP.


DVD/Manual Regular $248.75(147-min video) AICPA Member $199.00181660SIT


IUSArevised HnewDVDformat New On-Demand format!


Recommended Regular/CPE On-Demand CPE Credit AICPA MemberIFRS and U.S. GAAP Differences On-Demand Series 12 $248.75/$199.00153274SITIFRS and U.S. GAAP Differences: Introduction; Financial 3 $111.25/$89.00Statements Prepared Under IFRS 153270SITIFRS and U.S. GAAP Differences: Current Assets; 3 $111.25/$89.00PPE and Investment Property 153271SITIFRS and U.S. GAAP Differences: Leases, Intangibles, 3 $111.25/$89.00and Asset Impairment; Liabilities 153272SITIFRS and U.S. GAAP Differences: Accounting 3 $111.25/$89.00Changes and Other Topics; Business Combinations and Other Topics 153273SITNote: Accessible immediately after completing the purchase process on www.cpa2biz.com


Financial Reportingview table of contents online go to www.cpa2biz.com

International AccountingFinancial Reporting


Introduction to IFRS: Grasping the Big Picture


AUTHOR Frederick Niswander, CPA, Ph.D and Teresa L. Conover, CPA, Ph.D.

LEVEL Basic

PRELIMINARY CPE CREDIT 4

OBJECTIVES• Recognize the significant differences and similarities between U.S. GAAP and IFRS• Standardize reporting in an international environment

PREREQUISITE None


CL4IUSAnew!New On-Demand format!

Are You Ready for IFRS? Moving Beyond the Basics

Ideal for individual self-study or on-site training!Choose Text, DVD/Manual or On-DemandNASBA FIELD OF STUDY Accounting

AUTHORS Leah Donti, CMA, MBA

VIDEO MODERATOR Professor Rama Ramamurthy, CPA

LEVEL Intermediate


OBJECTIVES• Readily focus on the differences between IFRS and U.S. GAAP• Recognize and review the similarities between IFRS and U.S. GAAP• Apply the specific IFRS standards to the related impacted financial statement

line items • Focus on the financial statement disclosure differences that often become

an unwelcome surprise at the 11th hour

PREREQUISITE Completion of AICPA course International versus U.S. Accounting,What in the World is the Difference? or a high-level understanding of the conceptualdifferences between IFRS and U.S. GAAP

In this video, Rama Ramamurthy, CPA, Clinical Professor of Accounting at the College of William and Mary,discusses IFRS issues with Michael D. Erdmann, CPA, Controller at Krones Inc.; Judi Lacko, CPA, VicePresident and Chief Accounting Officer at First Data International; Sean Lager, CPA, Partner at Frazier & Deeter, LLC; and Denis Lakhturov, CPA, Audit Manager at Langford de Kock LLP

FORMATSText Regular $223.75741601SIT AICPA Member $179.00 DVD/Manual Regular $286.25(215-min video) AICPA Member $229.00181600SITAdditional Manual Regular $98.75for DVD AICPA Member $79.00351600SIT

IFRSnewDVDformat


Recommended Regular/CPE On-Demand CPE Credit AICPA MemberBeyond IFRS Basics: On-Demand Series 159700SIT 20.5 $273.75/$219.00Beyond IFRS Basics: IFA Framework 3 $61.25/$49.00and Disclosures, Presentation 159701SITBeyond IFRS Basics: Revenue Recognition 1 $111.25/$89.00and Construction Contracts 159702SITBeyond IFRS Basics: Inventory 159703SIT 2.5 $73.75/$59.00Beyond IFRS Basics: Property, Plant, 1 $61.25/$49.00and Equipment 159704SITBeyond IFRS Basics: Intangibles and Impairment 1.5 $61.25/$49.00159705SITBeyond IFRS Basics: Income Taxes 1.5 $61.25/$49.00and Borrowing Costs 159706SITBeyond IFRS Basics: SPEs, Investments in Associates, 3.5 $111.25/$89.00Joint Ventures; Combinations and Other Topics 159707SITBeyond IFRS Basics: Share-Based Payments; Benefits; 3 $111.25/$89.00Provisions and Contingencies; Insurance Contracts 159708SITBeyond IFRS Basics: Financial Instruments 159709SIT 3.5 $111.25/$89.00


Introduction to XBRL Revolutionizing Business Reporting!


AUTHOR Greg Zegarowski, CPA, MBA

LEVEL Basic


OBJECTIVES• Understand why XBRL is changing the business reporting landscape• Understand how XBRL compliments other major developments in financial reporting

such as IFRS• Identify your position in this exciting new era

PREREQUISITE None


CL4XBIN

FCFS

Cash Flow Statement: Preparation, Presentation and Use


AUTHOR Thomas Klammer, Ph.D., CPA

LEVEL Basic


OBJECTIVES • Understand the cash flow reporting requirements of FASB ASC 230, Statement of Cash

Flows (previously SFAS No. 95) and related standards • Make appropriate classifications of transactions and events on the statement of cash flows• Answer technical questions related to cash equivalents, net presentation and

“noncash” transactions • Understand and evaluate internal and external uses of the statement of cash flows • Evaluate probable and potential changes that are anticipated in cash flow reporting

PREREQUISITE Basic understanding of accounting principles and financial statement preparation


H

XBRL Implementation: The New Era in Financial Reporting


AUTHOR Mary E. Phillips, CPA, Ph.D. and Robert G. Colvard, CPA, CFP, CRPC, Ph.D.

LEVEL Intermediate


OBJECTIVES• Get the XBRL “big picture”• Grasp and apply XBRL taxonomies• Create an “instance” document• “Map” and “tag” a financial statement



XGDE

Cash- and Tax-Basis Financial Statements — Preparation and Reporting


AUTHORS Kenneth C. Garrett, CPA and Ray Whittington, Ph.D., CPA, CMA, CIA

LEVEL Basic


OBJECTIVES• Identify the steps to prepare cash, modified cash,

or tax-basis financial statements• Identify the steps to audit, review, or compile OCBOA statements

PREREQUISITE None


CTBHFIN 46R Variable Interest Entity Consolidation Rules: Not Just a Big Company Issue!


AUTHOR Steven C. Fustolo, CPA

LEVEL Basic


OBJECTIVES• Understand VIE consolidation rules• Understand that entities and/or individuals must have variable interests in the VIE• Determine the primary beneficiary of the VIE• Understand the rules for testing VIEs• Understand the background of consolidations

PREREQUISITE None


VIEH

bestseller

AICPA’s Guide to Reporting and Disclosure Problems for Private Companies


AUTHORS Richard L. Townsend, Ph.D., CPA and Jan R. Williams, Ph.D., CPA

LEVEL Basic


OBJECTIVES• Apply generally accepted accounting principles to specific problem areas in

compilation, review or audit engagements• Prepare appropriate footnote disclosures• Use OCBOA when appropriate



RDPSH

XBRL — Transforming Financial Reporting


MODERATOR John F. Hudson, CPA

LEVEL Intermediate


OBJECTIVES• Analyze the effect of XBRL on companies, accountants, and investors• Identify how XBRL will change the way companies communicate and disseminate

information to stakeholders

PREREQUISITE None

FORMATCPE Webcast On-Demand Regular $111.25780147SIT AICPA Member $89.00


New On-Demand format! XBRL

Preparing Tax-Basis Financial Statements


AUTHOR J. Russell Madray, CPA, CIA, CMA, CFM

LEVEL Intermediate


OBJECTIVEIdentify the requirements to produce tax-basis financial statements in conformity with all applicable current professional standards

PREREQUISITE Experience in financial statement preparation and tax returns; previous OCBOA experience is helpful


CL4TBSH



Financial ReportingAuditing - General quickonlineordering: 1. go to www.cpa2biz.com 2. enter CODE 3. click SEARCH Auditing - General


SEC Reporting

Ideal for self-study or on-site training! Choose Text or DVD/Manual NASBA FIELD OF STUDY Accounting

AUTHORS BDO Seidman, under the direction of Leland E. Graul, CPA; Wayne A. Kolins, CPA; Michael C. Hottel, CPA; Jeffrey W. Lenz, CPA; Debra J. McLaughlin, CPA; Liza Prossnitz, CPA; Julie Valpey, CPA and Joseph Maliekel, CPA

VIDEO MODERATOR John C. Compton, CPA, CGFM

LEVEL Intermediate


OBJECTIVES• Identify current reporting requirements of Regs S-X, S-K and SOX• Identify key required disclosures on Forms 10-K, 10-Q, 8-K and Schedule 14A

PREREQUISITE Ability to prepare standard financial statements and evaluate financialstatement disclosures

In this 2009 video, John C. Compton, CPA, CGFM, Managing Director at Compton Consulting, LLC,discusses SEC reporting with Elizabeth S. Gantnier, CPA, Director of Quality Control at Stegman &Company; David W. Hinshaw, CPA, Partner in the Professional Standards Group of Dixon Hughes,PLLC; and Robert W. Walter, Esq., Of Counsel to the law firm of Richardson Patel LLP, focusing onsecurities, disclosure and financing matters.




SECR¹ Hupdated

bestseller

AICPA’s Guide to Business Combinations, Goodwill and Other Consolidation Issues



LEVEL Intermediate


OBJECTIVES• Properly account for a business combination under FASB ASC 805 (SFAS No. 141R)• Understand the accounting for noncontrolling interests • Determine when and when not to consolidate

PREREQUISITE Basic understanding of the principles of consolidation


AGCH

Troubled Times — Current Economic Crisis: Critical Accounting and Auditing ConsiderationsNASBA FIELD OF STUDY Accounting, Auditing

AUTHOR Joanne Cross, Ph.D., CPA, CMA, CGFM

LEVEL Intermediate


OBJECTIVES• Recognize the underlying causes of the current economic crisis and governmental responses• Identify and respond to the increased audit and accounting risks that have emerged as

a result of this crisis • Focus on the likely increase in fraud and what can be done to reduce the possibility that

you or a client become a victim• Fill your “trusted business advisor” toolkit with suggestions you can use, elaborate and

pass on to your clients (or use yourself)

PREREQUISITE Experience in accounting and auditingFORMAT


TTECnew!

Audits of 401(k) Plans


AUTHORS Deloitte & Touche LLP, under the direction of Alice Wunderlich, CPA; Tamara M. Anderson, CPA; Karen T. Caprio, CPA; Phyllis Dunn, CPA and Patricia C. Miller, CPA

LEVEL Basic


OBJECTIVES• Understand the requirements for 401(k) audits as distinguished

from audits of other types of employee benefit plans• Recognize new developments affecting 401(k) audits• Plan and conduct 401(k) audits more efficiently and effectively

PREREQUISITE None


AFKP

Employee Benefit Plans: Audit and Accounting Essentials Ideal for self-study or on-site training! Choose Text or DVD/ManualNASBA FIELD OF STUDY Accounting, Auditing

AUTHORS McGladrey & Pullen, LLP, under the direction of Josephine L. Hammond, CPA; Rebecca Miller, CPA; Lynne M. McMennamin, CPA and Mark Wirth, CPA

VIDEO MODERATOR Anita Baker, CPA, CEBS, PHR

LEVEL Basic

RECOMMENDED CPE CREDIT Text-12 (Accounting-6, Auditing-6); DVD/Manual-14 (Accounting-7, Auditing-7)

OBJECTIVES• Audit employee benefit plans in accordance with AICPA and EBSA standards • Design specialized audit tests• Plan the scope of an audit• Understand the structure of the more popular employee benefit plans• Understand accounting requirements unique to employee benefit plans

PREREQUISITE None

Video moderator Anita Baker, CPA, CEBS, PHR, Principal in Charge, Benefit Services at LarsonAllen LLPand former chair of the AICPA Employee Benefit Plans Audit Quality Center Executive Committee(EBPAQCEC) discusses plan essentials with EBPAQCEC members Erica O’Malley, CPA, Partner, EmployeeBenefits Practice at Grant Thornton LLP; Diane Wasser, CPA, Officer-in-Charge, Pension Services Groupat Amper, Politziner & Mattia, P.C.; and Craig Winters, CPA, Partner at Daniel A. Winters & Company.




EBPE¹updated

Auditor/Accountant Communications: SAS Nos. 112 & 115 and Other Critical RequirementsIdeal for self-study or on-site training! Choose Text or DVD/ManualNASBA FIELD OF STUDY Auditing

AUTHOR/VIDEO MODERATOR Anne Oestriecher, CPA and Kurt Oestriecher, CPA

LEVEL Basic

RECOMMENDED CPE CREDIT/YELLOW BOOK HOURS Text-10; DVD/Manual-12

OBJECTIVES• Understand and implement the requirements of SAS Nos. 112, 114 and 115• Review and understand other selected forms of auditor/accountant communications including

engagement and management representation letters, confirmations andauditor/accountant reports and other types of communications

PREREQUISITE Basic understanding of accounting and auditing principles as well asCOSO internal control frameworkThe standards and the types of communications will be discussed by co-moderator Anne Oestriecher,CPA, Registered Representative at Oestriecher Financial Management Services; co-moderator KurtOestriecher, CPA, Partner with Oestriecher & Co., CPAs, and presenter Russ Madray, CPA, CIA, CMA,CFM, President of the Madray Group, Inc., an accounting and auditing technical consulting practice.




ACCNRnew! ¹

Detecting Misstatements: Integrating SAS No. 99 and the Risk Assessment Standards


AUTHOR Richard H. Gesseck, CPA

LEVEL Basic

RECOMMENDED CPE CREDIT/YELLOW BOOK HOURS 10

OBJECTIVES• Conduct more effective brainstorming sessions• Utilize a top-down approach, starting with those charged with governance• Recognize warning signs• Develop an overall approach for assessing and responding to risks• Design procedures for responding to specific assessed risks• Improve documentation quality• Understand the requirements of the related standards• Apply the standards to specific situations

PREREQUISITE Basic understanding of accounting and auditing principlesFORMAT


DEMI


Auditor’s Risk Assessment Process: Tackling the New Risk Assessment SASsIdeal for self-study or on-site training!Choose Text or DVD/Manual

NASBA FIELD OF STUDY Auditing AUTHOR/VIDEO MODERATOR Richard H. Gesseck, CPA

LEVEL Basic

RECOMMENDED CPE CREDIT/YELLOW BOOK HOURS Text-12; DVD/Manual-15

OBJECTIVES• Recognize how the new Risk Assessment Standards differ from existing standards

and how these differences will significantly affect audit practice• Develop a more in-depth understanding of the entity and its environment, including

its system of internal control• Identify the risks of material misstatement in the financial statements and what the

entity is doing to mitigate them• Provide a more rigorous assessment of the risks of material misstatement• Improve the linkage between the assessed risks and the nature, timing and extent of

audit procedures performed in response to those risks

PREREQUISITE Basic understanding of accounting and auditing principles In this video, Richard H. Gesseck, CPA, Audit Partner at UHY LLP, discusses the new SASs withWilliam I. Eskin, CPA, President at WIE, Inc., and an instructor for this course; Elizabeth S. Gantnier,CPA, Director of Quality Control at Stegman & Company, and an instructor for this course; andLawrence J. Gramling, Ph.D., CPA, Professor of Accounting at the University of Connecticut.




ARAP¹

bestseller

Auditing - Generalview table of contents online go to www.cpa2biz.comAuditing - General


Risk Assessment Standards — Understanding the Entity and Assessing Risk


MODERATOR J. Russell Madray, CPA, CIA, CMA, CFM

LEVEL Basic


PART 1

OBJECTIVES• Understand the key steps involved in assessing and responding to risk in a financial

statement audit• Apply a working knowledge of key definitions and concepts necessary to implement the

Risk Assessment Standards

PART 2

OBJECTIVES• Design an audit strategy• Perform risk assessment procedures to obtain an understanding of your client• Determine planning materiality• Evaluate the design of the client’s entity- and activity-level controls

PART 3

OBJECTIVES• Use your understanding of the client and its internal control to assess the risk of

material misstatement• Design an overall audit response and further audit procedures, based on your

risk assessments• Evaluate audit results

PREREQUISITE None

FORMATCD-ROM Regular $148.75738800hsSIT AICPA Member $119.00

RAS

Audit Sampling: Practical Applications


AUTHOR Kenneth Garrett, CPA

LEVEL Basic


OBJECTIVES• Use statistics to evaluate sampling risk• Use sampling to meet audit objectives• Select a sample that can be expected to be representative• Use a sample to estimate the mean value of a population• Use PPS sampling to evaluate a recorded monetary amount• Use non-statistical sampling to test audit assertions

PREREQUISITE NoneFORMAT


AUDS

Documenting and Reviewing Field Work


AUTHOR Don Pallais, CPA

LEVEL Basic


OBJECTIVES• Identify basic AICPA standards regarding workpaper documentation and proper workpaper technique• Identify the tasks necessary to ensure compliance with current professional documentation

standards when performing supervisory level reviews of audit field work documentation



ATDR

ACUE

Auditing Considerations in an Uncertain EconomyChoose CD-ROM or On-DemandNASBA FIELD OF STUDY Auditing


LEVEL Basic


OBJECTIVES• Evaluate whether there is substantial doubt about a client's ability to continue as a going concern• Describe how the accounting standards associated with asset impairment, discontinued

operations, and disposal activities relate to and interact with each other and apply selectedprovisions of the standards to specific client circumstances

• Apply techniques for auditing estimates and other subjective accounting information suchas cash flow projections

• Identify accounting estimates for which a high risk of material misstatement exists andeffectively plan your audits to address these risks

PREREQUISITE None

FORMATSCD-ROM Regular $173.75739630hsSIT AICPA Member $139.00

TOPICS IN CD-ROM FORMAT ARE ALSO AVAILABLE IN NEW ON-DEMAND FORMAT:

Recommended Regular/ CPE On-Demand CPE Credit AICPA MemberAuditing Considerations in an Uncertain 8 $173.75/$139.00Economy On-Demand Series 153410SITGoing Concern and Assessing Risk 153400SIT 2 $73.75/$59.00Asset Impairment, Discontinued Operations, 3 $111.25/$89.00and Disposal Activities 153420SITAuditing Estimates and Subjective Accounting 3 $111.25/$89.00Information 153411SITNote: Accessible immediately after completing the purchase process on www.cpa2biz.com

new!

Audit Documentation



LEVEL Basic


OBJECTIVES• Identify guidance relevant to audit documentation• Explain the purpose of audit documentation• Apply the fundamental principles of audit documentation• Analyze common practice issues• Identify GAO audit documentation requirements

PREREQUISITE None


AUDDOC

Auditing InventoryThis interactive CD-ROM contains two coursesNASBA FIELD OF STUDY Auditing


LEVEL Basic


Course 1: Participate in a typical small business inventory observation. Through a series of video clips, you'll see how an observation should be designed and implemented,and be given the chance to apply your knowledge to a real life case study.

Course 2: Learn what you need to do to audit inventory, other than the inventory observation. You’ll get the chance to apply the techniques learned and benefit from tips for performing an efficient and effective audit.

OBJECTIVES• Test the mathematical accuracy of the client’s inventory listing• Identify the client’s inventory costing system• Test unit costs• Review inventory for possible net realizable value losses• Apply generally accepted accounting principles for inventory• Recognize the risks involved with auditing inventory• Describe the purpose of performing an inventory observation• Describe physical inventory counting procedures that ensure an accurate count• Perform a physical inventory observation

PREREQUISITE None


INVENT

Auditing Accounts Receivable



LEVEL Basic


OBJECTIVES• Use analytical procedures to identify unusual financial statement relationships• Review prior year's workpapers to identify potential high-risk audit areas• Identify high-risk audit areas based on your understanding of the client's business

and industry and the results of analytical procedures• Perform other required tasks necessary to complete the audit planning process

PREREQUISITE None


AR


Auditing Fair Value Measurements and Disclosures: Applying SAS No. 101

Ideal for self-study or on-site training!Choose Text or DVD/ManualNASBA FIELD OF STUDY Auditing

AUTHOR/VIDEO MODERATOR Kevin R. Yeanoplos, CPA/ABV/CFF, ASA and Teresa D. Thamer, CPA, CFE

LEVEL Intermediate

RECOMMENDED CPE CREDIT Text-9, DVD/Manual-11

OBJECTIVES• Understand the fair value auditing standards and guidance provided in SAS No. 101• Identify the key aspects of auditing fair value measurements and disclosures• Evaluate the impact of fair value accounting components on the audit engagement • Apply auditing standards and guidance to fair value measurements and disclosures

through a series of hands-on exercises and a comprehensive case study

PREREQUISITE Basic understanding of fair value accounting principles

In this video, Kevin R. Yeanoplos, CPA/ABV/CFF, ASA, Director of Valuation Services for Brueggemanand Johnson Yeanoplos, P.C., discusses the auditing of fair value measurements and disclosures withBruce A. Nunnally, CPA, Director of Auditing for Carr, Riggs & Ingram LLC in Destin, FL; Teresa D.Thamer, CPA, CPE, Associate Professor of Brenau University; and Mark L. Zyla, CPA/ABV, CFA, ASA,Managing Director for Acuitas, Inc.


DVD/Manual Regular $248.75(131-min. video) AICPA Member $199.00185300SITAdditional Manual Regular $73.75for DVD AICPA Member $59.00355300SIT

AFVnew!


Auditing - General quickonlineordering: 1. go to www.cpa2biz.com 2. enter CODE 3. click SEARCH Auditing - General


Audits of 403(b) Plans: A Challenging New Audit Area

Available Mid October NASBA FIELD OF STUDY Accounting and Auditing

AUTHOR Rebecca J. Miller, CPA

LEVEL Intermediate


OBJECTIVES• Distinguish between the operating differences of a 401(k) and a 403(b) plan• Identify the key issues that must be addressed in preparing for the initial audit of the 403(b) plan• Recognize the unique internal controls that should be present for a 403(b) plan• Recognize the challenging open issues on the definition of a plan participant and a plan asset• Design audit procedures responsive to the unique attributes of 403(b) plans• Plan the scope of the audit with particular attention to first time through procedures• Apply the accounting requirement for employee benefit plans to this arrangement

PREREQUISITE Familiarity and understanding of the audit process of an employee benefitplan, the basics of ERISA, etc. A working knowledge of the audit requirements of a 401(k) planwill be particularly helpful.


FOTBnew!

SAS No. 70 Auditing Guidance

Ideal for self-study or on-site training! NASBA FIELD OF STUDY Auditing

AUTHORS Antonio C. Contabile, CPA, MBA; Maureen A. Driscoll; Amit Dutta, CISA, CAIIB; Alex Fraga, MBA; Lori W. Godwin, CISA, MBA; Michael S. Hurle, ACA; Susan E. Kenney, CPA; Errol R. Ramdarie, CPA; Douglas Vogl, CISA, CISSP; and Helena Yoon

VIDEO MODERATOR Susan E. Kenney, CPA

LEVEL Intermediate


OBJECTIVES• Understand how to perform an SAS No. 70 audit engagement• Understand the form and content of SAS No. 70 audit reports• Know when and how to use SAS No. 70 audit reports in integrated (Section 404)

or financial statement audits

PREREQUISITE Experience in auditing

VALUE AID! Service Organizations: Applying SAS No. 70, As Amended, AICPA Audit Guide

Video moderator Susan E. Kenney, CPA, discusses issues with Joseph G. Griffin, CPA, CISA;Andrew E. Nolan, CPA and Helena Yoon, each of PricewaterhouseCoopers LLP; and James K. O’Neill of IBM Global Services.

FORMATDVD/Manual Regular $236.25(138-min. video) AICPA Member $189.00180302SIT


¹ SAS70

bestseller

Internal Control Deficiencies: Assessment and Reporting Under SAS Nos. 112 & 115

NASBA FIELD OF STUDY Auditing AUTHOR AICPA Staff

LEVEL Intermediate


YELLOW BOOK HOURS 8

OBJECTIVEEvaluate the severity of deficiencies in internal control identified in an audit andcommunicate them to management and those charged with governance in accordance with SAS Nos. 112 and 115

PREREQUISITE Basic understanding of accounting and auditing principles


ICDAR

Fraud and the Financial Statement Audit: Auditor Responsibilities


AUTHOR AICPA Staff

LEVEL Intermediate


YELLOW BOOK HOURS 16

OBJECTIVES• Understand the auditor’s responsibilities for detecting fraud during the performance

of a financial statement audit• Apply a risk assessment approach to detecting fraud in a financial statement audit

PREREQUISITE Basic understanding of accounting and auditing principles


FFSA

Fraud and the Forensic Accountant: Tackling Fraud from Start to Finish


AUTHORS W. Steve Albrecht, Ph.D, CPA, CIA, CFE; L. Michael Connelley, CFE, CPA; Robert Gardner, J.D.; John J. Hall, CPA; Joseph Wells, CFE, CPA

LEVEL Intermediate

RECOMMENDED CPE CREDIT 39 (Accounting-18, Auditing- 21)

OBJECTIVES • Create a fraud policy and an anti-fraud environment • Identify and assess key fraud exposure areas • Develop key audit program steps• Examine common fraud indicators and symptoms • Spot red flags for misappropriation schemes and fraudulent financial statements• Extract information from potential fraudsters • Use public records and business documents • Develop forensic approaches when there is no paper trail • Prepare for deposition phase and witness stand

PREREQUISITE Financial background with accounting systems knowledge


FAFAnew! H

Auditing Real-World Frauds: A Practical Case Application Approach

NASBA FIELD OF STUDY Auditing AUTHOR Lynda M. Dennis, Ph.D., CPA, CGFOLEVEL Intermediate RECOMMENDED CPE CREDIT 10OBJECTIVES• Grasp how real world frauds may affect their audit clients and engagements• Link SAS No. 99, COSO, the Risk Assessment Standards and other best practices in

understanding the auditor’s responsibilities for detecting fraud during the performance of a financial statement audit

• Recognize and address common frauds committed within an organization

PREREQUISITE Basic understanding of accounting and auditing principlesFORMAT


ARWFnew!

Forensics and Financial Fraud: Real World Issues and Answers


AUTHOR John J. Hall, CPA

LEVEL Intermediate


OBJECTIVES• Build and maintain an anti-fraud environment• Develop the essential fraud policy• Create the Fraud Loss Scorecard• Identify and assess key fraud exposure areas• Find fraud in three steps• Examine common fraud indicators, symptoms and red flags• Map fraud risks to prevention and detection by internal controls• Handle special challenges from third-party relationships• Develop effective audit program steps• Educate clients and others about fraud

PREREQUISITE Experience in accounting and reportingFORMAT


FFF

Upcoming Peer Review: Is Your Firm Ready?


AUTHOR Duane Reyhl, CPA

LEVEL Intermediate


OBJECTIVES• Create a firm environment that focuses on quality control• Understand significant recurring engagement deficiencies and how to prevent them• Prepare for your next peer review — decisions to make and pulling together the

right information

PREREQUISITE Experience in providing audit, compilation and review services


SNPR

Forensic Accounting: Fraudulent Reporting and Concealed Assets


AUTHOR L. Michael Connelley, CFE, CPA

LEVEL Intermediate


OBJECTIVES• Utilize common forensic techniques to recognize schemes and scams• Detect fraud through the use of analytical tools and other techniques• Develop approaches to detect under or overvalued assets• Ferret out hidden assets and deceptive business activity• Prepare for deposition phase and witness stand



FAFR

Small Business Audits: Best Practices Including Risk Assessment and Internal Control



LEVEL Intermediate


OBJECTIVES• Identify accounting and auditing issues for small businesses• Apply risk model and materiality to the small business audit• Conduct analytical procedures and audit testing effectively for the small business audit

PREREQUISITE Basic understanding of accounting and auditing principles; supervisoryexperience in the audit function helpful FORMAT

Text Regular $186.25 732435SIT AICPA Member $149.00

SBABR


Audits of Banks, Savings Institutions, Credit Unions and Other Financial Institutions


AUTHOR S. Thomas Cleveland, CPA, CITP

LEVEL Intermediate


OBJECTIVES• Understand the current metrics that create value for financial institutions• Understand the significant regulatory structure and laws for the financial institution industry• Apply efficient audit procedures for specific balance sheet, income statement and cash

flow statement accounts• Assess the effects of the most important accounting pronouncements on the financial

institution industry• Apply auditing literature such as appropriate sampling and confirmation considerations

for the critical loans receivable and deposit accounts• Understand additional audit procedures necessary when material investments are held

by brokers or other third parties

PREREQUISITE Basic general audit knowledge and/or experience


BANK


Attestation, Accounting & Review Seriesview table of contents online go to www.cpa2biz.com

Auditing - GeneralAttestation, Accounting & Review Series


Bankruptcy Today: What Every CPA Must Know!

Available Mid October NASBA FIELD OF STUDY Business Law

AUTHOR Grant Newton, CIRA, CMA, CPA, Ph.D.

LEVEL Intermediate


OBJECTIVESUpon completion of this course, participants will be able to:• Recognize when assignment for benefit of creditors may be preferable to Chapter 11

for small businesses closing operations• Help clients determine when to file Chapter 11• Aid clients in preplanning for bankruptcy filing • Account for client's operations during Chapter 11• Assist clients applying fresh start accounting• Prepare schedules and reports filed with the bankruptcy court• Advise clients how to work with customers in financial trouble• Submit retention documents necessary to work in the bankruptcy field

PREREQUISITE None


BNKTnew!

Partner’s Audit Engagement Review


AUTHOR Don Pallais, CPA

LEVEL Intermediate


OBJECTIVEIdentify the steps in partner-level reviews to ensure the audit strategy has been implemented and the partner is aware of all significant issues and all important judgments made by the staff

PREREQUISITE Experience in managing audit engagements


CL4PRAE

Applying the Risk Assessment Standards Using a Case Study Approach


AUTHOR Richard H. Gesseck, CPA

LEVEL Advanced


OBJECTIVES• Demonstrate compliance with the Risk Assessment Standards effectively

and efficiently• Scale documentation to the smaller entity• Establish a documentation foundation which may be expanded to larger entities• Focus the audit effort• Better control audit hours

PREREQUISITE Basic understanding of the Risk Assessment Standards


RCSAnew!

Compilation and Review Engagement Essentials


AUTHOR Kimberly Burke, Ph.D. and Hugh Parker, Ph.D., CPA

LEVEL Basic


OBJECTIVEIdentify the activities required to perform basic compilations and reviews of financial statements, draft the accountant’s report, and document the engagement in accordance with professional standards

PREREQUISITE None


Note: This course combines Compilation Engagements: Mastering the Fundamentals and Review Engagements: Mastering the Fundamentals

ICRE

Compilation Engagements: Mastering the Fundamentals


AUTHORS Kimberly Burke, Ph.D. and Hugh Parker, Ph.D., CPA

LEVEL Basic


OBJECTIVEIdentify the activities required to perform a basic compilation of financial statements, draft theaccountant’s report and document the engagement in accordance with professional standards

PREREQUISITE None


CL4CE

Review Engagements: Mastering the Fundamentals


AUTHORS Kimberly Burke, Ph.D. and Hugh Parker, Ph.D., CPA

LEVEL Basic


OBJECTIVEIdentify the activities required to perform a basic review of a set of financial statements,draft the accountant’s report and document the engagement in accordance with professional standards

PREREQUISITE None


CL4RE

Accounting Services, Compilations and Reviews: Effective Risk Management



LEVEL Intermediate


OBJECTIVES• Identify practices to efficiently manage compilation, review, and accounting services

in conformity with current professional standards and best business practices• Identify the risks inherent in bookkeeping, payroll and other accounting services• Identify the risk management practices available

PREREQUISITE Experience in accounting services, compilations and reviews

VALUE AID! AICPA Peer Review ChecklistsFORMAT


ASCR

Managing Compilation, Review and Accounting Services



LEVEL Intermediate


OBJECTIVE Identify practices to efficiently manage compilation, review, or other accounting services in conformity with all applicable current professional standards and best business practices

PREREQUISITE Experience both with compilation, review and accounting services and with engagement management and administration


CL4MACR

Write-Up, Payroll and Other Accounting Services: Managing the Risks



LEVEL Intermediate


OBJECTIVES• Identify the risks inherent in write-up, payroll and other accounting services• Identify the risk management practices available

PREREQUISITE Experience in write up, payroll and other accounting services FORMAT


CL4BPOA

Accounting and Auditing with Excel: Practical Applications for Maximum Performance

NASBA FIELD OF STUDY Specialized Knowledge and Applications

AUTHOR Jeff Lenning, CPA, CITP

LEVEL Intermediate


OBJECTIVES• Delegate more work to Excel• Automate recurring processes by using Excel• Use more of Excel's relevant functions and features

PREREQUISITE None


EXAAnew!

Advanced Issues in Compilation,Review and Accounting Services



LEVEL Advanced


OBJECTIVEManage a compilation, review and accounting service practice in conformity with allapplicable current professional standards

PREREQUISITE Managing compilation, review and accounting service engagements


CL4CRA


Advanced Update for Compilation, Review and Accounting Services


AUTHORS Kimberly Burke, Ph.D., Hugh Parker, Ph.D., CPA, and J. Russell Madray, CPA, CIA, CMA, CFM

LEVEL Advanced


OBJECTIVEIdentify responses to compilation, and review practice issues and updates on all applicable current professional standards

PREREQUISITE Management of compilation or review engagements

VALUE AID! Compilation and Review Alert and Codification of SSARS


RPCR


Attestation, Accounting & Review SeriesSpecific Industries quickonlineordering: 1. go to www.cpa2biz.com 2. enter CODE 3. click SEARCH

Specific IndustriesInternal Controls


Advanced Excel: Practical Applications for the Accounting Professional

NASBA FIELD OF STUDY Accounting and Auditing

AUTHOR Jeff Lenning, CPA, CITP

LEVEL Advanced


OBJECTIVES• Automate recurring processes• Use the most powerful features of Excel • Know which features and functions should be used for various tasks

PREREQUISITE None


EXPFnew! HConstruction Contractors: Accounting, Auditing and Tax

NASBA FIELD OF STUDY Accounting, Auditing, Taxes, Finance

AUTHOR Andrew C. Copeland, CPA

LEVEL Basic

RECOMMENDED CPE CREDIT 12 (Accounting-3, Auditing-6, Taxes-2, Finance-1)

OBJECTIVES• Apply GAAP accounting methods applicable to construction contractors• Identify key tax rules and how to apply them • Provide efficient, high-quality audit and review services to construction clients

PREREQUISITE None

VALUE AIDS! AICPA Audit and Accounting Guide Construction Contractors and Audit Risk Alert Construction Contractors Industry Developments


CAATH

Real Estate Accounting and Financial Reporting: Tackling the Complexities


AUTHOR Jeffrey Liemen, CPA, CFE

LEVEL Basic


OBJECTIVES• Grasp the unique real estate accounting and financial reporting standards• Identify accounting and problems surrounding real estate transactions• Properly account for the recognition and measurement of real estate transactions

PREREQUISITE Basic knowledge of real estate accounting


REFR

Real Estate Accounting and Auditing


AUTHOR Jeffrey Liemen, CPA, CFE

LEVEL Basic


OBJECTIVES• Understand the accounting and auditing standards governing real estate• Identify accounting and auditing problems surrounding real estate transactions

PREREQUISITE None


REAAupdated

Accounting and Finance for Construction Contractors

NASBA FIELD OF STUDY Accounting, Taxes, Finances


LEVEL Intermediate

RECOMMENDED CPE CREDIT 8 (Accounting-5, Taxes-2, Finances-1)

OBJECTIVES• Tackle construction contract accounting including FASB ASC 605-35 (previously SOP 81-1)

and the percentage-of-completion and completed-contract methods • Grasp the nature of working with a surety• Handle construction industry cash management, joint ventures, benchmarking and

construction cost allocations more effectively• Apply GAAP accounting methods applicable to construction contractors• Assist the financially troubled contractor• Obtain an overview of federal income taxation issues for construction contractors • Apply FASB ASC 740, Income Taxes (previously SFAS No. 109)

VALUE AID! AICPA Audit and Accounting Guide Construction Contractors

PREREQUISITE Basic understanding of construction contract accounting


CAFC

Taxation of Construction Contractors

NASBA FIELD OF STUDY Taxes


LEVEL Intermediate


OBJECTIVES• Handle income tax issues for the contractor including, FASB ASC 740, Income

Taxes (previously SFAS No. 109)• Distinguish between taxation issues of small and large contractors• Identify and apply key tax laws and regulation to the construction industry• Apply the alternative minimum tax and look-back method to the contractor• Capitalize on tax planning opportunities for the contractor

PREREQUISITE Basic understanding of construction contract accounting


TCC

Construction Contractors Advanced Issues

NASBA FIELD OF STUDY Accounting, Auditing, Taxes


LEVEL Advanced

RECOMMENDED CPE CREDIT 10 (Accounting-5, Auditing-4, Taxes-2)

OBJECTIVES• Recognize and understand the pitfalls that small contractors face with

construction issues• Evaluate and rework your audit process to avoid common deficiencies in

construction engagements• Improve how you address construction issues

PREREQUISITE Completion of the AICPA course Construction Contractors: Accounting,Auditing and Tax, or experience in providing services for construction contractors

VALUE AID! Audit Risk Alert Construction Contractors Industry Developments


CCAI

PART 3. PUBLIC COMPANY REPORTING ON INTERNAL CONTROLSThis course covers the essential requirements of SEC guidance for entities and AS No. 5 for auditors when publicly reporting on internal controls over financial reporting.

OBJECTIVES• Communicate control findings• Illustrate the documentation process using documentation software• Improve effectiveness and efficiency in the reporting process

Buy all three Parts and save–


CPE On-Demand Regular $173.75159620SIT AICPA Member $139.00

Or buy Part 1 only. For organizations that want to improve their internal control–

Documenting Internal Controls




Or buy Parts 1 and 2 only. For organizations that would benefit by allowing auditors to rely on management’s work–

Documenting Internal Controls andTesting Internal Controls for Reliance and Reporting





Documenting Internal Controls

Available Early NovemberChoose CD-ROM or On-DemandDocumenting internal controls is a requirement, and an improved understanding of theprocess will reduce costs and increase the benefits of the task. Through the use of interactivecase studies you will review the standards, learn why and how they are applied, and practiceachieving goals utilizing an industry leading software package.

This series of courses has something for organizations that want to improve their internal control,would benefit from having their external auditors rely on management’s work, and for auditors ofpublic companies. You can choose a combination of courses that best fits your needs.

About the author: Lynford Graham was formerly a partner and Director of Audit Policy at BDO SeidmanLLP and a Member of the AICPA Auditing Standards Board during the development of the risk assessmentsuite of standards. He chaired the Risk Assessment and Audit Sampling Guide Task Forces and waspreviously a National Accounting and SEC Consulting Partner at Coopers and Lybrand.


LEVEL Basic

AUTHOR Lynford Graham, CPA, Ph.D., CFE


PART 1. DOCUMENTING INTERNAL CONTROLSCFOs, financial managers, internal auditors and external auditors will go beyond a review of company and auditor responsibility, and the documentation process, to practice applying what they have learned in practical case studies.

OBJECTIVES• Relate the COSO framework and associated auditing standards to practical examples• Select and document key controls• Understand how documentation software can improve the process• Conduct the implementation of a documentation software project

PART 2. TESTING INTERNAL CONTROLS FOR RELIANCE AND REPORTING This course covers the basic principles of gathering evidence that the controls are operating as planned, allowing auditors to rely on managements work.

OBJECTIVES• Determine if sufficient evidence has been gathered to rely on the operating

effectiveness of internal controls as part of the audit strategy• Make an assertion on operating effectiveness• Apply best practices to reduce audit costs

CONTROLSDOCnew! H


bestseller

Internal Control Essentials for Financial Managers, Accountants and Auditors


AUTHOR Glenn Helms, Ph.D., CPA, CIA, CISA, CFF

LEVEL Basic


This course is designed to give you a solid understanding of systems and control documentation at the significant process level.After an overview of the latest COSO guidance on the components and principles of effective internal control, this course will introduce the basic tools used todocument an accounting process. You will then be able to identify the risks of errors andfraud in the accounting system and the presence (or absence) of compensating controls.Finally, you will practice identifying key controls and control weaknesses.

OBJECTIVE• Interpret basic documentation of a significant accounting process• Identify the significant risks of fraud and errors• Locate the presence or absence of compensating controls • Identify key controls and control weaknesses

PREREQUISITE None


ICDADrevised H


More Accounting & Auditing Guidanceview table of contents online

go to www.cpa2biz.com

Internal ControlsMore Accounting & Auditing Guidance


Common Frauds and Internal Controls for Revenue,Purchasing and Cash ReceiptsNASBA FIELD OF STUDY Auditing


LEVEL Basic


OBJECTIVE• Focus on common frauds in the revenue, purchasing (including inventory), cash receipts,

and cash disbursements processes• Identify areas of greatest risk• Set up internal controls to mitigate various risks• Develop an analysis process to ensure efficient and effective risk management

PREREQUISITE None


Note: This course combines Revenue and Cash Receipts: Common Frauds and Internal Controls andPurchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls

CFICnew!

Revenue and Cash Receipts: Common Frauds and Internal ControlsNASBA FIELD OF STUDY Auditing


LEVEL Basic


OBJECTIVE• Learn common frauds in the revenue and cash receipts processes• Become aware of internal controls to mitigate various risks• Develop an analysis process to ensure efficient and effective risk management

PREREQUISITE None


CL4RCRnew!

Internal Control and IT: Reliable Reporting and Fraud PreventionNASBA FIELD OF STUDY Accounting, Auditing


LEVEL Intermediate


OBJECTIVES• Review applicable IT related auditing standards, COSO Internal Control concepts and

IT frameworks such as CobIT• Learn about financial reporting and fraud controls in small and mid-sized IT systems

involving end-user computing, miniframes, LANs, Data Base Management Systems(DBMS) and/or telecommunications

• Gain a basic understanding of business-to-business e-commerce, including fraud risksand controls

• Address how to audit in the electronic environment: what is evidence, how to test ITcontrols and what documentation is needed

PREREQUISITE Prior auditing experience and familiarity with COSO


CTRFrevised H

Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal ControlsNASBA FIELD OF STUDY Auditing


LEVEL Basic


OBJECTIVE• Discover common frauds in the purchasing (including inventory) and cash

disbursements processes• Design internal controls to mitigate various risks• Develop an analysis process to ensure efficient and effective risk management

PREREQUISITE None


CL4PCDnew!


More Accounting & Auditing GuidanceUnderstanding FASB’s Accounting Standards CodificationFORMAT

CPE Webcast On-Demand Regular $73.75780131SIT AICPA Member $59.00

IFRS 101: The Essentials FORMAT


The International Financial Reporting Standards: An Overview FORMATS

CD-ROM Regular $73.75739750hsSIT AICPA Member $59.00CPE On-Demand Regular $73.75157220SIT AICPA Member $59.00

Analytical Procedures for Small Business Engagements FORMAT


SAS No. 70 Reports and Employee Benefit Plans FORMAT

Webcast On-Demand Regular $173.75780191SIT AICPA Member $139.00

Documenting the Audit Team’s Field WorkFORMAT


Reviewing Field Work DocumentationFORMAT


Partner’s Audit Engagement DocumentationFORMAT


Partner’s Audit Engagement Documentation and ReviewFORMAT


Compilation, Review and Accounting Service UpdateFORMAT


Compilation and Review Risk Alert Strategic Briefing —2008/2009FORMAT


Compiling Forecasts and ProjectionsFORMAT


Compiling Personal Financial StatementsFORMAT


Auditing Internal Control Over Financial ReportingFORMATS



Additional Manual Regular $73.75for DVD** AICPA Member $59.00352482SIT

Management’s Assessment of Internal Control OverFinancial ReportingFORMATS


DVD/Manual Regular $236.25(120-min. video) AICPA Member $189.00181 429SIT

Additional Manual Regular $73.75for DVD** AICPA Member $59.00351429SIT

COSO Enterprise Risk Management — IntegratedFramework FORMAT

CD-ROM Regular $111.25737163hsSIT AICPA Member $89.00

Web EventsTrain your staff cost effectively!Consider how you can use AICPA Web Events to train your entire professionalstaff at low cost. If you want CPE credit for your entire staff, group trainingdiscounts are also available.

Interactive sessions keep you current on hot topics with:• Employee Benefit Plans Strategic Briefing• Not-for-Profit Organizations Strategic Briefing• State & Local Governmental Organizations Strategic Briefing• Compilation and Review Annual Update• General Audit Risk Alert Strategic Briefing• And many current topics

Leading experts, latest developments – SAVE when you register for an entire Series of Quarterly Web Events!• SEC Quarterly Update Series• CFO Quarterly Roundtable Series

Web Events are being added on a regular basis. For the AICPA’s latest Web Events calendar, go to www.cpa2biz.com/webcasts

New! CPE Webcasts On-Demand!Missed the original live event? Or looking to stay up-to-date on hot topicswith the profession’s leading experts? Get access to the full video webcastpresentation and all materials — when you want it — and earn CPE credit.

Online CPELEVEL Basic, Intermediate, Advanced RECOMMENDED CPE CREDIT 1-2 per course

FORMATOne-year Individual User Online Subscription Regular $435.00BYT-XX12SIT AICPA Member $180.00

To subscribe, visit www.cpa2biz.com/cpexpress

Busy accounting professionals who are looking for a convenient, cost-effective online source for CPE creditincreasingly turn to CPExpress, the leading CPE online learning library. With CPExpress you get —

• Convenient one- and two-credit courses — • Unlimited 24/7 access at one low annual more than 1,200 hours of CPE subscription rate

• Special quarterly one-hour updates • More technical content — more accounting,• A great ongoing reference tool auditing, tax and management materials

Plus — experience an easy-to-use course catalog organized by Hot Topic, New Releases, Annual Updates and more!

These are but a few of the many exciting features that CPExpress has to offer. This amazing online learninglibrary gives you over 900 CPE courses, divided into one- and two-credit courses that you can access 24/7.Use it for CPE or just to brush up on a particular subject. CPExpress will automatically keep track of the courses you’ve completed for credit. Sign up or renew today.

FREE TRIALSign up for a free trial* of CPExpress and earn up to two CPE credits at no charge. Try this incredible learning library today and get ready for a whole new way to earn CPE credit.*Free trial begins the day you register and is valid for up to 30 days. Once you have earned your two CPE credits, you willno longer have access to courses for the remainder of the trial period. Offer cannot be extended past the 30-day period and is not available to current CPExpress subscribers. Only one free trial per person.

Price subject to change without notice.

Corporate and Firm accounts and a customized version are available.For details contact AICPA Learning at 800.634.6780 option 1 or email [email protected]

CPE DirectNASBA FIELD OF STUDY Accounting, Auditing,Business Management and Organization, Finance, Taxes

LEVEL Basic

RECOMMENDED CPE CREDIT Up to 12 hours each quarter (Mar., Jun., Sept., Dec.)

FORMATStudy Guide Regular $211.25CPD-XX12SIT AICPA Member $169.00

CPE DIRECT is a low-cost, high-yield way to earn CPE credit. It’s based onessential skills and stays up to date on critical topics in financial accounting,auditing, taxation and more. Importantly, it’s based on articles taken directly from the magazine you’re already reading — the Journal of Accountancy.

Written by experts and covering hot-button issues, emerging trends andinnovative ideas, these articles are combined with supplementary materials into cohesive study units that become a value-added training tool delivering up to 48 CPE CREDITS a year.

OBJECTIVES

PREREQUISITE NoneNOTE The North Carolina State Board of Accountancy does not accept CPE Direct credittoward its requirements. Other state boards may limit the number of CPE Direct credit thatcan be used to meet their requirements. Check with your State Board of Accountancy to see if CPE Direct credit can be used to meet CPE requirements.

• Gain practical, in-depth analysis and insight

• Remain up to date on currentdevelopments

• Recognize new issues affecting your practice,clients or company

• Develop action plans • Maintain skill levels in accounting,

taxation, management andtechnology

AICPA Conference Planner At-a-GlanceFor more information or to register for any AICPA Conference,please visit www.cpa2biz.com/conferences

CONFERENCE LOCATION DATESAICPA Not-for-Profit Financial Executive Forum Anaheim, CA Nov. 5-6

AICPA Board and Senior Executive Roles in Risk Oversight: Taking a Strategic View of the Enterprise New York, NY Nov. 5-6

The Sleeter Group’s 2009 Next Generation Wyndham Orlando ResortAccounting Solutions Conference Orlando, FL Nov. 9-12AICPA Members Save 15%. Log onto www.cpa2biz.com/SleeterConf for details.

AICPA National Real Estate Conference New Orleans, LA Nov. 9-10

AICPA/PDI National Oil & Gas Conference Denver, CO Nov. 9-10

AICPA Controllers Workshop East Lake Buena Vista, FL Nov. 10-11

AICPA Briefing on Sophisticated Tax Planning for Your Wealthy Clients New York, NY Nov. 15-17

AICPA National Business Valuation Conference San Francisco, CA Nov. 16-17

AICPA Federal Real Estate Tax Conference Washington, DC Dec. 1-2

AICPA Employee Benefit Plans Accounting,Auditing and Regulatory Update National Harbor, MD Dec. 7-8

AICPA National Conference on Current SEC Washington, DC; and PCAOB Developments New York, NY; Chicago, IL;

San Francisco, CA; Dallas, TX Dec. 7-9

AICPA National Construction Industry Conference Las Vegas, NV Dec. 16-17

AICPA Advanced Personal Disney’s Contemporary Resort Financial Planning Conference Orlando, FL Jan. 17-20, 2010

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