cpexpress course listing (june 2015) · aasup12‐3 accounting and auditing supplement: fall 2012...

Catalog ID Title Level

Credit

Hours Field of Study

AASUP12‐3 Accounting and Auditing Supplement: Fall 2012 Update 1 Auditing

AASUP14‐1 Accounting & Auditing Supplement #1 ‐ 2014 Update 2 Accounting



AAUW

2014 Annual Accounting and Auditing Workshop:

International Financial Reporting Standards, Overview of

Current Environment & Implications for Audit Planning Intermediate 2 Auditing

AAUW


Accounting Standard Updates Intermediate 1 Accounting

AAUW

2014 Annual Accounting and Auditing Workshop: Private

Company GAAP, Financial Reporting Framework for Small‐

and Medium‐Sized Entities Intermediate 1 Accounting

AAUW


Overview of the ASB Clarity Project Intermediate 1.5 Auditing

AAUW

2014 Annual Accounting and Auditing Workshop: Recently

Issued ASB Standards and Exposure Drafts Intermediate 1 Auditing

AAUW


Overview of Recent Guidance from the PCAOB Intermediate 1.5 Auditing

AAUW


Compilation and Review Update Intermediate 1.5 Auditing

AAUW


Overview of Other Recently Issued Guidance Intermediate 1 Auditing

AAUW

2014 Annual Accounting and Auditing Workshop: FASB

Projects and Exposure Drafts Intermediate 1 Accounting

ABLT Advanced Business Law for CPAs: Business Tax Issues Advanced 1.5 Business Law

ABLT Advanced Business Law for CPAs: Employment Law Issues Advanced 2.5 Business Law

ABLT

Advanced Business Law for CPAs: Resolving Employment

and Business Disputes Advanced 1 Business Law

ABLT Advanced Business Law for CPAs: Intellectual Property Advanced 1.5 Business Law

ABLT

Advanced Business Law for CPAs: Personal Liability,

Insurance, Governance, and Private Company Issues Advanced 1 Business Law

ABLT Advanced Business Law for CPAs: Public Company Issues Advanced 1.5 Business Law

ABLT

Advanced Business Law for CPAs: Environmental

Protection and Related Issues Advanced 1 Business Law

ACCS Advanced Controller Skills: Improving Your Team's Advanced 1 Finance

ACCS

Advanced Controller Skills: Improving Your Change Agent

Skills, Growing Your Skills as a Leader in the Middle,

Improve by Making a Commitment Advanced 2 Finance

ACCS

Advanced Controller Skills: Improving Your Leadership and

Becoming an Effective Coach Advanced 2 Finance

CPExpress Course Listing (June 2015)


Credit



ACCS Advanced Controller Skills: Improving Organizational Advanced 2 Finance

ADTX

Advanced Income Tax Accounting ‐ Practical Applications

Under ASC 740: Advanced Applications, Stock Advanced 1.5 Taxes

ADTX


Under ASC 740: Interim‐Period Reporting and State and Advanced 1 Taxes

ADTX


Under ASC 740: Accounting for Uncertainty in Income Advanced 2.5 Taxes

ADTX


Under ASC 740: IFRS Compared to ASC 740 and

Application for Specialized Issues Advanced 1 Taxes

ADTX


Under ASC 740: Acquired Differences in Business

Combinations and Other Purchases Advanced 2 Taxes

ADVSC

Advanced Strategies for S Corporations: Basis in S

Corporation Stock plus Distributions Advanced 2 Taxes

ADVSC

Advanced Strategies for S Corporations: Estate Planning

and the Use of Trusts Advanced 1 Taxes

ADVSC Advanced Strategies for S Corporations: Current Advanced 2 Taxes

ADVSC

Advanced Strategies for S Corporations: Use of Qualified

Subchapter S Subsidiaries Advanced 2 Taxes

ADVSC Advanced Strategies for S Corporations: Compensation Advanced 1 Taxes

ADVSC

Advanced Strategies for S Corporations: Liquidations,

Reorganizations, and Redemptions Advanced 1 Taxes

AEMP

Auditing Defined Contribution Plans: Government

Regulations and Reporting Requirements, Additional Intermediate 1.5 Auditing

AEMP Auditing Defined Contribution Plans: Definitions Intermediate 1.5 Auditing

AEMP

Auditing Defined Contribution Plans: Planning,

Communication, and Other Activities Intermediate 1 Auditing

AEMP

Auditing Defined Contribution Plans: Fraud in Employee

Benefit Plans, Case Studies Intermediate 1.5 Auditing

AEMP

Auditing Defined Contribution Plans: Auditing Participant

Data, Contributions, and Distributions Intermediate 1.5 Auditing

AEMP

Auditing Defined Contribution Plans: Investments and

Investment Related Income Intermediate 1 Auditing

AEPS

Advanced Estate Planning Strategies: ATRA & the Effect on

Trans. Taxes, Est. Tax Planning, Inter Vivos Est. Planning Advanced 2.5 Taxes

AEPS

Advanced Estate Planning Strategies: Trusts and the

Opportunities for Estate Planning, Decanting ‐ the Advanced 2 Taxes


Credit



AEPS

Advanced Estate Planning Strategies: Estate Planning With

Family Limited Partnerships Advanced 1 Taxes

AFKP Auditing 401(k) Plans: Other Auditing Considerations Basic 2.5 Auditing

AFKP Auditing 401(k) Plans: Planning Basic 2 Auditing

AFKP Auditing 401(k) Plans: The Auditor's Report Basic 2.5 Auditing

AFKP

Auditing 401(k) Plans: 'Financial Statement Disclosures'

plus 'Supplemental Schedules' Basic 2.5 Auditing

AFKP

Auditing 401(k) Plans: Statement of Changes in Net Assets

Available for Benefits Basic 1 Auditing

AFKP

Auditing 401(k) Plans: Statement of Net Assets Available

for Benefits Basic 1.5 Auditing

AFKP Auditing 401(k) Plans: Internal Control Structure Basic 1 Auditing

AFKP Auditing 401(k) Plans: Introduction and Background Basic 1 Auditing

AGC Guide to Business Combinations: Variable Interest Entities Intermediate 1 Accounting

AGC

Guide to Business Combinations: Consolidated Financial

Statements Intermediate 1 Accounting

AGC

Guide to Business Combinations: Goodwill and Other

Intangible Assets Intermediate 1 Accounting

AGC

Guide to Business Combinations: Accounting for

Noncontrolling Interests Intermediate 1 Accounting

AGC

Guide to Business Combinations: Introduction and Study

of Business Combinations Intermediate 1 Accounting

AGC

Guide to Business Combinations: Applying the Acquisition

Method Intermediate 1 Accounting

AGC

Guide to Business Combinations: Combined Financial

Statements and Not‐For‐Profit Issues Intermediate 1 Accounting

AIT

Accounting for Deferred Income Taxes: FASB ASC 740 ‐

Identifying Tax Differences & 4‐Column Worksheet Basic 1 Accounting

AIT

Accounting for Deferred Income Taxes: Theoretical

Concepts of FASB ASC 740, Temporary Differences Basic 2 Accounting

AIT

Accounting for Deferred Income Taxes: Accounting for

Uncertainty in Income Taxes Basic 2 Accounting

AIT

Accounting for Deferred Income Taxes: Reporting &

Disclosure Under ASC 740 ‐ Theory and Examples, FASB

ASC 740‐20 Intraperiod Tax Allocation Basic 1 Accounting

APB

Comprehensive FASB Standards: Accounting for Leases

(Part 1 of 2) Intermediate 2 Accounting

APB

Comprehensive FASB Standards: Segment Reporting and

Long‐Lived Assets Intermediate 1.5 Accounting


Credit



APB

Comprehensive FASB Standards: Accounting for Leases

(Part 2 of 2) Intermediate 1.5 Accounting

APB

Comprehensive FASB Standards: Accounting for Income

Taxes Intermediate 1.5 Accounting

APB Comprehensive FASB Standards: International Accounting Intermediate 2.5 Accounting

APB

Comprehensive FASB Standards: Summary of Recent FASB

Publications Intermediate 2.5 Accounting

APB

Comprehensive FASB Standards: Accounting for Financial

Assets and Derivatives Intermediate 2 Accounting

APB

Comprehensive FASB Standards: Accounting for

Investments & Loans, Research & Development, Software Intermediate 2 Accounting

APB

Comprehensive FASB Standards: Contingencies and Other

Uncertainties Intermediate 1.5 Accounting

APB Comprehensive FASB Standards: Accounting for Debt Intermediate 1 Accounting

APB

Comprehensive FASB Standards: The Financial Reporting

Environment Intermediate 1 Accounting

APB

Comprehensive FASB Standards: Intangible Assets,

Goodwill, & Asset Impairment & Disposal Issues Intermediate 1 Accounting

APB Comprehensive FASB Standards: Other Liabilities Intermediate 1 Accounting

APB Comprehensive FASB Standards: Share‐Based Payment Intermediate 2 Accounting

APB

Comprehensive FASB Standards: Pension Plans and

Related Benefits Intermediate 1 Accounting

APB

Comprehensive FASB Standards: Postretirement and

Postemployment Benefits Intermediate 1 Accounting

APB

Comprehensive FASB Standards: Income Statement

Presentation and Interim Reporting Intermediate 2.5 Accounting

APB Comprehensive FASB Standards: Statement of Cash Flows Intermediate 1 Accounting

APB Comprehensive FASB Standards: Fair Value Accounting Intermediate 1 Accounting

APB

Comprehensive FASB Standards: Business Combinations &

Consolidated Financial Statements Intermediate 1 Accounting

ARE

Advanced Real Estate: Revenue Recognition and

Accounting for Investments in Real Estate Advanced 2 Accounting

ARE Advanced Real Estate: Accounting for the Real Estate Advanced 1 Accounting

ARE Advanced Real Estate: Overview of Real Estate Taxation Advanced 3.5 Taxes


Credit



ARE Advanced Real Estate: Auditing Real Estate Transactions Advanced 1 Auditing

ARE

Advanced Real Estate: Planning the Audit of a Real Estate

Entity's Financial Statements Advanced 1 Auditing

ARE

Advanced Real Estate: Accounting for Sale‐Leasebacks and

Nonmonetary Exchanges Advanced 1 Accounting

BANK

Audits of Banks: Equity and Capital Disclosures, Shadow

Banking, Income Taxes Intermediate 2 Auditing

BANK Audits of Banks: Credit Losses Intermediate 1.5 Auditing

BANK

Audits of Banks: Modern Practices and Trends, Regulatory

and Governmental Supervision Intermediate 1 Auditing

BANK

Audits of Banks: General Audit Considerations and

Reporting Issues, Loan Receivables Intermediate 2 Auditing

BANK

Audits of Banks: Cash, Investments, Hedging Instruments,

Intangibles, Repurchase Agreements, Troubled Debt,

Foreclosures, Real Estate Investments, & Deposits Intermediate 1.5 Auditing

BCO Business Combinations: The Acquisition Method Advanced 1 Accounting

BCO

Business Combinations: 'Goodwill & Intangible Assets' plus

'Disclosures for Business Combinations' Advanced 1.5 Accounting

BCO Business Combinations: Overview and Introduction Advanced 1 Accounting

BCO

Business Combinations: Consolidation, Implementation

Issues, and Business Combination Case Studies Advanced 2 Accounting

CAAT Construction Accounting: Taxation of Large Contractors Basic 1 Taxes

CAAT Construction Accounting: Nature of the Construction Basic 1 Auditing

CAAT

Construction Accounting: Overview of Tax Accounting for

Construction Contractors, Taxation of Small Contractors Basic 2.5 Taxes

CAAT Construction Accounting: Working With a Surety Basic 1 Finance

CAAT

Construction Accounting: Contract Accounting, Financial

Statements for the Contractor Basic 1.5 Accounting

CAAT

Construction Accounting: Audit Planning and Preliminary

Analytical Procedures, Substantive Auditing Procedures,

Other Auditing Considerations Basic 2.5 Auditing

CCAI

Construction Contractors: Deferred Income Taxes and

Alternative Minimum Tax Considerations Advanced 1 Taxes

CCAI

Construction Contractors: Nature and Significance of the

Construction Industry and Cost Allocations Advanced 2 Accounting

CCAI Construction Contractors: Fraud and the Contractor Advanced 1 Auditing

CCAI

Construction Contractors: Cash Management, Accounting

Joint Ventures, and Benchmarking Advanced 1.5 Finance


Credit



CCAI

Construction Contractors: Assisting the Financially

Troubled Contractor, Audit Risks of a Contractor Advanced 1 Finance

CCAI Construction Contractors: Cost Allocations Advanced 1 Accounting

CDLT Critical Controllership Tools: Mergers and Acquisitions Intermediate 1 Finance

CDLT

Critical Controllership Tools: Ratio Analysis and

Benchmarking Tools Intermediate 2 Finance

CDLT

Critical Controllership Tools: Tools for Human Resources,

Monitoring Cash, and Reducing Expenses Intermediate 2 Finance

CDLT

Critical Controllership Tools: Big Tools That Apply to

Strategic Concepts Intermediate 1 Finance

CDLT Critical Controllership Tools: Risk Analysis Intermediate 1 Finance

CDLT Critical Controllership Tools: Additional Resources Intermediate 1 Finance

CDLT

Critical Controllership Tools: Lean Management

Techniques Intermediate 2 Finance

CEKI The Life of a Business Entity: General Considerations Advanced 1 Taxes

CEKI The Life of a Business Entity: Distributions Advanced 1 Taxes

CEKI The Life of a Business Entity: Sales and Reorganizations Advanced 1.5 Taxes

CEKI The Life of a Business Entity: Entity Formation Advanced 1 Taxes

CEKI The Life of a Business Entity: Year‐To‐Year Business Advanced 1.5 Taxes

CFIC Common Frauds and Internal Controls: The Acquisitions Basic 1 Auditing

CFIC

Common Frauds and Internal Controls: Payroll and

Expense Reimbursement Fraud Basic 1.5 Auditing

CFIC Common Frauds and Internal Controls: Cash Basic 1 Auditing

CFIC

Common Frauds and Internal Controls: Accounts

Receivable and Billing, Cash Receipts Basic 1.5 Auditing

CFIC Common Frauds and Internal Controls: Revenue Cycles Basic 2 Auditing

CFIC

Common Frauds and Internal Controls: Fraudulent

Financial Reporting Basic 1 Auditing

CITW

2014 Corporate Income Tax Workshop: Formation of a

Corporation, Choosing an Accounting Method Intermediate 1 Taxes

CITW

2014 Corporate Income Tax Workshop: Personal Holding

Co. & Accumulated Earnings, Compliance Update 2 Taxes

CITW

2014 Corporate Income Tax Workshop: Passive Activity

Loss & At‐Risk Limitations, Mult. Corporations Update 2.5 Taxes

CITW

2014 Corporate Income Tax Workshop: Corporation Tax

Credits Intermediate 3.5 Taxes


Credit



CITW

2014 Corporate Income Tax Workshop: Bankruptcy, Tax

Differences, Net Operating Losses, AMT Update 2 Taxes

CITW

2014 Corporate Income Tax Workshop: Sales, Domestic

Production Activities Deduction Update 2 Taxes

CITW

2014 Corporate Income Tax Workshop: Expenses, Other

Deductions, Economic Performance Intermediate 3 Taxes

CITW

2014 Corporate Income Tax Workshop: Expensing v.

Capitalization Intermediate 3 Taxes

CITW

2014 Corporate Income Tax Workshop: Income;

Qualifications, Election, and Corporate Taxes Intermediate 3.5 Taxes

CITW

2014 Corporate Income Tax Workshop: Personal Service

Corporations and Limited Liability Companies Intermediate 1 Taxes

CITW

2014 Corporate Income Tax Workshop: Retirement &

Deferred Compensation; Compensation & Benefits Intermediate 1.5 Taxes

CITW

2014 Corporate Income Tax Workshop: Basis, Operations,

and Distributions of S Corporations Intermediate 2 Taxes

CITW

2014 Corporate Income Tax Workshop: Amortization,

Depreciation, and Section 179 Update 3 Taxes

CL4BPOA

Payroll and Other Accounting Services: Introduction,

Engagement Planning and Administration Intermediate 1 Auditing

CL4BPOA

Payroll and Other Accounting Services: Engagement

Letters Intermediate 1 Auditing

CL4BPOA

Payroll and Other Accounting Services: Engagement

Performance, Fraud and Internal Control Intermediate 2 Auditing

CL4CCD

Capitalized Costs and Depreciation: Intangible Assets and

Amortization Basic 1 Taxes

CL4CCD Capitalized Costs and Depreciation: Depreciation Basic 2 Taxes

CL4CCD

Capitalized Costs and Depreciation: Tax Basis of Property

Acquisitions; Materials, Supplies, Repairs, and Basic 2 Taxes

CL4CDIB

Cancellation of Debt for Individuals and Businesses:

Overview, Individuals, Partnerships, S Corporations, and C Intermediate 2.5 Taxes

CL4CE

Compilation Engagements: Introduction, Performing a

Compilation, and Other Compilation Engagements Basic 2.5 Auditing

CL4CE Compilation Engagements: Reporting Basic 1 Auditing

CL4COMP

Compilation Review Update: Current Accounting and

Reporting Issues, On the Horizon Advanced 1.5 Auditing

CL4COMP Compilation Review Update: Current Practice Issues Advanced 2 Auditing

CL4COMP

Compilation Review Update: Current Engagement

Environment and Recent SSARS Developments Advanced 1.5 Auditing


Credit



CL4DFW

Documenting Fieldwork: Audit Tests, Workpaper Critique,

Improving Workpaper Critique Basic 1 Auditing

CL4DFW

Documenting Fieldwork: Preparation, Maintenance, Types

of Workpapers Basic 1.5 Auditing

CL4FWD Audit Workpapers: Conducting the Review;Typical Basic 1 Auditing

CL4FWD Audit Workpapers: Basics Basic 1 Auditing

CL4HCRA Health Care Reform Act: History and Background Basic 1 Taxes

CL4HCRA Health Care Reform Act: Provisions Effective in 2011 Basic 1.5 Taxes

CL4HCRA

Health Care Reform Act: 2014 ‐ A Key Implementation

Year, and Beyond Basic 2 Taxes

CL4HCRA Health Care Reform Act:Provisions in 2010 Basic 1.5 Taxes

CL4MACR

Compilation, Review, and Accounting Services:

Engagement Planning and Administration Intermediate 1 Auditing

CL4MACR


Independence Considerations Intermediate 1.5 Auditing

CL4MACR


Introduction and Background Intermediate 1.5 Auditing

CL4MACR

Compilation, Review, and Accounting Services: Performing

Compilation & Review Engagements, Quality Control Intermediate 3 Auditing

CL4RE

Review Engagement Fundamentals: Inquiry and Analytical

Review Procedures, Reporting on Review Engagements Basic 2 Auditing

CL4RE

Review Engagement Fundamentals: Introduction and

Performing a Review Basic 1.5 Auditing

CL4SSM

Social Security and Medicare: Social Security Retirement

Benefits Intermediate 1 Taxes

CL4SSM

Social Security and Medicare: Social Security Survivors'

Benefits, Disability Income Benefits Intermediate 1.5 Taxes

CL4SSM

Social Security and Medicare: Taxation of Social Security

Benefits, Medicare, Future of Social Security and Medicare Intermediate 2.5 Taxes

CL4SSM

Social Security and Medicare: How the Social Security

System Operates, Benefit Eligibility Intermediate 1 Taxes

CL4TCA

Tax Challenges for Older Americans: Long‐Term Care and

Insurance Intermediate 1 Taxes

CL4TCA

Tax Challenges for Older Americans: Taxation of Home

Sales, Senior Housing Alternatives, Reverse Mortgages Intermediate 1 Taxes

CL4TCA

Tax Challenges for Older Americans: The Income Tax

Environment, Retirement Plan Distributions Intermediate 3 Taxes

CL4TFE Taxation for Expatriates: Other Expatriate Considerations Basic 1.5 Taxes

CL4TFE

Taxation for Expatriates: International Assignment

Compensation Package, Foreign Tax Credit Basic 2 Taxes


Credit



CL4TFE Taxation for Expatriates: Section 911 Exclusions Basic 1.5 Taxes

CL4TFN

Taxation for Foreign Nationals: Resident and Nonresident

Aliens, Source of Income Basic 1 Taxes

CL4TFN

Taxation for Foreign Nationals: Nonres. Aliens, Dual‐Status

Individuals, Employees of Foreign Govs & International

Organizations; Treaties & Foreign Investment Basic 1.5 Taxes

CNFP

Right the First Time: Special & Fundraising Events,

Allocation of Costs ‐ Fundraising, Audit Issues ‐ Statement

of Functional Expenses, Naming Rights, Recent Issues Intermediate 1.5

Accounting

(Governmental

)

CNFP

Right the First Time: Contributed Services, Split‐Interest

Agreements, Assessing Internal Control Deficiencies,

Capital Campaigns and Contributions Intermediate 1

Auditing

(Governmental

)

CNFP

Right the First Time: Financial Statements, Net Asset

Classifications, Consideration of Fraud, Promises to Give,

Distinguishing Contribution from Exchange Transactions Intermediate 1.5

Accounting

(Governmental

)

COMB Comprehending OMB A‐133: Testing Compliance Basic 1

Auditing

(Governmental

)

COMB

Comprehending OMB A‐133: Meet the Cost Ciculars, 14

Types of Compliance Requirements, Testing Internal

Control Over Compliance Basic 1.5

Auditing

(Governmental

)

COMB

Comprehending OMB A‐133: Major Program

Determination, Using the Compliance Supplement Basic 1.5

Auditing

(Governmental

)

COMB

Comprehending OMB A‐133: Pass‐Through Awards and

Subrecipient, Meet the SEFA Basic 1

Auditing

(Governmental

)

COMB

Comprehending OMB A‐133: Reporting Requirements,

The Current OMB A‐133 Environment Basic 2

Auditing

(Governmental

)

COMB Comprehending OMB A‐133: Overview, Federal Awards Basic 1

Auditing

(Governmental

)

CSCB Creating Great Budgets: Profits Intermediate 2.5 Finance

CSCB Creating Great Budgets: People Intermediate 3.5 Finance

CSCB Creating Great Budgets: Power Intermediate 3 Finance


Credit



CSCB Creating Great Budgets: A Review of Budget Basics Intermediate 1 Finance

CTB

Special Purpose Frameworks: Presentation and Financial

Statement Disclosure Basic 1.5 Accounting

CTB

Special Purpose Frameworks: GAAP vs. Tax Accrual

Accounting, Cash Basis Accounting Basic 1 Accounting

CTB Special Purpose Frameworks: Presentations Basic 1 Accounting

CTB

Special Purpose Frameworks: Audit, Compilation, &

Review; Procedures; AICPA's FRF for SMEs Framework Basic 1.5 Accounting

CYCT

Individual Tax Planning Tips and Strategies: Maximizing

Tax Benefits for Sales of Capital Gain Assets and Real Intermediate 3 Taxes

CYCT

Individual Tax Planning Tips and Strategies: Marital Splits

and Married Same‐Sex Couples Intermediate 2.5 Taxes

CYCT

Individual Tax Planning Tips and Strategies: Self‐Employed

Clients Intermediate 2 Taxes

CYCT

Individual Tax Planning Tips and Strategies: Financing

Maneuvers for High‐Income Clients and Procrastinators Intermediate 1 Taxes

CYCT

Individual Tax Planning Tips and Strategies: Planning for

Employer Stock Options, Employer Stock Held in

Retirement Accounts, and Restricted Stock Intermediate 1 Taxes

CYCT

Individual Tax Planning Tips and Strategies: Personal

Residence Transactions, Vacation Homes, Timeshares, and

Co‐Ownership Arrangements Intermediate 2.5 Taxes

CYCT

Individual Tax Planning Tips and Strategies: All About Roth

IRAs Intermediate 2 Taxes

CYCT

Individual Tax Planning Tips and Strategies: College

Financing for Middle‐Class Clients Intermediate 1 Taxes

DIRS Handling IRS Disputes: Advising Delinquent Taxpayers Basic 1 Taxes

DIRS

Handling IRS Disputes: Assessment Process, Examination

and Appeals Basic 1.5 Taxes

DIRS

Handling IRS Disputes: The Collection Process and

Installment Agreements Basic 2.5 Taxes

DIRS

Handling IRS Disputes: The Trust Fund Recovery Penalty of

IRC §6672, Practice before the IRS Basic 2 Taxes

DIRS

Handling IRS Disputes: Offers in Compromise, & Tax

Liabilities and Bankruptcy Basic 2 Taxes

DTT

Adv. Tax Strategies for LLCs & Partnerships: Partnership

Recourse Liabilities Under Sec. 752 Advanced 1 Taxes

DTT

Adv. Tax Strategies for LLCs & Partnerships: Sec. 704(b),

Contributed Property ‐ Sec. 704(c)(1)(A) Advanced 2.5 Taxes


Credit



DTT

Adv. Tax Strategies for LLCs & Partnerships:

Partnership/LLC Assets, Sale of an Interest Advanced 2 Taxes

DTT

Adv. Tax Strategies for LLCs & Partnerships: Secs. 752 and

704(b), Advanced Distribution Rules Advanced 1.5 Taxes

EBPE

Auditing Employee Benefit Plans: Basics & Accounting and

Reporting Standards Basic 3 Accounting

EBPE

Auditing Employee Benefit Plans: Reporting and Audit

Requirements Basic 1.5 Auditing

EBPE Auditing Employee Benefit Plans: Audit Planning Basic 1.5 Auditing

EBPE

Auditing Employee Benefit Plans: 401(k) and Other

Defined Contribution Pension Plans (Except ESOPs) Basic 1.5 Accounting

EBPE

Auditing Employee Benefit Plans: Employee Stock

Ownership Plans (ESOPs) & Defined Benefit Pension Plans Basic 2 Auditing

EBPE Auditing Employee Benefit Plans: Health and Welfare Basic 1 Auditing

EBPE

Auditing Employee Benefit Plans: Other Auditing

Considerations & Wrapping Up Basic 1.5 Accounting

EO‐AHUD

Advanced Audits of HUD‐Assisted Projects: General Audit

Standards, Reporting Standards Advanced 1.5

Auditing

(Governmental

)

EO‐AHUD

Advanced Audits of HUD‐Assisted Projects: Fieldwork

Standards Advanced 3

Auditing

(Governmental

)

EO‐APF

Analytical Procedures for Not‐for‐Profit Organizations:

What are Analytical Procedures? Intermediate 1

Auditing

(Governmental

)

EO‐APF

Analytical Procedures for Not‐for‐Profit Organizations: The

Data, The Auditor, and the Report Intermediate 1.5

Auditing

(Governmental

)

EO‐APF


Ratio Analysis Intermediate 1

Auditing

(Governmental

)

EO‐APF


Efficiency and Enterprise Ratios Intermediate 1.5

Auditing

(Governmental

)

EO‐APF


Performance Measurement Intermediate 1

Auditing

(Governmental

)

EO‐APF


Who Uses Analytical Procedures? Intermediate 1

Auditing

(Governmental

)


Credit



EO‐APF


Trends and Other Analytical Procedures Intermediate 1

Auditing

(Governmental

)

EO‐F990

Form 990: Common Schedules, Other IRS Filings and Tax

Compliance, Summary, and Signature Block Basic 3 Taxes

EO‐F990

Form 990: Background, Introduction, Keys, Form

Preparation, and Related Organizations Basic 2 Taxes

EO‐F990

Form 990: Compensation Reporting, Financial Information

Presentation, and Core Form Page 2 Basic 2 Taxes

EO‐F990

Form 990: Transactions With Interested Persons; and

Governance, Management, and Disclosures Basic 2 Taxes

EO‐OMB

Applying Circular A‐133: Audit Reports, Program‐Specific

Audits, Audit Tools and Guidance Intermediate 2

Auditing

(Governmental

)

EO‐OMB

Applying Circular A‐133: Overview, Introduction to Single

Audit Intermediate 1

Auditing

(Governmental

)

EO‐OMB

Applying Circular A‐133: Identifying Federal Assistance &

Determining Major Programs; Understanding, Assessing,

& Testing Internal Control & Compliance Intermediate 1.5

Auditing

(Governmental

)

EO‐YB

Government Auditing Standards: Overview, Foundation

and Ethical Principles, and Standards for Use and

Application of GAGAS Basic 1.5

Auditing

(Governmental

)

EO‐YB

Government Auditing Standards: Standards for Financial

Audits and Attestation Engagements Basic 2

Auditing

(Governmental

)

EO‐YB

Government Auditing Standards: Fieldwork and Reporting

Standards for Performance Audits Basic 2

Auditing

(Governmental

)

EO‐YB Government Auditing Standards: General Standards Basic 1.5

Auditing

(Governmental

)

EPE Estate Planning: Wills, Intestacy, and Probate Basic 1 Taxes

EPE Estate Planning: Marital and Charitable Deduction Basic 1 Taxes

EPE Estate Planning: Trusts Basic 1 Taxes

EPE Estate Planning: Personal Gifting and the Federal Gift Tax Basic 1 Taxes

EPE Estate Planning: Intrafamily Property Transfers Basic 1 Taxes

EPE

Estate Planning: Federal Estate Tax, Property Ownership

and Powers of Appointment Basic 2 Taxes


Credit



EPE

Estate Planning: Understanding Estate Planning, Transfer

Taxation: A Unified System Basic 1.5 Taxes

EPE

Estate Planning: Life Insurance Contracts in Estate and

Succession Planning, Postmortem Planning Basic 2 Taxes

FAFR

Forensic Accounting: The Unique Role of a Forensic

Accountant; Scams, Schemes, and AU‐C 240 Intermediate 1.5 Auditing

FAFR

Forensic Accounting: Engagement; Analytical and

Investigative Techniques; Collection and Examination of

Documents and Other Corroborating Data Intermediate 2 Accounting

FAFR

Forensic Accounting: Written Report, Deposition Phase,

Witness Stand, Seeking Criminal Prosecution for the

Client, Alternative Solutions Intermediate 1.5 Accounting

FAIP

Forensic Accounting Investigative Practices: Evidence in

the Investigative Process and Conducting Interviews Intermediate 1 Accounting

FAIP

Forensic Accounting Investigative Practices: Forensic

Accounting Intermediate 1 Accounting

FAIP

Forensic Accounting Investigative Practices: Tools Used in

Forensic Investigations Intermediate 1 Accounting

FAIP

Forensic Accounting Investigative Practices: Searching for

Hidden Assets, Forensic Accounting Reports, and Expert Intermediate 1 Accounting

FAT

Fundamentals of a Trust: Termination and Modification of

Existing Trusts; Anatomy of a Trust Basic 1 Taxes

FAT

Fundamentals of a Trust: Uses of Trusts in Estate Planning;

Fundamentals of Fiduciary Accounting Basic 2 Taxes

FAT

Fundamentals of a Trust: Taxation Overview and

Treatment of Grantor Trusts Basic 2.5 Taxes

FAT Fundamentals of a Trust: Introduction, Elements, and Basic 2 Taxes

FCFS

Statement of Cash Flows: Cash Equivalents and Gross vs.

Net Presentation ‐ Issues and Examples; Presentation

Issues ‐ Investing, Financing, and Noncash Activities Basic 1.5 Accounting

FCFS Statement of Cash Flows: Operating Section Reporting Basic 1.5 Accounting

FCFS

Statement of Cash Flows: Cash Flow Reporting Issues ‐

NFPs, Financial Institutions, and Foreign Operations Basic 1 Accounting

FCFS

Statement of Cash Flows: Cash Flow Reporting for

Governmental Entities, External and Internal Uses,

Ongoing Developments in Reporting Basic 2 Accounting

FCFS

Statement of Cash Flows: Summary of Presentation

Requirements, Scope and General Use of the Statement of Basic 1.5 Accounting

FCFS

Statement of Cash Flows: Direct or Indirect Operating

Section Presentation Basic 1 Accounting


Credit



FE‐AIF

Internal Fraud: The Evolution of Fraud and the Deception

Process Intermediate 1 Auditing

FE‐AIF Internal Fraud: Analytical Techniques Intermediate 1.5 Auditing

FE‐AIF Internal Fraud: Scams, Schemes, and Scoundrels Intermediate 1 Auditing

FE‐AIF

Internal Fraud: Responses to Fraud, Interview Techniques,

and Seeking Criminal Prosecution Intermediate 1.5 Auditing

FE‐AIF Internal Fraud: Concentrate the Examination Process Intermediate 1 Auditing

FE‐FFT

Identifying Fraudulent Financial Transactions: Inadequate

Disclosure Fraud, Fraud Prevention Intermediate 2 Auditing

FE‐FFT

Identifying Fraudulent Financial Transactions: Revenue‐

Related Intermediate 1 Auditing

FE‐FFT

Identifying Fraudulent Financial Transactions: An

Introduction to Financial Statement Fraud, The

Profession's Focus on Financial Statement Fraud Intermediate 2 Accounting

FE‐FFT

Identifying Fraudulent Financial Transactions: A

Framework for Detection Intermediate 1 Auditing

FE‐FFT

Identifying Fraudulent Financial Transactions: Inventory

and Cost of Goods Sold Intermediate 1.5 Auditing

FE‐FFT

Identifying Fraudulent Financial Transactions:

Understatement of Liabilities Intermediate 1.5 Auditing

FE‐FFT

Identifying Fraudulent Financial Transactions:

Overstatement of Assets Intermediate 1.5 Auditing

FFGN

Frequent Frauds Found in Governments and Not‐for‐

Profits: Interim Financial Reporting & Misappropriation of

Benefits Intermediate 1

Auditing

(Governmental

)

FFGN


Profits: Personnel Fraud & Grant Expense Allocations Intermediate 1

Auditing

(Governmental

)

FFGN


Profits: Management Override, Pledges and Contributions

& Personal Use of Public Assets Intermediate 1.5

Auditing

(Governmental

)

FFGN


Profits: Fictitious Employees & Misappropriation of Assets Intermediate 1

Auditing

(Governmental

)

FFGN


Profits: Donated Assets, Procurement Cards & Overtime

Fraud Intermediate 1.5

Auditing

(Governmental

)


Credit



FFMD

Financial Forecasting: Forecasting Prerequisites, Using the

Basic Forecasting Model Basic 1 Finance

FFMD

Financial Forecasting: Management Uses,Planning Capital

Structure, Balance Sheet, the Income Statement Basic 1 Finance

FFMD

Financial Forecasting: Income Statement & Balance Sheet,

Growth Mismanagement, Max Sustainable Growth,

Forecasting Sales, Percent Sales with Cash Needs Basic 1 Finance

FGAC

Fundamentals of Governmental Accounting and

Reporting: Governmental Environment and GAAP, Fund

Accounting and the Financial Reporting Model Basic 2

Accounting

(Governmental

)

FGAC


Reporting: Fund Financial Statements Basic 1

Accounting

(Governmental

)

FGAC


Reporting: Budgeting, Measurement Focus and Basis of

Accounting Basic 2

Accounting

(Governmental

)

FGAC


Reporting: Governmental Funds ‐ Revenues and

Expenditures Basic 1.5

Accounting

(Governmental

)

FGAC


Reporting: Fiduciary Funds, Reporting Entity, Special‐

Purpose Governments Basic 2

Accounting

(Governmental

)

FGAC


Reporting: Government‐Wide Financial Statements Basic 1.5

Accounting

(Governmental

)

FGAC


Reporting: Financial Reporting and the CAFR Basic 1

Accounting

(Governmental

)

FGAC


Reporting: Proprietary Funds Basic 1

Accounting

(Governmental

)

FMCS Financial Manager Skills: Redefining Job Responsibilities Intermediate 1 Finance

FMCS Financial Manager Skills: Overview, Communication Intermediate 1.5 Finance

FMCS

Financial Manager Skills: Borrowing Money in the New

Economy Intermediate 1 Finance

FMCS Financial Manager Skills: Fundamentals of Cash Flow Intermediate 1 Finance


Credit



FMCS

Financial Manager Skills: Group Dynamics, Some Concepts

of Managerial Accounting Intermediate 1.5 Finance

FMCS Financial Manager Skills: Process Improvement With TPS Intermediate 1 Finance

FOTB Audits of 403(b) Plans: Plan Sponsor Action Steps Intermediate 1 Auditing

FOTB Audits of 403(b) Plans: Audit and Accounting Issues Intermediate 1.5 Accounting

FOTB

Audits of 403(b) Plans: Engagement Planning and Internal

Control Environment Intermediate 2 Auditing

FOTB Audits of 403(b) Plans: Fundamentals Intermediate 1.5 Accounting

FOTB

Audits of 403(b) Plans: Governmental Regulations and

Reporting Requirements Intermediate 1.5 Auditing

FOTB Audits of 403(b) Plans: The Basics Intermediate 1 Auditing

FOTB

Audits of 403(b) Plans: Audit Opinions and Financial

Statements Intermediate 2.5 Auditing

FOTB Audits of 403(b) Plans: Additional Items for Consideration Intermediate 1 Auditing

FRFS

Financial Reporting Framework for SMEs: Foundation for

Reporting and Specific Financial Statement Elements Intermediate 2.5 Accounting

FRFS

Financial Reporting Framework for SMEs: Business

Combinations and Intangible Assets; Investments; and Intermediate 1 Accounting

FRFS

Financial Reporting Framework for SMEs: Transitioning to

the Framework, Other Matters, and Accountants' Reports

on Financial Statements Intermediate 1 Accounting

FSABM

Financial Statement Analysis: Effect Ratios, Analysis of

Profitability, Case Studies Basic 1.5 Accounting

FSABM

Financial Statement Analysis: How to Conduct an Analysis,

Users of Financial Statements, Case Study, and Basic 1 Auditing

FSABM

Financial Statement Analysis: Firm Valuation, Causal

Ratios, and Forecasting Sustainable Growth Basic 1.5 Finance

FVA

Fair Value Accounting: Working With a Valuation

Specialist, Documentation Considerations, and Resources Intermediate 1.5 Accounting

FVA Fair Value Accounting: Testing for Subsequent Impairment Intermediate 1.5 Accounting

FVA

Fair Value Accounting: Disclosures, Measurement in

Business Combinations Intermediate 1.5 Accounting


Credit



FVA Fair Value Accounting: Overview, Measurement Intermediate 2.5 Accounting

GAR

Governmental Accounting and Reporting: Foundations

and Budgetary Accounting Intermediate 1

Accounting

(Governmental

)

GAR

Governmental Accounting and Reporting: Elements of

Governmental Accounting Intermediate 1.5

Accounting

(Governmental

)

GAR

Governmental Accounting and Reporting: Preparing the

Government‐Wide Financial Statements, Footnote

Disclosures and Other Information Intermediate 2

Accounting

(Governmental

)

GAR

Governmental Accounting and Reporting: Government

Reporting Intermediate 1.5

Accounting

(Governmental

)

GNAU

2014 Governmental and Not‐for‐Profit Annual Update:

Federal Government Activities Intermediate 1.5

Auditing

(Governmental

)

GNAU


Emerging Issues Affecting Not‐for‐Profit Entities Intermediate 1

Accounting

(Governmental

)

GNAU


FASB Activities Intermediate 2

Accounting

(Governmental

)

GNAU


AICPA Activities Intermediate 1.5

Auditing

(Governmental

)

GNAU


GASB Activities (Part 2 of 2) Intermediate 1

Accounting

(Governmental

)

GNAU


GASB Activities (Part 1 of 2) Intermediate 2.5

Accounting

(Governmental

)

GPT

Payroll Taxes and 1099 Issues: Overview, Update, and

Reference Guide Intermediate 1 Taxes

GPT Payroll Taxes and 1099 Issues: Employer Responsibility Intermediate 1.5 Taxes

GPT

Payroll Taxes and 1099 Issues: Worker Classification,

Statutory Employee and Nonemployee, and Section 530 Intermediate 2.5 Taxes

GPT

Payroll Taxes and 1099 Issues: Withholding, Accruing, and

Depositing Payroll Taxes Intermediate 1.5 Taxes


Credit



GPT

Payroll Taxes and 1099 Issues: Taxable Versus Nontaxable

Income, Part 1 of 2 Intermediate 2 Taxes

GPT

Payroll Taxes and 1099 Issues: Taxable Versus Nontaxable

Income, Part 2 of 2 Intermediate 2 Taxes

GPT

Payroll Taxes and 1099 Issues: Fringe Benefit Rules and

Valuation Methods, Part 1 of 2 Intermediate 2 Taxes

GPT

Payroll Taxes and 1099 Issues: Fringe Benefit Rules and

Valuation Methods, Part 2 of 2 Intermediate 2 Taxes

GPT

Payroll Taxes and 1099 Issues: Form 940, 941, 943, and

945 Reporting; Other Information Reporting, Submission,

and Corrections Intermediate 1.5 Taxes

GPT

Payroll Taxes and 1099 Issues: Form W‐2 Annual

Reporting, Submission, and Corrections Intermediate 1.5 Taxes

GPT

Payroll Taxes and 1099 Issues: Other Information

Reporting Intermediate 1.5 Taxes

GSCA

Challenges in Establishing and Maintaining an Innovative

Environment Intermediate 1.5 Finance

GSCA

Basic Understanding of Behavior Taking Action The Role of

the CPA Intermediate 1.5 Finance

GSCA

Gaining and Sustaining a Competitive Advantage Market

and Customer Evaluations Intermediate 1.5 Finance

GSCA

The Financial Organization Global Markets and Generic

Strategies Intermediate 1 Finance

HOT 2014 Hot Tax Topics: Individual Tax Corner (Part 1 of 5) Intermediate 1 Taxes

HOT 2014 Hot Tax Topics: Individual Tax Corner (Part 3 of 5) Intermediate 1.5 Taxes



HOT 2014 Hot Tax Topics: Individual Tax Corner (Part 5 of 5) Intermediate 1.5 Taxes

HOT 2014 Hot Tax Topics: Roth IRAs (Part 1 of 2) Intermediate 1 Taxes

HOT 2014 Hot Tax Topics: Roth IRAs (Part 2 of 2) Intermediate 1 Taxes

HOT 2014 Hot Tax Topics: Small Businesses (Part 2 of 2) Intermediate 1 Taxes


Credit



HOT 2014 Hot Tax Topics: Tax Developments (Part 2 of 2) Intermediate 1 Taxes

HOT 2014 Hot Tax Topics: Corporate Taxes Intermediate 2.5 Taxes

HOT 2014 Hot Tax Topics: Tax Developments (Part 1 of 2) Intermediate 2 Taxes

HOT 2014 Hot Tax Topics: Small Businesses (Part 1 of 2) Intermediate 2 Taxes

HUD

Audits of HUD‐Assisted Projects: Annual Financial

Statement Requirements, Audits of HUD‐Related

Mortgages Basic 1.5

Auditing

(Governmental

)

HUD

Audits of HUD‐Assisted Projects: Key Regulatory and

Contract Provisions Basic 1.5

Auditing

(Governmental

)

HUD

Audits of HUD‐Assisted Projects: Sources of Audit

Guidance and Requirements Basic 1.5

Auditing

(Governmental

)

HUD

Audits of HUD‐Assisted Projects: Overview of Key HUD

Offices and Helpful Information Resources, HUD Programs Basic 1.5

Auditing

(Governmental

)

ICDAD

Internal Controls: Control Activities, Information and

Communication Basic 1.5 Auditing

ICDAD

Internal Controls: Documentation ‐ Monitoring Activities,

Guidance & Tools, Internal Control for Smaller Entities Basic 2 Auditing

ICDAD Internal Controls: Risk Assessment Basic 1 Auditing

ICDAD

Internal Controls: GAAS ‐ Risk Assessment & Internal

Control, Internal Control Definitions & Introduction to the

2013 COSO Framework, The Control Environment Basic 2 Auditing

ICSM

Internal Control Best Practices for Small‐ and Medium‐

Sized Entities: Overview Basic 1 Auditing

ICSM


Sized Entities: Control Environment Basic 1 Auditing

ICSM


Sized Entities: Risk Assessment Basic 1 Auditing

ICSM


Sized Entities: Controls Activities Basic 1 Auditing

ICSM


Sized Entities: Revenue Cycle Transaction Processing Basic 1 Auditing

ICSM


Sized Entities: Purchases Cycle Transaction Processing Basic 1.5 Auditing


Credit



ICSM


Sized Entities: General Technology, Information and

Communication, Monitoring Basic 2 Auditing

IDENT Identity Theft Preventing Detecting and Investigating IdentiIntermediate 2 Auditing

IFRS IFRS Essentials: First‐Time Adoption of IFRSs Intermediate 1.5 Accounting

IFRS IFRS Essentials: Form and Content of Financial Statements Intermediate 1.5 Accounting

IFRS IFRS Essentials: IFRS for Small and Medium‐Sized Entities Intermediate 2 Accounting

IFRS IFRS Essentials: Other Accounting and Reporting Topics Intermediate 1 Accounting

IFRS

IFRS Essentials: Impairment of Assets, Provisions and

Contingencies Intermediate 1 Accounting

IFRS IFRS Essentials: Intangible Assets Intermediate 1 Accounting

IFRS

IFRS Essentials: International Financial Reporting

Standards ‐ Background and Framework, Accounting

Policies, Changes in Estimates, and Errors Intermediate 1.5 Accounting

IFRS

IFRS Essentials: Property, Plant, and Equipment;

Investment Property; and Borrowing Costs Intermediate 1.5 Accounting

IFRS IFRS Essentials: Revenue Intermediate 1 Accounting

IFRS

IFRS Essentials: Employee Benefits, Share‐Based Payment,

Accounting for Income Taxes Intermediate 2.5 Accounting

IFRS IFRS Essentials: Accounting for Leases Intermediate 1 Accounting

IFRS IFRS Essentials: Financial Instruments Intermediate 1.5 Accounting

IFRS

IFRS Essentials: Derivatives and Hedge Accounting,

Inventories Intermediate 1.5 Accounting

IITW

1040 Workshop: Gross Income and Exclusions ‐ Dividends

and Interest Intermediate 1 Taxes

IITW

1040 Workshop: Property Transactions ‐ Nonrecognition

Provisions Intermediate 2 Taxes

IITW

1040 Workshop: Adjustments to Income ‐ Education

Expenses and Health Savings Accounts, Other Intermediate 2 Taxes

IITW 1040 Workshop: Gross Income Exclusions Intermediate 1 Taxes


Credit



IITW

1040 Tax Return Workshop: Filing Requirements and

Personal Exemptions Intermediate 1 Taxes

IITW

1040 Workshop: Business and Rental Transactions ‐

Methods of Accounting, Home Offices, Vacation Homes,

Bad Debts, and Ordinary Business Expenses Intermediate 1.5 Taxes

IITW

1040 Workshop: Property Transactions ‐ Capital vs.

Ordinary Income Intermediate 1 Taxes

IITW

1040 Workshop: Gross Income ‐ Compensation Issues and

Nontaxable Employee Fringe Benefits Intermediate 1.5 Taxes

IITW 1040 Workshop: Depreciation and Amortization Intermediate 2 Taxes

IITW

1040 Workshop: Business and Rental Transactions ‐ Travel

and Entertainment Intermediate 1 Taxes

IITW

1040 Workshop: Employee Fringe Benefits, Retirement

Plan Distributions, and Earned Income Exclusions Intermediate 1 Taxes

IITW

1040 Workshop: Gross Income ‐ The Taxability of Deferred

Income, Social Security Benefits, and Other Taxable Intermediate 1.5 Taxes

IITW

1040 Workshop: Business and Rental Transactions ‐ Hobby

Losses and Passive Losses Intermediate 1 Taxes

IITW

1040 Workshop: Adjustments to Income ‐ Educator

Expenses and Self‐Employed Retirement Plans Intermediate 1.5 Taxes

IITW

1040 Workshop: Kiddie Tax, Estimates, Additional

Medicare Tax on Wages, & Net Investment Income Tax &

the Shared Responsibility Payment Intermediate 1.5 Taxes

IITW

1040 Workshop: Property Transactions ‐ Gain and Loss

Issues Intermediate 2 Taxes

IITW 1040 Workshop: Tax Computations Intermediate 1.5 Taxes

IITW

1040 Workshop: Standard or Itemized Deductions ‐

Medical Expenses, Taxes, and Interest Intermediate 1.5 Taxes

IITW

1040 Workshop: Itemized Deductions ‐ Charitable

Contributions and Casualty and Theft Losses Intermediate 1.5 Taxes

IITW 1040 Workshop: Tax Credits Intermediate 1.5 Taxes

IITW 1040 Workshop: Itemized Deductions ‐ Miscellaneous Intermediate 1 Taxes

ITET

Form 1041: Income Taxation of Estates and Trusts —

Definitions, Fundamentals of Fiduciary Accounting, Gross Basic 2 Taxes

ITET


Taxation of Trusts and Decedent’s Estates, Ordinary Basic 1.5 Taxes


Credit



ITET


Income Distribution Deduction, Beneficiary Taxes, Basic 2 Taxes

ITET


Grantor Trusts, Special Trusts, Form 1041 Basic 2 Taxes

ITRC

IT Risks and Controls in Current and Emerging

Environments: IT Environments, Cloud/Mobile Computing Intermediate 1.5 Accounting

ITRC


Environments: SOC Reports, Cloud Computing, & AU‐C

Section 402; IT Risk Assessment & Other Auditing Intermediate 2 Auditing

ITRC


Environments: IT Application Controls, E‐Commerce and Intermediate 1.5 Auditing

ITRC


Environments: COSO Internal Control and IT, IT General Intermediate 1.5 Accounting

ITTF

International Taxation: Allocation and Apportionment of

Deductions Intermediate 1.5 Taxes

ITTF International Taxation: Receipts in Foreign Currency Intermediate 1 Taxes

ITTF

International Taxation: U.S. Foreign Tax Credit ‐ Basic

Concepts Intermediate 1.5 Taxes

ITTF

International Taxation: U.S. Foreign Tax Credit ‐ Special

Rules; Initiation of Foreign Operations Intermediate 1 Taxes

ITTF

International Taxation: Foreign Branches and Affiliated

Companies Intermediate 1 Taxes

ITTF

International Taxation: Foreign Business Operations in the

United States Intermediate 1 Taxes

ITTF International Taxation: Principles of Income & Source Intermediate 1.5 Taxes

ITTF

International Taxation: Foreign Business Sales & Provision

of Services, Exploitation of Business Assets Outside, Use of

Foreign Tangible & Intangible Property in the U.S. Intermediate 2 Taxes

ITTF

International Taxation: U.S. Withholding Taxes on Foreign

Businesses Intermediate 2.5 Taxes

ITTF International Taxation: Sales or Use of Tangible Property Intermediate 3 Taxes

IUSA IFRS v. GAAP: Current Assets, PP&E and Investment Basic 1.5 Accounting

IUSA IFRS v. GAAP: Introduction to International Accounting Basic 1 Accounting

IUSA IFRS v. GAAP: Financial Reports Prepared in Accordance Basic 1 Accounting

IUSA IFRS v. GAAP: Liabilities, Other Topics Basic 1.5 Accounting

IUSA IFRS v. GAAP: Leases, Intangibles, and Asset Impairment Basic 1 Accounting


Credit



LAMA

Lean Management: Providing Customer Value Through

Target Costing Advanced 1.5 Finance

LAMA

Lean Management: Eliminating Waste Through Value

Stream Management Advanced 1.5 Finance

LAMA

Lean Management: An Overview of the Basic Principles

and Procedures for Application Advanced 2.5 Finance

LAMA

Lean Management: Managing Pull Through Material

Requirements Planning Advanced 1.5 Finance

LAMA

Lean Management: Achieving Perfection Through

Continuous Process Improvement Advanced 2 Finance

LAMA

Lean Management: Implementation and Performance

Measurement Advanced 2 Finance

LAMA Lean Management: Improving Flow Through Capacity Advanced 2 Finance

LEAD

Finance Leadership: Defining How to Be a High Road

Leader (Part 2 of 2) Intermediate 1

Communicatio

ns

LEAD

Finance Leadership: Leadership Conviction and The Leader

in the Middle Intermediate 2

Communicatio

ns

LEAD Finance Leadership: Leading in Real Time Intermediate 1

Communicatio

ns

LEAD

Finance Leadership: Stepping Through the Leadership

Door Intermediate 1

Communicatio

ns

LEAD

Finance Leadership: Leadership Update: Defining the

Accounting Leader's Intent Intermediate 2

Communicatio

ns

LEAD Finance Leadership: Understanding the Reluctant Leader Intermediate 2

Communicatio

ns

LEAD

Finance Leadership: Defining How to Be a High Road

Leader (Part 1 of 2) Intermediate 3

Communicatio

ns

MAPB Mastering Budget Applications: Real‐World Planning Intermediate 2 Finance

MAPB

Mastering Budget Applications: Hazards, Pitfall of

Revenues Intermediate 1.5 Finance

MAPB Mastering Budget Applications: Other Pitfalls Intermediate 1 Finance

MAPB

Mastering Budget Applications: Pitfall of Reporting and

Execution Intermediate 1 Finance

MAPB Mastering Budget Applications: Pitfall of Costs Intermediate 1 Finance

MAPB Mastering Budget Applications: Pitfall of Environment Intermediate 1.5 Finance


Credit



MAPB

Mastering Budget Applications: Pitfall of Mechanism for

Change Intermediate 1 Finance

MIT Multistate Income Tax: Interstate Activity and Nexus Intermediate 1 Taxes

MIT

Multistate Income Tax: Calculation of State Taxable

Income and Filing Methods Intermediate 1 Taxes

MIT Multistate Income Tax: Apportionment and Allocation Intermediate 1 Taxes

MIT

Multistate Income Tax: Apportionment Formulas and

Factors Intermediate 1.5 Taxes

NPAR

Not‐for‐Profit Accounting & Reporting: The Not‐for‐Profit

Environment and GAAP; Measuring Performance and

Other Key Topics Intermediate 1

Accounting

(Governmental

)

NPAR Not‐for‐Profit Accounting & Reporting: Financial Reporting Intermediate 1

Accounting

(Governmental

)

NPAR

Not‐for‐Profit Accounting & Reporting: Exchange

Transactions, Contributions, and Agency Transactions Intermediate 1

Accounting

(Governmental

)

NPAR

Not‐for‐Profit Accounting & Reporting: Gains and Losses,

Expenses, and Reclassifications Intermediate 1

Accounting

(Governmental

)

NPAR

Not‐for‐Profit Accounting & Reporting: Investments, Split‐

Interest Agreements, and More Intermediate 1

Accounting

(Governmental

)

PCOU

Public Company Update: PCAOB Auditing Developments

and Other Activities Basic 2 Auditing

PCOU

Public Company Update: SEC Rulemaking and Other

Activity in 2013, The 2013 AICPA SEC and PCAOB Basic 1.5 Accounting

PCOU

Public Company Update: IPO Selected Topics, Emerging

Growth Companies Basic 2 Accounting

PTU

2014 Federal Tax Update: Individual Income, Individual

Deductions Intermediate 1.5 Taxes

PTU

2014 Federal Tax Update: Corporate Formation,

Liquidation, & Reporting; Corporate Income, Deductions,

Gains, & Losses; Corporate Taxes & Credits Intermediate 1.5 Taxes

PTU 2014 Federal Tax Update: S Corporations, Partnerships Intermediate 1 Taxes

PTU

2014 Federal Tax Update: Accounting Methods & Periods,

Depreciation & Amortization Intermediate 2 Taxes


Credit



PTU

2014 Federal Tax Update: Individual Credits; Estates, Gifts,

and Trusts Intermediate 1 Taxes

PTU

2014 Federal Tax Update: Retirement Plans & Fringe

Benefits Intermediate 1 Taxes

PTU

2014 Federal Tax Update: Individual Business Activities,

Individual Gains & Losses, Individual Tax Calculations Intermediate 2.5 Taxes

PYPL Profit Leaks: Cause and Effect Chain Intermediate 1 Finance

PYPL Profit Leaks: Introduction, Creating a Prevention Program Intermediate 2.5 Finance

PYPL

Profit Leaks: Culture‐Caused Issues, Helping Others

Improve Profitability Intermediate 2.5 Finance

PYPL Profit Leaks: Process‐Caused Issues Intermediate 3 Finance

PYPL Profit Leaks: People‐Caused Issues Intermediate 3 Finance

PYPL

Profit Leaks: Decision‐Caused Issues, Tips to Get Started

Soon Intermediate 2.5 Finance

RAAS

Audit Sampling: Attribute Sampling for Tests of Controls,

Substantive Audit Sampling ‐ An Introduction Basic 2 Auditing

RAAS

Audit Sampling: Monetary Unit Sampling, Classical

Variables Sampling Techniques Basic 1.5 Auditing

RAAS

Audit Sampling: Selecting a Representative Sample,

Questions and Answers Basic 1 Auditing

RAAS Audit Sampling: Introduction to Basic Sampling Concepts Basic 1 Auditing

RANA Risk Assessment Standards: Internal Control Basic 1 Auditing

RANA

Risk Assessment Standards: Assessing, Designing for

Material Misstatements Basic 1 Auditing

RANA

Risk Assessment Standards: Standards, Audit Process, &

Audit Planning Basic 2.5 Auditing

RANA

Risk Assessment Standards: Interim and Year‐End Testing,

Audit Wrap‐Up Basic 2 Auditing

REAA

Real Estate Accounting and Auditing: Sale of Real Estate

Assets Intermediate 1.5 Accounting

REAA

Real Estate Accounting and Auditing: Rental Operations,

Impairment of Completed Real Estate Projects Intermediate 2 Accounting

REAA

Real Estate Accounting and Auditing: Acquisition and

Development of Real Estate Assets Intermediate 2.5 Accounting

REAA

Real Estate Accounting and Auditing: Estimating Fair Value

and Planning the Audit Intermediate 1 Accounting


Credit



RRNS

Revenue Recognition: Multiple Deliverable Revenue

Arrangements, Contract Method Intermediate 2 Accounting

RRNS Revenue Recognition: SEC Guidance Intermediate 1 Accounting

RRNS

Revenue Recognition: Special Issues Under the New

Standard Intermediate 1.5 Accounting

RRNS Revenue Recognition: Special Industries Intermediate 1 Accounting

RRNS

Revenue Recognition: Current Issues and Historical

Background Intermediate 1 Accounting

RWBE Ethics: Superlative Software Corp. ‐ You Are the CFO Intermediate 1.5

Behavioral

Ethics

RWBE

Ethics: Pointer Electronics, Inc. ‐ You are the Engagement

Quality Review (Concurring) Partner Intermediate 1

Behavioral

Ethics

RWBE

Ethics: BAN&K Advisory Services LLC ‐ You are the

Advisory Services Partner Intermediate 1.5

Behavioral

Ethics

RWBE

Ethics: Forensic Review Services LLC ‐ You Are the Forensic

Investigator Intermediate 1.5

Behavioral

Ethics

RWBE

Ethics: Bank of Little Beach ‐ You are the Valuation

Specialist Intermediate 1

Behavioral

Ethics

RWBE

Ethics: Megatron Corp. ‐ You Are the Corporate

Controller/AA&C LLP ‐ You Are a Member of the Practice Intermediate 2

Behavioral

Ethics

RWBE

Ethics: Precious Mining Inc.‐ You Are the Audit Committee

Chair Intermediate 1.5

Behavioral

Ethics

RWBE

Ethics: You are the Outside Attorney for the Controller

and You are the Tax Return Preparer Intermediate 2.5

Behavioral

Ethics

RWBE

Ethics: You Are the Amended Return Preparer and You are

the Outside Tax Advisor Intermediate 2

Behavioral

Ethics

SAYB

Studies on Audit Deficiencies: Management

Representation Letters, Yellow Book and A‐133 Reporting

Issues Intermediate 1

Auditing

(Governmental

)

SAYB

Studies on Audit Deficiencies: Drafting Findings,

Deficiencies, SEFA Quandaries Intermediate 1.5

Auditing

(Governmental

)

SAYB

Studies on Audit Deficiencies: Engagement Letters, Yellow

Book CPE, The GAO and Independence, Single Audit or

Program‐Specific Audit Intermediate 1.5

Auditing

(Governmental

)

SAYB

Studies on Audit Deficiencies: OMB Circular A‐133,

Allowable Costs, Abuse, Fraud Risk Factors, Audit

Sampling, Documentation Dilemmas Intermediate 1.5

Auditing

(Governmental

)


Credit



SCORP S Corporations: Subchapter S, Qualifications, Election Basic 1 Taxes

SCORP

S Corporations: Termination of S Corporation Status, Tax

on Built‐in Gains Basic 1.5 Taxes

SCORP S Corporations: Pass‐Through to Shareholders, Basis and Basic 1.5 Taxes

SCORP S Corporations: Distributions, Taxable Year Basic 1 Taxes

SCORP

S Corporations: Passive Activity Rules, Fringe Benefits, and

Other Considerations Basic 1 Taxes

SECR SEC Reporting: Proxy Statements Intermediate 1.5 Accounting

SECR SEC Reporting: The Current Report ‐ Form 8‐K Intermediate 2.5 Accounting

SECR SEC Reporting: The Quarterly Report ‐ Form 10‐Q Intermediate 1 Accounting

SECR SEC Reporting: Registration Statements Intermediate 1 Accounting

SECR

SEC Reporting: Reporting by Smaller Public Companies,

Emerging Growth Companies Intermediate 1 Accounting

SECR SEC Reporting: The Annual Report ‐ Form 10‐K (Part 1 of 2) Intermediate 2.5 Accounting

SECR SEC Reporting: The Key Rules Intermediate 3.5 Accounting

SECR SEC Reporting: Going Public ‐ An Overview Intermediate 1.5 Accounting

SECR SEC Reporting: The SEC and the Laws It Administers Intermediate 2.5 Accounting

SECR SEC Reporting: The Annual Report ‐ Form 10‐K (Part 2 of 2) Intermediate 1.5 Accounting

SKSB Annual Update for Controllers: Social Media Update 1 Finance

SKSB

Annual Update for Controllers: Internal Controls and

Creating Value ‐ Strategic Alignment Update 2 Finance

SKSB

Annual Update for Controllers: Review of the Accounting

Department; Trends in Working Capital Update 2 Finance

SKSB

Annual Update for Controllers:People ‐ Human Resource

Trends, Ethics, Generational Differences, and Emotional Update 1 Finance

SKSB

Annual Update for Controllers: The Economy; Excel Tips

and Techniques for the Controller Update 2.5 Finance

SKSB

Annual Update for Controllers: The Future ‐ Innovation

and Trends Affecting All Aspects of Our Culture Update 2 Finance

SNPR Upcoming Peer Review: Basics of Monitoring Intermediate 3 Auditing


Credit



SNPR

Upcoming Peer Review: Timeline and Practical

Considerations for Implementing Quality Control Intermediate 1.5 Auditing

SNPR

Upcoming Peer Review: Review of Applicable Standards

and Related Topics Intermediate 1.5 Auditing

SNPR Upcoming Peer Review: Inspection of Engagements Intermediate 2.5 Auditing

SNPR

Upcoming Peer Review: Methods of Strengthening Quality

Control, Wrap‐Up and Other Matters Intermediate 2 Auditing

TGNP

A&A Issues Facing CPAs: Government Audit Standards and

Independence Update 1

Auditing

(Governmental

)

TGNP

A&A Issues Facing CPAs: GASB Statement No. 67 ‐

Financial Reporting for Pension Plans Update 1

Accounting

(Governmental

)

TGNP

A&A Issues Facing CPAs: Unique Issues in Reporting on

Financial Statements of Governmental and Not‐for‐Profit

Organizations Update 1

Auditing

(Governmental

)

TGNP

A&A Issues Facing CPAs: Audits of Group Financial

Statements Update 1

Auditing

(Governmental

)

TGNP

A&A Issues Facing CPAs: Fair Value Accounting in Not‐for‐

Profit Organizations Update 1

Accounting

(Governmental

)

TGNP

A&A Issues Facing CPAs: The Clarified Auditing Standards;

GASB Statement 61 ‐ The Reporting Entity Update 1

Auditing

(Governmental

)

TGNP

A&A Issues Facing CPAs: Revenue Recognition by Not‐for‐

Profit Organizations Update 1

Accounting

(Governmental

)

TGNP

A&A Issues Facing CPAs: Nonexchange Transactions in

Government; NPO Accounting for Special Events Update 2

Accounting

(Governmental

)

TGNP

A&A Issues Facing CPAs: Net Position & Deferred Outflows

and Inflows; Cost Allocation Update 1

Accounting

(Governmental

)

TKBP

Best Practices for Controllers and Financial Managers: Risk

Management Intermediate 1.5

Management

Advisory

Services


Credit



TKBP

Best Practices for Controllers and Financial Managers:

Managing Through the Business Cycle Intermediate 1

Management

Advisory

Services

TKBP


Capacity Management, Cost Identification Management Intermediate 1.5

Management

Advisory

Services

TKBP


Moving Toward a Lean System, Cash Management,

Acquisitions and Divestitures Intermediate 2

Management

Advisory

Services

TLLLO Tax Fundamentals of LLCs and Partnerships: Basic Tax Basic 1.5 Taxes

TLLLO

Tax Fundamentals of LLCs and Partnerships: Reporting

Taxable Income Basic 2.5 Taxes

TLLLO

Tax Fundamentals of LLCs and Partnerships: Overview of

Profit and Loss Allocations ‐ General Rules and Restrictions Basic 1 Taxes

TLLLO

Tax Fundamentals of LLCs and Partnerships: Tax

Consequences, Partnership Distributions, and Basic 2.5 Taxes

TLLLO

Tax Fundamentals of LLCs and Partnerships: At‐Risk and

Passive Activity Limits Basic 1.5 Taxes

TLWP

Effective Communication: Business Writing: Style and

Organization Intermediate 1

Communicatio

ns

TLWP Effective Communication: Overcoming Listening Traps Intermediate 1

Communicatio

ns

TLWP Effective Communication: The Key to Effective Listening Intermediate 1

Communicatio

ns

TLWP

Effective Communication: Credibility Robbers, Developing

a Presentation Intermediate 1

Communicatio

ns

TLWP Effective Communication: Presenting Techniques Intermediate 1

Communicatio

ns

TLWP

Effective Communication: Professional Language

Overview, Positive Wording, and Descriptive Wording Intermediate 1.5

Communicatio

ns

TLWP

Effective Communication: Business Writing: Planning,

Purpose, and Execution Intermediate 1.5

Communicatio

ns

TNWIS

Communicating Effectively in the Workforce: Skills for

Leaders; Websites, Social Media, & Mediated Basic 1

Communicatio

ns

TNWIS Communicating Effectively in the Workforce: Work Teams Basic 1

Communicatio

ns

TNWIS

Communicating Effectively in the Workforce: Difficult

Communication Basic 1.5

Communicatio

ns

TNWIS

Communicating Effectively in the Workforce: Climates and

Cultures, Misunderstanding Basic 1.5

Communicatio

ns


Credit



TNWIS

Communicating Effectively in the Workforce: Credibility

and Public Speaking Basic 1

Communicatio

ns

TNWIS

Communicating Effectively in the Workforce: Nonverbal

Communication, Styles, and Listening Basic 2

Communicatio

ns

TNWIS Communicating Effectively in the Workforce: Basics Basic 1.5

Communicatio

ns

TNWIS

Communicating Effectively in the Workforce: Verbal

Communication Basic 1

Communicatio

ns

TTFS

Detecting and Preventing the Top Ten Fraud Schemes:

Fraud Studies Intermediate 1 Auditing

TTFS


Red Flags,Rules, and the Expectations Gap Intermediate 1 Accounting

TTFS


Revenue Fraud Schemes Intermediate 1 Accounting

TTFS


Inventory Fraud Schemes Intermediate 1 Auditing

TTFS


Accounts Receivable Fraud Schemes Intermediate 1 Auditing

TTFS


Property, Plant, and Equipment and Estimation Fraud Intermediate 1 Auditing

TTFS


Ponzi and Asset Flip Schemes Intermediate 1 Auditing

TTFS


Corruption Fraud Schemes Intermediate 1 Accounting

TXSUP13‐4 Tax Supplement #4 ‐ 2013 Update 1 Taxes

TXSUP14‐1 Tax Supplement #1 ‐ 2014 Update 1.5 Taxes

