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ON-SITE TRAINING 2016–2017 COURSE CATALOG

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

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

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

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

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

Why should you choose AICPA Learning On-Site Training?

}} Flexible pricing options

}} No lost travel time and expenses for staff

}} Focused presentation for your company

}} Confidential learning environment

}} Discounts for large groups

}} Employee/instructor interaction

}} Convenient schedules

}} Experience and expertise of the AICPA

A Sampling of On-Site Training Topics Include:

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}} Accounting

}} Auditing

}} Compilation and Review

}} Employee Benefits

}} Fair Value Accounting

}} Financial Management

}} Financial Reporting

}} Forensics

}} Fraud

}} Government/Nonprofit

}} Internal Control

}} Leadership

}} Practice Management

}} Risk Management

}} Single Audit

}} Staff Training

}} Tax Compliance

}} Tax Planning

}} Yellow Book

}} Revenue Recognition

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

CALL: 800.634.6780 (Option 1)

EMAIL: [email protected]

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Accounting & AuditingAudits of 401(k) PlansAnnual Update for Accountants and AuditorsAccounting and Auditing UpdatePreparation, Compilation, and Review Engagements UpdateForensic Accounting: Uncovering Schemes and ScamsU.S. GAAP: Latest Developments for Business & IndustryRevenue and Cash Receipts: Common Frauds and Internal ControlsAnnual Update for Preparation, Compilation, and Review EngagementsIdentity Theft: Preventing, Detecting, and Investigating

Government & Not-for-ProfitYellow Book Financial AuditsFrequent Frauds Found in Not-for-ProfitAnnual Update for Governments and Not-For-ProfitAdvanced Auditing of HUD-Assisted ProjectsFrequent Frauds Found in Governments and Not-For-ProfitGovernmental Accounting and Auditing UpdateGovernmental and Not-for-Profit Annual UpdateNot-for-Profit Accounting and Auditing UpdateAICPA’s Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs

Management & Consulting ServicesAnalyzing a Company’s Financial StatementController’s Update: Today’s Latest TrendsRisk, Cost and Cash Management for Controllers and Financial Managers

Premier Courses

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Premier Courses

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TaxationCapitalized Costs and Depreciation: Key Issues and AnswersSmart Tax Planning Strategies for IndividualsIRS Disputes: Identifying Options for Your ClientHealth Care Reform Act: Critical Tax and Insurance RamificationReviewing Individual Tax Returns: What Are You Missing?Tax Consequences and Reporting Issues of LLCs, LLPs, LPs and Other Partnerships1040 Tax Return WorkshopAICPA’s Annual Federal Tax Update

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Premier Courses

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Yellow Book Courses

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Advanced Topics in a Single AuditAudits of State and Local Governments: What You Need to KnowFundamentals for Performing a Single Audit Under the Uniform Guidance for Federal AwardsNot-for-Profit Accounting and Auditing: Practical Cases for CPAsYellow Book Financial AuditsFrequent Frauds Found in GovernmentsFrequent Frauds Found in Not-for-ProfitNot-for-Profit Organizations: Key Accounting and Reporting ConsiderationsGASB Statement No. 68 Audit and Accounting WorkshopAnnual Update for Governments and Not-For-ProfitCase Studies in Not-For-Profit Accounting and AuditingAdvanced Auditing of HUD-Assisted ProjectsYellow Book: Government Auditing StandardsFrequent Frauds Found in Governments and Not-For-ProfitRecognizing and Responding to Fraud Risk in Governmental and Not-for-ProfiOrganizationsAccounting and Reporting for Not-for-Profit OrganizationGASB Statement No. 68 - In-Depth Government Pension Accounting & Auditing SeminarGovernmental Accounting and ReportingGovernmental Accounting and Auditing UpdateGovernmental & Not-for-Profit Annual UpdateAudits of HUD-Assisted ProjectsApplying the Uniform Guidance for Federal Awards in Your Single AuditsNot-for-Profit Accounting and Auditing UpdateNot-for-Profit Accounting & Reporting: From Start to FinishStudies on Single Audit and Yellow Book DeficiencieAICPA’s Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs

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Yellow Book Courses

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


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Accounting & AuditingApplying the Risk Assessment Standards to Enhance Audit QualityBecoming an AICPA Peer Review Team or Review Captain: Case Study ApplicationFinancial Instruments: Mastering the New FASB RequirementsLeases: Mastering the New FASB RequirementsReal-World Fraud in Today’s Small- to Medium-Sized EntitiesThe New Clarified Attestation Standards: What You Need to Know

Government and Not-for-ProfitsGASB Statement No. 68 – In-Depth Government Pension Accounting & Auditing Seminar

Management & Consulting ServicesEmployment Law Update: Key Risks and Recent TrendsLean Accounting and Management: Saving Money by Streamlining OperationsThe New Controllership: Keys to Boosting Your Management SkillsThe New Controllership: Keys to Boosting Financial Performance

TaxationCorporate Tax Workshop: Get Ready for Busy SeasonFederal Tax UpdateForm 990: Exploring the Form’s Complex SchedulesIncome Taxation of Trusts: Minimizing Your Clients Taxes

New Courses

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New Courses 2016–2017

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Accounting & AuditingAICPA Peer Review Program Advanced CourseAdvanced FASB Review: Complex GAAP IssuesGuide to Business Combinations, Goodwill, and Other Consolidation Issues FASB Standards: A Comprehensive Review for All CPAsAdvanced Real Estate Accounting, Auditing, & TaxationAudit Workpapers: Documenting Field WorkAudit Workpapers: Reviewing Field Work DocumentationEngagement Essentials: Review of Financial StatementsAlternatives to GAAP - Using Special Purpose FrameworksPerforming An Engagement ReviewStatement of Cash Flows: Preparation and PresentationAudits of 403(b) PlansFinancial Reporting Framework for SMEsFair Value AccountingHow to Conduct a Peer Review Under the AICPA Practice-Monitoring Program Audit SamplingReal Estate Accounting and Financial Reporting: Tackling the Complexities SEC Reporting

Government & Not-for-Prof tAnalytical Procedures for Not-for-Profit OrganizationsApplying OMB Circular A-133 to Not-for-Profit and Governmental Organizations Fundamentals of Governmental Accounting and Reporting

Courses No Longer Available

Courses No Longer Available After December 31, 2015


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ManagementThe New Controllership: Keys to Boosting Corporate Performance Creating Great Budgets: Maximizing Profits, People and Power Advanced Excel: Practical Applications for Accounting Professionals Financial Manager Skills for the 21st CenturyGaining and Sustaining a Competitive Advantage: Keys to Boost the Bottom LineLean Accounting: Higher Profits by Streamlining OperationsPlug Your Profit Leaks: Exploring Ideas to Significantly Save Time and MoneyTrusted Business AdvisorSM Workshop II

TaxationChoice of Entity Considerations Under the Current Tax Law2015 Corporate Income Tax Workshop Estate Planning Strategies: Minimizing Taxes and Maximizing Wealth Mergers, Acquisitions, and Sales of Closely Held BusinessesKey S Corporation Tax Strategies and Compliance IssuesTaxation for ExpatriatesTaxation for Foreign NationalsIndividual Income Tax UpdateReal-World Business Ethics for Tax PractitionersTips and Tricks for Handling IRS DisputesEstate Planning Essentials: Tax Relief for Your ClientsTaxation Essentials of LLCs and Partnerships

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Annual Accounting and Auditing Workshop ................................................................................ 18Auditing Defined Contribution Retirement Plans ......................................................................... 19Audits of 401(k) Plans ................................................................................................................. 20Accounting for Deferred Income Taxes ....................................................................................... 21Audit Staff Essentials - Level 1 - New Staff ................................................................................. 22Audit Staff Essentials - Level 2 - Experienced Staff .................................................................... 23Audit Staff Essentials - Level 3 - Audit Senior/In-Charge ............................................................ 24Annual Update for Accountants and Auditors ............................................................................. 25Audit Workpapers: Documenting and Reviewing Field Work ..................................................... 26Audits of Banks and Other Financial Institutions ........................................................................ 27Construction Contractors: Accounting, Auditing, and Tax ............................................................. 28Construction Contractors Advanced Issues ................................................................................ 29Common Frauds and Internal Controls for Revenue, Purchasing, and Cash Receipts ............. 30Real-World Business Ethics for CPAs in A&A ............................................................................. 31Accounting and Auditing Update ................................................................................................. 32The New Clarified Attestation Standards: What You Need to Know ........................................... 33Engagement Fundamentals: Compilation of Financial Statements ............................................ 34Preparation, Compilation, and Review Engagements Update .................................................... 35Practice Issues in Preparation, Compiliation and Review Engagements ................................... 36Special Purpose Frameworks – Alternatives to GAAP ............................................................... 37Forensic Accounting: Uncovering Schemes and Scams ............................................................ 38U.S. GAAP: Latest Developments for Business & Industry ........................................................ 39Statement of Cash Flows: Preparation, Presentation, and Use ................................................. 40Fraud: Recent Findings, Red Flags, and Corruption Schemes .................................................. 41Updated COSO Framework: What You Need to Know ............................................................... 42Applying the Risk Assessment Standards to Enhance Audit ...................................................... 43Transaction Processing Controls Best Practices for Small and Medium-Sized Entities ............. 44Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know ............... 45Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls ....... 46Revenue and Cash Receipts: Common Frauds and Internal Controls ........................................47Real-World Business Ethics ........................................................................................................ 48

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Table of Contents

Accounting & Auditing


The Most Common Financial Statement and Asset Fraud Schemes: How to Detect and Prevent Them ............................................................................................... 49Annual Update for Preparation, Compilation, and Review Engagements .................................. 50Digging Deeper with Data Analysis ............................................................................................. 51Auditing Employee Benefit Plans ................................................................................................ 52Forensic Accounting: Fraudulent Reporting and Concealed Assets ........................................... 53Forensic Accounting Investigative Practices ............................................................................... 54U.S. GAAP: Review for Business & Industry .............................................................................. 55Engagement Essentials: Preparation, Compilation, and Review of Financial Statements ......... 56Identifying Fraudulent Financial Transactions ............................................................................. 57Financial Instruments: Mastering the New FASB Requirements ................................................ 58Common U.S. GAAP Issues Facing CPAs ................................................................................. 59Real World Fraud in Today’s Small- to Medium-Sized Entities ................................................... 60GAAS: A Comprehensive Review for Auditors ............................................................................ 61Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors ....... 62Internal Controls and Risk Assessment: Key Factors in a Successful Audit .............................. 63Internal Control Best Practices for Small- and Medium-Sized Entities ....................................... 64Identity Theft: Preventing, Detecting, and Investigating .............................................................. 65Revenue Recognition: Mastering the New FASB Requirements ................................................ 66IT Risks and Controls in Current and Emerging Environments .................................................. 67Leases: Mastering the New FASB Requirements ....................................................................... 68Public Company Update: SEC, PCAOB, and Other Developments ........................................... 69Becoming an AICPA Peer Reiew Team or Review Captain: Case Study Application ................. 70Real Estate Accounting & Auditing .............................................................................................. 71IFRS Standards: Financial Reporting in a Global Environment .................................................. 72Real-World Business Ethics ........................................................................................................ 73Accounting and Auditing Update for Small Businesses .............................................................. 74Upcoming Peer Review: Is Your Firm Ready? ............................................................................ 75Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes ..................................... 76

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Advanced Topics in a Single Audit .............................................................................................. 78Audits of State and Local Governments: What You Need to Know ............................................ 79Fundamentals for Performing a Single Audit Under the Uniform Guidance for Federal Awards ........................................................................................................................... 80Not-for-Profit Accounting and Auditing:Practical Cases for CPAs ............................................... 81Yellow Book Financial Audits....................................................................................................... 82Frequent Frauds Found in Governments .................................................................................... 83Frequent Frauds Found in Not-for-Profits ................................................................................... 84Not-for-Profit Organizations: Key Accounting and Reporting Considerations............................. 85GASB Statement No. 68 Audit and Accounting Workshop ......................................................... 86Annual Update for Governments and Not-for-Profits .................................................................. 87Case Studies in Not-for-Profit Accounting and Auditing .............................................................. 88Advanced Auditing of HUD-Assisted Projects ............................................................................. 89Yellow Book: Government Auditing Standards ........................................................................... 90Frequent Frauds Found in Governments and Not-for-Profits ..................................................... 91Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profi Organizations .............................................................................................................................. 92Accounting and Reporting for Not-for-Profit Organizations ........................................................ 93GASB Statement No. 68 - In-Depth Government Pension Accounting & Auditing Seminar ...... 94Governmental Accounting and Reporting ................................................................................... 95Governmental Accounting and Auditing Update ......................................................................... 96Governmental and Not-for-Profit Annual Update ........................................................................ 97Audits of HUD-Assisted Projects ................................................................................................. 98Applying the Uniform Guidance For Federal Awards in Your Single Audit.................................. 99Not-for-Profit Accounting and Auditing Update ......................................................................... 100Not-for-Profit Accounting & Reporting: From Start to Finish ..................................................... 101Studies on Single Audit and Yellow Book Deficiencies ............................................................. 102AICPA’s Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs ............................................................................................. 103

Table of Contents

Government & Not-For-Profits


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Advanced Business Law for CPAs ............................................................................................ 105Advanced Controller and CFO Skills ........................................................................................ 106The New Controllership: Keys to Boosting Financial Performance .......................................... 107Real World Business Ethics for CPAs in Business and Industry .............................................. 108The New Controllership: Keys to Boosting Management Skills ................................................ 109Critical Skills for Budgeting Success ......................................................................................... 110Financial Forecasting: Planning for Success ............................................................................ 111Analyzing a Company’s Financial Statement .............................................................................112Position Your Organization for Success: Strategies for Today’s Competitive Environment .......113Lean Accounting and Management: Saving Money by Streamlining Operations ......................114Analyzing Costs, Productivity, and Efficiency: Three Ways to Boost Your Bottom Line ............115Controller’s Update: Today’s Latest Trends ...............................................................................116Risk, Cost, and Cash Management for Controllers and Financial Managers ............................117Transforming Your Role as Controller to Business Partner .......................................................118Analytics and Big Data for Accountants .....................................................................................119Financial Forecasting and Decision Making ..............................................................................120Financial Statement Analysis: Basis for Management Advice ...................................................121Introduction to Business Valuation ............................................................................................ 122Employment Law Update: Key Risks and Recent Trends ........................................................ 123Annual Update for Controllers ................................................................................................... 124Trusted Business Adviser Workshop ........................................................................................ 125Toolkit of Best Practices for Today’s Controller and Financial Manager ................................... 126

Table of Contents

Management and Consulting Services


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Advanced Tax Strategies for S Corporations ............................................................................ 129Annual Tax Update: Corporations and Pass-Through Entities ................................................. 130Basis/Distributions for Pass-Through Entities: Simplifying the Complexities............................ 131Buying and Selling a Business - The CPA’s Role ..................................................................... 132Tax Considerations and Consequences for Closely Held Businesses .................................... 133The CPA’s Role in Buying or Selling a Business ....................................................................... 134Capitalized Costs and Depreciation: Key Issues and Answers ................................................ 135Cancellation of Debt for Individuals and Businesses ................................................................ 136Practical Tax Tips and Techniques for Closely-Held Businesses .............................................. 137Smart Tax Planning Strategies for Individuals .......................................................................... 138IRS Disputes: Identifying Options for Your Client ...................................................................... 139Health Care Reform Act: Critical Tax and Insurance Ramifications .......................................... 140Hottest Tax Planning Developments Under the Current Tax Law ............................................. 141Estates and Trusts: Mastering Complex Income Tax Issues .................................................... 142Reviewing Individual Tax Returns: What Are You Missing? ...................................................... 143Annual Federal Tax Update ....................................................................................................... 144Social Security and Medicare: Maximizing Retirement Benefits ............................................... 145Tax Planning Strategies for Small Businesses: Corporations, Partnerships, & LLCs ............... 146Tax Consequences and Reporting Issues of LLCs, LLPs, LPs, and Other Partnerships ......... 147Corporate Tax Workshop: Get Ready for Busy Season ........................................................... 148Cut Your Client’s Tax Bill: Individual Tax Planning Tips and Strategies .................................... 149Advanced Tax Strategies for LLCs and Partnerships ............................................................... 150Form 990: A Comprehensive Approach to Accurate Preparation ............................................ 151Form 990: Exploring the Form’s Complex Schedules .............................................................. 152Best Practices for Payroll Taxes and 1099 Issues ................................................................... 153Hottest Tax Topics for 2016 ....................................................................................................... 1541040 Tax Return Workshop ....................................................................................................... 155Federal Income Tax Accounting: Maximizing Tax Benefits and Minimizing Tax Costs ............. 156Form 1041: Income Taxation of Estates and Trusts .................................................................. 157International Taxation ................................................................................................................ 158Multistate Income Tax ................................................................................................................ 159Nexus Update: Latest Developments in State Income, Franchise, and Sales Taxes ............... 160

Table of Contents

Taxation


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Advanced Mergers, Acquisitions, and Sales of Closely Held Businesses ................................ 161AICPA’s Annual Federal Tax Update ......................................................................................... 162S Corporations: Key Issues, Compliance, and Tax Strategies ................................................. 163Slashing Taxes for Your Small Business Clients: Corporations, Partnerships, & LLCs ............. 164Taxation of Individuals Living Abroad and Foreign Nationals Living in the U.S. ....................... 165Income Taxation of Trusts: Minimizing Your Clients Taxes ...................................................... 166Annual Tax Update: Individuals and Sole Proprietors ............................................................... 167


TSE.ADVTA Advanced Income Tax Accounting ......................................................................................169TSE.AMP Accounting Methods and Periods .......................................................................................170TSE.APL Advanced Taxation Partnerships & LLCs ............................................................................171TSE.ATPSC Advanced Tax Planning S Corporations .............................................................................172TSE.CCD Capitalized Costs and Depreciation....................................................................................173TSE.CFE Choice of and Formation of Entity ......................................................................................174 TSE.ETP Estate & Trust Primer .........................................................................................................175TSE.F9B Form 990 ...........................................................................................................................176TSE.IBA Introduction to Business Acquisitions .................................................................................177TSE.IIT Intermediate Individual Taxation .........................................................................................178TSE.INT International Taxation .........................................................................................................179TSE.IRS IRS Audits ..........................................................................................................................180TSE.ITA Income Tax Accounting ......................................................................................................181TSE.ITF Individual Tax Fundamentals ..............................................................................................182TSE.ITP Individual Tax Planning ......................................................................................................183TSE.MST Multistate Taxation .............................................................................................................184TSE.SCF S Corporation Fundamentals ..............................................................................................185TSE.STD Effective Business Communications ................................................................................... 186TSE.TAI Tax Accounting for Inventories ........................................................................................... 187TSE.TCC Taxation of Corporations .................................................................................................... 188TSE.TFLP Tax Fundamentals of LLCs and Partnerships ..................................................................... 189TSE.TPSC Tax Planning for Small Businesses..................................................................................... 190TSE.TPT Taxation of Property Transactions ...................................................................................... 191TSE.TR1 Tax Research I ................................................................................................................... 192TSE.TR2 Tax Research 2 .................................................................................................................. 193TSE.TRE Real Estate Taxation .......................................................................................................... 194TSE.WPD Working Paper Documentation ........................................................................................... 195

Tax Staff EssentialsTable of Contents

Four Progressive Levels

Tax Staff Essentials is a comprehensive training program developed by the AICPA to meet the unique training needs of your firm. The content is arranged in four progressive levels to take your staff from entry-level through manager with application-based learning that focuses on practical solutions to real-life issues. The curriculum includes modules not offered in our group study catalog, e.g. tax research. Firms may select only targeted modules necessary to improve the skills of their employees.

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


Annual Accounting and Auditing Workshop ................................................................................ 18Auditing Defined Contribution Retirement Plans ......................................................................... 19Audits of 401(k) Plans ................................................................................................................. 20Accounting for Deferred Income Taxes ....................................................................................... 21Audit Staff Essentials - Level 1 - New Staff ................................................................................. 22Audit Staff Essentials - Level 2 - Experienced Staff .................................................................... 23Audit Staff Essentials - Level 3 - Audit Senior/In-Charge ............................................................ 24Annual Update for Accountants and Auditors ............................................................................. 25Audit Workpapers: Documenting and Reviewing Field Work ..................................................... 26Audits of Banks and Other Financial Institutions ........................................................................ 27Construction Contractors: Accounting, Auditing, and Tax ............................................................. 28Construction Contractors Advanced Issues ................................................................................ 29Common Frauds and Internal Controls for Revenue, Purchasing, and Cash Receipts ............. 30Real-World Business Ethics for CPAs in A&A ............................................................................. 31Accounting and Auditing Update ................................................................................................. 32The New Clarified Attestation Standards: What You Need to Know ........................................... 33Engagement Fundamentals: Compilation of Financial Statements ............................................ 34Preparation, Compilation, and Review Engagements Update .................................................... 35Practice Issues in Preparation, Compiliation and Review Engagements ................................... 36Special Purpose Frameworks – Alternatives to GAAP ............................................................... 37Forensic Accounting: Uncovering Schemes and Scams ............................................................ 38U.S. GAAP: Latest Developments for Business & Industry ........................................................ 39Statement of Cash Flows: Preparation, Presentation, and Use ................................................. 40Fraud: Recent Findings, Red Flags, and Corruption Schemes .................................................. 41Updated COSO Framework: What You Need to Know ............................................................... 42Applying the Risk Assessment Standards to Enhance Audit ...................................................... 43Transaction Processing Controls Best Practices for Small and Medium-Sized Entities ............. 44Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know ............... 45Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls ....... 46Revenue and Cash Receipts: Common Frauds and Internal Controls ........................................47Real-World Business Ethics ........................................................................................................ 48

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Table of Contents



The Most Common Financial Statement and Asset Fraud Schemes: How to Detect and Prevent Them ............................................................................................... 49Annual Update for Preparation, Compilation, and Review Engagements .................................. 50Digging Deeper with Data Analysis ............................................................................................. 51Auditing Employee Benefit Plans ................................................................................................ 52Forensic Accounting: Fraudulent Reporting and Concealed Assets ........................................... 53Forensic Accounting Investigative Practices ............................................................................... 54U.S. GAAP: Review for Business & Industry .............................................................................. 55Engagement Essentials: Preparation, Compilation, and Review of Financial Statements ......... 56Identifying Fraudulent Financial Transactions ............................................................................. 57Financial Instruments: Mastering the New FASB Requirements ................................................ 58Common U.S. GAAP Issues Facing CPAs ................................................................................. 59Real World Fraud in Today’s Small- to Medium-Sized Entities ................................................... 60GAAS: A Comprehensive Review for Auditors ............................................................................ 61Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors ....... 62Internal Controls and Risk Assessment: Key Factors in a Successful Audit .............................. 63Internal Control Best Practices for Small- and Medium-Sized Entities ....................................... 64Identity Theft: Preventing, Detecting, and Investigating .............................................................. 65Revenue Recognition: Mastering the New FASB Requirements ................................................ 66IT Risks and Controls in Current and Emerging Environments .................................................. 67Leases: Mastering the New FASB Requirements ....................................................................... 68Public Company Update: SEC, PCAOB, and Other Developments ........................................... 69Becoming an AICPA Peer Reiew Team or Review Captain: Case Study Application ................. 70Real Estate Accounting & Auditing .............................................................................................. 71IFRS Standards: Financial Reporting in a Global Environment .................................................. 72Real-World Business Ethics ........................................................................................................ 73Accounting and Auditing Update for Small Businesses .............................................................. 74Upcoming Peer Review: Is Your Firm Ready? ............................................................................ 75Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes ..................................... 76

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Acronym AAUW

Field of Study Accounting (8)Auditing (8)

CPE Credit Hours 16

Knowledge Level Update

Intended Audience CPAs who require a comprehensive review of recent accounting and auditing pronouncements

Prerequisite Previous auditing and accounting experience

Advanced PreparationNone

Delivery MethodsGroup LiveSelf-Study On-Demand

First Offering DateMay 15, 2016 (First offering date guaranteed for all orders placed by 2/1/16)

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

Learning ObjectivesWhen you complete this course you will be able to:

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

• Identify various standard setters’ project updates.

Topics Discussed • Accounting and attestation standards updates• Attest Clarity Project• ARSC Clarity Project• FASB projects — leases and financial instrument• Private company financial reporting• IFRS in the United States – an update• Impact of the current environment on audit planning

Annual Accounting and Auditing WorkshopAccounting & Auditing



Auditing Defined Contribution Retirement Plans

Acronym AEMP

Field of Study Auditing (7) Accounting (1)

CPE Credit Hours 8

Knowledge Level Intermediate

Intended Audience Practitioners with experience auditing defined contribution retirement plans

Prerequisite Experience with the employee benefit plan audit process and working knowledge of ERISA




Take the next step in your career development and learn how to go beyond the basics in preparing workpapers and financial statements in audits of employee benefit plans. This course will provide the auditor with the tools necessary to understand the complex rules and regulations that affect employee benefit plans as well as guidance on addressing deficiencies. Through group discussions and contemporary case studies, you’ll gain a thorough understanding of the procedures needed to effectively plan and carry out your audits.


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

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

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

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

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

Topics Discussed • Identification of various types of plan• Planning, communication, and other activities for audits of defined

contribution plans• Investments and investment related income• Auditing participant data, contributions, distributions, and notes

receivable from participants• Fraud in employee benefit plan• Government regulations and reporting requirements• Comparing the audited financial statements to Form 550• Legal counsel representations• Case studies and discussion questions



Acronym AFKP

Field of Study Auditing

CPE Credit Hours 8

Knowledge Level intermediate

Intended Audience Auditors of employee benefit plans, accountants in business and industry, responsible for company benefits



Delivery MethodsGroup LiveSelf-Study On-Demand Webcast


Audits of 401(k) Plans

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


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

• Identify efficient and effective ways to plan and conduct 401(k) audits.• Recognize new developments affecting 401(k) audits.

Topics Discussed • Background of 401(k) audits• Audit planning and pre-engagement activities• Internal control considerations• Auditing the statement of net assets available for benefit• Auditing the statement of changes in net assets available for benefit• Other auditing considerations• The auditor’s report• Financial statement disclosures• Supplemental schedules



Accounting for Deferred Income Taxes

Acronym AIT

Field of Study Accounting

CPE Credit Hours 8

Knowledge Level Basic

Intended Audience Staff and senior associates in public accounting who assist clients with income tax calculations and disclosures

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

Prerequisite None




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


• Recall the principles of ASC 740.• Recall how to calculate income tax expense and deferred tax

liabilities and assets.• Identify steps necessary to determine the valuation allowance.• Identify components of proper documentation of deferred income

taxes in the workpapers, as well as required disclosures within the financial statements.

Topics Discussed • Theoretical concepts of ASC 740• Identifying and measuring temporary differences• Identifying tax differences and a four-column worksheet• Tax benefits for carrybacks and carryforward• Accounting for uncertainty in income taxes• Reporting and disclosure under ASC 740• ASC 740-20 intraperiod tax allocation• Case studies and examples illustrating theory and concepts



Audit Staff Essentials – Level 1 – New Staff

Acronym ASE1


CPE Credit Hours 16


Intended Audience Auditors with 0-4 months of experience

Prerequisite None




Designed for beginning staff, Level I covers key areas to ensure auditors are well prepared to begin their careers. We will focus on the areas of professional skepticism; internal controls; audit risk, materiality and financial statement assertions; auditing standards regarding fraud; auditing cash, fixed assets, accounts payable, debt and liabilities; and audit documentation. The Audit Staff Essentials courses establish a strong set of core skills necessary for junior staff growth.

Learning ObjectivesUpon completion of this course, participants will be able to:

• Recall key points related to professional skepticism.• Recognize your responsibilities for detecting fraud in a GAAS audit.• Recall concepts related to an overall framework for detecting material

financial misstatements.• Recall the key steps involved in assessing and responding to risk in a

financial statement audit.• Identify the purpose of audit documentation and apply the

fundamental principles.• Recognize audit procedures typically performed in the following areas

and match them to stated audit objectives and relevant assertions: Cash, Accounts Payable and Accrued Expenses, Long-term Debt, and Property, Plant and Equipment.

Topics Discussed • Professional skepticism and maintaining the public trust• Fraud detection in a GAAS audit• Risk assessment and introduction to internal control• Auditing property, plant and equipment• Audit documentation• Auditing cash• Auditing accounts payable and accrued expenses• Auditing long-term debt



Audit Staff Essentials – Level 2 – Experienced Staff

Acronym ASE2

Field of Study Accounting (2)Auditing (12)Communications (2)

CPE Credit Hours 16


Intended Audience Auditors with 5-20 months of experience

Prerequisite At least 5 months of audit experience




Designed for staff wanting to take on a greater level of responsibility on engagements, Level 2 discusses the planning of more complex, riskier audit areas and the supervision of engagements. We will take an in-depth look at understanding the entity and assessing risk and internal control design; use of confirmations and sampling methods to gather audit evidence; auditing accounts receivable; auditing inventory, including what to do before and after the inventory observation; workpaper review; and styles of supervision. The Audit Staff Essentials courses establish a strong set of skills necessary to grow the abilities and confidence of junior and senior level staff, allowing them to work through additional areas more independently.


• Determine an audit strategy and determine planning materiality.• Recall procedures to obtain an understanding of your client and its

environment.• Apply your understanding of the client and its internal control to

assess the risk of material misstatement.• Determine further audit procedures, based on your risk assessments.• Recall key points related to with the confirmations process

includingand recalling how to design them to be more efficient and effective.

• Determine an effective sampling plan.• Recognize the audit procedures typically performed in the accounts

receivable area to in relation to the stated audit objectives and relevant assertions.

• Recall how to effectively review audit workpapers prepared by others • Recognize the audit procedures typically performed in the inventory

area in relation to the stated audit objectives and relevant assertions.• Identify personality types and establish a more productive working

relationship.

Topics Discussed • Gaining an understanding of the entity, business environment and

internal controls• Identifying controls related to risk assessment• Designing procedures related to internal controls• Confirmation procedure• Sampling requirements and general procedures• Aging of accounts receivable and the allowance for doubtful accounts• Risks surrounding inventory balances• Inventory observation design and execution• Workpaper review style and overall procedures• Introduction to personality styles and basic supervision concepts



Audit Staff Essentials – Level 3 – Audit Senior/In-Charge

Acronym ASE3


CPE Credit Hours 16


Intended Audience Auditors with more than 20 months of audit experience

Prerequisite At least 20 months of auditing experience




This level of training identifies the more difficult areas for experienced auditors. We will focus on understanding business strategies; analyzing your client’s competitive position; audit analysis and business advice; auditing estimates and subjective accounting information; contingent liabilities; revenue recognition; and fair value measurement. This level will give staff the confidence necessary to begin assuming client and engagement management responsibilities.


• Identify and assess your client’s overall business strategies.• Apply the value chain analysis to identify your client’s primary

activities.• Analyze the relative strength of a client’s competitors, suppliers, and

customers.• Recall how to ask detailed questions of your client to gather

information about competitors, suppliers, and customers.• Recall-specific tools and techniques to analyze data about your client

and its industry.• Identify the characteristics of estimates and subjective accounting

information and describe how these differ from financial statement amounts based on historical events and facts.

• Recognize the audit objectives for estimates and other subjective accounting information.

• Recall key points related to performing auditing procedures to test the reasonableness of an estimate of a contingent liability.

• Recall how to design and apply audit procedures to detect potential misstatements of revenue.

• Identify ways to design and perform further audit procedures that address fair value measurements and disclosures.

Topics Discussed • Evaluating relevant business processes• Understanding the environment your client operates in• Using information gathered to further understand your client• Creating and delivering suggestions to your client• Guidance surrounding accounting estimates• Assessing the risk of significant estimates• Accounting guidance surrounding contingent liabilities and losses• Assessing the risk of estimates surrounding contingent liabilities• Complexities of revenue recognition• Fair value guidance



Annual Update for Accountants and Auditors

Acronym AUAA

Field of Study Accounting (4) Auditing (4)

CPE Credit Hours 8


Intended Audience CPAs in public practice and industry who want to remain up-to-date on accounting, auditing, compilation and review pronouncements

Prerequisite Previous experience in accounting and auditing




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


• Identify key points related to recently issued FASB standards andguidance.

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

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

Topics Discussed • Recently issued ASUs• FASB projects on leases and financial instruments• Private company financial reporting• IFRS in the United States – an update• Recent PCAOB guidance• Attest Clarity Project• ARSC Clarity Project



Acronym AUDW


CPE Credit Hours

Audit Workpapers: Documenting and Reviewing Field Work

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

8


Intended Audience Staff auditors who create workpapers and supervisors/seniors who supervise audit engagements

Prerequisite None


Delivery MethodsGroup LiveWebcast



• Identify basic standards regarding workpaper documentation andproper workpaper technique.

• Identify the tasks in supervisory-level reviews of workpaperdocumentation for audit engagements necessary to ensurecompliance with current professional standards.

Topics Discussed • Definition of and basic requirements of a workpaper• Preparing and maintaining workpapers• Different types of workpapers• Documenting audit tests• Improving workpaper technique• Working paper basics• Conducting the review• Common shortcomings of working papers• Case study example



Audits of Banks and Other Financial Institutions

Acronym BANK


CPE Credit Hours 8


Intended Audience Experienced auditors who perform audits of financial institutions

Prerequisite General audit knowledge or experience



First Offering DateAugust 15, 2016 (First offering date guaranteed for all orders placed by 2/1/16)

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


• Identify the impact of applicable accounting pronouncements to thefinancial institution industry and its regulatory environment, includingthe effects of the Dodd-Frank Act and U.S. implementation of Basel IIIrequirements.

• Identify current economic and industry developments affectingbanking.

• Identify the types of risks applicable to the financial institution industry.• Identify certain audit considerations and reporting issues that are

unique and critical to banks and financial institutions.• Recognize specialized audit planning and testwork relating to audit

areas including loan receivables, credit losses, cash, investments, foreclosed and real estate investments, deposits, and equity.

Topics Discussed • Regulatory and governmental supervision• Audit planning, risk assessment, and analytical procedures• Cash, investments, intangibles, hedging instruments, repurchase

agreements, troubled debt, foreclosures, real estate investments, anddeposits

• Loan receivables and loan quality• Credit losses• Shadow banking• Income taxes• Equity and capital


Acronym CAAT

Field of Study Accounting (2)Auditing (3)Taxation (3)

CPE Credit Hours 8


Intended Audience Practitioners and financial professionals in the construction industry

Prerequisite None




The construction industry is one of the most unique when it comes to being in compliance with the various accounting and auditing standards. This course examines the most recent updates and key issues impacting construction accounting, auditing, and taxation. Find out what these developments mean for you, your company, or your clients. In addition, this course explores the relationship between the contractor and the surety. With construction activity increasing after the recession, it is more important than ever for you to be on top of the very latest in accounting, auditing, and tax changes for the construction industry.


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

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

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

Topics Discussed • Contract accounting• Contractor financial statement• Working with a surety• Audit planning and procedures• Long-term contracts• Tax accounting for construction contractors• Taxation for small to large contractors

Construction Contractors: Accounting, Auditing, and Tax




Construction Contractors Advanced Issues

Acronym CCAI

Field of Study Auditing (4)Accounting (2)Taxation (2)

CPE Credit Hours 8

Knowledge Level Advanced

Intended Audience Practitioners and financial professionals in the construction industry

Prerequisite Previous experience in the construction industry




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


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

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

• Identify tax compliance issues unique to the construction industry.

Topics Discussed • Contractor internal controls• Fraud and the contractor• Joint venture accounting• Contractor’s benchmarks• Cash management for the contractor• Construction cost allocations• Assisting the financially troubled contractor• Audit risks• Deferred income taxes• Tax planning and AMT• Look-back Method



Common Frauds and Internal Controls for Revenue, Purchasing, and Cash Receipts

Acronym CFIC


CPE Credit Hours 8


Intended Audience Business owners, managers, supervisors, accountants, and auditors

Prerequisite None




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


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

• Recognize common misappropriation of asset frauds in the variousrevenue cycles, including: accounts receivable, billing, and cashreceipts.

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

• Estimate areas of greatest risk.• Identify internal controls to mitigate assorted risks.• Distinguish differences between external audit and forensics

procedures and principles.

Topics Discussed • Common fraud risks within the numerous variations of revenue,

purchasing, cash receipts, and cash disbursement processes• Analysis of controls for effectiveness and efficiency• Estimating the cost/benefit of correcting a control weakness• Control implementation ideas for a range of entity sizes and different

industries• Differences between external audit and forensic practices



Real-World Business Ethics for CPAs in A&A

Acronym CL4AARWBE

Field of Study Behavioral Ethics

CPE Credit Hours 4


Intended Audience CPAs in public practice who provide financial accounting and reporting services and CPAs in public practice who audit both private and publicly held companies

Prerequisite Experience in business and financial reporting




This course provides case studies drawn from real-life situations involving CPAs in accounting and auditing practices. Take a proactive, risk-avoidant stance by identifying common pitfalls and presenting alternative courses of action. Explore ethical issues in the context of actual regulatory and court proceedings that were resolved both in favor of and against A&A professionals in public practice. Study real-world A&A cases that explore the professional responsibilities of engagement and engagement quality review partners, managers, and staff in the context of key A&A ethical matters such as: independence, permitted and prohibited services, earnings management issues, records management, and client confidentiality. Consider these issues in relation to key A&A topics faced by every business and their professionals, such as revenue recognition, materiality, controls and procedures, and financial reporting questions of failures.


• Recognize independence issues associated with strategic alliances,joint marketing relationships, and referrals.

• Recognize how management integrity issues affect audit scope andprocedures used by forensic investigators.

• Recognize the consequences of a CPA violation of the SEC’sprofessional conduct standards.

Topics Discussed • Analysis of ethical requirements from standard setters• Fact patterns from situations faced by CPAs in public practice• Special ethical issues in select areas: revenue recognition, materiality,

permitted services, client confidentiality, and independence


Accounting and Auditing UpdateAccounting & Auditing

Acronym CL4AUAA

Field of Study Auditing (2)Accounting (2)

CPE Credit Hours 4


Intended Audience CPAs in public practice and industry who want to remain up-to-date on accounting and auditing pronouncements

Prerequisite Experience in accounting and auditing




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


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

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

accounting and auditing.

Topics Discussed • Recently issued accounting and auditing guidance• FASB projects on leases and financial instruments


Acronym CL4CAS


CPE Credit Hours 4


Intended Audience CPAs who require information about the new attest standards

Prerequisite None

Advanced Preparation None


First Offering Date October 1, 2016 (subject to change)

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

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


• Identify changes to the attest standards due to the Attest Clarityproject.

• Recognize the requirements of an attest engagement.• Recognize the differences between the types of attest engagements.• Identify the required elements of the practitioner’s report.

Topics Discussed • Types of attest engagements• Requirements when performing attest engagements• Changes resulting from the Attest Clarity project• Engagement Letters• Practitioner’s report

The New Clarified Attestation Standards: What You Need to Know



Acronym CL4CE


CPE Credit Hours 4


Intended Audience CPA firm attest staff, including paraprofessionals, who are new to performing compilation engagements or CPAs requiring a refresher on compilation engagements

Prerequisite None


Delivery MethodsGroup Live


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


• Identify the performance requirements applicable to compilationengagements.

• Recall the different reporting options associated with compilationengagements.

• Identify the documentation requirements applicable to compilationengagements.

Topics Discussed • Compilation engagement fundamentals• Performing and reporting on compilation engagements• Special purpose and other compilation engagements• Latest developments• Sample compilation reports

Engagement Essentials: Compilation of Financial Statements



Acronym CL4COMP


CPE Credit Hours 4


Intended Audience CPA firm seniors (and above managing engagements performed in accordance with SSARS

Prerequisite Experience with engagements performed in accordance with SSARS




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


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

• Recognize recent SSARSs, accounting, and reporting developments.• Identify the professional standards and risk factors relevant to the

planning of preparation, compilation, and review engagements.

Topics Discussed • Overview of preparation, compilation, and review guidance• Accounting and reporting issues• Current practice issues• Common deficiencies in peer review• Current and future standard setting projects

Preparation, Compilation, and Review Engagements Update



Acronym CL4CRA


CPE Credit Hours 4


Intended Audience CPA firm seniors (and above) managing engagements performed in accordance with SSARSs

Prerequisite Experience with engagements performed in accordance with SSARSs




If you supervise preparation, compilation, or review engagements, this course will keep you informed of the most prevalent management and administrative issues facing today’s practitioners. We will reinforce your understanding with the use of several case studies that highlight real-life scenarios you are likely to face during your preparation, compilation, and review engagements.


• Identify responses to preparation, compilation, and reviewengagement practice issues that comply with all applicableprofessional standards.

Topics Discussed • Guidance for preparation, compilation, and review engagements• Accounting and reporting issues• Engagement administrative and performance issues• Compilation and review reporting issues• Special Purpose Framework financial statement issue• Latest developments

Practice Issues in Preparation, Compilation and Review Engagements




Special Purpose Frameworks – Alternatives to GAAP

Acronym CL4CTB


CPE Credit Hours 4


Intended Audience Industry accountants and CPAs who are involved with financial statements presented in accordance with special purpose frameworks

Prerequisite None




Alternatives to GAAP can be more useful, relevant, consistent, and cost-effective for countless non-SEC registered businesses. This course provides the practical information you need to prepare financial statements presented in accordance with a “special purpose framework” (SPF) (previously known as other comprehensive basis of accounting). SPFs discussed include the cash basis, modified cash basis, income tax basis, and AICPA’s Financial Reporting Framework for Small- and Medium-Sized Entities.


• Identify the types of entities for which a SPF basis of accounting is most appropriate.

• Recognize the main differences between the most common accounting methods used under GAAP and several SPFs.

• Identify the steps to prepare financial statements, both statements and disclosures, in accordance with SPFs.

• Identify requirements for audit, compilation, and review reports for financial statements presented in accordance with a SPF.

Topics Discussed • Special purpose framework options• Differences between GAAP and special purpose frameworks• Presentation and disclosures• Audit, compilation, and review reports• Financial Reporting Framework for Small- and Medium-Sized Entities



Forensic Accounting: Uncovering Schemes and Scams

Acronym CL4FAFR


CPE Credit Hours 4


Intended Audience Accountants in industry and public practice who are responsible for designing internal control systems or are involved in forensic accounting activities

Prerequisite Experience in accounting and financial reporting preferred




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


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

• Identify the foundational components of AU-C section 240.• Recall analytical and investigative techniques used in forensic

engagements.• Determine ways to detect under/over-valued assets.• Recall key points related to the deposition phase of the litigation

process.

Topics Discussed • Role of the forensic accountant• Development of the engagement agreement• Common fraud scams• AU-C section 240• Analytical and investigative techniques• Approaches to detect under/over valued assets• Preparation for the deposition phase• Alternative methods to settle a legal dispute



U.S. GAAP: Latest Developments for Business & Industry

Acronym CL4FASBI


CPE Credit Hours 4


Intended Audience Accountants, controllers, internal auditors, and other management-level accounting personnel within industry

Prerequisite Experience in financial repo ting




CPAs in business and industry will benefit from this overview of new and recent FASB pronouncements. Gain expertise from a high-level approach to financial reporting issues backed by detailed descriptions and examples of the implementation of new standards. This training session guides you in assessing recent FASB guidance that has a major effect on all industries and provides you with an understanding of the latest pronouncements and exposure documents so that you are able to develop implementation strategies.


• Identify and apply the latest FASB accounting and reporting guidance.• Recall key points related to current FASB exposure drafts and

projects.

Topics Discussed • The financial reporting environment• New and recent FASB pronouncements, exposure documents, and

other projects• Fair value accounting• Revenue recognition• Intangible assets, goodwill, and asset impairment issues



Statement of Cash Flows: Preparation, Presentation, and Use

Acronym CL4FCFS


CPE Credit Hours 4


Intended Audience Practitioners and financial professionals involved in preparing financial statements

Prerequisite None




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

This course introduces you to, and helps boil down, the intricacies of the overall cash flow statement and its three major sections.


• Identify the requirements of the statement of cash flows guidance andrelated standards.

• Select appropriate classifications of transactions.• Recall key points relating to technical considerations for cash

equivalents, net presentation, and noncash transactions.• Recall proposed changes from the FASB and IASB.

Topics Discussed • Presentation requirements and issues• Operating section options and reporting issues• Cash equivalents—issues and examples• Ongoing developments and proposed changes• Statement of cash flow worksheet



Fraud: Recent Findings, Red Flags and Corruption Schemes

Acronym CL4FRAU


CPE Credit Hours 4


Intended Audience Business owners, managers, supervisors, employees, accountants and auditors

Prerequisite Experience in accounting and reporting




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


• Identify the findings and implications of major fraud studies.• Identify red flags associated with various types of fraud schemes.• Apply preventive and detective controls concerning non-traditional

fraud schemes.• Recognize the characteristics, similarities and differences between

Ponzi, Asset Flip, and corruption schemes.• Distinguish a particular fraud scheme to specific landmark cases.

Topics Discussed • In-depth review of classic and recent non-traditional fraud cases:

ZeekRewards, HealthSouth, Apple Computers, Yelp, and others• Results of recent notable fraud studies• Conflicts of Interest and other policies• Distinctions between Ponzi and Pyramid schemes• Conflicts of interest (purchasing and sales schemes), Briber

(kickbacks and bid rigging), Ponzi, and other schemes• SEC Response to Madoff Ponzi Scheme


• Recall the types of internal control objectives.• Recall key points related to each of the five components of internal

control and the related principles and points of focus, including examples.

Acronym CL4ICDAD


CPE Credit Hours 4


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

Prerequisite None




Topics Discussed • Definitions of internal control• Control Objectives• Control environment• Risk assessment and fraud• Control activities• Information and communication• Monitoring activities


Updated COSO Framework: What You Need to Know

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



AcronymCL4ICRA

Field of StudyAuditing

CPE Credit Hours4

Knowledge LevelBasic

Intended AudienceAll auditors involved in applying the risk assessment requirements

PrerequisiteNone





Applying the Risk Assessment Standards to Enhance Audit

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


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

• Recognize how to implement the standards in practice.

Topics Discussed• Audit process and planning• Setting materiality• Assessing the risk of material misstatement and the design and

implementation of internal controls• Designing procedures to test the effectiveness of controls• Designing procedures to perform substantive procedures• Performing and evaluating interim and year end tests of control and

substantive procedures• Final audit procedures and wrap up


Acronym CL4ICSM


CPE Credit Hours 4


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

Prerequisite None




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


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

• Recall why a “one-size fits all best practices” set of transactionprocessing controls might not be appropriate for small and mid-sizedentities.

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

Topics Discussed • The Control Activities component of the updated COSO Internal

Control Framework• Examples of major transaction processing systems• Cost-effective manual and IT transaction processing controls that can

be implemented in very small entities• Controls that can be implemented in a variety of IT environments

commonly found in small and medium-sized entities

Transaction Processing Controls Best Practices for Small- and Medium-Sized Entities




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

Acronym CL4INRR


CPE Credit Hours 4


Intended Audience Accountants in public practice and industry who need an update on the latest revenue recognition guidance

Prerequisite Experience in the application of accounting standards




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

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


• Recognize new revenue recognition principles.• Identify appropriate revenue recognition decisions.• Identify steps to take today to be prepared for future implementation.

Topics Discussed • Background, purpose, and main provisions of new standard• Transition guidance• 5-step process for recognizing revenue• Disclosure requirements• Implementation guidance – contracts, tax matters, internal controls, IT



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

Acronym CL4PCD


CPE Credit Hours 4


Intended Audience Auditors, practitioners, and all levels of CPA professionals

Prerequisite None




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


• Identify common frauds in the purchasing and cash disbursementprocesses.

• Recognize internal controls to mitigate various risks.• Recall an analysis process to improve efficient and effective risk

management in your organization.

Topics Discussed • The acquisitions cycle: ordering, receiving, and warehousing• Cash disbursements cycle• Payroll and expense reimbursement frauds• External auditing and forensic investigations: conceptual and

procedural differences• Controls and design



Acronym CL4RCR


CPE Credit Hours 4


Intended Audience Auditors, practitioners, and all levels of CPA professionals

Prerequisite None




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


• Identify common frauds in the revenue and cash receipts processes.• Identify internal controls that mitigate various risks.• Recall an analysis process to improve efficient and effective risk

management in your organization.

Topics Discussed • Traditional revenue system• Retail revenue cycle• Manufacturing revenue cycle• Service revenue cycle• Accounts receivable and billing• Cash receipts• Revenue frauds and fraudulent financial reporting

Revenue and Cash Receipts: Common Frauds and Internal Controls



Acronym CL4RWBE


CPE Credit Hours 4


Intended Audience CPAs in industry and practice who manage financial accounting and reporting and CPAs in public practice who audit both private and publicly held companies





Real-World Business Ethics

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


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

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

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

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

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

Topics Discussed • Analysis of ethical requirements from standard setters• Fact patterns from situations faced by CPAs in public practice• Special ethical issues in select areas: revenue recognition, materiality,

permitted services, client confidentiality, and independence• Fact patterns from actual proceedings



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

Acronym CL4TTFS


CPE Credit Hours 4







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


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

• Distinguish suspicious journal entries.• Determine the red flags associated with fraud schemes concerning

revenue, inventory, asset overstatements, estimates, and other accounts.

• Apply analytical procedures to detect various types of fraud.• Compare particular fraud schemes to landmark cases.

Topics Discussed • Major financial statement frauds including, among others, sales and

other types of revenue, estimates, journal entries, and other accounts• Major misappropriation of asset fraud schemes including skimming,

larceny, and additional schemes that occur in inventory, payables,and other accounts

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


Annual Update for Preparation, Compilation, and Review Engagements


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


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

• Identify responses to preparation, compilation, and reviewengagement practice issues that comply with all applicableprofessional standards.

Topics Discussed • Overview of preparation, compilation, and review guidance• Accounting and reporting issues• Current practice issues• Common deficiencies in peer review• Current and future standard setting projects• Special Purpose Framework financial statement issue• Latest developments

Acronym CORU


CPE Credit Hours 8


Intended Audience CPA firm seniors (and above) managing engagements performed in accordance with SSARSs

Prerequisite Experience with engagements performed in accordance with SSARSs






Digging Deeper with Data Analysis

Acronym DDDA


CPE Credit Hours 8


Intended Audience Auditors, accounting professionals, fraud investigators, and finance professionals

Prerequisite Experience in accounting and auditing



Special NoteA laptop computer and Internet connection is required for this class


This exciting course will demonstrate value creation to the bottom line through alignment of data analysis to the audit plan, tests per financial statement or risk area, and how to discover fraud faster. The presentation will be broken up into key areas in the search to “dig deep” to increase assurance, coverage, value, and testing for fraud across the organization. It will include clear demonstrations and case studies of both cost versus benefit and overall return on investment for the organization.

The pressure from markets and corresponding regulations continues to build for greater assurance of financial information coupled with the economic environment of doing more with less. The market and regulatory demands combined with the complexity within businesses provides an increasing opportunity to make an impact with data analysis. The internal challenges, which include process and system complexity, operations, data volume, control design and effectiveness, materiality, and fraud, are increasing exponentially as well. As a result, data analytics is becoming increasingly important for assurance, trend identification, fraud discovery, and value creation. This interactive course will demonstrate how data analytics integrated into an audit may aid in discovering control deficiencies and fraud faster, while adding value to the bottom line.


• Recall key points related to aligning risk and audit objectives to dataanalysis.

• Identify cost versus benefit and return on investment for dataanalysis.

• Recall how to increase value to business by area.• Recognize how to discover fraud faster with data analysis.

Topics Discussed • The fraud environment• Cost vs. benefit awareness• Creating value as a fraud fighter• Data analysis audit integration• Order to cash, procure to pay, among other areas• Interactive case studies



Auditing Employee Benefit Plans

Acronym EBPE

Field of Study Auditing (5) Accounting (3)

CPE Credit Hours 8


Intended Audience Auditors providing employee benefit audit and accounting services, benefit plan administrators and employees of companies with responsibility for accounting and reporting for plan benefits





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


• Recall how to audit employee benefit plans in accordance with AICPAstandards and ERISA rules and regulations.

• Identify specialized audit tests.• Indicate the scope of an audit.• Recall the structure of the more popular employee benefit plans• Identify accounting requirements unique to employee benefit plans.

Topics Discussed • Common plan types• GAAP vs. ERISA reporting requirements• Recent developments• Filing and audit requirements• Planning the audit and assessment of risks• Prohibited transactions• Overview of tax compliance•

•

Internal control and understanding unique to employeebenefit plansUnderstanding and auditing 401(k), defined contribution,defined benefit, health and welfare, and employee stockownership plans (ESOPs)



Forensic Accounting: Fraudulent Reporting and Concealed Assets

Acronym FAFR


CPE Credit Hours 8


Intended Audience Accountants in industry and public practice who are responsible for designing internal control systems or are involved in forensic accounting activities

Prerequisite Experience in accounting and financial reporting




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


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

• Identify the foundational components of AU-C section 240.• Determine how to use forensic techniques to ferret out fraudulent

activity.• Recall analytical and investigative techniques used in forensic

engagements.• Recognize the importance of chain of custody in handling critical

documents reviewed in the process.• Recall key points related to an effective written forensics report.• Apply best practices to improve your success and credibility on the

witness stand.

Topics Discussed • Role of the forensic accountant• Development of the engagement agreement• Common fraud scams• Sources for corroborating data• Testifying as an expert• Analytical and investigative techniques• Approaches to detect under/over valued assets• Development of a written report



Forensic Accounting Investigative Practices

Acronym FAIP


CPE Credit Hours 8


Intended Audience Individuals looking to expand their knowledge of forensic accounting

Prerequisite Experience in accounting and financial reporting




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


• Identify the different types of engagements conducted by forensicaccountants.

• Determine how to search for and document evidence.• Apply investigatory techniques for conducting interviews.• Analyze solutions for uncovering hidden assets using a hands-on

team case study.• Evaluate how to document your findings in forensic accounting

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

trial.• Determine what to expect and how to avoid opposing counsels’

attempts to exclude your testimony.

Topics Discussed • Evidence in the investigative process• Tools used in forensic investigations• Conducting interviews• Searching for hidden assets• Forensic accounting reports• Expert witness testimony



U.S. GAAP: Review for Business & Industry

Acronym FASBI


CPE Credit Hours 8


Intended Audience Accountants, controllers, internal auditors, and other management-level accounting personnel and educators





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


• Identify and apply the latest FASB accounting and reporting guidance.• Identify current FASB exposure drafts and projects.• Identify disclosure requirements.

Topics Discussed • The financial reporting environment• Summary of recent FASB publications• Accounting for financial assets and derivative• Accounting for leases• Fair value accounting• Business combinations, goodwill, and variable interest entities• Intangible assets, goodwill, and asset impairment and disposal issues• Revenue recognition• Long-lived assets: Interest capitalization and nonmonetary

transactions• Investments in Debt and Equity Securities• Accounting for Investments Under the Equity or Cost Method


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


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


• Identify the performance requirements associated with theseengagements.

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

• Recognize the documentation requirements associated with theseengagements.

Topics Discussed • Preparation, compilation, and review engagement fundamentals• Performance requirements for preparation, compilation, and review

engagements• Special purpose and other accounting frameworks• Illustrative compilation and review reports• Inquiry and analytical procedures• Latest developments

Acronym FCRE


CPE Credit Hours 8


Intended Audience CPA firm attest staff, including paraprofessionals, who are new to performing preparation, compilation, or review engagements or CPAs requiring a refresher on preparation, compilation or review engagements

Prerequisite None






Identifying Fraudulent Financial Transactions

Acronym FE-FFT


CPE Credit Hours 8


Intended Audience Accountants in industry, internal auditors and CPAs in public practice who are responsible for the quality and integrity of financial information

Prerequisite Experience in accounting and reporting preferred




Financial statement fraud continues to plague corporate America and often remains at the center of the forensic CPA’s investigation. Now, more than ever, it is imperative that CPAs stay current on the requirements of AU-C section 240, the most common fraud schemes and best practices to acquire the tools you need to help you to uncover fraud. This course defines the nature of financial statement fraud, the auditor’s responsibilities for fraud and a framework for preventing and detecting fraud. You will analyze a variety of schemes and learn how to spot the red flags of fraud in financial information.


••

Identify the auditor’s responsibilities for fraud detection. Distinguish a solid framework for detecting financial statement fraud, including the identification of revenue-related exposure and symptoms, inventory and cost of goods sold exposures and symptoms, understatement of liabilities exposures and symptoms, and overstatement of assets.

• Determine the follow-up on symptoms of revenue-related schemes,inventory fraud, understatement of liabilities fraud, and overstatementof assets fraud.

• Recognize instances of inadequate disclosure fraud.• Apply proven methods of financial statement fraud prevention.

Topics Discussed • Introduction to financial statement fraud• Auditor’s responsibility to detect fraud• Identifying fraud exposure• Revenue-related financial statement fraud• Inventory and cost of goods sold fraud• Understatement of liabilities fraud exposures and symptoms• Overstatement of assets fraud exposures and symptoms• Inadequate disclosure fraud• Fraud prevention



Financial Instruments: Mastering the New FASB Requirements

Acronym FIIN


CPE Credit Hours 8


Intended Audience Accountants in public practice and industry who need an update on the latest financial instrument guidance




First Offering DateOctober 1, 2016 (subject to change based on FASB’s final release of the standard)

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


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

• Recall key points related to the simplification of accountingrequirements.

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

• Identify related disclosure requirements.

Topics Discussed • Transition and implementation guidance• Classification of Financial Instrument• Measurement of financial instrument• Impairment of financial asset



Common U.S. GAAP Issues Facing CPAs

Acronym FRU


CPE Credit Hours 8


Intended Audience Accountants in practice and industry who need an intermediate level review and update on recent financial pronouncements





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


• Identify and apply the latest FASB accounting and reporting guidance.• Recall concepts related to current FASB exposure drafts and projects.• Recall key points related to disclosures.

Topics Discussed • The financial reporting environment• Accounting for inventory• Property, plant and equipment, including capitalized interest and

nonmonetary transactions• Financial statement presentation and notes disclosures• Accounting for leases• Contingencies and other uncertainties• Accounting for debt• Accounting for income taxes• Intangible assets, goodwill, and asset impairment and disposal issues• Statement of cash flow



Real World Fraud in Today’s Small- to Medium-Sized Entities

Acronym FSME


CPE Credit Hours 8


Intended Audience Practitioners and financial professionals responsible for preventing, detecting, and dealing with financial statement fraud

Prerequisite None




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


• Recognize how real-world frauds may affect entities.• Identify key points related to the auditor’s responsibilities related to

fraud during a financial statement audit.• Recognize and recall ways to address common fraud committed

within an organization.

Topics Discussed • Hands-on case studies covering common fraud activities• Internal controls in small- to medium-sized entities• Professional standards and requirements



GAAS: A Comprehensive Review for Auditors

Acronym GENA


CPE Credit Hours 8


Intended Audience Auditors who would like a refresher on generally accepted auditing standards

Prerequisite None




From the beginning of the engagement through the issuance of the auditor’s report, the auditor is expected to have a thorough understanding of the auditing standards and how to apply them. This course will cover Generally Accepted Auditing Standards as issued by the Auditing Standards Board. Risk assessment, group audits, and reporting will all be discussed. Make sure you are up-to-date with the latest changes and ensure you are providing the highest level of client service to your audit clients.


• Recall significant concepts included in the auditing standards• Identify the key phases in an audit.• Recall key requirements included in the auditing standards.

Topics Discussed • Risk assessment standards• Engagement letters• Auditor reports• Group audits• The use of internal audit• The use of the auditor’s specialist


Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors


Acronym ICDAD


CPE Credit Hours 8


Intended Audience Auditors, managers, supervisors, accountants, and others with duties critical to the system of internal control in business, government or nonprofit

Prerequisite None




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


• Recall factors that an auditor should consider when obtaining anunderstanding of the entity and its environment, including internalcontrol.

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

• Recall internal control objectives, components, and principles.• Identify tools that can assist in the documentation of internal control.• Identify ways to obtain efficiencies and effectiveness in internal

control in various types of smaller entities.

Topics Discussed • Components and principles of internal control• Concepts associated with the COSO framework• Management responsibilities vs. auditor responsibilities• Common significant accounting processes• Tools and techniques used for internal control documentation



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

Acronym ICRA


CPE Credit Hours 8


Intended Audience Practitioners responsible for or involved in financial statement audits

Prerequisite None




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


• Recall the professional requirements relating to internal controlconsiderations in a financial statement audit, including theirrelationship to risk assessment.

• Recognize how to implement the requirements in practice.

Topics Discussed • The requirement to assess internal control• COSO’s integrated framework• Internal control as a part of risk assessment• Testing internal controls and controls reliance• The use of a service organization in the context of an entity’s system

of control• IT general control and application controls• Documenting the control assessment• Assessing and communicating deficiencies• Efficient and effective practices


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


Acronym ICSM


CPE Credit Hours 8


Intended Audience Accountants, auditors, managers, and others who are responsible for implementing, monitoring, evaluating, auditing and designing cost-effective internal controls for small and medium-sized entities

Prerequisite None




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


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

•

•

•

Recall why a “one-size fits all best practices” approach might not beappropriate for many entities.Recognize the risks associated with the failure to implement internalcontrols and recall inexpensive compensating controls that coulddecrease these risks.Identify different IT and manual controls that should be present in avariety of small and medium-sized entities.

• Recall mitigating controls when primary controls are not available.

Topics Discussed • The components of the updated COSO Internal Control Framework

and related principles• Adapting the updated COSO internal control framework principles for

small and medium-sized entities• Cost-effective controls that can be implemented in very small entities• Cost-effective transaction processing systems controls• IT and manual controls that can be implemented in a variety of

processing environments



AcronymIDENT

Field of StudyAuditing

CPE Credit Hours8

Knowledge LevelIntermediate

Intended AudienceCPAs, forensic accountants, fraud examiners, individuals in the banking and financial services industry, attorneys, law enforcement, and other interested individuals

PrerequisiteBasic knowledge of fraud and related investigations



Special NoteA laptop computer, tablet, iPad, smartphone, or other means of connecting to the Internet is required during this course


Identity Theft: Preventing, Detecting, and Investigating

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

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


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

• Recognize how to protect personal and professional identities fromidentity theft.

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

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

Topics Discussed• Identity theft statistics• Types of identity theft• Obtaining the victim’s information• Tools used in identity theft investigations• Finding identifying information on the Internet• Investigating identity theft• Detecting and preventing identity theft



Revenue Recognition: Mastering the New FASB Requirements

Acronym INRR


CPE Credit Hours 8


Intended Audience Accountants in public practice and industry who need an update on the latest revenue recognition guidance





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

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


• Recognize new revenue recognition principles.• Identify appropriate revenue recognition decisions.• Identify steps to take today to be prepared for future implementation.

Topics Discussed • Background, purpose, and main provisions of new standard• Transition guidance• 5-step process for recognizing revenue• Disclosure requirements• Implementation guidance – contracts, tax matters, internal controls, IT



IT Risks and Controls in Current and EmergingEnvironments

Acronym ITRC


CPE Credit Hours 8


Intended Audience Auditors, managers, and internal auditors in nonpublic companies, not-for-profits, and government agencies

Prerequisite Working knowledge of internal control and IT




Accounting transactions and other types of processing are conducted in a variety of IT environments. These IT environments could be traditional, such as Local Area Networks, or emerging, such as cloud and mobile computing. There are internal controls and risks that are common to all IT environments in both large and small entities. There are also IT internal controls and risks that are unique to less complex, more complex, traditional, and emerging technologies. This course will cover these topics and others including trust services associated with the internet and cloud computing, testing procedures, management controls, electronic evidence, COSO IT controls, and the most recently ranked top IT technologies.


• Identify the COSO internal control components.• Recall IT general control concepts.• Recognize the impact of weaknesses in general controls on various

sized entities, specifically, smaller, less complex entities.••

Recall the relationship between manual and IT application controls.Recall key definitions, components, and risks relating to informationtechnology environments.

Topics Discussed • COSO Internal Control and IT• Types of IT controls• IT application controls• Information technology environments• E-commerce and trust services• SOC reports, cloud computing, and AU-C Section 402• IT risk assessment and other auditing procedures• Cloud/mobile computing and other current topics



Leases: Mastering the New FASB Requirements

Acronym LEAS


CPE Credit Hours 8


Intended Audience Accountants in practice and industry




First Offering DateOctober 1, 2016 (Subject to change depending on FASB release of final standard)

How do the leasing requirements in the new standard differ from current GAAP? This course addresses that question by examining the core principles of the new standard, including identification, recognition, measurement, presentation and disclosure requirements. Examples are included to illustrate application of the new standard. This course explains the lessee accounting model, including lease classification, amortization of the right-of-use asset, and interest on the lease liability. This course also explains the lessor accounting model, including transfer of risk, profit recognition, and collectability. Additional topics include short-term leases, purchase options, variable lease payments, and sale and leaseback transactions.


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

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

standard.

Topics Discussed • Lease classification• Differences between “Type A” and “Type B” leases.• Amortization of the lease asset.• Derecognition of the underlying asset.• Recognition of lease receivables.



Public Company Update: SEC, PCAOB, and Other Developments

Acronym PCOU


CPE Credit Hours 8


Intended Audience Accountants involved in SEC accounting and reporting and independent auditors (senior through partner) of SEC registrants

Prerequisite Experience in SEC accounting and reporting



First Offering DateJuly 15, 2015 (First offering date guaranteed for all orders placed by 2/1/16)

Keep up with the changes in the requirements for public companies, their management, and their auditors. The corporate financial reporting manager or independent auditor is responsible for keeping up with the modifications. This course will update you on the latest pronouncements, regulations, and guidance issued by the SEC and PCAOB as they apply to the filings and audits of this reporting cycle. Plus, you will learn what these organizations are planning and saying about the future so you can be out front in identifying developments that affect your company or auditing firm.


• Identify recent SEC and PCAOB rules and guidance and otherdevelopments that affect filings or engagements in this reportingcycle.

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

Topics Discussed • SEC guidance that could directly affect your company, management

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

developments• Actions by the AICPA center for Audit Quality SEC Regulations

Committee and others• Emerging issues, trends, and new resources



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

Acronym PRTC


CPE Credit Hours 8


Intended Audience Individuals who wish to serve as peer review team captains and review captains

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



Special NoteA laptop computer and Internet connection is required for this class


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


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

• Identify steps needed to understand a firm's system of quality control.• Identify procedures used in testing the firm's system.• Choose recommendations for follow-up action to the administrating

entity.• Identify the impact and effect that organizational issues have on a

firm s system of quality control.

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

• Pre-acceptance considerations• Planning considerations• Evaluation of a firm's system of quality control• Risk assessment• Engagement selection• Interviewing managing partners, CEOs, and staff• Completing a Matter for Further Consideration Form• Evaluation of noncompliance with Professional Standards• Writing peer review reports



Real Estate Accounting & Auditing

Acronym REAA


CPE Credit Hours 8


Intended Audience Financial managers, auditors, and analysts involved with real estate transactions and holdings

Prerequisite General understanding of accounting and auditing standards




Real estate assets have some unique features which can affect the way real estate transactions are structured, accounted for, and audited. How do you record asset impairments? How do you handle reporting issues related to rental operations? These are just some of the many special considerations that apply to real estate. If you advise or work for companies with real estate holdings, this course is for you. Learn how to identify the three distinct stages of real estate assets, then examine and apply the accounting and auditing standards governing each stage.


• Recall key points related to the relevant accounting and auditingstandards to real estate.

• Identify complex accounting and auditing problems surrounding realestate transactions and identify possible solutions.

• Recall how to estimate fair value of real estate assets.

Topics Discussed • Accounting for real estate acquisition and development• Impairment of real estate assets• Rental operations• Real estate sales and profit recognition• Estimating fair value of real estate assets• Audit strategies and techniques for real estate activities



IFRS Standards: Financial Reporting in a Global Environment

Acronym REIF


CPE Credit Hours 8


Intended Audience CPAs, accountants, and analysts in industry and practice who manage or audit financial accounting and reporting

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




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


• Apply specific IFRS accounting requirements to related financialstatement line items.

••

Determine disclosure requirements for significant accounting topics.Identify potential issues that may arise with complex accountingtopics under IFRS.

Topics Discussed • IFRS background and framework• IFRS for specific financial statement line items• Complex accounting topics including derivatives, hedging, business

combinations, and consolidations



Real-World Business Ethics

Acronym RWBE


CPE Credit Hours 8


Intended Audience CPAs in public practice who provide financial accounting and reporting services and CPAs in public practice who audit both private and publicly held companies





Ethical lapses are often caused by misunderstandings, inattention, or a lack of knowledge. Learn how you can be proactive and adopt policies and procedures that minimize risk. Learn the common pitfalls and how to avoid them. Examine case studies based on actual litigation and administrative proceedings that involve CPAs in public practice and in industry. You’ll discuss issues involved in real-life proceedings. Develop a keen awareness of the issues and a heightened sensitivity for the types of ethical dilemmas you could face in the future.


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

• Identify of how management integrity issues play directly into auditscope and procedures used by forensic investigators.

• Recognize valuation risks associated with certain types of investmentsecurities, and the complexities of establishing proper valuationprocedures.

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

• Recognize the relationship between responsibilities of the audit andthe audit committee, including with regard to whistleblower programs.

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

Topics Discussed • Analysis of ethical requirements and considerations• Fact patterns from situations faced by CPAs in public practice• Special ethical issues in select reporting and disclosure areas:

off-balance sheet financing, related party transactions, revenuerecognition, materiality, loan and lease loss reserves, restructuringcharges, and independence

• Key Issues in civil and regulatory actions• Effect of changes in disciplinary procedures and oversight• SEC enforcement proceedings and their implications


Acronym SMBZ


CPE Credit Hours 8


Intended Audience CPAs who require a review of recent accounting and auditing pronouncements

Prerequisite Previous auditing and accounting experience




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


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

• Identify various standard setters’ project updates.

Topics Discussed • Accounting standards updates• Attest Clarity Project• ARSC Clarity Project• FASB projects—leases and financial instrument• Private company financial reporting• IFRS in the United States – an update

Accounting and Auditing Update for Small Businesses




Upcoming Peer Review: Is Your Firm Ready?

Acronym SNPR


CPE Credit Hours 8


Intended Audience Practitioners subject to peer review who are involved in compiling, reviewing, or auditing financial statements of small and midsize businesses

Prerequisite Experience in providing audit, review, and compilation services




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


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

• Recognize the basic steps for monitoring and inspections.• Recall key considerations related to establishing a quality control

system based on the Quality Control Standards.• Recognize significant recurring engagement deficiencies and how to

prevent them.• Identify how to prepare for your next peer review – decisions to make

and pulling together the right information.

Topics Discussed • What to do between reviews to maintain a quality control environment

and continually prepare for the next review• Common engagement deficiencies and how to prevent them• Selection process—the peer reviewer and the review year-end• Quality control standards overview• What you need to assemble for your reviewer• Peer review wrap-up expectations• Solutions to common quality control issues



Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes

Acronym TTFS


CPE Credit Hours 8







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


• Identify the findings and implications of major fraud studies.• Identify the risk factors and red flags for each of the top ten fraud

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

risks.• Distinguish the methodology of how frauds are committed.• Identify trends in various types of fraud.

Topics Discussed • Major financial statement frauds including, among others, corruption

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

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

• Ponzi and asset flip scheme• Control implementation ideas• Risk factors in accordance with the revised authoritative guidance on

fraud


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Advanced Topics in a Single Audit .............................................................................................. 78Audits of State and Local Governments: What You Need to Know ............................................ 79Fundamentals for Performing a Single Audit Under the Uniform Guidance for Federal Awards ........................................................................................................................... 80Not-for-Profit Accounting and Auditing:Practical Cases for CPAs ............................................... 81Yellow Book Financial Audits....................................................................................................... 82Frequent Frauds Found in Governments .................................................................................... 83Frequent Frauds Found in Not-for-Profits ................................................................................... 84Not-for-Profit Organizations: Key Accounting and Reporting Considerations............................. 85GASB Statement No. 68 Audit and Accounting Workshop ......................................................... 86Annual Update for Governments and Not-for-Profits .................................................................. 87Case Studies in Not-for-Profit Accounting and Auditing .............................................................. 88Advanced Auditing of HUD-Assisted Projects ............................................................................. 89Yellow Book: Government Auditing Standards ........................................................................... 90Frequent Frauds Found in Governments and Not-for-Profits ..................................................... 91Recognizing and Responding to Fraud Risk in Governmental and Not-for-ProfiOrganizations .............................................................................................................................. 92Accounting and Reporting for Not-for-Profit Organizations ........................................................ 93GASB Statement No. 68 - In-Depth Government Pension Accounting & Auditing Seminar ...... 94Governmental Accounting and Reporting ................................................................................... 95Governmental Accounting and Auditing Update ......................................................................... 96Governmental and Not-for-Profit Annual Update ........................................................................ 97Audits of HUD-Assisted Projects ................................................................................................. 98Applying the Uniform Guidance For Federal Awards in Your Single Audit.................................. 99Not-for-Profit Accounting and Auditing Update ..........................................................................100Not-for-Profit Accounting & Reporting: From Start to Finish ......................................................101Studies on Single Audit and Yellow Book Deficiencies ............................................................. 102AICPA’s Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs ............................................................................................. 103

Table of Contents

Government & Not-For-Profits

Copyright 2016 AICPA • Unauthorized Copying Prohibited 77Copyright 2016 AICPA • Unauthorized Copying Prohibited 77

Government & Not-For-Profit

Advanced Topics in a Single Audit Updated for OMB Uniform Guidance for Federal Awards

Acronym ADUG

Field of Study Auditing (Governmental)

CPE Credit Hours 8


Intended Audience Auditors responsible for planning, directing, and reporting on single audits

Prerequisite Experience in single audits




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


• Identify fundamental auditee and auditor responsibilities in acompliance audit of federal awards.

• Recognize the requirements related to the Schedule of Expendituresof Federal Awards (SEFA).

• Determine major federal programs to be audited in a complianceaudit.

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

• Identify the requirements for testing compliance relative to majorfederal programs.

• Recognize the reporting requirements of a single audit.• Recall guidance regarding sampling in a compliance audit.• Identify the audit requirements for program-specific audits.

Topics Discussed • Planning the compliance audit• Schedule of Expenditures of Federal Awards• Identifying federal assistance and determining major programs• Understanding, assessing and testing internal controls• Testing compliance with laws, regulations and the applicable

compliance requirements• Considerations for pass-through entities• Auditor’s reports• Audit sampling• Program-specific audit• Understanding, assessing and testing internal controls• Testing compliance with laws, regulations and the applicable

compliance requirements• Considerations for pass-through entities• Auditor’s reports• Audit sampling• Program-specific audit



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

Acronym AUSL

Field of Study Auditing (Governmental) (4) Accounting (Governmental) (4)

CPE Credit Hours 8


Intended Audience Auditors and financial staff of state and local governments

Prerequisite Knowledge of state and local governments




Whether you are a financial statement preparer or auditor, or you practice in state and local government, this course provides you with advice for handling audit and accounting issues common to state and local governments. You’ll get critical “how-to” guidance on planning, performing and reporting on your audit engagements; including financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, and the elements of net position.


• Identify the latest principles of Auditing and Accounting for State andLocal Governments.

••

Identify new GASB standards.Recall significant points related to auditing considerations includingRisk Assessment, Materiality, Group Audits, Concluding the Audit andAuditing Reporting with Illustrative Auditor’s Report.

• Analyze significant accounting transactions including FinancialInstruments; Revenues and Receivables; Capital Assets; Expenses/Expenditures and Liabilities; Net Position and Financial StatementsReconciliations.

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

• Recall key points related to financial statements prepared inaccordance with a Special Purpose Framework with IllustrativeAuditor’s Reports.

• Recall the latest requirements for Actuarial Valuations, Accountingand Financial Reporting.

Topics Discussed • Auditing Considerations• Significant Accounting Transactions• Actuarial Valuations, Accounting and Reporting• Special-Purpose Governments• Financial statements prepared in accordance with a Special Purpose

Framework including an Illustrative Auditor’s Report• Update of GASB Standards• Update of Government Auditing Standards• Recent Developments



Fundamentals for Performing a Single Audit Under the Uniform Guidance for Federal Awards

Acronym BAUG


CPE Credit Hours 8


Intended Audience Audit staff new to the single audit process and those needing a refresher of key elements of a compliance audit of federal awards

Prerequisite None




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


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

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

• Recall the concept of subrecipient monitoring and discuss relatedaudit considerations.

• Recognize the major program determination process.• Identify how the compliance supplement relates to the single audit.• Recall key points related to the auditor’s responsibility for testing

compliance and internal control over compliance.• Identify the key reporting requirements.• Identify some common audit deficiencies found in single audits

Topics Discussed • An overview of the single audits under the Uniform Guidance for

Federal Awards• Cost principles and administrative requirements• Schedule of Expenditures of Federal awards• Pass-through awards and subrecipients• Major program determination• Identifying types of compliance requirements and using the

compliance supplement• Testing both compliance and internal control over compliance• Reporting requirements



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

Acronym CL4CNFP


CPE Credit Hours 4


Intended Audience Not-for-profit professional responsible for accounting and reporting and auditors of not-for-profits

Prerequisite Experience in the not-for-profit environment




Gain hands-on experience with case studies designed to simulate real-world scenarios and common problems in today’s not-for-profit environment. This course goes beyond the theory and will show you how to navigate the key issues that arise in not-for-profit accounting and auditing.


• Recognize financial statement presentation deficiencies• Properly apply the three net asset classifications• Recall key considerations in the auditor’s identification of fraud risk

factors. • Identify the accounting differences between contribution and

exchange transaction revenues.• Recognize key issues relating to the recording and valuation of

contributed services.• Properly apply concepts related to contributed services.

Topics Discussed • Financial statement requirements• Net asset classification• Consideration of fraud• Promises to give• Distinguishing contributions from exchange transactions• Auditing contributions• Contributed services



Yellow Book Financial Audits

Acronym CL4EOYB


CPE Credit Hours 4


Intended Audience Government auditors and public accountants planning or conducting audits in accordance with Generally Accepted Government Auditing Standards (“Yellow Book”)

Prerequisite None




Do you perform engagements in accordance with the Yellow Book? This course provides an excellent baseline of information to accountants in understanding governmental auditing. It is essential that all auditors planning and conducting audits in accordance with Generally Accepted Government Auditing Standards (GAGAS, GAS, or simply the “Yellow Book”) understand and be able to discern key concepts and standards accordingly in executing their responsibilities.


• Recall the concepts and guidance found in the Yellow Book.• Recognize Yellow Book requirements related to CPE, independence,

and peer review.• Identify the additional requirements for performing an audit under

Government Auditing Standards.• Recognize the additional reporting requirements for financial audits.

Topics Discussed • Foundation and ethical principles of government auditing• Standards for use and application of Generally Accepted Government

Auditing Standards (GAGAS) (“Yellow Book”)• General standards• Standards for financial audit



Frequent Frauds Found in Governments

Acronym CL4FGOV


CPE Credit Hours 4


Intended Audience Auditors and financial staff of governmental organizations

Prerequisite Knowledge of governmental accounting and reporting




What are some of the common frauds that occur in governmental organizations and how could they have been avoided? Through an informative case study approach, this course illustrates frauds that make headlines and damage the reputations of governments. Rather than speaking generically about fraud, this course analyzes several unique frauds that occur in the governmental sector. Recognizing fraudulent or deceptive practices is not always easy, but this course will sharpen your forensic skills with techniques to help you to detect possible fraudulent activities in the governmental environment.


• Recognize how interim fraudulent reporting may impact plannedreliance on internal controls and any related audit procedures.

• Identify how personnel policies and procedures can be circumventedand lead to possible fraud or abuse.

• Recall potential ways to follow up on noted indications of fraud,abuse, and weaknesses in internal control.

• Recognize how management override of internal controls can lead topossible fraud.

Topics Discussed • Interim financial reporting• Personnel fraud• Management override• Personal use of public assets• Misappropriation of assets• Procurement cards



Frequent Frauds Found in Not-for-Profits

Acronym CL4FNFP


CPE Credit Hours 4


Intended Audience Auditors and accounting and financial professionals of not-for-profit organization

Prerequisite Knowledge of not-for-profit organizations




What are some of the common frauds that occur in not-for-profit organizations and how could they have been avoided? Through an informative case study approach, this course illustrates common frauds that make headlines and damage the reputations of not-for-profit organizations. Rather than speaking generically about fraud, this course analyzes several common frauds that occur in the not-for-profit sector. Recognizing fraudulent or deceptive practices is not always easy, but this course will sharpen your forensic skills with techniques to help you to uncover fraudulent activities in the not-for-profit environment.


• Recognize how expense allocation policies can be circumvented andlead to possible fraud.

• Identify how various board incentives and mandates may be possibleindicators of fraud.

• Identify how audit procedures may or may not detect fraudulentpersonnel activity.

• Identify how donated assets and capital assets, in general, may bemisappropriated.

Topics Discussed • Misappropriation of benefits• Grant expense allocations• Pledges and contributions• Fictitious employees• Donated assets• Payroll-related fraudulent activity



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

Acronym CL4FSNPO

Field of Study Accounting (Governmental)

CPE Credit Hours 4


Intended Audience Auditors, practitioners and accounting and finance professionals of not-for-profit organizations





This course provides you with the tools necessary to enhance your not-for-profit accounting skills and create value-added services to clients. We take you beyond the theory through a case-study-intense, highly interactive, classroom environment where you will examine, evaluate, and perform case studies enhancing your working knowledge of fundamental not-for-profit accounting and reporting.


• Identify major components of accounting and reporting in not-for-profit organizations.

• Recognize appropriate accounting for recording and recognizing contributions.

• Identify concepts related to valuation of contributed services and promises received near year-end.

• Determine the appropriate accounting for membership dues under various scenarios.

Topics Discussed • Contributed services• Membership fees• Common financial statement mistakes• Grant contributions and exchange transactions



GASB Statement No. 68 Audit and Accounting Workshop

Acronym CL4GA68

Field of Study Governmental Auditing (2) Governmental Accounting (2)

CPE Credit Hours 4


Intended Audience Auditors and financial managers responsible for the accounting and reporting of state and local governments, agencies, divisions and teams. Auditors responsible for pension audits and staff responsible for financial reporting related to pensions.

Prerequisite Prior experience with governmental accounting and reporting




GASB Statement No. 68 changes the playing field for government organizations. Learn about the landmark pension accounting changes and how they change the accounting and financial reporting of pension benefits. Practical examples illustrate the new accounting requirements and more extensive note disclosures along with required supplementary information.


• Recall new accounting requirements for single employer, agentmultiple-employer, and cost-sharing multiple-employer plans.

•

•

Identify the substantial changes to methods and assumptions used to determine actuarial information.Recall how net pension liability (asset), pension expense, and deferred outflows of resources and deferred inflows of resource related to pensions are calculated and derived.

• Recognize the role of management specialists, auditor specialists,and service organizations, and the related audit implications.

• Distinguish the responsibilities of plan management, the plan’sauditor, employer management, and the employer’s auditor in thecontext of audits of government employers.

• Audit pension plan disclosures.

Topics Discussed • GASB Statement No. 68 accounting by governmental employers• Pension plan disclosures



Acronym CL4GNAU


CPE Credit Hours 4


Intended Audience Accounting and finance personnel responsible for accounting and financial reporting for governments and not-for-profits, auditors for these entities

Prerequisite Basic knowledge and experience in governmental and not-for-profit accounting and auditing




Annual Update for Governments and Not-for-Prof ts

Catch up on the latest developments in accounting and auditing for state and local governments and not-for-profits in a power-packed four-hour session. You will review recent activities of the OMB, GAO, AICPA, GASB, and FASB, and also get a feel for significant projects that these organizations are working on for the future.


• Recall key points related to new pronouncements recently issued by the OMB, GAO, AICPA, GASB, and FASB.

• Apply new requirements efficiently and effectively.

Topics Discussed • Federal government activities• Accounting standards updates• ASB Clarity Project• AICPA activities and emerging issues related to not-for-profit entities• GASB activities



Case Studies in Not-for-Profit Accounting and Auditing

Acronym CNFP


CPE Credit Hours 8


Intended Audience Not-for-profit professionals responsible for accounting and reporting and auditors of not-for-profits





Gain hands-on experience with case studies designed to simulate real-world scenarios and common problems in today’s not-for-profit environment. This course goes beyond the theory and will show you how to navigate the key issues that arise in not-for-profit accounting and auditing.


• Identify the accounting differences between contribution andexchange transaction revenues.

• Recall key issues relating to the recording and valuation ofcontributed services.

• Identify key accounting issues related to pledges and special event costs associated with a capital campaign.

• Recognize financial statement presentation deficiencies by reviewing an incorrectly prepared statement.

• Apply important auditing concepts to a statement of functional expenses.

• Determine effective audit procedures to employ in response to identified fraud risk factors

• Analyze critical concepts involved in auditing contributions.

Topics Discussed • Financial statement requirements• Net asset classifications: unrestricted, temporarily restricted and

permanently restricted net assets• Consideration of fraud• Promises to give• Distinguishing contributions from exchange transactions• Auditing contributions• Contributed services• Split-interest agreements• Assessing internal control deficiencies• Capital campaigns and special events• Fundraising events and membership• Allocation of costs relating to fundraising• Audit issues related to the statement of functional expenses



Advanced Auditing of HUD-Assisted Projects

Acronym EO-AHUD


CPE Credit Hours 8


Intended Audience CPA firm audit manager (and above) involved with the performance of audits of HUD-assisted projects

Government auditors and HUD-assistance grantees

Prerequisite Experience in conducting and/or planning HUD audits



First Offering DateJune 15, 2015 (First offering date guaranteed for all orders placed by 2/1/16)

Gain important insights into compliance pitfalls for HUD-assisted housing owners and managers. Learn to recognize and apply the latest changes in the federally-assisted housing industry and efficiently plan, perform, and report a HUD-assisted engagement. Uncover the effects of OMB on HUD-assisted not-for-profit entities


• Identify issues unique to the HUD-assisted project environment.• Apply components of due professional care to the HUD-assisted

project environment.• Identify the required disclosures for HUD audits.• Recall the HUD’s policy on submission, review, and reporting

requirements.• Identify the requirements for the separate agreed-upon procedures

engagement prior to submission of the financial data templates of REAC.

• Recognize the compliance requirements for both Title I and Title II approved lenders.

Topics Discussed• HUD audit environment• Audit standards for audits of HUD-assisted projects• Fieldwork standards for audits of the HUD-assisted projects• Audits of HUD-regulated lenders• Reporting standards for audits of HUD-assisted projects• Annual financial statement requirement• Mortgagees



Yellow Book: Government Auditing Standards

Acronym EO-YB


CPE Credit Hours 8


Intended Audience Government auditors and public accountants planning or conducting audits in accordance with Generally Accepted Government Auditing Standards (GAGAS) (“Yellow Book”)

Prerequisite None




Do you perform engagements in accordance with Generally Accepted Government Auditing Standards (GAGAS or GAS or the “Yellow Book”)? This course provides an excellent baseline of information to accountants as it relates to understanding Government Auditing Standards, including the foundation of government auditing and the related concepts and standards. It is essential that all auditors planning and conducting audits in accordance with Government Auditing Standards understand and be able to discern these concepts and standards in executing their responsibilities.


• Identify the guidance found in the Yellow Book.• Recognize the relationship between Government Auditing Standards

and other professional standards.• Recognize the Yellow Book guidance regarding independence.• Identify the Yellow Book requirements for financial statement audits

attestation engagements, and performance audits.

Topics Discussed • Foundation of government auditing, including ethical principles• Standards for use and application of Generally Accepted Government

Auditing Standards• General standards, including independence• Standards for financial audit• Standards for attestation engagements• Fieldwork and reporting standards for performance audits• Latest developments



Frequent Frauds Found in Governments and Not-for-Profits

Acronym FFGN


CPE Credit Hours 8


Intended Audience Auditors and accounting and financial professionals of governmental and not-for-profit organizations

Prerequisite Knowledge of government and not-for-profit sector




What common frauds occur in governments and not-for-profits and how could they have been avoided? Through an informative case study approach, this course illustrates common frauds that make headlines and damage the reputations of government and not-for-profit organizations. Recognizing fraudulent or deceptive practices is not always easy, but this course will sharpen your forensic skills with techniques to help you to uncover fraudulent activities in the governmental and not-for-profit environments.


• Determine how interim fraudulent reporting may impact plannedreliance on internal controls and any related audit procedures.

• Recall how personnel policies and procedures can be circumventedand lead to possible fraud or abuse.

• Recognize potential ways to follow up on noted indications of fraud,abuse, and weaknesses in internal control.

• Recall how management override of internal controls can lead topossible fraud.

• Recall how bribes and kickbacks may occur.• Recognize how donated assets and capital assets in general might

be misappropriated.

Topics Discussed • Interim financial reporting• Misappropriation of benefits• Personnel fraud• Grant expense allocations• Management override• Pledges and contributions• Personal use of public assets• Fictitious employees• Misappropriation of assets



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

Acronym FRGNP


CPE Credit Hours 8


Intended Audience Auditors and financial staff of governmental and not-for-profit organizations

Prerequisite Knowledge of government and not-for-profit sector




Recognizing fraud risks in governmental and not-for-profit orga izations is often challenging due to the inherent nature of these organizations. In addition to their public nature, these organizations may have limited support staff or staff with limited accounting expertise which can result in less than effective fraud prevention and detection programs and/or increased opportunities for fraud. Using a combination of examples, explanations of audit standards, and case studies, obtain an understanding of the frauds most commonly perpetrated in government and not-for-profit organizations and what prevention and detection procedures are effective in responding to these fraud risks. This course also discusses how auditors might address their responsibilities with respect to fraud in a financial statement audit of governmental and not-for-profit organizations.


• Recognize common fraud schemes often perpetrated in governmental and not-for-profit organizations.

• Recall the auditor’s responsibility with respect to fraud in a financial statement audit.

•

•

Recall strategies to prevent, deter, and/or detect fraud in governmental or not-for-profit organizations.Determine audit procedures effective in addressing the risk of material misstatement due to fraud in the financial statements of governmental and not-for-profit organizations.

Topics Discussed • GAAS and GAGAS standards related to the auditor’s responsibility

with respect to fraud in a financial audit• Recognize areas where fraud most likely occurs in governmental and

not-for-profit organization• Fraud programs and controls that may be effective in addressing

fraud risks in governmental and not-for-profit organization



Accounting and Reporting for Not-for-Profit Organizations

Acronym FSNPO


CPE Credit Hours 8


Intended Audience Auditors, practitioners and accounting and finance professionals of not-for-profit organizations





This course provides you with the tools necessary to enhance your not-for-profit accounting skills and create value-added services to clients. We take you beyond the theory through a case-study-intense, highly interactive, classroom environment where you will examine, evaluate, and perform case studies enhancing your working knowledge of fundamental not-for-profit accounting and reporting, presentation requirements, note disclosures unique to not-for-profits, and options allowed under GAAP.


• Identify major components of accounting and reporting in not-for-profit organizations.

• Recognize appropriate accounting for recording and recognizing contributions.

• Identify concepts related to valuation of contributed services and promises received near year-end.

• Apply fund accounting and the reclassification of fund balances into net asset classes.

• Recall the effects of split-interest agreements on not-for-profit entities• Determine the appropriate accounting for membership dues under

various scenarios.

Topics Discussed • Financial statement presentation• Note disclosures• Operating and nonoperating costs• Allocation of fundraising costs• Contributed services• Membership fees• Split-interest agreements• Common financial statement mistake• Grant contributions and exchange transactions• Statement of activities• Programmatic Investments



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

Acronym GA68

Field of Study Governmental Accounting (4) Governmental Auditing (4)

CPE Credit Hours 8


Intended Audience Auditors and financial managers responsible for the accounting and reporting of state and local governments

Prerequisite Prior experience with governmental accounting and reporting




GASB Statement No. 68, Accounting and Financial Reporting for Pensions, which becomes effective in 2015, represents a monumental change for those that prepare financial statements for and audit governmental pensions. We’ll explore issues such as actual note disclosures and RSI from early implementers, current practice issues, GASB’s Pension Implementation Guide and excerpts from the new pension chapter of the State and Local Government Audit and Accounting Guide. In addition, this course provides in-depth examples and exercises which allow participants practical application of the concepts presented.

Learning ObjectivesWhen you have completed this course, you should be able to:

• Identify the new employer accounting requirements for public sector defined benefit and defined contribution plans.

• Interpret the substantial changes to actuarial methods and assumptions used to determine the accounting numbers.

•

•

Calculate net pension liability (asset), pension expense, and deferred inflows and outflows of resources related to pensions and identify how they are displayed in the financial statements.Distinguish the various roles of the key players in the context of employer management, plan administrators and external parties.

• Apply the best practice solutions in single employer, agentmultiple employer and cost-sharing multiple-employer plan auditengagements.

• Prepare and audit the required employer pension note disclosuresand RSI.

• Determine various practice issues encountered while preparing orauditing the pension numbers and identify possible solutions.

Topics Discussed • GASB Statement No. 68 accounting and reporting by governmental

employers• Best practices for auditing single and multiple employer plans• Possible practice issues and practical solutions• Pension note disclosures and RSI



Governmental Accounting and Reporting

Acronym GAR


CPE Credit Hours 8


Intended Audience Auditors and financial managers responsible for the accounting and reporting of state and local governments, agencies, divisions, and teams

Prerequisite None




Governmental accounting and reporting is complex. Unravel the complexity with this course that explores case studies, real-world examples, and hands-on practice scenarios which offer a uniquely comprehensive blend of today’s significant updates, historical perspectives, and fundamental state and local government accounting and reporting requirements.

This course is excellent for participants familiar with fundamental state and local governmental accounting concepts, who are looking to perform a deep examination of fundamentals, such as how to prepare Agency Fund, Internal Service Fund, Investment Trust Fund, and Special Revenue Fund financial statements.


• Recall the fund structure used by state and local governments.• Recognize key aspects of the different Measurement Focuses

and Bases of Accounting (MFBA) used in governmental financial statements.

• Recognize key fund accounting transactions and events.• Identify the components of the capital assets and long-term liabilities

note disclosures.•

•

Recall the process of converting the governmental fund financial statements, together with the capital assets and long-term liabilities note disclosures, to the governmental activities columns on the government-wide financial statements. Identify the complexities of eliminating the Internal Service Funds before preparing the government-wide financial statements.

• Recall how to prepare the government-wide financial statement and required reconciliations using the conversion worksheets and Enterprise Fund financial statements.

Topics Discussed • Foundations of government accounting• Fund accounting• Preparing the government-wide financial statement• Note disclosures



Governmental Accounting and Auditing Update

Acronym GAU


CPE Credit Hours 8


Intended Audience Accounting and finance personne responsible for accounting and financial reporting for governments and auditors of governments

Prerequisite Knowledge of government accounting and auditing




Don’t let recent developments slip by you. Understand the latest on governmental accounting and auditing with this fast-paced interactive course that analyzes the recent GASB requirements toward governments and provides an understanding of OMB and Yellow Book requirements.


• Apply the most recent requirements of the GASB directed towardgovernments.

• Recall key points related to the latest developments in OMB andYellow Book requirements.

• Identify recent activities of the AICPA.

Topics Discussed • Federal government activities• Accounting standards updates• ASB Clarity Project• Key changes in audit requirements resulting from the

ASB Clarity Project• GASB activities



Governmental and Not-for-Profit Annual Update

Acronym GNAU


CPE Credit Hours 8


Intended Audience Accounting and finance personnel responsible for accounting and financial reporting for governments and not-for-profit entities and auditors for these entities

Prerequisite Basic knowledge and experience in governmental and not-for-profit accounting and auditing




Change is inevitable and at times overwhelming if you are unprepared. Ensure you are current in governmental and not-for-profit accounting and auditing. This update course is designed to prepare you for the latest accounting and auditing developments affecting governments and not-for-profits.


•

•

Apply the most recent requirements of the GASB and FASB directed toward governments and not-for-profits.Recall key points related to the latest developments in OMB and Yellow Book requirements.


Topics Discussed • Federal government activities• Accounting standards updates• ASB Clarity Project• AICPA activities and emerging issues related to not-for-profit entit es• GASB activities



Acronym HUD


CPE Credit Hours 8


Intended Audience Practitioners involved with or considering the performance of audits of HUD-assisted projects

Prerequisite None




Audits of HUD-Assisted Projects

Do your audits of HUD-assisted projects make the grade? Receive high marks when you are well-versed on HUD organizations, programs, policies, and procedures. Learn how to discern the various audit requirements for HUD programs and how to comply with specific HUD regulations, contracts, and procedures. Plus, review the latest developments on professional standards affecting particular federal programs and how they impact your audits.


• Recall HUD’s organization, programs, and policies.• Identify key concepts of the operating environment for property

owners and projects with HUD-insured mortgages, direct loans, or capital grants.

• Recognize reasons a developer would choose to develop property with government assistance and, therefore, government oversight and regulation, when conventional financing is available.

• Identify the specific requirements of OMB Uniform Guidance, Audits of States, Local Governments and Not-for-Profit Organizations that differ from the HUD Consolidated Audit Guide.

• Identify the annual financial statement reporting requirements of HUD.

• Identify requirements for the separate agreed-upon procedures engagement prior to submission of the financial data templates of REAC and with HUD’s policy on submission, review, and reporting requirements.

Topics Discussed • HUD programs• Coverage of the consolidated HUD audit guide• HUD’s organization, programs, and policies• Key regulatory and contract provisions• Annual financial statement requirement• Current developments in HUD housing programs• Section 8 programs• Auditing key regulatory and contract provisions• Applying the Consolidated Audit Guide to HUD-regulated mortgagees



Applying the Uniform Guidance for Federal Awards in Your Single Audits

Acronym INUG


CPE Credit Hours 8


Intended Audience Auditors performing single audit engagements, internal financial staff of governments, and not-for-profit entities interacting with auditors

Prerequisite Background of not-for-profit or governmental accounting and auditing




Does a single audit have you running in circles? This course provides you with the knowledge to be more efficient and effective at planning and performing audits in accordance with the requirements of the Uniform Guidance for Federal Awards and the Single Audit Act. Make sure your skills are up-to-date with the latest information in this challenging audit area.


• Recall the relationship of the Single Audit Act and the OMB Uniform Guidance for Federal Awards.

• Identify fundamental auditee and auditor responsibilities related to a compliance audit of federal awards.

• Recognize how major federal programs are determined.• Recall the requirements of the single audit as it relates to

understanding internal controls, assessing the level of control risk, and testing the effectiveness of internal controls relative to federal awards.

• Identify the single audit requirements for testing compliance with laws and regulations and the applicable compliance requirements relative to major federal programs.

• Recognize reporting requirements.• Identify the audit and reporting requirements for program-specific

audits.• Recall the types of guidance and requirements found in the Uniform

Guidance, including cost principles for federal awards.

Topics Discussed • Fundamentals of a single audit• Identifying federal assistance and determining major programs• Understanding, assessing and testing internal controls• Testing compliance with laws and regulations and applicable

compliance requirements• Auditor’s reports• Program-specific audit• Audit tools and guidance



Not-for-Profit Accounting and Auditing Update

Acronym NAU


CPE Credit Hours 8


Intended Audience Accounting and finance personnel responsible for accounting and financial reporting for not-for-profits and auditor

Prerequisite Knowledge of not-for-profit accounting and auditing




The best avenue to success is to be indispensable to your clients. The best way to becoming indispensible is having a solid understanding of your client’s business. This course details the latest developments affecting not-for-profits such as requirements of FASB directed toward the organizations and information on the latest OMB and Yellow Book developments.


• Apply the most recent requirements of the FASB directed toward not-for-profits

• Recall key points related to the latest developments in OMB andYellow Book requirements.


Topics Discussed • Federal government activities• Accounting standards updates• ASB Clarity Project• AICPA activities and emerging issues related to not-for-profit entities• Private company financial reporting



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

Acronym NPAR


CPE Credit Hours 8


Intended Audience Professionals working with or in the not-for-profit environment





Rather than training to run part of the race, train to run the entire race from start to finish. This course trains you to clear key hurdles in not-for-profit accounting and reporting in an efficient and effective manner. Avoid the potholes of confusion and finish first by providing a financial picture that end users can truly understand.


• Identify the unique aspects of the not-for-profit environment• Apply the unique not-for-profit accounting and reporting requirements.• Recall ways to perform more effective audits of not-for-profit

organizations with better knowledge of not-for-profit accounting and reporting requirements.

Topics Discussed • The not-for-profit government and GAA• Core elements of financial reporting• Exchange transactions and contributions• Gains and losses, expenses and reclassification• Investments and split interest transactions• Reporting and measuring results



Studies on Single Audit and Yellow Book Deficiencies

Acronym SAYB


CPE Credit Hours 8


Intended Audience Auditors performing single audits and internal financial staff of governmental and not-for-profit entities

Prerequisite Experience in Yellow Book and OMB environment




The AICPA Professional Ethics Division, Most Frequent Violations of Professional Standards Government and Not-for-Profit Investigation, reveals significant issues in single audits and Yellow Book engagements, including deficiencies in audit procedures performed, auditor’s reporting, and financial statement deficiencies.

In this course, learn how to avoid common deficiencies found in single audits and Yellow Book engagements using simulated case studies and practice exercises with lessons for today’s issues. These case studies and practice exercises are based on the Yellow Book and the Uniform Guidance for Federal Awards. They will assist you in avoiding common mistakes and recognizing deficiencies before it's too late.


• Identify common deficiencies in the use of engagement letters.• Recall the requirements of continuing professional education under

the Yellow Book CPE rules and GAO guidance.• Recall key points concerning the GAGAS Independence Framework

and related issues.• Identify considerations for major program determination.• Recall the process of drafting an audit finding.• Recognize auditee and auditor responsibilities related to the

Schedule of Federal Expenditures (SEFA) and potential problem areas in SEFA presentation.

• Recall the reporting requirements of a single audit.

Topics Discussed • Engagement letters• Management representation letters• Yellow Book continuing professional education• The GAO and Independence• Major program determination• Abuse• Fraud risk factors• Audit sampling• Documentation• Drafting finding• Schedule of Federal Expenditures (SEFA)• Reporting requirements



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

Acronym TGNP


CPE Credit Hours 8


Intended Audience External and internal auditors of governmental organizations and governmental accounting professionals

Prerequisite Experience in governmental accounting and auditing




Preparers of governmental and nonprofit financial statements and their auditors often seek advice from the AICPA’s Technical Hotline as well as from the GASB Technical Inquiry System. The advice they receive from these sources is high-quality and non-authoritative, but offers viable solutions or reasonable alternatives for accounting and auditing issues related to governmental and nonprofit organizations. The objective of this course is to enhance participants’ knowledge and application of professional judgment by providing a review of the top accounting and auditing issues faced by preparers of governmental and not-for-profit financial statements and their auditors based on calls and inquiries received by both the AICPA and GASB over the past year.


• Identify current accounting issues facing governmental and not-for-profit organizations

• Recognize audit challenges related to newly effective GASBstandards.

• Apply recent GASB pronouncements to accounting transactions.• Recall audit issues related to new and existing GASB standards.

Topics Discussed • Current GASB developments• Audit issues related to GASB developments• Recent GASB pronouncements and their impact on accounting and

reporting• Top advice from the AICPA’s Technical Hotline and the GASB

Technical Inquiry System


ABLTACCSCL4BFPCL4BIRWBECL4BMSCL4CSCBCL4FFMDCL4FSABMCL4GSCA CL4LAMACL4PYPLCL4SKSBCL4TKBPCOBPDAANFFMDFSABM IBV LAWUSKSB TCATKBP

Advanced Business Law for CPAs ............................................................................................ 105Advanced Controller and CFO Skills ........................................................................................ 106The New Controllership: Keys to Boosting Financial Performance .......................................... 107Real World Business Ethics for CPAs in Business and Industry .............................................. 108The New Controllership: Keys to Boosting Management Skills ................................................ 109Critical Skills for Budgeting Success ......................................................................................... 110Financial Forecasting: Planning for Success ............................................................................ 111Analyzing a Company’s Financial Statement .............................................................................112Position Your Organization for Success: Strategies for Today’s Competitive Environment .......113Lean Accounting and Management: Saving Money by Streamlining Operations ......................114Analyzing Costs, Productivity, and Efficiency: Three Ways to Boost Your Bottom Line ............115Controller’s Update: Today’s Latest Trends ...............................................................................116Risk, Cost, and Cash Management for Controllers and Financial Managers ............................117Transforming Your Role as Controller to Business Partner .......................................................118Analytics and Big Data for Accountants .....................................................................................119Financial Forecasting and Decision Making ..............................................................................120Financial Statement Analysis: Basis for Management Advice ...................................................121Introduction to Business Valuation ............................................................................................ 122Employment Law Update: Key Risks and Recent Trends ........................................................ 123Annual Update for Controllers ................................................................................................... 124Trusted Business Adviser Workshop ........................................................................................ 125Toolkit of Best Practices for Today’s Controller and Financial Manager ................................... 126

Table of Contents



AcronymABLT

Field of StudyBusiness Law

CPE Credit Hours8

Knowledge LevelAdvanced

Intended AudienceCPAs in business and industry, and CPAs in public practice who want to increase their knowledge of legal issues encountered by businesses

PrerequisiteExperience in, and knowledge of, legal issues encountered by businesses




Advanced Business Law for CPAs

Get a solid understanding of complex legal issues that come up every day and learn how to respond to them. Issue identification is often what separates top financial officers and managers from others. This course covers legal issues in employment, social media/privacy, e-business, intellectual property, corporate law, securities, business taxes, environmental regulation, and public company matters. Limit your clients’ individual liability and insurance, head off tax issues, and take advantage of alternate forms of dispute resolution.


••

Identify complex legal issues typically encountered by businesses. Interpret measures that businesses can implement to reduce legal exposures for entities, officers, and directors.

• Evaluate business disputes and potential resolutions. Trends inbusiness law among topics including employment, tax, liability,intellectual property, and many more.

• Assess trends in business.

Topics Discussed• Employment cases covering topics such as at-will employment,

constructive discharge, retaliation, discrimination, harassment, whistleblower rights, and more

• Protecting intellectual property of the business, including how to prevent migration of the business’s trade secrets

• Social media privacy and e-business legal issues• Significant cases filed against business, and how these cases might

have been avoided or damages mitigated• Securities regulation and business insurance• Key cases and legislative developments in business tax,

environmental, and corporate law• Alternate forms of dispute resolution, including pros and cons of

arbitration and mediation




Advanced Controller and CFO Skills

Acronym ACCS

Field of Study Finance

CPE Credit Hours 8


Intended Audience Controllers and CFOs with at least four years of leadership experience and the desire to expand in their role

Prerequisite Previous financial management experience




This course examines best practices of leading-edge controllers and CFOs. Demonstrate your advanced skills that add value and contribute to the success of the organization. You will learn specific skills every CF or controller needs to be successful, and you will find that you suddenly have more power and influence than you ever thought possible. Show the company’s leadership how vital you are to their profitability.


• Identify the the critical skills that today’s CFO needs to add value to your company and boost your career.

• Compare your personal goals with the organization’s mission and improve your skills in the key areas needed for success.

• Determine how to become a powerful agent for positive change and an advocate and coach for your team.

• Identify the leadership skills that your firm needs you to have.

Topics Discussed • Isolate the critical skills and attitudes to be effective in the future• Become an effective coach• Development of measurable missions and strategies• Aligning a firm s strategies with its internal reporting system• Selling ideas and generating “buy-In” from others• Recognition of and response to the need for constant change and

adaptation• Developing a tailored action plan suitable to specific need



The New Controllership: Keys to Boosting Financial Performance

Acronym CL4BFP

Field of Study Management Advisory Services

CPE Credit Hours 4


Intended Audience CFOs, controllers, and other financial managers

Prerequisite Experience in financial management in a medium or small company




This program recognizes that the controller must have current technical knowledge of financial subjects such as cash and debt management, planning, the latest accounting department efficiency issues, and new oversight and control concepts. This course makes a clear and important distinction between the older-style organization similar to GM, and the newer organizations like Google or Apple. As the course moves through the subjects, constant contrast is made between how things are done in the modern versus the older-style organization. Make sure you have all the right tools to thrive in today’s environment and manage a more successful organization!


• Determine how you, as a finance professional, can influence your organization’s success and make the most of your company’s potential.

• Apply techniques for managing a more successful organization.• Identify new and more efficient ways to run your department.• Distinguish new ways of achieving greater success as an individual.

Topics Discussed • Planning and budgeting• Risk management• Customer service and efficiency• Cash and debt management• Cloud computing



Real-World Business Ethics for CPAs in Business and Industry

Acronym CL4BIRWBE


CPE Credit Hours 4


Intended Audience CPAs in business and industry employed in financial accounting and reporting functions and CPAs who are managers, advisers for businesses

Prerequisite Experience in financial repo ting




This course provides case studies drawn from real-life situations involving CPAs in business and industry. Explore ethical issues from the perspectives of CFO, controller, and audit committee chair, in the context of actual regulatory and court proceedings that were resolved both in favor of and against financial managers, officers, and CPAs serving on boards of directors. These real-world cases deal with management integrity, financial reporting and disclosure issues, financial fraud, chain-of-command and communication issues, corporate crises, and professional responsibilities in relation to key industry topics. Gain a renewed sense of appreciation for the pitfalls faced by financial professionals in business and industry and a heightened sensitivity for the types of ethical dilemmas that exist.


• Identify what ethical standards and considerations are critical to CPAsin business and industry.

• Apply ethical standards and considerations to real-life industrysituations.

• Recognize the composition, duties, and responsibilities of auditcommittees.

Topics Discussed • Analysis of ethical requirements most commonly dealt with by CPAs in

business and industry• Fact patterns from actual situations faced by financial officers and

managers in business and industry• Special ethical issues in select areas: revenue recognition, materiality,

related party transactions, financial reporting, and disclosures



The New Controllership: Keys to BoostingManagement Skills

Acronym CL4BMS


CPE Credit Hours 4



Prerequisite Experience in financial management in a medium or small company




The controller of a company must have people management skills to hire the best people for the department, correct and coach in a successful fashion, and lead the department to the point where it is a well-oiled machine. The job of the controller is very challenging, and that is why we explore personal tips on individual efficiency, delegation, and working within the corporate politics of the organization. This course makes a clear and important distinction between the older-style organization similar to GM, and the newer organizations like Google or Apple. As the course moves through the subjects, constant contrast is made between how things are done in the modern versus the older-style organization. Make sure you have all the right tools to thrive in today’s environment and manage a more successful organization!


• Determine how you, as a finance professional, can influence your organization’s success and make the most of your company’s potential.

• Apply techniques for managing a more successful organization.• Identify new and more efficient ways to run your department.• Distinguish new ways of achieving greater success as an individual.

Topics Discussed • Changing styles of organizations• Leadership vs. management• Hiring the right people• Personality types• Employee motivation• Negotiation skills• Self-management



Critical Skills for Budgeting Success

Acronym CL4CSCB


CPE Credit Hours 4


Intended Audience CFOs, controllers, financial and budget managers, and analysts

Prerequisite At least two years experience preparing budgets, forecasts, and planning




Budgeting is both an art and a science. Learn how to apply leading-edge tools and methods to make your planning process more strategic and your budget process more flexible. Your budget should not lead to “turf wars” over precious and scarce resources. You will experience how to build a set of decision-making processes early on and how to use them to make smart resource allocation choices that benefit your entire organization. You will also explore ways to have your planning and budgeting process work to increase the potential for higher earnings.


• Identify what are the critical elements of the budgeting process inyour organization.

• Determine the key elements in building accountability.• Identify tools to help analyze proposals or options.• Determine ways to take your budgeting and planning to a higher

level and solve many high-level budget problems.• Identify budgeted action plans, cost initiatives, and a process for

calculating the return on investment for expenditures and head countincreases.

Topics Discussed • Ways to measure the impact of a strategy on firm spending• How nonfinancial performance impacts a budget s success• Visionary and game-free planning and forecasting• Ways to rally and strengthen the overall process• Finding the right balance among people, profits, and control



Financial Forecasting: Planning for Success

Acronym CL4FFMD


CPE Credit Hours 4


Intended Audience Financial professionals responsible for preparing financial forecasts

Prerequisite None




Proper planning is the key to the success of any company. With CPAs constantly being asked to plan a company’s future, forecasting is one area to demonstrate your special value. This course provides the tools necessary to project the balance sheet and statements of income and cash flow. Determine the company’s maximum sustainable growth and predict its external fund requirements.


• Recall the basics of planning and forecasting financial statements.• Recognize key considerations related to a basic forecasting model.• Identify the evidence of growth mismanagement.• Recognize how to analyze projected or forecasted financial

statements.

Topics Discussed • Overview of the forecasting process• The basic forecasting model• Techniques used to forecast sales• A case analysis on working capital planning• Forecasting the company’s capital structure• Projecting the income statement and balance sheet


Analyzing a Company’s Financial Statement

Acronym CL4FSABM

Field of Study Accounting (1), Auditing (1), & Finance (2)

CPE Credit Hours 4


Intended Audience Accounting professionals responsible for financial statement analysis

Prerequisite None




More and more, clients are turning to you for advice on financial performance. Are you ready? This course presents the financial statements as a set of dynamic instruments that can be used for accurate, relevant, and timely financial decisions. Focus on the economic and financial conditions that caused the statements to change and discover how businesses can manage liquidity, debt, and profitability. Plus, explore effect ratios, causal ratios, pro formal analysis, sustainable growth, and much more.


• Identify how an analyst places a value on a company.• Identify which ratios are effect ratios.• Recognize the causes of common financial problems and determine

solutions to common financial problems such as reduced liquidity,increased leverage, and low profitability.

• Recall how analytic tools help management make decisions.• Indicate ways to correct liquidity problems.

Topics Discussed • Valuation techniques• Effect ratios• DuPont system for analyzing profitability• Causal analysis• How to conduct a financial statement analysis



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

Acronym CL4GSCA


CPE Credit Hours 4


Intended Audience Owners, controllers, treasurers, financial officers, and other financial managers in organizations with less than $250 million in sales

Prerequisite Management experience in accounting, finance, or operations




In today’s economic environment financial professionals must play a active role in positioning their organization for success. Think about the following, and other related questions. How did your organization fare during the last recession? Is it prepared for the current and future competitive environment? Does your financial group still perform its tasks as it did several years ago? CPAs must foster innovation within the financial team and throughout their organizations. Gone are the days when financial staffs were viewed solely as being responsible for recording results and issuing reports. The ability to quickly turn data into useful information, accelerate the decision-making process, incorporate efficient safeguards, provide a pipeline of qualified professionals, and maximize financial returns are requirements today. To successfully perform these and a growing list of other responsibilities, financial professionals not only need to be well-grounded in their core technical skills, but also in non-traditional skills. This program provides specific ideas and actions that can improve both today’s activities and future results.


• Identify significant business trends and ways to add value in yourorganization.

•

•

Determine how to organize the finance function to meet current andfuture responsibilities.Identify ways to improve your ability to hire, manage, and retainskilled professionals.

• Analyze the current economic and competitive environment.• Apply insights into improving an organization’s decision-making

process.

Topics Discussed • Managing the finance function in a turbulent competitive environment• Incorporating strategic thinking throughout the organization• Accelerating the decision-making process• Providing a pipeline of skilled professionals



Lean Accounting and Management: Saving Money by Streamlining Operations

Acronym CL4LAMA


CPE Credit Hours 4


Intended Audience Industry CPAs in middle and upper management and public practitioners responsible for productivity improvement

Prerequisite Management responsibility in finance, operations, or planning




Companies using Lean Accounting have better information for decision making, have simple and timely reports that are clearly understood by everyone in the company and they focus their business around the value created from their customers. Learn to minimize waste and create wealth in your organization through a lean accounting and management approach that improves profitability by streamlining operations Provide customer value through target-costing and eliminate waste through value-stream management. Improve flow through capacity management. Achieve perfection through continuous process improvement. Those in both manufacturing and service industries can benefit from the techniques presented in this course.


• Formulate a plan to increase profitability by increasing value for customers and clients.

• Identify ways to create excellence and customer-driven performance.• Assess ways to improve the flow of products and services to the

client.• Evaluate critical processes to create perfection through continuous

process improvement.

Topics Discussed • Basic principles of lean accounting and thinking• Target costing and budgeting• Value stream management• Capacity Management• Material requirements planning• Continuous process improvement• Performance management



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

Acronym CL4PYPL


CPE Credit Hours 4


Intended Audience Any employee who must search for profit leaks or who is involved in improving his or her own work processes

Prerequisite Experience in financial management of a medium or small company




This hands-on workshop gives you specific ways to directly impact your organization’s bottom line. These proven techniques for plugging the most-overlooked profit leaks come from specific strategies for lowering costs, improving productivity, and gaining efficiencies. Explore the different methods in-depth, see how easy they are to implement and what huge impact they can have on the bottom line. Each tool or strategy is one to pass on to clients and co-workers.


• Determine a clear understanding of your organization’s strategy, how it drives costs, and how to create awareness of the impact of costs.

• Identify and remove costs that do not benefit the customer.• Analyze ways to improve internal processes for maximum

effectiveness.

Topics Discussed • How to identify profit leaks• Use of rewards and recognition to save money and increase

productivity • Ways to analyze the bottom-line impact of major decisions• Tools to measure the customer-service impact of cost-cutting

initiatives• Process for collecting ideas that increase profit




Controller’s Update: Today’s Latest Trends

Acronym CL4SKSB


CPE Credit Hours 4







Strengthen your abilities as a controller and help your management team understand current economic issues through the latest trends in accounting, finance, human resources, treasury management, and business systems. In this course you will discuss leading-edge topics in managerial accounting and finance in a session that is packed with useful tips and practical guidance that you can apply immediately.


• Identify current issues that impact the financial stability of your organization.

• Distinguish major trends in accounting, corporate finance, treasury management, and business systems.

• Use new tools for business planning, forecasting, budgeting, and reporting.

Topics Discussed • Leading-edge financial management tools and techniques• New issues in treasury management and controllership• Current trends in information systems and technology• Current trends in leading and developing staff to increase productivity

and profitability


Risk, Cost, and Cash Management for Controllers and Financial Managers

Acronym CL4TKBP


CPE Credit Hours 4


Intended Audience Owners, controllers, treasurers, financial office s, and other financial managers in organizations with less than $250 million in sales





When an organization fails, it is usually due to several factors. These often result from a number of undetected, poor practices that infect and grow throughout the entire organization. They can include a lack of understanding of costs, poor asset allocation, systems that support the status quo, failure to identify risk, tunnel vision by management, and so on. Often, management will repeat poor practices across the enterprise. For example, do you think a so-called “budgeting crisis” is normally due to the budget, or actually hidden, existing problems that were uncovered due to the budgeting process? This course demonstrates the use of practices and techniques specifically designed to assist CPAs and other financial professionals in adding value to their company through improved decision-making, cost management, understanding business cycles, managing continuous improvements, cash management, and risk management. Examples of actions by both successful and failed organizations are used throughout the session.


• Identify and correct practices that can negatively impact anorganization.

• Determine and measure cost drivers and trends.• Recall how to navigate an organization through the business cycle.• Apply and manage a variety of improvement programs.• Apply cash management activities and consolidate them into an

organization’s plans.• Identify and identify how to manage risk throughout the enterprise.

Topics Discussed • Techniques and ideas to establish and maintain an effective

organization• Examples of successful and failed companies as a source of learning• Identification of broad measures that provide insights into the

direction of the economy• Practical ideas to improve forecasting• Framework and methods to uncover and manage risk



AcronymCOBP

Field of StudyBusiness Management & Organization

CPE Credit Hours8


Intended AudienceCFOs, controllers and management accountants who want to improve the value add and impact of their skill set in order to drive the financial performance of an organization

PrerequisiteExperience in financial management of a medium or small company




Transforming Your Role as Controller to Business Partner

Are you ready to take your role as controller to the next level while adding significant value to the organization? A successful Controller will go beyond financial statements, internal controls and general accounting to create new value for the organization. We’ll explore new additional roles that controllers are now accepting and outline a roadmap you can use to expand your role as a controller from simply internal process/transaction oriented to externally focused understanding of industry and macro trends.


• Differentiate between the value of the traditional controller and the business oriented controller.

• Recall the definition of controllership in your company by integrating controllership into the larger financial and organization leadership function.

• Distinguish your role within your organization.• Apply a wide variety of financial and management skills to integrate

the position of controller into the organization’s overall financial process.

• Recognize how Servant Leadership increases the success of the controller.

Topics Discussed• Leadership vs. Management• Business and strategic planning processes• Corporate culture• Lean management techniques and processes• Promoting and maintaining an ethical culture• Recruiting, retaining and developing employees• Project and change management• Communications, listening and presentation skills• Managing “up” and how to master it• Business Strategy and the Controller• The need for increased efficiency and the application of Lean

techniques• Application of best practices in the Accounting Department



AcronymDAAN

Field of StudyFinance

CPE Credit Hours8


Intended AudienceCFOs, controllers, treasurers, and other financial managers

PrerequisiteNone




Analytics and Big Data for Accountants

Analytics is the new force driving business. Tools have been created to measure program impacts and ROI, visualize data and business processes, and uncover the relationship between key performance indicators, many utilizing the unprecedented amount of data now flowing into organizations. In this course, you will discuss leading-edge topics in analytics and finance in a session that is packed with useful tips and practical guidance that you can apply immediately.


• Deal with major trends in predictive analytics, optimization, correlationof metrics, and big data.

• Interpret and manage new trends in analytics techniques affectingyour organization.

• Utilize new tools for data analytics.• Critically interpret analytic reports and advise decision makers.

Topics Discussed• Evidence-based techniques for finding or generating data, selecting

key performance indicators, isolating program effects• Relating data to return on investment, financial values, and executive

decision making• Data sources including surveys, interviews, customer satisfaction,

engagement, and operational data• Visualizing and presenting complex results




Financial Forecasting and Decision Making

Acronym FFMD


CPE Credit Hours 8


Intended Audience Financial professionals responsible for preparing forecasts

Prerequisite None




Proper planning is key to any company’s success. With CPAs constantly being asked to plan a company’s future, forecasting is one area to demonstrate your unique value. This course provides the basic tools necessary to project the balance sheet and statements of income and cash flow. Determine the company’s maximum sustainable growth and predict its external fund requirements.


• Recall the basics of planning and forecasting financial statements.• Recall considerations related to a basic forecasting model.• Identify the evidence of growth mismanagement and develop the

skills to determine maximum sustainable growth.• Apply statistical procedures to forecasting.• Analyze projected or forecasted financial statements.

Topics Discussed • Overview of the forecasting process• The basic forecasting model• Techniques used to forecast sales• A case analysis on working capital planning• Forecasting the company’s capital structure• Projecting the income statement and balance sheet• Determining maximum sustainable growth• Using forecasting to aid growth planning• Forecasting short-term cash requirements


Copyright 2015 AICPA • Unauthorized Copying Prohibited


Financial Statement Analysis: Basis for Management Advice

Acronym FSABM

Field of Study Accounting (3)Auditing (3)Finance (2)

CPE Credit Hours 8


Intended Audience Accounting professionals responsible for financial statement analysis

Prerequisite None




More and more, businesses turn to you for advice on financial performance. Are you ready? This course presents the financial statements as a set of dynamic instruments that can be used for accurate, relevant, and timely financial decisions. Focus on the economic and financial conditions that caused the statements to change and discover how businesses can manage liquidity, debt, and profitability. Plus, explore effect ratios, causal ratios, pro forma analysis, sustainable growth, and much more.


• Identify how an analyst places a value on a company.• Recognize the causes of and determine solutions to common

financial problems such as reduced liquidity, increased leverage,and low profitability.

• Recall key points related to bankruptcy prediction models.• Indicate ways to correct liquidity problems.

Topics Discussed • Valuation techniques• Effect ratios• DuPont system for analyzing profitability• Causal analysis• How to conduct a financial statement analysis• Users of financial statement• Forecasting sustainable growth• Bankruptcy prediction models


Introduction to Business Valuation

Acronym IBV

Field of Study Specialized Knowledge and Applications

CPE Credit Hours 8


Intended Audience Financial and nonfinancial professionals participating in improving the decision-making process, internal operations, budgeting and forecasting, allocation of capital funds and/or the acquisition or divestiture of assets/businesses

Prerequisite None




Offer business valuation services to your clients with confidence and be the professional that clients trust to understand the basic valuation concepts, theory, and application. You will enhance your understanding of the concepts presented by putting them to the test in a real-life case study.


• Identify the basics of the valuation process, its applicability to certaintypes of engagements, and the various methods of valuation.

• Recognize the many questions which arise during a valuation study.

Topics Discussed • Users and practitioners of business valuations• Business valuation standards• Items necessary to prepare an engagement letter• Appraisal principles and theory• Developing forecasts for business valuations• The market approach to valuation• The asset-based approach to valuation• The income approach to valuation• Premiums and discounts to valuation• Preparing a valuation report



Employment Law Update: Key Risks and Recent Trends

Acronym LAWU

Field of Study Business Law

CPE Credit Hours 8


Intended Audience CPAs in business and industry and non-profits, and CPAs in public practice who want to increase their knowledge of employment law issues encountered by businesses and non-profits

Prerequisite Experience in, and knowledge of, employment law issues encountered by businesses and non-profits




Businesses and non-profits today face an explosion of EEOC actions and employment litigation that can threaten the organization’s financial stability as well as its reputation. This course will update you on, and provide tips about mitigating exposure for, the key employment risks that every employer faces: cyber issues such as social media, device and internet use, wrongful termination, retaliation, whistleblowers, all types of discrimination and harassment, workplace safety, wage and hour laws, immigration issues, laws such as the FMLA, ADA, HIPAA, COBRA, FLSA, and more. Know how to react to developing employment issues, understand recent trends in employment claims, and arm yourself with the knowledge and assessment tools that can make a difference for your employer or your clients.


• Measure risk in the primary areas of employment exposures.• Determine if your organization is current and compliant in cyber-

related issues affecting websites, devices, social media, and more.• Develop and enhance policies and procedures in response to

identified employment risk.• Understand trends in retaliation, discrimination, disability, wrongful

termination, and other high-risk areas of employment law.• Identify and implement measures to deter and reduce developing

employment-related legal exposures.

Topics Discussed • Employment issues related to social media, e-device and BYOD,

internet use, and website contents• Wrongful termination, at-will employment, constructive discharge and

retaliation• Age, race/national origin, sex, gender, sexual orientation, genetic,

religious, disability, and other forms of discrimination• Dealing with whistleblowers in all types of organizations• Wage and hour issues and immigration/undocumented workers• Using mediation and arbitration to resolve employment disputes• Family Medical Leave Act, Fair Labor Standards Act, HIPAA, COBRA,

ERISA, and more• When and why some employers are hit with multimillion dollar

verdicts in favor of former employees• Noncompete, nondisclosure, and nonsolicitation agreements, and

what works• Key trends in recent employment cases and legislation




Acronym SKSB


CPE Credit Hours 8


Intended Audience CFOs, controllers, treasurers, and other financial managers




First Offering DateMay 15, 2016 (First offering date guaranteed for all orders placed by 2/1/16

Annual Update for Controllers

Strengthen your abilities as a controller and help your management team understand current economic issues through the latest trends in accounting, finance, human resources, treasury management, and business systems. In this course you will discuss leading-edge topics in managerial accounting and finance in a session that is packed with useful tips and practical guidance that you can apply immediately.


• Identify current issues that impact the financial stability of your organization.

• Determine major trends in accounting, corporate finance, treasury management, and business systems.

• Use new tools for business planning, forecasting, budgeting, and reporting.

Topics Discussed • Leading-edge financial management tools and techniques• Human resource trends, ethics, generational differences, and

emotional intelligence• New issues in treasury management and controllership• Current trends in information systems and technology• Current trends in leading and developing staff to increase productivity

and profitability• Social Media• Internal Controls



Trusted Client Adviser Workshop

Acronym TCA

Field of Study Business Management and Organization

CPE Credit Hours 8


Intended Audience Sole practitioners, CPAs, and partners in small to midsize firm and staff looking to take on more leadership roles

Prerequisite Knowledge and experience with providing client services




No matter your level in the firm, you can become a strategic pa tner to your clients and translate day-to-day client challenges into consulting opportunities. This workshop provides a process and supporting tools to assist you in engaging in meaningful client dialogue, transforming client service and growing your practice.

This workshop is a combination of live presentation, video, workbook and role plays. Facilitated by practitioners currently using the process in their own firms, the workshop will provide practical guidance and real-life examples on how to implement this service model.


• Understand the changing professional landscape and the need for increased client service.

• Knowledgeably and confidently articulate your ideas and present yourself to clients.

• Engage in client need assessment discussions and get to the source of what keeps your clients awake at night.

• Think beyond core accounting services and consider holistic, strategic and proactive advice and ideas.

• Enhance your firm's atmosphere and cohesion.

Topics Discussed • Current professional trends• Understanding, articulating and pricing value• Engaging in thought provoking conversations utilizing specific

listening and questioning techniques• Preparing for and conducting an initial client consultation and client

proposal meeting

This workshop was created by the AICPA’s Private Companies Practice Section (PCPS). States will pay for course content and facilitator travel, but PCPS will pay the facilitator fee.


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

Acronym TKBP


CPE Credit Hours 8


Intended Audience Owners, controllers, treasurers, inancial officers, and other inancial managers in organizations with less than $250 million in sales




First Offering DateMay 15, 2016 (First offering date guaranteed for all orders placed by 2/1/15

When an organization fails, it is usually due to several factors. These problems often result from a number of undetected, poor practices that infect and grow throughout the entire organization. They can include a lack of understanding of costs, poor asset allocation, systems that support the status quo, failure to identify risk, tunnel vision by management, and so on. Often, management will repeat poor practices across the enterprise. This course demonstrates the use of practices, techniques, and analytical tools specifically designed to assist CPAs and other financial professionals in adding value to their company. These areas include decision-making, cost and capacity management, selected accounting practices, understanding business cycles, managing continuous improvements, cash management, valuation techniques, and risk management. Examples of actions by both successful and failed organizations are used throughout the session.


• Identify, and correct, practices that can negatively impact anorganization.

• Determine and measure cost drivers and trends.• Identify how to improve capital allocation processes and capacity

management.• Determine changes to a company’s practices and recall how to

navigate the organization through the business cycle.• Determine a process to drive continuous improvement through the

use of Lean.• Evaluate cash management activities and consolidate them into an

organization’s plans.• Select the framework, valuation techniques, and process for

managing M&A activity and capital programs.• Identify and manage risk throughout the enterprise.

Topics Discussed • Techniques and ideas to establish and maintain an effective

organization• Examples of successful and failed companies as a source of learning• Discussions concerning the impact of the components of costs,

capacity, and M&A activity• Identification of broad measures that provide insights into the

direction of the economy• Practical ideas to improve forecasting• The role of CPAs in acquisitions and divestitures• Framework and methods to uncover and manage risk



ADVSCATCPBADIBASBCHTXCL4BASBCL4CCDCL4CDIBCL4CHTXCL4CYCTCL4DIRSCL4HCRACL4HOTCL4ITETCL4ITRMCL4PTUCL4SSMCL4STSBCL4TLLLOCWRKCYCTDTTEO-F990F990AGPTHOTIITWINCTITETITTFMITNXUP

Advanced Tax Strategies for S Corporations ............................................................................ 129Annual Tax Update: Corporations and Pass-Through Entities ................................................. 130Basis/Distributions for Pass-Through Entities: Simplifying the Complexities............................ 131Buying and Selling a Business - The CPA’s Role ..................................................................... 132Tax Considerations and Consequences for Closely Held Businesses .................................... 133The CPA’s Role in Buying or Selling a Business ....................................................................... 134Capitalized Costs and Depreciation: Key Issues and Answers ................................................ 135Cancellation of Debt for Individuals and Businesses ................................................................ 136Practical Tax Tips and Techniques for Closely-Held Businesses .............................................. 137Smart Tax Planning Strategies for Individuals .......................................................................... 138IRS Disputes: Identifying Options for Your Client ...................................................................... 139Health Care Reform Act: Critical Tax and Insurance Ramifications .......................................... 140Hottest Tax Planning Developments Under the Current Tax Law ............................................. 141Estates and Trusts: Mastering Complex Income Tax Issues .................................................... 142Reviewing Individual Tax Returns: What Are You Missing? ...................................................... 143Annual Federal Tax Update ....................................................................................................... 144Social Security and Medicare: Maximizing Retirement Benefits ............................................... 145Tax Planning Strategies for Small Businesses: Corporations, Partnerships, & LLCs ............... 146Tax Consequences and Reporting Issues of LLCs, LLPs, LPs, and Other Partnerships ......... 147Corporate Tax Workshop: Get Ready for Busy Season ........................................................... 148Cut Your Client’s Tax Bill: Individual Tax Planning Tips and Strategies .................................... 149Advanced Tax Strategies for LLCs and Partnerships ............................................................... 150Form 990: A Comprehensive Approach to Accurate Preparation ............................................ 151Form 990: Exploring the Form’s Complex Schedules .............................................................. 152Best Practices for Payroll Taxes and 1099 Issues ................................................................... 153Hottest Tax Topics for 2016 ....................................................................................................... 1541040 Tax Return Workshop ....................................................................................................... 155Federal Income Tax Accounting: Maximizing Tax Benefits and Minimizing Tax Costs ............. 156Form 1041: Income Taxation of Estates and Trusts .................................................................. 157International Taxation ................................................................................................................ 158Multistate Income Tax ................................................................................................................ 159Nexus Update: Latest Developments in State Income, Franchise, and Sales Taxes ............... 160

Table of Contents

Taxation


PSASPTUSCORPSTSBTILATRUSTSUI

Advanced Mergers, Acquisitions, and Sales of Closely Held Businesses ................................ 161AICPA’s Annual Federal Tax Update ......................................................................................... 162S Corporations: Key Issues, Compliance, and Tax Strategies ................................................. 163Slashing Taxes for Your Small Business Clients: Corporations, Partnerships, & LLCs ............. 164Taxation of Individuals Living Abroad and Foreign Nationals Living in the U.S. ....................... 165Income Taxation of Trusts: Minimizing Your Clients Taxes ...................................................... 166Annual Tax Update: Individuals and Sole Proprietors ............................................................... 167


Taxation

AcronymADVSC

Field of StudyTaxation

CPE Credit Hours 8


Intended AudienceManagers and partners in public accounting who assist clients with tax planning for S Corporations

PrerequisiteCompletion of AICPA’s course S Corporations: Key Issues, Compliance, and Tax Strategies or equivalent knowledge and experience




Advanced Tax Strategies for S Corporations

The tax practitioner needs to understand the intricacies of the ever- popular S Corporation form of doing business. One must consider the tax affect various types of S Corporation distributions will have on its shareholders. Protect your shareholder/clients with careful compensation planning. Planning and reporting successful complex S Corporation transactions are examined. The uses of Qualified Subchapter Subsidiaries are explored to help you minimize your client’s tax bill with winning strategies related to this type of entity.


• Apply the rules related to acquisitions and liquidations of SCorporations.

• Recall the uses of trusts as S Corporation shareholders.• Recognize and apply the complex rules of basis and distributions.• Recall key points related to the use of redemptions in S Corporations.

Topics Discussed• S Corporation current developments: tax planning impact• Compensation planning• Basis in S Corporation stock• Distributions• Use of qualified subchapter S subsidiaries• Liquidations, reorganizations, and redemptions• Estate planning and use of trusts


AcronymATCP

Field of Study Taxation

CPE Credit Hours8

Knowledge LevelUpdate

Intended Audience Tax practitioners in public practice and industry who need to stay on top of the latest changes in the federal tax law as they relate to pass-through entities and C Corporations

PrerequisiteFamiliarity with federal tax issues for various entities



First Offering DateOctober 15, 2016 (First offering date guaranteed for all orders placed by 2/1/16)

Annual Tax Update: Corporations and Pass-Through Entities

Taxation

Be prepared before the tax season starts! Find out about the latest federal tax law changes, court decisions, and IRS pronouncements related to partnerships, LLCs, and C and S Corporations. Our discussion leaders will identify ways to integrate the latest tax law changes into planning and compliance engagements and help you provide more value-added services to your clients. With the ever-changing tax laws and their increased complexity, you can’t afford to miss this course!


• Identify new tax changes affecting the upcoming tax season.• Apply the latest planning ideas resulting from recent changes to tax

statutes, regulations, cases, and rulings.

Topics Discussed• Latest changes to federal tax statutes, regulations, cases, and rulings

for pass-through entities and C Corporations• Passive loss, at-risk and basis developments for flow-through e tities• The latest on reasonable compensation issues for corporate

shareholder/employees and the latest about self-employment issuesfor partners and LLC members

• New developments in the capitalization versus expense debate• Property transactions: depreciation and amortization, gains and

losses• Planning for the use of nontaxable transactions to defer tax liability• Accounting methods and periods•

•

Compensation issues: fringe benefits, pensions, and profit-sharing plansPractical, time-saving return preparation tips from leading tax practitioners

• Late-breaking tax legislation


AcronymBADI


CPE Credit Hours8


Intended Audience CPA firm managers, partners, and other tax practitioners who advise clients concerning issues related to the computation of pass-through entity basis, loss limitations, sales of interests and distributions

PrerequisiteExperience in business taxation




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

Taxation

The IRS is scrutinizing, more closely than ever, the basis owners have and the transactions for which the computation of basis is required. This course addresses the rules used to determine basis for partnerships and S Corporations, and puts the computation of basis in contexts that often come under scrutiny – loss limitations, distributions, and sales of an interest, among others. Learn the crucial rules for computing the adjusted basis and the tax treatment of distributions of pass-through entities, such as partnerships and S Corporations. Focus on the computation of the basis and the at-risk amount for these entities. Become familiar with correct allocation of liabilities among partners, the types and amounts of income that can result from distributions and sales of interests, and the basis of assets distributed from pass-through entities.


• Calculate the basis of a partnership interest or S Corporation stockownership.

• Determine the amount and the character of income or loss thepartner or shareholder should recognize, in the event of distributionsof property or money.

• Apply the basis, at-risk, and passive activity loss limitations to pass-through losses from partnerships, LLCs, and S Corporations.

• Determine the tax treatment of sales of either partnership interests orS Corporation stock.

• Calculate the basis of partnership or LLC property following certaindistributions and transfers of interests in the entity.

Topics Discussed• Structuring cash and property distributions to avoid unexpected tax

consequences• Adjusting basis in partnership assets to save future taxes• Measuring the gain or loss on the sale of an interest in a partnership

or S Corporation• Minimizing recognition of ordinary income on sale of an interest• Maximizing the amount of the pass-through losses deductible by the

partner/shareholder


AcronymBASB


CPE Credit Hours8


Intended Audience Advisors of closely held businesses, business owners and senior level managers, CFOs, bankers, auditors and others responsible for creating proper structure and advising in the purchase, sale or merger of a business





Buying and Selling a Business - The CPA’s RoleTaxation

Become the key adviser to a client or employer who’s buying or selling a business. Your advice will impact your client for years to come! Lead the team of advisers with a keen overview of the transaction in addition to specific tax and accounting technical advice. Buying and selling a business involves more than calculating a transaction gain or loss – it must be valued, due diligence must be conducted, and various stakeholders will be impacted.


• Recall the steps in a business acquisition.• Recognize the team of advisers involved with the transaction.• Recall key points related to due diligence procedures and transaction

documentation.• Analyze the three principle approaches to valuation of a business.• Identify key buyer groups and the impact of a sale on them.• Determine compensation alternatives for individual buyers and

sellers.

Topics Discussed• Transaction basics• Due diligence• Asset versus stock based transactions• Transaction terms• Buyer and seller best practices


AcronymCHTX


CPE Credit Hours8


Intended AudienceManagers and partners in public accounting who assist clients with tax planning and transactions, and owners and CFOs of closely held businesses





Tax Considerations and Consequences for Closely Held Businesses

Taxation

Provide insightful recommendations for the challenges faced by your closely held business clients. Employ smart business decisions that will minimize the tax burden, not only on the business, but also on the owners. The concepts are uniquely laid out in the course to allow you to easily and quickly identify those tax-saving strategies that fit your client’s situation.


• Recognize developing tax issues that are impacted by the business’ operations.

• Recall key points concerning strategies relating to benefits, choice of entity, basis considerations, financing alternatives, passive activity, nexus, cancellation of debt, bankruptcy, and compensation.

• Recall how to implement strategies to reduce the taxes paid by the business.

• Recognize and plan for the impact of the business taxes upon the owners of the business.

Topics Discussed• Entity options• Compensation• Retirement plans and deferred compensation• Passive activities and at-risk issues• Shareholder/partner basis• Insolvency and bankruptcy• Business losses• Distressed properties• Tax credits• Succession planning• Multistate taxation


AcronymCL4BASB


CPE Credit Hours4


Intended Audience Advisors of closely held businesses, business owners and senior level managers, CFOs, bankers, auditors and others responsible for creating proper structure and advising in the purchase, sale or merger of a business





The CPA’s Role in Buying or Selling a BusinessTaxation

Become the key adviser to a client or employer who’s buying or selling a business. Your advice will impact your client for years to come! Lead the team of advisers with a keen overview of the transaction in addition to specific tax and accounting technical advice. Buying and selling a business involves more than calculating a transaction gain or loss – it must be valued, due diligence must be conducted, and various stakeholders will be impacted.


• Recognize the team of advisers involved with the transaction.• Recall key points related to due diligence procedures and transaction

documentation.• Analyze the three principle approaches to valuation of a business.• Identify key buyer groups and the impact of a sale on them.• Determine compensation alternatives for individual buyers and

sellers.

Topics Discussed• Transaction basics• Due diligence• Asset versus stock based transactions• Transaction terms• Buyer and seller best practices


AcronymCL4CCD


CPE Credit Hours4


Intended Audience Public accounting staff and senior associates, tax professionals in company finance or tax departments

PrerequisiteNone




Capitalized Costs and Depreciation: Key Issues and Answers

Taxation

Gain a comprehensive and practical understanding of the various complex tax laws dealing with property transactions from acquisition to disposition. This course provides analysis of the rules dealing with depreciation, amortization, like-kind exchanges, involuntary conversions and sale of property. It also covers important property-related timing issues and planning opportunities that can lead to significant tax savings for C Corporations and S Corporations.


• Calculate the initial tax basis and adjusted tax basis of business property.

• Recall how to determine the tax basis of self-constructed assets.• Distinguish between deductible repairs and capitalized improvements

under new tax provisions.• Indicate classification of expenditures for tax purposes property.• Recall recent changes in the tax rules related to classification of

expenditures and tax result.• Recognize deduction recognition issues related to amortization.• Recall fundamental points of the MACRS system of depreciation/ cost

recovery.• Recognize eligibility for immediate §179 expensing.

Topics Discussed• Capital improvements and repair• Adjusted tax basis• Tax depreciation and amortization• First year expensing-IRC section 179• Depreciation methods• The latest Revenue Procedures related to the final repair regulations

and form 3115, change in accounting method.

This course is similar to Capitalized Costs and Depreciation with select different content and resulting CPE credit.


AcronymCL4CDIB


CPE Credit Hours4


Intended Audience CPAs and tax preparers with at least two years of experience in public accounting

PrerequisiteTwo years of experience in taxation




Cancellation of Debt for Individuals and Businesses

Taxation

Many clients have probably come to you in recent months with an assortment of issues related to foreclosures, short sales, and restructured debt. Are you ready to help them and provide solutions? This example-heavy course explores the multi-faceted topic of cancellation of debt for individuals and businesses. Topics discussed include proper treatment and reporting of foreclosures, short-sales, income reported on forms 1099-C and 1099-A, and preparation of Form 982 among others. Income exclusions related to qualified principal residence indebtedness, qualified real property business indebtedness, bankruptcy, and insolvency will be reviewed with real-life examples.


• Recall how to report cancellation of debt on individual and businesstax returns.

• Use the tax attribute reduction rules in order to complete Form 982 forvarious entity types.

• Recognize opportunities and pitfalls for your clients related to debtforgiveness.

• Identify the latest tax law changes, court cases, and developments.

Topics Discussed• Types of debt – recourse and nonrecourse debt• Forms 1099-A and 1099-C• Exclusions – bankruptcy, insolvency, qualified farm indebtedness

qualified real property business indebtedness, qualified principal residence indebtedness

• Individuals – Reporting on Schedules C, E, and F• Partnerships• S Corporations• C Corporations


AcronymCL4CHTX


CPE Credit Hours4


Intended AudienceManagers and partners in public accounting who assist clients with tax planning and transactions, and owners and CFOs of closely held businesses





Practical Tax Tips and Techniques for Closely-Held Businesses

Taxation

Provide insightful recommendations for the challenges faced by your closely held business clients. Employ smart business decisions that will minimize the tax burden, not only on the business, but also on the owners. The concepts are uniquely laid out in the course to allow you to easily and quickly identify those tax-saving strategies that fit your client’s situation.


• Recognize developing tax issues that are impacted by the business’ operations.

• Recall significant considerations concerning strategies relating to benefits, choice of entity, basis considerations, financing alternatives passive activity, nexus, cancellation of debt, bankruptcy, and compensation.

• Apply strategies to reduce the taxes paid by the business.• Recognize how to plan for the impact of the business taxes upon the

owners of the business.

Topics Discussed• Entity options• Retirement plans and deferred compensation• Passive activities and at-risk issues• Shareholder/partner basis• Business losses• Distressed properties• Succession planning


AcronymCL4CYCT


CPE Credit Hours4


Intended Audience CPAs looking for innovative tax-planning techniques to help clients avoid higher taxes

PrerequisiteBasic knowledge of individual income taxation




Smart Tax Planning Strategies for IndividualsTaxation

Make sure your clients are protecting themselves from the onslaught of higher taxes. Get the latest techniques for building and conserving wealth through proactive tax-planning and investment strategies. Completely updated for tax law changes, this course will bring you up-to-date on the latest strategies which will keep more money in the hands of your clients and make you look like a hero!


• Recall how to increase client wealth by focusing on tax-savingopportunities.

• Apply tax-planning moves in light of new and recent taxdevelopments.

• Recognize ways to protect your client from tax pitfalls.• Recall anticipated possible tax legislation and determine how to

position your clients for financial success

Topics Discussed• Tax-smart strategies for capital-gain assets and fixed-income

investments• 0.9% and 3.8% Medicare taxes• Mutual fund tax strategies• Tax-saving ideas for self-employed clients - including ways to reduce

self-employment and FICA taxes, strategies for husband-wife businesses, depreciation breaks, and lots more

• Tax angles for vacation homes, timeshares, and co-ownershiparrangements

• Divorcing clients - tax angles are critically important• Understanding the tax implications of personal residence short sales

and foreclosures• Employer stock options: tax planning moves


AcronymCL4DIRS


CPE Credit Hours4


Intended Audience CPAs, enrolled agents, and attorneys

PrerequisiteNone




IRS Disputes: Identifying Options for Your Client

Taxation

Get the confidence and understanding you need to stand up to the Internal Revenue Service. Learn about what may trigger an audit, how to negotiate with the IRS, settle on appeal, and qualify for an IRS collection program. Represent your client with confidence and evaluate your client’s best options for dealing with the IRS.


• Determine whether a tax liability has been properly assessed againstyour client.

• Identify procedures IRS is required to follow in order to assess theTaxpayer.

• Recall how to advise clients about how to prevent the filing of federaltax liens and minimize the adverse effects of filed liens.

• Recall how to advise clients concerning the levy, seizure, and sale ofproperty.

• Recall how to advise clients when they may be eligible for an IRSinstallment agreement.

• Identify the circumstances in which an installment agreement is in theclient’s best interests.

• Recall how to advise clients about applying for an offer incompromise.

• Recall how to complete IRS Form 656 and a Collection InformationStatement in order to maximize the probability of the offer incompromise being accepted.

Topics Discussed• The Assessment Process• The Collection Process for tax liens and levies• The IRS process for seizures and sales of taxpayer property• Installment Agreements• Offers in Compromise


AcronymCL4HCRA


CPE Credit Hours4


Intended AudienceCPAs, enrolled agents, and financial advisers

PrerequisiteNone




Health Care Reform Act: Critical Tax and Insurance Ramifications

Taxation

The Affordable Care Act continues to be phased in this year and in future years. This seminar will help you better understand the impact of the Act so you can describe to your clients how health care and paying for coverage will change in the future. In addition, you’ll discover how to use this information for tax planning opportunities. This topic is constantly changing so make sure you’re up-to-date on the latest information.


• Recall key points related to tax ramifications associated with implementation of the Act.

• Identify penalties that apply to individuals and businesses.• Recall tax changes that recently went into effect.• Recall how to assist clients with tax planning under the Affordable

Care Act.

Topics Discussed• Individual Shared Responsibility Payments and Premium Tax Credits• Employer Shared-Responsibility Payments• IRS Employer and Insurer Reporting Requirements• Small Business Tax Credit, SHOP Exchange, and Other ACA Tax

Changes Impacting Individuals


AcronymCL4HOT


CPE Credit Hours4


Intended AudienceAll practitioners

PrerequisiteBasic understanding of individual and business taxation




Hottest Tax Planning Developments Under the Current Tax Law

Taxation

Are you up-to-date on the latest tax planning developments for 2016? This course explores the hottest tax planning topics which will impact you and your clients. Discover how these topics may impact tax planning strategies and be in a position to help minimize your client’s tax bill.


• Determine whether a client’s tax plans are intact.• Apply recent tax law legislation to adjust tax planning strategies.• Recognize new tax planning opportunities.• Recall ways to minimize a client’s tax bill.

Topics DiscussedCurrent and Latest Tax Law Developments Affecting Individuals and Small Businesses including

• Update on Affordable Care Act tax developments• Tax changes for individuals and businesses including extenders

legislation• Dealing with the 3.8% net investment income tax (NIIT), including

planning strategies• Court decision tax developments• Update on home ownership tax issues• Update on passive activity loss (PAL) issues• Hot tax planning strategies for individuals and small businesses• Bankruptcy and insolvency, short sales and foreclosures• Personal residence to rental property conversions• PAL limitations• Affordable Care Act• Manage Section 1231 losses• PAL and LLC members• SE tax rules and active LLP partners• Fringe benefit issues for partners and S Corp SH

Current and Latest Tax Law Developments for Corporate Entities,including

• Dividends, stock redemptions, and share sales• Reasonable compensation• Professional corporation conversions to LLC or LLP• Non-compete agreement updates


AcronymCL4ITET


CPE Credit Hours4


Intended AudienceCPAs and financial planners with basic knowledge of federal income tax concepts

PrerequisiteNone




Estates and Trusts: Mastering Complex Income Tax Issues

Taxation

Protect your clients’ assets and shield their estates from increased taxation brought about by the changing tax code. Understand the tax obligations of trusts and estates and how these obligations affect beneficiaries. This course provides exercises and examples that reflect the calculation and allocation of taxable income and its presentation on the appropriate forms.


• Recall the concepts of federal income taxation of estates and trusts.• Calculate the gross income of trusts and estates.• Identify what deductions and credits are allowed for estates and

trusts.• Recall the definition of distributable net income and its significance.

Topics Discussed• How are trusts and estates taxed under the internal revenue code?• What is a trust? What is a “simple trust?” What is a “complex trust?”• How is the “income” of a trust or estate defined for tax purposes?• What are the ordinary deductions and credits allowed?• How is the “deduction for distributions” to beneficiaries determined?• How are trust and estate beneficiaries taxed• What is a “grantor trust?”• How to prepare Form 1041


AcronymCL4ITRM


CPE Credit Hours4


Intended AudienceCPAs working with clients requiring up-to-date expertise in individual income taxation for the current tax season





Reviewing Individual Tax Returns: What Are You Missing?

Taxation

Join us as we discuss the common errors practitioners make on individual tax returns that are often missed by review staff. The intent is to sharpen skills for reviewers by examining case studies and discussing issues where additional information from the client may be warranted and areas of tax law where proper treatment requires additional analysis and information. Multiple issues will be discussed including pass-through K-1s, home office issues, hobby losses, rental property, hiring spouses, depreciation, §179 issues, amortization and more! This course follows a highly illustrative case study format to increase participant comprehension and retention.


• Identify common mistakes made on individual tax returns.• Determine strategies to avoid making mistakes on individual tax

returns.

Topics DiscussedCommon errors made involving the following tax forms:

• Form 1040• Schedule A• Schedule B• Schedule C• Schedule D• Schedule E• Form 4562• Form 4797


AcronymCL4PTU


CPE Credit Hours4


Intended AudiencePublic accounting senior associates, managers, and partners; tax professionals in company finance or tax departments

PrerequisiteTwo years of tax experience




Taxation

Annual Federal Tax Update

Save time and keep current on the latest tax developments! This comprehensive course covers all legislative, judicial, and IRS developments of the past year with a focus on implementation and compliance. Discover how to effectively and confidently complete tax planning and compliance engagements. Cover current developments affecting individuals (including those regarding income, deductions and losses, tax calculations, individual credits, filing matters), business entities (including those regarding S Corporations and their shareholders, C Corporations, partnerships), retirement plans, and more.


• Identify planning strategies and compliance actions resulting from thelatest changes to federal tax statutes, regulations, cases, and rulings.

Topics DiscussedCommon errors made involving the following tax forms:

• Tax extenders• Return preparation applications• Strategies for tax savings• Business entity changes• IRS administrative issues, compliance, and new forms• Court cases settled in the last year that provide tax return guidance• Position authority• IRS rulings, procedures and notices for the last year• New tax return disclosures


AcronymCL4SSM


CPE Credit Hours4


Intended AudienceCPAs, professional accountants, and financial advisors

PrerequisiteBasic knowledge of Social Security and Medicare




Social Security and Medicare: Maximizing Retirement Benefits

Taxation

Our Social Security system provides retirement, disability, and survivor benefits to millions of Americans. The long-term future of Social Security and Medicare is uncertain, triggering concerns for many workers who are now paying into the system. Attend this course to learn about FICA, the Medicare tax, and more. You will cover real-world situations and use the tools provided to advise your clients to make optimal decisions when it comes to Social Security and Medicare.


• Recall the role of the Social Security Administration and how FICA applies to the funding of Social Security, and Medicare benefits.

• Identify the benefit eligibility issues.• Determine Social Security benefits and the implications retirement

age has on those benefits.• Identify what types of Social Security survivor benefits are available.• Identify the disability income benefits and the multiple factors that can

impact those benefits• Identify coverages and costs associated with Medicare and what it

does not cover.

Topics Discussed• What Medicare will and will not do• Managing Medicare gaps• Analyzing the wide menu of Social Security benefits• Social Security benefits for workers and families: retirement,

survivor, disability, and death benefits• Tax impact of social security premiums and benefits• Impact of the new 3.8% Medicare surtax on investment income


AcronymCL4STSB


CPE Credit Hours4


Intended Audience CPAs looking for innovative tax planning and savings techniques to solve client problems

PrerequisiteBasic knowledge of business taxation




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

Taxation

Solid tax planning strategies are essential for your corporate and small business clients. Join us as we explore state-of-the-art planning ideas and tax-saving strategies to keep more of your client’s money in their pockets. We’ll answer the tough questions and show you what strategies are best for your clients as a result of the most recent tax reform.


• Identify ways to solve the unique tax problems affecting smallbusinesses.

• Identify savings opportunities and pinpoint tax traps.• Recall ways to substantially cut your small business clients’ tax bills.

Topics Discussed• Business tax changes in recent legislation, court decisions, and IRS

guidance• Impact of the 0.9% and 3.8% Medicare taxes on business owners• C Corporation moves to avoid potentially higher individual tax rates• Husband-wife businesses: tax-saving strategies• The 100% gain exclusion for qualified small business corporation

stock• When to switch from C Corporation to S Corporation status (or not)• Fringe benefit planning for partners and S Corporation shareholder-

employees


AcronymCL4TLLLO


CPE Credit Hours4


Intended Audience Public accounting staff, seniors, and tax professionals in company finance or tax departments

PrerequisiteNone




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

Taxation

Is LLC and partnership taxation something new to you? Perhaps you have worked in this area for years but need a quick review of the fundamental concepts? Build a foundation of knowledge or freshen up your skills. This course addresses the tax consequences of the most common transactions engaged in by LLCs and partnerships. Develop a level of comfort with the basic conceptual framework underlying partnership and LLC taxation, with an emphasis on explaining the tax consequences associated with issues that are most frequently confronted by tax practitioners.


• Recall how partnerships and LLCs opting to be treated aspartnerships will report their federal taxable income to the IRS.

• Calculate the tax basis of assets transferred to a partnership or LLCat formation.

• Recognize the tax consequences and liabilities to a partnership/LLCof property transfers.

• Distinguish between distributions and compensatory payments topartners, and recognize tax consequences of each type of payment.

Topics Discussed• Tax structure of partnerships and LLCs• Tax consequences of partnership or LLC formation• Partnership distributions• Compensatory payments to partners• Overview of profit and loss allocation


AcronymCWRK


CPE Credit Hours8


Intended Audience Tax professionals in public accounting: seniors, supervisors, and managers; Tax professionals within corporate finance or tax departments

PrerequisiteThree years of tax experience



First Offering DateSeptember 15, 2016 (First offering date guaranteed for all orders placed by 2/1/16)

Corporate Tax Workshop: Get Ready for Busy Season

Taxation

Originally written by Sid Kess and now led by AICPA’s top tax instructors, this course will give you an advantage with our unique perspective on the latest tax changes. Look at the most recent tax laws and other developments affecting C Corporations, S Corporations, and other business entities, including limited liability companies. Learn how to advise clients and employees on the latest tax-planning ideas. Share marketing ideas from top practitioners – based on the latest tax strategies. In addition, practical, real-life exercises will help you apply what you’ve learned from this comprehensive course.


• Identify the benefits of forming a corporation• Apply the rules for transfer of assets and liabilities to a new

corporation.• Recall the accounting methods available to a corporation.• Recognize reasonable compensation issues with respect to a C

Corporation and S Corporation shareholder-employees.• Analyze the best retirement plan to recommend for a corporation.• Recognize economic performance, including issues and deduction,

limitations related to bad debts, rent, tax, and interest expense.• Determine the availability of tax credits and other entitlements related

to retirement plans for a corporation.• Accurately apply financial turmoil and bankruptcy rules

Topics Discussed• S Corporation qualifications and elections• C Corporation IRC Section 1244 Stock• Cash and accrual accounting methods• Revenue recognition methods• Expensing versus capitalization rules• Depreciation• Inventories• Dividends, interest, and other income• Employee benefit and retirement plan• Net operating losses• Passive activities and at-risk limitations• PPACA: Net Investment Income Tax: Medicare Tax• Tax return disclosures• Sale of properties• Other taxes: AMT, accumulated earnings tax, personal holding• Tax payments and penalties


AcronymCYCT


CPE Credit Hours8


Intended Audience CPAs looking for innovative tax-planning techniques to help clients fight higher taxes





Cut Your Client’s Tax Bill: Individual Tax Planning Tips and Strategies

Taxation

Make sure your clients are protecting themselves from the onslaught of higher taxes. Get the latest techniques for building and conserving wealth through proactive tax-planning and investment strategies. Completely updated for tax law changes, this course will bring you up-to-date on the latest strategies which will keep more money in the hands of your clients and make you look like a hero!


• Recall how to increase client wealth by focusing on tax-saving opportunities not considered in the past.

• Apply tax-planning moves in light of new and recent tax developments.

• Recognize ways to protect your client from tax pitfalls.• Recall anticipated possible tax legislation and determine how to

position your clients for financial success.

Topics Discussed• Impact of Supreme Court’s rejections of Defense of Marriage Act• New 0.9% and 3.8% Medicare taxes• Mutual fund tax strategies• All about Roth IRAs - including strategies for self-employeds and

estate planners• The 100% gain exclusion for qualified small business stock• Personal residence transactions - including short sales and

foreclosures• Reverse mortgages can save taxes on greatly appreciated

residences • Converting personal residences into rentals: tax implications• Tax-saving ideas for self-employed clients - including ways to

reduce SE and FICA taxes, strategies for husband-wife businesses,depreciation breaks and much more


• Divorcing clients - tax angles are critically important• State-of-the-art tax planning for college expenses• Employer stock options: tax planning moves


AcronymDTT


CPE Credit Hours8


Intended Audience Managers and partners in public accounting who assist clients with tax planning for closely held LLCs and partnerships





Advanced Tax Strategies for LLCs and Partnerships

Taxation

What works best for your client? Learn the pros and cons of the LLC, General Partnership, Limited Partnership, and Limited Liability Partnership by focusing on planning and potential tax traps. A review of distinct advantages of these entities is coupled with an examination of the risk members and partners face if they do not have a solid tax plan to minimize their exposure. In addition, we will explore some of the more intricate rules and regulations of these entities so you can move your working knowledge of partnership and LLC taxation beyond the basics.


• Allocate income, gain, loss, and deduction among partner/members to reflect their agreed-upon interests properly in partnership or LLC economic activities.

• Assess the risks taken by investors with respect to their investment in a partnership or LLC and allocate the entity’s liabilities accordingly.

• Determine the consequences of selling a partnership or LLC interest.• Calculate the basis of partnership or LLC following distributions of

multiple properties.• Plan for the effects of a distribution of multiple properties.• Make elections to protect partners and LLC members from

unwelcome future consequences arising from current distributions, sales, and/or transfers of interests in the partnership.

Topics Discussed• Allocation of partnership and LLC income under Section 704(b)• Allocations with respect to contributed property• Allocation of partnership recourse liabilities under Section 752• Allocation of partnership nonrecourse liabilities and related

deductions under Sections 752 and 704(b)• Advanced distribution rules• Adjustments to the basis of partnership/LLC assets• Sale of an interest in a partnership or LLC


AcronymEO-F990


CPE Credit Hours8

Knowledge LevelBasicIntermediate

Intended Audience CPAs, attorneys, and nonprofitmanagers

PrerequisiteNone




Form 990: A Comprehensive Approach to Accurate Preparation

Taxation

Explore the tax information and inherent not-for-profit organization issues to be mastered in properly preparing the current Form 990. This course covers the numerous reporting demands the 990 imposes, including how to respond to the Form’s demands for narrative answers. Participants will gain an understanding of the tax and practical points essential to appropriate completion of the Form 990 and be guided on advising exempt clients on the Form’s complexities and diverse demands.


• Recognize and apply the following unique-to-Form 990 definitions:who is a “manager” required to be disclosed upon Part VII-A of theCore Form; required elements of manager’s compensation to bedisclosed; and when third party entities are “relatedorganizations” (necessary both for Part VII-A compensation reportingand for Schedule R).

• Recognize the detail sought by the IRS in reporting on both programservice accomplishments and changes in operations in Part III of theCore Form.

• Appreciate the unique terminology employed in the Core Form’s key“Governance” Part (VI).

• Appreciate 990 definitions and tax conventions employed in reportingon all aspects of financial statements (Parts VIII, IX, and X).

• Recognize the importance of making accurate and expansive disclosures via Schedule O relating to six priority governance inquiries made in Part VI.

• Prepare for the “most common” Schedules that typically apply to 990 filers: identification of public charity status (Schedule A); reporting on donors (Schedule B); financial statement line items and asset-sensitivities (Schedule D); reporting on fundraising events, gambling, and use of professional fundraisers (Schedule G); grant-making(Schedule I); and capture of property (“non-cash”) contributions(Schedule M).

• Note the premises by which Schedule L is triggered.

Topics Discussed• Primacy of the Form 990 as a “one size fits all” reporting mechanism• Form 990 preparation sequencing and data gathering; and keys to

getting Form 990 preparation right the first time• Addressing presence of “related organizations”• Identification of managers and measurements of their compensation• 990 versus books-and-records financial statement details• Disclosures of governance inputs and Boards’ employ of policies


AcronymF990A


CPE Credit Hours8


Intended Audience CPAs, attorneys, and nonprofitmanagers

PrerequisiteBasic Knowledge of the “Core Form” 990 Parts I-XII




Taxation

Form 990: Exploring the Form’sComplex Schedules

Mastery of the current Form 990 beyond its Core Form pages requires understanding of the Form’s transparency demands relating to multiple complex issues: transactions with certain insiders; expanded disclosure of highly-comp’d individuals’ calendar year compensation; identifying, and reporting in the presence of, “related organizations,” nuances of the two “public support tests;” undertaking of foreign operations; and more. This course covers the most advanced tax and nonprofit issues that are the subject of the Form 990’s Schedules. Participants will not only gain an understanding of the tax and practical points necessary to complete Schedules A, C, F, J, K, L, N and R of the current Form 990, but also be advised as to how to communicate with exempt clients on each of these Schedules’ unique demands.


• Distinguish between the in-flows of each of the “public suppor tests,” apply each test’s calculations, and identify both what makes a “supporting organization” and note such entities’ “Types” and attendant reporting obligations.

• Distinguish the reporting obligations of 501(c)(3) organizations with respect to “lobbying” versus that of the “proxy tax” in place for 501(c)(4), (5), and (6) organizations; and note required “electioneering” reporting of all 501(c) entities.

• Recognize the triggers by which Schedule F is mandated.• Recall the definitions of “Interested Persons” applied within each Part

of Schedule L.• Recognize the expanded compensation reporting and “management

practices” inquired of in Schedule J.• Appreciate both the need for bond counsel involvement in completing

Schedule K and the diverse scenarios that trigger Schedule N.• Identify the common reporting disclosures required in the presence of

“related organizations” and the unique reporting demands applied based on type of entity.

Topics Discussed• Key issues that affect how “public charities” are classified and related

Schedule A reporting• The various public policy realms inquired of in Schedule C• Complexity and problems within Schedule F’s instructions• Identification of, and reporting in Schedule R, of related organizations• The various types of “Transactions with Interested Persons” required

to be disclosed in Schedule L• Critical issues to avoid in Schedules K and N• Items to watch when completing Schedule J’s Parts I and II


AcronymGPT


CPE Credit Hours8


Intended AudienceCPAs in industry and public accounting responsible for the payroll tax function or those CPAs advising clients on payroll tax issues

PrerequisiteWorking knowledge of payroll tax issues or payroll type functions




Best Practices for Payroll Taxes and 1099 Issues

Taxation

This course is designed to provide you with practical pointers for managing the payroll tax and reporting function. Learn how to avoid the frequent penalties in payroll tax reporting and stay up-to-date with the latest information. It also shows how to handle reporting and withholding requirements for employee fringe benefits. Master the often confusing rules for Form 1099-MISC and other information reports including when and how much to report. Make sure you or your clients are in compliance and not subject to IRS penalties!


• Recognize how to prepare timely and accurate wage and tax reports.• Identify how to make timely and accurate payroll tax deposits and

payments.• Correctly classify employees and independent contractors for payroll

tax purposes.• Identify how to address payroll tax issues involving fringe benefits and

their valuation.• Identify and properly withhold for statutory employees and statutory

non-employees.• Recognize how to comply with information reporting including the

various 1099 Forms and Form W-2.• Identify how to properly report required information for new hires and

obtain required information on work eligibility and identity.• Recognize how to properly report back employee wages and back-up

reporting of independent contractors.• Determine taxable vs. tax free compensation.

Topics Discussed• Update on new changes made to payroll tax legislation for the current

year including changes in health care laws• Review of various websites, forms, publications and other payroll and

benefit tax resource• Properly reporting payroll withholding for various types of

compensation• Understanding the 20 Factor Test for employee classification• Section 530 relief for employers with worker classification issues• Reporting requirements on a quarterly and annual basis• Understanding New Hire Reporting and latest changes in I-9

Reporting to verify employee identity and work eligibility• Forms W-2 and W-3 Issues• How to properly classify employee benefit tax liabilities


AcronymHOT


CPE Credit Hours8


Intended AudienceAll practitioners

PrerequisiteBasic understanding of individual and business taxation




Hottest Tax Topics for 2016Taxation

Two things you can count on are important new tax developments and economic, social, and demographic trends that turn out to have important tax implications. This course highlights the hottest tax topics - those that can change every year and affect many of your clients. Learn how to better advise your clients by offering them the latest tax saving strategies.


• Identify how to advise clients on recent tax law changes, taxdevelopments, and tax issues affected by societal and economictrends.

• Recognize new tax planning opportunities as a result of the latest taxlaw legislation.

Topics Discussed• Update on Affordable Care Act tax developments• Tax changes for individuals and businesses including extenders

legislation• Dealing with the 3.8% net investment income tax (NIIT), including

planning strategies• Court decision tax developments• Update on home ownership tax issues• Update on passive activity loss (PAL) issues• Hot tax planning strategies for individuals and small businesses• Roth IRAs• IRA and retirement plan rollovers• And much more!


AcronymIITW


CPE Credit Hours16


Intended AudienceCPAs working with clients or employers requiring up-to-date expertise in individual income taxation for the current tax season

PrerequisiteKnowledge of individual income taxation and Form 1040 preparation



First Offering DateSeptember 15, 2016 (First offering date guaranteed for all orders placed by 2/1/16)

Taxation

1040 Tax Return Workshop

Get your tax return training from the industry’s best! AICPA’s individual tax workshop provides the latest practical insights from nationally recognized tax experts. Reinforce your understanding of frequently used principles, and receive a wealth of tax-planning tips and strategies. Learn how to apply the latest changes when preparing federal income tax returns, and advise clients on new developments and tax-saving ideas for individuals. All key tax return issues are covered during this fast-paced, real-world session. Make sure you are armed with the latest tax guidance as you enter the upcoming tax season!


• Apply the latest changes when preparing federal individual incometax returns.

• Recall how to advise individual clients on new developments andtax-saving ideas.

Topics Discussed• New tax developments• Dividends, interest, and planning opportunities• Compensation issues, deferred plans, fringe benefits• Distributions from IRA’s and other qualified plans• Gross income exclusions• Passive losses• Vacation homes, home offices, bad debt• Travel and entertainment• Depreciation and amortization• Gain and loss recognition and basis rules• Property transactions - capital vs ordinary income• HSA’s, SEHI, and other adjustments to income• Alternative minimum tax• New medicare tax on wages


Taxation

AcronymINCT

Field of StudyTaxes

CPE Credit Hours 8


Intended AudiencePublic accounting staff, seniors and tax professionals in company finance or tax departments

PrerequisiteBasic knowledge of federal income tax rules




Federal Income Tax Accounting: Maximizing Tax Benefits and Minimizing Tax Costs

While characterization (identifying ordinary income, capital gain, exempt income, deductible expenses, etc.) understandably plays a central role in tax practice, timing issues (when an item is reflected on the tax return) are just as important. Since tax planning often involves deferral rather than exclusion, a solid understanding of income tax accounting rules is essential to maximizing tax benefits and minimizing tax costs. Practitioners are confronted with federal income tax accounting rules that differ substantially from GAAP and mastering those rules is key to adequately advising clients with respect to both compliance and planning opportunities. This course will address the application of a broad spectrum of tax accounting principles every practitioner should know.


• Recognize how to select and change methods of accounting.• Identify deferral opportunities through the use of available accounting

periods.• Recognize the doctrine of constructive receipt.• Apply the all events test to specific cases.• Recognize how to handle installment sales with contingent price

terms.• Utilize inventory cost flow assumptions for maximum tax benefit.• Identify qualified income offsets and minimum gain chargebacks.• Apply the new repair and capitalization regulations.

Topics Discussed• Methods of accounting• Maximizing tax benefit• Minimizing tax costs• Doctrine of constructive receipt• Installment sales with contingent price terms• Inventory cost flow assumption• Qualified income offsets• Minimum gain chargebacks• New repair and capitalization regulations


AcronymITET


CPE Credit Hours8



PrerequisiteNone




Form 1041: Income Taxation of Estates and Trusts

Taxation

Protect your clients’ assets and shield their estates from increased taxation brought about by the changing tax code. Understand the tax obligations of trusts and estates and how these obligations affect beneficiaries. This course provides exercises and examples that reflect the calculation and allocation of taxable income and its presentation on the appropriate forms. You will also learn how to prepare Federal Form 1041 and the accompanying schedules.


• Apply the concepts of federal income taxation of estates and trusts.• Calculate the gross income of trusts and estates.• Identify what deductions and credits are allowed for estates and

trusts.• Recognize distributable net income and understand its significance.

Topics Discussed• How are trusts and estates taxed under the internal revenue code?• What is a trust? What is a “simple trust?” What is a “complex trust?”• How is the “income” of a trust or estate defined for tax purposes?• What are the ordinary deductions and credits allowed?• How is the “deduction for distributions” to beneficiaries determined?• How are trust and estate beneficiaries taxed?• What is a “grantor trust” and how is it taxed?• How to prepare Form 1041


AcronymITTF


CPE Credit Hours8


Intended Audience Senior associates through manager in public accounting who assist clients with tax implications of their global operations, owners, and CFOs of closely held businesses with international operations

PrerequisiteStrong knowledge of U.S. Income taxation




International TaxationTaxation

Get a solid understanding of international tax terminology and regulations that apply to a U.S. entity involved in global operations, or for a foreign entity doing business in the U.S. Whether your organization is contemplating a global move or is already involved in international business, you need to know about the activities that create multi-jurisdictional tax exposure and the required tax reporting for each relevant jurisdiction.


• Identify basic foreign tax law fundamentals to properly serve clientsthat require international tax compliance.

• Recognize how to comply with U.S. tax reporting requirements forinbound and outbound transactions and operations.

• Identify how to source income to a foreign jurisdiction.• Determine the required allocation and apportionment of deductions to

foreign sourced income.• Analyze which foreign taxes are creditable against U.S. taxes• Recognize how to Report foreign bank accounts and investments in

jurisdictions including FATCA rules.• Identify the U.S. tax reporting requirements for foreign affili tes.• Recognize how to structure transactions and/or business operations

of foreign-based service businesses entering the United States.• Evaluate the effect of treaties on the taxation of your client’s foreign

based income activities.

Topics Discussed• Export income• Receipts in foreign currency• Allocation and apportionment of deductions• U.S. foreign tax credit – fundamentals and special rules• Initiation of foreign operations• Foreign branches and affiliated companies• Sale of use of tangible property• Foreign business operations in the United States• Foreign business sales of tangible property in the United States• Foreign business provision of services in the United States• Exploitation of business assets outside of the United States• Use of foreign tangible/intangible property in the United States• U.S. withholding taxes on foreign businesses


AcronymMIT


CPE Credit Hours8


Intended Audience Experienced tax professionals and accountants; private industry accounting and finance manager

PrerequisiteExperience in corporate taxation




Multistate Income TaxTaxation

You can conquer the theoretical conundrums and compliance issues caused by the question of whether or not a business has nexus in a particular jurisdiction. Be the one to guide your client skillfully through the maze of multistate corporate tax codes. Rapidly develop a working knowledge of both multistate tax compliance and related planning opportunities. With the rate of change, you can’t afford to be out-of-date with your knowledge of this critical tax area.


• Describe the key principles of multistate taxation.• Identify the implications of establishing nexus in various taxing

jurisdictions.• Analyze client operations and devise strategies that will minimize their

client’s overall sales and/or income tax liability.• Recognize the impact recent judicial rulings in various states on client

operations.• Determine to what extent the state taxation of internet based

transactions may impact current and future client activities.

Topics Discussed • Constitutional limits and P.L. 86-272• Nexus, UDITPA, MTC• Calculation of state taxable income• Filing methods for multistate taxpayers• Apportionment and allocation• Multistate income tax planning• Audit defense strategies


AcronymNXUP


CPE Credit Hours8


Intended AudienceCPAs in public practice who want to expand the scope of services they provide to clients and CPAs in industry who want to understand their exposure to nexus issues

PrerequisiteBasic knowledge of multistate tax issues




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

Taxation

The barriers to doing business across state lines have significantly decreased in recent years. However, this creates additional issues for taxpayers and their preparers in determining where and when they have nexus in a state which would require them to file either state income tax or sales tax returns. This class will not only help equip you in learning the various ways that states define and enforce nexus but also on how to determine when your company or client has nexus in a state, thus requiring the filing of tax returns.


• Recall what questions to ask clients to help them determine if theyhave nexus for income or sales tax and how to assess the answer.

• Recognize the current tax law issues.• Identify consulting and planning alternatives for clients.

Topics Discussed•

•

Understand the history of nexus issues, including court cases and the new “expanded views” that states are takingLearn to examine the operational activities of your clients through the use of checklists and questionnaires to help them determine if they have nexus for income, franchise, and sales taxes and how to assess their nexus

• Participate in case studies designed to give you the skills you need todetermine if a client has nexus for income, franchise and sales tax

• Discuss up-to-the-minute developments in Internet sales andaggressive law changes in certain states to collect sales tax from thisgroup

• Explore planning opportunities to avoid nexus•

•

Examine whether client affiliates and agents can draw your client into battle with various statesDiscuss the alternatives available once a client has determined that they have nexus in a state


AcronymPSAS


CPE Credit Hours8


Intended AudienceManagers and partners in public accounting who assist clients with complex business acquisitive or divisive transactions

PrerequisiteExperience in business taxation and mergers & acquisitions




Advanced Mergers, Acquisitions, and Sales of Closely Held Businesses

Taxation

If you ever wanted to know the mechanics of buying, selling or merging companies, this course offers key insights into the transaction marketplace. This material is aimed at a broad audience of business owners, senior managers, chief financial officers, advisors to closely held businesses, bankers, auditors and attorneys. Business transactions are marquee events in the history of most closely held businesses, and therefore, demand inordinate attention to detail and process. Many skill sets are involved in this process and topics such as negotiations, business valuations, strategic thinking, finance, family businesses, accounting, taxes and group dynamics are covered. Follow real-life case analysis to gain strategic insights into the fascinating transaction marketplace.


• Identify effective transaction strategies and structures.• Apply an effective process to establish transaction “price.”• Review the common elements in negotiated transactions.• Recognize how to get better results through comparing asset

and stock transactions.

Topics Discussed• Due diligence procedures and inquiries• Negotiation strategies• Reviewing terms of the deal• Deal structure• Tax issues for stock based transactions• Tax issues for asset sale/purchase transactions• Transaction costs and tax treatment• Tax effects of acquisitive reorganizations• Tax effects of restructuring reorganizations• Transactions between family members• Uses of an ESOP and related tax impact


AcronymPTU


CPE Credit Hours8


Intended Audience Public accounting senior associates, managers, and partners; tax professionalsin company finance or tax departments

PrerequisiteTwo years of tax experience




AICPA’s Annual Federal Tax UpdateTaxation

Save time and keep current on the latest tax developments! This comprehensive course covers all legislative, judicial, and IRS developments of the past year with a focus on implementation and compliance. Discover how to effectively and confidently complete taxplanning and compliance engagements. Cover current developments affecting individuals (including those regarding income, deductions and losses, tax calculations, individual credits, filing matters),business entities (including those regarding S Corporations and their shareholders, C Corporations, partnerships), estates and trusts, retirement plans, and more.


• Identify planning strategies and compliance actions resulting from thelatest changes to federal tax statutes, regulations, cases, and rulings.

Topics Discussed• Return preparation applications• Strategies for tax savings• Business entity changes• The new reality of estate planning• Income taxation of estates and trusts• IRS administrative issues, compliance, and new forms• Court cases settled in the last year that provide tax return guidance• Position authority• IRS rulings, procedures and notices for the last year• New tax return disclosures


AcronymSCORP


CPE Credit Hours8


Intended Audience Staff and senior associates in public accounting who assist clients with tax compliance for closely held S Corporations

PrerequisiteNone




S Corporations: Key Issues, Compliance, and Tax Strategies

Taxation

Get the knowledge you need to speak effectively to new and current clients about how you can make the S Corporation business model work for them. Be prepared to explain the benefits and drawbacks of electing S Corporation status and why more business taxpayers favor the pass-through entity over the C Corporation. Discuss the most misunderstood areas of S Corporations taxation and how businesses and shareholders can use them to their advantage.


• Recall the advantages of electing S Corporation status.• Identify the requirements to qualify for an S Election.• Recognize individuals and entities that are eligible to own S

Corporation stock.• Recall how to make a proper S Corporation election.• Recall how to determine income or loss that passes through to the

shareholder.• Recognize the complex rules of distributions.• Recognize active and passive income and determine material

participation.• Recall key points related to the Section 179 deduction.

Topics Discussed• S Corporation qualification• Election of S Corporation status• Termination or revocation of S Corporation status• Pass-through of income and loss items to the shareholder• Distributions to S Corporation shareholders• Reporting and filing requirement• Choice of year-end• Shareholder basis


AcronymSTSB


CPE Credit Hours8







Slashing Taxes for Your Small Business Clients: Corporations, Partnerships, & LLCs

Taxation



• Identify ways solve the unique tax problems affecting smallbusinesses.

• Identify savings opportunities and pinpoint tax traps.• Recognize the ability to substantially cut your small business clients’

tax bills.

Topics Discussed• Business tax changes in recent legislation, court decisions, and IRS

guidance• Impact of new 0.9% and 3.8% Medicare taxes on business owners• C corporation moves to avoid potentially higher individual tax rates• Managing Section 1231 losses and gains for optimal tax results• Perfect storm for loans from corporations to shareholders• Update on passive loss rules for LLC members• Minimizing SE tax for LLC members• Husband-wife businesses: tax-saving strategies• The 100% gain exclusion for qualified small business corporation

stock• When to switch from C Corporation to S Corporation status (or not) •

•

Fringe benefit planning for partners and S corporation shareholder-employeesUpdate on reasonable compensation for C and S corporation shareholder-employees

• Advantages of including debt in corporate capital structures• Converting corporation into LLC or LLP: tax implications• Ownership exit strategies including family corporations and divorce

situations


AcronymTILA


CPE Credit Hours8


Intended Audience Tax practitioners and employers who have foreign clients or employees, or U.S. clients or employees living overseas

PrerequisiteNone




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

Taxation

Advocate for your clients who live abroad and protect their assets from excessive taxation. As your clients become increasingly global in their employment, investment, and retirement opportunities, their tax exposure becomes more complex, placing expectations on you to guide them through the multinational tax matrix. Learn about the tax issues facing U.S. citizens living overseas and foreign nationals living in the United States. Explore tax issues related to cross-border employment, business, and investment activities and discover new strategies to minimize the potential for double taxation by two or more countries.


• Identify ways to advise current and prospective clients on the taxissues they may confront when living a global lifestyle.

• Determine residency status.• Determine what sources of income are included and not included in

taxable income.• Recognize effectively connected income (ECI) and how it impacts the

taxation of nonresident aliens.• Identify tax issues with taxation of dual-status individuals.• Identify structuring alternatives between the home and host country

for an expatriate assignment.• Determine Section 911 exclusions.

Topics Discussed• Foreign nationals• Requirement for foreign nationals to file U.S. individual income tax

return ••

Concept of world-wide income and interaction with foreign tax credits FDAP (fixed, determinable, annual, periodical income), effectively connected income, and sourcing rules

• Withholding rules, engagement in trade or business, and real property interest of foreign investors in the U.S.

• Tax effects of tax treaties• U.S. citizens• Issues facing U.S. citizens living overseas (expatriates) including

earned income and housing exclusion, sourcing of income, deductions, credits, and tax withholding

• Tax planning opportunities and filing requirements facing U.S expatriates

• Responsibility for reporting existence of foreign financial assets


AcronymTRUS


CPE Credit Hours8



PrerequisiteNone




Income Taxation of Trusts: MinimizingYour Clients Taxes

Taxation

Give clients the confidence they need to entrust you with the future of their assets. Learn how to create and administer trusts using fundamental concepts that are essential to understanding trust documents and the preparation of relevant tax returns. This comprehensive course demonstrates critical concepts and provides a foundational understanding of any legitimate trust document.


• Identify the nature of a trustee’s fiduciary duty.• Identify the elements of a trust.• Recognize different types of trusts.• Understand the laws that govern a trust.• Understand how modern portfolio theory impacts trust investing.• Identify how a trust can be created, modified, amended, or

terminated.• Demonstrate the various uses trusts can serve in an estate plan.• Highlight the significance of the Uniform Principal and Income Act.• Understand how trusts are taxed.

Topics Discussed• Elements of a trust• Investments of a trust• Laws that govern a trust• Creation, termination and modification of trust• Anatomy of a trust• Uses of a trust in estate planning• Fundamentals of fiduciary accounting• Taxation of trusts• Tax treatment of grantor trusts


AcronymTSUI


CPE Credit Hours8


Intended AudienceTax practitioners in public practice and industry that need to stay on top of the latest changes in federal tax law for individuals and sole proprietors

PrerequisiteFamiliarity with federal tax issues for individuals




Annual Tax Update: Individuals and Sole Proprietors

Taxation

Get ready for the upcoming tax season! This comprehensive course presents what’s new and what has changed in the federal individual income tax arena. It brings you up-to-the-minute guidance on the latest tax legislation, court decisions and IRS pronouncements. Gain practical insights and valuable tax-saving strategies from AICPA’s seasoned tax professionals who know what the new laws, rules, and court rulings can mean for real-world taxpayers. With the ever changing tax laws and their increased complexity, you can’t afford to miss this course!


• Identify and recall how to comply with the latest requirementsresulting from federal tax statutes, regulations, cases, and rulings.

• Use new planning ideas for individuals and sole proprietors resultingfrom recent tax changes.

Topics Discussed• Latest tax legislation, court rulings, and IRS pronouncements related

to individuals and sole proprietors• Practical return preparation tips• Latest developments for pass-through entities that affect Schedule C

and Schedule E• Tax-saving ideas• Unique Insights into new planning strategies• Latest IRS rulings impacting individuals• DOMA and its impact on taxes• Latest developments on estates, gifts, and trusts• Depreciation and amortization


TSE.ADVTA Advanced Income Tax Accounting ......................................................................................169TSE.AMP Accounting Methods and Periods .......................................................................................170TSE.APL Advanced Taxation Partnerships & LLCs ............................................................................171TSE.ATPSC Advanced Tax Planning S Corporations .............................................................................172TSE.CCD Capitalized Costs and Depreciation....................................................................................173TSE.CFE Choice of and Formation of Entity ......................................................................................174 TSE.ETP Estate & Trust Primer .........................................................................................................175TSE.F9B Form 990 ...........................................................................................................................176TSE.IBA Introduction to Business Acquisitions .................................................................................177TSE.IIT Intermediate Individual Taxation .........................................................................................178TSE.INT International Taxation .........................................................................................................179TSE.IRS IRS Audits ..........................................................................................................................180TSE.ITA Income Tax Accounting ......................................................................................................181TSE.ITF Individual Tax Fundamentals ..............................................................................................182TSE.ITP Individual Tax Planning ......................................................................................................183TSE.MST Multistate Taxation .............................................................................................................184TSE.SCF S Corporation Fundamentals ..............................................................................................185TSE.STD Effective Business Communications .................................................................................. 186TSE.TAI Tax Accounting for Inventories ........................................................................................... 187TSE.TCC Taxation of Corporations .................................................................................................... 188TSE.TFLP Tax Fundamentals of LLCs and Partnerships ..................................................................... 189TSE.TPSC Tax Planning for Small Businesses..................................................................................... 190TSE.TPT Taxation of Property Transactions ...................................................................................... 191TSE.TR1 Tax Research I ................................................................................................................... 192TSE.TR2 Tax Research 2 .................................................................................................................. 193TSE.TRE Real Estate Taxation .......................................................................................................... 194TSE.WPD Working Paper Documentation ........................................................................................... 195

Tax Staff EssentialsTable of Contents

Four Progressive Levels

Tax Staff Essentials is a comprehensive training program developed by the AICPA to meet the unique training needs of your firm. The content is arranged in four progressive levels to take your staff from entry-level through manager with application-based learning that focuses on practical solutions to real-life issues. The curriculum includes modules not offered in our group study catalog, e.g. tax research. Firms may select only targeted modules necessary to improve the skills of their employees.

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


Tax Staff Essentials

Advanced Income Tax Accounting

Understand the increasingly complex rules governing income tax accounting and learn how to address them through active scenarios and practical exercises. Discover specifics you can use to apply ASC 740 (formerly SFAS No. 109 and FIN 48) and the impact that IFRS has had on accounting for income taxes and the impact of dealing with other accounting standards in conjunction with ASC 740.

Learning Objectives When you complete this course you will be able to:

• Apply the complex rules of ASC 740 (SFAS No. 109 and FIN 48) tonew and challenging situations

• Identify the similarities and differences between U.S. GAAP and IFRSwith deferred tax implications

• Apply ASC 740 to state and local income tax complexities• Determine the applicable tax rate for complex situations• Schedule temporary differences in various complex situations• Apply ASC 740 to changes in tax laws or rates, accounting methods,

tax status, and interim periods• Apply ASC 740 to ASC 805, Business Combinations, and ASC 810,

and non-controlling Interests in Consolidated Financial Statements• Apply intraperiod tax allocation with a five-step approach for

more complex situations• Apply ASC 740 to stock-based compensation issues• Compute the valuation allowance considering items that reduce the

need for an allowance

Topics Discussed • ASC 740• Comparison of ASC 740 to IAS 12• Intra-period tax allocation• Business combinations

Acronym TSE.ADVTA


CPE Credit Hours 8


Intended Audience CPA firm auditors or tax managers, and partners and experienced accountants in industry who are involved in financial reporting for income taxes

Prerequisite Experience in financial reporting and basic knowledge of ASC 740 (SFAS No. 109)


Delivery Methods Group Live

First Offering Date May 15, 2016



Accounting Methods and Periods

This course provides participants with an overview of the various factors considered for the determination of the proper accounting method (such as cash, accrual) and provides detailed examples of court rulings and client examples (for specific industries) involving each.

Then, the course discusses accounting periods, and considerations for changes in the accounting period of an entity. Lastly, there is a case study and example tax forms to highlight how to identify which IRS Revenue Procedures are applicable to a given client situation, as well as how and when to prepare the Form 3115.


• Recognize when the use of the cash method is appropriate• Understand and apply the basic rules for a change in accounting

method• Choose a proper accounting period under the federal tax rules• Identify which IRS Revenue Procedure(s) provides the guidance for a

given scenario for a taxpayer to change their accounting method withthe IRS

• Prepare the Federal Form 3115 – Application for Change inAccounting Method and understand how and when this form shouldbe filed by the taxpaye r.

Topics Discussed • What constitutes a method• Cash versus accrual• Automatic changes• Changes needing permission• When and how to change a method• How to account for the change in method

Acronym TSE.AMP


CPE Credit Hours 2


Intended Audience Tax professionals in public accounting: seniors, supervisors, and managers

Tax professionals within corporate finance or tax departments

Prerequisite Three to five years of tax experience






Advanced Taxation Partnerships & LLCs

LLCs and partnerships are based upon intricate Treasury rules and regulations. A successful CPA must understand and be able to advise clients to apply these rules properly. Learn their business activities to minimize their tax burden. Learn to recognize the provisions necessary in an LLC or partnership agreement to sustain special allocations of income or loss. Partnerships and LLCs are subject to highly specialized rules regarding the allocation of gain, loss, depreciation, and other tax attributes associated with contributed property. Complex rules also apply to the allocation of recourse and non-recourse liabilities. When a partner or LLC member decides to withdraw some or all of his/her capital investment in the entity, the potential tax consequences often require serious attention. Move your working knowledge of partnership and LLC taxation beyond the basics.


• Allocate income, gain, loss and deduction among partner/membersto reflect their agreed-upon interests properly in partnership orLLC economic activities

• Assess the risks taken by investors with respect to their investment ina partnership or LLC and allocate the entity’s liabilities accordingly

• Determine the consequences of selling a partnership or LLC interest• Learn how to calculate the basis of partnership or LLC following

distributions of multiple properties• Plan for the effects of a distribution of multiple properties• Make elections to protect partners and LLC members from

unwelcome future consequences arising from current distributions,sales, and/or transfers of interests in the partnership

Topics Discussed • Allocation of income under Section 704(b)• Allocation with respect to contributed property• Allocation of recourse and nonrecourse liabilities• Advanced distribution rules• Adjustments to basis of partnership/LLC assets• Sale of an interest in a partnership or LLC

Acronym TSE.APL


CPE Credit Hours 8


Intended Audience CPA firm seniors (and above) and other tax practitioners who prepare partnership returns and advise clients on LLC and partnership issues

Prerequisite Intermediate knowledge of pass- through entities






Advanced Tax Planning S Corporations

This course helps participants recommend tax positions given the Internal Revenue Service focus on S corporations. This course is highly useful during annual tax planning for the closely-held business operating (or considering operating) as an S corporation. Proven tax-planning techniques are reviewed as refreshers for manager and partner participants.


• Apply the rules related to acquisitions and liquidationsof S Corporations

• Employ Compensation Planning for S Corporations• Summarize the complex rules of basis and distributions• Compare and contrast Liquidations, Reorganizations,

and Redemptions

Topics Discussed • Compensation Planning• Distributions of Qualified Subchapter S Subsidiaries (QSUB)• Basis in S Corporation Stock• Liquidations, Reorganizations, and Redemptions

Acronym TSE.ATPSC


CPE Credit Hours 8


Intended Audience Managers and partners in public accounting who assist clients with tax planning for closely held S corporations

Prerequisite Intermediate knowledge of pass- through entities

Advanced Preparation S Corporation Fundamentals (TSE.SCF)





Capitalized Costs and Depreciation

Gain a comprehensive and practical understanding of the various complex tax laws dealing with property transactions from acquisition to disposition. This course provides analysis of the rules dealing with depreciation, amortization, like-kind exchanges, involuntary conversions, and sale of property. It also covers important property-related timing issues and planning opportunities that can lead to significant tax savings for C Corporations and S Corporations.


• Calculate the initial tax basis and adjusted tax basis of businessproperty

• Determine the tax basis of self-constructed assets• Distinguish between deductible repairs and capitalized improvements

under new tax provisions • Classify expenditures for tax purposes properly• Apply recent changes in the tax rules to classification of expenditures

and tax result• Recognize deduction recognition issues related to amortization• Understand the fundamentals of the MACRS system of depreciation/

cost recovery • Recognize eligibility for immediate §179 expensing

Topics Discussed • Capital improvements and repair• Adjusted tax basis• Transfers of Property for an Ownership Interest• Salary and Self Employment Tax Issues• Depreciation methods• IRS tables• Allocations in Flow-through Entities• Tax Effects of S Corporation and Partnership Distributions

Acronym TSE.CCD


CPE Credit Hours 6


Intended Audience Public accounting staff and senior associates, tax professionals in company finance or tax departments

Prerequisite None






Choice of and Formation of Entity

This course will arm the participant with clarity about alternatives regarding choice of entity. Participants will be empowered to have more focused discussions with their clients and to offer recommendations to those clients who own businesses or are planning to do so.


• Understand the types of business entities and the tax advantagesand disadvantages of each

• Identify circumstances that warrant converting from S to CCorporation and gain a basic understanding of how to make theconversion

• Interpret tax issues related to the formation of a corporation• Evaluate other considerations regarding different entities and the

impact on the business owner

Topics Discussed • Types of entities• Formation and elections• Start-up and organization costs• Advantages and disadvantages comparison

Acronym TSE.CFE


CPE Credit Hours 4


Intended Audience Primarily managers and partners in public accounting, CFOs, controllers, and business owners

Prerequisite Pass-Through Entities Income Tax Boot Camp, S Corporation Fundamentals, and 2013 Corporate Income Tax Boot Camp or at least three years of tax services experience (PFIT)






Estate & Tax Primer

This comprehensive course offers the participant an understanding of the federal income taxation of trusts and decedents’ estates, along with the effects certain tax scenarios have on the beneficiaries of those trusts and estates. We will also discuss some basic planning options that help minimize taxes during income accumulation, distribution, or the transfer of wealth to intended beneficiaries.


• Understand the concept of a trust and the various types of trusts• Advise clients on filing requirements for Forms 706 and 709• Identify the elements of an estate and grantor trusts• Minimize transfer taxes by incorporating exemptions and credits• Understand statutory provisions that mandate or protect interests of a

decedent’s spouse and/or children

Topics Discussed • Types of trusts• Trustee powers• Recognition and realization of income• Elements of an estate• Taxation of Trusts and Estates• Basic concepts of estate planning

Acronym TSE.ETP


CPE Credit Hours 4


Intended Audience CPAs, professional accountants with fiduciary tax experience, financial advisors, and estate attorneys

Prerequisite Basic knowledge of estate and gift taxation






Form 990

Discover the basic tax information and understanding of nonprofit organization issues you need to prepare the current Form 990. This course will cover the numerous tax-reporting demands the 990 imposes, including how to respond to its inquiries. Participants will gain the tax knowledge necessary both to complete Form 990 properly and advise exempt clients on the Form’s complexities and demands.


• Recognize which organizations must file returns and which areexempt

• Identify where to file returns, due dates, and amending returns• Interpret the basics of accounting methods to be used on tax-exempt

returns• Prepare and use Forms 990, 990-EZ, and related schedules

Topics Discussed • Tax Issues facing not-for-profit• Related Organizations• Form 990 and all related schedules• Compensation Reporting• Program Service Accomplishments• Transactions with Interested Persons• Governance, Management, and Disclosures

Acronym TSE.F9B


CPE Credit Hours 8


Intended Audience CPAs, attorneys, and nonprofit Managers

Prerequisite Basic knowledge of the Form 990






Introduction to Business Acquisitions

This course provides the participant with a foundation of knowledge about the most common types of business acquisitions that a business owner may utilize or be a party to over the life of the business. In this course participants will gain a working knowledge sufficient to prepare basic tax models for business acquisitions and obtain data necessary to complete an analysis/comparison and recommendation for a course of action.


• Understand the basic steps in a business acquisition• Be acquainted with the team of advisers involved with the transaction• Understand due diligence procedures and transaction documentation• Analyze the three principle approaches to valuation of a business• Identify key buyer groups and the impact of a sale on them• Structure compensation alternatives for individual buyers and sellers• Learn how CPAs and other advisors can offer the highest

value services to clients

Topics Discussed • Transaction basics• Due diligence• Asset versus stock based transactions• Transaction terms• Buyer and seller best practices

Acronym TSE.IBA


CPE Credit Hours 8


Intended Audience Senior tax professionals in public accounting who assist clients with transactions for closely held entities

Prerequisite Basic knowledge of business acquisitions






Intermediate Individual Taxation

The industry’s best tax return training will reinforce your understanding of frequently used principles. Learn practical insights from nationally recognized tax experts. In this fast-paced, real world session, cover all the key tax return issues so you are armed with the latest guidance for the upcoming tax season. This course provides a wealth of tax-planning tips and strategies, don’t miss out!

Learning Objectives When you complete this course you will be able to: • Recognize compensation issues and nontaxable employee fringe

benefits• Identify the specific rules that apply under the “passive activity”

rules• Identify and calculate the business deduction for home office

expenses and deduction limitations on vacation homes and otherordinary business expenses

• Analyze the deductibility of hobby losses• Identify the rules for depreciation and amortization deductions• Differentiate between capital and ordinary income treatment on

property transactions• Identify tax consequences for self-employed retirement plans and

IRAs• Gather the necessary information required to include the claim for a

tax credit on an individual income tax return

Topics Discussed • Fringe benefits• Retirement plan distributions• Hobby losses• Home Offices• Depreciation and amortization• Tax Credits• Gains and losses on property transactions

Acronym TSE.IIT


CPE Credit Hours 8


Intended Audience CPAs working with clients or employers requiring up-to-date expertise in individual income taxation for the current tax season

Prerequisite Knowledge of individual income taxation and Form 1040 preparation






International Taxation

This course is an overview to introduce the terminology and basic rules for the U.S. tax implication for an entity that is contemplating or already involved in global enterprise and for a foreign entity doing business in the U.S. The course content will help you identify the activities that create multi-jurisdictional tax exposure and the required tax reporting for the foreign taxing jurisdiction.


• Understand how to comply with U.S. tax reporting requirementsfor inbound and outbound transactions and operations

• Learn how income is “sourced” to a foreign jurisdiction• Determine the required allocation and apportionment of deductions

to foreign sourced income• Analyze which foreign taxes are creditable to the U.S. tax bill• Learn how to report foreign bank accounts and investments

in jurisdictions including FATCA rules• Describe the U.S. tax reporting requirements for foreign affiliates• Develop an awareness of alternative organizational structures

for international operations• Learn how to structure transactions and/or business operations

of foreign-based service businesses entering the United States• Understand the effect of treaties on the taxation of foreign-

based income activities

Topics Discussed • Taxation of export Income• Allocation and apportionment of deductions• U.S. foreign tax credit• Treaties• Reporting foreign assets• Foreign branch and affiliate• Subpart F and personal holding company income• Foreign business operation in the U.S.• Foreign tangible and intangible property in the U.S.• FATCA

Acronym TSE.INT


CPE Credit Hours 8


Intended Audience Senior associates through manager in public accounting who assist clients with tax implications of their global operations, owners and CFOs of closely held businesses with international operations

Prerequisite Strong knowledge of U.S. income taxation






IRS Audits

Internal Revenue Service audits (or “exams” in IRS lingo) are an integral part of the tax compliance landscape. Although statistically few returns are selected for exam each year, this fact tends to be of little comfort to the taxpayer who has won the “audit lottery.” While CPAs cannot do much to prevent a client’s return from being audited, they can perform a valuable service by assuring that the exam is no more of a burden on the client than is necessary and that the client’s rights and interests are adequately safeguarded. Accomplishing this objective begins with a familiarity with the audit process.


• Evaluate IRS audit trends and the audit selection process• Understand the types of IRS audits• Determine when IRS requests could be challenged• Become familiar with the timing, scope, and location of various

IRS audits• Understand IRS audit techniques and inquiries and appeal rights• Manage the information document request process and evaluate

the contents of a revenue agent report (RAR)• Understand how to update/amend related state income tax returns

as affected by the Federal RAR

Topics Discussed • RAR: Revenue Adjustment Report• Preparing responses• Accounting for audit adjustments• Amended state tax returns

Acronym TSE.IRS


CPE Credit Hours 4


Intended Audience Senior tax professionals in public accounting

Prerequisite Basic knowledge of general proceedings of IRS audits






Income Tax Accounting

This course contains the framework of the rules of ASC 740 and how these are manifested in accounting for income taxes, including the statement of financial position classification of deferred tax accounts and disclosures. The course includes case studies of actual scenarios.


• Calculate income tax expense for financial statement purposes• Identify and classify deferred tax assets and deferred tax liabilities• Complete a worksheet that provides documentation for the reporting

and disclosure requirements and for the preparation of requiredjournal entries

• Account for operating loss carryforwards and tax credit carryforwards• Compute the valuation allowance with consideration given to items

that are allowed to reduce the need for an allowance• Apply concepts to practical situations

Topics Discussed • Permanent and timing differences• Income tax expense• Effective tax rate• Current income tax liability• Deferred income tax assets and liabilities• Tax basis balance sheet

Acronym TSE.ITA


CPE Credit Hours 8


Intended Audience Staff and senior associates in public accounting who assist clients with income tax calculations and disclosures

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

Prerequisite Basic knowledge of ASC 740






Individual Tax Fundamentals

This course provides participants up-to-date information on critical tax issues, giving them an outstanding foundation in the federal tax arena for individuals. Ensure your clients receive the most current tax planning and tax-saving strategies for their tax plans.

Learning Objectives When you complete this course you will be able to: • Determine the filing status and interpret the filing requirements for

individual taxpayers• Determine gross income inclusions and exclusions around

dividends and interest• Differentiate the taxability of deferred income, Social Security

benefits, and other taxable income• Apply the specific rules for the deductibility of travel and

entertainment expenses as they relate to business or rentaltransactions in preparing income tax returns

• Recognize Education related expenses and the rules for HealthSavings Accounts

• Distinguish between standard and itemized deductions includingmedical expenses, interest, taxes, charitable contributions, theftlosses, and miscellaneous deductions

• Gather the necessary information required to include tax credits onan individual tax return

• Recognize when the Medicare Payroll Tax will impact an individual• Identify the applicability of the Medicare tax on Net Investment

Income

Topics Discussed • Filing requirements and personal exemptions• Gross income inclusions, exclusions, and adjustments• Travel and entertainment• Standard and itemized deductions• Tax and tax credits• 0.9% Medicare Payroll Tax• 3.8% Net Investment Income Tax

Acronym TSE.ITF


CPE Credit Hours 8


Intended Audience CPAs and accountants new to taxation

Prerequisite None






Individual Tax Planning

Make sure your clients are protecting themselves from the onslaught of higher taxes. Get the latest techniques for building and conserving wealth through proactive tax-planning and investment strategies. Completely updated for tax law changes, this course will bring you up-to-date on the latest strategies that will keep more money in the hands of your clients and make you look like a hero!


• Recall how to increase client wealth by focusing on tax-savingopportunities no considered in the past

• Apply tax-planning moves in light of new and recent taxdevelopments

• Recognize ways to protect your client from tax pitfalls• Recall anticipated possible tax legislation and determine how to

position your clients for financial success

Topics Discussed • Impact of Supreme Court’s rejections of Defense of Marriage Act• New 0.9% and 3.8% Medicare taxes• Mutual fund tax strategies• All about Roth IRAs – including strategies for self-employed and

estate planners• The 100% gain exclusion for qualified small business stock• Personal residence transactions – including short sales and

foreclosures• Reverse mortgages can save axes on greatly appreciated

residences• Converting personal residences into rentals: tax implications• Tax-saving ideas for self-employed clients – including ways to

reduce SE and FICA taxes, strategies for husband-wife businesses, depreciation breaks and much more


• Divorcing clients – tax angles are critically important• State-of-the-art tax planning for college expenses• Employer stock options: tax planning moves

Acronym TSE.ITP


CPE Credit Hours 8


Intended Audience CPAs looking for innovative tax-planning techniques to help clients flight higher taxes.

Prerequisite Basic knowledge of individual income taxation


Delivery Methods Group Live Self-Study On-Demand




Multistate Taxation

Multistate taxation has become one of the hottest areas in the tax arena. The recent decline in state revenues and the increased audit activity by the states means both increased problems and opportunities. Mastering both the theoretical disputes and the “nuts and bolts” of compliance is essential to success. Gain the skills necessary to navigate through this maze of multistate corporate taxation. Develop a working knowledge of both multistate tax compliance and related planning opportunities. Focus on the essentials of multistate corporate income taxation as well as the apportionment and allocation of partnership, LLC, and corporate income taxes. Through this course, you will not only solidify the basic principles, but you will also receive the latest updates on economic and affiliate nexus, the impact of e-commerce and internet and other laws, regulations, and court cases. Develop basic approaches to state income tax planning and gain crucial insight about industry-specific state laws.


• Understand the key principles of multistate taxation• Assess the impact of the latest nexus issues, laws, regulations,

and court cases• Identify the effects of multistate activity• Distinguish deductible from non-deductible state income taxes• Gain insight into state tax laws affecting specific industries• Distinguish differences between apportionment and allocation

of income • Develop basic approaches to state income tax planning

with emphasis on the latest developments in economicnexus

Topics Discussed • Constitutional limits and P.L. 86-272• Nexus, UDITPA, MTC• State modification• Apportionment and allocation• Non-business income• Net operating losses

Acronym TSE.MST


CPE Credit Hours 8


Intended Audience Experienced accountants and private industry managers

Prerequisite Experience in corporate taxation






S Corporation Fundamentals

This course is a comprehensive introduction to the nature of S Corporations and how they are treated for income tax purposes. We will examine some of the advantages and disadvantages of incorporation and then go through the requirements for electing to be an S Corporation. We will also review the rules for operating an S Corporation.


• Determine when an S Corporation may be advantageous fora business

• Identify the requirements that must be met to qualify as anS Corporation

• Recognize individuals and entities that are eligible to ownS Corporation stock

• Determine how to make a proper S Corporation election• Determine income or loss that passes through to the shareholder• Define and explain the concept of distributions• Recognize active and passive income and determine material

participation as it relates to an individual S Corporation shareholder

Topics Discussed • Qualifications of S Corporation• Election, termination, and revocation• Choice of year-end• Allocations of profits and losses• Distributions and shareholder basis• Reporting and filing requirement• Conversion of C Corporation with prior retained earnings• Passive Activity Rules, Fringe Benefits, and Other Considerations

Acronym TSE.SCF


CPE Credit Hours 8


Intended Audience Staff and senior associates in public accounting who assist clients with tax compliance for closely held S Corporations

Prerequisite None






Effective Business Communication

Miscommunication is costly. In this course we will discuss how the use of positive language is not a “warm and fuzzy” concept, but rather an important communication tool. Using appropriate word choices will make you a more effective manager and communicator. Miscommunication and misunderstandings may cause significant financial and emotional loses to a firm. Vague answers can cause numerical errors, inaccurate financial data, hurt feelings, and tension within an office environment.

We will also address some aspects of leadership in connection with work teams and group development. We will look at the role leaders play in workplace communication and examine communication skills for discussion leaders. The importance of effective communication cannot be underestimated. A leader’s ability to communicate greatly reduces misunderstandings in the workplace, and significantly improves project management.


• Eliminate wordiness, redundancy, and obscure language fromtheir writing, and produce documents that are clear and concise

• Produce written communications that are positive and confident• Explain five techniques to make your language more positive

and professional• Recognize the importance of descriptive language• Understand how using certain words can help avoid

misinterpretation and misunderstandings.• Discuss the common types of difficult communication patterns found

in the workplace, and how to cope with these situations• Understand the difficult communication patterns that may

occur between men and women• Identify and cope more effectively with hostile communication

patterns that may occur in the workplace• Recognize the communication patterns that occur before and

during the formations of teams• Explain the role of conflict in work teams, and approaches for

dealing with the conflict

Topics Discussed • The power of professional language in business writing• Communication and work teams• Communication for leaders• Difficult communication

Acronym TSE.STD

Field of Study Communication

CPE Credit Hours 4


Intended Audience Staff or senior associates (with any field of emphasis) looking to advance business writing and communication skills

Prerequisite None






Tax Accounting for Inventories

This course details methods of valuing inventory, including special rules for dealing with LIFO inventory. Effect of shrinkage and market will also be discussed and participants will learn about proposals to prohibit LCM and subnormal goods methods that include wash-sale goods.


• Explain the allowable inventory valuation methods for taxpurposes and how to choose the most beneficial in variousscenarios

• Estimate the tax value of ending inventory under the chosen method• Calculate the resulting tax adjustment to book income as applicable

Topics Discussed • 263A 2.0• FIFO, LIFO, average• Lower of cost or market

Acronym TSE.TAI


CPE Credit Hours 2



Tax professionals within corporate finance or tax departments

Prerequisite Three to five ears of tax experience






Taxation of Corporations

This comprehensive course, developed by Sid Kess, is designed to guide practitioners through the numerous concepts and rules applicable to income tax accounting, tax return positions, and disclosures for C Corporations and S Corporations.


• Identify the benefits of forming a corporation• Apply the rules for transfer of assets and liabilities to a

new corporation• Review the accounting methods available to a corporation.• Understand reasonable compensation issues with respect to a

C Corporation and to S Corporation shareholder-employees• Analyze the best retirement plan recommend for a corporation• Recognize economic performance, including issues and

deduction limitations related to bad debts, rent, tax, and interestexpense

• Determine the availability of tax credits and other entitlementsrelated to retirement plans for a corporation

• Accurately apply financial turmoil and bankruptcy rules

Topics Discussed • Formation of corporation and Section 1244 stock• Income: dividends, interest, rentals, capital gains• Salaries, employee benefits and retirement plan• Economic performance and other deductions• Net operating losses• Personal Service Corporations• Tax rates, AMT, and tax credits• Case studies for tax return preparation

Acronym TSE.TCC


CPE Credit Hours 8



Prerequisite Three to five ears of tax experience






Tax Fundamentals of LLCs and Partnerships

Acquire the basic skills you need to prepare income tax returns for LLCs and Partnerships. This course helps you identify the information required from the accounting system and the questions to ask of managers or business owners. This course provides participants with a foundation of tax principles and rules applicable to flow through entities under IRC section subchapter K.


• Recognize differences among the various types of partnershipsand an LLC

• Describe how partnerships and LLCs opting to be treated aspartnerships will report their federal taxable income to the IRS

• Determine the tax basis of assets transferred to a partnership orLLC at formation

• Explain the tax consequences and liabilities to a partnership/LLCof property transfers

• Distinguish between distributions and compensatory payments topartners and recognize tax consequences of each type of payment

• Apply the at-risk and passive activity loss limitations to pass-through losses from partnerships and LLCs

Topics Discussed • Formation and the Check-the-Box rules• Profit and loss allocation• Effect of liabilities• Contributions and distributions• Reporting taxable income

Acronym TSE.TFLP


CPE Credit Hours 8


Intended Audience Public accounting staff, seniors, and tax professionals in company finance or tax departments

Prerequisite Basic knowledge of pass-through entities






Acronym TSE.TPSC


CPE Credit Hours 4



Prerequisite Basic knowledge of business taxation


Delivery Method Group Live

First Offering Date May 15, 2015 (First offering date guaranteed for all orders placed by 2/1/15)

Tax Planning for Small Businesses


Learning Objectives When you complete this course you will be able to: • Solve the unique tax problems affecting small businesses.• Identify savings opportunities and pinpoint tax traps.• Substantially cut your small business clients’ tax bills.

Topics Discussed • Business tax changes in recent legislation, court decisions, and

IRS guidance• Impact of new 0.9% and 3.8% Medicare taxes on business owners• C corporation moves to avoid potentially higher individual tax rates• Managing Section 1231 losses and gains for optimal tax results• Perfect storm for loans from corporations to shareholders• Update on passive loss rules for LLC members• Minimizing SE tax for LLC members• Husband-wife businesses: tax-saving strategies• The 100% gain exclusion for qualified small business corporation

stock• When to switch from C Corporation to S Corporation status

(or not)• Fringe benefit planning for partners and S corporation

shareholder-employees• Update on reasonable compensation for C and S

corporation shareholder-employees• Advantages of including debt in corporate capital structures• Converting corporation into LLC or LLP: tax implications• Ownership exit strategies including family corporations and

divorce situations



Taxation of Property Transactions

Gain a practical understanding of the various complex tax laws dealing with sale, disposal, or exchange of property. This course includes analyses of the rules dealing with like-kind exchanges, and includes involuntary conversions. It also covers important property-related timing issues and planning opportunities that can lead to significant tax savings.


• Apply proper treatment of involuntary conversions• Explain the deferral of realized gain or loss on a like-kind

property exchange• Determine the amount of gain or loss on the sale of property• Determine the character of recognized gain or loss on the

disposition of business property• Implement comprehensive property tax strategies to minimize taxes

Topics Discussed • IRC sections 1231, 1245,1250• Depreciation Recapture• Capital gains and losses• Non-recognition transactions

Acronym TSE.TPT


CPE Credit Hours 4


Intended Audience Tax Staff and senior associates

Prerequisite Basic knowledge of property transactions and taxation






Tax Research I

This course provides a working knowledge of the methodology of implementation-based tax research. Drawing on the latest developments in online research, this course describes how to ask the right questions, organize the facts, locate and assess pertinent authority, and clearly communicate research findings.


• Demonstrate a working knowledge of the methodologyof implementation-based tax research

• Examine and analyze the pertinent facts and applicable lawsto determine a tax result

• Apply the hierarchy for sources of tax authority in researching atax question

• Execute efficient and meaningful research within tax online services

Topics Discussed • Sources of tax law and interpretation• Internal Revenue Code• Administrative guidance• Treasury Regulations• Issue-spotting exercise• Citations• Tax research memorandum

Acronym TSE.TR1


CPE Credit Hours 4


Intended Audience Tax associates with little to no experience in performing tax research

Prerequisite None






Tax Research 2

Tax questions arise when a unique set of facts is examined in light of general rules of tax law. Learning to identify and phrase the critical tax questions implicit in any set of facts is no small accomplishment. In many instances, the most important questions are by no means obvious. The more experienced the tax adviser, the easier it is to identify and ask the right questions. For the beginner, asking the right question is often the most difficult part of tax research.


• Assess the appropriate authority for tax problems• Analyze the evidence you gather regarding your client’s tax situation• Interpret the facts from other cases in order to reach a conclusion

about your client’s case• Distinguish specific ways to communicate your findings to you client• Discuss the research methodology that is appropriate to tax

planning

Topics Discussed • The elusive nature of tax questions• Assessing and applying authority• External communications• Research methodology for tax planning• Comprehensive examples

Acronym TSE.TR2


CPE Credit Hours 4


Intended Audience Tax senior associates or managers

Prerequisite Basic knowledge of performing tax research






Real Estate Taxation

Real Estate Taxation

In this course you will learn about several complicated real estate related topics including: passive activity limitations, like kind exchanges, involuntary conversions and Section 1237. Learn about these common problem areas and avoid mistakes in these complicated provisions. Ensure your clients receive the most current tax planning and tax-saving strategies for their tax plans.


• Calculate the limitations on deducting passive activity lossesand the at-risk limitations on deducting losses on a currentyear’s tax return

• Distinguish between a passive activity that would be subject tothe passive loss rules, and an active activity that would not besubject to passive activity rules.

• Identify which property qualifies for Section 1231 treatment.Recognize when an involuntary conversion or like-kindexchange may be used to defer tax recognition.

• Calculate gains and losses from property transactions.• Identify applicable tax rate on gains from property transactions.• Distinguish between different recapture provisions.• Determine when the rules regarding the subdivision of real

estate under IRC Section 1237 apply to a transaction.

Topics Discussed

• Passive Losses• At Risk rules• Like Kind Exchanges• Involuntary exchanges• Expensing vs. Capitalization• Capital vs. Ordinary Income

Acronym TSE.TRE


CPE Credit Hours 4


Intended Audience Experienced accountants and private industry managers

Prerequisite Experience in corporate taxation






Working Paper Documentation

Workpapers support the creation of a tax return. Firms must provide proper data for their work, through accurate documentation of the position taken on a return and by providing authoritative support for it. This documentation not only impacts the preparer, but is required by the IRS to complete a proper audit of the return.


• Learn to interpret document tax return information andcorrectly organize workpapers

• Know which workpapers are appropriate for specific tax situations• Understand how to prepare an Accrual to Cash Conversion

Workpaper.• Execute efficient and meaningful research within tax online services

Topics Discussed • Source of data for tax adjustments from books• Authority documentation• Case studies - good and bad workpapers

Acronym TSE.WPD


CPE Credit Hours 2


Intended Audience Staff accountants who create workpapers

Prerequisite None





Acronym IndexAAUW Annual Accounting and Auditing Workshop .................................................................................. 18

ABLT Advanced Business Law for CPAs ..................................................................................................105

ACCS Advanced Controller and CFO Skills ..............................................................................................106

ADUG Advanced Topics in a Single Audit ... .............................................................................................. 78

ADVSC Advanced Tax Strategies for S Corporations .................................................................................129

AEMP Auditing Defined Contribution Plans .............................................................................................. 19

AFKP Audits of 401(k) Plans ...................................................................................................................... 20

AIT Accounting for Deferred Income Taxes ........................................................................................... 21

ASE1 Audit Staff Essentials – Level 1 – New Staff . ................................................................................. 22

ASE2 Audit Staff Essentials – Level 2 – Experienced Staff ...................................................................... 23

ASE3 Audit Staff Essentials – Level 3 – Audit Senior/In-Charge .............................................................. 24

ATCP Annual Tax Update: Corporations and Pass-Through Entities ......................................................130

AUAA Annual Update for Accountants and Auditors ................................................................................ 25

AUDW Audit Workpapers: Documenting and Reviewing Field Work ........................................................ 26

AUSL Audits of State and Local Governments: What You Need to Know ............................................... 79

BADI Basis/Distributions for Pass-Through Entities: Simplifying the Complexities..............................131

BANK Audits of Banks and Other Financial Institutions ........................................................................... 27

BASB Buying or Selling a Business – The CPA’s Role ..............................................................................132

BAUG Fundamentals for Performing a Single Audit Under

the Uniform Guidance Awards ........................................................................................................ 80

CAAT Construction Contractors: Accounting, Auditing, and Tax ............................................................. 28

CCAI Construction Contractors Advanced Issues .................................................................................... 29

CFIC Common Frauds and Internal Controls for Revenue, Purchasing, and Cash Receipts ................. 30

CHTX Smart Strategies to Slash Taxes for Closely Held Businesses ......................................................133

CL4AARWBE Real-World Business Ethics for CPAs in A&A ................................................................................. 31

CL4AUAA Accounting and Auditing Update .................................................................................................... 32

CL4BASB The CPA’s Role in Buying or Selling a Business ............................................................................134

CL4BFP The New Controllership: Keys to Boosting Financial Performance ..............................................107

CL4BIRWBE Real World Business Ethics for CPAs in Business and Industry ....................................................108

CL4BMS The New Controllership: Keys to Boosting Management Skills ...................................................109

CL4CAS The New Clarified Attestation Standards: What You Need to Know ............................................. 33

CL4CCD Capitalized Costs and Depreciation: Key Issues and Answers ......................................................135

CL4CDIB Cancellation of Debt for Individuals and Businesses .. ................................................................ 136

Acronym Index


CL4CE Engagement Essentials: Compilation of Financial Statements ...................................................... 34

CL4CHTX Practical Tax Tips and Techniques for Closely Held Businesses ...................................................137

CL4CNFP Not-for-Profit Accounting and Auditing: Practical Cases for CPAs ................................................ 81

CL4COMP Compilation, Preparation, and Review Engagements Update ....................................................... 35

CL4CRA Advanced Issues in Preparation, Compilation, and Review Engagements ................................... 36

CL4CSCB Critical Skills for Budgeting Success ..............................................................................................110

CL4CTB Special Purpose Frameworks – Alternatives to GAAP ................................................................... 37

CL4CYCT Smart Tax Planning Strategies for Individuals ..............................................................................138

CL4DIRS IRS Disputes: Identifying Options for Your Client ..........................................................................139

CL4EOYB Yellow Book Financial Audits .......................................................................................................... 82

CL4FAFR Forensic Accounting: Uncovering Schemes and Scams ................................................................ 38

CL4FASBI New FASB Developments for Business & Industry ........................................................................ 39

CL4FCFS Statement of Cash Flows: Preparation, Presentation, and Use ..................................................... 40

CL4FFMD Financial Forecasting: Planning for Success .................................................................................111

CL4FGOV Frequent Frauds Found in Governments ........................................................................................ 83

CL4FNFP Frequent Frauds Found in Not-for-Profits ....................................................................................... 84

CL4FRAU Fraud: Recent Findings, Red Flags and Corruption Schemes ........................................................ 41

CL4FSABM Analyzing a Company’s Financial Statement .................................................................................112

CL4FSNPO Not-for-Profit Organizations: Key Accounting and Reporting Considerations .............................. 85

CL4GA68 GASB Statement No. 68 Audit and Accounting Workshop ............................................................ 86

CL4GNAU Annual Update for Governments and Not-for-Profits .................................................................... 87

CL4GSCA Position Your Organization for Success: Strategies for Today’s Competitive Environment ........113

CL4HCRA Health Care Reform Act: Critical Tax and Insurance Ramifications ..............................................140

CL4HOT Hot Tax Planning Developments Under the Current Tax Law .......................................................141

CL4ICDAD Updated COSO Framework: What You Need to Know ................................................................... 42

CL4ICRA Applying the Risk Assessment Standards to Enhance Audit ......................................................... 43

CL4ICSM Transaction Processing Controls Best Practices for Small- and Medium-Sized Entities .............. 44

CL4INRR Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know .................. 45

CL4ITET Estates and Trusts: Mastering Complex Income Tax Issues ..........................................................142

CL4ITRM Reviewing Individual Tax Returns: What Are You Missing? ..........................................................143

CL4LAMA Lean Accounting and Management: Saving Money by Streamlining Operations .......................114

CL4PCD Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls .......... 46

CL4PTU Annual Federal Tax Update ............................................................................................................144

CL4PYPL Analyzing Costs, Productivity, and Efficiency: Three Ways to Boost Your Bottom Line ..............115

CL4RCR Revenue and Cash Receipts: Common Frauds and Internal Controls ........................................... 47

CL4RWBE Real-World Business Ethics ............................................................................................................. 48

CL4SKSB Controller’s Update: Today’s Latest Trends ....................................................................................116

Acronym Index


CL4SSM Social Security and Medicare: Maximizing Retirement Benefits ..................................................145

CL4STSB Tax Planning Strategies for Small Businesses: Corporations, Partnerships, & LLCs ...................146

CL4TTFS The Most Common Financial Statement and Asset Fraud Schemes:

How to Detect and Prevent Them.................................................................................................... 49

CL4TKBP Risk, Cost, and Cash Management for Controllers and Financial Managers................................117

CL4TLLLO Tax Consequences and Reporting Issues of LLCs, LLPs, LPs, and Other Partnerships ................147

CNFP Case Studies in Not-for-Profit Accounting and Auditing ................................................................ 88

COBP Transforming Your Role as Controller to Business Partner ...........................................................118

CORU Annual Update for Preparation, Compilation, and Review Engagements..................................... 50

CWRK Corporate Tax Workshop: Get Ready for Busy Season .................................................................148

CYCT Cut Your Client’s Tax Bill: Individual Tax Planning Tips and Strategies ........................................149

DAAN Analytics and Big Data for Accountants ........................................................................................119

DDDA Digging Deeper with Data Analysis................................................................................................. 51

DTT Advanced Tax Strategies for LLCs and Partnerships .....................................................................150

EBPE Auditing Employee Benefit Plans .................................................................................................... 52

EO-AHUD Advanced Auditing of HUD-Assisted Projects ................................................................................ 89

EO-F990 Form 990: A Comprehensive Approach to Accurate Preparation .................................................151

EO-YB Yellow Book: Government Auditing Standards .............................................................................. 90

F990A Form 990: Exploring the Form’s Complex Schedules ....................................................................152

FAFR Forensic Accounting: Fraudulent Reporting and Concealed Asset ................................................ 53

FAIP Forensic Accounting Investigative Practices .................................................................................. 54

FASBI FASB Review for Business & Industry............................................................................................. 55

FCRE Engagement Essentials: Preparation, Compilation, and Review of Financial Statements ........... 56

FE-FFT Identifying Fraudulent Financial Transactions ................................................................................ 57

FFGN Frequent Frauds Found in Governments and Not-for-Profits ........................................................ 91

FFMD Financial Forecasting and Decision Making ..................................................................................120

FIIN Financial Instruments: Mastering the New FASB Requirements ................................................... 58

FRGNP Recognizing and Responding to Fraud Risk in Governmental

and Not-for-ProfitOrganizations ...................................................................................................... 92

FRU FASB Review: Common GAAP Issues Impacting All CPAs ............................................................. 59

FSABM Financial Statement Analysis: Basis for Management Advice ......................................................121

FSME Real World Fraud in Today’s Small- to Medium-Sized Entities ...................................................... 60

FSNPO Accounting and Reporting for Not-for-Profit Organizations .......................................................... 93

GA68 GASB Statement No. 68 – In-Depth Government Pension Accounting & Auditing Seminar ....... 94

GAR Governmental Accounting and Reporting ...................................................................................... 95

GAU Governmental Accounting and Auditing Update ........................................................................... 96

GENA GAAS: A Comprehensive Review for Auditors ............................................................................... 61

Acronym Index


GNAU Governmental and Not-for-Profit Annual Update ........................................................................... 97

GPT Payroll Taxes and 1099 Issues: Everything You Need to Know .....................................................153

HOT Hottest Tax Topics for 2014 .............................................................................................................154

HUD Audits of HUD-Assisted Projects .................................................................................................... 98

IBV Introduction to Business Valuation ................................................................................................122

ICDAD Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors ......... 62

ICRA Internal Controls and Risk Assessment: Key Factors in a Successful Audit .................................. 63

ICSM Internal Control Best Practices for Small and Medium-Sized Entities ........................................... 64

IDENT Identity Theft: Preventing, Detecting, and Investigating ................................................................ 65

IITW 1040 Tax Return Workshop .............................................................................................................155

INCT Federal Income Tax Accounting: Maximizing Tax Benefits and Minimizing Tax Costs ................156

INRR Revenue Recognition: Mastering the New FASB Requirements .................................................... 66

INUG Applying the Uniform Guidance for Federal Awards in Your Single Audits ................................. 99

ITET Form 1041: Income Taxation of Estates and Trusts .......................................................................157

ITRC IT Risks and Controls in Current and Emerging Environments ..................................................... 67

ITTF International Taxation .....................................................................................................................158

LAWU Employment Law Update: Key Risks and Recent Trends ..............................................................123

LEAS Leases: Mastering the New FASB Requirements ............................................................................ 68

MIT Multistate Income Tax .....................................................................................................................159

NAU Not-for-Profit Accounting and Auditing Update ............................................................................100

NPAR Not-for-Profit Accounting & Reporting: From Start to Finish ........................................................101

NXUP Nexus Update: Latest Developments in State Income, Franchise, and Sales Taxes ....................160

PCOU Public Company Update: SEC, PCAOB, and Other Developments ................................................ 69

PRTC Becoming an AICPA Peer Review Team or Review Captain: Case Study Application................... 70

PSAS Advanced Mergers, Acquisitions, and Sales of Closely Held Businesses ....................................161

PTU AICPA’s Annual Federal Tax Update ...............................................................................................162

REAA Real Estate Accounting & Auditing ................................................................................................. 71

REIF IFRS Standards: Financial Reporting in a Global Environment ..................................................... 72

RWBE Real-World Business Ethics ............................................................................................................. 73

SAYB Studies on Single Audit and Yellow Book Deficiencies .................................................................102

SCORP S Corporations: Key Issues, Compliance, and Tax Strategies .......................................................163

SKSB Annual Update for Controllers .......................................................................................................124

SMBZ Accounting and Auditing Update for Small Businesses ................................................................ 74

SNPR Upcoming Peer Review: Is Your Firm Ready? ................................................................................. 75

STSB Slashing Taxes for Your Small Business Clients: Corporations, Partnerships, & LLCs ................164

TCA Trusted Client Adviser Workshop ...................................................................................................125

Acronym Index


TGNP AICPA’s Annual Update: Top Governmental and Not-for-Profit Accounting

and Auditing Issues Facing CPAs ...................................................................................................103

TILA Taxation for Individuals Living Abroad ..........................................................................................165

TKBP Toolkit of Best Practices for Today’s Controller and Financial Manager .......................................126

TRUS Income Taxation of Trusts: Minimizing Your Clients Taxe .............................................................166

TSE.ADVTA Advanced Income Tax Accounting .................................................................................................169

TSE.AMP Accounting Methods and Periods ..................................................................................................170

TSE.APL Advanced Taxation Partnerships & LLCs .......................................................................................171

TSE.ATPSC Advanced Tax Planning S Corporations .........................................................................................172

TSE.CCD Capitalized Costs and Depreciation ................................................................................................173

TSE.CFE Choice of and Formation of Entity .................................................................................................174

TSE.ETP Estate & Trust Primer ......................................................................................................................175

TSE.F9B Form 990 .........................................................................................................................................176

TSE.IBA Introduction to Business Acquisitions ...........................................................................................177

TSE.IIT Intermediate Individual Taxation ....................................................................................................178

TSE.INT International Taxation .....................................................................................................................179

TSE.IRS IRS Audits ........................................................................................................................................180

TSE.ITA Income Tax Accounting ..................................................................................................................181

TSE.ITF Individual Tax Fundamentals ..........................................................................................................182

TSE.ITP Individual Tax Planning ..................................................................................................................183

TSE.MST Multistate Taxation .........................................................................................................................184

TSE.SCF S Corporation Fundamentals..........................................................................................................185

TSE.STD Effective Business Communications ..............................................................................................186

TSE.TAI Tax Accounting for Inventories ......................................................................................................187

TSE.TCC Taxation of Corporations ................................................................................................................188

TSE.TFLP Tax Fundamentals of LLCs and Partnerships .................................................................................189

TSE.TPSC Tax Planning for Small Businesses ................................................................................................190

TSE.TPT Taxation of Property Transactions ..................................................................................................191

TSE.TR1 Tax Research I .................................................................................................................................192

TSE.TR2 Tax Research 2 ................................................................................................................................193

TSE.TRE Real Estate Taxation ........................................................................................................................194

TSE.WPD Working Paper Documentation ......................................................................................................195

TSUI Annual Tax Update: Individuals and Sole Proprietors...................................................................167

TTFS Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes ......................................... 76

Acronym Index


Alphabetical Index1040 Tax Return Workshop............................................................................................................155 IITW

Accounting and Auditing Update....................................................................................................32 CL4AUAA

Accounting and Auditing Update for Small Businesses ................................................................74 SMBZ

Accounting and Reporting for Not-for-Profit Organizations ..........................................................93 FSNPO

Accounting for Deferred Income Taxes ..........................................................................................21 AIT

Accounting Methods and Periods .................................................................................................170 TSE.AMP

Advanced Auditing of HUD-Assisted Projects ................................................................................89 EO-AHUD

Advanced Business Law for CPAs .................................................................................................105 ABLT

Advanced Controller and CFO Skills .............................................................................................106 ACCS

Advanced Income Tax Accounting ................................................................................................169 TSE.ADVTA

Advanced Issues in Preparation, Compilation, and Review Engagements ...................................36 CL4CRA

Advanced Mergers, Acquisitions, and Sales of Closely Held Businesses ...................................161 PSAS

Advanced Tax Planning S Corporations .......................................................................................172 TSE.ATPSC

Advanced Tax Strategies for LLCs and Partnerships ...................................................................150 DTT

Advanced Tax Strategies for S Corporations ...............................................................................129 ADVSC

Advanced Taxation Partnerships & LLCs ......................................................................................171 TSE.APL

Advanced Topics in a Single Audit .................................................................................................78 ADUG

AICPA’s Annual Federal Tax Update ..............................................................................................162 PTU

AICPA’s Annual Update: Top Governmental and Not-for-Profit Accounting

and Auditing Issues Facing CPAs ..................................................................................................103 TGNP

Analytics and Big Data for Accountants .......................................................................................119 DAAN

Analyzing a Company’s Financial Statement ...............................................................................112 CL4FSABM

Analyzing Costs, Productivity, and Efficiency: Three Ways to Boost Your Bottom Line .............115 CL4PYPL

Annual Accounting and Auditing Workshop ..................................................................................18 AAUW

Annual Tax Update: Corporations and Pass-Through Entities ....................................................130 ATCP

Annual Tax Update: Individuals and Sole Proprietors .................................................................167 TSUI

Annual Update for Accountants and Auditors ...............................................................................25 AUAA

Annual Update for Controllers ......................................................................................................124 SKSB

Annual Update for Governments and Not-for-Profits ....................................................................87 CL4GNAU

Annual Update for Preparation, Compilation, and Review Engagements ....................................50 CORU

Applying the Uniform Guidance for Federal Awards in Your Single Audits .................................99 INUG

Audit Staff Essentials – Level 1 – New Staff ...................................................................................22 ASE1

Audit Staff Essentials – Level 2 – Experienced Staff ......................................................................23 ASE2

Audit Staff Essentials – Level 3 – Audit Senior/In-Charge .............................................................24 ASE3

Audit Workpapers: Documenting and Reviewing Field Wor ..........................................................26 AUDW

Alphabetical Index


Auditing Defined Contribution Plans ..............................................................................................19 AEMP

Auditing Employee Benefit Plans....................................................................................................52 EBPE

Audits of 401(k) Plans ......................................................................................................................20 AFKP

Audits of Banks and Other Financial Institutions ...........................................................................27 BANK

Audits of HUD-Assisted Projects .....................................................................................................98 HUD

Audits of State and Local Governments – What You Need to Know .............................................79 AUSL

Basis/Distributions for Pass-Through Entities: Simplifying the Complexities ............................131 BADI

Buying or Selling a Business – The CPA’s Role ............................................................................132 BASB

Cancellation of Debt for Individuals and Businesses ...................................................................136 CL4CDIB

Capitalized Costs and Depreciation ..............................................................................................173 TSE.CCD

Capitalized Costs and Depreciation: Key Issues and Answers ....................................................135 CL4CCD

Case Studies in Not-for-Profit Accounting and Auditing ...............................................................88 CNFP

Choice of and Formation of Entity ................................................................................................174 TSE.CFE

Common Frauds and Internal Controls for Revenue, Purchasing, and Cash Receipts .................30 CFIC

Compilation, Preparation, and Review Engagements Update .......................................................35 CL4COMP

Construction Contractors Advanced Issues ....................................................................................29 CCAI

Construction Contractors: Accounting, Auditing, and Tax.............................................................28 CAAT

Controller’s Update: Today’s Latest Trends ..................................................................................116 CL4SKSB

Critical Skills for Budgeting Success ............................................................................................110 CL4CSCB

Cut Your Client’s Tax Bill: Individual Tax Planning Tips and Strategies ......................................149 CYCT

Digging Deeper with Data Analysis ................................................................................................51 DDDA

Effective Business Communications ............................................................................................186 TSE.STD

Engagement Essentials: Compilation of Financial Statements .....................................................34 CL4CE

Engagement Essentials: Preparation, Compilation, and Review of Financial Statements ...........56 FCRE

Estate & Trust Primer.....................................................................................................................175 TSE.ETP

Estates and Trusts: Mastering Complex Income Tax Issues ........................................................142 CL4ITET

FASB Review for Business & Industry ............................................................................................55 FASBI

FASB Review: Common GAAP Issues Impacting All CPAs ............................................................59 FRU

Federal Income Tax Accounting: Maximizing Tax Benefits and Minimizing Tax Costs ..............156 INCT

Financial Forecasting and Decision Making .................................................................................120 FFMD

Financial Forecasting: Planning for Success ................................................................................111 CL4FFMD

Financial Reporting Framework for SMEs ......................................................................................67 FRFS

Financial Statement Analysis: Basis for Management Advice ....................................................121 FSABM

Forensic Accounting Investigative Practices ..................................................................................54 FAIP

Forensic Accounting: Fraudulent Reporting and Concealed Assets..............................................53 FAFR

Forensic Accounting: Uncovering Schemes and Scams ................................................................38 CL4FAFR

Form 1041: Income Taxation of Estates and Trusts ......................................................................157 ITET

Alphabetical Index


Form 990 ........................................................................................................................................176 TSE.F9B

Form 990: A Comprehensive Approach to Accurate Preparation ................................................151 EO-F990

Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes .........................................76 TITFS

Fraud: Recent Findings, Red Flags and Corruption Schemes ........................................................41 CL4FRAU

Frequent Frauds Found in Governments ........................................................................................83 CL4FGOV

Frequent Frauds Found in Governments and Not-for-Profits ........................................................91 FFGN

Frequent Frauds Found in Not-for-Profits .......................................................................................84 CL4FNFP

Fundamentals for Performing a Single Audit Under the Uniform Guidance

for Federal Awards ..........................................................................................................................80 BAUG

GAAS: A Comprehensive Review for Auditors ..............................................................................61 GENA

GASB Statement No. 68 Audit and Accounting Workshop ............................................................86 CL4GA68

Governmental Accounting and Auditing Update ...........................................................................96 GAU

Governmental Accounting and Reporting ......................................................................................95 GAR

Governmental and Not-for-Profit Annual Update ..........................................................................97 GNAU

Health Care Reform Act: Critical Tax and Insurance Ramifications .............................................140 CL4HCRA

Hot Tax Planning Developments Under the Current Tax Law ......................................................141 CL4HOT

Hottest Tax Topics for 2014 ...........................................................................................................154 HOT

Identifying Fraudulent Financial Transactions ...............................................................................57 FE-FFT

Identity Theft: Preventing, Detecting, and Investigating ...............................................................65 IDENT

IFRS Standards: Financial Reporting in a Global Environment .....................................................72 REIF

Income Tax Accounting .................................................................................................................181 TSE.ITA

Individual Tax Fundamentals ........................................................................................................182 TSE.ITF

Internal Control and COSO Essentials for Accountants and Auditors...........................................62 ICDAD

Internal Control Best Practices for Small and Medium-Sized Entities ..........................................64 ICSM

Internal Controls and Risk Assessment: Key Factors in a Successful Audit .................................63 ICRA

International Taxation ....................................................................................................................158 ITIF

International Taxation ....................................................................................................................179 TSE.INT

Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know .................45 CL4INRR

Introduction to Business Acquisitions ..........................................................................................177 TSE.IBA

Introduction to Business Valuation ...............................................................................................122 IBV

IRS Audits ......................................................................................................................................180 TSE.IRS

IRS Disputes: Identifying Options for Your Client ........................................................................139 CL4DIRS

IT Risks and Controls in Current and Emerging Environments .....................................................67 ITRC

Multistate Income Tax ...................................................................................................................159 MIT

Multistate Taxation ........................................................................................................................184 TSE.MST

New FASB Developments for Business & Industry ........................................................................39 CL4FASBI

Nexus Update: Latest Developments in State Income, Franchise, and Sales Taxes ..................160 NXUP

Alphabetical Index


Not-for-Profit Accounting & Reporting: From Start to Finish ......................................................101 NPAR

Not-for-Profit Accounting and Auditing: Practical Cases for CPAs ................................................81 CL4CNFP

Not-for-Profit Organizations: Key Accounting and Reporting Considerations ..............................85 CL4FSNPO

Payroll Taxes and 1099 Issues: Everything You Need to Know ...................................................153 GPT

Position Your Organization for Success: Strategies for Today’s Competitive Environment ......113 CL4GSCA

Practical Tips and Techniques for Closely Held Businesses ........................................................137 CL4CHTX

Public Company Update: SEC, PCAOB, and Other Developments ................................................69 PCOPU

Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls .........46 CL4PCD

Real Estate Accounting & Auditing .................................................................................................71 REAA

Real World Business Ethics for CPAs in Business and Industry ..................................................108 CL4BIRWBE

Real-World Business Ethics .............................................................................................................48 CL4RWBE

Real-World Business Ethics .............................................................................................................73 RWBE

Real-World Business Ethics for CPAs in A&A .................................................................................31 CL4AARWBE

Recognizing and Responding to Fraud Risk in Governmental

and Not-for-Profit Organizations .....................................................................................................92 FRGNP

Revenue and Cash Receipts: Common Frauds and Internal Controls ...........................................47 CL4RCR

Revenue Recognition: Mastering the New FASB Requirements ...................................................66 INRR

Reviewing Individual Tax Returns: What Are You Missing? ........................................................143 CL4ITRM

Risk, Cost, and Cash Management for Controllers and Financial Managers ..............................117 CL4TKBP

S Corporation Fundamentals ........................................................................................................185 TSE.SCF

S Corporations: Key Issues, Compliance, and Tax Strategies .....................................................163 SCORP

Slashing Taxes for Your Small Business Clients: Corporations, Partnerships, & LLCs ..............164 STSB

Smart Strategies to Slash Taxes for Closely Held Businesses ....................................................133 CHTX

Smart Tax Planning Strategies for Individuals .............................................................................138 CL4CYCT

Social Security and Medicare: Maximizing Retirement Benefits .................................................145 CL4SSM

Special Purpose Frameworks – Alternatives to GAAP ...................................................................37 CL4CTB

Statement of Cash Flows: Preparation, Presentation and Use ......................................................40 CL4FCFS

Studies on Single Audit and Yellow Book Deficiencies ...............................................................102 SAYB

Tax Accounting for Inventories .....................................................................................................187 TSE.TAI

Tax Consequences and Reporting Issues of LLCs, LLPs, LPs, and Other Partnerships ..............147 CL4TLLLO

Tax Fundamentals of LLCs and Partnerships ...............................................................................189 TSE.TFLP

Tax Planning Strategies for Small Businesses: Corporations, Partnerships, & LLCs .................146 CL4STSB

Tax Research I ................................................................................................................................192 TSE.TR1

Tax Research 2 ...............................................................................................................................193 TSE.TR2

Taxation for Individuals Living Abroad .........................................................................................165 TILA

Taxation of Corporations ...............................................................................................................188 TSE.TCC

Taxation of Property Transactions ................................................................................................191 TSE.TPT

Alphabetical Index


The CPA’s Role in Buying or Selling a Business ...........................................................................134 CL4BASB

The Most Comon Financial Statement and Asset Fraud Schemes: How to Detect and Prevent Them ...................................................................................................49 CL4TTFS

Toolkit of Best Practices for Today’s Controller and Financial Manager .....................................126 TKBP

Transaction Processing Controls Best Practices for Small- and Medium-Sized Entities ..............44 CL4ICSM

Transforming Your Role as Controller to Business Partner .........................................................118 COBP

Upcoming Peer Review: Is Your Firm Ready? ................................................................................75 SNPR

Updated COSO Framework: What You Need to Know ...................................................................42 CL4ICDAD

Working Paper Documentation .....................................................................................................195 TSE.WPD

Yellow Book Financial Audits ..........................................................................................................82 CL4EOYB

Yellow Book: Government Auditing Standards ..............................................................................90 EO-YB

Alphabetical Index


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