CPE Catalog
Artificial Intelligence for Accounting and Finance Professionals
Available Until
Online
2.00 Credits
Member Price: $89
What is artificial intelligence? What are the different forms of artificial intelligence? The difference between artificial intelligence and machine learning The types of problems artificial intelligence can solve The role of algorithms How artificial intelligence will affect accounting and finance careers Data governance, security, and privacy How accounting firms are using AI today The role of artificial intelligence in asset management
ASC 606 Insights: Contract Identification and Performance Obligations
Available Until
Online
2.00 Credits
Member Price: $49
Types of performance obligations Bundled offerings Customizations Modifications to product specifications Requests for additional services Enforceability and payment terms
ASC 606 Insights: Licensing Revenue and Financial Statement Disclosures
Available Until
Online
2.00 Credits
Member Price: $49
Right to Use vs. Right to Access Functional IP Symbolic IP License Renewals Revenue Recognition Disclosures Information about Contracts with Customers Disaggregation of Revenue Transaction Price Allocated to the Remaining Performance Obligations Practices to Avoid
ASC 606 Insights: Managing Variable Consideration and Modifications
Available Until
Online
2.00 Credits
Member Price: $49
Modifications to product specifications Requests for additional services Alterations in delivery timelines Constraining estimates Different types of variable payments in contracts, including discounts, rebates, and bonuses
ASC 606 Insights: Timing of Revenue Recognition & Principal vs. Agent Considerations
Available Until
Online
2.00 Credits
Member Price: $49
Measuring Progress Output Methods Input Methods Factors Supporting Principal Conclusion Factors Supporting Agent Conclusion Mixed Conclusion (Both Principal and Agent)
Audit Documentation Requirements
Available Until
Online
2.00 Credits
Member Price: $89
Proper documentation as a means of audit quality Factors impacting the nature and extent of documentation Illustrative workpapers and exercises Use of practice aids and other mechanisms as means of audit documentation Checklist for self-review of workpapers
Auditing 401(k) Plans: Critical Issues and Annual Update
Available Until
Online
4.00 Credits
Member Price: $129
Key requirements of recently issued SASs Changes affecting 401(k) plans Audit strategy and improving overall efficiency Common mistakes as noted in peer reviews and DOL inspections
Auditing Accounting Estimates
Available Until
Online
2.00 Credits
Member Price: $89
Common accounting estimates Accounting guidance related to loss and gain contingencies Audit guidance related to auditing accounting estimates Overview of the requirements of SAS 143
Auditing Accounts Payable, Accrued Expenses and Debt
Available Until
Online
2.00 Credits
Member Price: $89
Accounting basics for accounts payable, accrued expenses and debt Risk associated with accounts payable, accrued expenses and debt Key controls related to accounts payable, accrued expenses and debt Procedures commonly used to audit debt, including compliance with restrictive covenants
Auditing Accounts Receivable: An Overview
Available Until
Online
2.00 Credits
Member Price: $89
• Risks of material misstatement associated with auditing accounts receivable • Internal controls associated with accounts receivable • Substantive procedures used in auditing accounts receivable • External confirmation audit considerations, including evaluating responses for propriety • Evaluating the valuation of accounts receivable • The AICPA’s new SAS on auditing estimates
Auditing Property, Plant, & Equipment
Available Until
Online
2.00 Credits
Member Price: $89
Assessing risk Internal control related to property and equipment Audit procedures for property and equipment Construction of assets including capitalizing interest Lease accounting requirements and disclosure of right of use asset Disclosure of property and equipment
Audit Quality and Peer Review Update
Available Until
Online
2.00 Credits
Member Price: $89
AICPA’s Enhancing Audit Quality initiative Feedback from peer reviews, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation
Audit Quality Update
Available Until
Online
2.00 Credits
Member Price: $89
2017-2020 peer review results Common sources of peer review deficiencies AICPA Peer Review Program areas of focus for peer reviews
Audits of 401(k) Plans: New Developments and Critical Issues
Available Until
Online
8.00 Credits
Member Price: $199
Proper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency Common pitfalls in planning and detailed audit procedures Changes affecting 401(k) plans, including recently issued SASs Common mistakes as noted in peer reviews and DOL inspections
Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality
Available Until
Online
4.00 Credits
Member Price: $129
AICPA’s Enhancing Audit Quality initiative Recent revisions to Quality Management standards Feedback from peer reviews, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation
Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality
Available Until
Online
4.00 Credits
Member Price: $79
AICPA’s Enhancing Audit Quality initiative Recent revisions to Quality Management standards Feedback from peer reviews, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation
Avoiding the Top 10 Mistakes That Can Wipe Out Retirement Savings
Available Until
Online
2.00 Credits
Member Price: $89
Coverage of applicable rules from SECURE Act 2.0 The 10% penalty Net unrealized appreciation of employer securities Roth IRA conversions Rollovers and the limitations Direct rollovers vs indirect rollovers, and tax withholding Beneficiary portability rules When a Roth IRA distribution is qualified to be tax-free Excess contributions and the 6% excise tax
Bankruptcy Basics: Understanding the Consumer Bankruptcy Process
Available Until
Online
1.00 Credits
Member Price: $49
Commencement of a bankruptcy proceeding Protections provided to debtors under the Bankruptcy Code Key procedural aspects of bankruptcy The automatic stay Differences between Chapters 7, 11, and 13 bankruptcy cases The bankruptcy discharge Proofs of claim Bankruptcy trustees Special rights afforded to secured creditors
Bankruptcy Basics: Understanding the Reorganization and Liquidation Process in These Uncertain Economic Times
Available Until
Online
2.00 Credits
Member Price: $89
Commencement of a bankruptcy proceeding Protections provided to debtors under the Bankruptcy Code Key procedural aspects of bankruptcy The automatic stay Differences between Chapters 7, 11, and 13 bankruptcy cases The bankruptcy discharge Proofs of claim Plans of reorganization Litigation that can arise during bankruptcy Creditor committees Bankruptcy trustees Avoidable preferences and fraudulent transfers Special rights afforded to landlords and secured creditors
Become a Data Analysis Expert
Available Until
Online
2.00 Credits
Member Price: $109
An introduction to the data analysis process flow and how it is your pathway to becoming a data analysis expert A comprehensive discussion of building a data model and calculating metrics How visualizations can present data in a more insightful and impactful manner