Online CPE Course Catalog

Course Topics

1. External Financial Reporting
2. Development of U.S. Accounting Standards
3. U.S. Generally Accepted Accounting Principles (GAAP)
4. The SEC and Its Reporting Requirements
5. International Financial Reporting Standards (IFRS)

Course Topics

1. Introduction
2. Discounts and Sales Returns
3. Measurement of Accounts Receivable
4. Factoring of Accounts Receivable

Course Topics

1. Introduction and Definitions
2. Accounting for Business Combinations -- Acquisition Method
3. Preparation of Acquisition-Date Consolidated Balance Sheet
4. Consolidated Financial Reporting Subsequent to Acquisition Date
5. Intraentity Transactions -- Eliminating Journal Entries
6. Other Issues -- Changes in Parent’s Ownership Interest and Deconsolidation
7. Other Issues -- Business Combination Achieved in Stages
8. Other Issues -- Variable Interest Entities (VIEs)
9. Other Issues -- Taxable and Nontaxable Business Combinations

Course Topics

1. Introduction
2. Intangible Assets Distinct from Goodwill
3. Goodwill
4. Patents
5. Computer Software
6. Research and Development (R&D) Costs
7. Prepayments

Course Topics

1. Introduction
2. Cost Basis of Inventory – Initial Measurement
3. Inventory Accounting Systems and Period-End Inventory Physical Count
4. Cost Flow Methods
5. Inventory Measurement in the Financial Statements
6. Gross Profit Method

Course Topics

1. Defined Contribution Plan
2. Defined Benefit Plan
3. Defined Benefit Plan -- Components of Pension Expense
4. Employer Disclosures for a Defined Benefit Pension Plan
5. Compensated Absences

Course Topics

1. Concepts
2. Trade Accounts Payable
3. Notes Payable
4. Current Maturities of Noncurrent Debt
5. Advances, Coupons, and Premiums
6. Accrued Expenses
7. Certain Taxes Payable
8. Compensated Absences and Postemployment Benefits
9. Contingencies
10. Warranties

Course Topics

1. Scope of Forensic Accounting
2. Focus on Fraud
3. Fraud Risk Model – Misappropriation of Assets
4. Fraud Risk Model – Fraudulent Financial Reporting
5. Investigative Resources and Methods
6. Responding to Fraud Risk and Discovered Fraud

Course Topics

1. Overview of the Issues
2. Types of Fraud
3. The Fraud Risk Model
4. Too Much Authority -- Horsing Around
5. Abused Authority -- A House of Cards
6. Background Checks -- And Check the Checks
7. Theft of Inventory -- A Jewel Case
8. A Case of Lapping -- Sleight of Hand
9. Ghosting of Employees -- Carper Caper
10. Sale of Scrap -- Another Man’s Treasure
11. Retail Sales -- Cash Is King
12. Embezzlement -- Grave Consequences

Course Topics

1. Inventories
2. Property, Plant, and Equipment (PPE); Impairment; and Investment Property
3. Goodwill Impairment Test
4. Equity Method of Accounting
5. Other Accounting and Reporting Differences

Course Topics

1. Nature of Not-for-Profit Entities
2. Financial Statements
3. Contributions
4. Investments
5. Healthcare Entities (HCEs)

Course Topics

1. Overview
2. General Principles for SSARSs Engagements (AR-C 60)
3. Preparation of Financial Statements (AR-C 70)

Course Topics

1. Objective and Elements
2. The CAFR and the Reporting Entity
3. Measurement Focus and Basis of Accounting
4. Financial Statement Basics
5. Government-Wide Reporting
6. Fund Accounting
7. Fund Financial Statement Basics
8. Governmental Funds Reporting
9. Proprietary Funds Reporting
10. Fiduciary Funds Reporting
11. Interfund Activity

Course Topics

1. Substantive Testing of Sales and Receivables
2. Substantive Testing of Cash
3. Substantive Testing of Accounts Payable and Purchases
4. Substantive Testing of Inventory
5. Substantive Testing of Property, Plant, and Equipment
6. Substantive Testing of Investments
7. Substantive Testing of Noncurrent Debt
8. Substantive Testing of Equity
9. Substantive Testing of Payroll

Course Topics

1. Nature, Sufficiency, and Appropriateness (AU-C 500)
2. Analytical Procedures (AU-C 520)
3. Written Representations (AU-C 580)
4. Litigation, Claims, and Assessments (AU-C 501)
5. Subsequent Events and Subsequently Discovered Facts (AU-C 560)
6. Using the Work of a Specialist (AU-C 500 and AU-C 620)
7. Related Parties (AU-C 550)
8. Statement of Cash Flows

Course Topics

1. Introduction
2. Pre-Engagement Acceptance Activities (AU-C 210 and AS 1010)
3. Planning an Audit (AU-C 300, AS 2101, and AS 1210)
4. Understanding the Entity and Assessing Risks (AU-C 315 and AS 2110)
5. Audit Risk and Materiality (AU-C 200, AU-C 320, AU-C 450, AS 1101, and AS 2105)
6. Analytical Procedures (AU-C 520 and AS 2305)
7. Consideration of Fraud in a Financial Statement Audit (AU-C 240 and AS 2401)
8. Consideration of Laws and Regulations in an Audit (AU-C 250 and AS 2405)
9. Audit Documentation (AU-C 230 and AS 1215)

Course Topics

1. Identifying Information
2. Analysis and Evaluation
3. Sources of Information
4. Nature of Information
5. Procedures
6. Documenting Information
7. Review of Working Papers
8. Control of Working Papers

Course Topics

1. Charter
2. Independence
3. Objectivity
4. Independence and Objectivity

Course Topics

1. Sales-Receivables-Cash Receipts Cycle
2. Purchases-Payables-Cash Disbursements Cycle
3. Payroll Cycle
4. Other Cycles

Course Topics

1. Overview of the Issues
2. Types of Fraud and the Fraud Risk Model
3. Use of Analytical Procedures
4. Misclassifying Expenses as Assets – WorldCom
5. Complex Transactions – Global Crossing Limited
6. Unbridled Trust – Baptist Foundation of Arizona
7. Ponzi Schemes – Bernard Madoff
8. Importance of “Brainstorming” – Sunbeam
9. Analysts’ Expectations – HealthSouth Corporation
10. Wholesalers and Retailers Fraud Risk – Phar-Mor
11. The “Tone at the Top” – Qwest
12. Related Party Transactions – Enron
13. Can You Apply the Lessons?
14. Enron and Beyond

Course Topics

1. Interim Financial Information (AU-C 930 and AS 4105)
2. Letters for Underwriters and Certain Other Requesting Parties (AU-C 920 and AS 6101)
3. Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 (AU-C 925 and AS 4101)
4. Other Information in Documents Containing Audited Financial Statements (AU-C 720 and AS 2710)
5. Required Supplementary Information (RSI) (AU-C 730 and AS 2705)
6. Supplementary Information in Relation to the Financial Statements as a Whole (AU-C 725 and AS 2701)
7. Engagements to Report on Summary Financial Statements (AU-C 810 and AS 3315)
8. Reports on Application of Requirements of an Applicable Financial Reporting Framework (AU-C 915 and AS 6105)
9. Financial Forecasts and Projections (AT-C 305)
10. Reporting on Pro Forma Financial Information (AT-C 310)
11. Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement (AU-C 805 and AS 3305)
12. Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks (AU-C 800 and AS 3305)

Course Topics

1. Overview
2. General Standards and Additional Requirements for Financial Audits
3. Compliance Audits (AU-C 935)
4. Federal Audit Requirements and the Single Audit Act

Course Topics

1. Systems that Support Routine Processes
2. Systems that Support Decision Making
3. Systems that Support Long-Range Planning
4. Risks Associated with Business Information Systems
5. Roles and Responsibilities within the IT Function
6. Application Development
7. Program Change Control

Course Topics

1. Nature of Binary Data Storage
2. Types of Data Files
3. File Organization and Access Methods
4. Database Management Systems
5. Transaction Processing Modes
6. Disaster Recovery and Business Continuity
7. Encryption
8. Information Protection

Course Topics

1. AICPA Code of Professional Conduct
2. Principles and Rules
3. Integrity and Objectivity Rule
4. Independence Rule
5. General Standards Rule
6. Compliance with Standards Rule
7. Accounting Principles Rule
8. Acts Discreditable Rule
9. Contingent Fees Rule
10. Commissions and Referral Fees Rule
11. Advertising and Other Forms of Solicitation Rule
12. Confidential Client Information Rule
13. Form of Organization and Name Rule
14. Conceptual Framework for Members in Public Practice

NOT ACCEPTED FOR STATE-SPECIFIC ETHICS REQUIREMENTS, INCLUDING CALIFORNIA, FLORIDA, NEW YORK, TEXAS, WASHINGTON, ETC.

Course Topics

1. Ethics -- Basics
2. Codes of Ethical Conduct for Professionals
3. Applicable Standards
4. Internal Audit Ethics
5. Internal Audit Charter
6. Independence of the Internal Audit Activity
7. Objectivity of Internal Auditors
8. Impairment to Independence and Objectivity
9. Auditor Proficiency
10. Other Legal Requirements

NOT ACCEPTED FOR STATE-SPECIFIC ETHICS REQUIREMENTS, INCLUDING CALIFORNIA, FLORIDA, NORTH CAROLINA, NEW YORK, TEXAS, ETC.

Course Topics

1. Ethics for CMAs
2. Corporate Ethics and Legislation
3. Corporate Responsibility for Ethical Behavior
4. Fraud and the Fraud Risk Model
5. Addressing Fraud and Error

NOT ACCEPTED FOR STATE-SPECIFIC ETHICS REQUIREMENTS, INCLUDING CALIFORNIA, FLORIDA, NORTH CAROLINA, NEW YORK, TEXAS, ETC.

Course Topics

1. Ethics Overview
2. Ethical and Legal Requirements for CPAs
3. Disciplinary Process
4. Statute
5. Rules -- Definitions
6. Rules -- Independence
7. Rules -- Integrity and Objectivity, Certain Fees, Clients of Other CPAs
8. Rules -- General Standards, Confidentiality, Records
9. Rules -- Advertising, Responsibility for Other Persons
10. Rules -- Form of Practice and Name
11. Rules -- Continuing Professional Education and Licensing
12. Rules -- Discipline
13. Rules -- Peer Review

Course Topics

1. Ethics in General
2. New York CPA Ethics
3. Statute
4. Regents Rules, Part 29
5. Regulations of the Commissioner
6. Professional Misconduct and Discipline
7. Other Ethical Requirements
8. AICPA
9. New York State Society of CPAs Code of Professional Ethics
10. Case Studies

A licensee can take either the general ethics course or an ethics course in a concentration area to meet the ethics requirement.

A licensee completing the annual CPE requirement by taking 40 credits in any combination of the five allowable subject areas can count the ethics credits towards his/her annual CPE total in the CPE tracking year that the ethics course is actually taken.

A licensee completing his/her annual CPE requirement by taking 24 credits concentrated in either accounting, auditing, or tax may count the ethics credits towards his/her annual total only if the ethics course is in the subject area of the concentration. An individual who is completing a concentration may take the general ethics course to meet the ethics requirement but may not count those ethics credits toward the 24 concentration credits.

Course Topics

1. Introduction
2. Ethical Principles and Values
3. Ethical Reasoning and Dilemmas
4. Core Values of the CPA Profession
5. Texas Rules of Professional Conduct

Course Topics

1. Overview
2. Administration
3. Creditors and Debtors
4. The Estate and the Trustee
5. Liquidations – Chapter 7
6. Reorganizations – Chapter 11
7. Adjustment of an Individual’s Debts – Chapter 13
8. Alternatives to Bankruptcy

Course Topics

1. Nature and Classification of Contracts
2. Mutual Assent (Offer and Acceptance)
3. Consideration
4. Capacity
5. Legality
6. Statute of Frauds
7. Lack of Genuine Assent
8. Parol Evidence Rule

Course Topics

1. The Mortgage
2. Elements of a Mortgage
3. Types of Mortgages
4. Recording a Mortgage
5. Default and Foreclosure
6. Transfer of Mortgaged Real Property

Course Topics

1. Wills
2. Intestate Succession
3. Estate Administration
4. Trusts
5. Allocation between Principal and Income

Course Topics

1. Introduction
2. Time Value of Money
3. Bonds
4. Loans
5. Common and Preferred Stock
6. Summary of Main Differences between Debt and Equity Financing

Course Topics

1. Sanctions for Violations
2. Tax Preparers

Course Topics

1. Nonrefundable Personal Credits
2. Foreign Tax Credit (FTC)
3. General Business Credit
4. Refundable Credits
5. Alternative Minimum Tax
6. FICA (Federal Insurance Contributions Act)

Course Topics

1. Procedures
2. Regular Income Tax
3. Foreign Tax Credit (FTC)
4. Consolidated Returns
5. Controlled Groups
6. Alternative Minimum Tax (AMT)
7. Estimated Tax
8. Accumulated Earnings Tax (AET)
9. Personal Holding Company Tax

Course Topics

1. Introduction
2. Identifying Client Objectives
3. General Advantages and Disadvantages of Each Type of Entity
4. Nontax Considerations
5. Tax Considerations

Course Topics

1. Eligibility and Election
2. Operations
3. Distributions
4. Special Taxes

Course Topics

1. Definition and Accounting
2. Gross Income
3. Deductions of a Corporation
4. Losses of a Corporation
5. Reconciling Book and Taxable Income

Course Topics

1. Qualifying Events
2. Qualifying Property
3. Calculating the Realized Loss
4. Calculating the Deductible Loss
5. Casualty Gains and Deferrals
6. Disaster Areas

Course Topics

1. Income Taxation of Trusts and Estates
2. Beneficiary's Taxable Income
3. Gift Tax
4. Estate Tax
5. Generation-Skipping Transfer Tax (GSTT)

Course Topics

1. Basics and Basis
2. Financial Statements
3. Procedures
4. Examining Client Records
5. Book-Tax Differences

Course Topics

1. Retirement Income
2. Other Income Sources
3. Itemized Deductions
4. Additional Considerations

Course Topics

1. Filing Requirements
2. Rental Income
3. Deductions
4. Taxation
5. Personal and Rental Use

Course Topics

1. Above-the-Line Deductions
2. Simplified Employee Pension (SEP)
3. Other Retirement Accounts for the Self-Employed
4. Losses and Limits

Course Topics

1. Accounting Methods
2. Filing Status
3. The Standard Deduction
4. Personal Exemptions

Course Topics

1. Introduction
2. Cost of Goods Sold (COGS)
3. Compensation
4. Loan Costs
5. Rent Expense
6. Taxes
7. Entertainment Expenses
8. Travel Expenses
9. Insurance Expenses
10. Bad Debts
11. Business Gifts
12. Other Business Expenses
13. Business Use of Home

Course Topics

1. Exclusions
2. Employee Benefits
3. Social Security Benefits

Course Topics

1. Gross Income
2. Interest Income
3. Income from Securities
4. Other Gross Income

Course Topics

1. Medical Expenses
2. Taxes
3. Interest Expense
4. Charitable Contributions
5. Casualty Losses
6. Itemized Deductions Subject to the 2% AGI Limitation
7. Miscellaneous Itemized Deductions Not Subject to the 2% AGI Limitation
8. Overall Limitation
9. Application

Course Topics

1. Filing Requirements
2. Filing Process
3. Noncompliance Penalties

Course Topics

1. Overview of the Issues
2. Tax Liability and Taxpayer Penalties
3. Procedures
4. Failure to Pay Taxes
5. Tax Protesters and Frivolous Arguments
6. Tax Evasion
7. Structuring
8. Tax Planning
9. Tax Preparer Misconduct
10. Tax Scams -- Telephone Phishing Scams
11. Tax Scams -- Refund Theft

Course Topics

1. Formation
2. Tax Year
3. Partner’s Taxable Income
4. Partners Dealing with Own Partnership
5. Treatment of Partnership Liabilities
6. Distribution of Partnership Assets (Sec. 731)
7. Termination of Partnership (Sec. 708)
8. Electing Large Partnerships [Sec. 775(a)]

Course Topics

1. Identification Numbers
2. Income
3. FICA
4. Additional Medicare Tax on Earned Income
5. FUTA
6. Payroll Forms
7. Payroll Payments

Course Topics

1. IRS Organizational Structure
2. Admission to Practice Before the IRS
3. Power of Attorney/Tax Information Authorization
4. Rules of Conduct Under Circular 230
5. Representation During IRS Examinations
6. Appeals Within the IRS
7. Appeals to the Courts

Course Topics

1. Basis
2. Adjustments to Basis
3. Holding Period (Sec. 1223)
4. Capital Gains and Losses

Course Topics

1. Overview
2. Business Property
3. Related Party Sales
4. Installment Sales
5. Like-Kind Exchanges
6. Involuntary Conversions
7. Sale of a Principal Residence

Course Topics

1. Capitalized Costs
2. Depreciation Methods
3. Additional Depreciation
4. Amortization
5. Depletion
6. Depreciation Recapture

Course Topics

1. Importance of Tax Planning
2. Process
3. Individuals
4. College Savings
5. Retirement
6. Businesses
7. Business Owners
8. Exit Plans

Course Topics

1. Filing Requirements
2. Worker Classification
3. Areas of Compliance
4. Value-Adding Opportunities

Course Topics

1. Qualifying Property
2. Deductible Amount
3. Additional Considerations

Course Topics

1. S Corporation Earnings
2. Reasonable Compensation
3. Fringe Benefits
4. Limited Liability Companies

Course Topics

1. Individual Taxes and Rates
2. Individual Exemptions and Credits
3. Retirement
4. Businesses
5. Temporarily Extended Provisions
6. Miscellaneous Changes
7. Affordable Care Act
8. Quick Reference Chart

Course Topics

1. Maintenance Payments
2. Property Settlements
3. Filing Status and Exemptions
4. Tax Consequences
5. Divorce Agreement

Course Topics

1. Tax Preparers and Preparer Responsibilities
2. Standards for Tax Services
3. Filing Requirements
4. Estimated Tax Payments
5. Claims for Refund
6. Assessment of Deficiency
7. Collections
8. Liens and Levies

Course Topics

1. Introduction
2. Additional Medicare Tax on Earned Income
3. Net Investment Income Tax
4. Additional Taxes and Limitations Imposed

Course Topics

1. Income Tax
2. Other Taxes
3. Additional Considerations

Course Topics

1. Individual Mandate
2. Employer Mandate
3. Unaffordable Coverage
4. Hospital Mandate
5. Insurance Company Mandate
6. Cadillac Plans
7. Small-Employer Health Insurance Credit
8. Over-the-Counter Drugs
9. Patient-Centered Outcomes Research Institute
10. Smokers

Course Topics

1. Classification
2. Rental Income and Deductions
3. Other Limitations

Course Topics

1. Qualifying Home Offices
2. Calculating the Deduction
3. Recordkeeping