Online CPE Course Catalog

	=	Course has been added within the last 6 months.
	=	Course has been updated within the last 6 months.
	=	Course offers audiovisual presentation

Subject Area:	Accounting and Auditing
Field of Study:	Accounting
	Course Title	Hours
	AICPA Clarified Attestation Standards	4
Course Topics Concepts Common to All Attestation Engagements (AT-C 105) Examination Engagements (AT-C 205) Review Engagements (AT-C 210) Agreed-Upon Procedures Engagements (AT-C 215) View More Course Information
	Accounting for Business Combinations and Consolidated Financial Reporting	6
Course Topics Introduction and Definitions Accounting for Business Combinations -- Acquisition Method Preparation of Acquisition-Date Consolidated Balance Sheet Consolidated Financial Reporting Subsequent to Acquisition Date Intraentity Transactions -- Eliminating Journal Entries Other Issues -- Changes in Parent’s Ownership Interest and Deconsolidation Other Issues -- Business Combination Achieved in Stages Other Issues -- Variable Interest Entities (VIEs) Other Issues -- Taxable and Nontaxable Business Combinations View More Course Information
	Accounting for Inventories	4
Course Topics Introduction Cost Basis of Inventory – Initial Measurement Inventory Accounting Systems and Period-End Inventory Physical Count Cost Flow Methods Inventory Measurement in the Financial Statements Gross Profit Method View More Course Information
	Accounting for Leases	6
Course Topics Introduction and Basic Terminology Lease Classification Lessee Accounting – Initial Measurement Lessee Accounting for Finance Leases – Subsequent Measurement Lessee Accounting for Operating Leases – Subsequent Measurement Lessor – Initial Accounting for Sales-Type Leases Lessor – Subsequent Accounting for Sales-Type Leases Lessor Accounting for Operating and Direct Financing Leases Sale and Leaseback Transactions View More Course Information
	Accounting for Property, Plant, and Equipment	4
Course Topics Introduction Initial Measurement Measurement Subsequent to Initial Recognition Disposal of PPE Other Issues -- Change in Accounting Estimate and Error Correction in Relation to PPE Other Issues -- Asset Retirement Obligation Other Issues -- Depletion Other Issues -- Exchanges of PPE (Nonmonetary Assets) Other Issues -- Property Dividends Other Issues -- Financial Statement Disclosures View More Course Information
	Compilation of Financial Statements -- Clarified Standards	4
Course Topics Overview General Principles for SSARSs Engagements (AR-C 60) Performing a Compilation (AR-C 80) Reporting on the Financial Statements (AR-C 80) View More Course Information
	Current Liabilities	4
Course Topics Concepts Trade Accounts Payable Notes Payable Current Maturities of Noncurrent Debt Advances and Consideration Payable to Customers Accrued Expenses Certain Taxes Payable Compensated Absences and Postemployment Benefits Contingencies Warranties View More Course Information
	Financial Statements: Disclosures	4
Course Topics Significant Accounting Policies Segment Reporting Interim Financial Reporting Related Party Disclosures Commitments Significant Risks and Uncertainties Subsequent Events Discontinued Operations New Disclosure Requirements View More Course Information
	Forensic Accounting: A Fraud Emphasis	4
Course Topics Scope of Forensic Accounting Focus on Fraud Fraud Risk Model – Misappropriation of Assets Fraud Risk Model – Fraudulent Financial Reporting Investigative Resources and Methods Responding to Fraud Risk and Discovered Fraud View More Course Information
	Lessons for the Accountant from Frauds Related to Misappropriation of Assets	4
Course Topics Overview of the Issues Types of Fraud The Fraud Risk Model Too Much Authority -- Horsing Around Lack of Oversight -- One Bad Apple Background Checks -- And Check the Checks Theft of Inventory -- A Jewel Case A Case of Lapping -- Sleight of Hand Ghosting of Employees -- Carper Caper Sale of Scrap -- Another Man’s Treasure Retail Sales -- Cash Is King Stealing Information -- Asset of a Different Color Lack of Segregation of Duties -- Move the Needle Embezzlement and Bribery -- Grave Consequences View More Course Information
	Preparation of a Statement of Cash Flows	4
Course Topics Introduction Definitions Direct and Indirect Methods of Presenting Operating Cash Flows Worksheet Preparation (Indirect Method) Differences between U.S. GAAP and IFRS View More Course Information
Field of Study:	Auditing
	Course Title	Hours
	Audit Evidence: Applications	4
Course Topics Substantive Testing of Sales and Receivables Substantive Testing of Cash Substantive Testing of Accounts Payable and Purchases Substantive Testing of Inventory Substantive Testing of Property, Plant, and Equipment Substantive Testing of Investments Substantive Testing of Noncurrent Debt Substantive Testing of Equity Substantive Testing of Payroll View More Course Information
	Audit Planning and Risk Assessment for External Auditors	4
Course Topics Pre-Engagement Acceptance Activities (AU-C 210 and AS 1010) Planning an Audit (AU-C 300, AS 2101, and AS 1210) Understanding the Entity and Assessing Risks (AU-C 315 and AS 2110) Audit Risk and Materiality (AU-C 200, AU-C 320, AU-C 450, AS 1101, and AS 2105) Analytical Procedures and Audit Data Analytics (AU-C 520 and AS 2305) Consideration of Fraud in a Financial Statement Audit (AU-C 240 and AS 2401) Consideration of Laws and Regulations in an Audit (AU-C 250 and AS 2405) Audit Documentation (AU-C 230 and AS 1215) View More Course Information
	Internal Auditing: Compliance Auditing and Other Types of Engagements	4
Course Topics Compliance Auditing Environmental Auditing Business Continuity Management (BCM) Due Diligence Auditing Quality Auditing Security and Privacy Auditing Other Engagements View More Course Information
	Internal Control: Basic Concepts for the External Auditor	4
Course Topics Introduction to Internal Control (AU-C 315) Understanding Internal Control (AU-C 315) Using the Work of Internal Auditors (AU-C 315 and AU-C 610) Assessing Risks (AU-C 315 and AU-C 330) Communicating Internal Control Related Matters Identified in an Audit (AU-C 265) Internal Control Documentation (AU-C 315) View More Course Information
	Internal Control: Cycle Approach	4
Course Topics Sales-Receivables-Cash Receipts Cycle Purchases-Payables-Cash Disbursements Cycle Payroll Cycle Other Cycles View More Course Information
	Reporting Issues: Topics for the Independent Auditor	4
Course Topics Interim Financial Information (AU-C 930 and AS 4105) Letters for Underwriters and Certain Other Requesting Parties (AU-C 920 and AS 6101) Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 (AU-C 925 and AS 4101) The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports (AU-C 720 and AS 2710) Required Supplementary Information (AU-C 730 and AS 2705) Supplementary Information in Relation to the Financial Statements as a Whole (AU-C 725 and AS 2701) Engagements to Report on Summary Financial Statements (AU-C 810 and AS 3315) Reports on Application of Requirements of an Applicable Financial Reporting Framework (AU-C 915 and AS 6105) Financial Forecasts and Projections (AT-C 305) Reporting on Pro Forma Financial Information (AT-C 310) Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement (AU-C 805 and AS 3305) Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks (AU-C 800 and AS 3305) View More Course Information

AICPA Clarified Attestation Standards

AICPA Code of Professional Conduct

Accounting for Business Combinations and Consolidated Financial Reporting

Accounting for Inventories

Accounting for Leases

Accounting for Property, Plant, and Equipment

Audit Evidence: Applications

Audit Planning and Risk Assessment for External Auditors

CIA Ethics

CIA Ethics and Standards

Calculating Tax Liability for C Corporations (2022)

Choosing the Best Entity for a New Business (2022)

Compilation of Financial Statements -- Clarified Standards

Corporate: S Corporation Formation and Operation (2023)

Corporations: Nature, Formation, and Financing

Current Liabilities

EA/RTRP Ethics

Ethics for CMAs

Ethics for Tax Practitioners (2023)

Ethics in Tax Practice

Ethics in Tax Practice (2022)

Financial Statements: Disclosures

Firm's Capital Structure

Florida CPA Ethics

Forensic Accounting: A Fraud Emphasis

High-Income Employees: Highly Compensated Employees Hot Spots (2023)

Individual: Above-the-Line Deductions and Losses (2023)

Individual: Accounting Methods, Filing Status, and Dependency Status (2023)

Individual: Exclusions from GI (2023)

Individual: Gross Income (2023)

Individual: Itemized Deductions (2022)

Internal Auditing: Compliance Auditing and Other Types of Engagements

Internal Control: Basic Concepts for the External Auditor

Internal Control: Cycle Approach

Landlord and Tenant

Lessons for the Accountant from Frauds Related to Misappropriation of Assets

Lessons for the Tax Preparer (2023)

Mortgages

Partnership Basics: Basis and Allocation of Income and Loss (2023)

Practice before the IRS (2023)

Preparation of a Statement of Cash Flows

Property Transactions: Character and Recognition for Property Sales and Exchange (2022)

Reporting Income from Debt Cancellation (2023)

Reporting Issues: Topics for the Independent Auditor

Saving Your Clients Money and Getting Repeat Business: Tax Planning (2023)

Section 179 Deductions (2023)

Self-Employed Payroll Hot Spots: S Corporation and LLC Compensation (2023)

Staying Current with Tax Laws: Federal Tax Update (2023)

Tax Procedures (2022)

The 30,000-Foot View: Taxes for Businesses (2023)

The Vacation Home (2022)

Working from Home: The Home Office Deduction (2023)

Online CPE Course Catalog

Search

Course Topics

Course Topics

Course Topics

Course Topics

Course Topics

Course Topics

Course Topics

Course Topics

Course Topics

Course Topics

Course Topics

Course Topics

Course Topics

Course Topics

Course Topics

Course Topics

Course Topics