Course Description:

This course is based on two recent financial statement fraud cases; Dewey & LeBouef and ContinuityX.  Dewey & LeBouef was a high-profile law firm that, at its peak, had over 3,000 employees and over 1,400 lawyers.  It is alleged that personnel at Dewey & LeBouef made inappropriate financial adjustments starting in 2008 to meet its bank lending covenants and planned to conceal these adjustments from its “clueless auditor”.  Dewey & LeBouef declared bankruptcy in 2012.  

ContinuityX was an internet services reseller that, according to an SEC complaint, fabricated 99% of its revenue.  It was audited by a firm that was fined and disciplined by the SEC and the partner responsible for the audit was also fined and permanently suspended from practicing before the SEC.  ContinuityX declared bankruptcy in 2013.

Both cases involve financial statement fraud, auditor deception and some lessons to be learned. 

Learning Objectives

Upon completion of this course, you should be able to:

·         Recognize the primary elements of financial statement fraud in the Dewy & LeBouef and ContinuityX cases

·         Associate the primary elements of financial statement fraud in the cases in this course with audit procedures that may have detected the fraud

Prerequisites: None

Level: Overview

NASBA Category: Auditing

Recommended CPE:  1 Hour

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description:
This course uses cases of three recent accounting frauds to demonstrate the importance of internal controls, management oversight by the board of directorsand an organizational emphasis on ethics in the prevention of fraud.  It also examines the CPAauditor’s responsibility for internal controls and the prevention and detection of fraudas part of its work.  The case studies utilized relate to Koss Corporation, Fair Finance Company and Diamond Foods.

Learning Objectives:

• After completing this course, you will be able to:
• Recognizethe auditor responsibility for internal controlsand fraud detectionas part of its audit
• Associate fraud with inadequate internal controls
• Recognize the importance of independent board of director and audit committeeoversight in the prevention of fraud

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Accounting Principle Changes

This course provides an overview of the accounting requirements with respect to accounting principle changes.  The scope of accounting changes includes a discussion of changes in accounting principles, changes in accounting estimates, as well as changes of a reporting entity.  A majority of the information included within this course is sourced from the requirements found within FASB ASC Topic No 250, Accounting Changes and Error Corrections.

Learning Objectives

Upon completion of this course, you will be able to:

·       List the different types of accounting changes and how they affect an entity’s financial statements

·       Differentiate between the requirements for the different types of accounting changes

·       Identify disclosure requirements related to changes in accounting principles

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

Goodwill Impairment Basics

This course provides a basic overview of goodwill impairment testing.  The accounting and reporting requirements related to goodwill are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 350-20.  This course focuses on the subsequent measurement requirements including the accounting alternative allowed for certain eligible entities.  This course also addresses briefly describes the disclosure requirements for goodwill and is current through the issuance of ASU 2019-06.  

Learning Objectives

Upon completion of this course, you will be able to:

·       Recognize overall characteristics of goodwill impairment testing

·       Differentiate between the qualitative and quantitative test of goodwill impairment

·       Identify key characteristics of the accounting alternative for goodwill

·       Recognize the key disclosure requirements for goodwill and goodwill impairment losses

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

This course provides a general overview of the accounting and reporting requirements with respect to segment reporting.  The accounting and reporting guidance related to segment reporting is prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 280.  This course focuses on topics such as the identification of the chief operating decision maker (CODM), the determination of operating segments, and the determination of reportable segments.  This course also provides information on disclosure requirements for both reportable segment and entity-wide.

Learning Objectives

Upon completion of this course, you will be able to:

·       Identify key characteristics of operating segments and the chief operating decision maker

·       Identify the quantitative thresholds used for reportable segments

·       Recognize disclosure requirements for reportable segments as well as entity-wide disclosures

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

Disclosures of Risks & Uncertainties

Overview

This course provides an overview of the disclosure requirements regarding risks and uncertainties.  The disclosure requirements related to risks and uncertainties are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 275.  For public business entities that file their annual and interim reports with the U.S. Securities & Exchange Commission (SEC), there are also additional disclosure requirements required by Regulation S-K.  This course focuses on general disclosure requirements outlined in U.S. GAAP.  This course also provides illustrative examples from both the GAAP implementation guidance as well as actual SEC filings from public business entities. 

Learning Objectives

Upon completion of this course, you will be able to:

·       Identify the scope of transactions included within ASC Topic 275

·       Recognize when disclosure is required related to accounting estimates

·       Differentiate between concentration areas and whether or not disclosure is required

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Do I Have a Lease?

Overview

This course provides an in-depth overview of the assessment of whether or not an arrangement is or contains a lease.  This includes a discussion of specific guidance prescribed by ASC Topic 842 as well as additional interpretive guidance provided several of the Big 4 accounting firms.  This course also addresses the short-term lease exception available in ASC Topic 842. 

Learning Objectives

Upon completion of this course, you will be able to:

·       Determine whether an arrangement is or contains a lease

·       Determine whether an arrangement includes an identified asset 

·       Identify considerations with respect to substitution rights and decision-making rights

Recognize the short-term lease exception prescribed by ASC Topic 842

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Overview
This course provides an overview of the processes involved in understanding, evaluating, and properly disclosing Accounting Standard Updates (ASUs) issued by the FASB.  This includes a look at the key elements included within each ASU, how companies should consider the impacts from the change, as well as how to properly disclose these impacts (if known) within their notes to their financial statements.  This course also outlines an effective five-step process for monitoring ASUs, from initial release to adoption.   

 
Learning Objectives
Upon completion of this course, you will be able to:
•    Identify standard elements included within each FASB ASU
•    Distinguish between different transition requirements
•    Recognize SEC disclosure requirements relating to pending ASUs
•    Identify best practices for effectively tracking ASUs

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Overview
This course provides an overview of the accounting for internal-use software.  The accounting and reporting requirements related to internal-use software can be found within ASC Topic 350-40.  The primary information addressed within this ASC Topic relates to the development costs that should and should not be capitalized, how those costs are amortized, how they are tested for impairment, as well as presentation and disclosure requirements.

Learning Objectives
Upon completion of this course, you will be able to:
•    Distinguish between software that is considered internal-use and not considered internal-use
•    Recognize how implementation costs are accounted for in various stages of software development
•    Identify when capitalization and amortization should commence
•    Recognize how implementation costs of hosting arrangements are accounted for differently

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Lessee Accounting: Identification, Classification & Recognition
Course Overview
This course provides an overview of the accounting for lease transactions, specifically from the standpoint of a lessee.  This includes a discussion of how to determine if an arrangement/contract is a lease, how to classify the identified lease (e.g., operating vs. finance) , as well as how to recognize and measure the various components of the lease.  
Learning Objectives
Upon completion of this course, you will be able to:
•    Determine whether an arrangement contains a lease
•    Recognize considerations with respect to substitution rights and decision-making rights
•    Identify the criteria for lease classification
•    List the recognition requirements related to operating and finance leases

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Overview
This course provides an overview of the second step in the revenue recognition process – the identification of performance obligations.  This includes a discussion of key definitions and considerations along with the detailed accounting guidance from ASC Topic 606.  This course incorporates excerpts from the FASB’s basis for conclusions as well as post-implementation information provided by the FASB from its comprehensive Q&A Publication.       
Learning Objectives
Upon completion of this course, you will be able to:
•    List the five steps involved in the new revenue recognition model
•    Recognize the criteria involved in identifying performance obligations
•    Identify post-implementation issues and considerations provided by the FASB

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description

This course provides a high level overview of the accounting and reporting requirements related to lease transactions as outlined in ASC Topic 842.  This course addresses the process of determining whether an arrangement contains a lease and the resulting lease classification.  This course also addresses recognition requirements as well as some high level presentation & disclosure topics.

Learning Objectives

·       Determine whether an arrangement contains a lease

·       List the criteria for lease classification

·       Identify how leases are initially and subsequently measured

Add  Recognize impacts from lease modifications

·       Identify presentation and disclosure requirements for lease transactions

Add   Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

Course Description
This course provides an overview of non-GAAP financial measures with a particular emphasis on comments from the SEC, the FASB, as well as comment letter analysis from several of the Big 4 accounting firms.  Non-GAAP financial measures continue to rank at the top of the most frequent comment letters issued by the SEC.  As a result, it's important to understand the guidance with respect to these measures to ensure that a company's financial statements remain GAAP compliant and are not misleading.

Learning Objectives
Distinguish between a GAAP and a non-GAAP financial measure
Recognize examples of different types of non-GAAP financial measures
Identify SEC guidance applicable to types of non-GAAP financial measures
Recognize disclosures within the scope of Regulation G and Regulation S-K

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Detailed Overview of the Held for Sale Classification Criteria

This course provides a general overview of the six held for sale classification criteria outlined within ASC 360-10.  This includes a discussion of the general impacts from held for sale classification as well as subsequent measurement requirements once a long-lived asset has been classified as held for sale.  This course also addresses how changes to a planned sale impact the measurement and presentation of held for sale assets.

Learning Objectives

Upon completion of this course, you will be able to:

 List the specific criteria that must be met for an asset to be classified as held for sale

 Recognize the accounting and reporting impacts from held for sale classification

 Identify potential reporting impacts from changes to a plan of sale

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Overview of the Statement of Cash Flows

This course provides a basic overview of the statement of cash flows.  This includes a discussion of the method of presentation, the classification of various cash inflows and cash outflows, as well as an illustrative example of the indirect method of presentation.  The accounting requirements with respect to the statement of cash flows is prescribed within ASC Topic No. 230.

Learning Objectives:

Upon completion of this course, you will be able to:

List the different methods used for presenting the statement of cash flows

Differentiate between operating, financing, and investing activities in the statement of cash flows

Recognize how a statement of cash flows is prepared using the indirect method


Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
 

Click here to view cancellation and record retention policies

Course Overview
A true sale opinion is an attorney’s conclusion that transferred financial assets have been sold and are beyond the reach of a transferor’s creditors and that a court would conclude that the assets would not be included in the transferor’s bankruptcy estate.  There are many considerations related to these types of opinions, perhaps most importantly is how they are evaluated and whether they can be relied on as evidence.  In this course, we explore many of the burning questions as it relates to true sale opinions.

Learning Objectives
Upon completion of this course, you will be able to:
•    Recognize when a true sale opinion is generally required to be obtained
•    Identify considerations regarding whether internal legal counsel can issue a true sale opinion
•    List specific language that should not be included in a true sale opinion
•    Recognize characteristics of a nonconsolidation opinion

Additional Contents :

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Know The Differences Between an Asset Acquisition vs. Business Combination

Course Overview
This course provides an overview of determining whether an acquisition should be accounted for as a business combination or simply as an acquisition of assets.  This includes a focus on whether substantially all of the fair value of the gross assets acquired are concentrated in a single identifiable asset or a group of similar identifiable assets.  This course also provides several comprehensive examples which walk through the application of the respective accounting guidance.

Learning Objectives
Upon completion of this course, you will be able to:
Recognize key differences between assets acquisitions and business combinations
Identify the factors considered in determining whether an acquisition is a business combination
Recognize if substantially all of the fair value of an acquisition is concentrated in a single asset or group of similar assets
Identify indicators of an organized workforce

Additional Contents :

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

SEC Climate-Related Disclosures – Overview

Course Overview
On March 6, 2024, the SEC released its long-awaited final rules with respect to climate-related disclosures for public companies.  These rules reflected the SEC’s attempt at responding to investors’ demand for more information about climate-related risks while also balancing the costs of implementing the disclosure requirements.  This course provides brief overview of the climate-related disclosure requirements along with information about when public companies must start including these disclosures in their respective filings.   

 
Learning Objectives
Upon completion of this course, you will be able to:
•    Recognize how the SEC climate-related disclosures have evolved
•    Identify types of climate related risks
•    Recognize qualitative and quantitative climate-related disclosures
•    Identify assurance requirements and compliance dates for different types of entities

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Accounting & Reporting for Crypto Assets

Course Overview
This course provides an overview of the accounting and financial reporting requirements with respect to crypto assets.  This includes a discussion of the types of assets that are within the scope of the guidance for crypto assets along with recognition, presentation, and disclosure requirements.  

Learning Objectives
Upon completion of this course, you will be able to:
* Recognize the criteria for determining what constitutes a crypto assets based on U.S. GAAP
* Identify the recognition requirements for crypto assets
* Recognize the way in which crypto assets are presented on an entity's financial statements
* Identify disclosure requirements with respect to crypto assets

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Introduction

IFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”). IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States.

Module 2 of the IFRS Learning Module series presents an overview of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors and discusses the IASB’s and FASB’s efforts towards achieving convergence in these areas of financial reporting.


Learning Objectives

After completing this course, participants should be able to:

•    Properly classify accounting changes (i.e. changes in accounting policy, changes in accounting estimates, and error corrections) per the guidelines of IAS 8.
•    Describe the recognition and disclosure requirements for each type of accounting change under IAS 8.
•    Describe the similarities and differences between IFRS and U.S. GAAP in the area of accounting changes.


Field of Study: Accounting (100%)


Prerequisites: None


Level: Overview
 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Introduction

IFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”). IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States.

Module 3 of the IFRS Learning Module series presents an overview of IAS 10 Events after the Reporting Period (a topic commonly referred to as “subsequent events” under U.S. GAAP) and discusses the IASB’s and FASB’s efforts towards achieving convergence in this area of financial reporting.


Learning Objectives

After completing this course, participants should be able to:

•    Define “events after the reporting period” per the guidelines of IAS 10.
•    Describe the recognition and disclosure requirements for events after the reporting period under IAS 10.
•    Describe the similarities and differences between IFRS and U.S. GAAP in the area of events after the reporting period (a.k.a. “subsequent events”).


Field of Study: Accounting (100%)


Prerequisites: None


Level: Overview

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

This course reviews best practices in the accounts receivable function of small to medium commercial entities as it relates to invoicing and pricing. It also focuses on credit best practices including credit evaluation, use of Z Score and other ratios and methods to secure customer payment when open ended credit is deemed too risky. Collection best practices are explored including those related to account reconciliation. Payment application, internal controls and available banking technology are also reviewed.

This course is appropriate for any CPA who has a beginning to moderate degree of familiarity with the accounts receivable function.

Course Learning Objectives

To manage the receivables function efficiently

Upon completion of this course, you should:

• Understand the importance of the billing, pricing and credit memo process to accounts receivable best practices • Apply customer credit evaluation techniques • Use the Altman Z score and other ratios in evaluating customers • Understand non-traditional methods to secure customer payment • Apply best practices to the collection function • Appreciate the importance of customer account reconciliation and minimize the time spent on this activity • Understand the importance of internal controls and the payment application function • Be aware of technology available in the banking system to speed payment application and account reconciliation.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Arrays are a powerful Excel tool that few people know about. It allows you to take multiple steps and consolidate them into one.

• If you are doing and IF statement in a separate column and then copying it down and then summing or averaging the results - an array will let you do it all in one step.
• Do you sit there and delete error values in a column so that you can sum them? This will show you a more efficient way
• Do you need to compare 2 lists and see what is different on one from the other?... Yes an array simplifies the process.

MATCH, ABS, SUMPRODUCT,SUMIF, NESTED IFs are briefly discussed and used in the Ebook.
The manual walks you slowly through each process. The manual is 42 pages.

Course Learning objectives

• Gain an understanding of who arrays work

• Understand how to utilize arrays in the workplace

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

The Balanced Scorecard (BSC) is a strategic-based responsibility accounting system that converts an organization’s mission and strategy into operational objectives and measures for four perspectives: the financial perspective, the customer perspective, the internal process perspective, and the learning and growth perspective. The course addresses the main features of the Balanced Scorecard and its implementation. Presented are several notable case studies that implemented and applied the BSC.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description:
The comparison of actual revenue or margin amounts to either budget or prior year results will generally result in a variance.This course demonstrates mathematical formulas to compute the amount of that variance that is attributable to pricing decisions, unit volume and product mix.In the case of margin variances, the calculation for product cost is an additional component.This method is an important tool to clearly and concisely explain revenue and margin variances to marketing, operations and executive personnel.Specific topics covered are the calculation of the price, volume, mix and cost components as well as an explanation of the concept of product mix. Applicable to CPA’s working in the manufacturing or distribution industry as well as CPA’s in public accounting who serve these industries.

Learning Objectives:
Upon completion of this course, you should be able to:
-Identify appropriate explanations for revenue and margin variances
-Define and compute the price variance component at the revenue and margin levels
-Define and compute the volume variance component at the revenue and margin levels
-Define and compute the product mix variance component at the revenue and margin levels
-Define and compute the product cost variance component at the margin level

Prerequisites: None
Level: Overview
NASBA Category: Accounting
Recommended CPE: 2Hours

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description:
This course discusses why digital assets should be included in the estate planning process. It then walks you through the steps you need to consider when planning for digital assets and overviews some factors that should be considered during this process. Finally, it discusses some of the difficulties and solutions of managing digital assets due to corporate and state restrictions.

Learning Objectives:

·        Recognize the difficulty in accessing digital assets of a deceased person.

·        Identify digital assets.

·        Identify critical components of digital asset planning

·        Recognize the difference between owned and leased digital assets.

·        Recognize the approaches corporations and states are taking with accessing digital assets of deceased individuals.

Field of Study: Finance

Recommended CPE: 1 Hour

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description

This course is based upon the reformatted AICPA Code of Professional Conduct and covers the conceptual framework utilized in the reformatted code as well as the rules and interpretations applicable to CPAs in public practice, business and those defined as “other”, which would include retirees and those between jobs.  The entire Code of Professional Conduct is covered in the course and case studies are used to reinforce concepts. 

Learning Objectives

After completing this course, you will be able to:

Recognize threats to compliance with the Code of Professional Conduct.

Associate professional situations with the rules, interpretations and safeguards to determine ethical compliance.

To describe the AICPA’s rules under the Code of Professional Conduct.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description:  This course covers how to create a custom function (sometimes called a user-defined function) in Excel.  A custom function is a calculation that the user creates and names. This custom function is then stored in Excel and can recalled when it is needed. In this course we will be using the Visual Basic Editor and using a couple of VBA keywords; however this is NOT a VBA or programming course.  You will create a couple of different custom functions and then see how to create an ADD-IN file so that these functions can be used in all your workbooks.

Course Objectives

·         Recognize how to find and access the Visual Basic Editor  

·         Identify the components of custom functions and how to use them

·         Recognize how to create, save and remove custom functions

·         Recognize the implications of creating custom functions and how they work

Category: Computer Science/Specialized Knowledge

Level: Intermediate to Advanced Excel user

Prerequisites: Excel 2007 through Excel 2016.  Should have a basic understanding of an IF statement.

Bernard Madoff Investment Securities LLC was the source of the largest financial fraud in US history. Madoff perpetrated a simple Ponzi scheme whereby older investors were paid with newer investor funds, thus providing the impression of actual investment returns. The extent of the losses related to Madoff's Ponzi scheme have been estimated at $50 - $65 billion.
Many are astounded to hear that Bernard Madoff Investment Securities LLC was audited by a CPA. Unfortunately, Madoff's CPA apparently did not subscribe to the AICPA Code of Conduct as most of the rules contained in the code were ignored. What follows is a case study examining the conduct of Friehling & Horowitz CPA's P.C., the CPA firm that audited Bernard Madoff Investment Securities LLC, within the context of the AICPA Code of Professional Conduct.

Recommended CPE Credits: 2.0
Category: Ethics
Level: Overview.
Prerequisites: None
Advanced Preparation: None
Author:  Joseph Helstrom
Format: Self Study

Learning objectives:
    Recognize professional conduct expected of a certified public accountant and consequences of misconduct under AICPA guidelines.
    Recognize key components of the AICPA Code of Professional Conduct with regard to independence.
    Recognize the AICPA Code of Professional Conduct rules on confidential information and acts discreditable .
    Identify ethical safeguards as outlined by the AICPA.
    Recognize the AICPA Joint Ethics Enforcement Program and its disciplinary actions

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Accounting Changes and Error Corrections

This course provides an overview of the accounting requirements with respect to accounting changes and error corrections and the reporting implications within an entity’s financial statements.  The scope of accounting changes includes a discussion of changes in accounting principles, changes in accounting estimates, as well as changes of a reporting entity.  The course also provides an overview of the accounting requirements of correcting errors in previously issued financial statements as well as restatement considerations.  A majority of the information included within this course is sourced from the requirements found within FASB ASC Topic No 250, Accounting Changes and Error Corrections.

Upon completion of this course, you will be able to:

·       List the different types of accounting changes and how they affect an entity’s financial statements

·       Differentiate between the requirements for the different types of accounting changes

·       Identify the steps involved in the required assessment for a correction of an error

·       Differentiate between the iron curtain and rollover methods for quantifying a correction of an error

·       Recognize the different types of restatements required as a result of accounting changes

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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Accounting for Business Combinations

This course provides an in-depth overview of the accounting and reporting requirements with respect to business combinations as prescribed by Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 805, Business Combinations.  The overall objective of the guidance included within ASC 805 is to improve the relevance, representational faithfulness, and comparability of the information that a reporting entity provides in its financial reports about a business combination and its effects. 

Learning Objectives

Upon completion of this course, you will be able to:

·       Identify the definition of a business as it relates to a business combination transaction

·       List the steps involved in the acquisition method

·       Identify the acquisition date for a business combination

·       Recognize how to measure goodwill and gains from bargain purchases

·       Identify the measurement period for business combinations

·       Recognize financial statement disclosures related to business combinations

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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Goodwill Impairment Testing

This course provides an overview of goodwill impairment testing.  The accounting and reporting requirements related to goodwill are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 350-20.  This course focuses on topics such as the initial recognition of goodwill and subsequent measurement requirements including the accounting alternative allowed for certain eligible entities.  This course also addresses the disclosure requirements for goodwill and is current through the issuance of ASU 2019-06.  

Learning Objectives

Upon completion of this course, you will be able to:

·       Identify the recognition requirements related to goodwill

·       Recognize overall characteristics of goodwill impairment testing

·       Differentiate between the qualitative and quantitative test of goodwill impairment

·       Identify key characteristics of the accounting alternative for goodwill

·       List the key disclosure requirements for goodwill and goodwill impairment losses

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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Lease Accounting & Reporting – What You Need to Know

This course provides an overview of the new lease accounting standard issued by the Financial Accounting Standards Board (FASB) prescribed within Accounting Standards Codification (ASC) Topic 842.  This includes a discussion of the reasons for the change, how to correctly identify a lease within a contract, and the overall recognition, measurement, subsequent measurement, and disclosure requirements.  This course also provides examples of real-world disclosures as well as challenges faced by entities post-adoption.    

Learning Objectives

Upon completion of this course, you will be able to:

·       Determine whether an arrangement contains a lease

·       Identify considerations with respect to substitution rights

·       Identify the criteria for the new finance lease and short-term leases

·       Recognize the new recognition and measurement requirements for both lessees and lessors

·       Identify the requirements related to lease modifications

·       Identify presentation and disclosure requirements for both lessees and lessors

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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Recognizing Assets & Liabilities in a Business Combination

Recognizing assets acquired and liabilities assumed in a business combination is a critical step in applying the acquisition method process to business combinations.  This step is also one of the more significant steps involved in a business combination transaction.  Given the importance of the recognition of assets and liabilities, it’s critical that you have a good understanding of the principles and requirements related to this step in the process.  This course provides an in-depth overview of this step based on the standards prescribed by Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 805 (“Business Combinations”)

Learning Objectives

Upon completion of this course, you will be able to:

·       Identify the steps within the acquisition method for business combinations

·       Identify overall recognition conditions for intangible assets

·       Distinguish between different categories of intangibles assets

·       Recognize the accounting alternative available for private and not-for-profit entities

·       Identify overall measurement principles including specific exceptions

 Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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Revenue – Five Steps to Recognition

This course provides an overview of the revenue recognition standards prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 606.  This course focuses specifically on the five-step model for revenue recognition including identifying a contract, identifying performance obligation, determining the transaction price, allocating the transaction price to performance obligations, and recognizing revenue.          

Learning Objectives

Upon completion of this course, you will be able to:

·       List the five steps involved in the new revenue recognition model

·       Recognize the considerations involved in identifying whether a contract exists

·       Identify the considerations involved with measuring the transaction price

Recognize the steps involved in allocating the transaction price to performance obligations

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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Segment Reporting – A Detailed Review

This course provides an overview of the accounting and reporting requirements with respect to segment reporting.  The accounting and reporting guidance related to segment reporting is prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 280.  This course focuses on topics such as the identification of the chief operating decision maker (CODM), the determination of operating segments, and the determination of reportable segments.  This course also provides information on disclosure requirements as well as illustrative examples of segment disclosures for companies in different industries. 

Learning Objectives

Upon completion of this course, you will be able to:

·       Identify key characteristics of operating segments

·       Recognize characteristics of the entity’s chief operating decision maker

·       Identify the quantitative thresholds used for reportable segments

·       Recognize disclosure requirements for reportable segments as well as entity-wide disclosures

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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Accounting for Guarantees

Guarantees are often included within certain purchase agreements, sales agreements, commercial agreements, and many other types of agreements.  This course provides an overview of the accounting, reporting, and disclosure requirements related to guarantees.  The U.S. GAAP guidance related to guarantees is prescribed by ASC Topic 460.         

Learning Objectives

Upon completion of this course, you will be able to:

·       Identify the primary types of guarantees

·       Recognize the guarantees that are within the scope of ASC Topic 460

·       Identify the recognition, measurement, and subsequent measurement requirements of guarantees

·       Recognize key disclosure requirements for guarantees

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Accounting for Software Sales

Overview

This course provides an overview of the accounting for the costs of software to be sold, leased, or marketed.  The accounting, reporting, and disclosure requirements related to this type of software is prescribed by ASC Topic 985-20.  This course primarily addresses the concept of technological feasibility and how this impacts the cost classification of software development costs.  The course also addresses the respective presentation and disclosure requirements.

Learning Objectives

Upon completion of this course, you will be able to:

·       Distinguish between the different areas of U.S. GAAP related to software

·       Recognize software that is within the scope of ASC Topic 985-20

·       Identify how software costs are recorded prior to and after establishing technological feasibility

·       Recognize how amortization is recorded for capitalized software costs

·       Identify general disclosure requirements related to software for resale

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Revenue Recognition – Contract Assessment

Overview

This course provides an overview of the first step in the revenue recognition process – the identification of a contract with a customer.  This includes a discussion of key definitions and considerations along with the detailed accounting guidance from ASC Topic 606.  This course incorporates excerpts from the FASB’s basis for conclusions of the new revenue recognition standard as well as key excerpts from Big 4 revenue recognition guides in order to develop a comprehensive understanding of this step in the process.     

Learning Objectives

Upon completion of this course, you will be able to:

·       List the five steps involved in the new revenue recognition model

·       Recognize the overall considerations involved in identifying whether a contract exists

·       Identify how collectibility is assessed to determine whether a contract exists

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Revenue Recognition – U.S. GAAP vs. IFRS

Overview

This course provides an overview of the similarities and key differences between the revenue recognition standards issued by the FASB (ASC Topic 606) and the IASB (IFRS 15).  While these standards are materially similar as the regulators worked jointly to issue the new converged standards, there are notable differences that are good to understand.  However, this course is not intended to provide an exhaustive discussion of these differences.

Learning Objectives

Upon completion of this course, you will be able to:

·       List the key steps in the revenue recognition model

·       Recognize the applicable U.S. GAAP and IFRS standard with respect to revenue recognition

·       Identify some of the key differences between ASC Topic 606 and IFRS 15

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Overview

This course provides an overview of the similarities and key differences between the business combination standards issued by the FASB (ASC Topic 805) and the IASB (IFRS 3).  While these standards are very similar, as is the case with many areas of U.S. GAAP vs. IFRS, there are notable differences that are helpful to understand.  Note that this course is not intended to provide an exhaustive discussion of these differences.

Learning Objectives

Upon completion of this course, you will be able to:

·       List the key steps in the acquisition method for business combinations

·       Recognize the applicable U.S. GAAP and IFRS standard with respect to business combinations

·       Identify some of the key differences between ASC Topic 805 and IFRS 3

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

This course provides an overview of the similarities and key differences between the revenue recognition and business combination standards issued by the FASB and the IASB.  While these standards are similar in many material respects, there are notable differences that are good to understand.  However, this course is not intended to provide an exhaustive discussion of these differences.

Upon completion of this course, you will be able to:

·        List the key steps in the revenue recognition model

·        Recognize the applicable U.S. GAAP and IFRS standard with respect to revenue recognition

·        Identify some of the key differences between ASC Topic 606 and IFRS 15

·        List the key steps in the acquisition method for business combinations

·        Recognize the applicable U.S. GAAP and IFRS standard with respect to business combinations

·        Identify some of the key differences between ASC Topic 805 and IFRS 3

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Disclosure Requirements – Rev Rec, Leases, Business Combinations, CECL, and Segments
Course Overview
This course provides an overview of the financial statement disclosure requirements related to several of the key accounting areas within U.S. GAAP.  This includes disclosures related to revenue from contracts with customers, lease transactions, business combination transactions, current expected credit losses, as well as segments.  Information presented in this course is primarily sourced from the FASB Accounting Standards Codification (ASC).     
Learning Objectives
Upon completion of this course, you will be able to:
•    Identify disclosure requirements related to revenue from contracts with customers
•    Recognize both qualitative and quantitative disclosure requirements for both lessees and lessors
•    Identify disclosures related to business combination transactions
•    Recognize disclosure requirements based on the CECL standard
•    Differentiate between disclosures for reportable segments vs. entity-wide

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Overview
This course provides an overview of the disclosure requirements for SEC Form 8-K – the  broad form used to notify investors in U.S. publicly traded companies of certain events that may be important .  This course provides an overview of the key disclosure requirements for several of the triggering events requiring the filing of a Form 8-K with the SEC.  This course also provides information about how the Form 8-K requirements have evolved over time.
Learning Objectives
Upon completion of this course, you will be able to:
•    Recognize the overall purpose of the Form 8-K
•    Identify the filing deadline for Form 8-K triggering events
•    Identify triggering events that require the filing of a Form 8-K
•    Recognize overall disclosures requirements for a Form 8-K

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Accounting for Held for Sale Assets

This course provides an overview of the accounting for held for sale assets with a particular focus on the criteria that must be met for held for sale classification.  This course also addresses considerations around the timing of held for sale classification, how held for sale assets are measured and presented, as well as how changes to a planned sale impact the measurement and presentation of held for sale assets.  This course concludes with a brief discussion of the disclosure requirements related to held for sale assets.        

Learning Objectives
Upon completion of this course, you will be able to:

    Identify the types of assets within the scope of held for sale accounting

    List the specific criteria that must be met for an asset to be classified as held for sale

    Recognize the accounting and reporting impacts from held for sale classification

    Identify disclosure requirements for held for sale assets.  


Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

What You Need to Know About Cash Flow

The statement of cash flows is one of the most important, if not the most important, financial statements prepared by an entity.  Of particular focus on this statement is the cash flow from operations which presents the amount of cash an entity is generating from its core business operations.  This course provides an overview of the requirements for preparing a statement of cash flows and discusses many other key cash flow related topics in additional detail.  The accounting requirements with respect to the statement of cash flows is prescribed within ASC Topic No. 230.

Learning Objectives:
Upon completion of this course, you will be able to:
List the different methods used for presenting the statement of cash flows
Differentiate between operating, financing, and investing activities in the statement of cash flows
Recognize how a statement of cash flows is prepared using the indirect method
Identify cash flow classification for various types of transactions
Recognize disclosures requirements with respect to cash flow transactions

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Overview
This course offers a comprehensive overview of forensic accounting, covering the standards guiding these professionals, the essential qualifications, and the experience necessary for success in this field.  Additionally, this course also outlines a basic five-step process designed to facilitate thorough and meticulously documented engagements, supplemented with examples of the techniques employed by forensic accountants.  

Learning Objectives
Upon completion of this course, you will be able to:
  Recognize the key objectives of forensic accounting
  Identify techniques that forensic accountant use to perform engagements
  Recognize the standards which forensic accountants should follow
  Identify the importance of maintaining a clear audit trail in a forensic engagement

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Overview

On March 6, 2024, the SEC released its long-awaited final rules with respect to climate-related disclosures for public companies.  These rules reflected the SEC’s attempt at responding to investors’ demand for more information about climate-related risks while also balancing the costs of implementing the disclosure requirements.  This course provides a high-level overview of the climate-related disclosure requirements along with information about when public companies must start including these disclosures in their respective filings.

     
Learning Objectives
Upon completion of this course, you will be able to:
•    Recognize how the SEC climate-related disclosures have evolved
•    Identify types of climate related risks
•    Differentiate between Scope 1, 2, and 3 emissions
•    Recognize qualitative and quantitative climate-related disclosures 

     Identify assurance requirements and compliance dates for different types of entities

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description
Earnings per share (EPS) is a popular and useful measure of a company’s profit performance. Companies with publicly held common stock or potential common stock must disclose their EPS information.  EPS tells you how much profit (or loss) each share of common stock has earned after adjustments for potential dilution from options, warrants, and convertible securities are factored in. This course covers the computation, reporting, presentation, and disclosure requirements associated with EPS as stipulated in ASC 260 Earnings Per Share. It includes excerpts from and references to ASC 260, and interpretive guidance. It also provides examples to illustrate the application. Finally, it includes insights from the Securities and Exchange Commission staff.
 

Field of Study    Accounting
Level of Knowledge    Intermediate
Prerequisite    None
Advanced Preparation    None


Learning Objectives  
After completing this section, you should be able to:
1.    Identify the difference between two different capital structures—simple and complex
2.    Recognize how to compute basic earnings per share in a simple capital structure
3.    Recognize how to compute diluted earnings per share in a complex capital structure
4.    Identify the presentation and disclosure requirements of EPS data
 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description

Real Estate: Basic Accounting and Mathematics is a refresher course covering the basic concepts and tools of accounting, finance, and math necessary for new real estate professionals.  It is also applicable to accountants and as well as real estate investors. Topics covered are balance sheet, income statement, basic accounting concepts, real estate algebra, finance math, and more.

Learning Objective:

After completing this course, you should be able to:

1.      Recognize basic financial statements and accounting procedures.

2.      Identify and apply different financial analysis ratios

3.      Recognize and apply key financial ratios useful for real estate.

4.      Calculate interest payments, insurance premiums, loan values, and income ratios.

5.      Recognize and calculate various area measurements useful for real estate valuation.

Field of Study    Specialized Knowledge
Level of Knowledge    Basic
Prerequisite    Basic Math and Accounting
Advanced Preparation    None

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

Introduction

IFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”). IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States.

Module 5 of the IFRS Learning Module series presents an overview of IFRS 8 Operating Segments; this overview includes a detailed discussion of the processes for identifying, aggregating and reporting operating segments in IFRS financial statements. The course also discusses the IASB’s and FASB’s efforts towards achieving convergence in segment reporting.


Learning Objectives

After completing this course, participants should be able to:

•    Explain the process for identifying operating segments under IFRS 8.
•    Identify reportable segments based on the guidelines and quantitative thresholds provided in IFRS 8.
•    Describe the disclosure requirements of IFRS 8.
•    Describe the similarities and differences between IFRS and U.S. GAAP in the area of segment reporting.


Field of Study: Accounting (100%)


Prerequisites: None


Level: Overview
 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Introduction

IFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”). IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States.

Module 6 of the IFRS Learning Module series presents an overview of IAS 33 Earnings per Share; this overview includes a detailed discussion of the processes for calculating and reporting earnings per share measurements in IFRS financial statements. The course also discusses the IASB’s and FASB’s efforts towards achieving convergence in EPS reporting.


Learning Objectives

After completing this course, participants should be able to:

•    Calculate basic and diluted earnings per share.
•    Describe the presentation and disclosure requirements of IAS 33.
•    Describe the similarities and differences between IFRS and U.S. GAAP in the area of earnings per share.


Field of Study: Accounting (100%)


Prerequisites: None


Level: Overview

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description

A derivative is a financial instrument or other contract that derives its value from the movement of prices, interest rates, or exchange rates associated with an underlying item. Uncertainty about the future fair value of assets and liabilities or about future cash flows exposes firms to risk. One way to manage the risk associated with fair value and cash flow fluctuations is through the use of derivatives. The derivatives and hedging guidance codified in ASC 815, Derivative Instruments and Hedging Activities is considered as one of the challenging areas in GAAP due to its extensiveness and complexity.

This course provides an accountant-friendly overview of derivative instruments and hedge accounting. It discusses derivatives, including the definition of a derivative, scope exceptions to ASC 815, types of risks, accounting requirements, and guidance on embedded derivatives. It addresses the requirements for applying hedge accounting and the specific requirements for fair value hedges, cash flow hedges, and net investment hedges. It also discusses the presentation and disclosure requirements. Finally, the course identifies special situations such as servicing of financial assets and mortgage servicing rights.

Learning Objectives: After studying this course, you will be able to:

1.    Identify the attributes of conventional and derivative financial instruments.

2.    Recognize the criteria to qualify for hedge accounting.

3.    Identify the accounting requirements for different derivatives and the related disclosure requirements.

Field of Study:  Accounting

Level of Knowledge:  Advanced

Prerequisite: GAAP Accounting

Advanced Preperation: None

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

Course Description
In today’s modern economy, the growth of foreign operations is continuing upward and the number of companies with foreign operations has expanded. For example, a company often operates in different economic and currency environments to stay competitive in the global marketplace. Thus, it must have a process for reporting foreign currency balances to address several financial reporting issues, such as determining functional currencies, accounting for foreign currency transactions, and translating its foreign entity’s financial statements. ASC 830 Foreign Currency Matters provides guidance for transactions denominated in a foreign currency, and for operations undertaken in a foreign currency environment. This course covers key aspects of the guidance and includes specific examples to illustrate its application. Relevant references to and excerpts from ASC 830 are discussed throughout the course.

Field of Study    Accounting
Level of Knowledge    Intermediate
Prerequisite    None
Advanced Preparation    None
    
Learning Objectives  
After completing this section, you should be able to:
1.    Recognize key areas of guidance in ASC 830 Foreign Currency Matters
2.    Identify steps to remeasure foreign currency transactions to the functional currency
3.    Identify steps to translate foreign currency financial statements to the reporting currency
 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description

A company’s financial statements sometimes report significantly different results from year to year. This may be due to changes in economic circumstances, but it may also be due to changes in accounting methods or corrections of errors in recording past transactions. Changing the accounting method used can have a dramatic impact on a company’s financial statements. This course provides a comprehensive overview of the accounting treatments and disclosure requirements pertaining to accounting changes and error corrections as stipulated in ASC 250 Accounting Changes and Error Corrections. It discusses the different types of accounting changes and error corrections and the related reporting implications within an entity’s financial statements. Specifically, it includes excerpts from and references to ASC 250, interpretive guidance, and examples. It also provides insights from the Securities and Exchange Commission (SEC) staff.

 Field of Study

 Learning Objectives

After studying this course, you will be able to:

1.       Identify the different types of accounting changes and error corrections

2.       Recognize how to account for accounting changes and error corrections

3.       Identify the effect of errors in prior-period financial statements

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description
A statement of cash flows is required as part of a full set of financial statements. It must be prepared in conformity with generally accepted accounting principles (GAAP). The statement is not required if the financial statements are prepared on a basis of accounting other than GAAP. The statement must be included in both annual and interim financial statements. This course discusses the requirements of ASC 230, Statement of Cash Flows (ASC 230-10-45-18 and 45-27).

Learning Objective:

After completing this course, you should be able to:

1.      Recognize the use of and the objectives for a statement of cash flows.

2.      Identify between operating, investing, and financing activities, and how different cash variables will affect the statement of cash flows.

3.      Identify differences in the preparation of the statement of cash flows using the direct method vs. the indirect method.

4.      Recognize and calculate how changes and transactions in asset and debt accounts affect the cash flows of a company.

5.      Recognize the cash flow issues addressed by ASU 2016-15, Statement of Cash Flows (Topic 230).

Field of Study    Accounting
Level of Knowledge    Basic to Intermediate
Prerequisite    Basic Accounting
Advanced Preparation    None
 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description
The full disclosure principle, one of the major accounting principles, requires that information provided in financial statements be sufficiently complete to avoid misleading users of the reports by omitting significant facts of information. The full disclosure principle also refers to revealing information that would be useful in the decision-making processes of informed users. Full disclosure is required for the fair presentation of financial statements. This course discusses the disclosures required of companies, including those related to accounting policies, segmental information, related parties, contingencies, long-term purchase contract obligations, inflation, and derivatives. Sample annual reports addressing this requirement are illustrated.

After completing this section, you should be able to:

1.       Recognize the full disclosure principle and its implementation.

2.       Identify the types of major accounting disclosures.

3.       Recognize the disclosure requirements for major business segments and related party transactions.

4.       Recognize disclosure requirements for derivatives, subsequent and interim financial reports.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

CPAs must have a working knowledge of future value and present value concepts because of their application to numerous types of business events and transactions that require proper valuation and presentation. Time value of money is also a critical consideration in financial and investment decisions. For example, compound interest calculations are needed to determine future sums of money resulting from an investment.  Discounting is used to evaluate the future cash flow associated with capital budgeting projects. This course aims at presenting the time value tools and techniques that are necessary for fair value measurements and for various financial decisions.

Click here for Course Objectives

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Description

This course is divided into three parts. Part I is designed to help you navigate the specialized accounting principles and practices for the media and entertainment (M&E) industry. It discusses all the important authoritative pronouncements on GAAP for broadcasters, cable television, films, and music. Relevant references to and excerpts from ASC 920, ASC 922, ASC 926, and ASC 928 are discussed throughout the course. It also provides specific examples to illustrate the application. Part II focuses on the ASC 606 revenue recognition requirements since it supersedes most industry-specific guidance. Entities across industries are required to follow the guidance of ASC 606. Part III highlights key aspects of the lease standard as leases are common in the M&E industry.

Field of Study    Accounting

Level of Knowledge        Overview

Prerequisite        None

Advanced Preparation   None

Learning Objectives

After reading this chapter you will be able to:

1.            Recognize the basic principles of accounting for broadcasters, cable television, films, and music.

2.            Recognize different film costs, including participation costs, exploitation costs, and manufacturing costs, and their accounting.

3.            Identify the revenue model requirements (e.g. identification of the contract, licenses of intellectual property) that replace the legacy industry-specific revenue guidance.

4.            Identify the key lease accounting requirements that create significant changes for the M&E companies.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Preface

Specialized Industry Gaap - Real Estate discusses all of the important authoritative pronouncements on GAAP for this specialized industry. This course addresses accounting principles, financial reporting requirements for real estate, title plant, and mortgage banking industries.

Learning Objectives:

After completing this course you should be able to:

·         Identify different lending agencies within the mortgage banking industry.

·         Recognize accounting issues for title plants.

·         Identify the revenue recognition standard applied to sales of real estate.

·         Recognizes how the lease standard affects real estate entities.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Learning Objectives: 

After completing this chapter, you should be able to: 

Identify proper accounting procedures for common and preferred stock 

Recognize accounting methods for acquisition of treasury stock. 

Recognize how dividends, stock splits, stock warrants and stock rights affect stockholders’ equity. 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Cash flow is one of the most important long-term indicators for the overall financial health of a business. For a business to enjoy long-term success, sufficient cash must always be on-hand to accomplish various things including paying worker salaries, resolving immediate debts, and paying the company’s normal operating costs. Businesses also need cash on-hand to pay for expenses, repay bank loans, pay taxes, and to purchase new assets to fuel the company’s future growth. A company’s cash flow is documented in their cash flow statement. The cash flow statement, which is also known as a statement of cash flows, is a financial document that summarizes the amount of both cash and cash equivalents entering and exiting a company during a given time period. The cash flow statement provides useful context for both a company’s balance sheet and income statement and has been a mandatory part of all corporate financial reports since 1987. The cash flow report is important because it informs investors, creditors, company owners, and other interested parties of the business cash position of the company and can act as a strong indicator of a company’s overall financial health.

Learning Objectives

At the end of this course, students will be able to:

• Identify the purpose of the statement of cash flows.

• Identify the major classifications of cash flows.

• Recognize the difference between net income and net cash flow from operating activities.

• Calculate net cash flows from operating activities using the indirect method and using the direct method.

• Recognize net cash flows from a company’s investing and financing activities.

• Identify sources of information for a company’s statement of cash flows.

• Recognize special problems that can surface when preparing a statement of cash flows.

CPE Credit: 3 CPE Credits for CPAs

Level: Intermediate

Instructional Method: Self-Study

NASBA Field of Study: Accounting

Program Prerequisites: Basic understanding of accounting concepts

Advanced Preparation: None

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

This course provides an overview of non-GAAP financial measures with a particular emphasis on comments from the SEC, the FASB, as well as comment letter analysis from several of the Big 4 accounting firms.  Non-GAAP financial measures continue to rank at the top of the most frequent comment letters issued by the SEC.  As a result, it’s important to understand the guidance with respect to these measures to ensure that an entity’s financial statements remain GAAP compliant and are not misleading. 

Upon completion of this course, you will be able to:

·        Differentiate between a GAAP financial measure and a non-GAAP financial measure

·        Recognize examples of different types of non-GAAP financial measures

·        Identify which SEC guidance is applicable to different types of non-GAAP financial measures

·        Recognize disclosures within the scope of Regulation G

·        Identify key requirements included within both Regulation G and Regulation S-K related to these measures

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Overview
This course provides an overview of the accounting for software, including both internal-use software as well as software that will be sold to third parties.  The accounting, reporting, and disclosure requirements related to software depends on the nature of the software, and whether it will be used internally by an entity or will be marketed to its customers.  For internal-use software, the guidance is prescribed by ASC Topic 350-40.  On the other hand, the guidance related to software to be marketed and sold is prescribed by ASC Topic 985-20.  

Learning Objectives
Upon completion of this chapter, you will be able to:
•    Distinguish between software that is considered internal-use and not considered internal-use
•    Recognize how implementation costs are accounted for in various stages of software development
•    Identify when capitalization and amortization should commence
•    Recognize how implementation costs of hosting arrangements are accounted for differently

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE

Click here to view cancellation and record retention policies

Course Overview
Factoring is a type of transaction where an entity sells it customer receivables to a financial intermediary who then in turn collects payment from the entity’s customers.  Many entities employ this strategy to accelerate cash collection.  This course provides an overview of the accounting and reporting requirements with respect to accounts receivable factoring programs as well as the conditions that must be met in order to recognize the transfer of these financial assets as a “true sale” instead of a secured borrowing.  
Learning Objectives
Upon completion of this course, you will be able to:
•    Recognize key characteristics as well as advantages/disadvantages of factoring arrangements
•    Identify the U.S. GAAP area applicable to factoring arrangements
•    List the three specific conditions that must be met for a factoring arrangement to qualify as a sale
•    Recognize key evaluation considerations relating to true sale opinions
•    Identify examples of continuing involvement
•    Recognize the impact from a failed sale in a factoring arrangement

Additional Contents :

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Introduction
Every business has both current and long-term liabilities that must be tracked and recorded. Accounting for Current and Long-Term Liabilities is a course that discusses important characteristics of liabilities and how liabilities are classified and reported in financial statements. This course will identify how to distinguish between current and long-term liabilities. This course will identify what liabilities are classified as current liabilities and what liabilities are classified as long-term liabilities. This course will also provide examples of recording both current and long-term liabilities.

Learning Objectives
At the end of this course, students will be able to:
    Identify the criteria for a liabilities
    Recognize what differentiates a current liability from a long-term liability
    Identify the nature and recording of current liabilities
    Recognize the disclosure criteria for contingent liabilities
    Recognize the recording criteria for payroll and payroll related taxes
    Identify the nature and recording of long-term liabilities

CPE Credit: 2
Level: Intermediate
Instructional Method: Self-Study
NASBA Field of Study: Accounting
Program Prerequisites: None
Advanced Preparation: None

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Introduction
Internal controls are required to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud. This course will describe the importance of internal controls and the purpose of audit committee. This course will review the goals for internal controls and discuss the internal control framework used by most companies based in the United States. This course will describe the interrelated components for an effective internal control system. This course will discuss the importance of identifying audit risk. Finally, this course will discuss the difference between control deficiency, significant deficiency, and material weakness.

Course Objectives
At the end of this course, students will be able to:
    Identify the purpose of internal controls.
    Recognize the goals for internal controls.
    Recognize the role that internal controls play for the accuracy of financial statements.
    Recognize the reasonable assurance and inherent limitations for internal controls.
    Identify the components of an effective internal control system.
    Recognize the purpose of risk assessment for internal controls.


CPE Credit: 2
Level: Intermediate
Instructional Method: Self-Study
NASBA Field of Study: Accounting
Program Prerequisites: None
Advanced Preparation: None

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Course Overview
This course provides an overview of key SEC regulations that accountants should be familiar with.  This includes a discussion of the Securities Act of 1933 and the Securities Exchange Act of 1934, as well as specific Regulations including Regulation S-X, Regulation S-K, and Regulation FD.  This course also provides some examples of how companies may be in violation of certain of these Regulations.  Finally, this course concludes with a discussion of some of the key requirements of the Sarbanes-Oxley Act which seeks to enhance corporate transparency, accountability, and governance practices.

Learning Objectives
Upon completion of this course, you will be able to:
  Identify key requirements related to the Securities Act of 1933 and Securities Exchange Act of 1934
  Recognize specific requirements included in Regulations S-X, S-K, and FD
  Distinguish between requirements included in Regulation S-X and S-K
  Recognize key requirements of the Sarbanes Oxley Act of 2002
 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

Supplier Finance Programs – What You Need to Disclose

Course Overview
This course provides an overview of the disclosure requirements with respect to supplier finance programs.  Supplier finance programs, also referred to in many other ways such as reverse factoring, are solutions and processes that companies use to optimize cash flow by allowing for longer payment terms while also providing the option for their suppliers to get paid faster.    

Learning Objectives
Upon completion of this course, you will be able to:
Identify the characteristics of a supplier finance program
Recognize programs within the scope of supplier finance program disclosures
Identify the annual qualitative and quantitative disclosure requirements
Identify interim disclosure requirements

Introduction
All business entities require information to operate efficiently and effectively. The accounting system is one of the most important systems for the organization’s decision makers. Accounting information systems collect and process data from transactions and events, organize them in useful reports, and communicate results to decision makers. Accounting Systems and Financial Statements is a course that will describe what information must be collected to properly report on a business. This course will describe the four major types of financial statements and define the standards that are used to create financial reports. This course will define the various elements for the four major financial statements. This course will review the framework for adjustments and describe the common adjustments that must be made at the end of each accounting period, so they are accurate.

Learning Objectives
At the end of this course, students will be able to:
    Identify the organization that are responsible for creating financial statements.
    Recognize the underlying foundations for U.S. accounting standards.
    Identify the SFACs that define the important characteristics of financial statements.
    Identify the four basic assumptions underlie GAAP.
    Recognize the five measurement attributes employed in GAAP.
    Recognize the adjustments that must be made at the end of each accounting period so financial statements are accurate.

CPE Credit: 3
Level: Intermediate
Instructional Method: Self-Study
NASBA Field of Study: Accounting
Program Prerequisites: None
Advanced Preparation: None

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies