Earn Accounting CPE Credit With the Financial Learning Library (FLL)

Financial Learning Library
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Achieve your development goals, and satisfy your continuing education requirements with the Financial Learning Library. Offering hundreds of courses, this library includes topics to satisfy every professional, from entry-level accounting and finance professionals to CFO or partner. Topics include state-specific ethics, accounting, auditing, financial planning, consulting, management decision-making, computer applications, taxation, and a variety of professional development courses.

The Financial Learning Library includes the following: 

  • Hundreds of courses ranging in multiple topics
  • State-specific ethics courses 
  • Industry-leading experts teaching a wide variety of topics relevant to meet your needs
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Showing 10 of 330 Online Courses

10-K and The Search for Meaning

Financial Reporting Issues

This course provides an overview of key financial and non-financial information and impacts with respect to intangible value. Specifically, this includes a discussion of the 10-K and whether or not it provides a factual narrative of the health, welfare, and well-being of a corporation. This course also provides an overview of the various types of capital as well as supply chains risks and how these risks can be appropriately managed.

Learning Objectives:

  • Recognize key information and impacts of intangible value.
  • Differentiate between various types of capital.
  • Recognize types of supply chain risk and strategies to address these risks.
  • Prerequisites/Advanced Preparation: None
    Author/Speaker: Richard Kravitz, CPA, MBA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    31 Commonly-Used Worst Practices in Accounts Payable and Better Alternatives

    Accounting Processing Best Practice

    Accounts Payable Departments today are still employing a number of questionable practices. In fact, noted accounts payable expert Mary Schaeffer has documented 177 worst practices. In this course, she describes in detail 31 of the commonly-used worst practices in accounts payable, explaining why she considers them worst practices. She breaks the worst practices into "sins of commission" and "sins of omission." In addition, she offers better alternative practices for organizations to utilize.

    After completing this course, the course participant should be able to:

    • Recognize why worst practices in AP matter.
    • Identify AP sins of commission.
    • List AP sins of omission.
    • Develop travel and entertainment best practices.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Mary Schaeffer
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    A Framework for Effective Business Presentations

    Effective Communication Skills

    The goal of this program is to help you better understand how to make effective presentations and conduct effective question-and-answer (Q&A) sessions.

    Learning Objectives:

    • Identify various ways to manage speaking anxiety while planning and preparing presentations, while delivering presentations, and while conducting Q&A sessions.
    • Recognize the basic elements of effective business presentations ranging from matching the subject matter with the audience and choosing the right visual aids to communicating confidently and persuasively.
    • Identify the presentation process steps ranging from planning and preparing presentations to evaluating presentations and Q&A sessions.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Robert G.Insley
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Communications & Marketing
    1

    A Practical Guide to Mergers and Acquisitions (Updated)

    Business Validation

    This program discusses all facets of mergers and acquisitions (M&As) including deciding on terms, key factors to consider, pros and cons, types of arrangements, evaluative criteria, valuation methods, financial effects of the merger, holding companies, takeover bids, SEC filing requirements, accounting and reporting requirements for business combinations, and financial analysis of combinations. Also addressed is emergence of corporate development officers (CDOs).

    Learning Objectives:

    • Identify the characteristics of mergers and the different types of mergers.
    • Recognize the benefits of mergers and why certain companies may choose an acquisition strategy.
    • Recognize the definition of due diligence when considering a merger.
    • Understand how different mergers may affect taxation and financial results.
    • Recognize antitrust guidelines used to determine whether certain mergers would be challenged by the Department of Justice.
    • Identify factors relevant to the stock acquisition of another company.
    • Recognize Securities and Exchange Commission (SEC) rules regarding mergers.
    • Identify advantages of different methods of financing a merger.
    • Recognize different defensive measures used by target companies.
    • Identify different approaches and techniques for merger valuation.
    Prerequisites/Advanced Preparation: Basic Accounting.
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Finance
    3

    AICPA Ethics (Updated - 2)

    AICPA Ethics Series

    This course is designed to satisfy the 4-hour ethics CPE requirement in most state jurisdictions. This ethics program will satisfy jurisdiction CPE requirements that are not state specific for a 4-hour regulatory ethics program based on the AICPA Code of Professional Conduct generally effective for periods after December 15, 2014. It addresses Ethics Code requirements for all members, members in public practice, members in business, and other members.

    Learning Objectives:

    • Recognize the major points of the AICPA Code of Professional Conduct.
    • Identify ethical threats and safeguards associated with members practicing in public practice, in business, or applicable to other members.
    • Define the AICPA Code of Professional Conduct rules applicable to all members as well as rules applicable to members in public practice and members in business.
    • Identify the AICPA's Code of Professional Conduct rules applicable to integrity and objectivity, independence, general standards, acts discreditable, commissions and referral fees, advertising, confidential information, and form of organization and name.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: John M. Fleming, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Accountant's Guide to Accounting and Financial Management (Updated - 2)

    Financial Statement Analysis

    This course is designed for accountants seeking an overview of financial accounting concepts. Topics include: The Sarbanes-Oxley Act, uses and analysis of financial statements, financial performance and financial forecasting and cash budgeting. The goals of this course are fourfold:

    • It provides an understanding and working knowledge of the fundamentals of financial decision making and strategy that can be put to practical application in day-to-day jobs of accountants and managers.
    • It also concentrates on providing a working vocabulary for communication.
    • It uses examples and illustrations, with emphasis on the practical application of financial concepts, tools, and methodology.
    • It also includes guidelines, rules of thumb, diagrams, graphs, and tables to aid your comprehension of the subjects discussed.

    Important: This course, "Accountant's Guide to Accounting & Financial Management v3.0" has been republished in our new course platform. There has been a slight change to the course id; however, the content is the same, with only minor updates. If you have already received credit for this course title in our old platform, you cannot receive credit again.

    Learning Objectives:
    After completing this course, participants should be able to:

    • Identify the objectives of managerial finance.
    • Distinguish between profit maximization and stockholder wealth maximization.
    • Recognize factors that affect the value of a firm.
    • Recognize the role of financial managers.
    • Recognize the various legal forms of business organization.
    • Identify the basic financial statements used by a firm.
    • Recognize how the balance sheet portrays a company's financial position.
    • Identify the components of a statement of cash flows.
    • Recognize how footnote disclosures are used, and requirements for segment reporting.
    • Recognize reporting requirements of the Sarbanes-Oxley 404.
    • Identify which factors are used in evaluating a firm's stock.
    • Recognize a comprehensive set of financial ratios and how to interpret them.
    • Recognize how ROI can be enhanced by management.
    • Identify the basic components of the Du Pont formula and how it can be used for profit improvement.
    • Recognize steps in projecting financial needs by using the percent-of-sales method.
    • Identify major steps in preparing the master budget.
    • Recognize how the cash budget can be used to more effectively conduct financial management.
    Prerequisites/Advanced Preparation: None
    Speaker / Author: Steve Spafford
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    4

    Accountant's Guide to Capital Budgeting v3.0

    Capital Budgeting

    Financial markets represent the lifeblood of our global economy. These mechanisms promote greater economic efficiency by transferring funds from individuals, businesses and governments with an excess of available funds to those with a shortage. Funds are transferred in the financial markets through the purchase and sale of financial instruments (such as stocks and bonds). Short-term financial instruments are available in money markets, while longer-term financial instruments are purchased and sold in the world's capital markets. Many financial markets have been in existence for hundreds of years; however, the modern era has brought along many new innovations such as securitization and the derivatives market. This series of courses, Financial Markets Parts 1, 2, 3, and 4, provides an introductory overview of the world's largest financial markets, including the money, bond, stock, mortgage, foreign currency and derivatives markets. This series reviews the various types of financial risk that impact these markets, as well as the economic variables that influence market activity (such as interest rates and monetary policy).

    Learning Objectives:
    After completing this course, participants should be able to:

    • Translate direct and indirect foreign exchange quotes.
    • Recognize the economic factors that influence foreign exchange rates.
    • Identify the differences between foreign exchange spot and forward contracts.
    • Recognize how arbitrage profits are earned in foreign exchange markets.
    • Identify the various types of risk that impact financial markets.
    • Recognize the types of instruments traded in derivatives markets.
    • Identify the unique characteristics of forwards, futures, swaps and options.
    Prerequisites/Advanced Preparation: None Speaker / Author: Michael J. Walker
    SKILL LEVEL:
    Intermediate
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Finance
    3

    Accountant's Guide to Computers and Information Technology: Part 1 v4.0

    Communication Networks

    The two-part course series, Accountant's Guide to Computers and Information Technology, covers what every accountant should know about computers and information systems and technology. In Part 1 of this series, practical and efficient use of computer technology is highlighted. Popular accounting, compliance, taxes, audit, write-up, forecasting and statistical, budgeting and planning, project management, activity-based accounting (ABC) software are explained. Finally, the importance of information security and data protection is discussed. Numerous examples and graphics are interspersed throughout the course.

    Learning Objectives:

    • Identify components of an accounting information system.
    • Recognize characteristics of accounting, compliance, tax, and audit software.
    • Recognize the purpose of extensible business reporting language (XBRL).
    • Recognize the function of Activity-Based Costing (ABC) systems.
    • Identify the value of managerial software and cash management software.
    • Identify the steps in managing computer security.
    • Recognize failure points for a computer system.
    • Recognize appropriate protective steps for software modification.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Information Technology
    2

    Accountant's Guide to Computers and Information Technology: Part 2 v4.0

    Communication Networks

    The two-part course series, Accountant's Guide to Computers and Information Technology, covers what every accountant should know about computers and information systems and technology. In Part 2 of this series, the importance of databases, client-server computing, and cloud computing are discussed, with an emphasis on security issues. The course also teaches you how to make lease-purchase decisions and analyze and evaluate information technology (IT) investments. Numerous examples and graphics are interspersed throughout the course.

    Learning Objectives:

    • Recognize the technical advantages of cloud computing.
    • Identify business benefits from cloud computing.
    • Identify protective steps for network environments.
    • Identify responsibilities for accountants on a database management system.
    • Recognize database types and terminology.
    • Recognize several capital budgeting techniques.
    • Recognize the effect of taxes and Modified Accelerated Cost - Recovery Systems (MACRS) on capital budgeting decisions.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Information Technology
    4

    Accounting Changes and Error Corrections

    Financial Reporting Issues

    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.

    Learning Objectives:

    • 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.
    • /ul> Prerequisites/Advanced Preparation: None
      Author/Speaker: Kelen Camehl
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    Accounting Principle Changes

    Financial Reporting Issues

    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:

    • 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
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Kelen Camehl
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Accounting and Reporting for Defined Contribution Plans

    Financial Reporting Issues

    In 2020, the Pension Rights Center reported that one out of three older adults received income from private company or union pension plans; federal, state, or local government pension plans; or railroad retirement, military, or veterans' pensions. The need to properly administer and account for pension funds is critical. There are very specific requirements for pension accounting. ASC 715 Compensation−Retirement Benefits provides guidance on financial reporting for employers who offer pension benefits to their employees. ASC 962 Plan Accounting−Defined Contribution Pension Plans address the plan accounting standards for defined benefit plans and defined contribution plans respectively. Those detailed calculations of pension cost and reporting requirements produce a complex accounting standard.

    Learning Objectives:

    • Distinguish between defined benefit and defined contribution plans
    • Identify the way to evaluate plan assets
    • Identify the components of pension expense
    • Recognize the reporting requirements for defined contribution pension plans
    Prerequisites/Advanced Preparation: GAAP
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Intermediate
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Accounting for Business Combinations (Updated - 2)

    Financial Statement Analysis

    This course provides an overview of the accounting for business combinations. The accounting and reporting requirements relating to business combinations are outlined within Accounting Standards Codification (ASC) Topic 805, Business Combinations. The objective of ASC 805 is to improve the relevance, representational faithfulness, and comparability of the information that an entity provides in its financials for business combinations. This course reflects information current through the issuance of ASU 2019-06 which provided certain relief for not-for-profit entities.

    Learning Objectives:

    • Identify the definition of a business as it relates to a business combination transaction.
    • Recognize key changes prescribed by ASU 2017-01.
    • List the steps involved in the acquisition method.
    • Identify the acquisition date for a business combination.
    • Recognize principles and exceptions in the measurement of assets and liabilities of a business combination.
    • Differentiate between the various categories of intangible assets.
    • 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.
    • Identify the relief afforded to private and not-for-profit entities with respect to accounting for business combinations.
    • Differentiate between measurement principles of business combinations and asset acquisitions.
    Prerequisites/Advanced Preparation: Basic Knowledge of Financial Reporting
    Author/Speaker: Kelen Camehl
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    4

    Accounting for Defined Benefit Plans

    Financial Reporting Issues

    In 2020, the Pension Rights Center reported that one out of three older adults received income from private company or union pension plans; federal, state, or local government pension plans; or railroad retirement, military, or veterans' pensions. The need to properly administer and account for pension funds is critical. There are very specific requirements for pension accounting. ASC 715 Compensation-Retirement Benefits provides guidance on financial reporting for employers who offer pension benefits to their employees. ASC 960 Plan Accounting-Defined Benefit Pension Plans address the plan accounting standards for defined benefit plans. Those detailed calculations of pension cost and reporting requirements produce a complex accounting standard.

    Learning Objectives:

    • Identify the way to evaluate plan assets.
    • Recognize various measures of pension obligations.
    • Identify the components of pension expense.
    • Recognize the pension assets (overfunded plan) and pension liabilities (unfunded plan).
    • Recognize the reporting requirements for defined benefit pension plans.
    Prerequisites/Advanced Preparation: GAAP
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Intermediate
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    Accounting for Derivatives v2.0

    Financial Accounting Issues

    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:

    • Identify the attributes of conventional and derivative financial instruments.
    • Recognize the criteria to qualify for hedge accounting.
    • Identify the accounting requirements for different derivatives and the related disclosure requirements.
    Prerequisites/Advanced Preparation: GAAP Accounting
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Advanced
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    Accounting for Foreign Currency (Updated 2017)

    Financial Reporting Issues

    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.

    Learning Objectives:

  • Recognize key areas of guidance in ASC 830 Foreign Currency Matters
  • Prerequisites/Advanced Preparation: Basic Knowledge of Accounting.
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Intermediate
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    Accounting for Guarantees

    Financial Reporting Issues

    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:

    • 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
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Kelen Camehl
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Accounting for Income Taxes (Updated)

    Financial Accounting Issues

    For many accountants, the topic of accounting for income taxes remains one of the most complex subjects within the profession. In this course, we look at the recording of current tax based on a corporation's taxable income and deferred taxes which are recorded on the basis of differences in assets and liabilities that will "reverse" in the future. We review ASC 740, providing illustrative cases as well as a discussion of disclosure requirements. Finally, we examine the uncertain tax position process with examples and a review of corresponding disclosure requirements.

    Learning Objectives:

  • Define deferred taxes.
  • Identify practice problems associated with accounting for income taxes.
  • Recognize the steps in deferred tax methodology.
  • Recognize ASC 740 disclosure requirements.
  • Determine accounting for uncertainty in income taxes.
  • Identify the disclosure requirements for uncertain tax positions.
  • Recognize the practical considerations involved with uncertain tax positions.
  • Prerequisites/Advanced Preparation: None
    Author/Speaker: John M. Fleming, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Accounting for Software Sales

    Financial Reporting Issues

    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:

    • 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
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Kelen Camehl
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1.5

    Accounting for Software – Internal Use and External Sales

    Financial Accounting Issues

    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:

    • 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
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Kelen F. Camehl, CPA, MBA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1.5

    Accounting for the Lean Enterprise

    Accounting Processing Best Practice

    This course provides an overview of accounting for the lean enterprise. This includes a discussion of lean thinking, how to implement lean, and the concept of kaizen. This course also addresses topics such as the various types of costing methods, dysfunctional behavior, value stream costing, and value stream performance measures. Finally, this course outlines how to implement lean accounting for accounts payable, accounts receivable, and financial statement preparation.

    Learning Objectives:

    • List and understand the five key steps in implementing lean.
    • Recognize key principles surrounding the 5S method for supporting lean.
    • Differentiate between various inventory costing methods.
    • Recognize key principles with respect to productivity measurement and reporting.
    • Recognize types of lean processes that can be implemented for office operations.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Bonnie Kennedy, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    Acquisition Planning and Accounting Best Practices

    Financial Accounting Best Practices

    This course provides an overview of the key steps involved in acquisition planning and accounting best practices. This includes a discussion of the processes involved in the pre-diligence, due diligence, deal execution, and integration stages of an acquisition. This course also provides an overview of the key differences between a business combination transaction and an asset acquisition.

    Important: This course, "Acquisition Planning and Accounting Best Practices" has been republished in our new course platform. There has been a slight change to the course id; however, the content is the same, with only minor updates. If you have already received credit for this course title in our old platform, you cannot receive credit again.

    Learning Objectives:
    Upon successful completion of this segment, you should be able to:

    • Identify best practices with respect to acquisition planning.
    • Differentiate between processes performed during various stages of an acquisition.
    • Recognize key processes involved in the integration aspect of an acquisition.
    Prerequisites/Advanced Preparation: None
    Speaker / Author: Amanda D. Shepherd
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    An Effective Accounts Payable Policy and Procedures Manual

    Accounting Processing Best Practice

    Effective policies and procedures in the Accounts Payable function is critical for any organization wishing to reduce or eliminate duplicate payments, prevent and detect fraud, be cost effective and compliant with all regulatory issues affecting the payment function. The first step in that battle is having a current, detailed policy and procedures manual. This course presents information the professional can use to create an effective manual, that not only documents the organizations policies and procedures, can be used as a reference and training guide. Industry expert Mary Schaeffer shows auditors, controllers, and managers how to create such a manual when none exists. She also includes an outline for a sample policy as well as a checklist they can use to determine if their current policy is best practice or something less.

    © 2013 – Mary S. Schaeffer, Accounts Payable Now & Tomorrow, and CRYSTALLUS, Inc. ALL RIGHTS RESERVED No portion of this material may be reprinted, reproduced, transmitted, stored in a retrieval system, or otherwise utilized, in any form or by any means, electronic or mechanical, including photocopying or recording, now existing or hereinafter invented, nor may any part of this course be used for teaching without written permission from Mary S. Schaeffer.

    After completing this course, participants should be able to:

    • Identify why an up-to-date accounts payable policy and procedures manual is needed.
    • Define how an accounts payable policy and procedures manual strengthens controls.
    • Recognize the best way to create a policy and procedures manual.
    • Identify how to use a manual to address the rush check problem.
    • Identify several short cuts to use when creating a policy and procedures manual.
    • Recognize how computer access levels may circumvent segregation of duties requirements.
    • Identify a way to update an old policy and procedures manual.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Mary Schaeffer
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    An Overview of the Revised COSO Framework

    COSO/Internal Control

    In this program, you will learn about the revised COSO Framework as issued in 2013. Topics include: definition of internal control; the Framework's objectives, components, and principles; the meaning of effective internal control; and the limitations of internal control. Examples are also included to illustrate the application of the COSO Framework. This program is Part 1 of a four-part series of programs related to the COSO Framework.

    Learning Objectives:

    • Determine a basic understanding of the provisions of the COSO Framework
    • Define internal control and what is meant by an effective internal control system
    • Recognize the importance of entity level controls and their influence on internal control at the activity levels
    • Identify the COSO Framework's objectives, components, principles and points of focus
    Prerequisites/Advanced Preparation: Basic knowledge of accounting and auditing
    Author/Speaker: John M. Fleming, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Analyzing Cost Data for Management - Part 1

    Cost Data Analysis

    Analyzing Cost Data for Management- Part 1 is the first part of a four-part series. The series Analyzing Cost Data for Management covers the managerial use of accounting, financial, and operating data for planning, control, and decision making. The series is designed for managers and entrepreneurs who need hand-on knowledge and tools in processing, developing, and analyzing financial, cost, and business data for managerial use. The course series uses the multidisciplinary approach to the subject, looking at the topic from many different angles such as finance, economics, marketing, information systems, quantitative methods, and the like. The incorporation of information technology into virtually every subject covered in this series is heavily emphasized. Furthermore, the course uses the solved problems approach, with emphasis on the practical application of managerial accounting concepts, tools, and methodology. The course participant is provided with definitions and explanations that are understandable, a variety of examples illustrating the concepts and techniques that are concise, ample problems and detailed suggested solutions, and computer software demonstration and printouts. Analyzing Cost Data for Management- Part 1 begins with an introduction to management accounting, looking at its relationship to cost accounting and financial accounting, and continues by discussing cost classifications and profit concepts, job order costing, process costing, activity-based costing (ABC) and activity-based management.

    Learning Objectives:

    • Recognize the concerns of management accounting.
    • Recognize the function of management in planning, controlling and decision making, and the role of the financial management.
    • Identify some popular certificates that recognize the expertise in the fields of cost/managerial accounting and internal auditing.
    • Identify examples of each of the basic cost elements involved in the manufacture of the product.
    • Recognize various cost concepts, and differentiate between the traditional income statement and the contribution income statement.
    • Recognize different approaches to costing such as job order costing and the objectives of a cost accounting system.
    • Identify the benefits and disadvantages of different costing approaches.
    • Recognize cost components used for activity-based costing (ABC).
    • Recognize attributes tracked to in a value chain analysis.
    Prerequisites/Advanced Preparation: Basic Math and Accounting
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    3

    Analyzing Cost Data for Management - Part 2

    Cost Data Analysis

    Analyzing Cost Data for Management- Part 2 is the second part of a four-part series. The series Analyzing Cost Data for Management covers the managerial use of accounting, financial, and operating data for planning, control, and decision making. The series is designed for managers and entrepreneurs who need hand-on knowledge and tools in processing, developing, and analyzing financial, cost, and business data for managerial use. The course series uses the multidisciplinary approach to the subject, looking at the topic from many different angles such as finance, economics, marketing, information systems, quantitative methods, and the like. The incorporation of information technology into virtually every subject covered in this series is heavily emphasized. Furthermore, the course uses the solved problems approach, with emphasis on the practical application of managerial accounting concepts, tools, and methodology. The course participant is provided with definitions and explanations that are understandable, a variety of examples illustrating the concepts and techniques that are concise, ample problems and detailed suggested solutions, and computer software demonstration and printouts. Analyzing Cost Data for Management- Part 2 focuses on break-even and cost-volume-profit analysis, analysis of cost behavior and cost estimation, budgeting for profit planning and financial modeling.

    Learning Objectives:

    • Recognize various contribution margin concepts.
    • Identify several factors used to compute a cost-volume-profit analysis.
    • Calculate break-even points and recognize ways to reduce the break-even point.
    • Recognize the advantages and disadvantages of classifying cost behaviors and types.
    • Recognize methods for estimating the cost-volume formula.
    • Recognize major steps in the preparation of a budget.
    • Recognize how a financial modeling approach may be used in the planning process.
    Prerequisites/Advanced Preparation: Basic Math and Accounting
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Analyzing Cost Data for Management - Part 3

    Cost Data Analysis

    Analyzing Cost Data for Management- Part 3 is the third part of a four-part series. The series Analyzing Cost Data for Management covers the managerial use of accounting, financial, and operating data for planning, control, and decision making. The series is designed for managers and entrepreneurs who need hand-on knowledge and tools in processing, developing, and analyzing financial, cost, and business data for managerial use. The course series uses the multidisciplinary approach to the subject, looking at the topic from many different angles such as finance, economics, marketing, information systems, quantitative methods, and the like. The incorporation of information technology into virtually every subject covered in this series is heavily emphasized. Furthermore, the course uses the solved problems approach, with emphasis on the practical application of managerial accounting concepts, tools, and methodology. The course participant is provided with definitions and explanations that are understandable, a variety of examples illustrating the concepts and techniques that are concise, ample problems and detailed suggested solutions, and computer software demonstration and printouts. Analyzing Cost Data for Management- Part 3 focuses on responsibility accounting and cost control through standard costs and on performance evaluation, transfer pricing, and decentralization.

    Learning Objectives:

    • Distinguish among three types of responsibility centers.
    • Identify different types of variances for manufacturing costs and the managerial significance of these variances.
    • Identify the different variance analysis techniques for factory overhead.
    • Identify the primary differences between centralized and decentralized in performance evaluation.
    • Recognize how ROI, RI (residual income), and EVA (economic value added) measurements affect the division's investment decision.
    • Recognize the basic features of the Corporate Balanced Scorecard.
    Prerequisites/Advanced Preparation: Basic Math and Accounting
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Analyzing Cost Data for Management - Part 4

    Cost Data Analysis

    Analyzing Cost Data for Management- Part 4 is the final part of a four-part series. The series Analyzing Cost Data for Management covers the managerial use of accounting, financial, and operating data for planning, control, and decision making. The series is designed for managers and entrepreneurs who need hand-on knowledge and tools in processing, developing, and analyzing financial, cost, and business data for managerial use. The course series uses the multidisciplinary approach to the subject, looking at the topic from many different angles such as finance, economics, marketing, information systems, quantitative methods, and the like. The incorporation of information technology into virtually every subject covered in this series is heavily emphasized. Furthermore, the course uses the solved problems approach, with emphasis on the practical application of managerial accounting concepts, tools, and methodology. The course participant is provided with definitions and explanations that are understandable, a variety of examples illustrating the concepts and techniques that are concise, ample problems and detailed suggested solutions, and computer software demonstration and printouts. Analyzing Cost Data for Management- Part 4 begins by examining the concepts of relevant costs and contribution margin; the course continues by looking at the long-term investment and capital budgeting decision-making process, and how income taxes make a difference in many investment decisions.

    Learning Objectives:

    • Identify the costs that are relevant for a particular decision.
    • Recognize several concepts involved with the time value of money.
    • Identify the types and special features of several capital budgeting techniques.
    • Calculate internal rate of return.
    • Recognize how income tax factors affect investment decisions.
    Prerequisites/Advanced Preparation: Basic Math and Accounting
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    Are You Independent?

    AICPA Ethics Series

    This course provides an overview of the independence related rules and interpretations included within the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. This Code prescribes a set of principles, rules, and interpretations that guide CPAs in performing their professional responsibilities. While this Code is applicable to both members in business and members in practice (an associate or affiliate member or international associate of the AICPA), this course focuses on the independence aspects for those members in public practice. A copy of the most recent AICPA Code of Professional Conduct is available on the AICPA website us.aicpa.org/research/standards/codeofconduct.

    Learning Objectives:

    • Identify the different sections of the AICPA Code of Professional Conduct
    • Recognize the key steps included within the conceptual framework approach
    • Differentiate among threats for members in public practice and recognize examples of threats to independence
    • Recognize activities that would and would not impair independence
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Kelen F. Camehl, CPA, MBA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    1

    Asset-Backed Securities

    Financial Markets

    Finance has changed its focus over the years from relationships to commodities. Agreements that used to hold two people together are transformed into merchandise to be acquired and terminated at will. For example, an agreement to arrange a loan to a customer creates a relationship between the lender and borrower. However, that direct relationship is changed when the loan is converted into a bond or debenture. It becomes a commodity that can be traded among any number of bond buyers, who assume the role of lenders. By packaging and selling the bond into the market, the original lender's claim to receive principal and interest is transferred to anonymous others. Asset-backed securities (ABS) offer an excellent example of this trend. Using securitization, companies put their claims over assets on the market. When they convert their rights to various goods into securities and sell them, their balance sheet is wiped clean of these assets. Although they still have the assets in their possession, they have sold their responsibility or liability- along with the rights. With unique benefits to issuers and investors, asset-backed securities are a concept that has steadily gained popularity.

    Learning Objectives:

    • Identify the various types of asset-backed securities
    • Identify the steps involved in the securitization process
    • Determine the process of using tranches in investing
    • Identify the regulatory agency responsible for protecting the interests of the public and investors
    • Recognize the process of using a barbell investment strategy
    • Determine the advantages of exchange-traded funds
    Prerequisites/Advanced Preparation: Basic knowledge of finance principles and practices.
    Author/Speaker: Rich White
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Finance
    2

    Audit Evidence: Requirements, Types, and Limitations

    Risk-Based Auditing

    This course provides an overview of audit evidence including the requirements, types, and limitations. This includes a discussion of the procedures for collecting audit evidence as well as the top audit evidence issues that often result in problem audits.

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

    • Identify key characteristics of audit evidence as well as related authoritative standards.
    • Differentiate between various procedures used to obtain audit evidence.
    • Recognize key characteristics of common audit failures.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Michael C. Knapp
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Auditing
    2

    Audit Report Writing v2.1

    Effective Communication Skills

    This course provides an overview of audit reporting writing. This includes a discussion of drafting workpapers thoroughly based on objective observations, creating a company-specific template to facilitate the writing process, and developing a clear, concise vocabulary for documenting audit reporting. This course also includes extensive syntax and diction tips, which can help to improve your writing style.

    Learning Objectives:
    • Recognize methods used for drafting audit reports completely and objectively.
    • Identify ways to create a company-specific template to facilitate the writing process.
    • Recognize ways of drafting workpapers thoroughly based on objective observations.
    • Identify ways of developing clear, concise vocabulary for documenting audit reports.

    IMPORTANT: This course, previously titled ""Audit Report Writing v2.0,"" has been republished in our current course platform. Please be aware that the content is the same, with only minor updates. If you have already received credit for this course, you cannot receive credit again.

    Prerequisites/Advanced Preparation: None

    Author/Speaker: Philip Vassallo

    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Communications & Marketing
    2

    Audit Update – Areas of Importance to Employee Benefit Engagements

    Miscellaneous

    This course provides an overview of key auditing standards that are effective for periods ending after December 15, 2021. This includes a discussion of the key requirements outlined within SAS 134-140 as well as the significant changes prescribed throughout.

    Learning Objectives:

  • Identify changes under the new audit standards, including those to AU-C Section 703 pertaining to ERISA plan audits
  • Recognize the new reporting requirements and how they impact the format and content of presentation
  • Identify key aspects of the new report format and content
  • Prerequisites/Advanced Preparation: None
    Author/Speaker: Joseph E. Manfre, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Auditing
    1

    Auditing Revenues: Schemes, Scams and PCAOB Complaints

    Audit of Account/Transaction

    This course is designed to provide the user with an overview of the challenges that auditors face when auditing revenue as well as an overview of the key audit issues relevant to revenue accounts. In addition, this course examines accounting and financial reporting scams related to inappropriate revenue recognition. The course also addresses key issues included within the PCAOB’s Staff Audit Practice related to auditing revenue.

    After completing this course, the course participant should be able to:

    • Identify key audit issues relevant to revenue accounts.
    • Recognize key management assertions and their use in assertion-based auditing.
    • Identify the various categories and specific examples of fraud risk factors.
    • Recognize real world examples of companies with revenue recognition misstatements.
    • Identify common audit deficiencies related to revenue addressed by the PCAOB.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Michael C. Knapp
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Auditing
    1

    Auditing Standards' Boards v2.0

    Auditing Standards

    This course identifies and describes the primary auditing standard setters that exist in the United States as well as the International Auditing and Assurance Standards Board (IAASB). The course will also identify the primary auditing standards that serve as the basis for auditing standards used for external auditors, internal auditors, government auditors and international auditors.

    Learning Objectives:

    • Identify the key principles related to an audit and the primary sources of auditing standards.
    • Differentiate between the key organizations involved in the development of auditing standards.
    • Recognize the key topic areas and circumstances within each of the five sources of auditing standards.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: John M. Fleming, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Auditing
    1

    Auditors and Financial Statement Fraud: Lessons Learned from Real-World Cases

    Fraud Risk

    This course provides an overview of an auditors' obligation to consider the impact that fraud may have on a client's financial statements. This includes an overview of fraud-related concepts and their relevance to auditors as well as their fraud-related responsibilities. This course also includes information on several recent high-profile cases involving financial statement fraud and the fraud risk factors relevant to those cases.

    Upon successful completion of this segment, you should be able to:

    • Identify overall characteristics of fraud, fraud risk factors, and the impact on potential financial misstatements.
    • Recognize authoritative guidance with respect to fraud consideration.
    • Identify appropriate responses to fraud risk assessments.
    • Recognize real-world examples involving financial statement misrepresentations.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Michael C. Knapp
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Auditing
    2

    Auto Rules 2021 - 2022

    Individual Tax Series

    Operating costs for vehicles used in the course of a taxpayer's business are deductible. Thus, when taxpayers use their vehicles in their businesses or employment, they can deduct that portion of the cost of operating their vehicle. Such costs that can be deducted are property taxes that are paid on their vehicle if deductions are itemized on Schedule A. This course reviews apportionment of personal and business use, the actual cost method, and the standard mileage method, and expensing. Moreover, this course informs practitioners about topics such as the benefits and costs of leasing versus owning, and working condition fringe benefits.

    Learning Objectives:

    • Recognize tax vehicle depreciation (§168) and expensing (§179) methods including their requirements and limitations under MACRS and recognize basis, business use, and deduction computations.
    • Specify the predominate business use rule recognizing the result of less than 50% qualified business use, cite the pros and cons of auto leasing, and determine how to estimate monthly lease payments indicating what factors affect payments so clients may recognize leasing costs and know common leasing terms.
    • Identify items included under the standard mileage method listing items that may be separately deducted, determine the taxable fringe benefit value of an employer-provided automobile using the general and special valuation methods and specify several qualified nonpersonal use vehicles stating what reporting standards apply.
    Prerequisites/Advanced Preparation: General understanding of federal income taxation
    Author/Speaker: Danny Santucci
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Taxes
    2

    Balance Sheet: Fixed Assets v3.0

    Financial Reporting Issues

    An asset is an item of economic value expected to yield a benefit to the owing entity in future periods. To provide information about liquidity, assets are divided into current and non-current assets on the balance sheet. A current asset, such as cash, account receivable, and prepaid expenses, is expected to be consumed within one year, while non-current assets, such as long-term investments, property, plant and equipment, and intangible assets, are to be consumed in more than one year. This course discusses generally accepted accounting principles (GAAP) for reporting fixed assets (property, plant & equipment) on the balance sheet.

    Learning Objectives:

    • Recognize basic principles of reporting assets on the balance sheet
    • Recognize how to account for and report fixed assets
    Prerequisites/Advanced Preparation: Basic Accounting
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Intermediate
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Balance Sheet: Inventory v3.0

    Financial Reporting Issues

    An asset is an item of economic value expected to yield a benefit to the owing entity in future periods. To provide information about liquidity, assets are divided into current and non-current assets on the balance sheet. A current asset, such as cash, account receivable, and inventory, is expected to be consumed within one year, while non-current assets, such as long-term investments, property, plant and equipment, and intangible assets, are to be consumed in more than one year. This course discusses generally accepted accounting principles (GAAP) for reporting inventory assets on the balance sheet.

    Learning Objectives:

    • Recognize basic principles of reporting assets on the balance sheet
    • Recognize how to how to compute inventory balances
    Prerequisites/Advanced Preparation: Basic Accounting
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Intermediate
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Balance Sheet: Reporting Liabilities

    Financial Reporting Issues

    This course discusses the accounting, reporting, and disclosures associated with both current and long-term liabilities on the balance sheet. A liability is a legal debt or obligation that arises during the course of business operations. A current liability, such as accounts payable, is payable within one year. A long-term liability, such as bonds payable, long-term loan, and finance lease, is an obligation that is not due within one year of the date of the balance sheet. This course includes items covered in ASC 210-10-45-5 through 45-12, Balance Sheet: Overall and 470-10, Debt: Overall. Topics cover loss contingencies, compensated absences, termination benefits, troubled debt restructuring, refinancing of current to noncurrent debt, callable obligations by creditors, issuance of bonds, calling debt, imputing interest on noninterest notes payable, environmental liabilities, and offsetting of liabilities.

    Learning Objectives:

      li>Identify classification and characteristics of current and long-term liabilities.
    • Recognize the appropriate rules to account for different types of contingencies.
    • Recognize rules for the troubled debt, impairment of loans, and restructuring of debt.
    • Recognize the accounting valuation for bonds at date of issuance.
    • Identify the methods of bond discount and premium amortization.
    • Recognize the accounting procedures for long-term notes payable.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    Bank Secrecy Act of 1970 (BSA)

    Miscellaneous

    This course provides an overview of the Bank Secrecy Act of 1970. This includes information related to both currency transaction reports and suspicious activity reports. This course also addresses various money laundering acts as well as the minimum requirements for establishing an anti-money laundering compliance program.

    Learning Objectives:

    • Recognize key characteristics and requirements of the Bank Secrecy Act.
    • Identify and describe various anti-money laundering acts.
    • Recognize the minimum requirements for an anti-money laundering compliance program.
    Prerequisites/Advanced Preparation: None
    Speaker / Author: John M. Fleming
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Best Practices for Accounts Payable: Invoice Handling

    Accounting Processing Best Practice

    Best practices for the invoice handling function are critical for those organizations concerned about their profitability. Poor practices result in excess cost, duplicate payments, increased processing expenses, fraud, and frayed vendor relationships. This course presents information the professional can use to identify best practice problems. Industry expert Mary S. Schaeffer explains the invoice issues. She then reveals the best practices for a myriad of these problems, as well as identifying almost best practices for those cases where it is not possible to use the best practice and the worst practices which are likely to cause trouble.

    After completing this course, the course participant should be able to:

    • Identify effective invoice receipt practices.
    • Determine effective data entry rules for invoice processors.
    • Recognize best practice invoice handling routines.
    • Define effective practices when short-paying invoices.
    • Identify the process for managing discrepant invoices.
    Speaker/Author: Mary Schaeffer
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Best Practices for Internal Auditors/Part I: Overview

    Internal Audit Best Practices

    This course provides an overview of the emerging roles of internal auditors, the related key challenges they face, along with some of the top concerns from various stakeholders. In addition, this course also presents an overview of key internal audit objectives, the requisite value-added skill sets internal auditor should seek to obtain, along with specific keys to success. Finally, the course concludes with a discussion of effective interviewing techniques.

    Learning Objectives:

    • Identify top concerns of stakeholders with respect to internal audit functions;
    • Identify the emerging roles of internal auditors as well as the requisite skill set needed;
    • Differentiate between the various keys to success for internal auditors;
    • Recognize effective interviewing techniques.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Anthony Chan
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Auditing
    1

    Best Practices for Internal Auditors/Part II: IC and SOX Testing

    Internal Audit Best Practices

    This course provides an overview of the regulatory environment that drives the testing of internal control over financial reporting to help internal auditors understand the intricacies of internal controls testing. The course also includes a discussion of the various elements in an effective internal controls testing program, the components of internal control, as well as the phases involved in a typical risk-based control testing program. The course concludes with overview actions that entities can take to strengthen internal controls.

    Learning Objectives:

    • Differentiate between the various organizations involved in the SOX compliance landscape.
    • Identify various elements of an effective internal controls testing program.
    • Differentiate between the five components of internal control.
    • Recognize the different types of internal controls.
    • List the phases included within a typical risk-based controls testing program.
    • Identify the steps involved in the SOX testing process and differentiate between the various testing methods.
    • Recognize actions that can be used to strengthen internal control.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Anthony Chan
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Auditing
    2

    Best Practices for Internal Auditors/Part III: Fraud Risk Management

    Internal Audit Best Practices

    This course provides an overview of the best practices for internal auditors with respect to fraud risk management, fraud prevention, and monitoring. This includes a discussion of the current regulatory landscape, an overview of anti-fraud controls, and identification of common fraud schemes. The course also includes an overview of the building blocks to an effective fraud risk management program, actions to deter, prevent, or detect fraud, and procedures that can be implemented to enhance FCPA compliance. Finally, this course presents the key steps in a typical fraud monitoring process.

    Learning Objectives:

  • Recognize the current regulatory landscape as it relates to fraud.
  • Identify questions to be asked regarding a company's anti-fraud controls.
  • List the common priorities of a company's audit committee.
  • Recognize common fraud schemes as it relates to accounting, procurement, and payroll.
  • Identify the building blocks to an effective fraud risk management program.
  • Recognize common red flags as it relates to fraud.
  • Identify actions to deter, prevent, or detect fraud as well enhance FCPA compliance.
  • List the steps in the fraud monitoring process.
  • Prerequisites/Advanced Preparation: None
    Author/Speaker: Anthony Chan
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Auditing
    2

    Best Practices for Internal Auditors/Part IV: Key Accounting Processes

    Internal Audit Best Practices

    This course provides an overview of the best practices for internal auditors with respect to analyzing and testing key accounting processes. Specifically, this course is intended to provide an overview of the integrated accounting environment and discuss the procedures an internal auditor should consider when analyzing and reviewing the billing, disbursement, payroll, and financial reporting process. In addition, this course will also provide relevant discussions of the methodology and road map to conduct a process review, describe what is included within a transaction walkthrough, and assist an internal auditor in identifying potential red flags within these key accounting processes.

    Learning Objectives:

    • Recognize the overall mapping of accounting and financial reporting processes to significant accounts.
    • List the common steps involved in a typical process review and analysis.
    • Differentiate between the key aspects in a typical process flow.
    • Identify the key steps involved in a walkthrough.
    • Recognize red flags within the billing, disbursement, payroll, and financial reporting process.
    • Recognize common findings within the billing, disbursement, payroll, and financial reporting process.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Anthony Chan
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Auditing
    2

    Best Practices for Internal Auditors/Part V: Corporate Investigation

    Internal Audit Best Practices

    This course provides an overview of the corporate investigation process, with a focus on procedures internal auditors should consider in conducting fraud investigation. In addition, this course provides a discussion of drivers of corporate investigations, factors contributing to fraudulent behavior, as well as common fraud schemes and common red flags. Finally, the course also addresses manners in which fraudulent payments are disguised as well as notable initiatives and procedures designed to deter fraud.

    Learning Objectives:

    • Identify common drivers of corporate investigations including common fraud schemes.
    • Recognize risks and challenges with respect to doing business in emerging markets.
    • Identify the factors involved with FCPA violations.
    • Recognize common red flags related to fraud.
    • List the steps involved in the corporate investigation process.
    • Recognize fraud deterrence initiatives and procedures.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Anthony Chan
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Auditing
    2

    Big Data: Good for the Customer - Not Just the Business

    Business Process Improvement

    Big Data has become one of the hottest computing issues. Organizations are now making significant financial and strategic investments in this new technology. In this segment, Inhi Cho Suh, Vice President, Big Data Integration and Governance for the IBM Software Group, discusses current trends in this field, shows where and how organizations can use Big Data to create value, and reviews the data analysis tools that are now available to accountants and financial managers.

    Upon successful completion of this segment, you should be able to:

    • Recognize the current trends in Big Data.
    • Identify the challenges organizations face successfully navigating Big Data.
    • Identify data analysis tools and solutions.
    Prerequisites/Advanced Preparation: Work experience in a corporate staff environment, or an introductory course in ethics
    Speaker/Author: N/A
    SKILL LEVEL:
    Update
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Business Management & Organizatio
    1

    Blockchain Fundamentals

    Miscellaneous

    What is Blockchain? What is cryptocurrency? Blockchain is growing quickly in a number of industries and changing the way business is conducted. Learning the fundamentals of Blockchain will add value to any business leader.

    Learning Objectives:

  • Define Blockchain basics, background, and origin.
  • Identify the benefits, challenges, values, and opportunities available in Blockchain;
  • Distinguish cryptocurrencies from other Blockchain technologies and uses; and
  • Recognize Blockchain opportunities.
  • Prerequisites/Advanced Preparation: None
    Author/Speaker: Victorianne C. Musonza, CISSP, CISA, CIPP/US, CIPP/E, CIPM, FIP
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Information Technology
    1

    Bottom Line: Does Your Enterprise Have an Ethical Culture?

    Miscellaneous

    All groups (and just about every leader) want to be regarded as ethical. But having a strong integrity program will not, by itself, ensure ethical behavior in organizations. Dr. Patricia Harned, CEO of Ethics & Compliance Initiative (ECI), explains how it is possible, even in a geographically and ethnically diverse workplace, to establish and sustain an ethical organizational culture. She focuses on specific challenges to the accounting profession as well as those posed by the #MeToo movement.

    Learning Objectives:

    • Recognize the ethical challenges the accounting profession faces.
    • Identify the factors that employees consider when drawing conclusions about leaders' character.
    • Recognize the role of culture in an organization.
    • Identify the major findings from a recent survey conducted by the Ethics and Compliance Initiative.
    Prerequisites/Advanced Preparation: Work experience in a corporate staff environment, or an introductory course in ethics.
    SKILL LEVEL:
    Update
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Behavioral Ethics
    1

    Building a Sustainable Cost Leadership Culture

    Miscellaneous

    As accountants have evolved from "bean counters" to strategic partners, their focus has also evolved, shifting from cost accounting to cost management and, ultimately, to cost leaders. As cost leaders, they are able to help their organizations compete and thrive in today's complex global economy. However, they can't do it alone. In this segment, Dr. Jonathan Schiff, Professor of Accounting at Fairleigh Dickinson University, explains how organizations can develop the necessary sustainable cost leadership culture.

    Upon successful completion of this segment, you should be able to:

    • Identify the elements of cost leadership.
    • Identify the results of the Cost Acumen Survey.
    • Recognize how to build a sustainable cost leadership culture.
    • Recognize the benefits of a sustainable cost leadership culture.
    Prerequisites/Advanced Preparation: Work experience in a corporate staff environment, or an introductory course in ethics
    Speaker/Author: N/A
    SKILL LEVEL:
    Update
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Management Services
    1

    Business Combinations

    Financial Statement Analysis

    This course reviews ASC 805, Business Combinations. This Topic, which requires prospective treatment for new business combinations having fiscal years beginning after December 15, 2008, mandates what is referred to as the acquisition method. This course highlights recent FASB guidance on definition of a business, simplifying the test for goodwill impairment, and private company goodwill alternatives. This course emphasizes both the theory and practice relating to the acquisition method standards. A comparison of old (e.g., pooling of interests and purchase methods) and acquisition method rules will prepare practitioners for dealing with the variety of practices they will encounter at their clients or employers.

    Learning Objectives:

    • Analyze transactions under the new definition of a business
    • Recognize the accounting and reporting requirements for a business combination using the acquisition method
    • Recognize accounting alternatives for goodwill available to private (nonpublic) companies
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    Business Combinations (Updated)

    Financial Accounting Issues

    With the fair value requirements now applying to "hard assets", acquisition accounting takes on a whole new meaning. This course discusses not only how the business combination pronouncement expands what is accounted for as a business acquisition but also the nuances of items never before required to be valued. Specific examples of what and how acquired items must be valued are provided.

    Learning Objectives:

    • Recognize the major elements of ASC Topic 805.
    • Define a business.
    • Recognize the important considerations in measuring acquired assets and liabilities.
    • Determine the fair value hierarchy for measuring acquired assets and liabilities.
    • Identify the steps involved in measuring the cost of an acquisition.
    • Account for a non-controlling interest in a business combination.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: John M. Fleming, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Business Combinations - U.S. GAAP vs. IFRS

    Financial Reporting Issues

    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:

    • 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
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Kelen Camehl
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Business English: Part 1

    Effective Communication Skills

    One's ability to communicate effectively in the professional workplace requires mastery of a number of different communication skill sets, and it is very important that those who work in such settings achieve such mastery. In organizations where effective communication is not the norm, otherwise avoidable problems typically ensue. Many of these problems, in turn, negatively impact employees' ability to perform their jobs and interact effectively with fellow employees, clients, customers, and other stakeholders effectively. The main goals of this course are to address the following topics: reading, writing mechanics, and business writing principles.

    Important: This course, "Business English: Part 1" has been republished in our new course platform. There has been a slight change to the course id; however, the content is the same, with only minor updates. If you have already received credit for this course title in our old platform, you cannot receive credit again.

    Learning Objectives:

    • After completing this course, the course participant should be able to:
    • Determine the role of reading; identify reading strategies and tips to improve your reading skills and how to read faster.
    • Determine the importance of writing mechanics in the workplace.
    • Recognize grammar, punctuation, capitalization, number usage, and abbreviations rules and common grammar mistakes.
    • Identify grammar-related electronic tools.
    • Distinguish between the eight c's business writing principles.
    • Identify other business writing suggestions included in the course.
    Prerequisites/Advanced Preparation: None
    Speaker / Author: Robert G. Insley
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Personal Development
    1

    Business English: Part 2

    Effective Communication Skills

    This course is the second in a two-part series. The topics addressed in the Business English: Part 1 course are reading, writing mechanics, and select writing principles, whereas business writing, communicating nonverbally, speaking, and listening are addressed in this course, Business English: Part 2. As was mentioned in the Business English: Part 1 course, one's ability to communicate effectively in the professional workplace requires mastery of a number of different communication skill sets. It is very important that those who work in such settings achieve such mastery. As can be imagined, in organizations where effective communication is not realized, avoidable problems often ensue. Many of these problems negatively impact employees' ability to perform their jobs effectively and interact effectively with fellow employees, clients, customers, and other stakeholders. With this in mind, the purpose of this course is to provide information pertaining to the above-mentioned communication skill sets - business writing, speaking, and listening.

    Learning Objectives:

    • Determine the writing process and audience analysis as it pertains to business writing.
    • Identify ways to overcome block.
    • Determine ways to develop goodwill in business messages and documents and the benefits of using a variety of sentence types in business messages and documents.
    • Identify effective collaborative writing techniques.
    • Determine how to write effective customer service messages, email messages, text message, and social media posts.
    • Distinguish non-verbal communication, non-verbal communication categories, and non-verbal communication mistakes and tips.
    • Identify how to make effective conversation, small talk, and suggested speaking (presentation) techniques.
    • Identify the common listening styles and the benefits of good listening in the business place.
    • Recognize the fundamental qualities of good listeners, effective listening techniques, and ways to listen to people from other cultures.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Robert G.Insley
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Personal Development
    2

    COSO Framework – Part 2

    COSO/Internal Control

    This course provides an overview of the provisions of the COSO Framework. This includes defining what is internal control, understanding what is meant by an effective internal control system, and providing examples of key controls. This course also address the importance of entity level controls as well as the COSO Framework's objectives and components.

    Learning Objectives:

    • Identify key provisions of the COSO Framework.
    • Define internal control and what is meant by an effective internal control system.
    • Identify and distinguish between the different components of internal control.
    • Recognize the importance of entity level controls.
    Prerequisites/Advanced Preparation: None
    Speaker / Author: John M. Fleming
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    CPA Ethics - General Standards and Acts Discreditable

    AICPA Ethics Series

    This is an ethics course covering the general standards of professional conduct and business practices adhered to by CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. Using the AICPA Code of Professional Conduct, it presents general standards and acts discreditable found within the AICPA Code of Professional Conduct along with ethical dilemmas. It fulfills a 1-hour ethics requirement.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Recognize ethical standards and violations.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    1

    Cloud Computing: Trends, Strategies, and Best Practices

    Cloud Computing

    Cloud computing manages information by providing a secure, efficient way of maintaining data, while keeping information accessible. Governmental agencies, nonprofits and the private sector have now incorporated cloud computing use as a best practice. The convenience of keeping data in the cloud frees up space that would otherwise cause uneconomical use of equipment and personnel and unnecessary expenditures to a company's budget. This course covers the evolution of cloud computing, cloud computing architecture, the different types of cloud deployments, and the benefits to business for implementing cloud computing. It discusses how cloud computing has become popular, highlighting the different types of cloud deployments. Included is a discussion of security and threats to security. The course also looks at trends in cloud computing and how the traditional role of IT personnel is being impacted by migration to the cloud.

    Learning Objectives:

    • Recognize the benefits of cloud computing.
    • Identify the three types of cloud deployments.
    • Identify the three types of computing models.
    • Determine how traditional IT job roles are changing as a result of companies moving toward cloud computing.
    Prerequisites/Advanced Preparation: Familiarity with general accounting processes, and awareness of common Internet-related technologies
    Author/Speaker: George Monsalvatge
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Information Technology
    1

    Cognitive Biases and Problem Solving (Decision Heuristics): Shortcuts Causing Poor Audit Decision

    Miscellaneous

    This course provides an introduction to cognitive biases and decision heuristics and the impact they have on decision makers' judgments. This includes cognitive biases that are particularly relevant to the wide range of decision contexts in independent auditing. This course also describes several methods that have been used to mitigate the impact of cognitive biases on decision makers' judgments.

    Upon successful completion of this segment, you should be able to:

    • Identify overall characteristics of cognitive bias.
    • Differentiate between types of cognitive bias and their impact on auditing.
    • Recognize techniques used to reduce bias in the auditing process.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Michael C. Knapp
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Auditing
    1

    Communicate Your Brand

    Business Processes Best Practices

    This course focuses on identifying the principles underlying branding as well as stating a unique selling proposition that offers unique solutions. This includes a discussion of establishing personal brand objectives, setting your perception profile to heighten your presence, and creating effective introductions to heighten visibility. Additionally, this course also focuses on showcasing yourself with an executive presence that builds trust and creditability.

    After completing this course, the course participant should be able to:

    • Identify and differentiate between the key steps involved in the branding process.
    • Recognize certain myths as it relates to branding.
    • Recognize key considerations with respect to developing a mission statement checklist.
    • Identify what is meant by a unique value proposition.
    • Differentiate between internal and external sources of content marketing.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Phillip Vassallo
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Communications & Marketing
    2

    Communicating with Executives

    Effective Communication Skills

    This course provides an overview of best practices with respect to executive communication. This includes identifying executive-level concerns and objectives to ensure focused communication as well as recognizing strategies for achieving the high points in communication. Finally, this course also includes a discussion of adapting styles and identifying those that are best suited for effective conversations.

    Learning Objectives:
    After completing this course, the course participant should be able to:

    • Identify executive-level concerns and objectives to ensure focused communication.
    • Recognize strategies for hitting the high points in executive communication.
    • Identify communication styles best suited for effective conversations.
    Prerequisites/Advanced Preparation: None
    Speaker / Author: Philip Vassallo
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Communications & Marketing
    2

    Communication Skills for Effective Customer Service (Updated)

    Effective Communication Skills

    This program contains information regarding recommended customer service communication skills. The information focuses on the following major topics: Customer Service Communication, Rules for Effective Customer Service Communication, Social Media Customer Service, Verbal Customer Service Techniques, Phone Customer Service Communication Suggestions, Nonverbal Customer Service Techniques, Role of Effective Listening in Customer Service, Writing Effective Customer Service Messages, Other Useful Customer Service Communication Techniques, and Role of Feedback in Customer Service Communication. Before addressing these topics, however, the Importance of Effective Customer Service will be discussed. While the course is obviously appropriate for customer service representatives, all business people who interact with customers will find the information to be most helpful.

    Learning Objectives:

    • Recognize the importance of effective customer service.
    • Identify rules for effective customer service communication.
    • Recognize social media customer service practices.
    • Identify techniques that enhance verbal and nonverbal customer service communication.
    • Recognize listening techniques that contribute to effective customer service.
    • Identify techniques that enhance written customer service communication.
    • Point out other useful techniques that enhance customer service communication.
    • Identify recommended practices pertaining to customer service feedback.
    • /ul> Prerequisites/Advanced Preparation: None
      Author/Speaker: Robert G.Insley
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Communications & Marketing
    2

    Communication as a Team (Updated)

    Effective Communication Skills

    The purpose of this course is to show the user how successful employee teams can communicate in modern organizations. This course will discuss the importance of communicating in a team-oriented environment, phases of team development, the role of conflict within teams, characteristics of successful teams, techniques for organizing team-based presentations, the importance of listening in teams and non-verbal communication techniques.

    Learning Objectives:

    • Define the four phases of team development.
    • Recognize the role of conflict within teams.
    • Identify the characteristics of successful teams.
    • Specify non-verbal communication techniques.
    • Define the importance of listening in teams.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: John M. Fleming, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Communications & Marketing
    1

    Communication at Work (Updated)

    Effective Communication Skills

    This program introduces the user to the process and the products of effective communication. The program walks the user through the fundamentals of both interpersonal and organizational communications as well as providing the user with a solid grounding in business ethics.

    Learning Objectives:

    • Identify changes in the workplace and the importance of communication skills.
    • Define the process of communication.
    • Recognize barriers to interpersonal communication and the importance of overcoming them.
    • Determine the flow of communication in organizations including barriers and the methods for overcoming those barriers.
    • Recognize the goals of ethical business communication and describe important tools for doing the right thing.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: John M. Fleming, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Communications & Marketing
    1

    Compliance Auditing – Summarizing the Results and Concluding the Audit (Part 5)

    Miscellaneous

    This course provides an introduction to compliance auditing with a specific focus on summarizing the results and concluding the audit. This course is the final part of a five-part series. This course provides an overview of identifying and writing findings and assessing the appropriate audit opinion to issue. This course also provides information relating to concluding steps such as reviewing for subsequent events, commitments and contingencies, and obtaining required representations from management.

    Learning Objectives:

    • Identify key documentation requirements and findings required to be reported.
    • List the key components that should be provided when reporting audit findings.
    • Recognize principles related to required management representations.
    • Identify processes and practices required when concluding an audit.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Marci Thomas, MHA, CPA, CGMA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Auditing
    1

    Compliance Auditing – Audit Planning (Part 2)

    Miscellaneous

    This course provides an overview of auditing planning as it relates to compliance auditing. This course is part two of a five-part series. This course provides an overview of GAGAS requirements, determining major programs, and as well as the risk-based approach. This course also provides information relating to determining materiality, compliance requirements, and assessing the risk of noncompliance.

    Learning Objectives:

    • Distinguish between different types of audit reports and their contents.
    • Identify and test the provisions of laws, regulations and contracts, and grants under GAGAS.
    • Recognize key requirements related to determining the entity and period to be audited.
    • Recognize the requirements with respect to determining major programs.
    • Identify key characteristics of the risk-based audit approach.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Marci Thomas, MHA, CPA, CGMA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Auditing
    2

    Compliance Auditing – Internal Controls (Part 3)

    Miscellaneous

    This course provides an introduction to compliance auditing with a specific focus on internal control. This course is part three of a five-part series. This course provides an overview of the five elements of internal control and the COSO Integrated Framework, understanding internal controls, and objectives of internal control. This course also provides information relating to the approach for testing internal controls over compliance, sampling, and documentation.

    Learning Objectives:

    • Identify the five elements of internal control.
    • Recognize key considerations and requirements with respect to internal controls.
    • Recognize key procedures related to testing of internal controls and documentation.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Marci Thomas, MHA, CPA, CGMA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Auditing
    1

    Compliance Auditing – Introduction to Compliance Auditing (Part 1)

    Miscellaneous

    This course provides an introduction to compliance auditing and is one of a five-part series. This course provides an overview of OMB's Uniform Guidance and information on single-audits from start to finish. This course also provides information relating to determining the type of audit necessary along with independence, CPE, and documentation requirements.

    Learning Objectives:

    • Recognize the structure and overall requirements within the Uniform Guidance.
    • List the key steps involved in the compliance auditing process.
    • Recognize key changes made to the latest Yellow Book publication.
    • Identify the steps involved in applying the independence framework.
    • Recognize key requirements related to CPE.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Marci Thomas, MHA, CPA, CGMA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Auditing
    2

    Compliance Auditing – Tests of Compliance Requirements (Part 4)

    Miscellaneous

    This course provides an introduction to compliance auditing with a specific focus on tests of compliance requirements. This course is part four of a five-part series. This course provides an overview of the auditor's responsibilities related to compliance testing, choosing a compliance sample, and determining an appropriate sample size. This course also provides information relating to testing compliance for indirect costs, summarizing the results of audit procedures, and the required documentation elements.

    Learning Objectives:

    • Identify audit deficiencies noted in agency and peer reviews.
    • Recognize the appropriate steps for compliance auditing.
    • Determine the documentation requirements related to compliance auditing.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Marci Thomas, MHA, CPA, CGMA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Auditing
    1

    Computer Security - Part 1 (Updated)

    Data Integrity and Security

    The courses Computer Security- Part 1 and Computer Security- Part 2 are intended primarily to help business executives and information systems/computer professionals protect their computers and data from a wide variety of threats. Security concerns have heightened in the recent years; weak computer security and lack of internal controls increase an organization's vulnerability. The major steps in understanding and managing computer security are discussed in these two courses. This course, Computer Security- Part 1, along with Part 2, helps business executives identify resources in their organizations that need to be protected.

    Learning Objectives:

    • Identify requirements of the organizational security policies.
    • Recognize the three levels of security.
    • Recognize proper security safeguards.
    • Recognize the different lines of defense for a computer system.
    • Identify environmental considerations as they apply to computer security.
    • Recognize the components of a maintenance log.
    • Identify computer access controls for software and data files.
    • Identify some of the most common hardware problems.
    • Identify how data integrity may be threatened.
    • Recognize some hardware security devices used to protect the computer system.
    • Identify top security related products in use.
    • Recognize different types of viruses and security threats.
    • Recognize the uses of firewall security systems.
    • Identify prerequisites for sensitive personnel positions.
    • Recognize the value of an employee performance evaluation system and components of a training system.
    • Identify security issues posed by terminated employees.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Information Technology
    3

    Computer Security - Part 2 (Updated)

    Data Integrity and Security

    The courses Computer Security- Part 1 and Computer Security- Part 2 are intended primarily to help business executives and information systems/computer professionals protect their computers and data from a wide variety of threats. Security concerns have heightened in the recent years; weak computer security and lack of internal controls increase an organization's vulnerability. The major steps in understanding and managing computer security are discussed in these two courses. This course, Computer Security - Part 1, along with Part 2, helps business executives identify resources in their organizations that need to be protected.

    Learning Objectives:

    • Recognize network tools used to implement security plans.
    • Identify the tools and techniques used by saboteurs.
    • Identify questions that policy makers should answer when designing a security system.
    • Recognize activities conducted as part of the risk analysis and management.
    • Recognize human factor threats for security.
    • Recognize the types of disruptions in computer processing.
    • Recognize components of a contingency plan.
    • Identify fire safety preventive plans.
    • Identify the scope of internal and external security auditing.
    • Recognize the audit trail to identify unusual activities.
    • Recognize control techniques.
    • Identify EDI security risks.
    • Recognize penalties of the US Computer Fraud and Abuse Act.
    • Identify major issues regarding computer crimes and privacy issues.
    • Identify new certificate programs in computer security.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Information Technology
    4

    Conducting Effective Business Meetings

    Effective Communication Skills

    This course contains information that will help you plan and conduct effective business meetings. In doing so, the information addressed in this program focuses on the following major topics: Is a Meeting Really Necessary?, Choosing the Most Appropriate Business Meeting Type, Business Meeting Manners, Business Meeting Etiquette, Planning Business Meetings, Business Meeting Facilitators, Business Meeting Chairperson Considerations, Business Meeting Participants' Considerations, Conducting Effective Business Meetings, International Business Meetings Practices & Preferences, Tips for Communicating with Difficult Business Meeting Participants, and Common Reasons Business Meetings Fail. Before addressing these topics, however, a brief introduction will be presented as a means of setting the stage. This course is designed to benefit business people who plan and lead meetings as well as those who participate in meetings in a non-leader capacity.

    Learning Objectives:

    • Recognize how to determine if a meeting is necessary.
    • Identify how to choose the most appropriate meeting type for various situations.
    • Recognize several business meeting etiquette considerations.
    • Identify how to plan business meetings.
    • Identify meeting chairperson and meeting participant roles and effective behaviors.
    • Identify international meetings practices and preferences.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Robert G.Insley
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Communications & Marketing
    1

    Connect Globally

    Effective Communication Skills

    This course provides an overview of the principles with respect to connecting globally. This includes a discussion of thinking globally but acting locally, as well as getting grounded but keeping flying. The course presents some of the key advantages to connecting globally and also provides a significant number of points and suggestions for effective communication.

    After completing this course, the course participant should be able to:

    • Identify the objectives of "think global, act local".
    • Identify the objectives of "get grounded, keep flying".
    • Recognize key advantages of connecting globally.
    • Differentiate between BRIC countries.
    • Recognize various points prescribed by the author for connecting globally.
    • Identify various best practices and social conventions with respect to communication.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Phillip Vassallo
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Communications & Marketing
    2

    Connect Globally - A Communications Focus

    Effective Communication Skills

    The main goal of this course is to strengthen your knowledge of international business networking and intercultural communication. The course is broken into the following sections: Course Objectives and Introduction, Global Networking Considerations, Global Cultural Considerations, Global Ethics Considerations, Global Language Considerations, Global Verbal Communication Considerations, Global Written Communication Considerations, Global Nonverbal Communication Considerations, Global Communication Obstacles & Solutions, Global Communication Sources, Closing Thoughts

    Learning Objectives:

    • Identify ways to network with potential international business partners.
    • Recognize guidelines for communicating verbally with international business partners during face-to-face presentations.
    • Identify guidelines for communicating verbally with international business partners via webcasts.
    • Recognize different nonverbal communication categories.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Robert G.Insley
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Communications & Marketing
    1

    Consolidation Accounting

    Financial Reporting Issues

    This course begins by looking at the general topic of a consolidation framework. The FASB has proposed revising existing consolidation guidance under Topic 810 as the proposed Topic 812. This course examines the three main sections of proposed Topic 812. It continues by examining the two models used to consolidate a reporting entity's financial statements, and by distinguishing between consolidation based on control and consolidation based on majority ownership.

    After completing this course, the course participant should be able to:

    • Identify and describe the two consolidation models used to consolidate a reporting entity's financial statements.
    • Distinguish between consolidation based on control (VIE accounting) and based on majority ownership.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: John M. Fleming, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Cost Behavior Analysis v2.0

    Cost Data Analysis

    Cost behavior analysis provides a useful overview of financial data and financial outcomes for planning, control, and decision making. The program is designed for managers and entrepreneurs who need hand-on knowledge and tools in processing, developing, and analyzing financial, cost, and business data for managerial use. Topics include break-even analysis, cost-volume-profit analysis, fixed and variable costing, and regression analysis.

    Learning Objectives:

    • Recognize how the cost-volume-profit analysis is used by management.
    • Determine how to calculate the sales necessary to break even or to achieve a target income.
    • Compute weighted-average contribution margins.
    • Recognize the concept of a margin of safety.
    • Recognize examples of variable costs, fixed costs, and mixed costs.
    • Identify methods for estimating the cost-volume formula.
    Prerequisites/Advanced Preparation: Basic Math and Accounting.
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Management Services
    1

    Costs and Cost Recovery

    Corporate Tax Series

    This course provides an overview of costs and cost recovery related to oil and gas taxation. This includes a discussion of the costs common in acquiring, developing, and producing oil and gas properties as well as the proper tax treatment of intangible drilling costs. This course also provides information related to amortization and depreciation along with how to compute cost depletion.

    Learning Objectives:

  • Identify common costs in acquiring, developing, and producing oil and gas properties
  • Recognize the proper tax treatment of intangible drilling costs
  • Identify requirements related to amortization and depreciation
  • Recognize how to compute cost depletion including percentage depletion
  • Prerequisites/Advanced Preparation: None
    Author/Speaker: Dr. Inibehe (Ini) Adesanya
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Taxes
    1

    Credit Losses on Financial Instruments - ASU 2016-13 (Updated)

    Financial Reporting Issues

    This course provides an in-depth overview of Accounting Standards Update (ASU) No. 2016-13, Measurement of Credit Losses on Financial Instruments, issued by the Financial Accounting Standards Board (FASB) in June 2016. The new standard will apply to nearly all entities, not just those in the financial services industry, and will change how entities document and account for credit impairment on their respective financial instruments. This new standard is effective for public business entities for annual periods beginning after December 15, 2019 and interim periods therein. As such, this means that calendar-year SEC filers will have to apply the new requirements starting in first quarter 2020.

    Learning Objectives:

    • Identify the key provisions of the new credit loss standard.
    • Recognize key background information as it relates to the development of ASU No. 2016-13.
    • Recognize the credit loss measurement requirements for assets measured at amortized cost and available-for-sale debt securities.
    • Identify the incremental financial statement disclosure requirements as a result of the new standard.
    • Identify the effective date and transition requirements.
    • Recognize recent developments (i.e., ASUs) which impact the initial release of the new standard.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Kelen Camehl
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    3

    Critical Tax Issues & Other Significant Tax Issues

    Corporate Tax Series

    This course provides an overview of critical tax issues with respect to oil and gas taxation. This includes a discussion of economic interests, aggregation rules, and the pool of capital doctrine. This course also addresses sales of oil and gas properties, sharing arrangements, poolings, unitizations, and information on oil and gas partnerships.

    Learning Objectives:

    • Recognize key characteristics and types of economic interest
    • Identify the requirements related to the pool of capital doctrine
    • Differentiate between Section 1231 property and capital gain property
    • Differentiate between poolings and unitizations
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Dr. Inibehe (Ini) Adesanya
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Taxes
    1

    Crossing the Line: White Collar Crime (Part 1)

    Fraud Prevention/Reporting

    There's little doubt that accountants are once again on the look-out for complex fraud schemes that are taking place. But what is it that causes some ordinary people, including successful financial managers, to commit extraordinary crimes? Convicted fraudster Walt Pavlo and Kelly Richmond Pope, accounting professor at DePaul University, examine what causes some business people to cross the line.

    Learning Objectives:

    • After completing this course, the course participant should be able to:
    • Identify the types of fraud that currently take place in organizations;
    • Recognize the motivation for fraud among white-collar workers;
    • Determine how organizations can minimize the possibility of fraud occurring.
    Prerequisites/Advanced Preparation: Work experience in financial reporting or auditing, or an introductory course in accounting
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Current Issues in Accounting for Debt v2.0

    Financial Accounting Issues

    This course provides an overview of current issues in accounting for debt. This includes a discussion of the early extinguishment of existing untroubled debt as well as extinguishments, modifications, and exchanges of debt. This course also addresses the accounting and reporting requirements with respect to troubled debt restructurings as well as recently issued ASUs impacting accounting guidance related to debt.

    After completing this course, the course participant should be able to:

    • Recognize the principles and requirements related to the extinguishment of debt.
    • Identify guidance related to extinguishments, modifications, and exchanges of debt.
    • Recognize recent and proposed ASUs impacting the accounting for debt.
    • Differentiate between the types of troubled debt restructurings.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Deborah Rose, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Data Analytics (Updated)

    Miscellaneous

    This course provides an overview of data analytics with a specific focus on artificial intelligence, big data, and the technologies that assist in the audit process. This course also addresses various data analytic techniques, the blockchain, as well as a discussion of the types of audit sampling methods and journal entry testing procedures.

    Learning Objectives:

  • Recognize key principles and practices with respect to data analytics.
  • Identify what is meant by artificial intelligence and big data.
  • Recognize key principles related to blockchain and cryptocurrency.
  • Differentiate between various types of CAATs and sampling techniques.
  • Identify various types of data analytic techniques.
  • Prerequisites/Advanced Preparation: None
    Author/Speaker: John Tate
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Information Technology
    2

    Debt and Equity Investments

    Financial Reporting Issues

    This course provides an overview of debt and equity investments with emphasis on the classification for accounting purposes. This course also addresses the initial and subsequent measurement requirements for these investments as well as considerations related to fair value. This course also provides information relating to required disclosures for these types of investments.

    Upon successful completion of this segment, you should be able to:

    • Identify measurement requirements for investments in debt and equity securities.
    • Identify valuation techniques used to measure fair value including respective inputs.
    • Recognize required disclosures related to debt and equity securities.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: John M. Fleming, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Deceptive Accounting Techniques - Revenue Recognition

    Fraud Prevention/Reporting

    More than half of financial fraud during the last 30 years have been in the area of improper revenue recognition. In this course, you will learn to recognize examples of improper revenue recognition, including fictitious revenue and fictitious journal entries. Revenue recognition guidance and the risk of improper revenue recognition in the presentation of financial statements will be discussed to help mitigate audit risk. Guidance from various organizations including the SEC, COSO, the AICPA's Accounting Standards Board, and FASB will be examined to help better identify and perhaps prevent the occurrence of improper revenue recognition in financial statements.

    • Identify and describe examples of improper revenue recognition.
    • Anticipate revenue recognition challenges associated with Topic 606, Revenue from Contracts with Customers.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: John M. Fleming, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Deceptive Accounting Techniques – Costs and Expenses

    Fraud Prevention/Reporting

    A significant number of fraudulent accounting practices have taken place in the last 30 years, many of these in the area of costs and expenses. This course will discuss several case studies of companies or organizations manipulating costs and expenses by understating or overstating receivables or inventory, or perhaps participating in "cookie jar accounting schemes." This will help you identify deceptive accounting techniques in order to recognize and prevent these types of practices.

    After completing this course, the course participant should be able to:

    • Identify and describe deceptive accounting techniques in the area of costs and expenses.
    • Recognize deceptive accounting techniques used by selected companies in the past.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: John M. Fleming, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Delegation Skills for Managers and Supervisors (Updated)

    Management and Supervision

    The goal of this course is to familiarize the user with the process of effective delegation. The course will discuss the strategies required for a manager to delegate effectively, including defining the task, delegating the task and assuring results. The course will also discuss typical pitfalls a manager can encounter in the process of delegating.

    Learning Objectives:

    • Define the desired results in a task.
    • Identify the context of delegation.
    • Determine task competencies.
    • Recognize how to monitor progress.
    • Determine how to assess outcome.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: John M. Fleming, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Communications & Marketing
    1

    Delegation, Coaching, and Mentoring: Tools of Engagement and Empowerment

    Interpersonal Relationship at Work

    This course explains what good delegating, coaching and mentoring skills consist of, why they are important and how you can improve them. Due to the challenges and change inherent in 21st century organizations, the role of the manager becomes increasing complex. Too much work and too little time is now the norm for managers. Effective managers learn how to use the power of delegation, coaching and mentoring to efficiently achieve organizational outcomes. The goal of this course is to help you identify appropriate delegating tasks and help you empower your employees, so they are ready to complete the tasks on time and on budget.

    Learning Objectives:
    Delegation:

    • Define delegation and why it's important
    • Identify reasons managers avoid delegating
    • Identify benefits of delegation
    • Summarize a 4-step delegation model

    Coaching and Mentoring:

    • Define and differentiate coaching and mentoring
    • Identify skills required for coaching and mentoring
    • Identify benefits to coaching and mentoring
    • Summarize a 4-step model for effective coaching
    • Differentiate the 2 domains of mentoring
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Dr. Belinda Johnson White
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Personnel Human Resources
    1

    Developing A Powerful Social Media Content Strategy

    Business Processes Best Practices

    This course provides an overview of developing a powerful social media content strategy. This includes a discussion of creating social media goals, building social media objectives, and understanding your audience. This course also addresses how to create a content calendar, tracking strategy performance, and analytics.

    Learning Objectives:

    • Identify different types of social media key performance indicators.
    • Recognize how to create a content calendar.
    • Identify best practices with respect to tracking strategy performance.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Diamond Nurse
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Communications & Marketing
    1

    Developing An Agile Mindset: The Future Is Now

    Business Process Improvement

    In order to be successful in today's economy, enterprises need to find ways to respond to the sky-high expectations of their digitally empowered customers and employees. Many organizations are adopting the agile mindset, which is now being applied to non technological enterprises. Dr. Robert E. Johnson, president of Becker College, reveals that benefits the agile mindset has brought to his own institution and indicates the advantages it could also provide in corporate and financial environments.

    Upon successful completion of this segment, you should be able to:

    • Recognize what is meant by the Agile Mindset.
    • Identify the four human skills given by an Agile Mindset.
    • Recognize how to implement the Agile Mindset.
    • Identify the steps organizations can take to align themselves to develop an Agile Mindset.
    Prerequisites/Advanced Preparation: Work experience in a corporate staff environment, or an introductory course in ethics
    Speaker/Author: N/A
    SKILL LEVEL:
    Update
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Management Services
    1

    Developing Effective E-mail Messages

    Effective Communication Skills

    The main goal of this course is to strengthen your ability to develop effective e-mail messages. Observations regarding using e-mail in businesses will be presented first, followed by material pertaining to developing effective e-mail messages.

    Learning Objectives:

    • Identify how e-mail is used in businesses.
    • Define several e-mail related netiquette considerations.
    • Identify common e-mail mistakes that should be avoided.
    • Recognize how to write effective e-mail messages.
    • Define the cardinal rules of e-mail.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Robert G.Insley
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Communications & Marketing
    1

    Disaster Plan Development

    Business Processes Best Practices

    Ensuring the continuation of critical business operations in the event of an unforeseeable disaster is a chief responsibility of an organization's management team, including its chief financial officer. Many companies believe that because they are small that they are at less risk and are unable to afford the protection that larger companies can afford; however, it is the smaller companies that are at the greatest risk because they are more likely to have all their eggs in one basket. This course will introduce you to the process of developing, communicating and testing a disaster recovery plan to avoid this potential pitfall and ensure the continuation of critical business operations in the case of an unforeseeable event.

    Learning Objectives:

    • Recognize the importance of having a corporate disaster plan in place within your organization
    • Identify the basics of how to develop, communicate and test a disaster plan
    • Identify the steps to recovering damages
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Colleen N. McClain
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Business Management & Organizatio
    1

    Disclosures of Risks and Uncertainties

    Financial Reporting Issues

    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:

    • 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
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Kelen Camehl
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Do I Have a Lease?

    Financial Reporting Issues

    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:

    • 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
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Kelen Camehl
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Dodd-Frank Act (DFA)

    Miscellaneous

    This course provides an overview of the background history and environment that led to the passing of the Dodd-Frank Act. This course focuses on the changes made by the Dodd-Frank act on financial institutions and consumer protection and mortgages. This course also address other key provisions of the law as appropriate.

    Learning Objectives:

    • Identify the background and environment that led to the passage of the Dodd-Frank Act.
    • Recognize changes made by the Dodd-Frank Act with respect to financial institutions and consumer protection and mortgages.
    Prerequisites/Advanced Preparation: None Speaker / Author: John M. Fleming
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Dodd-Frank Act - Overview of the Law

    Financial Markets

    This course explains why Congress passed the Dodd-Frank Wall Street Reform and Consumer Protection Act as a response to the global financial crisis of 2008. It summarizes the debate over financial institutions that are "too big to fail" and how the federal government plans to monitor and regulate these institutions to avoid financial failures and their broader impacts on the U.S. financial system. The program also addresses increased capital requirements for banks and bank holding companies, changes designed to strengthen the FDIC, the regulations of derivatives and swaps, changes for the investment industry, changes in consumer protection and mortgages, and other provisions of the Dodd-Frank Act.

    Learning Objectives:

    • Identify the two key individuals which sponsored the Dodd-Frank Act.
    • Define what is meant by orderly liquidation authority.
    • Identify the types of bonds that drove the strengthening of credit rating agencies.
    • Determine the debt-to-income cap for qualified mortgages.
    • Specify the remittance transfer provisions of Dodd-Frank for money sent to recipients outside the United States.
    Prerequisites/Advanced Preparation: Basic knowledge of finance principles and practices.
    Author/Speaker: Rich White
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Finance
    1

    E-Commerce: Application and Technology: Part 1

    Communication Networks

    The combination of growth in the commercial utilization of the Internet, the rapid changes in technology, and the complexity of management has expanded the scope of the duties of business managers. This, part 1 of a 2-part course, covers all aspects of electronic commerce: the Internet, advertising and marketing, and specific technologies. It also addresses steps to move business online, e-commerce strategies, and the concerns of business managers such as security issues.

    Learning Objectives:

    • Recognize the different characteristics of electronic commerce.
    • Identify the objectives of e-commerce.
    • Identify different applications of e-commerce, including extranets and electronic payments.
    • Recognize different e-commerce applications, including B2B and C2C.
    • Identify resources used for e-commerce.
    • Recognize technological characteristics of e-commerce applications.
    • Recognize different e-commerce applications, including B2B and C2C.
    • Identify resources used for e-commerce.
    • Recognize technological characteristics of e-commerce applications.
    • Define Web 2.0 and relationship management characteristics of e-commerce.
    • Recognize how different products do or do not work well with e-commerce.
    • Identify the technologies used in Intranet and Extranets.
    • Recognize the benefits and practical applications of using the Intranet.
    • Recognize different network types used for e-commerce.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Steve Spafford
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Information Technology
    3

    E-Commerce: Application and Technology: Part 2

    Communication Networks

    The combination of growth in the commercial utilization of the Internet, the rapid changes in technology, and the complexity of management has expanded the scope of the duties of business managers. This two-part course series, E-Commerce: Application and Technology, covers all aspects of electronic commerce: the Internet, advertising and marketing, and specific technologies. It also addresses steps to move business online, e-commerce strategies, and the concerns of business managers such as security issues.

    Learning Objectives:

    • Recognize uses advertising and marketing for e-commerce applications.
    • Identify different types of online advertising used to attract customers.
    • Identify ways to use technology to track customers.
    • Recognize popular online payment methods.
    • Identify the uses an EDI system and understand its benefits.
    • Recognize factors affecting the flow of data within the EDI system.
    • Recognize laws that govern electronic commerce activities.
    • Recognize tax issues surrounding electronic commerce activities.
    • Recognize domain names and standards.
    • Identify methods for building an effective e-commerce website.
    • Recognize success factors for e-commerce website.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Information Technology
    3

    EQ vs. IQ: The Secret to a CPA's Success

    Interviewing and Recruitment

    Many people still believe that Intelligence Quotient (IQ) outweighs Emotional Quotient (EQ) in the workplace and that success is dependent on our IQ level. Modern research, however, shows over and over that a high IQ might get you in the door, but a high EQ will get you ahead. In this course we will learn to understand IQ and EQ and why they both have their place in career success. In particular, we will review the components of EQ and learn how it is measured and tested.

    Learning Objectives:

    • Differentiate between Emotional Quotient (EQ) and Intelligence Quotient (IQ).
    • Identify the general measurement tools used to test both IQ and EQ.
    • Recognize why studies conclude that EQ may have such a great impact on a person's work performance.
    • Specify what to look for and what may be needed to maximize your own EQ.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Colleen N. McClain
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Personal Development
    1

    Economic Value Added (EVA) or Economic Profit v2.0

    Intergrated Reporting

    The purpose of this course is to enable the user to become familiar with the concept of economic profit and how it differs from GAAP net income. The use will also understand how economic profit compares with other performance metrics such, DCF, ROI and EPS.

    Learning Objectives:

    • Identify the differences between net income, earnings per share, and economic profit.
    • Identify related performance metrics associated with understanding economic profit.
    • Recognize the strengths and weaknesses of economic profit and how to apply it in a real-world scenario.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: John M. Fleming, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Finance
    1

    Effective Communication in the Workplace (Updated)

    Effective Communication Skills

    Achieving effective communication in the workplace should be a major goal of any organization. As can be imagined, in organizations where effective communication is not the norm, avoidable problems often ensue. Many of these problems negatively impact employees' ability to perform their jobs effectively and this, in turn, has negative effects on organizations. The main goal of this course is to address a number of topics pertaining to communicating at work. With this in mind, the course is broken into the following topics: Benefits of Effective Workplace Communication, Positive and Negative Workplace Communication, The Impact of Communication Technologies on Workplace Communication, Millennials' Communication Preferences in the Workplace, Communicating with Supervisors, Accepting Constructive Feedback Graciously, Asking for Help from a Co-worker, Barriers to Effective Communication in the Workplace, Improving Communication Organization-Wide in the Workplace, Improving Employee Communication in the Workplace, Communicating Nonverbally, Communicating in Writing, Communicating on Social Media, Giving Presentations, Listening Effectively, Communicating in Meetings, Communicating in Teams, Communicating with Customers and Clients.

    Learning Objectives:

    • Distinguish between positive and negative workplace communication behaviors/actions.
    • Identify Millennials' workplace communication preferences.
    • Recognize barriers to effective communication in the workplace.
    • Determine ways to improve communication organization-wide in the workplace.
    • Distinguish how to communicate effectively non-verbally, in writing, and on social media.
    • Define ways of communicating effectively in meetings and in teams.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Robert G.Insley
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Personal Development
    2

    Effective Teaming

    Effective Communication Skills

    This course will strengthen your teaming skills. The material is presented in these topic areas: team types, team format, team development, strengths you bring to teams, personal team communication styles, team member behaviors, team meetings, team writing, team presentations, helpful electronic teaming tools, communicating effectively with difficult teammates, nonverbal communication suggestions for effective teaming, interpersonal skills suggestions for effective teaming, team members' bill of rights and responsibilities, and characteristics of effective teams.

    Learning Objectives:

  • Identify team development factors that support effective teaming.
  • Recognize the common personal team communication styles and determine if you currently practice the most effective style.
  • Recognize a number of electronic tools that support team efforts ranging from planning and organizing teams to writing team reports and preparing team presentations.
  • Identify several characteristics of effective team members and teams.
  • Prerequisites/Advanced Preparation: None
    Author/Speaker: Robert G.Insley
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Communications & Marketing
    1

    Emerging Cyber and Expense Payment Frauds

    Accounting Processing Best Practice

    Technology is making a huge impact on every facet of the business world. The expense reporting function is no exception. It is making it easier for employees to play games, but at the same time it provides companies the tools they need to identify that game playing without spending a fortune. This course takes a deep dive into the developing expense reporting issues and reveals the way savvy companies can effectively deal with them. The issues evaluated in this course are critical to those who want to run a cost-effective, efficient, and fraud-resistant expense reimbursement function.

    After completing this course, the course participant should be able to:

    • Identify common tricks used by some employees to pad their expense reports.
    • Determine appropriate processes to prevent employees from submitting the cost of gift cards for personal use on their expense reports.
    • Identify new emerging cyber-payment frauds that target organizations of all sizes.
    • Determine procedures to prevent your organization from being hurt by electronic payment fraud.
    Speaker/Author: Mary Schaeffer
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Employee Benefit Plan Guidance to Forming an Audit Opinion and Reporting

    Auditing Standards

    This course provides an overview of the changes in the auditor opinion and reporting model as a result of SAS 136. The includes a discussion of the focus areas and additional procedures as well as changes in both management and auditor responsibilities. This course also provides examples of several auditor's reports illustrating the changes.

    Learning Objectives:

    • Identify overall changes made as a result of SAS 136
    • Identify the effective date and early adoption considerations of SAS 136
    • Recognize changes in the auditor opinion and reporting model
    • Recognize requirements relating to Key Audit Matters
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Rebecca Lee
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Auditing
    2

    Employee Compensation and Benefits - 2022

    Individual Tax Series

    The various ideas, methods, and techniques to optimize the overall compensation package for key employees and principals are examined in this mini-course. Generally, businesses may deduct employees' pay including wages, salaries, and other perks. Certain fringe benefits that can provide an unusually tax-favored manner of supplementing compensation are described and evaluated. In addition, equity participation is explored through stock sales, repurchase agreements, incentive stock options, ESOT's, stock options, and bonuses. Finally, deferred compensation arrangements are investigated. The goal of this course is to provide participants with a working knowledge of the types of compensation necessary to structure a compensation package minimizing tax liabilities and cost.

    Learning Objectives:

    • Identify the common-law rules used by the IRS to determine whether a person is an employee for purposes of FICA, FUTA, and federal income tax withholding.
    • Recognize employee and officer compensation deductibility factors and the related employment taxes and reporting obligations to ensure compliance with regulations.
    • Identify fringe benefits specifying those that provide deductible incentive-based employee compensation.
    • Specify the equity incentive opportunities available to employers showing the variety, tax treatment, and use of stock plans.
    • Recognize the use of deferred compensation agreements to attain compensation and retirement objectives.
    Author/Speaker: Danny Santucci
    Prerequisites/Advanced Preparation: General understanding of federal income taxation.
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Taxes
    3

    Estate Tax Planning (Updated - 3)

    Individual Tax Series

    Estate Tax Planning examines the various aspects of planning for the estate tax liability. The course begins with a discussion of the genesis of estate taxation in English common law and continues with an examination of the estate and its administration.

    The subjects discussed in the course are a) the estate and its administration, b) federal gift and estate taxes, c) common estate planning trusts, d) calculating federal estate taxes, e) state inheritance and estate taxation, and f) estate tax payment. The text serves as an introduction to the issues of estate settlement and includes a discussion of the probate estate and the federal gross estate.

    The steps taken to calculate federal estate tax liability are discussed. In that discussion, the federal gross estate, tentative taxable estate, taxable estate and tentative tax are examined. The various estate tax credits and deductions are considered and their place in the federal estate tax calculation is explained.

    The role of trusts in estate tax minimization is considered. The common trusts employed in estate tax planning are explained, and the uses of credit shelter trusts, QTIP trusts and irrevocable life insurance trusts are demonstrated. State death taxes are considered, and inheritance taxes are compared to estate taxes with respect to the party liable for payment and the role of decedent/beneficiary relationships in inheritance taxation. Finally, the traditional sources of estate tax payment are examined and compared.

    After completing this course, the course participant should be able to:

    • Recognize the differences between an estate for tax purposes and a probate estate.
    • Identify the assets that comprise the federal gross estate.
    • Distinguish between state inheritance taxes and estate taxes.
    • Define how gifts are taxed under the federal gift tax system.
    • Identify the deductions and credits allowed under the federal system of estate taxation.
    • Recognize the common trusts employed in estate tax planning.
    • Identify the methods of estate tax payment and their cost consequences.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Paul J Winn
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Taxes
    3

    Ethics For Alaska - 2021

    State Specific Ethics

    This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach- the threats and safeguards approach - to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA's responsibilities are summarized. Finally, a brief discussion of the AICPA's Standards for Tax Service and the IMA's Statement of Ethical Professional Practice are included.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify the key issues of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence.
    • Identify licensing and disciplinary mechanisms within the profession.
    • Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics For Arizona - 2021

    State Specific Ethics

    This is an ethics course for Arizona covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It reviews and includes a minimum of one hour each on the AICPA Code of Professional Conduct and on the Arizona Statutes and Rules.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify the requirements of accountants as highlighted in the Arizona statutes and administrative rules.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics For Arkansas - 2021

    State Specific Ethics

    This general ethics course satisfies the 3 hour ethics requirement in the area of accounting professional conduct and ethics. CPAs must take an additional 1 hour of ethics from the Arkansas Board or their website to fulfill the 4 hours of ethics required for each renewal cycle. The course covers standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach - the threats and safeguards approach - to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA's responsibilities are summarized. Also included are some cases of AICPA ethics violations. Note: CPAs must take 1 hour of ethics from the Arkansas Board or their website once every renewal cycle. This course fulfills 4 hours of ethics, but the 1 hour must still be taken.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify the key issues of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence.
    • Identify licensing and disciplinary mechanisms within the profession.
    • Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics For Colorado - 2021

    State Specific Ethics

    This is an ethics course for Colorado CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach -to coping with ethical dilemmas. Also included are some cases of AICPA ethics violations. Chapter 3 and the appendices cover Colorado Rules of the State Board of Accountancy, the Revised Statutes and Policies adopted by the Board. Note: This course does not fulfill the 2 CR&R Course for new or reactivating CPAs.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify disciplinary actions by the Board.
    • Recognize Colorado State Board licensing requirements.
    • Identify different naming requirements for CPA firms.
    • Recognize CPE requirements.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics For Idaho - 2021

    State Specific Ethics

    This is an ethics course for Idaho CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach- the threats and safeguards approach- to coping with ethical dilemmas. Also included are some cases of AICPA ethics violations. Section 8 covers Idaho State Specific Ethics.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify key elements of the Accountancy rules, including good moral character, renewal requirements, and practice privileges.
    • Recognize the rules of professional conduct included in the Idaho Accountancy Rules.
    • Recognize rules for continuing education, peer review and fees and fines, as highlighted in the Accountancy Rules.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics For Illinois - 2021

    State Specific Ethics

    This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach- the threats and safeguards approach- to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA's responsibilities are summarized. Finally, a brief discussion of the AICPA's Standards for Tax Service and the IMA's Statement of Ethical Professional Practice are included.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify the key issues of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence.
    • Identify licensing and disciplinary mechanisms within the profession.
    • Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics For Indiana - 2021

    State Specific Ethics

    This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach - the threats and safeguards approach - to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA's responsibilities are summarized. Finally, a brief discussion of the AICPA's Standards for Tax Service and the IMA's Statement of Ethical Professional Practice are included.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify the key issues of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence.
    • Identify licensing and disciplinary mechanisms within the profession.
    • Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics For Iowa - 2021

    State Specific Ethics

    This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach- the threats and safeguards approach- to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA's responsibilities are summarized. Finally, a brief discussion of the AICPA's Standards for Tax Service and the IMA's Statement of Ethical Professional Practice are included.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify the key issues of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence.
    • Identify licensing and disciplinary mechanisms within the profession.
    • Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics For Kentucky- 2021

    State Specific Ethics

    This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach - the threats and safeguards approach - to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA's responsibilities are summarized. Finally, a brief discussion of the AICPA's Standards for Tax Service and the IMA's Statement of Ethical Professional Practice are included.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify the key issues of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence.
    • Identify licensing and disciplinary mechanisms within the profession.
    • Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).
    • Prerequisites/Advanced Preparation: None
      Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics For Maryland - 2021

    State Specific Ethics

    This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach - the threats and safeguards approach - to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA's responsibilities are summarized. Finally, a brief discussion of the AICPA's Standards for Tax Service and the IMA's Statement of Ethical Professional Practice are included.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify the key issues of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence.
    • Identify licensing and disciplinary mechanisms within the profession.
    • Identify the requirements of accountants as highlighted in the Maryland Laws and Regulations of the Board of Accountancy.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics For Montana - 2020

    State Specific Ethics

    This is an ethics course covering integrity, objectivity and independence ethical standards for CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. Using the AICPA Code of Professional Conduct, it presents an approach to coping with ethical dilemmas. It fulfills the 2-hour ethics requirement for Montana CPAs.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    2

    Ethics For Utah - 2021

    State Specific Ethics

    This is a 4 hour course for Utah covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents the AICPA Code of Professional Conduct and an approach- the threats and safeguards approach - to coping with ethical dilemmas. The course includes one CPE hour of education on the Utah Certified Public Accountant Licensing Act and Certified Public Accountant Licensing Act Rules.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify the requirements of CPAs as highlighted in the Utah CPA Licensing Act and Rules.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics and the Corporate CPA

    Miscellaneous

    This course is designed to provide the user with an overview of ethical issues facing corporate accountants. This includes an overview of the AICPA Code of Professional Conduct as well as specific instances where corporate accountants have faced ethical challenges.

    After completing this course, the course participant should be able to:

    • Recognize the various types of principal theoretical viewpoints associated with ethics.
    • Differentiate between the information included in different sections within the AICPA Code of Professional Conduct.
    • Identify the different types of threats to independence.
    • Recognize specific real world examples where corporate accountants have faced ethical challenges.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Michael C. Knapp
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    1

    Ethics and the Independent Auditor: Principles, Threats, and Consequences

    Auditing Standards

    This course provides an overview of ethics and independence. This includes a discussion of the AICPA Code of Professional Conduct as well as the key ethical principles that members are required to follow. This course also includes examples of real-world ethical challenges that are faced by auditors.

    Upon successful completion of this segment, you should be able to:

    • Identify the various ethical principles relevant to the accounting profession.
    • Recognize key characteristics of the AICPA Code of Professional Conduct.
    • Identify key ethical challenges faced by auditors and independent accountants.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Michael C. Knapp
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Auditing
    1

    Ethics for Accountants (Updated 2021)

    AICPA Ethics Series

    This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach -the threats and safeguards approach - to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA's responsibilities are summarized. Finally, a brief discussion of the AICPA's Standards for Tax Service and the IMA's Statement of Ethical Professional Practice are included.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify the key issues of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence.
    • Identify licensing and disciplinary mechanisms within the profession.
    • Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics for Connecticut - 2021

    State Specific Ethics

    This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice, and fairness when dealing with the public, clients, and other members of their profession. It also presents an approach- the threats and safeguards approach- to coping with ethical dilemmas.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Recognize Connecticut Statutes and Regulations of the Accountancy Board, including accounting standards and rules of conduct, requirements for certificates, continuing education, and quality reviews.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics for Hawaii - 2021

    State Specific Ethics

    This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach- the threats and safeguards approach- to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA's responsibilities are summarized. Finally, a brief discussion of the AICPA's Standards for Tax Service and the IMA's Statement of Ethical Professional Practice are included.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify the key issues of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence.
    • Identify licensing and disciplinary mechanisms within the profession.
    • Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics for Kansas - 2020

    State Specific Ethics

    This is an ethics course for Kansas covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach --the threats and safeguards approach -to coping with ethical dilemmas. Also included are some cases of AICPA ethics violations.It fulfills the 2-hour ethics requirement.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    2

    Ethics for Maine - 2021

    State Specific Ethics

    This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach - the threats and safeguards approach - to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA's responsibilities are summarized. Finally, a brief discussion of the AICPA's Standards for Tax Service and the IMA's Statement of Ethical Professional Practice are included.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify the key issues of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence.
    • Identify licensing and disciplinary mechanisms within the profession.
    • Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics for Massachusetts - 2021

    State Specific Ethics

    This is an ethics course for Massachusetts covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach - the threats and safeguards approach - to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA's responsibilities are summarized. Finally, rules and regulations from the Massachusetts Board of Public Accountancy are presented.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Recognize the key features of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence.
    • Identify consulting services prohibited by the Sarbanes-Oxley (SOX) Act of 2002.
    • Identify the requirements of accountants as highlighted in the Massachusetts Rules of the Board of Accountancy.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics for Minnesota - 2021

    State Specific Ethics

    This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach - the threats and safeguards approach - to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA's responsibilities are summarized. Finally, a brief discussion of the AICPA's Standards for Tax Service and the IMA's Statement of Ethical Professional Practice are included.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify the key issues of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence.
    • Identify licensing and disciplinary mechanisms within the profession.
    • Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics for Missouri - 2021

    State Specific Ethics

    This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach - the threats and safeguards approach - to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA's responsibilities are summarized. Finally, a brief discussion of the AICPA's Standards for Tax Service and the IMA's Statement of Ethical Professional Practice are included.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify the key issues of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence.
    • Identify licensing and disciplinary mechanisms within the profession.
    • Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics for Nebraska - 2021

    State Specific Ethics

    This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach - the threats and safeguards approach - to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA's responsibilities are summarized. Finally, a brief discussion of the AICPA's Standards for Tax Service and the IMA's Statement of Ethical Professional Practice are included.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify the key issues of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence.
    • Identify licensing and disciplinary mechanisms within the profession.
    • Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).
    • Prerequisites/Advanced Preparation: None
      Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics for Nevada - 2021

    State Specific Ethics

    This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach - the threats and safeguards approach - to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA's responsibilities are summarized. Finally, a brief discussion of the AICPA's Standards for Tax Service and the IMA's Statement of Ethical Professional Practice are included.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify the key issues of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence.
    • Identify licensing and disciplinary mechanisms within the profession.
    • Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics for New Hampshire - 2021

    State Specific Ethics

    This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach - the threats and safeguards approach - to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA's responsibilities are summarized. Finally, a brief discussion of the AICPA's Standards for Tax Service and the IMA's Statement of Ethical Professional Practice are included.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify the key issues of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence.
    • Identify licensing and disciplinary mechanisms within the profession.
    • Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics for New Mexico - 2021

    State Specific Ethics

    This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach - the threats and safeguards approach - to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA's responsibilities are summarized. Finally, a brief discussion of the AICPA's Standards for Tax Service and the IMA's Statement of Ethical Professional Practice are included.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify the key issues of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence.
    • Identify licensing and disciplinary mechanisms within the profession.
    • Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics for North Carolina - 2020

    State Specific Ethics

    This is an ethics course for North Carolina covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. The AICPA Code of Professional Conduct and the North Carolina Administrative Code are reviewed.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify the requirements for CPAs as highlighted in the North Carolina Rules of the Board of Accountancy.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    2

    Ethics for Oklahoma - 2021

    State Specific Ethics

    This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach- the threats and safeguards approach- to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA's responsibilities are summarized. Finally, a brief discussion of the AICPA's Standards for Tax Service and the IMA's Statement of Ethical Professional Practice are included.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify the key issues of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence.
    • Identify licensing and disciplinary mechanisms within the profession.
    • Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics for Pennsylvania - 2021

    State Specific Ethics

    This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach- the threats and safeguards approach- to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA's responsibilities are summarized. Finally, a brief discussion of the AICPA's Standards for Tax Service and the IMA's Statement of Ethical Professional Practice are included.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify the key issues of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence.
    • Identify licensing and disciplinary mechanisms within the profession.
    • Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics for Rhode Island - 2021

    State Specific Ethics

    This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach- the threats and safeguards approach- to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA's responsibilities are summarized. Finally, a brief discussion of the AICPA's Standards for Tax Service and the IMA's Statement of Ethical Professional Practice are included.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify the key issues of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence.
    • Identify licensing and disciplinary mechanisms within the profession.
    • Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics for Vermont - 2021

    State Specific Ethics

    This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach- the threats and safeguards approach- to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPA's responsibilities are summarized. Finally, a brief discussion of the AICPA's Standards for Tax Service and the IMA's Statement of Ethical Professional Practice are included.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different principles and rules of the AICPA Code of Professional Conduct.
    • Identify independence and objectivity issues.
    • Recognize ethical standards and violations.
    • Identify the key issues of corporate responsibility law (Sarbanes-Oxley Act) that influence auditor independence.
    • Identify licensing and disciplinary mechanisms within the profession.
    • Identify the ethical standards required of accountants and financial professionals by the Institute of Management Accountants (IMA).
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Ethics for Washington CPAs - 2021

    State Specific Ethics

    This is an ethics and regulations course for Washington CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It covers the specific Washington Public Accountancy Act and the Board's rules and policies, the profession's Code of Conduct (Code), and the differences between Washington State law and the AICPA Code. After completing this course, participants will have an understanding of the laws and regulations in Washington State governing accountancy, where to access those laws and regulations, and an understanding of the scope and nature of those laws and requirements. This course is for 2022.

    Learning Objectives:

    • Recognize ethical reasoning used by accountants.
    • Identify different characteristics of ethics.
    • Identify independence and objectivity issues.
    • Recognize rules as presented in Washington Public Accountancy Act.
    • Identify requirements of the Chapter WAC 4-30.
    • Recognize any differences between Washington State Board rules and AICPA rules.
    • Identify different principles, rules and violations of the AICPA Code of Professional Conduct.
    Prerequisites/Advanced Preparation: None
    Author/Speaker: Steve Spafford, MBA, CPA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Regulatory Ethics
    4

    Evaluating and Properly Disclosing FASB Accounting Standard Updates (ASUs)

    Financial Reporting Issues

    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:

    • 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
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Kelen F. Camehl, CPA, MBA
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Executive Summary Writing for Financial Professionals (Updated)

    Effective Communication Skills

    This course provides an overview of executive summary writing for financial professionals. This course provides a useful strategy approach to executive summary writing and addresses topics such as focusing on presenting the most important point first, organizing with a top-down approach, and expressing information in a clear and concise manner to move the reader to action.

    Upon successful completion of this segment, you should be able to:

    • Identify key best practices when writing executive summaries.
    • Recognize elements and characteristics to avoid when writing executive summaries.
    • Differentiate between 4S plan components and various types of reports.
    • Identify ways to develop paragraphs to reinforce the intent of executive summaries.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Phillip Vassallo
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Communications & Marketing
    2

    Expense Reimbursement Fraud Prevention and Detection

    Fraud Prevention/Reporting

    In this course we look at why travel and entertainment fraud matters. Focusing on fraud prevention and detection, we examine how fraud can start with an honest mistake and the games employees play. In addition, there is a review of the best practice procedures organizations employ to address these issues. Throughout the course real life stories help the participant to better understand the issues and best practices.

    After completing this course, the course participant should be able to:

    • Recognize why travel and entertainment (T&E) fraud matters.
    • Define T&E fraud.
    • Detect and prevent T&E fraud.
    • Identify the T&E games that employees play.
    • Apply best practices that address T&E fraud.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Mary Schaeffer
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    2

    FASB Update

    Financial Reporting Issues

    This course explores the application of new FASB ASUs issued in 2019, as well as the first quarter of 2020. Students will learn details concerning codification and accounting improvements, definition updates, and provisions for transition relief. Changes in options for financial instruments and credit losses will be examined. Effective dates will also be reviewed to facilitate prompt compliance. Apply new FASB Accounting Standard Updates (ASUs) issued in 2019 and the first quarter of 2020.

    Learning Objectives:

    • Apply new FASB Accounting Standard Updates (ASUs) issued in 2019 and the first quarter of 2020.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: John M. Fleming, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Fair Value Accounting: An Overview (Updated)

    Accounting Processing Best Practice

    Numerous FASB Standards have been issued requiring certain items to be measured and reported at “fair value” on the Balance Sheet. Prior to the release of ASC 820 Fair Value Measurements and Disclosures (formerly known as SFAS 157), the concept of “fair value” had never been formally defined in U.S. accounting literature. Since its issuance in September 2006, ASC 820 has become one the most controversial accounting standards ever released.

    This course provides a conceptual review of fair value accounting, as outlined in ASC 820 and other U.S. accounting standards. This course will also provide an overview of the authoritative guidance for auditing fair value measurements and disclosures, SAS No. 101.

    After completing this course, participants should be able to:

    • Define ‘fair value’ and explain the fair value framework & hierarchy included in ASC 820 Fair Value Measurements and Disclosures.
    • Identify the roles that management and the auditor have in the fair value measurement process.
    • Recognize the key aspects of the fair value option.
    • Recognize the limitations of fair value accounting.
    Prerequisites/Advanced Preparation: None
    Speaker/Author: Michael Walker
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    3

    Fair Value Measurements and Disclosures – Topic 820

    Accounting Processing Best Practice

    Fair value accounting has become a frequent topic of discussion for accountants, users, and government regulators during the past few years. ASC 820, Fair Value Measurements and Disclosures, continues to cause confusion among accountants not only when applying recognition and measurement guidance but also with the extensive required disclosures. This course addresses fair value issues frequently encountered by accountants.

    Learning Objectives:

  • Describe the measurement and recognition guidance in Topic 820, Fair Value Measurement
  • Describe how Topic 820 applies to Topic 805, Business Combinations
  • Review the incremental financial instruments disclosure guidance at Subtopic 825-10-50
  • Identify the fair value disclosure requirements in Topic 820
  • Prerequisites/Advanced Preparation: None
    Author/Speaker: John M. Fleming, CPA
    SKILL LEVEL:
    Basic
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Accounting
    1

    Family Tax Planning -- 2022

    Individual Tax Series

    While the nuclear family remains the center point of society, today it is under tremendous economic and social pressure. This course is designed to cover "hot" topics having a direct impact on the practitioner who represents any client with family issues. The emphasis is on using tax solutions to ease family economic concerns permitting the practitioner to be a real tax hero.

    Learning Objectives:

    • Recognize the effect of marital status on filing status, identify the advisability of filing a joint return in light of the innocent spouse rules, specify available exemptions, and determine the differences between deductible and nondeductible divorce costs
    • Identify the costs and fees that qualify for the tax credit for adoption expenses and for education credits, such as the HOPE credit, and cite the requirements for dependent care assistance and the contribution limits for Coverdell ESAs
    • Determine medical cost deductions available to individuals under §213, specify items qualifying as deductible §163 home mortgage interest, and recognize the taxation of §1041 interspousal transfers particularly as to property settlements
    Author/Speaker: Danny Santucci
    Prerequisites/Advanced Preparation: General understanding of federal income taxation.
    SKILL LEVEL:
    Overview
    DELIVERY TYPE:
    QAS Self Study
    FIELD OF STUDY:
    Taxes
    2

    Fast Track Retirement Planning - 2022

    Individual Tax Series

    We are all (including tax practitioners) getting older, and the need for effective retirement planning has never been greater. This mini-course is essential for