Accounting CPE Course Packages

Toby Groves, founder of Cognificent Learning, explores how cognitive psychology shapes judgment and decision-making in auditing and other high-stakes professions. Drawing on his background as a CPA and psychologist, he explains how stress, bias, situational awareness, and overreliance on technology—including AI—affect audit quality and ethical outcomes. Groves emphasizes operational definitions, metacognition, and deeper engagement with information to strengthen professional judgment under pressure.
Learning Objectives:

• Identify key cognitive processes—such as metacognition, reactivity, and situational awareness—that influence audit judgment and decision-making under pressure.
• Recognize how stress, time constraints, and information overload impair judgment quality and increase the risk of errors and ethical missteps.
• Distinguish between human cognition and AI capabilities to evaluate appropriate reliance on technology in audit judgment and decision-making.
• Recall practical strategies for improving situational awareness and critical thinking, including perspective-taking and engagement with underlying source data.

Prerequisites/Advanced Preparation: Work experience in auditing, or an introductory course in auditing.
Speaker/Author: Toby Groves

Last Review Date: 2/1/2026

Finance and accounting professionals must apply a disciplined, decision-first approach to using data under uncertainty. David Schlosser, PhD, Senior Advisor at Velocity Advisory Group, presents a practical system for making defensible, data-driven decisions—addressing cognitive biases, data quality and controls, and decision governance. He emphasizes when data is “good enough,” how to avoid analysis paralysis, and how to align measurement, accountability, and documentation to support sound judgment and audit-ready decisions.
Learning Objectives:

• Identify decision questions, assumptions, and measures that support timely, defensible choices in finance and accounting contexts.
• Recognize common sources of bias, data limitations, and governance challenges that can weaken professional judgment and decision quality.
• Distinguish between data that is sufficient to inform action and data that requires additional validation, controls, or documentation.
• Select appropriate roles, metrics, and review mechanisms to support accountability, learning, and audit-ready decision-making.

Prerequisites/Advanced Preparation: Work experience in a corporate staff environment, or an introductory course in information technology.
Speaker/Author: Dave Schlosser

Last Review Date: 2/1/2026

Internal auditors play a critical role in ensuring ethical, compliant AI adoption by promoting strong governance, clear accountability, and lifecycle monitoring. Nick Ajmera, internal audit leader at an electrical utility, outlines board-level oversight, cross-functional committees, and unified policies aligned to frameworks like ISO/IEC 42001 and NIST. He highlights key risks—bias, drift, privacy, and explainability—and recommends KPIs, vendor controls, and monitoring tools to sustain effective AI governance.
Learning Objectives:

• Identify key governance structures, roles, and policies required to support ethical and compliant AI adoption within internal audit and financial services organizations.
• Recognize significant AI-related risks—including bias, drift, privacy, and explainability—and their implications for audit, risk, and compliance functions.
• Distinguish how frameworks such as NIST AI RMF, COSO ERM, and ISO/IEC 42001 support the assessment, prioritization, and oversight of AI risks across the AI lifecycle.
• Select appropriate controls, KPIs, and monitoring practices to evaluate AI governance effectiveness, including third-party and post-implementation oversight.

Prerequisites/Advanced Preparation: Work experience in auditing, or an introductory course in auditing.
Speaker/Author: Nick Ajmera

Last Review Date: 2/1/26

Managing Partner Chet Buchman of Swindoll, Janzen, Hawk & Loyd discusses how his firm restructured its business model to move beyond compliance work toward client advisory services. He explains how clarifying firm vision, adjusting pricing and client mix, managing capacity, and tracking key financial metrics supported sustainable growth, improved efficiency, and enhanced work-life balance, while strengthening client relationships and long-term firm viability.
Learning Objectives:

• Identify common motivations for CPA firms to move from traditional compliance work toward advisory services.
• Recognize how firm vision and client mix decisions influence long-term sustainability and efficiency.
• Distinguish between different levels of advisory services within a CPA firm environment.
• Select financial and operational indicators used to monitor firm performance and capacity.

Prerequisites/Advanced Preparation: Work experience in a corporate staff environment, or an introductory course in business management.
Speaker/Author: Chet Buchman

Last Review Date: 2/1/26

Go beyond the standards and see how private company GAAP is really shaped. This course offers an inside look at the Private Company Council and its work with the FASB to address the unique needs of private companies. Hear directly from PCC Chair Jere Shawver on agenda priorities, stakeholder outreach, and why practitioner input matters. Gain practical insight to help you interpret guidance, anticipate change, and better support clients and stakeholders.
Learning Objectives:

• Identify the role of the Private Company Council in advising the FASB on private company accounting standards.
• Recognize the criteria used by the PCC to prioritize agenda items affecting private company GAAP.
• Distinguish between the perspectives of users, preparers, and practitioners in the PCC,s outreach and standard-setting process.
• Identify how PCC communication and transparency initiatives support interpretation of private company accounting guidance.

Prerequisites/Advanced Preparation: Work experience in financial reporting or accounting, or an introductory course in accounting.
Speaker/Author: Jere Shawver

Last Review Date: 2/1/26

Laurie Smith, Tax Partner at Wiss & Company, LLP, outlines how recent tax reforms require a shift from compliance to strategic advisory. This session explores key provisions and how they interact to impact planning. Attendees will learn to identify modeling risks, clarify client misconceptions, and recognize when deeper analysis is needed to guide smarter, multi-year tax decisions.
Learning Objectives:

• Identify key tax reform provisions impacting R&E capitalization, bonus depreciation, and interest deductibility
• Recall when and why to engage specialized tax advisory resources for complex client situations
• Recognize common client misconceptions and oversimplified modeling approaches related to Sections 174, 168(k), and 163(j)
• Identify how tax planning strategies differ between entity types

Prerequisites/Advanced Preparation: Work experience in tax planning or tax compliance, or an introductory course in taxation.
Speaker/Author: Laurie Smith

Last Review Date: 2/1/26

As sustainability reporting moves into the spotlight, ethical expectations are rising fast. In this session, Kam Leung and Szilvia Sramko break down the International Ethics Standards for Sustainability Assurance (IESSA) and what they mean for assurance professionals navigating complex value chains, external experts, and advanced technologies. Attendees will learn how to spot ethical risks early, exercise sound judgment, and protect independence in a rapidly evolving assurance landscape.
Learning Objectives:

• Identify the purpose and core principles of the International Ethics Standards for Sustainability Assurance (IESSA)
• Recall key ethical and independence considerations unique to sustainability assurance engagements
• Recognize how proportionality, public interest entity (PIE) status, and engagement scope affect independence and compliance requirements
• Identify ethical threats related to pressure, fees, the use of external experts, and emerging technologies in sustainability assurance engagements

Prerequisites/Advanced Preparation: Work experience in a corporate staff environment, or an introductory course in ethics.
Speaker/Author: Kam Leung and Szilvia Sramko

Last Review Date: 2/1/26

Join expert instructor Paul Mladjenovic, CFP® Board Emeritus and author of Stock Investing for Dummies and Passive Income for Dummies, as he guides accounting and finance professionals through today's most effective passive income strategies. This course explores interest-bearing assets, dividend-focused investments, annuities, enhanced-income ETFs, and practical options-based techniques to help you evaluate risk, understand tax implications, and identify sustainable income opportunities. With Paul's real-world insights and actionable frameworks, you'll be equipped to help clients build diversified, inflation-resilient income portfolios that support long-term financial security.

Learning Objectives:

• Identify key passive income strategies, including interest-based, dividend-based, annuity, and options-driven income sources.
• Recognize major risks—such as inflation, credit, and market volatility—that affect passive income investments.
• Distinguish among bonds, dividend stocks, mutual funds, ETFs, and enhanced-income ETFs based on structure and tax treatment.
• Select appropriate income-producing investments using indicators such as bond ratings, dividend payout ratios, and option obligations.

Last Review Date: 1/1/2026

Join global mobility expert David Livitt as he explains how to transform mobility from a transactional function into a strategic driver of business growth and talent development. This session introduces practical frameworks—such as the Target Operating Model, policy segmentation, and modern ROI measurement models—to help organizations design mobility programs that accelerate capability building, support leadership pipelines, and deliver clear business impact. Participants will gain actionable tools and templates to elevate mobility into a true strategic enabler.

Learning Objectives:

• Identify the components of a strategic global mobility program and how they align with broader business and talent goals.
• Distinguish between transactional mobility activities and strategic mobility practices that drive capability, leadership development, and market growth.
• Recognize how frameworks such as the Target Operating Model, policy segmentation, and cross-functional RACI structures strengthen program effectiveness.
• Indicate how mobility ROI is measured using models like the Mobility ROI Pyramid and Kirkpatrick Evaluation Model across compliance, operations, talent, and business impact.

Last Review Date: 1/1/2026

Join Kevin Gehrmann, Tax Partner at Wiss & Company, as he breaks down how the One Big Beautiful Bill Act (OBBBA) is reshaping tax strategy for businesses. This session explores the return of immediate expensing for domestic R&E costs under Section 174, key planning elections, and the critical role of modeling. Kevin Gehrmann shares practical insights on IRS compliance, Rev. Proc. 2025-28, and the interplay with depreciation and interest rules—equipping tax professionals to optimize deductions and navigate financial reporting with confidence.

Learning Objectives:

• Identify how the One Big Beautiful Bill Act (OBBBA) modifies the treatment of domestic and foreign research and experimental (R&E) expenses under IRC Section 174.
• Recall the interaction between Section 174 deductions and the Section 41 R&D credit, including implications of the Section 280C adjustment.
• Recognize the documentation, filing requirements, and IRS guidance under Rev. Proc. 2025-28 for making method changes and claiming deductions.
• Distinguish between expensing and amortization strategies and their effects on pass-throughs, state taxes, and financial reporting.

Last Review Date:1/1/26

In this session, Professor Anne Tucker, Robert Cotten Alston Chair in Corporate Law at the University of Georgia, examines how landmark cases like Moelis and Tornetta are reshaping corporate governance. She discusses shifting power dynamics between boards and controlling shareholders, highlights evolving fiduciary standards, and offers insights into Delaware reforms, emerging jurisdictions, and how corporate leaders can respond with transparency, diligence, and strategic foresight.

Learning Objectives

• Identify how recent Delaware cases (Moelis and Tornetta) have shifted corporate governance norms and board authority.
• Recognize the implications of shareholder agreements and contractual control provisions on fiduciary duties and transparency.
• Recall the evolving definitions and safe harbor protections for controlling shareholders in light of statutory amendments.
• Distinguish between lawful shareholder rights and impermissible constraints on board decision-making under revised Delaware law.

Last Review Date: 1/1/2026

Join behavioral-ethics expert Jason Meyer of Princeton Business Law and LeadGood Education as he explains why traditional, rule-heavy compliance training often misses the mark—and how finance professionals can create programs that truly influence behavior. This session explores practical methods such as audience-focused design, storytelling, multimodal learning, and values-based decision frameworks. Meyer shares the “eight mindsets” that help transform compliance education into something employees notice, trust, and remember, giving organizations a stronger ethics culture and more effective risk management.

Learning Objectives:

• Identify the key reasons traditional compliance and ethics training often fails to influence behavior and connect with learners.
• Recognize how shorter, multimodal, audience-centered formats improve engagement.
• Indicate how values-based messaging, universal design, and psychological safety contribute to better ethical decision-making.
• Recognize how the "eight mindsets" guide more effective ethics and compliance programs.

Last Review Date:1/1/26

Auditors continue to balance public-interest responsibilities with growing regulatory scrutiny, recurring deficiencies, and evolving fraud risks. Bill Miller, Professor of Accounting at the University of Wisconsin in Eau Claire, emphasizes the central role of integrity, independence, and professional skepticism in strengthening audit quality. He discusses persistent challenges in areas like internal controls and risk assessment, the importance of emerging standard-setting updates, and the need for stronger accountability to rebuild and maintain public trust.

Learning Objectives:

• Identify key ethical principles—such as integrity, independence, and professional skepticism—that underpin effective audit practice.
• Recognize common drivers of audit deficiencies and the factors that challenge audit quality across firms.
• Distinguish evolving regulatory expectations, including updates to fraud-related standards and oversight mechanisms.
• Recall strategies auditors can use to strengthen public trust and select approaches that support consistent, high-quality audit execution.

Last Review Date:1/1/26

Manuela Dantas, Assistant Professor of Accounting at California State University Northridge, discusses the evolution, global adoption, and economic impact of IFRS, highlighting its role in improving transparency, comparability, and investor confidence. She explains key differences from U.S. GAAP, the challenges of principle-based standards, and the importance of strong enforcement. Dantas also outlines emerging priorities, including sustainability reporting and the growing influence of the ISSB.

Learning Objectives:

• Identify the major milestones that led to global IFRS adoption and its impact on international financial reporting.
• Distinguish key philosophical and practical differences between IFRS and U.S. GAAP, including principles- versus rules-based standards.
• Recognize the economic and transparency effects of IFRS implementation across countries with varying enforcement strength.
• Recall the purpose of the ISSB and indicate how emerging sustainability standards expand the IFRS Foundation’s mission.

Last Review Date:1/1/26

Recent Delaware corporate law developments highlight significant judicial and legislative shifts redefining governance and fiduciary standards. Anne Tucker, Robert Cotten Alston Chair in Corporate Law at the University of Georgia School of Law, explores how these changes affect board authority, shareholder agreements, and executive accountability, emphasizing their broader implications for investor confidence, corporate transparency, and Delaware's continued leadership in business law.

Learning Objectives:

• Identify key developments in Delaware corporate law that have influenced modern corporate governance and fiduciary standards.
• Recognize how judicial decisions and legislative responses shape board authority, shareholder rights, and executive accountability.
• Distinguish the broader implications of recent Delaware legal changes for investor confidence and corporate transparency.
• Recall the factors contributing to Delaware's continued prominence as a leading jurisdiction for corporate law.

Prerequisites/Advanced Preparation: Work experience in a corporate staff environment, or an introductory course in business law.
Speaker/Author: Anne Tucker

Last Review Date: 12/1/2025

Individuals in the accounting profession have a considerable responsibility to the general public. Ethical behavior is essential for fulfilling this duty and maintaining public trust. Thus, adhering to ethical standards is both a professional obligation and a legal requirement. This course is designed to meet the ethics requirements for active Colorado CPAs renewing their licenses.

The course begins with a presentation of ethics and ethical behavior, explaining the concept of ethics, identifying the causes of unethical behavior, and examining the process of ethical reasoning. It covers specific rules governing professional conduct, including the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas, and a review of key provisions of Colorado Statutes and Rules governing the practice of public accountancy. Numerous examples are included to help you have a good understanding of ethical standards and apply ethical judgment in interpreting the rules.

This course does not fulfill the Colorado Rules and Regulations (CR&R) course requirements for new or reactivating CPAs.

Learning Objectives:

• Recognize ethical reasoning used by accountants
• Recognize the core principles within the AICPA Code of Professional Conduct
• Identify the steps within the conceptual framework approach
• Recognize independence and objectivity issues
• Identify ethical standards and violations
• Identify the Colorado Statutes and Rules governing the practice of public accounting

Last Review Date: 12/1/2025

Connecticut CPAs have a considerable responsibility to the public, their profession, the organizations they serve, and themselves. They must act with integrity, honesty, and fairness. Ethical behavior is essential for fulfilling this duty and maintaining public trust. Thus, adhering to ethical standards is both a professional obligation and a legal requirement. This course meets the four-hour ethics requirement for Connecticut CPAs within each three-year license renewal period.

The course begins with a presentation of individual ethical responsibility, including the concepts of ethics and morals, the process of ethical reasoning, and the importance of ethical codes. It demonstrates how to apply the two most commonly used ethical theories for resolving ethical dilemmas. The course is also designed to help you maintain knowledge of current ethical and other regulatory requirements. It covers the most recent version of the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas, and a review of key provisions of Connecticut Laws and Rules governing the practice of public accountancy. Numerous examples are included to help you have a good understanding of ethical standards and apply ethical judgment to interpret the rules.

Learning Objectives:

• Recognize ethical reasoning used by accountants
• Recognize the core principles within the AICPA Code
• Identify activities that may impair a member's independence
• Recognize ethical standards and potential violations
• Identify the Connecticut regulations for public accounting

Last Review Date: 12/1/2025

Compliance and ethics training is due for a transformation. In this insightful session, Jason Meyer, President of LeadGood Education, challenges decades of "check-the-box" approaches and introduces eight entrepreneurial mindsets that make compliance education more engaging, inclusive, and effective. Learn how to move from obligation to inspiration—building programs that elevate integrity, inclusion, and impact across your organization.

Learning Objectives:

• Recognize why traditional compliance and ethics training has failed to drive meaningful behavioral change in organizations.
• Identify the eight key mindsets that define effective compliance and ethics leadership.
• Distinguish strategies for improving engagement, reporting, and inclusion—particularly through value-based and neuroinclusive approaches.
• Indicate compliance programs that emphasize storytelling, communication, and universal design to connect with diverse learners.

Prerequisites/Advanced Preparation: Work experience in a corporate staff environment, or an introductory course in ethics.
Speaker/Author: Jason Meyer

Last Review Date: 12/1/2025

Discover how embracing neurodiversity can strengthen your team, improve compliance, and unlock new potential in your organization. In this thought-provoking session, attorney and educator Jason Meyer explains the legal and leadership essentials of creating a neuroinclusive workplace. You'll learn how to recognize and support neurodivergent employees, meet ADA requirements, and apply practical communication and design strategies that help every professional thrive.

Learning Objectives:

• Recognize the importance of neurodiversity, neurodivergence, and neuroinclusion in today's workplaces.
• Distinguish key employer responsibilities under the ADA and related laws affecting neurodivergent employees.
• Recognize common biases and management practices that hinder inclusion and identify strategies to address them.
• Identify universal design and communication principles to create more inclusive and effective workplaces.

Last Review Date: 12/1/2025

Thorsten Sellhorn, Professor of Accounting and Auditing at Ludwig Maximilian University of Munich, discusses how climate-related risks influence IFRS financial reporting, highlighting disclosures under IAS 1, 36, 37, and IFRS 7. He explains IFRS 18's upcoming structural changes to the income statement, key challenges in aligning sustainability and financial reporting, and the need for organizations to prepare systems and teams now for 2027 compliance and connected climate disclosures.

Learning Objectives:

• Identify the key IFRS standards applicable to climate-related financial reporting, including IAS 1, IAS 36, IAS 37, and IFRS 7.
• Recognize how IFRS 18 reshapes income statement presentation and introduces management-defined performance measures.
• Distinguish between provisions and contingent liabilities for climate-related risks under IAS 37.
• Indicate how organizations can align sustainability disclosures with IFRS financial statements to avoid perceived greenwashing.

Last Review Date: 12/1/2025

Employee engagement and retention are top challenges for today's accounting and finance leaders. In this inspiring session, organizational strategist Kassi Rushing shares how purpose-driven leadership and intentional culture design can transform team performance. Learn how to measure engagement meaningfully, provide ongoing coaching and clarity, and cultivate a workplace where people feel valued, connected, and inspired to grow. Discover practical ways to align culture, purpose, and leadership to build stronger, more resilient organizations.

Learning Objectives:

• Indicate how intentional culture design influences engagement, retention, and firm success.
• Identify strategies for measuring and improving connection, belonging, and growth across teams.
• Distinguish leadership and coaching approaches that enhance clarity, autonomy, and continuous development.
• Recognize how purpose-driven leadership and "power skills" strengthen organizational culture and retention.

Last Review Date: 12/1/2025

Lauren Lewin, Director of Business Transformation at Wiss & Company, shares insights on how finance leadership must evolve alongside rapid technological change. She discusses the integration of AI, agile methodologies, and real-time data to drive proactive strategic planning. Lewin emphasizes the importance of aligning technology investments with firm strategy, upskilling teams, and maintaining a people-first approach to change. Through practical examples, she illustrates how clean data, collaborative planning, and adaptable leadership can turn technology into a strategic asset. This session offers finance professionals a blueprint for fostering innovation while preserving human value in client service.

Learning Objectives:

• Identify how digital transformation and AI are reshaping strategic planning and financial reporting in modern firms
• Recognize the leadership approaches needed to successfully integrate technology into firm-wide operations
• Recall best practices for change management and employee engagement during technology implementations
• Distinguish between legacy systems and agile, cloud-based solutions and their impact on firm adaptability

Last Review Date: 12/1/2025

Brenda Morris, Partner at CSuite Financial Partners and board member at Boot Barn and iHerb.com, outlines the key strategies and mindset required to evolve from a tactical accountant to a strategic CFO. She discusses how finance professionals can build personal competency plans, sharpen soft skills like persuasion and influence, and leverage innovation and technology to add value. Morris emphasizes the importance of personal branding, transparent leadership, and cross-functional alignment in gaining a seat at the executive table. By focusing on continuous development and strategic communication, CPAs can prepare for executive roles and help shape organizational direction.

Learning Objectives:

• Identify the strategic competencies and mindset shifts required to transition from accountant to CFO
• Recognize the importance of soft skills such as influence, communication, and personal branding in finance leadership roles
• Recall methods for developing a personalized competency plan to prepare for executive finance positions
• Distinguish between tactical and strategic responsibilities in finance and how technology enhances value creation

Last Review Date: 12/1/2025

In Part III of The One Big Beautiful Bill series, Michael Angell, Professor at the College for Financial Planning and Certified Financial Planner, explores how the OBBB reshapes retirement, tax, and estate planning. He covers the design and implications of Trump (MAGA) accounts—contribution limits, employer participation, tax treatment, and rollover restrictions—along with permanent bracket changes, expanded above-the-line deductions, charitable rules, and reinstated moving and casualty loss deductions. Designed for financial planners and tax advisors, this course offers practical insights into applying the OBBB’s reforms in client planning.

Learning Objectives:

• Identify the features of Trump (MAGA) accounts, including contributions, employer roles, tax treatment, and rollovers.
• Recognize key OBBB reforms such as bracket changes, above-the-line deductions, and charitable, moving, and casualty loss rules.
• Distinguish how the OBBB shapes retirement planning through 401(k)/403(b) coordination, withdrawal sequencing, and the three-bucket approach.
• Evaluate OBBB’s impact on estate planning and long-term strategies, including inheritance limits, IRS guidance, and potential rule changes.

Last Review Date: 11/1/2025

Many leaders recognize the importance of inclusivity but lack the knowledge to effectively support a neurodiverse workforce. Legal and leadership expert Jason Meyer helps accounting and finance managers navigate this challenge with confidence. He details the scope of neurodivergence, the legal and compliance requirements under the ADA, and the risks of overlooking inclusivity. Most importantly, Jason shares practical leadership and HR strategies that foster engagement, innovation, and retention. Applying these insights will strengthen compliance, reduce risk, and unlock the full potential of your teams.

Learning Objectives:

• Recognize the prevalence of neurodivergence in the workforce and its impact on organizational effectiveness.
• Identify key legal and regulatory requirements, including ADA obligations, for supporting neurodivergent employees.
• Distinguish inclusive leadership practices from those that may create legal or cultural risks.
• Identify practical strategies for adapting HR, compliance, and training processes to support a neurodiverse workforce.

Last Review Date: 11/1/2025

In this dynamic Kaplan course led by Paul Mladjenovic, CFP Board Emeritus, discover practical ways to generate sustainable passive income through dividends, REITs, royalties, and digital ventures. Designed for finance and accounting professionals, it highlights key strategies, tax implications, and emerging opportunities that can strengthen portfolios and enhance client advisory services.

Learning Objectives:

• Distinguish between active and passive income strategies.
• Recognize dividends ETFs, REITs, and other vehicles as tools for sustainable cash flow.
• Distinguish tax treatment across different passive income sources.
• Identify new opportunities in digital assets, royalties, and licensing.

Last Review Date: 11/1/2025

Mark Myers, Professional Evolution Coach, explores how emotional intelligence is transforming financial leadership. He defines self-awareness as a core success skill and demonstrates strategies for emotional regulation, active listening, and constructive feedback. Myers highlights how empathy, body language, and cross-functional communication build trust and collaboration, while frameworks like Situation-Behavior-Impact help leaders navigate difficult conversations with clarity. He also shows how blending assertiveness with compassion and aligning technical credibility with authenticity empower CPAs and advisors to foster connection, inspire confidence, and lead with impact in today's evolving profession.

Learning Objectives:

• Identify the role of self-awareness in financial leadership and its impact on decision-making and professional presence
• Recognize strategies for regulating emotions to maintain clarity, composure, and effectiveness under pressure
• Recall how active listening and empathy strengthen trust, collaboration, and communication with clients and teams
• Distinguish methods of blending assertiveness with compassion to navigate difficult conversations and build authentic relationships

Last Review Date:11/1/2025

Megan Schoeps, Director of CAS at Wiss & Company, explores how financial leaders can strengthen gross margin management amid global complexity. She highlights the impact of tariffs, supply chain shifts, and foreign currency on profitability, and explains how product-level costing and SKU-based analysis support better decision-making. Schoeps emphasizes the importance of aligning cost methods with physical flows, collaborating across departments, and using forecasting models for agile scenario planning. By understanding data, modeling impacts, and building operational partnerships, CPAs can drive profitability and respond effectively to evolving business challenges.

Learning Objectives:

• Identify the components of gross margin and how tariffs, foreign exchange rates, and supply chain complexities impact profitability at the product level
• Recognize the value of cross-functional collaboration between finance and operations in achieving accurate cost allocations and inventory management
• Recall strategies for modeling and forecasting gross margin to support data-driven decision-making amid regulatory and market shifts
• Distinguish how detailed SKU-level analysis and scenario planning can uncover hidden costs, guide pricing decisions, and support sustainable growth

Last Review Date: 11/1/2025

Businesses facing IRS challenges must recognize when to involve tax controversy experts to ensure efficient resolution, protect financial interests, and access specialized expertise. Timothy Dreyer, Tax and Legal Consultant, highlights strategies such as leveraging industry contacts, understanding procedural nuances, and documenting research effectively. He also emphasizes the value of seasoned professionals, proactive disclosures, and targeted communication to strengthen audit defenses and optimize case outcomes.

Learning Objectives:

• Identify situations in which engaging a tax controversy expert is most beneficial.
• Recognize the value of seasoned tax professionals and former IRS employees in resolving disputes.
• Recall authoritative sources and strategies for researching ambiguous tax law.
• Distinguish between private letter rulings, revenue rulings, and disclosures when evaluating uncertain tax positions.

Last Review Date: 11/1/2025

Dana Peterson, Chief Economist at The Conference Board, reflects on the major economic themes shaping 2025, including growth, inflation, consumer resilience, and labor market dynamics. She discusses how businesses, households, and policymakers navigated challenges across industries and markets, while highlighting broader fiscal and global risks. Peterson also shares insights on the year's surprises and key considerations as the U.S. economy looks ahead to 2026.

Learning Objectives:

• Identify major economic themes shaping U.S. performance in 2025.
• Recognize selected labor market and workforce developments affecting growth.
• Distinguish broad sectoral shifts influencing industries and markets.
• Estimate potential implications of policy and global risks for 2026.

Last Review Date: 11/1/2025

In Part II of The One Big Beautiful Bill series, Melissa Wiley, partner at Kostelanetz LLP, explores how the One Big Beautiful Bill reshapes business and estate tax planning. She covers updates to bonus depreciation, Section 179, QBI rules, and R&D expensing, as well as the introduction of Trump and MAGA retirement accounts. The session also explains SALT cap changes, charitable deduction limitations for trusts, and reduced energy credits. Designed for tax advisors, this course provides practical insights into applying OBBB's wide-reaching reforms.

Learning Objectives:

• Identify business-related tax reforms in OBBB, including changes to bonus depreciation, Section 179, and QBI.
• Recognize the implications of new Trump and MAGA retirement accounts and SECURE Act rollbacks.
• Distinguish the impact of SALT cap changes and charitable deduction limits for trusts.
• Evaluate how OBBB affects estate planning, IRS enforcement priorities, and energy-related tax incentives.

Last Review Date: 10/1/2025

Ian Benjamin, CPA, explores the work of the AICPA Joint Trial Board as a safeguard of professional integrity within the accounting profession. He outlines how the Board adjudicates ethics and peer review cases, from corrective actions and education requirements to membership suspension or termination. Benjamin explains the importance of competence, emphasizing when CPAs should decline work outside their expertise, and highlights integrity as the guiding principle in balancing client advocacy with public trust. He also shares practical insights on responding to complaints, cooperating with the AICPA Ethics Division, and learning from disciplinary processes. The session reinforces how CPAs can uphold professional standards, protect their licenses, and maintain confidence in the profession.

Learning Objectives:

• Identify the role of the AICPA Joint Trial Board in adjudicating ethics and peer review cases, including its structure, processes, and authority.
• Recognize the types of disciplinary outcomes CPAs and firms may face, ranging from corrective actions and admonishments to suspension or termination of membership.
• Recall best practices for responding to ethics complaints and peer review deficiencies, including proactive communication and remediation strategies.
• Distinguish between competence and integrity requirements under AICPA standards, and explain how CPAs should handle situations beyond their expertise.

Last Review Date: 10/1/2025

Municipal analysts must understand how financial reporting choices impact credit evaluations, from distinguishing government-wide versus fund statements to recognizing political and socioeconomic pressures shaping results. Lisa Washburn, Managing Director at Municipal Market Analytics, highlights strategies for quickly identifying meaningful indicators, accounting for deferred maintenance, and assessing COVID relief funds and federal retrenchment, emphasizing how these factors influence credit metrics and long-term fiscal health.

Learning Objectives:

• Identify the key differences between government-wide and governmental fund financial statements and indicate why both are useful in municipal credit evaluations.
• Recognize how political pressures, socioeconomic factors, and deferred maintenance can influence accounting variables in municipal financial statements.
• Recall how COVID relief funds and anticipated federal retrenchment affect state and local government balance sheets and fund balance ratios.
• Distinguish between major types of accounting used by municipal entities and select the most meaningful financial indicators for evaluating long-term credit health.

Last Review Date: 10/1/2025

Join Kyle Tushaus of New West Capital for an engaging session that simplifies the complexity of today's financial markets. Explore hybrid and convertible instruments, derivatives, hedging strategies, and the effects of market volatility and currency risk. Walk away with the confidence to identify, value, and report complex products accurately while staying aligned with U.S. GAAP and IFRS.

Learning Objectives:

• Identify the features, classification, and reporting requirements of hybrid and convertible instruments under U.S. GAAP and IFRS.
• Recognize the valuation principles, risk measures, and hedge accounting impacts of common derivatives.
• Distinguish how volatility indicators and currency risks affect valuations and financial reporting.
• Recall the valuation and disclosure requirements for CVRs, warrants, and other structured products.

Last Review Date: 10/1/2025

In this insightful segment, Tiffany Scheller, CFO of Findorff, shares expert strategies to help accounting and finance professionals elevate their careers. She highlights the importance of emotional intelligence, staying current with technologies like AI, and pursuing strategic certifications. Scheller also offers practical advice on networking, building trust, and embracing change to drive career growth and leadership success.

Learning Objectives:

• Distinguish emotional intelligence and interpersonal skills that help build strong relationships and influence in the workplace.
• Recognize the value of keeping current with emerging trends like AI and ESG reporting to drive innovation.
• Identify the right credentials and networking opportunities to advance in the profession.
• Identify practical techniques to resolve conflict and enhance teamwork.

Last Review Date: 10/1/2025

Financial institutions face heightened fraud and compliance challenges as global enforcement priorities evolve. Aaron Nicodemus, Editor-in-Chief at Compliance Week, highlights strategies to strengthen AML and KYC practices, particularly after DOJ's crypto laundering case and narrowed FCPA enforcement. He emphasizes enhanced customer due diligence, beneficial ownership checks, and sanctions monitoring, while cautioning against over-corrective de-risking. Nicodemus also underscores risks tied to cryptocurrency, state-level enforcement, and the rollback of the Beneficial Ownership Registry.

Learning Objectives:

• Identify key compliance risks associated with AML and KYC breakdowns, including beneficial ownership gaps and inadequate transaction monitoring in financial institutions.
• Recognize how shifts in DOJ, SEC, and state-level enforcement priorities affect multinational firms' anti-bribery and anti-corruption strategies.
• Distinguish between reputational risks and regulatory requirements when balancing de-risking practices with fair client access.
• Recall recent regulatory changes, such as FinCEN's narrowed Beneficial Ownership Registry, and indicate their impact on audit planning, sanctions compliance, and internal investigations.

Jordan Goodman, JD, CPA, examines how recent state and local tax (SALT) rulings impact corporate apportionment, sourcing, and compliance. He explains the matching principle through cases like Microsoft and Sugar Beets, and explores how DuPont and Dynamic Logic reshape definitions of core business activity and taxable services. Goodman also addresses California's retroactive law changes, market-based sourcing, and the Ultimate Destination Test. These evolving legal standards present strategic planning opportunities for CPAs and advisors to help clients navigate risk, refine positions, and stay ahead in a shifting SALT landscape.

Learning Objectives:

• Identify how the matching principle influences the inclusion of items in the tax base and apportionment factor, using Microsoft and Sugar Beets as examples.
• Recognize how recent court decisions in states like California and Minnesota impact SALT compliance, particularly in relation to unitary business definitions and income apportionment.
• Recall the tax implications of digital advertising and information services under evolving state tax laws, including constitutional challenges and federal limitations.
• Distinguish how advisors can interpret and respond to complex sourcing and statute of limitation rules in light of recent case law, such as Temple-Inland and Mastercard.

Last Review Date: 10/1/2025

Joan Lee, CPA, examines the evolving identity of the accounting profession, emphasizing the ethical responsibility to serve the public good over client interests. She highlights how historical shifts, regulatory changes, and firm cultures have shaped professional behavior, and introduces the Ignatian pedagogical paradigm as a powerful model for ethics education and leadership development. Drawing on real-world scandals and classroom insights, Lee advocates for active learning, reflection, and context-driven training to foster ethical decision-making and resilience among CPAs, aiming to restore trust and professionalism in a rapidly changing landscape.

Learning Objectives:

• Identify key ethical challenges facing the profession and the impact of firm culture on ethical conduct
• Recognize how ethical behavior and public responsibility shape the role of accountants
• Recall the principles of the Ignatian pedagogical paradigm and its application to ethics education
• Distinguish the characteristics that define accounting as a profession and not just a job

Last Review Date: 9/1/2025

Gina Tedesco, CPFA, explains how cash balance plans can enhance retirement savings and tax planning for high-income business owners. She outlines eligibility factors such as age, W-2 income, and stable cash flow, and highlights the benefits of layering these plans with 401(k)s. Tedesco also details the roles of financial professionals, actuaries, and TPAs in managing compliance and plan design. By embracing these strategies, CPAs can move beyond compliance work into higher-value advisory roles, helping clients build wealth while expanding their own professional opportunities and networks.

Learning Objectives:

• Identify the key features, tax benefits, and ideal candidates for implementing a cash balance plan
• Recognize how layering a cash balance plan with a 401(k) can optimize retirement savings and reduce taxable income
• Recall the compliance requirements, funding strategies, and reporting considerations associated with cash balance plans
• Distinguish how CPAs can expand their role from compliance to advisory through collaboration with financial professionals

Last Review Date: 9/1/2025

• Identify key ESG reporting developments, including SEC rules, the EU’s CSRD, and U.S. state-level mandates.
• Distinguish among ESG frameworks like ISSB/SASB, GRI, and TCFD, and their approaches to materiality.
• Recognize ESG impacts on financial reporting, internal controls, and audit assurance levels.
• Evaluate ESG implementation practices and emerging trends, including data governance and AI-enabled assurance.

Tax professionals must navigate complex tax laws and high IRS contact volumes to ensure timely resolutions, maintain compliance, and minimize delays. Timothy Dreyer, Tax and Legal Consultant, presents effective correspondence strategies—advocating concise, eighth-grade-level writing, prompt replies with only requested documentation, and direct calls for local office matters. He also emphasizes courteous collaboration and cultivating targeted IRS contacts to expedite case outcomes.

Learning Objectives:

• Identify the two primary factors—volume of contacts and complexity of tax law—that complicate IRS communications.
• Recognize when to use written correspondence versus personal telephone calls based on the type of IRS notice or contact.
• Distinguish between essential and extraneous information in IRS responses to ensure clarity and avoid opening new issues.
• Select effective tactics for building and leveraging targeted IRS contacts to expedite case resolution.

Last Review Date: 9/1/2025

Karen Livingston, CFO of Ascender CFO, delves into the evolving role of accountants emphasizing how communication, curiosity, and data-driven storytelling are key to influencing executive decisions. She illustrates how moving beyond technical accuracy to translate financial data into actionable insights builds trust and credibility with clients and teams. Livingston underscores the importance of active listening, scenario planning, and understanding the "why" behind numbers to align financial metrics with strategic goals. She also shares strategies for managing difficult conversations, fostering innovation through psychological safety, and developing junior staff through tailored coaching. This session equips financial professionals to shift from compliance roles to strategic leadership with confidence and empathy.

Learning Objectives:

• Identify the communication techniques accountants can use to build trust and credibility with clients, including translating financial data into actionable business insights
• Recognize how curiosity and a data-driven mindset enable accountants to move from compliance-based roles to strategic advisory positions
• Recall key tools and frameworks—such as scenario planning, drivers-based models, and storytelling dashboards—that support strategic decision-making
• Distinguish the leadership skills needed to foster innovation, coach emerging talent, and create psychologically safe environments that drive team development and prevent burnout

Last Review Date: 9/1/2025

Business owners should proactively structure shareholder agreements to clarify governance, valuation, and exit strategies, ensuring smooth decision‑making and dispute resolution. Brian Axelrad, Partner at Kilpatrick Townsend & Stockton, and Jeffrey Zaluda, Partner at Kilpatrick Townsend & Stockton, outline critical provisions—such as buy‑sell mechanisms, valuation methodologies, funding via insurance, and rights‑of‑first‑refusal—and discuss governance documentation, trust planning, and the importance of life‑cycle planning to mitigate conflict.

Learning Objectives:

• Identify the core purposes and essential components of shareholder agreements and related governing documents in privately-held businesses.
• Recognize the legal and financial considerations underlying different buy‑sell agreement structures, such as cross‑purchase versus redemption arrangements.
• Distinguish among key valuation methodologies—fixed price, third‑party appraisal, and EBITDA multiples—and their applicability in exit scenarios.
• Select appropriate funding mechanisms (life insurance, promissory notes, trust arrangements) to ensure liquidity and tax efficiency when executing buy‑sell provisions.

Last Review Date: 9/1/2025

• Identify key individual tax changes under the OBBB, including rate cuts and standard deduction adjustments.
•  Recognize updates to the Child Tax Credit, AMT thresholds, and new above-the-line deductions.
• Distinguish limitations on mortgage interest, casualty losses, and itemized deductions under OBBB.
• Evaluate the planning implications of new deductions for tip income, overtime, and auto loan interest.

John Fleming, Kaplan Financial Education Discussion Leader, outlines significant FASB updates from 2023 through 2025 to ensure accurate accounting treatments, optimize compliance, and leverage practical expedients. He explains related-party lease guidance, enhanced segment reporting, 2024 pronouncements on stock compensation, codification improvements, convertible debt, and share-based consideration, and previews exposure drafts addressing software cost accounting, environmental credits, and government grant recognition.

Learning Objectives:

• Identify the key provisions and practical expedients introduced by ASU 2023-01 for related-party leases and leasehold improvements.
• Recognize the expanded segment reporting disclosures required by ASU 2023-07, including the significant expense principle and CEO disclosure requirements.
• Recall the major ASUs issued in 2024 and early 2025—covering stock compensation, codification improvements, convertible debt, and share-based consideration—and their respective effective dates.
• Distinguish between the accounting treatments for induced conversions of convertible debt under ASU 2024-04 and debt extinguishment accounting.

Last Review Date: 8/15/2025

Financial professionals and public companies should stay current on recent SEC and PCAOB standards to ensure compliance, improve disclosures, and strengthen audit quality. John Fleming, Kaplan Financial Education discussion leader, explains the SEC's pay-versus-performance, cybersecurity and clawback rules, staff guidance on materiality, and top comment-letter trends. He also reviews PCAOB standards—covering audit evidence, analytical procedures, confirmations, and quality-control requirements.

Learning Objectives:

• Identify the key requirements of the SEC's pay-versus-performance, cybersecurity disclosure, and executive compensation clawback rules.
• Recognize the top 10 SEC comment-letter trends and the staff guidance on quantitative and qualitative materiality considerations.
• Distinguish among PCAOB standards (AS 1000, AS 1105, AS 2301, AS 2310) and their respective auditor responsibilities for evidence, risk responses, and confirmations.
• Estimate the sufficiency and appropriateness of audit evidence and substantive analytical procedures based on assessed risk of material misstatement.

Last Review Date: 8/15/2025

Jen Crofton examines accounting's shifting landscape, spotlighting talent shortages, evolving skill demands, and automation's impact. She emphasizes the need for strategic thinking, storytelling, and tailored career development. Crofton addresses mid-career challenges, resume strategy, and the importance of upskilling. She urges employers to modernize expectations, foster growth paths, and treat finance as a strategic asset—not a cost center—to attract and retain top talent in a competitive, tech-driven environment.

Learning Objectives:

• Identify the key factors contributing to talent shortages and evolving skill demands within the accounting profession.
• Recognize how technological advancements and automation are reshaping accounting roles and skill sets.
• Recall strategies for mid-career professionals to enhance marketability and adapt to shifting employer expectations.
• Distinguish effective employer practices for talent development and retention, including flexible work models and value-driven finance functions.

Last Review Date: 8/1/2025

Nicholas Cappiello of the FASB unpacks the rationale and impact of ASU 2023-08, which brings fair value accounting and enhanced disclosures to crypto assets under U.S. GAAP. He explains how the update streamlines reporting, reduces complexity, and aligns with common industry practices. Cappiello contrasts U.S. GAAP and IFRS approaches, addresses implementation feedback, and emphasizes the importance of stakeholder input through the June 30, 2025 agenda consultation. The session equips accounting professionals to navigate this evolving landscape with greater clarity and confidence.

Learning Objectives:

• Identify the FASB's rationale for issuing ASU 2023-08 and the criteria used to define crypto assets within its scope.
• Recognize how new guidance modifies the accounting and disclosure requirements for crypto assets, including the application of fair value measurement.
• Recall the key differences between U.S. GAAP and IFRS in the treatment of digital assets and how these differences influence financial reporting.
• Distinguish the implications of fair value reporting on financial statements and assess how stakeholder feedback is shaping ongoing standard-setting efforts.

Last Review Date: 8/1/2025

Edward Zollars, CPA, explores key shifts in the tax landscape, from the IRS Direct File program's rollout and its cost-effectiveness debate to heightened scrutiny of ERC claims. He emphasizes audit preparedness, accurate documentation, and evolving IRS guidance. Zollars also examines the Loper Bright case's impact on agency regulation interpretation and the Express Scripts decision's implications for software-related deductions, equipping professionals to navigate today's complex, rapidly changing tax environment.

Learning Objectives:

• Identify the purpose and limitations of the IRS Direct File program and its impact on federal and state tax filings.
• Recognize key documentation requirements and reporting issues related to Employee Retention Credit (ERC) claims, including audit preparedness.
• Recall the implications of the Loper Bright decision and its effect on Chevron deference and agency regulation interpretation.
• Distinguish the key factors in the Express Scripts case that affect eligibility for software-related deductions under Section 199.

Last Review Date: 8/1/2025

Finance and accounting firms must embrace agentic retrieval-augmented generation (RAG) to ground large language models in proprietary data, automate tasks, and generate insights. Kyle Tushaus, Managing General Partner at New West Capital, details how integrating LLMs with SQL and vector databases enables automated financial adjustments, streamlines 10-K/10-Q reporting workflows, and powers custom agents for analytical queries.

Learning Objectives:

• Identify the core components of an agentic RAG systemand their roles in financial data processing.
• Recognize how integrating retrieval-augmented generation enhances traditional LLM workflows to automate tasks like R&D amortization and 10-K/10-Q reporting.
• Distinguish between standard RAG and agentic RAG pipelines in terms of active decision-making and dynamic querying.
• Estimate the efficiency gains and cost savings from deploying custom RAG agents for routine accounting and regulatory compliance tasks.

Last Review Date: 8/1/2025

Organizations subject to the Sarbanes-Oxley Act must maintain rigorous internal controls and certification processes to ensure financial accountability and guard against material misstatements. Okorie Ramsey, Vice President of Sarbanes-Oxley at Kaiser Permanente, outlines the six-step compliance lifecycle—scoping and planning, design and operational testing, remediation, evaluation, and certification—emphasizing risk-based testing, robust management review controls, and collaboration among process owners, auditors, and executives.

Learning Objectives:

• Identify the six key components of a SOX compliance program lifecycle—scoping and planning, design assessment, operational testing, remediation, evaluation, and certification.
• Recognize the roles and responsibilities of CEOs, CFOs, process owners, and external auditors in certifying and maintaining effective internal controls.
• Distinguish between controlled deficiencies, significant deficiencies, and material weaknesses, and their respective impacts on governance and financial reporting.
• Select appropriate management review and IPE (Information Produced by the Entity) controls to mitigate risks of material misstatements in financial statements.

Last Review Date: 8/1/2025

Individuals in the accounting profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. This is an ethics course for New York CPAs with a taxation concentration.

The course begins with a presentation of ethics and ethical behavior, discussing the relationship between morals and ethics and identifying the causes of unethical behavior. It explains the process of ethical reasoning and how to apply it when dilemmas occur. It covers the AICPA Code of Professional Conduct, along with the conceptual framework approach, which helps CPAs identify threats to compliance with the rules and evaluate the significance of those threats. It also includes the AICPA's standards for tax services and Internal Revenue Service requirements for tax professionals' obligations under Treasury Circular No. 230. Finally, it addresses New York State rules on ethics as found in the New York State Law, Rules and Regulations. Examples and case studies are used to illustrate the appropriate application of the rules and also AICPA ethics violations.

Learning Objectives:

• Recognize ethical reasoning used by accountants
• Recognize different principles and rules of the AICPA Code of Professional Conduct
• Identify independence and objectivity issues
• Recognize ethical standards and violations
• Identify elements of AICPA's standards for tax services
• Recognize rules from Circular 230 as they apply to tax services
• Identify the requirements for practicing public accountancy in New York
• Recognize conduct deemed unprofessional by the state of New York

Last Review Date: 7/30/2025

Individuals in the accounting profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. Adhering to ethical standards is both a professional obligation and a legal requirement. This course is designed to meet the ethics requirements for Florida CPAs renewing their licenses. It discusses standards of professional conduct and business practices that should be adhered to by CPAs in order to maximize idealism, justice, and fairness when dealing with the public, clients, and other members of their profession.

The course begins with a presentation of ethics and ethical reasoning, describing the concept of ethics, identifying the causes of unethical behavior, and explaining the process of ethical reasoning. It covers specific rules governing professional conduct, including the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas, and a review of key sections within Florida Board of Accountancy Statutes, Rules and Regulations. Numerous examples are included to help you have a good understanding of ethical standards and apply ethical judgment in interpreting the rules.

Learning Objectives:

• Recognize ethical reasoning used by accountants
• Identify the different parts of the AICPA Code of Professional Conduct
• Recognize the core principles within the AICPA Code of Professional Conduct
• Identify the steps within the conceptual framework approach
• Recognize independence and objectivity issues
• Identify ethical standards and violations
• Recognize the key Florida State Statutes
• Recognize various Florida Board of Accountancy Rules

Last Review Date: 7/1/2025

This course provides Tennessee CPAs with a focused review of ethics standards, covering licensing, unlicensed activity, peer review, and CPE requirements. It incorporates case studies, enforcement trends, and emerging topics like AI and cybersecurity to help participants recognize, recall, and apply ethical obligations in today's professional environment.

This course has been approved by the Tennessee State Board of Accountancy (TSCPA) for 2025.

Learning Objectives:

• Identify where to find Tennessee Accountancy Act and the Board's administrative rules
• Recognize the licensing requirements for individual CPAs and firms in Tennessee
• Recall the consequences and regulatory concerns related to unlicensed activity
• Indicate the structure and timing requirements of the peer review program
• Recognize the core Continuing Professional Education (CPE) requirements, including the ethics component

Last Review Date: 6/15/2025

• Recognize ethics as a strategic leadership tool that builds trust and drives organizational success.
• Distinguish ethical risks related to AI, data privacy, cybersecurity, and emerging technologies.
• Identify how to build cultures of integrity using frameworks like the PLUS model and root cause analysis.
• Recognize the challenges of cross-border dilemmas and future-proofing ethical practices in a globalized, tech-driven environment.

• Recognize the complexities of employment metrics beyond the unemployment rate, including labor force participation and underemployment, to assess workforce trends and disparities.
• Identify the methods for calculating GDP, its limitations, and how GDP growth and contraction signal broader economic health and business cycles.
• Indicate the impacts of government fiscal policy, budget deficits, and trade balances on national economic performance and financial markets.
• Recognize the implications of major tax reforms like the Tax Cuts and Jobs Act on corporate behavior, investment patterns, wages, and long-term fiscal sustainability.

Michael Hoose, CPA and Director at Cherry Bekaert, discusses ASUs effective for 2024 and 2025 across private and public entities. He covers debt conversion options, EPS computations, asset and liability valuation under ASC 606, and portfolio hedge accounting. Topics include supplier finance, common control leasing, insurance contract assumption updates, fair value measurements, tax credit amortization, joint venture accounting, crypto asset reporting, and income tax disclosures.

Learning Objectives:

• Identify the ASUs effective for 2024 and 2025 and their impact on debt conversion features, EPS computations, and convertible instrument accounting.
• Recognize the updated valuation requirements for contract assets and liabilities under ASC 606 in business combinations and their distinction from previous fair value approaches.
• Distinguish between the fair value measurement and disclosure mandates for equity securities with sale restrictions (ASU 2022-03) and derivative liability criteria (ASU 2020-06).
• Recall the enhanced reporting requirements for crypto assets (ASU 2023-08) and income tax reconciliations (ASU 2023-09), including necessary roll forwards and disaggregations.

Last Review Date: 7/10/2025

David Livitt, Global Mobility Tax Partner at Blick Rothenberg, unpacks the complexities of U.S. taxation for citizens abroad and foreign individuals investing in the U.S. He outlines key filing obligations, highlights common pitfalls in residency status and treaty use, and emphasizes the importance of accurate reporting for foreign assets and income. Livitt stresses strategic planning around tax treaties, and timing of moves to reduce double taxation.

Learning Objectives:

• Identify key tax forms and reporting requirements for U.S. citizens abroad, including FBAR and FATCA.
• Recognize how residency status impacts U.S. tax obligations and income sourcing.
• Distinguish common tax treaty benefits that reduce withholding and double taxation.
• Identify outbound and inbound tax planning strategies, such as timing of relocation, leveraging treaty benefits, and identifying favorable tax regimes to optimize cross-border tax efficiency.

Last Review Date: 7/10/2025

• Recognize ethical reasoning used by accountants
• Identify the different parts of the AICPA Code of Professional Conduct
• Recognize the core principles within the AICPA Code of Professional Conduct
• Identify the steps within the conceptual framework approach
• Recognize independence and objectivity issues
• Identify ethical standards and violations
• Recognize the key provisions of the Utah Certified Public Accountant Licensing Act
• Recognize various Utah Certified Public Accountant Licensing Act Rules

Melissa Musser, Director of Risk & Advisory Services at GRF CPAs & Advisors, explains how true enterprise risk management (ERM) differs from traditional risk management by focusing on organization-wide strategy with COSO and ISO frameworks. She urges forming a risk council, defining risk appetite, and involving CPAs and internal audit in assessing and handling risks. Musser also discusses AI's growing role in forecasting risk trends.

Learning Objectives:

• Identify the key elements of true enterprise risk management (ERM), including the COSO and ISO frameworks, and their emphasis on aligning risk processes with organizational strategy.
• Distinguish between traditional risk management and ERM by comparing their scope, governance structures (e.g., risk councils versus siloed roles), and the integration of risk appetite.
• Recall the roles of CPAs and internal audit in supporting ERM activities, such as assessing residual risk, validating control effectiveness, and ensuring transparent reporting to governance bodies.
• Select appropriate risk response strategies—avoidance, transfer, mitigation, or exploitation—by evaluating an organization's defined risk appetite and strategic objectives.

Last Review Date: 7/10/2025

Tyler Otto, President of Specialized Accounting, delves into accounting's AI transformation, emphasizing data mining, predictive analytics, and industry specialization. He warns against over-reliance on AI, underscoring the need for data integrity and human oversight. Otto advocates tracking KPIs like labor margin and employee happiness to boost profitability. His insights highlight scalable systems, niche focus, and employee empowerment as keys to modern firm success in an evolving digital landscape.

Learning Objectives:

• Identify key ways AI and data mining are transforming accounting practices, including detecting inefficiencies and uncovering fraud.
• Recognize the importance of data quality and human oversight when leveraging AI tools in financial analysis.
• Distinguish between methods of obtaining industry-specific data and how specialization can enhance insight accuracy.
• Indicate critical KPIs such as labor margin, client acquisition cost, and employee happiness for firm profitability and efficiency.

Last Review Date: 7/10/2025

Businesses must understand how tariffs affect cost structures, consumer prices, and demand to guide financial forecasting and investment decisions. Kyle Tushaus, CIO of New West Capital, explains how rising import duties increase cost of goods sold, compress margins, and fuel inflation, and discusses implications for inventory accounting, impairment testing, revenue recognition, and going concern assessments, while highlighting key economic indicators.

Learning Objectives:

• Identify how tariffs impact cost of goods sold, consumer prices, and demand
• Recognize the effects of tariffs on inflation and financial forecasting
• Distinguish between tariff-related risks in inventory, impairment, and revenue recognition
• Determine how tariff policy influences going concern assessments and disclosures
• Identify indicators of economic endurance under prolonged tariff uncertainty

Last Review Date: 7/10/2025

• Distinguish between ethics, compliance, and values, and identify the role of regulatory bodies including State Boards, the AICPA, SEC, and PCAOB.
• Apply foundational ethical principles such as integrity, independence, and due care to common accounting scenarios.
• Evaluate risks related to conflicts of interest, client relationships, and discreditable acts using real-world examples and regulatory standards.
• Analyze ethical decision-making models to resolve professional dilemmas and foster a culture of accountability and transparency.

• Identify significant legislative and regulatory developments shaping the federal tax landscape, including the expiration of the TCJA and proposed reforms like the Fair Tax Act.
• Recognize shifting IRS enforcement priorities, particularly increased scrutiny of high-income individuals, small businesses, and cryptocurrency transactions.
• Evaluate the implications of proposed Circular 230 revisions, including expanded definitions of disreputable conduct and new requirements for preparer compliance and disclosures.
• Assess the operational and ethical risks tax professionals face amid evolving IRS procedures, taxpayer service goals, and automation trends.

The IRS's new Centralized Partnership Audit Regime shifts much of the audit burden onto partnerships themselves. Colin Walsh, partner at Baker Tilly, explains that the rules introduce new adjustment options, heighten potential costs, and complicate filing decisions. He offers broad strategies for navigating the change and emphasizes the need for an engaged partnership representative as the guidance and enforcement landscape keeps evolving.

Learning Objectives:

• Identify the core shifts CPAR makes to partnership audit liability and administration, including the concept of the imputed underpayment.
• Recognize scenarios where negative or positive adjustments—handled through push-out, modification, or AAR—affect partners' tax obligations.
• Distinguish among push-out statements, imputed-underpayment modifications, and AAR filings when choosing a compliance approach.
• Select effective strategies for appointing and empowering a partnership representative to manage CPAR examinations and subsequent IRS interactions.

Last Review Date: 6/10/2025

Rachel Anevski, CEO of Matters of Management, explores the ongoing talent war in public accounting, highlighting challenges like digital transformation, changing firm structures, and alternative CPA pathways. She emphasizes leadership development, cultural alignment, and retention strategies, while critiquing remote work and private equity's influence. Anevski advocates for flexible mindsets, solopreneurship, and investment in support staff as future-forward approaches. Her insights offer a roadmap for firms navigating workforce shifts and sustaining long-term organizational growth.

Learning Objectives:

• Identify key factors contributing to the ongoing talent war in public accounting, including digital transformation, political shifts, and evolving workforce expectations.
• Recognize effective strategies for improving talent recruitment and retention, with an emphasis on cultural alignment, active recruiting, and the development of leadership skills.
• Distinguish traditional CPA firm models from emerging structures like private equity-baked firms, ESOPs, and solopreneur models, and assess their impact on firm culture and growth.
• Evaluate the implications of alternative CPA licensure pathways, including potential effects on workplace dynamics, CPA competency, and long-term firm success.

Last Review Date: 6/10/2025

Phil Marciano, partner at Citrin Cooperman, outlines the most frequent financial statement pitfalls he encounters while reviewing not-for-profit organizations. He highlights improper classification of assets and lease items, mishandling of conditional versus unconditional contributions, board-designated versus donor-restricted net assets, errors in functional expense and cash-flow presentations, and overlooked non-cash gifts. Marciano stresses robust internal controls, staff training, and vigilant board oversight to avoid these GAAP violations.

Learning Objectives:

• Identify the relevant FASB Codification topics (e.g., 958, 606, 842) that govern not-for-profit reporting and the situations in which industry-specific guidance overrides general GAAP.
• Distinguish conditional from unconditional contributions and indicate the correct balance-sheet and revenue-recognition treatment for each funding type.
• Recall the required presentation formats for the statement of activities, cash-flow statement, and statement of functional expenses, and recognize the misclassifications that most often appear in practice.
• Select the proper classifications for cash equivalents, leases, board-designated versus donor-restricted net assets, and non-cash gifts, and estimate the internal-control actions needed to prevent related reporting deficiencies.

Last Review Date: 6/10/2025

Amid evolving tariffs and shifting monetary policy, Kyle Tushaus of New West Capital dissects 2025's macro landscape—growth, inflation, employment—and flags critical signals for finance teams. He explores new U.S. tariff regimes, sector-specific pressures, and accounting ramifications from costing to impairment, then outlines supply-chain strategies, hedging tactics, and disclosure best practices, offering CPAs forward-looking indicators and guidance for navigating persistent trade uncertainty.

Learning Objectives:

• Identify critical 2025 macroeconomic signals and recognize the latest U.S. tariff policy shifts that accounting and finance professionals must monitor.
• Recall historical trade precedents to distinguish the probable sector-specific and regional impacts of current tariff strategies.
• Estimate the financial-statement effects of tariff-driven price fluctuations and indicate the disclosures CPAs should include in MD&A and risk factors.
• Select effective sourcing, hedging, and communication strategies that enable organizations to navigate tariff risks and inform boards and investors.

Last Review Date: 6/10/2025

Steven Wrappe, National Technical Leader, Transfer Pricing, at Grant Thornton, discusses evolving IRS scrutiny of transfer pricing, highlighting ASC 740 compliance, increased audit risk, and penalty exposure under IRC Section 6662. He explains how tariffs complicate transfer pricing by impacting import valuations and U.S. taxable income. Wrappe emphasizes the need for robust documentation, proactive risk assessments, and strategic pricing adjustments. He also examines landmark cases like Amgen and the operational uncertainties created by volatile tariff policies.

Learning Objectives:

• Identify recent shifts in IRS enforcement of transfer pricing rules, including the imposition of penalties and the impact on ASC 740 financial reporting requirements.
• Recognize essential documentation practices that support transfer pricing compliance and help mitigate exposure to significant IRS penalties under IRC Section 6662.
• Distinguish how tariffs and transfer pricing interact in cross-border transactions and assess the implications for import valuation and taxable income.
• Estimate the financial risks of transfer pricing disputes, including penalties and shareholder impacts, and formulate early-stage strategies for mitigating exposure.

Last Review Date: 6/10/2025

• Recognize ethical reasoning used by accountants
• Identify the different parts of the AICPA Code of Professional Conduct
• Recognize the core principles within the AICPA Code of Professional Conduct
• Identify the steps within the conceptual framework approach
• Recognize independence and objectivity issues
• Identify ethical standards and violations
• Identify key sections of the Arizona Accountancy Statutes (A.R.S: Title 32 Chapter 6 - Certified Public Accountants)
• Recognize Arizona Board of Accountancy Rules (A.A.C: Title 32 Chapter 6 Certified Public Accountants)

Join Professor Mark Mishler, MBA, CPA, CMA, for a deep dive into the rising use of non-GAAP financial measures. Learn how these metrics can clarify—or mislead—stakeholders, and gain practical guidance on compliance, transparency, and internal controls. Ideal for finance professionals navigating today’s evolving reporting standards.

Learning Objectives:

• Understand the growing use of non-GAAP financial reporting, its intended purpose, and the potential for misuse or misrepresentation.
• Identify key SEC requirements for presenting non-GAAP financial metrics, including reconciliation rules, prominence standards, and disclosure expectations
• Identify how to critically assess non-GAAP disclosures, recognize red flags, and apply professional skepticism in financial analysis.
• Distinguish best practices for developing internal policies, audit committee oversight, and disclosure controls that ensure the integrity and transparency of non-GAAP reporting.

Last Review Date: 5/15/2025

Accounting and audit professionals need a clear understanding of SOC reports to manage risk and evaluate third-party providers. Jared James, CPA and IT security specialist, shares his SOC expertise in interpreting auditor opinions, control testing, and system descriptions with confidence.

Learning Objectives:

• Distinguish between SOC 1, SOC 2, and SOC 3 reports based on purpose, audience, and reporting criteria.
• Identify and interpret the key components of a SOC report, including the auditor’s opinion, system description, and controls testing.
• Recognize the elements and application of SOC Type 1 and Type 2 reports and evaluate the level of assurance they provide.
• Indicate how SOC report findings are used to assess third-party risk, support compliance efforts, and inform audit decisions.

Last Review Date: 5/15/2025

CPA firms are adopting advanced scheduling to alleviate "busy season" stress, reduce burnout, and enhance client satisfaction. CPAs Ann Irons and Brenda Cannon highlight how structured workflows, client education on extensions, and efficient internal processes significantly improve profitability and retention. They also emphasize consistent communication, ample scheduling "cushion," and technology-based automation to ensure balanced workloads and sustainable work-life integration.

Learning Objectives:

• Identify key advantages of adopting a structured scheduling system in CPA firms, including reduced burnout, enhanced client satisfaction, and improved profitability.
• Recognize essential strategies for communicating scheduling changes to clients, stressing consistent messaging and alleviating extension-related concerns.
• Distinguish scheduled from traditional unscheduled workflows and indicate how scheduling fosters more efficient capacity management.
• Estimate the additional "cushion" needed within scheduled workflows to accommodate unexpected events while maintaining high-quality service.

Last Review Date: 05/01/25

Companies seeking robust financial health must adopt collaborative budgeting, three-statement forecasting, and dynamic scenario analysis. In this FMN Plus segment, Megan Schoeps, Director of CFO Advisory at Wiss, highlights the necessity of balance sheet and cash flow projections for true financial insight, emphasizing agile budgeting models, cross-departmental communication, and the strategic role of AI-driven tools—ultimately supporting better decision-making and fostering resilience amid economic uncertainties.

Learning Objectives:

• Identify best practices for budgeting processes—including collaboration, three-statement modeling, and iterative updates—to enhance overall financial accuracy.
• Recognize how balance sheet and cash flow forecasting complement income statements to provide a more complete financial picture.
• Distinguish the role of scenario analysis and AI-driven tools in developing agile forecasts and managing economic uncertainties.
• Estimate working capital impacts on cash flow and indicate strategic responses to optimize liquidity.

Last Review Date: 05/01/25

European expansion offers attractive opportunities for multinational firms, but success requires nuanced understanding of the region's regulatory diversity. Swiss attorney Peter Ruggle outlines key considerations—from selecting legal structures and navigating tax incentives to adhering to local audit standards and OECD-aligned transfer pricing. He emphasizes Europe's highly skilled workforce, cultural complexities, and harmonized financial regulations as both advantages and challenges for sustainable cross-border operations.

Learning Objectives:

• Identify the key legal structures for businesses operating in Switzerland and broader Europe, including AGs, GmbHs, and sole proprietorships.
• Recognize the major tax regimes and strategic tax incentives available to businesses within the European Union and Switzerland.
• Recall the accounting standards applicable across Europe and the factors influencing their selection by businesses.
• Identify the challenges and compliance considerations involved in auditing European subsidiaries of multinational corporations.

Last Review Date: 05/01/25

Entities relying on agreed-upon procedures engagements must understand key enhancements in SSAE No. 19 to better tailor reporting, broaden distribution, and address evolving subject matters. Michael Manspeaker, CPA, CGMA, of SEK CPAs & Advisors explains how removing the need for pre-specified parties, allowing general-use reports, and enabling CPAs to develop procedures helps smaller entities optimize cost-effectiveness while ensuring independence, high-quality documentation, and pertinent findings.

Learning Objectives:

• Identify the key changes introduced by SSAE No. 19, including the removal of restrictive distribution requirements and the practitioner's ability to develop procedures.
• Distinguish between the roles of an engaging party and a responsible party in agreed-upon procedures (AUP) engagements.
• Recognize how independence, thorough documentation, and clearly stated findings contribute to high-quality AUP engagements.
• Indicate how smaller or less complex entities can benefit from the cost-effectiveness and flexibility offered by SSAE No. 19.

In an exclusive interview, Wayne Berson, CEO of BDO USA, shares why the firm made the bold move to adopt an Employee Stock Ownership Plan (ESOP)—becoming the first major accounting firm to do so. He offers insights how the ESOP strengthens employee engagement, supports retention, and aligns with BDO's purpose-driven culture—offering every employee a stake in the firm's success and future.

Learning Objectives:

• Recognize the strategic rationale behind BDO USA's adoption of an Employee Stock Ownership Plan (ESOP) as an alternative to traditional partnership or private equity models.
• Identify how ESOPs can influence employee engagement, retention, and firm culture
• Identify key considerations and steps involved in implementing an ESOP, including employee education and governance
• Distinguish the business and financial impacts of employee ownership on firm sustainability, leadership, and succession planning.

Last Review Date: 05/01/25

• Identify key differences between strategic and tactical cash flow models and their role in crisis management.
• Recognize the importance of a 13-week cash flow forecasting approach for managing liquidity before, during, and after disruptions.
• Identify strategies for establishing a war room to enhance financial decision-making and crisis response.
• Recognize proactive financial planning techniques to mitigate risks and improve business resilience.

• Distinguish key IRS divisions, their roles, and taxpayer data security under Section 6103.
• Identify audit processes, respond to Information Document Requests (IDRs), and escalate issues to IRS Appeals.
• Identify IRS collection actions, prevent enforcement measures, and evaluate resolution options like installment agreements and offers in compromise.
• Recognize the functions of the IRS Independent Office of Appeals, Fast Track Appeals, and Post-Appeals Mediation to settle disputes effectively.

Don't miss Kaplan's hedge accounting course! Join Tim Potter, CPA, Managing Director at HedgeStar, as he simplifies ASC-815 and IFRS-9. Learn how hedge accounting enhances transparency, stabilizes earnings, and strengthens risk management. Gain actionable insights to optimize hedging strategies, ensure compliance, and boost stakeholder confidence.

Learning Objectives:

• Recognize ASC-815 and IFRS-9 principles and their role in financial reporting transparency.
• Identify how hedging reduces earnings volatility, boosts stakeholder confidence, and lowers capital costs.
• Distinguish hedge qualification, effectiveness testing, and regulatory documentation requirements.
• Identify derivatives like swaps, futures, and options and understand how they enhance risk management and stability.

Last Review Date: 4/1/25

Unlock the secrets to ethical, successful M&A deals with expert insights from Bill Haemmerle, Partner at Wiss & Company, LLP. Navigate key challenges like competency gaps, conflicts of interest, and internal controls. Discover game-changing strategies for fair negotiations, ethical due diligence, and smooth post-close transitions. Elevate your dealmaking with bold approaches that enhance transparency, mitigate risks, and set new standards in ethical M&A.

Learning Objectives:

• Recognize ethical challenges in mergers and acquisitions, including competency gaps, conflicts of interest, and post-transaction responsibilities
• Identify potential conflicts of interest among service providers, such as investment bankers and professional advisors, and their impact on transaction integrity
• Distinguish key internal controls necessary for transaction security, including financial approvals, fund transfers, and post-close oversight
• Evaluate ethical considerations in buyer and seller conduct, including fair negotiations, due diligence practices, and operating in good faith

Last Review Date: 4/1/25

The accounting profession faces a talent shortage, known as the pipeline issue. In response, the National Pipeline Advisory Group (NPAG) formed in 2023 and developed six pillars in 2024 to address it. Denise Probert, CPA and educator, explores these pillars, examining root causes, education, and employee experience. She shares how universities and firms can adapt, offering actionable steps for addressing the pipeline issue.

Learning Objectives:

• Identify the six pillars of the National Pipeline Advisory Group
• Recognize the root causes of the pipeline issue
• Recall the changes that universities and firms should implement in response to the pipeline issue
• Identify the alternate pathways to CPA licensure that states like Colorado have adopted

Last Review Date: 4/1/25

Plan sponsors must stay ahead of 401(k) requirements to ensure compliance, reduce audits, and maintain trust. Doug Williams and Josh Alexander of Alexander & Williams, PLLC highlight updated audit triggers, valid investment certifications, and safeguards like timely remittances, clear compensation definitions, record retention, and automated eligibility. They urge proactive oversight, early preparation, open communication, and using the DOL's voluntary correction when necessary.

Learning Objectives:

• Identify triggers for 401(k) plan audits and recognize the key participant metrics involved.
• Recall essential documentation requirements and select appropriate recordkeeping controls to maintain compliance.
• Distinguish between audit types (ERISA Section 103(a)(3)(C) vs. full scope) and estimate the impact of obtaining an investment certification on costs.
• Indicate effective strategies for addressing common plan deficiencies, ensuring timely remediation and compliance.

Last Review Date: 4/1/25

The early 2000s saw major accounting scandals like Enron and WorldCom, leading to the Sarbanes-Oxley Act (SOX). This law enhanced financial transparency, creating the PCAOB and strengthening accountability. Robert Conway, CPA, explores SOX's impact, focusing on Section 302 certifications, disclosure committees, and clawback provisions under SOX and Dodd-Frank. He emphasizes that while tasks can be delegated, CEOs and CFOs remain ultimately accountable for financial reporting.

Learning Objectives:

• Recognize the significance of Sarbanes-Oxley Section 302 certifications and the legal responsibilities of CEOs and CFOs in ensuring accurate financial disclosures
• Identify the key components of disclosure controls and procedures, including their role in preventing financial misstatements and ensuring regulatory compliance
• Recall the penalties and legal consequences for false certifications under Sarbanes-Oxley, including fines and potential imprisonment
• Recognize the role of disclosure committees and internal control processes in enhancing corporate governance and mitigating financial reporting risks

Last Review Date: 4/1/25

• Define sexual harassment.
• Understand the role of Title VII of the Civil Rights Act of 1964 and how it's been used to define sexual harassment.
• Understand the Illinois Human Rights Act and how the Illinois Department of Human Rights administers it.
• Identify quid pro quo harassment and give an example of it.
• Identify hostile work environment harassment and give an example of it.
• Summarize the steps required to report sexual harassment in the workplace.
• Explain the steps required to report sexual harassment to an outside entity.
• Explain protection from retaliation.
• Describe the responsibilities and liabilities of an employer.

Economic Value Added, EVA, is a powerful yet often overlooked tool for risk management. Many accountants focus on EVA for performance measurement but miss its potential for identifying and mitigating risks. Alan Gorlick, CEO of Gorlick Financial Strategies, explains how EVA can optimize resource allocation, align investments with value creation, and reduce operational risks. With practical insights on dynamic metrics, bonus plans, and tools like Monte Carlo simulations, this segment equips financial leaders to turn uncertainty into opportunity and drive long-term profitability.

Learning Objectives:

• Indicate how Economic Value Added (EVA) integrates with cost of capital analyses and advanced valuation models for risk-adjusted decision-making
• Explain how EVA serves as a measure of true economic profit and improves resource allocation decisions
• Recognize how EVA can identify and mitigate risks by aligning investment decisions with value creation
• Identify how to address risk challenges, such as suboptimal outcomes and agency problems, through objective and measurable EVA-based metrics

Managing a mobile workforce presents significant challenges for accounting and finance professionals, from navigating complex tax regulations to ensuring compliance with multi-jurisdictional payroll and reporting requirements. This expert-led course, featuring global mobility specialist David Livitt, provides a comprehensive guide to handling inpats and expats, tax equalization strategies, withholding obligations, and corporate risk mitigation. Gain practical insights into structuring payroll, leveraging tax credits, and optimizing compliance while supporting a globally mobile workforce. Stay ahead in the evolving landscape of international workforce management with expert strategies and best practices.

Learning Objectives:

• Recognize how to design and implement mobility policies that balance cost efficiency, compliance, and employee satisfaction
• Identify the key phases of the mobile workforce lifecycle, including pre-assignment planning, payroll management, compliance, and repatriation
• Distinguish withholding obligations and foreign tax requirements and exemptions to minimize compliance risks and avoid double taxation
• Explore tax protection policies that shield employees from paying excessive taxes in high-tax jurisdictions while benefiting from tax planning strategies

Last Review Date: 3/01/2025

Auditing can seem complex and overwhelming at first, with its intricate standards, regulations, and risk assessments. Industry veteran Marty Van Wagoner simplifies the process and equips accountants and finance professionals with the knowledge they need to navigate audit evidence with confidence. Covering essential standards, PCAOB and AICPA guidance, and recent regulatory changes, this course provides practical insights into risk assessment, audit procedures, and the evolving role of technology in audits. With real-world examples and expert strategies, you'll gain the skills to conduct high-quality audits and enhance financial integrity. Stay ahead of industry changes and refine your auditing approach today!

Learning Objectives:

• Identify principles of sufficient and appropriate audit evidence in line with professional standards.
• Recognize the need for professional skepticism in critically evaluating evidence and identifying potential misstatements.
• Identify data analytics and automated tools to enhance audit quality and efficiency.
• Recognize ethical considerations, fraud risks, and emerging auditing standards effectively

Last Review Date: 03/01/25

It is inevitable that accountants will face ethical dilemmas during their careers. Throughout time, there have been many ethical decision-making models presented to help accountants navigate these dilemmas. Dr. Joan Lee, CPA, Professor of Accounting and Deloitte Fellow of Accounting at Fairfield University, presents a new theory, RADAR. The RADAR framework which stands for Research, Analyze, Decide, Act and Reflect provides a practical approach to ethical decision-making and emphasizes the importance of ethical sensitivity as a prerequisite to ethical decision-making. Lee also notes that moral intention itself is not sufficient on its own to guarantee that ethical decisions will translate into concrete actions in accounting practice.

Learning Objectives:

• Identify the five components of the RADAR model
• Recognize the need for ethical sensitivity as prerequisite for ethical decision-making
• Recall that contextual factors, situational pressures, personal biases, and conflicting values all play a significant role in shaping ethical decisions
• Identify the ways firms and universities can support both practitioners and students in making ethical decisions

Last Review Date: 3/1/2025

In a rapidly evolving financial landscape, staying ahead of industry shifts is more critical than ever. In this must-watch segment, Bill Sheridan of the Maryland Association of CPAs, explores how accounting and finance professionals can thrive amid AI, automation, and digital transformation. Learn how to adapt to hybrid work models, cybersecurity risks, and evolving regulations, turning disruption into opportunity. Packed with expert insights and actionable strategies, this session is key for staying competitive, upskilling, and leveraging technology to drive success in the future of finance.

Learning Objectives:

• Recognize how advancements in technology are transforming traditional accounting roles into strategic advisory, data analytics, and AI specialist positions
• Distinguish key non-technical skills required for accounting professionals to remain competitive, including leadership, communication, strategic thinking, collaboration, and anticipation
• Identify how AI, automation, and advanced analytics can enhance productivity, improve decision-making, and create new opportunities within the accounting and finance profession
• Identify strategies for addressing talent shortages, workforce expectations (such as remote work and work-life balance), and evolving business models to remain relevant in the profession

Last Review Date: 3/1/2025

State and local governments must navigate unique GASB reporting requirements to ensure accurate financial statements, maintain compliance, and uphold public trust. In this segment, Phil Marciano, Partner at Citrin Cooperman, explains how to address the complexities of net investment in capital assets—including the treatment of unspent bond proceeds, premiums, and refunds—and emphasizes the proper presentation of lease and subscription-based assets. He also highlights the importance of correctly classifying OPEB liabilities, integrating new guidance under GASB 100 for accounting changes and error corrections, and maintaining relevant disclosures in management’s discussion and analysis.

Learning Objectives:

• Identify common errors in calculating net investment in capital assets, and indicate appropriate methods to correct them in governmental financial statements
• Distinguish between total and net OPEB liabilities, and estimate their respective impacts on current versus noncurrent classifications
• Recognize the key requirements of GASB 100 regarding accounting changes and error corrections, and recall best practices for presenting restatements transparently
• Select strategies for enhancing Management’s Discussion and Analysis disclosures, and recognize how to properly incorporate restricted assets and year-over-year comparative insights

Last Review Date: 3/1/2025

Mastering multistate taxation is more critical than ever for accounting and tax professionals navigating the evolving landscape of nexus, withholding, and the convenience rule. Our expert-led course, featuring Mark Klein, Partner at Hodgson Russ, unpacks the latest developments in economic nexus standards, the impact of remote employees on tax obligations, and the complexities of state tax compliance. Equip yourself with the knowledge to help businesses and clients navigate the intricate world of multistate taxation confidently. Don’t miss this opportunity to elevate your expertise and safeguard your organization from costly tax liabilities!

Learning Objectives:

• Distinguish between physical and economic nexus and identify how states establish tax obligations for each
• Recognize how remote employees influence nexus determination for businesses and legal precedents that shape taxation policies for remote workers.
• Recognize the risks of non-compliance and the benefits of voluntary disclosure programs offered by the Multistate Tax Commission (MTC).
• Identity strategies for mitigating double taxation, including establishing bona fide home offices or structuring employment arrangements in tax-favorable ways.

Last Review Date: 3/1/2025

Tax reporting for digital assets has evolved with new rules and forms to address digital currencies, stablecoins, NFTs, and tokenized securities. Seth Poloner, Managing Director at E&Y, joins this segment to discuss new IRS reporting requirements for digital assets and key regulations in the crypto era. This includes discussion of broker responsibilities, reporting rules for transactions like stablecoins, NFTs, and tokenized securities, as well as new Form 1099-DA reporting. He also discusses the importance of staying up to date with changes in digital asset reporting and ensuring good faith efforts in compliance.

Learning Objectives:

• Recognize the responsibilities of brokers in digital asset transactions
• Identify key IRS reporting requirements for digital assets
• Recognize the importance of staying updated on changes in digital asset tax reporting
• Identify reporting rules for digital currencies, stablecoins, NFTs, and tokenized assets

Last Review Date: 3/1/2025

• Identity features of digital assets, including cryptocurrencies, tokens, and NFTs
• Recognize key trends driving digital adoption, such as ETFs, regulatory advancements, and major company -investments.
• Distinguish U.S. GAAP's fair value approach from IFRS guidance on intangible assets
• Identify audit-ready practices with strong internal controls and compliance measures for digital assets

• Identify how AI tools, like ChatGPT-4 Omni, can automate tasks, analyze data, and generate outputs such as financial reports, visualizations, and forecasts
• Recognize how AI can be integrated into accounting workflows to streamline tax research, audit preparation, and financial analysis
• Recognize the importance of human oversight in ensuring AI-generated outputs are accurate, compliant, and free of harmful biases
• Identify the art of prompting, including zero-shot, one-shot, and few-shot techniques, to maximize AI accuracy and efficiency

Understanding the complexities of financial statement analysis, fraud detection, and corporate governance is essential for accountants aiming to ensure accuracy and integrity in financial reporting. Tom Robinson, Chief Investment Officer at Robinson Global Investment Management, discusses key strategies for identifying financial irregularities, including analyzing inter-relationships among financial statements, distinguishing legitimate cash flows from reclassified transactions, and scrutinizing aggressive revenue recognition practices. He highlights critical metrics and red flags, such as accounts receivable growth relative to revenue, and emphasizes the importance of applying the fraud triangle framework to detect early signs of financial fraud.

Learning Objectives:

• Identify key inter-relationships among financial statements to detect unusual variances and potential fraud
• Recognize critical red flags in revenue recognition, accounts receivable growth, and non-operating gains that may indicate financial irregularities
• Determine how the fraud triangle framework can be applied to identify early signs of financial fraud
• Identify corporate governance benchmarks and lessons from historical fraud scandals to enhance audit practices and prevent financial statement manipulation

Last Review Date: 02/01/25

Technology Business Management (TBM) aligns technology investments with business goals, optimizing costs and driving value creation. Jack Bischof, GM of the TBM Council, explains how TBM provides a standardized framework and taxonomy to improve cost transparency, streamline financial processes, and support informed decision-making across finance, technology, and operations. He highlights TBM's evolution beyond traditional IT Financial Management (ITFM) to address resource allocation, consumption trends, and unit economics, while also tackling emerging challenges from cloud computing, AI, and other technologies. TBM empowers organizations to achieve agility, predictability, and strategic alignment in a rapidly changing digital landscape.

Learning Objectives:

• Recognize TBM from traditional ITFM in strategic decision
• making and cost transparency.
• Identify how the TBM taxonomy enhances cost allocation and resource utilization.
• Determine TBM's role in managing cloud and AI investments effectively.
• Identify key factors for successful TBM implementation, including executive support and data management.

Last Review Date: 02/01/25

What is a Finance Business Partner? Andi Lonnen, Chief Energizing Officer, at FBP Academy shares what differentiates a Finance Business Partner from a "traditional accountant." Lonnen details strategies, like the 9Cs, that Finance Business Partners can employ to create successful relationships with their clients and colleagues. She also delves into the challenges that Finance Business Partners face, including an unsupportive organizational culture that perpetuates negative stereotypes about finance professionals. Andi also reminds finance and accounting professionals to celebrate even the "small" wins they achieve for their partners.

Learning Objectives:

• Recognize the difference between a Finance Business Partner and a traditional accountant
• Identify the "9 Cs" for Finance Business Partners
• Recall the importance of commercial acumen for Finance Business Partners
• Recognize the challenges Finance Business Partners face when working with clients and colleagues
Prerequisites/Advanced Preparation: Work experience in a corporate staff environment, or an introductory course in business management.
Speaker/Author: Andi Lonnen

Last Review Date: 02/01/25

Understanding the complexities of employee benefit plan (EBP) audits is crucial for plan sponsors to ensure compliance, safeguard plan assets, and meet Department of Labor (DOL) and IRS requirements. Amanda Goar, Principal at Baker Tilly and National Leader of the Employee Benefit Plan Practice, discusses the key factors in preparing for a successful EBP audit, including changes in participant threshold rules, the importance of accurate plan documentation, and the role of SOC reports in evaluating service providers. She emphasizes the significance of timely contribution remittances, proper reconciliation of plan data, and understanding plan provisions related to vesting, distributions, and participant loans.

Learning Objectives:

• Identify key regulatory requirements and thresholds that determine when an employee benefit plan (EBP) audit is required under DOL and IRS guidelines
• Recognize the critical role of SOC reports in assessing service provider controls and ensuring compliance with user entity control considerations
• Recognize common audit deficiencies, including contribution timeliness, inaccurate participant data, and vesting errors, and how to address them proactively
• Determine best practices for selecting a qualified EBP auditor, emphasizing expertise, audit quality, and alignment with plan-specific needs over cost considerations

Last Review Date: 02/01/25

Minimizing estate and gift tax penalties is important for preserving wealth and ensuring compliance with tax regulations. Beth Kaufman and Melissa Wiley, Partners with Lowenstein Sandler in Washington DC, join this segment to discuss best practices and compliance strategies with respect to estate and gift taxes. This includes discussion of reasonable cause and willful neglect, building a persuasive case for reliance on tax professionals, and understanding penalties for appraisers under IRC Section 6695A. They also discuss strategies to manage late filing and payment penalties, how to leverage the Internal Revenue Manual for penalty abatement/reasonable cause statements, and considerations when applying first-time abatement (FTA).

Learning Objectives:

• Identify the common reasons for penalties related to estate and gift tax filings
• Recognize the criteria for reasonable cause and willful neglect in tax penalties
• Recognize types of penalties for appraisers under IRC Section 6695A
• Determine strategies to manage and avoid late filing and payment penalties

Last Review Date: 02/01/25

It's no secret that elections are consequential for a variety of reasons. One key area that experts are watching in light of the 2024 election is tax policy. Kasey Pittman, Director of Tax Policy, at Baker Tilly, walks viewers through the provisions which are set to expire at the end of 2025. She provides her insights regarding potential avenues for tax reform, highlighting the reconciliation process and its limitations. Pittman delves into the impact of a Republican unified government and what that could mean for tax reform, such as in the state and local tax arena. She also explores the challenges that tax advisors and businesses may face in 2025 and how those advisors can best support their clients.

Learning Objectives:

• Identify the provisions which are set to expire at the end of 2025
• Recognize the consequences of the 2024 election for potential tax reform
• Recall the challenges of implementing tax reform
• Identify the limitations of the reconciliation process

Last Review Date: 02/01/25

Understanding the evolving role of AI and emerging technologies in audit processes is essential for firms aiming to enhance efficiency, accuracy, and client service. Jonathan Kraftchick, Partner & Innovation Leader, and Tara Edwards, Chief Transformation Officer at Cherry Bekaert, discuss how AI and emerging technologies are transforming audit planning, execution, and reporting. They highlight AI's role in anomaly detection, risk assessment, sampling precision, and continuous auditing, while emphasizing the importance of proper training, data security, and firm readiness. The conversation emphasizes professional skepticism, compliance, and strategic oversight for effective AI adoption.

Learning Objectives:

• Identify how AI and emerging technologies are transforming key areas of audit planning, execution, and reporting
• Recognize the importance of proper training, data security, and organizational readiness for effective AI adoption in audit processes
• Determine the role of professional skepticism and compliance measures in managing AI-driven audit insights
• Recognize the potential benefits and risks of AI implementation, including anomaly detection, risk assessment, sampling precision, and continuous auditing

Last Review Date: 02/01/25

Accountants must adapt to the transformative impact of Artificial Intelligence (AI) and evolving ethical standards to remain competitive and provide value to clients. Frank Castillo highlights the shift from compliance-focused practices to consulting roles, emphasizing the importance of leveraging AI tools for deeper industry insights and enhanced client services. He discusses how emerging legislation, such as data privacy laws in California, Utah, and Colorado, necessitates robust data governance and transparency. Castillo also explores strategies for fostering client trust through meaningful connections, addressing algorithmic bias in AI systems, and balancing technological advancements with a human-centered approach.

Learning Objectives:

• Recognize the impact of AI on the accounting profession
• Identify ethical and legal challenges of AI integration
• Recall the importance of human connection and client relationships
• Select strategies for adapting to technological advancements

Last Review Date: 1/1/2025

Discover how AI is revolutionizing forensic accounting in this insightful interview with David Zweighaft, a leading expert in the field. Zweighaft explores how advanced AI tools enhance fraud detection, improve efficiency in analyzing vast datasets, and aid in uncovering hidden financial irregularities. He highlights the ethical considerations and challenges of integrating AI, such as mitigating biases and validating AI-generated findings. By balancing the power of AI with professional skepticism and human judgment, forensic accountants can strengthen their investigative processes and ensure ethical, reliable results. This discussion is a must-watch for those looking to future-proof their forensic accounting practices.

Learning Objectives:

• Identify how AI enhances forensic investigations by automating data analysis, detecting patterns, and uncovering financial irregularities
• Recognize how to develop skills to critically evaluate AI-generated outputs and ensure the reliability of forensic findings
• Distinguish ethical challenges, such as human bias in AI models, and assess the legal admissibility of AI-generated evidence
• Identify how to utilize AI tools effectively to enhance audits, identify risks, validate findings, and trace complex financial transactions

Last Review Date: 1/1/2025

Gain invaluable insights from Jessica McClain, a trailblazing financial leader and CFO at Girl Scouts Nation's Capital, as she explores how women can overcome barriers and excel in accounting and finance leadership. In this empowering discussion, McClain highlights actionable strategies, including the power of mentorship, leadership development programs, and fostering inclusive workplace cultures. Drawing on her extensive experience, she delves into breaking stereotypes, achieving work-life harmony, and building equitable opportunities in male-dominated industries. This conversation offers valuable insights for anyone dedicated to promoting gender equity and empowering women to thrive and lead in the field of finance.

Learning Objectives:

• Identify common barriers to gender diversity in finance and accounting - including unconscious bias, lack of female role models, and unsupportive work cultures
• Recognize the role of mentorship programs and leadership development in supporting career growth for women in finance
• Recognize the benefits of gender diversity for organizational performance - including improvements in decision-making, innovation, and productivity
• Identify strategies for continuous learning that support career advancement, especially for women in the evolving landscape of finance and accounting

Last Review Date: 1/1/2025

Accountants advising clients with valuable art collections must navigate the complexities of the evolving art market to optimize financial outcomes, ensure proper estate planning, and mitigate risks. Wendy Battleson, Private Banker at Bank of America, explains key strategies for managing art assets, focusing on the importance of provenance and clear title, effective use of auction guarantees, and leveraging art collections to minimize capital gains taxes through mechanisms like step-up in basis. She also emphasizes the critical role of open communication between accountants and clients about art assets, addressing the unregulated nature of the art market, and the necessity of proper documentation and appraisal to safeguard investments.

Learning Objectives:

• Identify key strategies for managing art assets to optimize financial outcomes and mitigate risks in estate planning
• Recognize the importance of provenance and clear title in verifying the authenticity and value of art collections
• Distinguish between the roles of private banks and boutique lenders in art finance and their impact on clients' financial strategies
• Indicate how leveraging art collections through mechanisms like step-up in basis can minimize capital gains taxes for clients with low cost basis

Prerequisites/Advanced Preparation: Work experience in a corporate staff environment, or an introductory course in finance.
Speaker/Author: Wendy Battleson

Last Review Date: 1/1/2025

Understanding Pass-Through Entity Tax (PTET), Net Investment Income Tax (NIIT), and Self-Employment Contributions Act (SECA) tax is important for identifying strategies to minimize tax liabilities for owners and partners of pass-through entities. David Kirk, Tax Partner and leader of the Private Tax Group of Ernst & Young LLP's National Tax Department, joins this segment to discuss key tax issues for PTEs and explains the differences between credit and corporate taxation models for PTET, state-specific rules, and the impact of default elections. This includes discussion of how pro rata allocation affects deductions and credits, potential S Corporation status issues, and the role of grantor trusts.

Learning Objectives:

• Identify the differences between credit and corporate taxation models for PTET
• Determine how pro rata allocation impacts deductions and credits for PTEs
• Distinguish the self-employment tax treatment for general and limited partners
• Identify strategies to minimize tax liabilities related to NIIT and business-related investment income

Last Review Date: 1/1/2025

The growing interest in private equity in accounting reflects a shift towards new growth opportunities, strategic investments, and competitive positioning within the industry. Allan Kotlin, CEO of Kotlin Consulting Group, addresses the growing role of private equity in the accounting industry and explores challenges in mergers and acquisitions, including the importance of cultural fit and leadership decisions. This includes discussion of how private equity affects profitability as well as strategies for staying competitive, such as mergers, private equity rollups, and partnering with big firms. He also covers how generational conflicts and changes in compensation impact younger partners.

Learning Objectives:

• Identify key challenges in mergers and acquisitions within the accounting industry
• Recognize the impact of cultural fit on private equity transactions in accounting
• Recognize how generational conflicts affect valuation and compensation in firms
• Identify factors influencing the growing interest in accounting firm acquisitions

Last Review Date: 1/1/2025

The field of state and local taxes is a dynamic and exciting field full of complexities. Jordan Goodman, Partner at Kilpatrick, Townsend & Stockton LLP explores fundamental SALT topics such as the development of Public Law 86-272 and its applicability today. Goodman also discusses how differences in state sourcing rules have led to litigation. He details other relevant state and local tax concepts such as alternative apportionment, separate vs. unitary filing positions and sales and use tax in a service economy. Through Goodman's extensive knowledge of state and local tax cases, he shares real world examples which help these often abstract ideas to come to life.

Learning Objectives:

• Recognize the limitations of P.L. 86-272 in today's service economy
• Identify the two main sourcing methodologies
• Recall the importance of how a service is defined in a state statute for sales and use tax purposes
• Identify some of the pivotal state and local tax court cases that have influenced state and local tax statutes and how they are applied

Last Review Date: 1/1/2025

Change, and radical change at that, is coming to accounting and finance space. It is coming faster than anyone thought just a few short years ago. The accounts payable function is likely to be the first casualty ̶ or success, depending on your reaction. By identifying the trends that are apt to make the biggest impact and addressing them quickly, you can position both yourself and your department to emerge as a true winner.

But what are those trends, you ask? We asked an industry thought leader to identify these trends and share insights on how you can prepare for what's shaping up to be a very interesting, but different, future for those who work in, manage or have responsibility for the accounts payable function.

Author/Speaker: Mary Schaeffer

Learning Objectives:

• Identify the trends most likely to impact your position and department
• Recognize how to take full advantage of those tactics most likely to have a positive impact
• Identify the trends most probable to appeal to management and prepare
• Indicate how to acquire new skills that will make you desirable to both your current and future employers
• Determine how to develop strategies to adjust to the expected changes

Kyle Tushaus, General Partner at New West Capital, provides an in-depth analysis of the recent Federal Reserve interest rate cut and its implications for both public and private markets. He emphasizes the importance of understanding the Fed's dual mandate of maintaining 2% inflation and keeping unemployment in check, explaining how the current economic environment may signal increased risks. Tushaus discusses key factors such as the inverted yield curve, high yield spread compression, and volatility trends, offering insights into potential capital misallocations. He also highlights the importance of monitoring market signals and stresses prudent capital planning as businesses navigate this shifting financial landscape.

Learning Objectives:

• Identify the key components of the Federal Reserve's dual mandate and their impact on monetary policy decisions
• Recognize how changes in interest rates affect businesses' Return on Invested Capital (ROIC) and influence investment choices
• Distinguish between the significance of the yield curve and the inverted yield curve as indicators of future economic conditions
• Indicate how public and private markets respond differently to Federal Reserve rate cuts and the implications for businesses and investors

Last Review Date: 12/01/24

In today's fast-paced, ever-changing landscape, finance leaders face unprecedented challenges. Thriving in a VUCA world—one that's Volatile, Uncertain, Complex, and Ambiguous—demands agility, strategic foresight, and the ability to pivot quickly. Sophia Toh, an accomplished finance leader with experience as CFO and VP at industry giants like The Kraft Heinz Company, understands what it takes to lead through uncertainty, and she'll reveal why psychological safety and trust are the cornerstones of building high-performing teams. In this powerful session, discover how these essential values drive business success and prepare your teams to adapt and excel in the most unpredictable environments.

Learning Objectives:

• Identify how the key elements of VUCA in today's financial and business environment impact decision-making and leadership in times of crisis
• Distinguish strategies to foster agility and resilience in finance teams, enabling them to adapt quickly to financial disruptions and technological advancements such as AI
• Recognize how finance leaders can balance automation with human expertise to maintain strategic oversight and lead effectively
• Identify how to empower and support employees through change by leveraging effective communication, change management, and support strategies

Last Review Date: 12/01/24

Blake Oliver, CPA, Founder and CEO of Earmark, discusses how AI is transforming the accounting profession. He highlights that AI tools like ChatGPT and Claude are streamlining tasks such as drafting communications and documentation. Oliver urges accountants to adopt these technologies now to stay ahead of the technological tipping point, drawing parallels to past innovations like personal computers and smartphones. Additionally, he predicts that AI integration will enhance efficiency in accounting software and emphasizes the importance of documenting processes to enable AI-driven workflows.

Learning Objectives:

• Identify the Artificial Intelligence (AI) tools which are available today for accountants
• Recognize the limitations of AI
• Recall examples of how accountants can use AI in their day-to-day lives
• Identify the challenges large firms face when implementing AI

Last Review Date: 12/01/24

Jess LeDonne, Director of Policy and Legislative Affairs at The Bonadio Group, discusses the Corporate Transparency Act (CTA) and its impact on businesses. Effective January 1, 2024, the CTA requires many companies, especially smaller ones, to report beneficial ownership information to the Financial Crimes Enforcement Network (FinCEN) to enhance transparency and combat illicit activities. LeDonne emphasizes that while larger corporations may be exempt, smaller entities must comply to avoid severe penalties. She outlines key aspects of the reporting requirements and advises that straightforward filings can often be managed using FinCEN's resources, but complex situations may require legal counsel.

Learning Objectives:

• Recognize why the Corporate Transparency Act was created
• Identify certain entities which are exempt from filing Beneficial Ownership Interest (BOI) reports
• Recall how to determine whether someone is a beneficial owner
• Identify potential risks accountants face when assisting clients with filing BOI reports

Last Review Date: 12/01/24

Dominique Molina, President of the American Institute of Certified Tax Planners, discusses AI's role in tax planning, emphasizing that while it can enhance efficiency, it cannot replace the human judgment essential for interpreting complex tax laws. She warns that over-reliance on AI and generic software risks commoditizing expertise and eroding client trust, particularly due to AI's limitations in understanding nuanced terms like "reasonable" in the tax code. Molina advises professionals to use AI as a supportive tool, maintain transparency with clients, and focus on deepening tax knowledge and building empathetic relationships.

Learning Objectives:

• Identify ethical challenges associated with using AI in tax planning
• Recognize the importance of AI transparency and human oversight in IRS interactions
• Identify the risks of repetitive AI-generated recommendations in tax decision-making
• Identify strategies for balancing AI efficiency with maintaining trust in client relationships

Last Review Date: 12/01/24

Section 280E is a federal tax code provision that prohibits businesses involved in trafficking Schedule I or Schedule II controlled substances from deducting ordinary business expenses. Jennifer Benda, a Partner with Holland & Hart, covers tax strategies for state-licensed cannabis companies, including structuring considerations, inventory costing, and expense apportionment to minimize tax liabilities. She also addresses documentation best practices, strategies for IRS audit defense, recent tax court rulings, and the potential repeal of Section 280E.

Learning Objectives:

• Identify Section 280E limitations on deductible expenses for cannabis businesses
• Recognize tax strategies to reduce cannabis business tax liabilities
• Identify documentation practices for compliance and IRS audit defense
• Recognize recent Section 280E tax rulings and their compliance impacts

Last Review Date: 12/01/24

Simplifying financial reporting without compromising quality is the mission of the Private Company Council (PCC). By advocating for the needs of private companies, the PCC reduces unnecessary complexity, making financial reporting more efficient and accessible for stakeholders like lenders, creditors, and owners. In this must-watch segment, we're joined by two industry leaders, Jere Shawver - Chair of the PCC and CEO at Baker Tilly, LLP, and Phil Marciano - Partner at Citrin Cooperman. Jere and Phil offer valuable insights into how the PCC is reshaping financial standards and streamlining processes to benefit businesses and financial users alike.

Learning Objectives:

• Recognize the primary purpose and function of the Private Company Council (PCC) in addressing the unique needs of private companies within U.S. GAAP
• Identify the specific challenges private companies face with GAAP standards, including complexity, cost, and relevance to financial statement users
• Distinguish how the PCC gathers input from stakeholders through meetings, trade organizations, and conferences & advises FASB on this input
• Identify key agenda items for the PCC related to debt extinguishment, conditional retainage, CECL & leases for private companies

Last Review Date: 12/01/24

This comprehensive regulatory ethics course is designed for practitioners in today's fast pace world. We'll begin with a discussion of ethics trends followed by a practical review of regulatory bodies and standards practitioners must adhere to. The second half of this course is devoted to the "remote office". Specifically, we'll cover best practices, Federal and State privacy laws, along with a detailed discussion of client information and requirements to safeguard data. This course contains the 1-hour Georgia-specific content needed to fulfill the 4-credit ethics requirement for Georgia CPAs.

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

This comprehensive regulatory ethics course is designed for practitioners in today's fast pace world. We'll begin with a discussion of ethics trends followed by a practical review of regulatory bodies and standards practitioners must adhere to. The second half of this course is devoted to the "remote office". Specifically, we'll cover best practices, Federal and State privacy laws, along with a detailed discussion of client information and requirements to safeguard data.

This course fulfills the 4-credit ethics requirement for Nebraska CPAs.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

Regulatory Ethics serves both the public as well as our own collective interests. Accounting practitioners are commonly referred to by our clients as their "most trusted advisor". However, that description can only be earned when our professional foundation is rooted in ethical behavior. This session providers learners with an essential overview of our regulatory ethics environment including: A discussion of the central tenets of accounting ethics including a review of recent trends, An overview of rule-making bodies that practitioners must abide by, Changes to the current CPA licensure model, and Ethical standards pronounced by the AICPA and the Department of the Treasury.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.

This comprehensive regulatory ethics course is designed for practitioners in today's fast pace world. We'll begin with a discussion of ethics trends followed by a practical review of regulatory bodies and standards practitioners must adhere to. The second half of this course is devoted to the "remote office". Specifically, we'll cover best practices, Federal and State privacy laws, along with a detailed discussion of client information and requirements to safeguard data.

This course fulfills the 4-credit ethics requirement for New Hampshire CPAs.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

This comprehensive regulatory ethics course is designed for practitioners in today's fast pace world. We'll begin with a discussion of ethics trends followed by a practical review of regulatory bodies and standards practitioners must adhere to. The second half of this course is devoted to the "remote office". Specifically, we'll cover best practices, Federal and State privacy laws, along with a detailed discussion of client information and requirements to safeguard data.

This course fulfills the 4-credit ethics requirement for New Mexico CPAs.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

This comprehensive regulatory ethics course is designed for practitioners in today's fast pace world. We'll begin with a discussion of ethics trends followed by a practical review of regulatory bodies and standards practitioners must adhere to. The second half of this course is devoted to the "remote office". Specifically, we'll cover best practices, Federal and State privacy laws, along with a detailed discussion of client information and requirements to safeguard data.

This course fulfills the 4-credit ethics requirement for New York CPAs.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

This comprehensive regulatory ethics course is designed for practitioners in today's fast pace world. We'll begin with a discussion of ethics trends followed by a practical review of regulatory bodies and standards practitioners must adhere to. The second half of this course is devoted to the "remote office". Specifically, we'll cover best practices, Federal and State privacy laws, along with a detailed discussion of client information and requirements to safeguard data.

This course fulfills 4 credits of the ethics requirement for North Dakota CPAs.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

Regulatory Ethics serves both the public as well as our own collective interests. Accounting practitioners are commonly referred to by our clients as their "most trusted advisor". However, that description can only be earned when our professional foundation is rooted in ethical behavior. This session providers learners with an essential overview of our regulatory ethics environment including: A discussion of the central tenets of accounting ethics including a review of recent trends, An overview of rule-making bodies that practitioners must abide by, Changes to the current CPA licensure model, and Ethical standards pronounced by the AICPA and the Department of the Treasury.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.

This comprehensive regulatory ethics course is designed for practitioners in today's fast pace world. We'll begin with a discussion of ethics trends followed by a practical review of regulatory bodies and standards practitioners must adhere to. The second half of this course is devoted to the "remote office". Specifically, we'll cover best practices, Federal and State privacy laws, along with a detailed discussion of client information and requirements to safeguard data.

This course fulfills the 4-credit ethics requirement for Oklahoma CPAs.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

This comprehensive regulatory ethics course is designed for practitioners in today's fast pace world. We'll begin with a discussion of ethics trends followed by a practical review of regulatory bodies and standards practitioners must adhere to. The second half of this course is devoted to the "remote office". Specifically, we'll cover best practices, Federal and State privacy laws, along with a detailed discussion of client information and requirements to safeguard data.

This course fulfills the 4-credit ethics requirement for Pennsylvania CPAs.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

This comprehensive regulatory ethics course is designed for practitioners in today's fast pace world. We'll begin with a discussion of ethics trends followed by a practical review of regulatory bodies and standards practitioners must adhere to. The second half of this course is devoted to the "remote office". Specifically, we'll cover best practices, Federal and State privacy laws, along with a detailed discussion of client information and requirements to safeguard data.

This course fulfills 4 credits of the ethics requirement for Rhode Island CPAs.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

Regulatory Ethics serves both the public as well as our own collective interests. Accounting practitioners are commonly referred to by our clients as their "most trusted advisor". However, that description can only be earned when our professional foundation is rooted in ethical behavior. This session providers learners with an essential overview of our regulatory ethics environment including: A discussion of the central tenets of accounting ethics including a review of recent trends, An overview of rule-making bodies that practitioners must abide by, Changes to the current CPA licensure model, and Ethical standards pronounced by the AICPA and the Department of the Treasury.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.

Technology has transformed the accounting profession. We are no longer bound by cubicles, office walls or state lines. Modern accounting practices avail themselves to talent without physical limitations. However, we as a professional must be ever mindful of regulatory standards and the safeguarding of confidential client information given this new environment. In this session, we'll begin with a discussion of accounting ethics and recent trends. We'll then move into a larger discussion of ethical considerations for remote employees including:
1. Federal and State regulatory standards for confidential information.
2. Risk mitigation tips in the event of a data breach, and
3. Best practices for employees when working at a remote location.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

Technology has transformed the accounting profession. We are no longer bound by cubicles, office walls or state lines. Modern accounting practices avail themselves to talent without physical limitations. However, we as a professional must be ever mindful of regulatory standards and the safeguarding of confidential client information given this new environment. In this session, we'll begin with a discussion of accounting ethics and recent trends. We'll then move into a larger discussion of ethical considerations for remote employees including:
1. Federal and State regulatory standards for confidential information.
2. Risk mitigation tips in the event of a data breach, and
3. Best practices for employees when working at a remote location.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

Technology has transformed the accounting profession. We are no longer bound by cubicles, office walls or state lines. Modern accounting practices avail themselves to talent without physical limitations. However, we as a professional must be ever mindful of regulatory standards and the safeguarding of confidential client information given this new environment. In this session, we'll begin with a discussion of accounting ethics and recent trends. We'll then move into a larger discussion of ethical considerations for remote employees including:
1. Federal and State regulatory standards for confidential information.
2. Risk mitigation tips in the event of a data breach, and
3. Best practices for employees when working at a remote location.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

Technology has transformed the accounting profession. We are no longer bound by cubicles, office walls or state lines. Modern accounting practices avail themselves to talent without physical limitations. However, we as a professional must be ever mindful of regulatory standards and the safeguarding of confidential client information given this new environment. In this session, we'll begin with a discussion of accounting ethics and recent trends. We'll then move into a larger discussion of ethical considerations for remote employees including:
1. Federal and State regulatory standards for confidential information.
2. Risk mitigation tips in the event of a data breach, and
3. Best practices for employees when working at a remote location.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

Technology has transformed the accounting profession. We are no longer bound by cubicles, office walls or state lines. Modern accounting practices avail themselves to talent without physical limitations. However, we as a professional must be ever mindful of regulatory standards and the safeguarding of confidential client information given this new environment. In this session, we'll begin with a discussion of accounting ethics and recent trends. We'll then move into a larger discussion of ethical considerations for remote employees including:
1. Federal and State regulatory standards for confidential information.
2. Risk mitigation tips in the event of a data breach, and
3. Best practices for employees when working at a remote location.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

Technology has transformed the accounting profession. We are no longer bound by cubicles, office walls or state lines. Modern accounting practices avail themselves to talent without physical limitations. However, we as a professional must be ever mindful of regulatory standards and the safeguarding of confidential client information given this new environment. In this session, we'll begin with a discussion of accounting ethics and recent trends. We'll then move into a larger discussion of ethical considerations for remote employees including:
1. Federal and State regulatory standards for confidential information.
2. Risk mitigation tips in the event of a data breach, and
3. Best practices for employees when working at a remote location.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

Technology has transformed the accounting profession. We are no longer bound by cubicles, office walls or state lines. Modern accounting practices avail themselves to talent without physical limitations. However, we as a professional must be ever mindful of regulatory standards and the safeguarding of confidential client information given this new environment. In this session, we'll begin with a discussion of accounting ethics and recent trends. We'll then move into a larger discussion of ethical considerations for remote employees including:
1. Federal and State regulatory standards for confidential information.
2. Risk mitigation tips in the event of a data breach, and
3. Best practices for employees when working at a remote location.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

Technology has transformed the accounting profession. We are no longer bound by cubicles, office walls or state lines. Modern accounting practices avail themselves to talent without physical limitations. However, we as a professional must be ever mindful of regulatory standards and the safeguarding of confidential client information given this new environment. In this session, we'll begin with a discussion of accounting ethics and recent trends. We'll then move into a larger discussion of ethical considerations for remote employees including:
1. Federal and State regulatory standards for confidential information.
2. Risk mitigation tips in the event of a data breach, and
3. Best practices for employees when working at a remote location.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

This comprehensive regulatory ethics course is designed for practitioners in today's fast pace world. We'll begin with a discussion of ethics trends followed by a practical review of regulatory bodies and standards practitioners must adhere to. The second half of this course is devoted to the "remote office". Specifically, we'll cover best practices, Federal and State privacy laws, along with a detailed discussion of client information and requirements to safeguard data.

This course fulfills the 4-credit ethics requirement for Vermont CPAs.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

This comprehensive regulatory ethics course is designed for practitioners in today's fast pace world. We'll begin with a discussion of ethics trends followed by a practical review of regulatory bodies and standards practitioners must adhere to. The second half of this course is devoted to the "remote office". Specifically, we'll cover best practices, Federal and State privacy laws, along with a detailed discussion of client information and requirements to safeguard data.

This course fulfills the 4-credit ethics requirement for Alaska CPAs.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

This comprehensive regulatory ethics course is designed for practitioners in today's fast-paced world. We'll begin with a discussion of ethics trends followed by a review of standards practitioners must adhere to. The second half of this course is devoted to the "remote office". Specifically, we'll cover best practices, Federal and State privacy laws, along with a detailed discussion of client information and requirements to safeguard data.

This course fulfills the 3-hour general ethics requirement for Arkansas CPAs.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

This comprehensive regulatory ethics course is designed for practitioners in today's fast pace world. We'll begin with a discussion of ethics trends followed by a practical review of regulatory bodies and standards practitioners must adhere to. The second half of this course is devoted to the "remote office". Specifically, we'll cover best practices, Federal and State privacy laws, along with a detailed discussion of client information and requirements to safeguard data.

This course does not contain the Regulatory Review 2-hour requirement.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

This comprehensive regulatory ethics course is designed for practitioners in today's fast pace world. We'll begin with a discussion of ethics trends followed by a practical review of regulatory bodies and standards practitioners must adhere to. The second half of this course is devoted to the "remote office". Specifically, we'll cover best practices, Federal and State privacy laws, along with a detailed discussion of client information and requirements to safeguard data.

This course fulfills the 4-credit ethics requirement for Hawaii CPAs.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

This comprehensive regulatory ethics course is designed for practitioners in today's fast pace world. We'll begin with a discussion of ethics trends followed by a practical review of regulatory bodies and standards practitioners must adhere to. The second half of this course is devoted to the "remote office". Specifically, we'll cover best practices, Federal and State privacy laws, along with a detailed discussion of client information and requirements to safeguard data.

This course fulfills the 4-credit ethics requirement for Idaho CPAs. It does not fulfill the requirements for new licensees or those seeking reinstatement.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

Prerequisites/Advanced Preparation: None
Last reviewed: 9/30/2024

This comprehensive regulatory ethics course is designed for practitioners in today's fast pace world. We'll begin with a discussion of ethics trends followed by a practical review of regulatory bodies and standards practitioners must adhere to. The second half of this course is devoted to the "remote office". Specifically, we'll cover best practices, Federal and State privacy laws, along with a detailed discussion of client information and requirements to safeguard data.

This course fulfills the 4-credit ethics requirement for Illinois CPAs.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

This comprehensive regulatory ethics course is designed for practitioners in today's fast pace world. We'll begin with a discussion of ethics trends followed by a practical review of regulatory bodies and standards practitioners must adhere to. The second half of this course is devoted to the "remote office". Specifically, we'll cover best practices, Federal and State privacy laws, along with a detailed discussion of client information and requirements to safeguard data.

This course fulfills the 4-credit ethics requirement for Indiana CPAs.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

This comprehensive regulatory ethics course is designed for practitioners in today's fast pace world. We'll begin with a discussion of ethics trends followed by a practical review of regulatory bodies and standards practitioners must adhere to. The second half of this course is devoted to the "remote office". Specifically, we'll cover best practices, Federal and State privacy laws, along with a detailed discussion of client information and requirements to safeguard data.

This course fulfills the 4-credit ethics requirement for Iowa CPAs.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

Regulatory Ethics serves both the public as well as our own collective interests. Accounting practitioners are commonly referred to by our clients as their "most trusted advisor". However, that description can only be earned when our professional foundation is rooted in ethical behavior. This session providers learners with an essential overview of our regulatory ethics environment including: A discussion of the central tenets of accounting ethics including a review of recent trends, An overview of rule-making bodies that practitioners must abide by, Changes to the current CPA licensure model, and Ethical standards pronounced by the AICPA and the Department of the Treasury.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.

Regulatory Ethics serves both the public as well as our own collective interests. Accounting practitioners are commonly referred to by our clients as their "most trusted advisor". However, that description can only be earned when our professional foundation is rooted in ethical behavior. This session providers learners with an essential overview of our regulatory ethics environment including: A discussion of the central tenets of accounting ethics including a review of recent trends, An overview of rule-making bodies that practitioners must abide by, Changes to the current CPA licensure model, and Ethical standards pronounced by the AICPA and the Department of the Treasury.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.

This comprehensive regulatory ethics course is designed for practitioners in today's fast pace world. We'll begin with a discussion of ethics trends followed by a practical review of regulatory bodies and standards practitioners must adhere to. The second half of this course is devoted to the "remote office". Specifically, we'll cover best practices, Federal and State privacy laws, along with a detailed discussion of client information and requirements to safeguard data.

This course fulfills the 4-credit ethics requirement for Maine CPAs.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

This comprehensive regulatory ethics course is designed for practitioners in today's fast pace world. We'll begin with a discussion of ethics trends followed by a practical review of regulatory bodies and standards practitioners must adhere to. The second half of this course is devoted to the "remote office". Specifically, we'll cover best practices, Federal and State privacy laws, along with a detailed discussion of client information and requirements to safeguard data.

This course fulfills the 4-credit ethics requirement for Maryland CPAs.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

This comprehensive regulatory ethics course is designed for practitioners in today's fast pace world. We'll begin with a discussion of ethics trends followed by a practical review of regulatory bodies and standards practitioners must adhere to. The second half of this course is devoted to the "remote office". Specifically, we'll cover best practices, Federal and State privacy laws, along with a detailed discussion of client information and requirements to safeguard data.

This course fulfills the 4-credit ethics requirement for Massachusetts CPAs.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

Regulatory Ethics serves both the public as well as our own collective interests. Accounting practitioners are commonly referred to by our clients as their "most trusted advisor". However, that description can only be earned when our professional foundation is rooted in ethical behavior. This session providers learners with an essential overview of our regulatory ethics environment including: A discussion of the central tenets of accounting ethics including a review of recent trends, An overview of rule-making bodies that practitioners must abide by, Changes to the current CPA licensure model, and Ethical standards pronounced by the AICPA and the Department of the Treasury.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.

This comprehensive regulatory ethics course is designed for practitioners in today's fast pace world. We'll begin with a discussion of ethics trends followed by a practical review of regulatory bodies and standards practitioners must adhere to. The second half of this course is devoted to the "remote office". Specifically, we'll cover best practices, Federal and State privacy laws, along with a detailed discussion of client information and requirements to safeguard data.

This course fulfills 4 credits of the ethics requirement for Minnesota CPAs.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.
• Recall which regulatory standards apply to tax practitioners concerning confidential client records.
• Identify which states have adopted privacy laws for business entities.
• Recall best practices in connection with remote workers.

Regulatory Ethics serves both the public as well as our own collective interests. Accounting practitioners are commonly referred to by our clients as their "most trusted advisor". However, that description can only be earned when our professional foundation is rooted in ethical behavior. This session providers learners with an essential overview of our regulatory ethics environment including: A discussion of the central tenets of accounting ethics including a review of recent trends, An overview of rule-making bodies that practitioners must abide by, Changes to the current CPA licensure model, and Ethical standards pronounced by the AICPA and the Department of the Treasury.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.

Regulatory Ethics serves both the public as well as our own collective interests. Accounting practitioners are commonly referred to by our clients as their "most trusted advisor". However, that description can only be earned when our professional foundation is rooted in ethical behavior. This session providers learners with an essential overview of our regulatory ethics environment including: A discussion of the central tenets of accounting ethics including a review of recent trends, An overview of rule-making bodies that practitioners must abide by, Changes to the current CPA licensure model, and Ethical standards pronounced by the AICPA and the Department of the Treasury.

Author/Speaker: Frank Castillo

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.

In the complex world of finance and accounting, the significance of mastering accounts payable best practices cannot be overstated. As the financial backbone of any organization, the efficient management of accounts payable plays a pivotal role in safeguarding its fiscal health. Sadly, many companies ignore these best practices and the impact is felt on your bottom line.

The accounts payable function is changing at a dizzying pace. Unfortunately, keeping up to speed these days can be like herding cats. While some best practices remain steadfast, others simply no longer work and are being replaced by new practices just now appearing.

The talk will include a discussion of the newest best practice every organization should implement to ensure crooks don't get their hands-on money or sensitive information.

Author/Speaker: Mary Schaeffer

Learning Objectives:

• Recognize how to improve your invoice processing
• Identify how to implement effective payment technologies
• Determine how to create effective accounts payable policies
• Specify how to avoid costly master vendor file practices
• Recognize how to deter fraud (both internal and external)

In a merger or acquisition, both the buyer and seller must consider numerous factors beyond just the purchase structure. These include tax implications, legal considerations, and regulatory approvals. Mark Gallegos, Tax Partner at PorteBrown, has over 20 years of experience in international tax and mergers & acquisitions. He shares his M&A and tax expertise, discussing strategies to help companies make crucial decisions about deal structure as well as both tax and non-tax issues to consider to maximize business combinations.

Learning Objectives:

• Identify tax planning strategies and the role of the tax professional in optimizing M&A transactions
• Recognize the importance of entity structure in M&A deal structure
• Distinguish the tax implications of asset acquisitions from those of stock purchases
• Recognize the effect of different tax jurisdictions and compliance regulations on M&A activities

Last Review Date: 11/01/24

Managing the risks of cyberattacks has become more difficult as companies rely on a growing number of third-party vendors for services like cloud computing and software development. SOC 2 (System and Organization Controls 2), a compliance standard developed by the AICPA, helps ensure that companies protect their clients' data securely. Audrey Katcher is a partner in RubinBrown's Business Advisory Group, overseeing the group's Information Technology Risk Services (ITRS). She offers her expertise in third-party assurance and SOC reports, helping companies understand and manage technology risks for the benefit of their clients and their businesses.

Learning Objectives:

• Recognize the current environmental changes and threats in the third-party trust arena, including increased cyber-attacks, outages, and the growing use of AI by threat actors
• Identify ways to leverage SOC reports to improve internal control over financial reporting
• Recognize differences between SOC 1, SOC 2 & SOC for cybersecurity reports and how they complement each other
• Identify how to develop and enforce strong governance over third-party risk management

Last Review Date: 11/01/24

Accountants seeking to serve their clients in a more effective and efficient way have begun to use Artificial Intelligence, or AI, to automate more manual and time-consuming tasks. Paul Perry, Risk Advisory and Assurance Practice Leader at Warren Averett, discusses AI's role in the accounting profession as well as how accountants can work to ensure the security of their clients' data. He highlights both the short-term and long-term costs of a cyber-attack and identifies certain tools which allow accountants to collaborate with federal law enforcement when data is compromised.

Learning Objectives:

• Recognize how Artificial Intelligence can benefit accountants
• Indicate the pros and cons of implementing emerging technologies
• Recognize potential threats to data, such as ransomware and business email compromise
• Identify the role of accountants in protecting their clients' data and responding to cyber-attacks

Last Review Date: 11/01/24

Vulnerability allows leaders to connect with their teams on a deeper level, encouraging open communication, creativity, and collaboration. Kris Russell, Leadership and Executive Coach with Conscious Public Accountants, emphasizes the importance of leaders in accounting and finance being open and vulnerable, as it creates a culture of trust and allows for both growth and learning opportunities. This includes a discussion of the significance of setting boundaries and how it contributes to workplace happiness and well-being, as well as the opportunity for the accounting profession to evolve and shift towards a more positive and inclusive culture.

Learning Objectives:

• Identify the key benefits of embracing vulnerability as a leader in accounting and finance
• Recognize the impact of open communication, creativity, and collaboration on team dynamics
• Recognize the role of setting boundaries in enhancing workplace happiness and well-being
• Select appropriate strategies for seeking help and support as a leader when faced with challenges

Last Review Date: 11/01/24

Financial institutions must maintain a healthy balance sheet to ensure liquidity, support regulatory compliance, and enhance their ability to absorb financial shocks. Scott Hildenbrand, Managing Director and Head of Depositories for Fixed Income at Piper Sandler, explains key strategies that financial institutions use to optimize their balance sheets, focusing on loss trades and restructuring, as well as how interest rate fluctuations impact balance sheet health. He also addresses considerations for assessing restructurings, the strategic use of proceeds and optimal timing for transactions.

Learning Objectives:

• Identify key strategies financial institutions use to optimize their balance sheets
• Recognize the impact of interest rate fluctuations on balance sheet health
• Differentiate between loss trades and balance sheet restructuring and recognize common strategic uses of proceeds
• Determine the optimal timing for executing loss trades and restructurings and the importance of communicating balance sheet decisions to stakeholders

Last Review Date: 11/01/24

Protecting financial client data is crucial to maintaining trust and integrity in the financial industry. A Written Information Security Program (WISP), required by the IRS, is designed to help tax pros effectively plan data security. Andrew Lassise, of Tech 4 Accountants/Rightworks, shares his expertise in helping tax and other financial professionals with IRS compliance and data protection measures. He explains how to maximize the IRS requirement to complete a WISP, offering a helpful road map for tax pros to protect their clients and themselves with a comprehensive cybersecurity strategy.

Learning Objectives:

• Distinguish the specific IRS requirements that must be addressed within a WISP to ensure compliance
• Recognize the risks mitigated by having a WISP in place and how it impacts overall risk management strategy
• Recognize how to train employees for effective WISP compliance and encourage ongoing compliance
• Identify how implementing and maintaining a WISP affects internal controls and procedures and prevents costs of non-compliance

Last Review Date: 11/01/24

Entities participating in federal programs must understand significant changes in the 2024 Single Audit Compliance Supplement to ensure compliance, optimize funding utilization, and maintain eligibility for future awards. Phil Marciano, Partner at Citrin Cooperman, explains key strategies for adapting to these updates, focusing on increased thresholds for audits, enhancements to internal controls-including cybersecurity measures-and adjustments to program income usage. He also addresses the adjusted de minimis indirect cost rate and the importance of timely audit submissions to maintain low-risk auditee status.

Learning Objectives:

• Identify key updates in the 2024 Single Audit Compliance Supplement, including changes to internal controls and equipment thresholds
• Determine which parts of the 2024 supplement have been updated and what requirements have remained unchanged
• Recognize the differences between federal single audits and financial statement audits
• Recall the reporting due dates and the criteria for low-risk auditee status

Last Review Date: 11/01/24

The new quality management (QM) standards are vital for organizations seeking to enhance their operational efficiency and maintain high levels of customer satisfaction. These updated standards provide a framework for improving operational efficiency, reducing risks, and meeting regulatory requirements. David Duckwitz, a Partner in RubinBrown's Assurance Services Group, shares his expertise to help firms effectively implement these standards, positioning them to better respond to emerging challenges and opportunities in the global market, maintain competitiveness, and ensure consistent product/service excellence.

Learning Objectives:

• Identify key changes reflected in the new quality management (QM) standards, including identification of quality risks and updating quality management systems
• Distinguish crucial components & objectives of QM standards such as governance and leadership, relevant ethical requirements, engagement performance, and resources
• Recognize requirements and timeline for monitoring and remediation in the new standards
• Identify how SAS 146 drives quality management concepts at the audit engagement level

Last Review Date: 10/01/24

In today's fast-paced business world, time management, conflict resolution, and resilience are essential for success. Efficient time management ensures that tasks are completed on schedule, resilience enables individuals and teams to adapt and thrive amid challenges, and effective conflict resolution promotes a positive and cooperative work environment. Orna Drawas, author of "Perform Like a Rock Star and Still Have Time for Lunch", teaches us how to master and leverage these skills to drive sustained personal and professional growth.

Learning Objectives:

• Identify the progress principle and its impact on motivation and job satisfaction
• Distinguish the positive aspects of conflict and its role in improvement and relationship building
• Recognize how to leverage CPR (Clarify, Process, Respond) to effectively communicate during meetings and presentations
• Identify the six stages of adjusting to change, how change impacts productivity and how to make a team change resilient

Last Review Date: 10/01/24

Working capital management is vital for ensuring a company's liquidity, operational efficiency, and long-term financial stability, enabling the company to meet short-term obligations and optimize cash flow. Aidan Dunleavy, Director of Finance at Wichita State University, joins this segment to discuss working capital management. This includes discussion of strategies for improvement of managing cash and cash equivalents, handling excess cash, and making informed credit decisions.

Learning Objectives:

• Identify strategies for improving working capital management and effective methods for managing cash and cash equivalents
• Determine approaches for handling excess cash and making informed credit decisions
• Identify key measures for effective billing and collections policies
• Recognize various inventory management and procurement optimization techniques

Last Review Date: 10/01/24

Revenue recognition for non-profits involves careful consideration of conditions, restrictions, and timing to ensure accurate and transparent financial reporting. Gregg Indictor, Director with Your Part Time Controller, joins this segment to discuss revenue recognition for non-profits. This includes discussion of the types of revenue received by non-profits, conditions vs. restrictions, timing of revenue recognition, specific revenue recognition issues for non-profits, as well as financial statement disclosure requirements.

Learning Objectives:

• Identify different types of revenue received by non-profit organizations
• Differentiate between conditions and restrictions placed on non-profit revenue
• Recognize the appropriate timing for recognizing revenue in non-profit financial statements
• Identify the financial statement disclosure requirements related to revenue recognition for non-profits

Last Review Date: 10/01/24

ESG and alternative investments, such as solar, are crucial for promoting sustainable growth, enhancing long-term financial performance, and meeting regulatory and societal demands for environmental responsibility. Martin Karamon, Partner with Cherry Bekaert Advisory, and Jason Hodell, a Partner also with Cherry Bekaert, join this segment to discuss ESG opportunities for companies. This includes discussion of ESG tax credits, eligibility, interaction with other credits, reporting requirements, limitations, compliance risks, and audit implications.

Learning Objectives:

• Identify the key ESG tax credits and their eligibility criteria
• Recognize the interaction between ESG tax credits and other available credits
• Identify reporting requirements and documentation needed to claim ESG tax credits
• Distinguish between the limitations and caps on ESG tax credits as well as determine the financial benefits of investing in alternative energy sources

Last Review Date: 10/01/24

Part of being a CFO or Controller is protecting the assets of the organization and managing risk. While many financial leaders feel comfortable with the strategic aspect of this task, finding the right insurance coverages can leave one feeling out of their element. This course will focus on three common business policies - the package policy, the business & property policy, and the cyber policy. Through case studies and illustrative examples, we will explore what these policies cover, as well as what they don't cover. We will also discuss how to have more productive conversations with outside insurance brokers.

Learning Objectives:

• Identify the basic parts of a P&C insurance policy
• Recognize the basic approach to building an insurance program for a company
• State the coverages and exclusions for commercial package, building & property, and cyber insurance policies
• Identify techniques to building a better partnership with outside insurance brokers

IMPORTANT: This course, previously titled "A Controller's Guide to Assessing the Risk of Your Organization: Coverages and Exclusions for Basic Business Policies" 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.

You hear it all the time. Financial products are becoming more complex. Diversification has changed. Our approach to investing has changed. What does all this mean? In this course, we will explore how investment theory has changed over time from Markowitz to Factor Investing. Using examples and practical applications, we will talk about how our modern notions of portfolio building have developed throughout history.

Learning Objectives:

• Identify the contributions of Harry Markowitz to Modern Portfolio Theory
• Recognize how the concept of diversification has changed over time
• Distinguish between the major factor investing models

Last Review Date: 10/09/2022

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

IMPORTANT: This course, previously titled " Accounting for Guarantees", 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.

Last Review Date: 1/02/2024

Regulatory Ethics serves both the public as well as our own collective interests. Accounting practitioners are commonly referred to by our clients as their "most trusted advisor". However, that description can only be earned when our professional foundation is rooted in ethical behavior. This session providers learners with an essential overview of our regulatory ethics environment including: A discussion of the central tenets of accounting ethics including a review of recent trends, An overview of rule-making bodies that practitioners must abide by, Changes to the current CPA licensure model, and Ethical standards pronounced by the AICPA and the Department of the Treasury.

This course fulfills the 2-credit annual general ethics requirement for Alabama CPAs.

Learning Objectives:

• Recall which branch of ethics is closely aligned with regulatory guidance in organizations.
• Identify prevailing global trends in business ethics.
• Identify key concepts practitioners should be mindful of when practicing across different jurisdictions.
• Recall various ethical standards pronounced by select rule-making bodies.
• Recall various threats impacting practitioner independence.
• Identify professional duties governed by Circular 230.

Last reviewed: 8/1/24

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.

Last Review Date: 1/25/2024

This course provides an overview of building high-performance teams. This includes a discussion of the key components of high-performance teams, the components of the SMART goal-setting framework, and the common roles of effective team members. This course also addresses common communication styles of effective team members, dysfunctions of a team, and various electronic tools and software platforms that can facilitate team building.

Learning Objectives:

• Identify the three key components of a high-performing team
• Recognize the components of the smart goal-setting framework
• List five five common roles of effective team members
• Recognize the five key factors of high-performing team dynamics
• Recognize six common communication styles of effective team members
• List five dysfunctions of a team
• Identify various electronic tools and software platforms that can facilitate team building

Last Review Date: 11/10/2023

Most financial leaders would agree that budgeting is easy when business and the economy are stable. When revenues and expenses are expected to remain the same, the process becomes merely an exercise in carrying over what was done before to the current year. However, what happens when we are not sure about how the market will react to our product? What happens when the competitive landscape changes? In this course, we will discuss budgeting techniques and considerations when business lacks stability. Through a combination of theory and real-world examples, we will explore how to build flexibility into our budget - so that it can inform and drive decision-making when we don't quite know what is ahead.

Learning Objectives:

• Recall the difference between a forecast and a budget
• Identify the difference between top-down and bottom-up budgeting
• State the key elements of a flexible budgeting approach
• Define key cost drivers
• State how behavioral biases may affect the budgeting process
• Identify how headcount efficiency may be measured
• Define scenario planning
• Recognize best practices and controls for managing budget changes

IMPORTANT: This course, previously titled "Building a Better Budget in a Time of Uncertainty" 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.

When stepping into a leadership role in the accounting profession, many practitioners are surprised to see how their job shifts from being less about analysis and more about people. In many ways, accounting skills take a backseat to the ability to build a positive culture and increase engagement. In this course, we will utilize research and survey results to help identify the qualities of a top manager. We will use case studies to identify how leadership skills may be used in real life situations to build a better company culture.

Learning Objectives:

• Identify the attributes of a good manager according to research and surveys.
• Identify ways to increase employee engagement in the workplace.
• Apply techniques to build relationships and increase engagement to a case study scenario.

Last Review Date: 10/12/2022

While accountants deal with many complicated code sections and analytical issues, perhaps the most difficult thing that every financial professional deals with is how to create a good office environment. Utilizing discussions and case studies, this course will explore how to become a better teammate. We will learn strategies for how to form better relationships with colleagues and others. We will learn the importance of good culture – and how negative culture can work against the overall goals of the company.

Learning Objectives:

• Identify the current state and problems within our workplace culture.
• Apply SHRM’s Four building blocks of ethical culture to workplace case studies.
• Identify the eight ways to build workplace trust.

Last Review Date: 10/12/2022

This course breaks down business plan writing into core elements and provides a framework for business plan writing, along with processes to assist in creating business plans. Extensive examples are used to highlight and illustrate analytical strategies and expressive techniques for use in plan development.

Learning Objectives:

• Recognize efficient ways for drafting business plans.
• Identify ways to focus the business plan on key ideas.
• Recognize and differentiate between the SWOT and 5C analysis.
• Recognize ways to format business plans to capture attention.
• Identify ways to draft content to maximizes the readers' benefit.

IMPORTANT: This course, previously titled "Business Plans That Get Results 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.

Last Review Date: 2/27/2024