Accounting CPE Course Packages

• 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

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.

Learning Objectives:

• Recall select rules pronounced by the Virginia Board of Accountancy of which licensed practitioners should be mindful.
• 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 and 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.

Learning Objectives:

• Recall select rules pronounced by the Virginia Board of Accountancy of which licensed practitioners should be mindful.
• 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: 1/26/2025

• 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

• 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

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

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

Learning Objectives:

• Recognize the major points of the AICPA Code of Professional Conduct.
• Identify ethical threats and safeguards associated with members practicing in public practice, in business, or applicable to other members.
• Define the AICPA Code of Professional Conduct rules applicable to all members as well as rules applicable to members in public practice and members in business.
• Identify the AICPA's Code of Professional Conduct rules applicable to integrity and objectivity, independence, general standards, acts discreditable, commissions and referral fees, advertising, confidential information, and form of organization and name.

Prerequisites/Advanced Preparation: None.
Last reviewed: 01/10/2024

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

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

This course is approved for 2025.

Author/Speaker: Steve Spafford, CPA

Learning Objectives:

• Recognize ethical reasoning used by accountants
• Recognize rules as presented in the Washington Public Accountancy Act (RCW 18.04)
• Identify requirements of the Chapter Washington Administrative Code (WAC 4-30)
• Recognize any differences between Washington State Board rules and AICPA rules
• Identify different principles and rules of the AICPA Code of Professional Conduct
• Recognize independence and ethical standards

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

Gone are the days where the CFO simply manages the preparation of financial statements for the organization. Now, more than ever, CFOs are responsible for other operational parts of the organization, including risk management. This course is a how to guide for CFOs that are being asked to take control of managing internal risks through risk controls and risk financing. We also explore common insurance terms and commercial insurance policies.

Learning Objectives:

• Distinguish between risk control and risk financing
• Describe the key terms of your insurance policy
• Name the types of insurance policies that may be applicable to your organization

Last Review Date: 4/05/2024

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

This course is designed for accountants who must have financial knowledge but has not had formal training in finance. Topics include: valuation of stocks and bonds, time value of money, measurement of risks and rates of return, the cost of capital and capital budgeting techniques. The course concentrates on providing a working vocabulary for communicating on the above topics. The course uses examples and illustrations, with an emphasis on the practical application of financial concepts, tools, and methodology.

Learning Objectives:

• Recognize the concept and use of the time value of money.
• Calculate the present value of a future payment.
• Recognize the components required to compute the return of an investment.
• Identify the risk-return trade-off used in understanding diversification.
• Identify the types of risks reported by beta in its use in designing a portfolio.
• Recognize the various methods of common stock valuation.
• Recognize factors used in computing the overall cost of capital.
• Define the capital budget.
• Recognize the types of depreciation methods.
• Identify how operating leverage affects a firm and compute total leverage.

IMPORTANT: This course, previously titled "Accountant's Guide to Capital Budgeting v3.0" has been republished. 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: 11/03/2023

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

Learning Objectives:

• List the different types of accounting changes and how they affect an entity’s financial statements
• Differentiate between the requirements for the different types of accounting changes
• Identify the steps involved in the required assessment for a correction of an error
• Differentiate between the iron curtain and rollover methods for quantifying a correction of an error
• Recognize the different types of restatements required as a result of accounting changes.

Author/Speaker: Kelen F. Camehl, CPA, MBA
Prerequisites/Advanced Preparation: None.

IMPORTANT: This course, previously titled "Accounting Changes and Error Corrections," has been republished. 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: 7/27/2023

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

Learning Objectives:

• List the different types of accounting changes and how they affect an entity's financial statements
• Differentiate between the requirements for the different types of accounting changes
• Identify disclosure requirements related to changes in accounting principles

Last Review Date: 9/29/2023

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 is part one in a four-part series which explores the concept of being B.O.L.D. (Brains, Outcome, Leadership, Dynamism). This course provides an overview of how the brain works and differentiates between convergent and divergent thinking. This course also differentiates between the five different types of thinking as well as identifies effective strategies to manage stress.

Learning Objectives:

• Define the term thinking
• Differentiate between convergent and divergent thinking
• Recognize the five types of thinking
• Identify four strategies to effectively manage stress

Last Review Date: 11/17/2023

This course is part four in a four-part series which explores the concept of being B.O.L.D. (Brains, Outcome, Leadership, Dynamism). This course provides an overview of the characteristics of high-potential employees as well as the reasons to dress well. This course also provides a four-step formula for a killer presentation along with the six signs of social intelligence.

Learning Objectives:

• Define dynamism
• Identify the characteristics of high-potential employees
• Recognize powerful reasons to dress well
• Identify the four step formula for a killer presentation
• Recognize the signs of social intelligence

Last Review Date: 11/30/2023

This course is part three in a four-part series which explores the concept of being B.O.L.D. (Brains, Outcome, Leadership, Dynamism). This course provides an overview of qualities of bold leadership and ways to establish yourself as a leader. This course also identifies the various styles of team members as well as the quadrants of emotional intelligence.

Learning Objectives:

• Identify five qualities of bold leadership
• Identify nine ways to establish yourself as a leader
• Differentiate leaders and followers
• Identify five styles of team members
• Define four quadrants of emotional intelligence

Last Review Date: 11/26/2023

This course is part two in a four-part series which explores the concept of being B.O.L.D. (Brains, Outcome, Leadership, Dynamism). This course provides an overview of outcomes vs. outputs and identifying the five outcomes expected of emerging leaders. This course also address strategies for getting work done and recognizing the importance of asking for help.

Learning Objectives:

• Differentiate between outcomes and outputs
• Identify five outcomes expected of emerging leaders
• Define what is meant by SMART Goals
• Identify strategies for getting work done
• Recognize the importance of asking for help

Last Review Date: 11/27/2023

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

Learning Objectives:

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

Prerequisites/Advanced Preparation: None
Author/Speaker: Philip Vassallo

IMPORTANT: This course, previously titled "Audit Report Writing v2.1," 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: 12/19/2023

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 is intended for practitioners and advisors who provide advice to both owners and beneficiaries of IRA and 401(k) accounts. Recent law changes in the SECURE Act 2.0, the SECURE Act, the CARES Act, and the issuance of proposed regulations in February 2022 (87 FR 10504), have created much confusion about required distributions and the various exceptions and special rules contained in them. This course provides an overview of the distribution options available for beneficiaries, concentrating on provisions that allow for more spread out and tax advantageous distributions from inherited accounts. It also guides the accommodation of special beneficiaries such as surviving spouses, the disabled, minor children, and the use of trusts.

Learning Objectives:

• Specify in general the types of retirement accounts.
• Define the differences between qualified and nonqualified retirement plans.
• Recognize the terms IRA, 401(k), and Roth IRA.
• Determine the similarities and differences among IRA, 401(k), and Roth IRA accounts.
• Recognize the term RMD and its ramifications relative to IRA and 401(k) accounts.
• Determine the correct RMD amount for an IRA or 401(k) account holder.
• Indicate the issues that arise upon the death of the 401(k)/IRA account holder.
• Advise the beneficiary(ies) of the options available for an inherited retirement account interest.
• Determine the special provisions that apply to interests passing to the decedent’s spouse.
• Recognize the special rules applicable to Roth accounts.
• Advise the beneficiary(ies) of the distribution options available for an inherited Roth account.
• Identify the conduit and accumulation trust provisions.

Author/Speaker: Tim Dreyer, Esq.
Prerequisites/Advanced Preparation: None

Last Review Date: 10/30/2023

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

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

Learning Objectives:

• Identify key provisions of the COSO Framework
• Define internal control and what is meant by an effective internal control system
• Identify and distinguish between the different components of internal control
• Recognize the importance of entity level controls

IMPORTANT: This course, previously titled "COSO Framework - Part 1", has been republished. 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: 1/30/2024

This course provides an overview of internal control and addresses what is meant by an effective internal control system. This includes a discussion of the three primary COSO Framework objectives along with the components and principles of internal control. This course also addresses certain points of focus and how they interrelate to demonstrate an effective system of internal control.

Learning Objectives:

• Define internal control and identify characteristics of an effective internal control system
• Recognize the three primary COSO framework objectives
• Identify the COSO Framework's components, relevant principles, and points of focus and how they interrelate to demonstrate an effective system of internal control

IMPORTANT: This course, previously titled "COSO Framework - Part 2", has been republished. 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: 1/30/2024

This course is designed for California CPAs to meet the 2-hour Regulatory Review requirement. It includes a review of current the California Accountancy Act and the current California Board of Accountancy Regulations. Also included are historic and recent disciplinary actions taken by the Board to help illustrate how the acts and regulations are enforced.

The course must be passed with a grade exceeding 90 percent.

This course is updated as of 2023.

Learning Objectives:

• Recognize key sections within the California Accountancy Act and Board Regulations
• Identify standards of professional conduct
• Recognize disciplinary proceedings taken by the Board and the associated misconduct

Last Review Date: 10/19/2023

Coaching is the process of equipping people with the tools, knowledge and opportunities they need to develop themselves. Using proven techniques, professionals can help their colleagues and employees solve problems and achieve professional growth.

Learning Objectives:

• Define individual goals and provide feedback that encourages personal development.
• Recognize realistic options that will help an individual manage their expectations.
• Determine the behavior required to build trust with others in difficult situations.

Last Review Date: 5/01/2024

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

Learning Objectives:

• Identify executive-level concerns and objectives to ensure focused communication.
• Recognize strategies for hitting the high points in executive communication.
• Identify communication styles best suited for effective conversations.

IMPORTANT: This course, previously titled "Communicating with Executives," 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: 2/25/2024

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

Learning Objectives:

• Recall the four phases of team development.
• Identify key characteristics of successful teams.
• Recall techniques to bridge the “generation gap” and communicate effectively.
• Recall ways to hold a productive meeting and connect creatively.

Speaker/Author: Frank Castillo

Prerequisites/Advanced Preparation: None

Last Review Date: 4/05/2023

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

Learning Objectives:

• Identify changes in the workplace and the importance of communication skills.
• Recall barriers to interpersonal communication and methods to overcome these barriers.
• Recall challenges that impact our ability to communicate via video.
• Determine the flow of communication in organizations, including barriers and the methods of overcoming those barriers.
• Identify various ways that ethical communication can be achieved in the workplace.
• Recall the role that trust has in communicating effectively.

Speaker/Author: Frank Castillo

Prerequisites/Advanced Preparation: None

Last Review Date: 4/04/2023

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

Learning Objectives:

• Identify and describe the two consolidation models used to consolidate a reporting entity’s financial statements.
• Distinguish between consolidation based on control (VIE accounting) and based on majority ownership.

Author/Speaker: John M. Fleming, CPA, MBA
Prerequisites/Advanced Preparation: None.

Last Review Date: 12/06/2023

The budget and the forecast are two common tools used by controllers and CFOs across almost every industry. However, are we really getting the most out of these tools? Or are we merely replicating whatever was done last year? In this course, we will use examples and illustrations to demonstrate various budgeting and forecasting techniques. We will discuss traditional approaches, as well as newer approaches such as flexible budgeting, in an effort to show how companies can gain more value.

Learning Objectives:

• State the difference between a forecast and a budget
• Identify the difference between top-down and bottom-up budgeting
• Recognize the key elements of a flexible budgeting approach
• Define a key forecast driver
• State when it may be appropriate to make a forecast adjustment

IMPORTANT: This course, previously titled "Critical Skills for CFOs & Controllers: Budgeting & Forecasting Strategies for Today's World" 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.

This course empowers you to move beyond vanity metrics and delve into the true story your social media data tells. By understanding and interpreting key metrics, you can make data-driven decisions that fuel your marketing success.

Learning Objectives:

• Understand the importance of data analytics in social media marketing.
• Learn how to set and track relevant social media metrics.
• Discover methods for interpreting data to derive actionable insights.
• Develop strategies for optimizing social media performance based on analytics.

Last Review Date: 4/01/2024

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

Learning Objectives:

• Identify and describe examples of improper revenue recognition.
• Anticipate revenue recognition challenges associated with Topic 606, Revenue from Contracts with Customers.

IMPORTANT: This course, previously titled "Deceptive Accounting Techniques - Revenue Recognition" has been republished. 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: 11/22/2023

A significant number of fraudulent accounting practices have taken place in the last 30 years, many of these in the area of costs and expenses. This course will discuss Several case studies of companies or organizations manipulating costs and expenses by understating or overstating receivables or inventory, or perhaps participating in “cookie jar accounting schemes.” This will help you identify deceptive accounting techniques in order to recognize and prevent these types of practices.
This course provides an overview of stress and how stress can affect an individual's everyday life. The course also defines and provides examples of stress, describes the effect of stress on one's body, and list internal and external symptoms of stress. The course also provides techniques for reducing and releasing stress as well as how to cope with workplace stress.

Learning Objectives:

• Identify and describe deceptive accounting techniques in the area of costs and expenses.
• Recognize deceptive accounting techniques used by selected companies in the past.

Author/Speaker: John M. Fleming, CPA, MBA

Prerequisites/Advanced Preparation: None.

IMPORTANT: This course, previously titled "Deceptive Accounting Techniques – Costs and Expenses " has been republished. 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: 8/29/2023

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

Learning Objectives:

• Identify the three steps in the delegation process.
• Recall key elements to help supervisors “define the task”.
• Recall how outlines and communication facilitate task delegation.
• Identify ways to monitor progress in order to assure results.
• Recognize delegation pitfalls and ways to avoid them.

Speaker/Author: Frank Castillo

Prerequisites/Advanced Preparation: None

Last Review Date: 4/13/2023

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

Learning Objectives:
Delegation:

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

• Define and differentiate coaching and mentoring
Identify skills required for coaching and mentoring
• Identify benefits to coaching and mentoring
• Summarize a 4-step model for effective coaching
• Differentiate the 2 domains of mentoring

IMPORTANT: This course, previously titled "Delegation, Coaching and Mentoring: Tools of Engagement and Empowerment", has been republished. 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: 12/21/2023

This course provides an overview of the key parts of a business case. This includes a discussion of how to develop a well-structured and articulate business case based on the business's concern. This course also provides best practices for how to present salient points of the case with credibility and purposefulness.

Learning Objectives:

• Identify the key parts and contents of a business case
• Recognize the key points when writing the issue, analysis, and strategy of a business case
• Identify best practices with respect to writing executive summaries
• Recognize tips for presenting business cases

IMPORTANT: This course, previously titled "Designing and Presenting a Business Case" 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: 2/21/2024

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

Learning Objectives:

• List the key steps in the acquisition method for business combinations
• Recognize the applicable U.S. GAAP and IFRS standard with respect to business combinations
• Identify some of the key differences between ASC Topic 805 and IFRS 3

IMPORTANT: This course, previously titled "Disclosures of Risks and Uncertainties", 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

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 biennial general ethics requirement for District of Columbia 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.

Last reviewed: 8/1/24

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

Learning Objectives:

• Distinguish between positive and negative workplace communication behaviors/actions.
• Identify Millennials' workplace communication preferences.
• Recognize barriers to effective communication in the workplace.
• Determine ways to improve communication organization-wide in the workplace.
• Distinguish how to communicate effectively non-verbally, in writing, and on social media.
• Define ways of communicating effectively in meetings and in teams.

Last Review Date: 12/29/2023

This is an ethics course for Texas CPAs covering standards of professional conduct and business practices adhered to in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients, and other members of their profession. It provides a background on ethical principles and values, ethical codes and requirements included in the AICPA Code of Professional Conduct, and a focus on the Texas State Board of Public Accountancy Rules of Professional Conduct. The rules will be supplemented with case studies. The intention is to provide you with precise text from the Board, along with supplemental information to help understand real-life situations or nuances.

Learning Objectives:

• Recognize ethical reasoning used by accountants.
• Identify the different principles and rules of the AICPA Code of Professional Conduct.
• Identify independence and objectivity issues.
• Recognize ethics standards and violations.
• Recognize the Texas State Board of Public Accountancy Rules of Professional Conduct.
• Identify licensing and disciplinary mechanisms for Texas CPAs.

Prerequisites/Advanced Preparation: None
Author/Speaker: Deanna Sullivan

Individuals in the accounting and auditing profession have a considerable responsibility to the general public. To gain public trust and maintain professionalism, professional conduct and ethical behavior are necessary. This course is designed to meet the ethics requirements for active Colorado CPAs renewing their licenses. It covers standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession.

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 addresses the most recent version of the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas. Case studies that demonstrate the application of ethical principles and values are utilized. It discusses the Colorado Statutes and Rules that pertain to CPAs licensed to practice in the State of Colorado. Students will become familiar with the Colorado Revised Statutes, the Rules of the State Board of Accountancy, and the Policies adopted by the Board currently in effect and how the statutes, rules, and policies pertain to them.

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

Learning Objectives:

• Recognize the reasoning process of CPAs in resolving ethical dilemmas
• Recognize different principles and rules of the AICPA Code of Professional Conduct
• Identify independence and objectivity issues
• Recognize ethical standards and violations
• Identify the Colorado statutes that pertain to Colorado CPAs
• Recognize the Rules of the State Board of Accountancy

Last Review Date: 11/03/2023

Individuals in the accounting and auditing 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 Connecticut CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession.

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 addresses the most recent version of the AICPA Code of Professional Conduct, along with the conceptual framework approach to coping with ethical dilemmas. Case studies that demonstrate the application of ethical principles and values are utilized. Finally, it discusses the Connecticut Licensing Regulations and Codes that pertain to CPAs licensed to practice in Connecticut.

Learning Objectives:

• Recognize the reasoning process of CPAs in resolving ethical dilemmas
• Identify different principles and rules of the AICPA Code of Professional Conduct
• Identify independence and objectivity issues
• Recognize ethical standards and violations
• Identify Connecticut statutes that pertain to CPAs
• Recognize the Rules of the State Board of Accountancy

Last Review Date: 11/04/2023

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

Section 9 covers Florida Ethics, including a review of key sections within:

• Chapter 61H1: Administrative Code
• Chapter 473: Regulation of Professions and Occupations – Public Accountancy
• Chapter 455: Business and Professional Regulation: General Provisions.

Learning Objectives:

• Recognize ethical reasoning used by accountants.
• Identify different principles and rules of the AICPA Code of Professional Conduct.
• Identify independence and objectivity issues.
• Recognize ethical standards and violations.
• Recognize Florida Administrative Codes for the Public Accounting profession, including key sections from within Chapter 61H1-19 thru 39 Board of Accountancy Rules.
• Identify key sections of the Florida Statutes, including:
  • Chapter 455: Business and Professional Regulation - General Provisions
  • Chapter 473: Regulation of Professions and Occupations - Public Accountancy

Speaker/Author: Steve Spafford, CPA

Prerequisites/Advanced Preparation: None

Last Review Date: 8/23/2023

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 and 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 illustrate the appropriate application of the rules and 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

Author/Speaker: Steve Spafford, CPA
Prerequisites/Advanced Preparation: None

Last Review Date: 7/31/2023

This course provides a comprehensive overview of ethics for CPAs. This includes a discussion of how to apply the Conceptual Framework Process prescribed by the AICPA Code of Professional Conduct. Other topics included in this course include how to identify and manage conflicts of interest as well as how to best protect confidential information. This course also addresses best practices for how CPAs can avoid committing acts that are discreditable to the profession.

Learning Objectives:

• Recognize the importance of ethics for CPAs
• Identify ethical standards CPAs should follow
• Recognize the three steps in the Conceptual Framework Process prescribed by the AICPA
• Recognize the importance of identifying and managing conflicts of interest
• Identify examples of conflicts of interest for both CPAs in public practice and in business
• Recognize how to approach conflicts of interest
• Identify best practices for how to prevent or mitigate negative impacts from conflicts of interest
• Recognize the importance of protecting confidential client information
• Distinguish between information that is confidential and non-confidential
• Identify confidentiality requirements based on the AICPA Code of Professional Conduct
• Recognize best practices for protecting confidential information
• Recognize examples of discreditable acts and how to avoid them
• Identify situations where disclosure of CPA exam material would be a discreditable act
• Recognize ethical requirements for tax returns for yourself and others
• Identify ethical requirements related to confidential information
• Recognize best practices for preventing discreditable acts

Last Review Date: 3/20/2024

This course provides an overview of identifying and managing conflicts of interest. This includes a discussion of the types and severity of conflicts of interests for both CPAs in public practice and in business. This course also addresses how to best approach conflicts of interests and presents several case studies and examples for how to prevent these situations. This course also offers best practices that CPAs can apply to prevent or mitigate any negative impacts from conflicts of interest.

Learning Objectives:

• Recognize the importance of identifying and managing conflicts of interest
• Identify examples of conflicts of interest for both CPAs in public practice and in business
• Recognize how to approach conflicts of interest
• Identify best practices for how to prevent or mitigate negative impacts from conflicts of interest

Last Review Date: 3/18/2024

This course provides an overview of identifying and preventing discreditable acts in accordance with the AICPA Code of Professional Conduct. This includes a discussion of the significance of ethics in the CPA profession as well as examples of discreditable acts that CPAs may commit. This course also includes certain discussions and best practices for how these discreditable acts can be avoided.

Learning Objectives:

• Identify the significance of ethics in the CPA profession
• Recognize examples of discreditable acts and how to avoid them
• Identify situations where disclosure of CPA exam material would be a discreditable act
• Recognize ethical requirements for tax returns for yourself and others
• Identify ethical requirements related to confidential information
• Recognize best practices for preventing discreditable acts

Last Review Date: 3/17/2024

This course explores some of the fundamental concepts related to ethics and their overall importance to CPAs in both public practice and in business. This course primarily focuses on an understanding and application of the Conceptual Framework Process outlined by the AICPA Code of Professional Conduct. This course also provides examples of threats to a CPA's compliance with the Code.

Learning Objectives:

• Recognize the importance of ethics for CPAs
• Identify ethical standards CPAs should follow
• Recognize various types of threats both CPAs in public practice and business may face
• List the three steps in the Conceptual Framework Process prescribed by the AICPA

Last Review Date: 3/19/2024

This course provides an overview of protecting confidential client information. This includes a discussion of the importance of protecting this type of information and what types of information may or may not be confidential in nature. This course specifically focuses on the confidential client information rule prescribed by the AICPA Code of Professional Conduct and provides several examples which illustrate violations of this rule. This course concludes with a listing of best practices you can apply to protect confidential client information.

Learning Objectives:

• Recognize the importance of protecting confidential client information
• Distinguish between information that is confidential and non-confidential
• Identify confidentiality requirements based on the AICPA Code of Professional Conduct
• Recognize best practices for protecting confidential information

Last Review Date: 3/19/2024

Accounting practitioners, both near and far, would be quick to agree that regulatory ethics is the bedrock of our profession.  But where to begin?  Countless regulatory agencies exist, each with their own set of rules and standards.  During this session, will examine each of the regulatory bodies that practitioners should be mindful of, along with overarching standards pronounced by each agency.  Additionally, we’ll address changes to the current CPA licensure model along with global trends in business ethics.

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.

Over the past few years, the U.S. has navigated through a complex economic landscape with challenges driven by supply chain disruptions, inflationary pressures, and geopolitical uncertainties. However, there is cautious optimism regarding the economy's resilience, supported by robust consumer spending, technological advancements, and ongoing policy responses. Dana Peterson, Chief Economist, with The Conference Board, joins this segment to discuss the labor market, business and consumer confidence, inflationary concerns, downside risks regarding deglobalization and geopolitical tensions involving the U.S. and China, as well as impacts from AI.

Learning Objectives:

• Recognize examples of consumer economic headwinds
• Identify industries specifically impacted from recent economic challenges
• Recognize changes in both business and consumer confidence
• Recall solutions to address labor shortages
• Identify both downside and upside risks with respect to the U.S. economic outlook

Last Review Date: 11/13/2025

The cutting-edge accountant continually strives for a forward-thinking mindset and a willingness to learn. This is especially crucial in driving successful digital transformation initiatives in the finance function. Nigel Franklyn, Senior Director of Finance and IT at Kripalu Center for Yoga & Health, shares examples of leveraging technology to improve processes, enhance user experiences, and create value for the business. He offers guidance for the finance executive in aligning technology initiatives with the strategic priorities of the organization.

Learning Objectives:

• Identify how to encourage a forward-thinking and positive mindset when approaching technology and change
• Recognize how to create value with cross-functional collaboration and being a collaborative business partner
• Indicate how to align technology initiatives with the overall business strategy
• Recognize the importance of understanding and managing biases and preferences when adapting to change

Last Review Date: 11/13/2025

In March 2023, the FASB issued an ASU that improved the guidance for leasing arrangements between entities under common control. This ASU, "Leases (Topic 842) Common Control Arrangements", provides private companies with a practical expedient to use the written terms and conditions of a common control arrangement to determine whether a lease exists and, if so, the classification of and accounting for that lease. Jeremy Dillard, Technical Standards Partner, with SingerLewak, joins this segment to discuss the changes related to the terms and conditions that must be considered, as well as how all entities, including public companies, are to amortize leasehold improvements associated with common control leases.

Learning Objectives:

• Recognize the key amendments prescribed by ASU 2023-01
• Identify the effective date of ASU 2023-01
• Recall the methods of adoption for the amendments related to leasehold improvements
• Identify considerations and challenges with respect to adoption of the amendments

Last Review Date: 11/13/2025

Accounting firms are continuing to evolve their delivery of services, thus expanding into new markets. A key approach to maximizing this expansion is for the accounting professional or firm to utilize the power of networking, community outreach, public relations, and media to build their market presence. Herschel Frierson, Chairman of the Board at NABA Inc. and a Principal at Crowe, LLP, shares his keen insights on building successful marketing strategy through networking and relationships for the accounting professional who wants to be a true business and community leader.

Learning Objectives:

• Recognize the significance of knowing client needs and understanding the opportunities and trends in a particular market
• Identify the value of networking and building relationships in the business community
• Indicate approaches to pricing strategy and increasing brand awareness
• Recognize the benefits of volunteering and association memberships to gain different perspectives to enhance value-add to the client

Last Review Date: 11/13/2025