2022 Courses

When filing a federal income tax return, it is very important to know who is actually required to file a return and the criteria surrounding the filing of a federal income tax return. Due to numerous updates to the IRC and the inclusion of the Tax Cuts and Jobs Act into law, filing requirements for individual taxpayers have been drastically altered.  This course will focus on the updated filing requirements surrounding individual taxpayers across all filing types. Additionally, this course will go into detail regarding the updated basic standard deduction, additional standard deduction, personal deduction, and penalty amounts. Finally, this course will go over the filing of a deceased taxpayer’s federal income tax return and the treatment of decedent income.

Field of Study: 2022 Courses

CPE Hours: 2

When filing a federal income tax return, it is very important to know who is actually required to file a return and the criteria surrounding the filing of a federal income tax return. Due to numerous updates to the IRC and the inclusion of the Tax Cuts and Jobs Act into law, filing requirements for individual taxpayers have been drastically altered.  This course will focus on the updated filing requirements surrounding individual taxpayers across all filing types. Additionally, this course will go into detail regarding the updated basic standard deduction, additional standard deduction, personal deduction, and penalty amounts. Finally, this course will go over the filing of a deceased taxpayer’s federal income tax return and the treatment of decedent income.

Field of Study: 2022 Courses

CPE Hours: 2

Individual retirement accounts are investing tools that permit individuals to set aside money for retirement in a way that is preferential from a tax standpoint. This course will review the following types of IRA accounts: Traditional IRAs, Roth IRAs, SIMPLE IRAs and SEP IRAs. This course will describe who is allowed to open and contribute to an IRA account during the taxable year. This course will identify when contributions are deductible and when they are not deductible. This course will describe the time allowed to rollover distributions and the ramifications of not completing rollovers within the allotted time. Finally, this course will describe when taxpayers are permitted to take distributions from an IRA account.

Field of Study: 2022 Courses

CPE Hours: 3

The Tax Cuts and Jobs Act of forms the current foundation of the US tax code. The Tax Cuts and Jobs Act is organized into four primary sections of: Individual Tax Reform, Business Tax Reform, Exempt Organizations and International provisions. This is an updated course for 2022 that will provide a quick review of all four portions of the Tax Cuts and Jobs Act Bill (H.R.1.) and it also includes the provisions that have changed for 2022. This course will provide a summary description of all provisions referenced in the Tax Cuts and Jobs Act for each of the primary sections. It will identify which sections changed for 2018 and which were updated for 2022.

Field of Study: 2022 Courses

CPE Hours: 3

The Tax Cuts and Jobs Act of forms the current foundation of the US tax code. The Tax Cuts and Jobs Act is organized into four primary sections of: Individual Tax Reform, Business Tax Reform, Exempt Organizations and International provisions. This is an updated course for 2022 that will provide a thorough review of the Business Tax Reform portion of the Tax Cuts and Jobs Act Bill (H.R.1.) as well as any changes for the 2022 tax year. Part 1 of this course will provide a summary description of all provisions referenced in the Business Tax Reform section of the Tax Cuts and Jobs Act. It will identify which sections changed when the tax law was enacted in 2018 and which were updated for 2022. Each provision will reference a more detailed description of the provision in Part 2 of this course.  The detailed description will review the pre-2018 law, provide a detailed description of the changes for 2018 and identify the effective date that the provision became effective.

Field of Study: 2022 Courses

CPE Hours: 13

The Tax Cuts and Jobs Act of forms the current foundation of the US tax code. The Tax Cuts and Jobs Act is organized into four primary sections of: Individual Tax Reform, Business Tax Reform, Exempt Organizations and International provisions. This is an updated course for 2022 that will provide a thorough review of the Individual Tax Reform section of the Tax Cuts and Jobs Act Bill (H.R.1.) as well as any changes for the 2022 tax yar. Part 1 of this course will provide a summary description of all provisions referenced in Individual Tax Reform section of the Tax Cuts and Jobs Act. It will identify which sections changed for 2018 and which were updated for 2022. Each provision will reference a more detailed description of the provision in Part 2 of this course.  The detailed description will review the pre-2018 law, provide a detailed description of the changes for 2018 and identify the effective date that the provision became effective.

Field of Study: 2022 Courses

CPE Hours: 8

The Tax Cuts and Jobs Act of forms the current foundation of the US tax code. The Tax Cuts and Jobs Act is organized into four primary sections of: Individual Tax Reform, Business Tax Reform, Exempt Organizations and International provisions. This is an updated course for 2022 that will provide a thorough review of all four portions of the Tax Cuts and Jobs Act Bill (H.R.1.) as well as any changes for the 2022 tax yar. Part 1 of this course will provide a summary description of all provisions referenced in the Tax Cuts and Jobs Act for each of the primary sections. It will identify which sections changed for 2018 and which were updated for 2022. Each provision will reference a more detailed description of the provision in Part 2 of this course.  The detailed description will review the pre-2018 law, provide a detailed description of the changes for 2018 and identify the effective date that the provision became effective.

Field of Study: 2022 Courses

CPE Hours: 30

The Internal Revenue Code (IRC) is a continually changing tax code that is always being updated and enhanced with new legislature. With the onset of the COVID-19 pandemic, the tax code underwent serious changes to ensure that Americans received help and support during a truly unprecedented time in U.S. history. This course will cover all of the “must-know provisions” enacted into the tax code within the 2020-2021 tax year. It will discuss all updates pertaining to the Tax Cuts and Jobs Act, the legislation that the tax code is currently built upon. This course will also discuss the three major pieces of COVID legislation passed in 2020: the CARES Act, the Consolidated Appropriations Act, and the American Rescue Plan Act of 2021. Finally, this course will discuss how the 2020 COVID legislation has had an impact on our current understanding of the tax code.

Field of Study: 2022 Courses

CPE Hours: 13

This course will trace the history of filing statuses and how community property law was central to forcing Congress to create filing statuses, and how filing statues are still a thorny issue in tax law.

Field of Study: 2022 Courses

CPE Hours: 1

Accounting Analytical Procedures to Detect Fraud and Improve Operations is a course that will provide an understanding of the dynamics of a business prior to performing financial analysis. This course will identify how fraud might impact the financial statements. This course will teach participants how to calculate return on invested capital by using the ROIC tree concept. Participants will learn how to apply the ROIC tree in making day-to-day decisions to improve the return on invested capital. This course will teach participants to understand a business in order to improve operations. Finally, this course will teach participants how to apply improvement methods to increase the value of the company in the marketplace.

Field of Study: 2022 Courses

CPE Hours: 4

Accounting Analytical Procedures to Detect Red Flags and Potential Fraud is a course that will provide an understanding of the dynamics of a business prior to performing financial analysis. This course will identify how fraud might impact the financial statements. This course will teach participants how to calculate return on invested capital by using the ROIC tree concept. Finally, participants will learn how to apply the ROIC tree in making day-to-day decisions to improve the return on invested capital.

Field of Study: 2022 Courses

CPE Hours: 2

Accounting Calculating and Understanding Ratios is a course that will identify ratios that should be used to perform financial statement analysis. This course will describe how to calculate and interpret ratios related to financial statements accounts. Participants will learn how to combine certain related ratios in order to better understand the financial issues facing any company and be able to apply these tools in a problem-solving case.

Field of Study: 2022 Courses

CPE Hours: 2

Accounting Compilation and Preparation Standards is a course that will identify the primary changes to compilation and review standards (AICPA) subsequent to SSARS 21 being released. This course will discuss implementation issues and significant changes affecting practitioners. This course will discuss the necessary changes to client communications, engagement performance and engagement documentation as a result of SSARS 21. Finally, this course will define the major requirements of SSARSs for preparations, compilations, and reviews.

Field of Study: 2022 Courses

CPE Hours: 4

Accounting Compilation, Review, and Preparation Standards is a course that will identify the primary changes to compilation and review standards (AICPA) subsequent to SSARS 21 being released. This course will discuss implementation issues and significant changes affecting practitioners. This course will discuss the necessary changes to client communications, engagement performance and engagement documentation as a result of SSARS 21. This course will cover the review of financial statements (AR-C 90) in great detail. This course will define the major requirements of SSARSs for preparations, compilations, and reviews. Finally, this course will identify independence when providing nonattest services.

Field of Study: 2022 Courses

CPE Hours: 8

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

Field of Study: 2022 Courses

CPE Hours: 2

Account Fraud and Embezzlement: Case Studies from the Trenches is a course that will review the topic of fraud and explore why some organization are susceptible. This course will identify the factors unique to governmental entities that create an environment for fraud to easily occur. This course will identify areas where there could be an inadvertent failure to separate duties. Finally, this course will describe the proper role of an external auditor and identify areas where independence can be compromised.

Field of Study: 2022 Courses

CPE Hours: 2

Accounting Improving the Operations of the Company is a course that will provide an understanding of a business in order to improve operations. This course will teach participants how to identify the financial condition and profitability of the company. This course will teach how to recognize the future possibilities for improvements based upon past realities. Finally, this course will teach how to apply improvement methods to increase the value of the company in the market place.

Field of Study: 2022 Courses

CPE Hours: 2

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

Field of Study: 2022 Courses

CPE Hours: 2

Accounting Introduction to Financial Statement Analysis is a course that will identify the primary purpose of financial statement analysis. This course will examine financial statements through the lens of an analyst who does not prepare the statements. This course will identify the basic tools of analysis from a conceptual standpoint. Finally, this course will describe the various anomalies that may appear during analysis.

Field of Study: 2022 Courses

CPE Hours: 2

Accounting Introduction to Financial Statement Analysis and Using Ratios is a course that will identify the primary purpose of financial statement analysis. This course will examine financial statements through the lens of an analyst who does not prepare the statements. This course will identify the basic tools of analysis from a conceptual standpoint. This course will describe the various anomalies that may appear during analysis. This course will describe how to calculate and interpret ratios related to financial statements accounts. Participants will learn how to combine certain related ratios in order to better understand the financial issues facing any company and be able to apply these tools in a problem-solving case.

Field of Study: 2022 Courses

CPE Hours: 4

Accounting Introduction to Financial Statement Analysis to Detect Fraud and Improve Operations is a course that will identify the primary purpose of financial statement analysis. This course will examine financial statements through the lens of an analyst who does not prepare the statements. This course will identify the basic tools of analysis from a conceptual standpoint. This course will describe the various anomalies that may appear during analysis. Part 2 of this course will describe how to calculate and interpret ratios related to financial statements accounts. Participants will learn how to combine certain related ratios in order to better understand the financial issues facing any company and be able to apply these tools in a problem-solving case. Part 3 of this course will teach participants how to calculate return on invested capital by using the ROIC tree concept. Finally, participants will learn how to apply the ROIC tree in making day-to-day decisions to improve the return on invested capital. Part 4 of this course will teach participants how to identify the financial condition and profitability of the company and will teach how to apply improvement methods to increase the value of the company in the marketplace.

Field of Study: 2022 Courses

CPE Hours: 8

Accounting Review Standards and Independence is a course that will identify the primary changes to compilation and review standards (AICPA) subsequent to SSARS 21 being released. This course will discuss implementation issues and significant changes affecting practitioners. This course will discuss the necessary changes to client communications, engagement performance and engagement documentation as a result of SSARS 21. This course will cover the review of financial statements (AR-C 90) in great detail. Finally, this course will define the major requirements of SSARSs for preparations, compilations, and reviews.

Field of Study: 2022 Courses

CPE Hours: 4

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

Field of Study: 2022 Courses

CPE Hours: 3

CPAs are professionals that are required to make ethical decisions daily when performing their duties. Ethics are moral principles or values that tend to be unique to each individual and are used to shape decisions. Ethical standards are based on ethical principles. All CPAs are required to apply ethical principles to their practice and to the services that provide. This course identifies why it is crucial for all CPAs to practice ethics and to solve ethical dilemmas that they encounter. Part one of this course will identify the need for ethics in the CPA profession and the ethical principles that all CPAs are required to comply with when performing their duties. This course will review ethics rules, regulations, and entities that provide ethics enforcement for CPAs. Part 2 of this course will review the principles of the AICPA’s Code of Professional Conduct. It will identify when independence is considered to be impaired and define discreditable acts.

Field of Study: 2022 Courses

CPE Hours: 4

CPAs are professionals that are required to make ethical decisions daily when performing their duties. Ethics are moral principles or values that tend to be unique to each individual and are used to shape decisions. Ethical standards are based on ethical principles. All CPAs are required to apply ethical principles to their practice and to the services that provide. This course identifies why it is crucial for all CPAs to practice ethics and to solve ethical dilemmas that they encounter. Part one of this course will identify the need for ethics in the CPA profession and the ethical principles that all CPAs are required to comply with when performing their duties. This course will review ethics rules, regulations, and entities that provide ethics enforcement for CPAs. Part 2 of this course will review the principles of the AICPA’s Code of Professional Conduct. It will identify when independence is considered to be impaired and define discreditable acts.

Field of Study: 2022 Courses

CPE Hours: 4

The American Rescue Plan of 2021 is the latest COVID-19 relief package that provides $1.9 trillion in mandatory funding, program changes and tax policies aimed at mitigating the continuing effects of the pandemic. The bill was crafted to provide urgent and targeted funding to defeat the virus and provide workers and families the resources they need to survive the pandemic while the vaccine is distributed to every American.

The American Rescue Plan of 2021 was passed by the House Feb. 27, 2021, and the Senate March 6, 2021. It was signed into law by President Biden on March 11, 2021. The American Rescue Plan of 2021 will cost of $1.9 trillion making it one of the largest economic rescue plans in U.S. history.

The American Rescue Plan of 2021 is the latest legislation to facilitate recovering from the economic and health effects of the COVID-19 pandemic. This legislation following the CARES Act of 2020 and the Consolidated Appropriations Act of 2021. This Act extends some aspects of those bills while also creating new recovery provisions. It mixes efforts to mitigate the economic effects of the pandemic with strategies to fight the virus itself.

Field of Study: 2022 Courses

CPE Hours: 2

The American Rescue Plan Act of 2021, also called the COVID-19 Stimulus Package, is a $1.9 trillion economic stimulus bill passed by the 117th United States Congress and signed into law by President Joe Biden on March 11, 2021. This act was passed to speed up the United States' recovery from the economic and health effects of the COVID-19 pandemic and the ongoing recession. This legislation was first proposed on January 14, 2021, the package builds upon many of the measures in the CARES Act from March and in the Consolidated Appropriations Act, 2021, from December.

Field of Study: 2022 Courses

CPE Hours: 3

The American Rescue Plan Act of 2021, also called the COVID-19 Stimulus Package, is a $1.9 trillion economic stimulus bill passed by the 117th United States Congress and signed into law by President Joe Biden on March 11, 2021. This act was passed to speed up the United States' recovery from the economic and health effects of the COVID-19 pandemic and the ongoing recession. This legislation was first proposed on January 14, 2021, the package builds upon many of the measures in the CARES Act from March and in the Consolidated Appropriations Act, 2021, from December.

Field of Study: 2022 Courses

CPE Hours: 5

Most CPAs find themselves performing many different financial activities throughout the week. Although most CPAs are not official project managers, the different financial activities such as audits, preparing financial statements, and preparing tax returns may be handled as individual projects. As a result, a project management methodology needs to be selected and in many cases improvements to achieve greater efficiency is desired.

Agile project management is a methodology that was developed for complex projects or where project requirements change quickly. As a result, project managers need the agility to react in a timely fashion. This course will describe the agile project management approach and compare it to a traditional project management approach. This course will describe the four values for agile project management. Finally, the twelve agile principles will be described in detail.

Field of Study: 2022 Courses

CPE Hours: 1

Most CPAs find themselves performing many different financial activities throughout the week. Although most CPAs are not official project managers, the different financial activities such as audits, preparing financial statements, and preparing tax returns may be handled as individual projects. As a result, a project management methodology needs to be selected and in many cases improvements to achieve greater efficiency is desired.

Agile project management is a methodology that was developed for complex projects or where project requirements change quickly. As a result, project managers need the agility to react in a timely fashion. This course will describe the agile project management approach and compare it to a traditional project management approach. This course will describe the four values for agile project management. Finally, the twelve agile principles will be described in detail.

Field of Study: 2022 Courses

CPE Hours: 3

Analyzing Financial Information to Reduce Fraud, Waste, and Abuse is a course that investigates financial fraud and identifying the reasons it happens in many companies. This course will describe the various types of fraud and determine ways to detect and prevent them. This course will identify the techniques that are required to obtain the necessary accounting or operational information. This course will describe how to create benchmarking to help determine if fraud has occurred.

Field of Study: 2022 Courses

CPE Hours: 8

This course is focused on the financial analysis of the location and how a new location fits financially into a company's larger strategy.

Field of Study: 2022 Courses

CPE Hours: 4

CPAs are professionals that are required to make ethical decisions daily when performing their duties. Ethics are moral principles or values that tend to be unique to each individual and are used to shape decisions. Ethical standards are based on ethical principles. All CPAs are required to apply ethical principles to their practice and to the services that provide. This course identifies why it is crucial for all CPAs to practice ethics and to solve ethical dilemmas that they encounter. Part one of this course will identify the need for ethics in the CPA profession and the ethical principles that all CPAs are required to comply with when performing their duties. This course will review ethics rules, regulations, and entities that provide ethics enforcement for CPAs. Part 2 of this course will review the principles of the AICPA’s Code of Professional Conduct. It will identify when independence is considered to be impaired and define discreditable acts.

NOTE- Arizona Board requires that ethics courses include one hour of state statues and administrative rules. Part 3 of this course fulfills this requirement for Arizona CPAs.

Field of Study: 2022 Courses

CPE Hours: 4

CPAs are professionals that are required to make ethical decisions daily when performing their duties. Ethics are moral principles or values that tend to be unique to each individual and are used to shape decisions. Ethical standards are based on ethical principles. All CPAs are required to apply ethical principles to their practice and to the services that provide. This course identifies why it is crucial for all CPAs to practice ethics and to solve ethical dilemmas that they encounter. Part one of this course will identify the need for ethics in the CPA profession and the ethical principles that all CPAs are required to comply with when performing their duties. This course will review ethics rules, regulations, and entities that provide ethics enforcement for CPAs. Part 2 of this course will review the principles of the AICPA’s Code of Professional Conduct. It will identify when independence is considered to be impaired and define discreditable acts.

NOTE- In addition to this course, Arkansas CPAs are required to completed 1 Hour of Arkansas State Board of Public Accountancy content. This can be accomplished by completing a free, web based course via the Board's website or attending group training taught by a board member, board staff member, or a designee of the Board.

Field of Study: 2022 Courses

CPE Hours: 4

Every audit requires planning. Audit planning requires evaluating materiality and risk. Both materiality and risk evaluation require judgement from the auditor because both concepts directly impact the auditor's planned audit evidence. Materiality is important because the auditor provides assurance to financial statement users that the financial statements are free of material misstatements. This requires the auditor to develop a preliminary judgment about materiality when planning the audit, which will provide the basis for that important assurance. In addition, the auditor must consider risk to effectively address the most appropriate risks for each engagement. The auditor's understanding of the entity and its environment, including its internal control, provide a basis for the auditor's assessment of the risk of material misstatement. Using the audit risk model and tolerable misstatement for each account, the auditor determines the audit evidence needed to achieve an acceptable level of audit risk for the engagement.

Field of Study: 2022 Courses

CPE Hours: 2

The auditor uses four phases to meet the overall objective of the audit, which is to express an opinion on the fairness with which the financial statements present fairly. Every audit requires planning, which occurs during the first of the four audit phases. Audit Planning  is a webinar that has been broken down into 5 separate sessions, with each session covering a different aspect of the audit planning process. This webinar series will discuss the importance of evaluating materiality and risk, which will impact the auditor's planned audit evidence. This webinar series will describe how to develop a preliminary judgment about materiality and consider the most appropriate risks for each engagement. This webinar series will also review the eight steps involved in creating the audit plan.

Field of Study: 2022 Courses

CPE Hours: 2

The auditor uses four phases to meet the overall objective of the audit, which is to express an opinion on the fairness with which the financial statements present fairly. Every audit requires planning, which occurs during the first of the four audit phases. Audit Planning  is a webinar that has been broken down into 5 separate sessions, with each session covering a different aspect of the audit planning process. This webinar series will discuss the importance of evaluating materiality and risk, which will impact the auditor's planned audit evidence. This webinar series will describe how to develop a preliminary judgment about materiality and consider the most appropriate risks for each engagement. This webinar series will also review the eight steps involved in creating the audit plan.

Field of Study: 2022 Courses

CPE Hours: 3

The auditor uses four phases to meet the overall objective of the audit, which is to express an opinion on the fairness with which the financial statements present fairly. Every audit requires planning, which occurs during the first of the four audit phases. Audit Planning  is a webinar that has been broken down into 5 separate sessions, with each session covering a different aspect of the audit planning process. This webinar series will discuss the importance of evaluating materiality and risk, which will impact the auditor's planned audit evidence. This webinar series will describe how to develop a preliminary judgment about materiality and consider the most appropriate risks for each engagement. This webinar series will also review the eight steps involved in creating the audit plan.

Field of Study: 2022 Courses

CPE Hours: 2

The auditor uses four phases to meet the overall objective of the audit, which is to express an opinion on the fairness with which the financial statements present fairly. Every audit requires planning, which occurs during the first of the four audit phases. Audit Planning  is a webinar that has been broken down into 5 separate sessions, with each session covering a different aspect of the audit planning process. This webinar series will discuss the importance of evaluating materiality and risk, which will impact the auditor's planned audit evidence. This webinar series will describe how to develop a preliminary judgment about materiality and consider the most appropriate risks for each engagement. This webinar series will also review the eight steps involved in creating the audit plan.

Field of Study: 2022 Courses

CPE Hours: 1

The auditor uses four phases to meet the overall objective of the audit, which is to express an opinion on the fairness with which the financial statements present fairly. Every audit requires planning, which occurs during the first of the four audit phases. Audit Planning  is a webinar that has been broken down into 5 separate sessions, with each session covering a different aspect of the audit planning process. This webinar series will discuss the importance of evaluating materiality and risk, which will impact the auditor's planned audit evidence. This webinar series will describe how to develop a preliminary judgment about materiality and consider the most appropriate risks for each engagement. This webinar series will also review the eight steps involved in creating the audit plan.

Field of Study: 2022 Courses

CPE Hours: 1

The auditor uses four phases to meet the overall objective of the audit, which is to express an opinion on the fairness with which the financial statements present fairly. Every audit requires planning, which occurs during the first of the four audit phases. Audit planning is a course that will review the audit planning process. This course will discuss the important of evaluating materiality and risk, which will impact the auditor's planned audit evidence. This course will describe how to develop a preliminary judgment about materiality and consider the most appropriate risks for each engagement. This course will review the eight steps involved in creating the audit plan.

Field of Study: 2022 Courses

CPE Hours: 10

Auditing - Supplementary Information, Client Illegal Acts and Analytical Procedures is a CPE course that will review SAS numbers 51, 52, 54 and 56. This course will discuss reporting standards defined by SAS No. 51 for financial statements prepared for use outside of the United States. This course will describe the procedures to be applied to supplementary information required by FASB, GASB, or FASAB as provided by SAS No. 52. This course will review SAS No. 54 and audit procedures in response to possible illegal acts. Finally, this course will discuss the guidance provided by SAS No. 56 concerning analytical procedures and review factors influencing the auditor’s consideration of the reliability of data for purposes of achieving audit objectives.

Field of Study: 2022 Courses

CPE Hours: 2

Auditing – Considering Management Plans and Special Reports is a CPE course that will review SAS numbers 59 and 62. This course will discuss the auditor’s responsibility in evaluating an entity’s ability to continue as a going concern. This course will review auditor’s considerations relating to management’s plan and its effective implementation. The course will define comprehensive basis of accounting other than GAAP which may be used for preparation for financial statements as outlined in SAS No. 62 and discuss what should be included in financial statements prepared in conformity with OCBOA. Finally, this course will review circumstances that require explanatory language in the auditor’s special report.

Field of Study: 2022 Courses

CPE Hours: 2

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

Field of Study: 2022 Courses

CPE Hours: 3

Auditing Procedures for Public Warehouses is a CPE course that will discuss controls that required for warehouses and the storages of goods. This course will describe the difference between terminal warehouses and field warehouses. This course will define the two general approaches to audit sampling: non-statistical and statistical sampling. This course will discuss the application of professional judgment in assessing sampling risk. This course will review audit procedures in determining the possible existence of material related party transactions as provided by SAS No. 45. Finally, this course will discuss performance and reporting standards as defined by SAS No. 50.

Field of Study: 2022 Courses

CPE Hours: 3

CPAs are professionals that are required to make ethical decisions daily when performing their duties. Ethics are moral principles or values that tend to be unique to each individual and are used to shape decisions. Ethical standards are based on ethical principles. All CPAs are required to apply ethical principles to their practice and to the services that provide. This course identifies why it is crucial for all CPAs to practice ethics and to solve ethical dilemmas that they encounter. Part one of this course will identify the need for ethics in the CPA profession and the ethical principles that all CPAs are required to comply with when performing their duties. This course will review ethics rules, regulations, and entities that provide ethics enforcement for CPAs. Part 2 of this course will review the principles of the AICPA’s Code of Professional Conduct. It will identify when independence is considered to be impaired and define discreditable acts.

Field of Study: 2022 Courses

CPE Hours: 4

The California State Board of Accountancy requires that all must complete a two (2) hour, Board approved California Regulatory Review course every six (6) years. California Regulatory Review: Accountancy Act, Rules and Regulations is a course that fulfills this requirement for California CPAs. This course is also sufficient for reinstatement or re-entry applicants for an active license before submitting their application.

California Regulatory Review: Accountancy Act, Rules and Regulations is a course that reviews the California Accountancy Act as well as the California Accountancy Rules and Regulations. This course also provides explanations for the rules, Finally, this course provides numerous examples of CBA disciplinary actions throughout the course material. In order to pass this course, you must read the course material, answer the course review questions, and pass the course final exam. It is a CBA requirement to have a minimum score of 90% in order to pass the course final exam and receive a certificate of completion.

Field of Study: 2022 Courses

CPE Hours: 2

The CARES Act is officially known as The Coronavirus Aid, Relief, and Economic Security Act.

The CARES Act was a 2.2 trillion economic stimulus bill passed by the U.S. Congress and signed into law by President Donald Trump on March 27, 2020. This is bill was in response to the economic fallout of the COVID-19 pandemic in the United States. The spending primarily includes $300 billion in one-time cash payments to individuals. It also included $208 billion in loans to major industry, and $349 billion in Small Business Administration loans.

The CARES Act was broken down into two main section. The first section, known in the legislation as Division A, covered language that approved provisions for many programs and spending. It is specifically title as, “Keeping Workers Paid and Employed, Health Care System Enhancements, and Economic Stabilization”. The second section, known as Division B in the legislation, covered all the appropriations that were for emergencies or that were discretionary. This section is specifically titled, “Emergency Appropriations for Coronavirus Health Response and Agency Operations.

Field of Study: 2022 Courses

CPE Hours: 4

The CARES Act is officially known as The Coronavirus Aid, Relief, and Economic Security Act.

The CARES Act was a 2.2 trillion economic stimulus bill passed by the U.S. Congress and signed into law by President Donald Trump on March 27, 2020. This is bill was in response to the economic fallout of the COVID-19 pandemic in the United States. The spending primarily includes $300 billion in one-time cash payments to individuals. It also included $208 billion in loans to major industry, and $349 billion in Small Business Administration loans.

The CARES Act was broken down into two main section. The first section, known in the legislation as Division A, covered language that approved provisions for many programs and spending. It is specifically title as, “Keeping Workers Paid and Employed, Health Care System Enhancements, and Economic Stabilization”. The second section, known as Division B in the legislation, covered all the appropriations that were for emergencies or that were discretionary. This section is specifically titled, “Emergency Appropriations for Coronavirus Health Response and Agency Operations.

Field of Study: 2022 Courses

CPE Hours: 1

CPAs are professionals that are required to make ethical decisions daily when performing their duties. Ethics are moral principles or values that tend to be unique to each individual and are used to shape decisions. Ethical standards are based on ethical principles. All CPAs are required to apply ethical principles to their practice and to the services that provide. This course identifies why it is crucial for all CPAs to practice ethics and to solve ethical dilemmas that they encounter. Part one of this course will identify the need for ethics in the CPA profession and the ethical principles that all CPAs are required to comply with when performing their duties. This course will review ethics rules, regulations, and entities that provide ethics enforcement for CPAs. Part 2 of this course will review the principles of the AICPA’s Code of Professional Conduct. It will identify when independence is considered to be impaired and define discreditable acts.

Field of Study: 2022 Courses

CPE Hours: 4