Accounting CPE Course Packages

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

Finance professionals are ready to embrace the AI revolution, and this course is key to success in this endeavor. Join experts Dr. Mfon Akpan and Dr. Scott Dell as they reveal how cutting-edge AI tools like ChatGPT and multimodal models can automate workflows, boost decision-making, and unlock unmatched efficiencies in accounting. Learn to master the art of effective prompting, seamlessly integrate AI into your processes, and navigate critical ethical considerations like data biases and privacy. Stay ahead of the competition, harness the power of AI, and transform your role with innovation-driven strategies for the future!

Learning Objectives:

• 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

Last Review Date: 2/1/2025

Mastering Crypto Accounting: Navigating the Digital Asset Revolution is your essential guide to understanding the intersection of accounting, digital assets, and blockchain technology. Led by industry expert Aaron Jacob of Taxbit, this course explores the rapid adoption of cryptocurrencies, regulatory developments, and real-world use cases that are transforming finance. You’ll gain practical insights into the latest FASB fair value standards, strategies for overcoming operational challenges, and how to implement a digital asset strategy that drives business efficiency.

Learning Objectives:

• 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

Last Review Date: 2/1/2025

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.

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

Learning Objectives:

• Identify various ways to manage speaking anxiety while planning and preparing presentations, while delivering presentations, and while conducting Q&A sessions.
• Recognize the basic elements of effective business presentations ranging from matching the subject matter with the audience and choosing the right visual aids to communicating confidently and persuasively.
• Identify the presentation process steps ranging from planning and preparing presentations to evaluating presentations and Q&A sessions.

Last Review Date: 1/04/2022

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 program is designed for accountants who must have financial knowledge but have not had formal training in finance. Topics include The Sarbanes-Oxley Act financial reporting requirements, use and analysis of financial statements, financial forecasting, and cash budgeting. The goals of the course are fourfold: 1. It provides an understanding and working knowledge of the fundamentals of financial decision-making and strategy that can be put to practical application in the day-to-day jobs of accountants and managers. 2. It also concentrates on providing a working vocabulary for communication. 3. It uses examples and illustrations emphasizing the practical application of financial concepts, tools, and methodology. 4. It also includes checklists, guidelines, rules of thumb, diagrams, graphs, and tables to aid your comprehension of the subjects discussed.

Learning Objectives:

• Identify the objectives of managerial finance.
• Distinguish between profit maximization and stockholder wealth maximization.
• Recognize factors that affect the value of a firm.
• Recognize the role of financial managers.
• Recognize the various legal forms of business organization.
• Identify the basic financial statements used by a firm.
• Recognize how the balance sheet portrays a company's financial position.
• Identify the components of a statement of cash flows.
• Recognize how footnote disclosures are used and requirements for segment reporting.
• Recognize reporting requirements of the Sarbanes-Oxley 404.
• Identify which factors are used in evaluating a firm’s stock.
• Recognize a comprehensive set of financial ratios and how to interpret them.
• Recognize how ROI can be enhanced by management.
• Identify the basic components of the Du Pont formula and how it can be used for profit improvement.
• Recognize steps in projecting financial needs by using the percent-of-sales method.
• Identify major steps in preparing the master budget.
• Recognize how the cash budget can be used to more effectively conduct financial management.

Author/Speaker: Steve Spafford, CPA

Prerequisites/Advanced Preparation: None

Last Review Date: 5/24/2023

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

This course provides an overview of the key considerations and potential disclosure requirements related to changes in accounting principles.

Learning Objective:

• Recognize the key considerations and potential disclosure requirements for accounting principle changes

Prerequisites/Advanced Preparation: None

Author/Speaker: Kelen Camehl, CPA, MBA

Last Review Date: 3/24/2023

This course provides an overview of the accounting and reporting impacts with respect to accounting error corrections.

Learning Objective:

• Recognize the key steps involved in the correction of an accounting error

Prerequisites/Advanced Preparation: None

Author/Speaker: Kelen Camehl, CPA, MBA

Last Review Date: 3/24/2023

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

Learning Objectives:

• Recognize key areas of guidance in ASC 830 Foreign Currency Matters
• Identify steps to remeasure foreign currency transactions to the functional currency
• Identify steps to translate foreign currency financial statements to the reporting currency

Speaker/Author: Steve Spafford, CPA

Prerequisites/Advanced Preparation: Basic Knowledge of Accounting

IMPORTANT: This course, previously titled Accounting for Foreign Currency 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: 7/17/2023

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

This course provides an overview of the key accounting and reporting requirements with respect to internal-use software.

Learning Objectives:

• Recognize the different stages of software development
• Identify when to start capitalization and amortization of qualifying costs

Prerequisites/Advanced Preparation: None

Author/Speaker: Kelen Camehl, CPA, MBA

Last Review Date: 3/25/2023

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

Learning Objectives:

• List and understand the five key steps in implementing lean.
• Recognize key principles surrounding the 5S method for supporting lean.
• Differentiate between various inventory costing methods.
• Recognize key principles concerning productivity measurement and reporting.
• Recognize types of lean processes that can be implemented for office operations.

Speaker/Author: Bonnie Kennedy, CPA
Prerequisites/Advanced Preparation: None

IMPORTANT: This course, previously titled "Accounting for the Lean Enterprise" has been republished in our current course platform. Please be aware that the content is the same, with only minor updates. You cannot receive credit for this course again if you have already received credit for this course.

Last Review Date: 4/17/2023

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

Last Review Date: 4/06/2023

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

Learning Objectives:

• Identify key characteristics of audit evidence as well as related authoritative standards.
• Differentiate between various procedures used to obtain audit evidence.
• Recognize key characteristics of common audit failures.

Speaker/Author: Michael Chris Knapp

Prerequisites/Advanced Preparation: None

IMPORTANT: This course, previously titled Audit Evidence: Requirements, Types, and Limitations" 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: 8/01/2023

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

Learning Objectives:

• Identify overall characteristics of fraud, fraud risk factors, and the impact on potential financial misstatements.
• Recognize authoritative guidance with respect to fraud consideration.
• Identify appropriate responses to fraud risk assessments.
• Recognize real-world examples involving financial statement misrepresentations.

Speaker/Author: Michael Chris Knapp

Prerequisites/Advanced Preparation: None

IMPORTANT: This course, previously titled "Auditors and Financial Statement Fraud: Lessons Learned from Real-World Cases" 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: 5/15/2023

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

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

Learning Objectives:

• Recognize the ethical challenges the accounting profession faces.
• Identify the factors that employees consider when drawing conclusions about leaders' character.
• Recognize the role of culture in an organization.
• Identify the major findings from a recent Ethics and Compliance Initiative survey.

Speaker/Author: Dr. Patricia Harned

Prerequisites/Advanced Preparation: Work experience in a corporate staff environment or an introductory course in ethics.

IMPORTANT: This course, previously titled "Bottom Line: Does Your Enterprise Have an Ethical Culture?" has been republished in our current course platform. Please be aware that the content is the same, with only minor updates. You cannot receive credit for this course again if you have already received credit for this course.

Last Review Date: 5/18/2023

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 provides a high-level overview of the accounting for business combinations.

Learning Objective:

• Identify the US GAAP guidance applicable to business combinations
• List the steps involved in the acquisition method

Prerequisites/Advanced Preparation: None

Author/Speaker: Kelen Camehl, CPA, MBA

Last Review Date: 3/23/2023

This course provides an overview of identifying a business for purposes of a business combination transaction.

Learning Objective:

• Identify what a business is in accordance with ASC Topic 805
• Differentiate between business combinations and asset acquisitions

Prerequisites/Advanced Preparation: None

Author/Speaker: Kelen Camehl, CPA, MBA

Last Review Date: 3/23/2023

This course provides an overview of the recognition of assets acquired and liabilities assumed in a business combination transaction.

Learning Objective:

• Recognize principles and exceptions in the measurement of assets and liabilities of a business combination
• Recognize various categories of intangible assets acquired in a business combination

Prerequisites/Advanced Preparation: None

Author/Speaker: Kelen Camehl, CPA, MBA

Last Review Date: 3/23/2023

This course provides an overview of the recognition of assets acquired and liabilities assumed in a business combination transaction.

Learning Objective:

• Recognize recognition/measurement requirements related to key accounting areas

Prerequisites/Advanced Preparation: None

Author/Speaker: Kelen Camehl, CPA, MBA

Last Review Date: 3/23/2023

This course provides an overview of the recognition of goodwill or a bargain purchase in a business combination transaction.

Learning Objective:

• Identify the requirements related to recognizing and measuring goodwill from a business combination
• Recognize impacts from a bargain purchase

Prerequisites/Advanced Preparation: None

Author/Speaker: Kelen Camehl, CPA, MBA

Last Review Date: 3/23/2023

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

Learning Objectives:

• Determine the role of reading; identify reading strategies and tips to improve your reading skills and how to read faster.
• Determine the importance of writing mechanics in the workplace.
• Recognize grammar, punctuation, capitalization, number usage, and abbreviations rules and common grammar mistakes.
• Identify grammar-related electronic tools.
• Distinguish between the eight c's of business writing principles.
• Identify other business writing suggestions included in the course.

Speaker/Author: Robert G. Insley

Prerequisites/Advanced Preparation: None

IMPORTANT: This course, previously titled "Business English: Part 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: 4/12/2023

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

Learning Objectives:

• Recognize ethical reasoning used by accountants
• Identify different principles and rules of the AICPA Code of Professional Conduct
• Identify independence and objectivity issues
• Recognize ethical standards and violations
• Identify the requirements of accountants as highlighted in the Arizona statutes and administrative rules

Author/Speaker: Steve Spafford, CPA

Prerequisites/Advanced Preparation: None

Last Review Date: 5/02/2023

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

Learning Objectives:

• Identify overall characteristics of cognitive bias.
• Differentiate between types of cognitive bias and their impact on auditing.
• Recognize techniques used to reduce bias in the auditing process.

Speaker/Author: Michael Chris Knapp

Prerequisites/Advanced Preparation: None

IMPORTANT: This course, previously titled Cognitive Biases and Problem Solving (Decision Heuristics): Shortcuts Causing Poor Audit Decisions" 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: 7/24/2023

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

Learning Objectives:

• Identify and differentiate between the key steps involved in the branding process.
• Recognize certain myths as it relates to branding.
• Recognize key considerations with respect to developing a mission statement checklist.
• Identify what is meant by a unique value proposition.
• Differentiate between internal and external sources of content marketing.

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

IMPORTANT: This course, previously titled "Communicate Your Brand" has been republished in our current course platform. Please be aware that the content is the same, with only minor updates. You cannot receive credit for this course again if you have already received credit for this course.

Last Review Date: 4/03/2023

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 provides an overview of the principles concerning connecting globally. This includes a discussion of thinking globally but acting locally and getting grounded but keeping flying. The course presents some of the key advantages to connecting globally and provides many points and suggestions for effective communication.

Learning Objectives:

• Identify the objectives of "think global, act local".
• Identify the objectives of "get grounded, keep flying".
• Recognize key advantages of connecting globally.
• Differentiate between BRIC countries.
• Recognize various points prescribed by the author for connecting globally.
• Identify various best practices and social conventions with respect to the communication.

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

IMPORTANT: This course, previously titled "Connect Globally" has been republished in our current course platform. Please be aware that the content is the same, with only minor updates. You cannot receive credit for this course again if you have already received credit for this course.

Last Review Date: 3/28/2023

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.

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

Learning Objectives:

• Identify common tricks used by some employees to pad their expense reports.
• Determine appropriate processes to prevent employees from submitting the cost of gift cards for personal use on their expense reports.
• Identify common cyber-payment frauds that target organizations of all sizes.
• Determine procedures to prevent your organization from being hurt by electronic payment fraud.

Prerequisites/Advanced Preparation: None

Author/Speaker: Mary Schaeffer / Crystallus, Inc.

IMPORTANT: This course, previously titled "Cyber and Expense Payment Frauds," 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: 3/16/2023

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

This course provides an overview of debt and equity investments – Topics 320 and 321, with emphasis on the classification for accounting purposes. This course also addresses the initial and subsequent measurement requirements for these investments as well as considerations related to fair value. This course also provides information relating to required disclosures for these types of investments.

Learning Objectives:

• Specify the classification of debt and equity investments for accounting purposes
• Identify the accounting required for initially measuring and subsequently measuring investments in debt and equity securities based on Topic 320 and Topic 321
• Recognize Topic 820, Fair Value Measurement’s application to investments in debt and equity securities
• Identify impairment issues and their impact on the valuation of investments in debt and equity securities
• Identify the required disclosures found in topics 320 and 321

Author/Speaker: Dan Johnson and John Fleming
Prerequisites/Advanced Preparation: None

Last Review Date: 5/26/2023

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

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

Learning Objectives:

• Identify the two key individuals which sponsored the Dodd-Frank Act.
• Define what is meant by orderly liquidation authority.
• Identify the types of bonds that drove the strengthening of credit rating agencies.
• Determine the debt-to-income cap for qualified mortgages.
• Specify the remittance transfer provisions of Dodd-Frank for money sent to recipients outside the United States.

Speaker/Author: Rich White

Prerequisites/Advanced Preparation: Basic knowledge of finance principles and practices.

IMPORTANT: This course, previously titled "Dodd-Frank Act – Overview of the Law" 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: 4/14/2023

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

Learning Objectives:

• Differentiate between Emotional Quotient (EQ) and Intelligence Quotient (IQ).
• Identify the general measurement tools used to test both IQ and EQ.
• Recognize why studies conclude that EQ may have such a great impact on a person’s work performance.
• Specify what to look for and what may be needed to maximize your own EQ.

Speaker/Author: Colleen Neuharth McClain

Prerequisites/Advanced Preparation: None

Last Review Date: 5/11/2023

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

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

Learning Objectives:

• Identify the various ethical principles relevant to the accounting profession.
• Recognize key characteristics of the AICPA Code of Professional Conduct.
• Identify key ethical challenges faced by auditors and independent accountants.

Speaker/Author: Michael Chris Knapp

Prerequisites/Advanced Preparation: None

IMPORTANT: This course, previously titled Ethics and the Independent Auditor: Principles, Threats, and Consequences" 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: 7/11/2023

This is an ethics course covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice, and fairness when dealing with the public, clients, and other members of their profession. It also presents an approach - the conceptual framework approach - to coping with ethical dilemmas. The Sarbanes-Oxley Act and its impact on business ethics, internal control requirements, and the CPA’s responsibilities are summarized. Moreover, a brief discussion of the AICPA’s Standards for Tax Service and the IMA’s Statement of Ethical Professional Practice are included. Finally, it identifies different disciplinary systems within the profession and provides guidance on how to respond to an ethics inquiry from the AICPA. It includes examples to illustrate the application of various ethical standards.

Learning Objectives:

• Recognize ethical reasoning used by accountants
• Identify different principles and rules of the AICPA Code of Professional Conduct
• Identify independence and objectivity issues
• Recognize ethical standards and violations
• Identify the key provisions of the Sarbanes-Oxley Act that influence auditor independence
• Recognize licensing and disciplinary mechanisms within the profession
• Identify the ethical standards by the Institute of Management Accountants

Speaker/Author: Steve Spafford, CPA

Prerequisites/Advanced Preparation: None

Last Review Date: 10/09/2023

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

Learning Objectives:

• Identify different principles and rules of the AICPA Code of Professional Conduct.
• Recognize ethical standards and violations.

This course fulfills a general ethics 1-hour requirement. It is suitable to fulfill the North Carolina ethics requirement. In Michigan, it is suitable as a 1-credit general ethics course to accompany the 1-credit state-specific course.

Author/Speaker: Steve Spafford, CPA

Prerequisites/Advanced Preparation: None

Last Review Date: 5/29/2023

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

Section 8 discusses specific rules and regulations for Delaware CPAs.

Learning Objectives:

• Recognize ethical reasoning used by accountants.
• Identify different principles and rules of the AICPA Code of Professional Conduct.
• Identify independence and objectivity issues.
• Recognize ethical standards and violations.
• Identify Delaware statutes and regulations governing the practice of public accountancy.
• Recognize professional ethics and conduct for Delaware CPAs.

Speaker/Author: Steve Spafford, CPA

Prerequisites/Advanced Preparation: None

Last Review Date: 7/26/2023

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

This is an ethics course for Mississippi 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 final sections of the course cover Mississippi Licensing Rules and Regulations.

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 Mississippi Rules and Regulations of the Accountancy Board, including accounting standards and rules of conduct, requirements for certificates, continuing education and compliance assurance program.

Last Review Date: 7/18/2022

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 is a 4-hour course for Utah covering standards of professional conduct and business practices adhered to by accountants such as CPAs to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents the AICPA Code of Professional Conduct and an approach --the threats and safeguards approach –to coping with ethical dilemmas. The course includes 1 CPE hour of education on the Utah Certified Public Accountant Licensing Act and Certified Public Accountant Licensing Act Rules and 3 CPE hours of ethics.

Learning Objectives:

• Recognize ethical reasoning used by accountants
• Identify different principles and rules of the AICPA Code of Professional Conduct
• Identify independence and objectivity issues
• Recognize ethical standards and violations
• Identify the requirements of accountants as highlighted in the Utah CPA Licensing Act and Rules

Author/Speaker: Steve Spafford, CPA

Prerequisites/Advanced Preparation: None

Last Review Date: 7/07/2023

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.

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

Learning Objectives:

• Identify key best practices when writing executive summaries.
• Recognize elements and characteristics to avoid when writing executive summaries.
• Differentiate between 4S plan components and various types of reports.
• Identify ways to develop paragraphs to reinforce the intent of executive summaries.

Speaker/Author: Philip Vassallo

Prerequisites/Advanced Preparation: None

IMPORTANT: This course, previously titled "Executive Summary Writing for Financial Professionals" 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: 8/24/2023

Many believe that successfully managing the growth of a business is directly related to strategic alignment of accounting or finance teams with operational functions. Graham Stanton, Co-Founder and CEO of Avise, joins this segment to discuss accounting software considerations, bridging the gap between accounting and operations, as well as the review of a company lifecycle. Graham, who also co-founded the company Peloton, shares how his story and experience with Peloton ties into the accounting field as a whole.

Learning Objectives:

• Recognize the importance of accounting software to both track and manage financial data
• Describe the stages of a company lifecycle from idea to initial public offering
• Describe the importance of using financial and operational metrics to drive action and decision making
• Recognize that the most successful organizations are those that are able to bridge the gap between accounting and operational data

Last Review Date: 7/13/2025

In today's world, finance professionals must be more agile than ever. Though technical skills are an absolute necessity, the ability to be a true strategic partner for the business is a differentiating quality of the well-rounded finance professional. Graham Stanton, Co-Founder and CEO of Avise, joins this segment to discuss ERP software as an all encompassing solution, the importance of financial and operational metrics, as well as the idea of a well-rounded finance professional.

Learning Objectives:

• Recognize the importance of understanding an Enterprise Resource Planning (ERP) software's full capability before implementation
• Recognize the variance between GAAP requirements and managerial metrics
• Describe the characteristics of a well-rounded accountant or finance professional
• Describe the various traits of a successful entrepreneur

Last Review Date: 7/13/2025

ESG investing considers environmental, social and governance factors to judge an investment's financial returns and impact. With sustainable investing and ESG issues being a relatively new phenomenon in the investing world, it's no surprise that there are many myths and a good deal of misinformation associated with it. Jennifer Coombs, professor at the College for Financial Planning, uses years of experience helping financial advisors build out competencies in ESG investing to guide us through this new investment landscape.

Learning Objectives:

• Distinguish different strategies within sustainable investing, such as best-in-class, exclusionary, ESG integration, and sustainable thematic investing
• Recognize the pyramid framework for sustainable investing strategies and how they align with different investor values
• Identify common misconceptions and criticisms of ESG investing, such as the belief that it doesn't generate financial returns
• Recognize the challenges and opportunities in measuring and reporting meaningful impact in sustainable investing

Last Review Date: 7/13/2025

Although there are no clear formulas to identify a recession as soon as one begins, a downturn must be deep, pervasive, and lasting to qualify as a recession. Currently, economists determine if a recession is occuring by looking at a variety of complex indicators, the most common being two consecutive quarters of negative gross domestic product. Alan Gorlick of Gorlick Financial Strategies, joins this segment to discuss the various recession indicators and cures in addition to providing his thoughts on the current economic client.

Learning Objectives:

• Describe the differences between the Keynes and Hayek economic theories and methodologies
• Describe the four phases of the business cycle in detail; expansion, peak, contraction and trough
• Recognize the monetary policies the Fed uses to encourage economic recovery
• Recognize the impact and importance of quantitative easing as a form of monetary policy

Last Review Date: 7/13/2025

Divorce can produce significant financial and emotional challenges for all parties involved. In this segment, Lili Vasileff, of Wealth Protection Management, discusses the key financial issues in divorce, including child support, alimony, and property division. She shares some stories from her experiences working with clients, highlighting the emotional and financial challenges they face, and emphasizes the skills and training required to be a successful divorce financial planner.

Learning Objectives:

• Identify the role of a divorce financial planner, including tasks such as discovery and organization of financial information, financial projections, and asset tracing
• Recognize post-divorce tasks and responsibilities, such as implementing asset transfers & creating new budgets
• Distinguish the financial issues to be resolved in divorce, such as child support, alimony, and property division
• Recognize the possibility of hidden assets and the need for forensic analysis

Last Review Date: 7/13/2025

The end of the year is quickly approaching and there are many and various tax planning considerations and changes for the upcoming tax season. Tax expert Barbara Weltman discusses year-end tax strategies and upcoming tax considerations for 2024. Topics covered include tax credits and deductions for green energy initiatives, retirement plans, charitable contributions and R&D, as well as IRS plans to increase audit activity and leverage AI and digitalization.

Learning Objectives:

• Recognize the concept of bargain sales and the potential challenges associated with claiming a charitable deduction
• Recognize changes in the R&D credit, including the requirements for capitalization and amortization and proposed changes to Form 6765
• Identify tax credits available for qualified retirement plans and possible plan options
• Identify IRS audit initiatives to ensure tax compliance among large corporate taxpayers, partnerships, and high-income individuals

Last Review Date: 7/13/2025

Environmental social and governance, or ESG, initiatives have become a strategic imperative for nearly all organizations. In this segment, Evan Harvey and Cynthia Cummis of Deloitte & Touche LLP discuss the regulatory outlook and implementation of ESG reporting. They assess the regulatory landscape in Europe and the US, as well as the internal and external benefits of implementing ESG reporting such as operational efficiencies, improved reputation, and attracting and retaining employees and investors.

Learning Objectives:

• Recognize the value of using ESG data internally to drive decision-making and improve efficiency and culture within a company
• Identify the benefits of implementing ESG reporting, such as better understanding of climate impact, energy efficiency, waste reduction, and potential for innovation
• Recognize the shift from voluntary to mandatory reporting driven by global regulatory bodies and agreements
• Indicate the steps and considerations for preparing for ESG reporting, including materiality assessment, stakeholder engagement, data gathering, and oversight

Last Review Date: 6/13/2025

The demand for enhanced environmental, social and governance, or ESG, reporting is intense and has a direct impact on financial statements. Companies are going to need to ensure that they produce high-quality ESG information for investors and other stakeholders. Tu Nguyen is an economist and director of environmental, social and governance (ESG) for RSM Canada LLP. She shares with us her expert insights on the importance of ESG data for organizations to stay competitive, attract investors and customers, and retain talent.

Learning Objectives:

• Recognize the necessity of ESG reporting for firms, including eligibility for grants, credits, and investments, compliance with regulations, and staying competitive
• Identify the role of ESG ratings and reporting standards, such as MSCI and Bloomberg, in guiding investor decisions
• Distinguish the incentives and benefits of ESG reporting, such as subsidies, tax incentives, talent retention, and improved financial performance
• Indicate how ESG data and reporting can help investors design portfolios and make informed investment decisions

Last Review Date: 6/13/2025

The business cycle represents the alternating phases of economic growth and decline that occur in a country over a period of time. There are four phases of the business cycle: expansion, peak, contraction and trough. Alan Gorlick, CEO of Gorlick Financial Strategies, discusses the business cycle as well as three commonly known cycles that can ultimately lead to a recession: the wage cost cycle, the national debt cycle, and the lending cycle. Alan also shares with us his expertise in using economic data to predict recessions.

Learning Objectives:

• Describe the four phases of the business cycle in detail; expansion, peak, contraction and trough
• Describe the impacts of the wage cost cycle, national debt cycle, and the lending cycle
• Recognize the key resources for reliable economic data
• Recognize the various indicators of a recession as depicted through economic data

Last Review Date: 6/13/2025

Associations are distinct from charitable organizations. They are a group of persons that are banded together for a specific purpose. Teresa Henderson, Association Specialization Leader with Your Part-Time Controller, LLC, provides an overview of everything you need to know about nonprofit organizations. Topics include the characteristics of a nonprofit, association management software systems, considerations for managing chapters and affiliates, mitigating financial risk, and association best practices and the pitfalls to avoid.

Learning Objectives:

• Recognize the key differences between a nonprofit and for-profit organization
• Describe the information captured by association management software
• Recognize why training of nonprofit board members is so important
• Describe what nonprofit organizations can do to mitigate financial risk