This course provides an overview of several of the key accounting and reporting topics within U.S. GAAP. This includes a discussion of accounting for business combinations, revenue recognition principles, and leasing transactions. This course also address topics such as goodwill impairment, litigation, how to account for software (both internal-use and for resale), requirements related to accounting changes and error corrections, as well as the appropriate use of Non-GAAP financial measures. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 16 Hours Field of Study: Accounting Delivery Method: QAS Self Study

This course provides a comprehensive look at the foundation and application of U.S. financial reporting principles. It begins with the FASB’s Conceptual Framework, covering the objective of financial reporting, the reporting entity, qualitative characteristics of useful information, and the recognition, measurement, and presentation of financial statement elements. Building on that foundation, the course explores how Accounting Standards Updates (ASUs) are issued, evaluated, and disclosed, the role and risks of accounting estimates, the treatment of accounting principle changes, and the proper handling of error corrections, including restatements. Together, these topics equip CPAs with a deeper understanding of how financial information is developed, maintained, and corrected within the structure of GAAP. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 8 hours Field of Study: Accounting Delivery Method: QAS Self Study

This course provides an overview of the accounting for guarantees and commitments under U.S. GAAP. It begins with the principles for recognizing and disclosing guarantees and then expands to cover commitments, such as unused lines of credit, purchase obligations, and other off-balance sheet arrangements. Throughout, you'll gain practical insight into how these obligations affect financial reporting and the disclosure requirements for each. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 2 Hours Field of Study: Accounting Delivery Method: QAS Self Study

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. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 2 Hours Field of Study: Accounting Delivery Method: QAS Self Study

This course examines best practices in accounts receivable management. Accounts receivable management is associated with both credit and collections. These important functional areas work with sales as well as treasury and bank vendors to ensure the maximum realization of cash from sales revenue. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 2 Hours Field of Study: Finance Delivery Method: QAS Self Study

This course provides an overview of the accounting and financial reporting requirements with respect to crypto assets. This includes a discussion of the types of assets that are within the scope of the guidance for crypto assets along with recognition, presentation, and disclosure requirements. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 1 Hour Field of Study: Accounting Delivery Method: QAS Self Study

It is important that access to online bank accounts, Instagram pictures, eBooks or even reward miles be considered as part of the estate planning process in today’s digital world. This course discusses, in detail, why digital assets should be included in the estate planning process. It then walks you through the steps you need to consider when planning for digital assets and overviews some factors that should be considered during this process. Finally, it discusses some of the difficulties and solutions of managing digital assets due to corporate and state restrictions. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 1 Hour Field of Study: Finance Delivery Method: QAS Self Study

This course provides an overview of how U.S. GAAP applies to fixed assets. It explores important topics such as how and when to recognize assets, how to measure and depreciate them, and what to consider when assets are impaired or held for sale. The course also addresses the accounting for asset sales and abandonments, including how to determine and report gains or losses. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 2 Hours Field of Study: Accounting Delivery Method: QAS Self Study

This course provides an overview of Artificial Intelligence (AI) in accounting with a focus on its significance and evolution. This course includes a detailed discussion of key AI concepts as well as ethical considerations, regulatory frameworks, and its use in data analysis and reporting. This course also provides examples of how AI can be used in both audit and tax practices and provides strategies that can be used to most effectively implement its use in organizations. This course concludes with a discussion of future trends in AI. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 8 Hours Field of Study: Accounting Delivery Method: QAS Self Study

This course provides an overview of Artificial Intelligence (AI) in accounting. This course includes a detailed discussion of key AI concepts as well as its use in data analysis and reporting. This course also provides an overview of how organizations can implement AI solutions as well as the factors to consider when implementing these software solutions. This course concludes with a discussion of the common challenges and barriers to AI adoption. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 4 Hours Field of Study: Accounting Delivery Method: QAS Self Study

Who knew how easy it is to steal? This course uses five recent employee theft cases to demonstrate the importance of internal controls and management oversight in the prevention of employee theft. A recurring theme in each of these cases is a lack of appropriate internal controls and a lack of management oversight. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 1 Hour Field of Study: Auditing Delivery Method: QAS Self Study

This course provides an overview of lesser-known areas of U.S. GAAP that extend beyond the major accounting standards commonly encountered by CPAs. It explains the accounting requirements for research and development costs, customer acquisition costs, capitalized interest, debt modifications, receivables factoring, government grants, environmental credits and obligations, restructuring activities, financial distress, and subsequent events. The course also explores the recognition, measurement, presentation, and disclosure considerations for these specialized accounting topics, using practical examples to demonstrate how the guidance is applied in real-world financial reporting situations. Program Level: Intermediate No prerequisites or advanced preparation required. CPE Credits: 20 Hours Field of Study: Accounting Delivery Method: QAS Self Study

This course provides an overview of key U.S. GAAP accounting principles and SEC reporting requirements, focusing on topics that are important for financial reporting professionals. Participants will explore the presentation of financial statements, including the balance sheet, income statement, cash flow, discontinued operations, segment reporting, as well as Accounting Standards Updates (ASUs), accounting estimates, accounting principle changes, and error corrections. Key U.S. GAAP areas such as revenue recognition, leasing, business combinations, goodwill, software (both internal use and resale), held-for-sale assets, loss contingencies, guarantees, derivatives, hedge accounting, blockchain, and crypto assets will be covered. This course also addresses important SEC Regulations, Form 8-K & Form 10-K requirements, as well as best practices related to MD&A and non-GAAP financial measures. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 24 Hours Field of Study: Accounting Delivery Method: QAS Self Study

This course is based on two recent financial statement fraud cases; Dewey & LeBouef and ContinuityX. Dewey & LeBouef was a high-profile law firm that, at its peak, had over 3,000 employees and over 1,400 lawyers. It is alleged that personnel at Dewey & LeBouef made inappropriate financial adjustments starting in 2008 to meet its bank lending covenants and planned to conceal these adjustments from its “clueless auditor”. Dewey & LeBouef declared bankruptcy in 2012. ContinuityX was an internet services reseller that, according to an SEC complaint, fabricated 99% of its revenue. It was audited by a firm that was fined and disciplined by the SEC and the partner responsible for the audit was also fined and permanently suspended from practicing before the SEC. ContinuityX declared bankruptcy in 2013. Both cases involve financial statement fraud, auditor deception and some lessons to be learned. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 1 Hour Field of Study: Auditing Delivery Method: QAS Self Study

This course is based on two recent financial statement fraud cases; Dewey & LeBouef and ContinuityX. Dewey & LeBouef was a high-profile law firm that, at its peak, had over 3,000 employees and over 1,400 lawyers. It is alleged that personnel at Dewey & LeBouef made inappropriate financial adjustments starting in 2008 to meet its bank lending covenants and planned to conceal these adjustments from its “clueless auditor”. Dewey & LeBouef declared bankruptcy in 2012. ContinuityX was an internet services reseller that, according to an SEC complaint, fabricated 99% of its revenue. It was audited by a firm that was fined and disciplined by the SEC and the partner responsible for the audit was also fined and permanently suspended from practicing before the SEC. ContinuityX declared bankruptcy in 2013. Both cases involve financial statement fraud, auditor deception and some lessons to be learned. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 1 Hour Field of Study: Auditing Delivery Method: QAS Self Study

Small business enterprises sometimes take the position that effective internal controls cannot be achieved. There aren’t enough employees for adequate segregation of duties. Many, if not most, have no internal audit function. However, even within the confines of these and other challenges, small businesses can achieve an effective internal control structure. To overcome an inability to segregate duties as well as other issues, small businesses must look for mitigating controls. The most pervasive mitigating control is the direct oversight of management. This oversight may take the form of financial statement review, approving disbursements, signing checks as well as other review processes. While there are other considerations as to whether the oversight of management may mitigate a lack of segregation of duties and other internal control challenges, if done correctly, this is one of the best ways to overcome these inherent issues. There are internal control fundamentals that are appropriate for small businesses. This course discusses fundamental operational and accounting controls and also reviews the optimal company culture for an effective internal control environment. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 2 Hours Field of Study: Auditing Delivery Method: QAS Self Study

This course focuses on the use of specialists in financial reporting and the accounting areas where their input is often necessary. It helps CPAs recognize when to engage valuation, legal, actuarial, or tax experts to support management’s assumptions in complex or high-risk areas. The course covers transactions such as business combinations, impairments, share-based compensation, and legal or environmental contingencies. It also explains how to evaluate a specialist’s work, document key judgments, and respond to auditor expectations. This course provides lasting insight into the intersection of technical accounting and expert input, helping professionals navigate complexity with confidence. Program Level: Intermediate No prerequisites or advanced preparation required. CPE Credits: 4 Hours Field of Study: Accounting Delivery Method: QAS Self Study

This course provides an overview of the foreign currency accounting and reporting guidance in ASC 830. It begins by explaining how to determine the functional currency of a foreign operation and the factors management should consider when making that assessment. The course then discusses the accounting for foreign currency transactions, including initial measurement, transaction gains and losses, and the use of exchange rates in practice. Finally, it covers the translation of foreign financial statements into the reporting currency, including translation adjustments, presentation in other comprehensive income, and related disclosure requirements. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 2 hours Field of Study: Accounting Delivery Method: QAS Self Study

This course explores how companies can manipulate financial statements and cash flow to mislead stakeholders. It covers schemes such as inflating revenue, understating liabilities, mismanaging assets, and misreporting disclosures. Participants will also learn how cash flow can be distorted through classification and timing tactics, transaction structuring, prepayments, and other arrangements. The course highlights disclosure and presentation strategies, including selective narratives and non-GAAP measures, helping auditors recognize red flags and improve transparency in financial reporting. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 8 Hours Field of Study: Auditing Delivery Method: QAS Self Study

This course provides an in-depth overview of the accounting and reporting requirements with respect to business combinations prescribed by ASC Topic 805. The overall objective of the guidance included within ASC 805 is to improve the relevance, representational faithfulness, and comparability of the information that a reporting entity provides in its financial reports about a business combination and its effects. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 4 Hours Field of Study: Accounting Delivery Method: QAS Self Study

The comparison of actual revenue or margin amounts to either budget or prior year results will generally result in a variance. This course demonstrates mathematical formulas to compute the amount of that variance that is attributable to pricing decisions, unit volume and product mix. In the case of margin variances, the calculation for product cost is an additional component. This method is an important tool to clearly and concisely explain revenue and margin variances to marketing, operations and executive personnel. Specific topics covered are the calculation of the price, volume, mix and cost components as well as an explanation of the concept of product mix. Applicable to CPA’s working in the manufacturing or distribution industry as well as CPA’s in public accounting who serve these industries. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 2 Hours Field of Study: Accounting Delivery Method: QAS Self Study

This course provides an overview of critical challenges companies encounter under ASC 606, emphasizing several key areas that can be particularly challenging for effective revenue recognition. This includes identifying valid contracts, determining performance obligations, assessing variable consideration, and distinguishing between recognizing revenue over time versus at a point in time. The course also covers principal versus agent considerations, accounting for contract modifications, licensing arrangements, and disclosure requirements. Program Level: Intermediate No prerequisites or advanced preparation required. CPE Credits: 8 Hours Field of Study: Accounting Delivery Method: QAS Self Study

This course provides an overview of two of the most popular SEC topics which result in comment letters from the SEC. This includes a discussion of management’s discussion and analysis (MD&A) as well as Non-GAAP Financial Measures. These two areas consistently rank in the Top 10 for the most frequent comment letters issued to public companies by the SEC. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 5 Hours Field of Study: Accounting Delivery Method: QAS Self Study

This course offers a comprehensive overview of key SEC regulations, combining insights from three critical areas. Chapter 1 covers the SEC’s recent final rules on climate-related disclosures for public companies, released on March 6, 2024, addressing the balance between investor demands for transparency and implementation costs. Chapter 2 explores the hot topic of non-GAAP financial measures, emphasizing compliance with SEC and FASB guidelines, supported by comment letter analysis from the Big 4 accounting firms. Chapter 3 explores the management’s discussion and analysis (MD&A) section of financial statements, detailing SEC regulatory requirements and common issues highlighted in their frequent comment letters. Together, these chapters provide essential knowledge for navigating the evolving landscape of SEC regulations. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 8 Hours Field of Study: Accounting Delivery Method: QAS Self Study

Simple fraud schemes that use social engineering techniques are gaining popularity in the United States. These schemes rely on trickery to persuade an unsuspecting employee to divert cash or sensitive information to the fraudster. This course examines techniques being employed such as email spoofing, phishing and vishing using actual recent cases and discusses techniques to minimize the possibility of this type of fraud in your organization. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 1 Hour Field of Study: Auditing Delivery Method: QAS Self Study

This course discusses eight employee theft cases to demonstrate the importance of internal controls and management oversight in the prevention of employee theft. Some of the companies are large and some are small. Some are examined in detail while others are overviewed. Companies discussed: Sandhog Union, United Probation Officers Association, Ayer Family Trust, Craig Brothers Plumbing and Heating, Pet First Healthcare, Standford Financial Group, Woodruff Arts Center and Fry’s Electronics. Understanding the motivations and conditions that foster fraudulent behavior is essential for developing effective prevention strategies. A recurring theme in each of these cases is a lack of appropriate internal controls and a lack of management oversight Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 2 Hours Field of Study: Audit

This course provides a clear and practical overview of two essential accounting standards: ASC 606 on revenue recognition and ASC 842 on lease accounting. Participants will learn the five-step model for recognizing revenue, including identifying contracts, measuring transaction prices, and allocating those prices to performance obligations. The course also covers key topics such as determining when a contract exists, accurately measuring transaction prices, and presenting and disclosing contract assets and liabilities. Additionally, the course explains how to identify and classify leases, as well as the initial and subsequent measurement of leases. Presentation and disclosure requirements for leases are also included, providing participants with a solid understanding of these important standards. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 8 Hours Field of Study: Accounting Delivery Method: QAS Self Study

This course looks at the ways companies can influence operating cash flow and make liquidity appear stronger than it really is. It covers common methods, including reclassifying activities, factoring receivables, and using supplier finance programs. Timing-based tactics, such as accelerating collections or delaying payments, are also reviewed. The course examines how transaction structures, prepayments, and other arrangements can affect cash flow. Finally, it highlights disclosure and presentation practices that can hide liquidity issues, including selective narrative disclosures and the use of non-GAAP measures. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 2 hours Field of Study: Auditing Delivery Method: QAS Self Study

This course provides CPAs with a comprehensive understanding of derivatives and hedging in financial management. Participants will explore the fundamentals of derivatives, their strategic role in risk management, and the differences between hedge accounting and traditional accounting methods. The course specifically covers fair value, cash flow, and net investment hedges, and discusses their practical applications. This course also addresses hedge accounting, including designation, documentation, and effectiveness testing. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 2 Hours Field of Study: Accounting Delivery Method: QAS Self Study

This course highlights key differences between U.S. GAAP and IFRS that affect financial reporting, covering topics like assets, investments, inventory, goodwill, revenue recognition, income taxes, business combinations, leases, and foreign currency. While it provides a solid introduction to these important areas, it only scratches the surface of the many nuances and complexities in each framework. Understanding these differences is important for anyone working with or comparing financial statements prepared under both sets of standards. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 4 Hours Field of Study: Accounting Delivery Method: QAS Self Study

The statement of cash flows is one of the most important, if not the most important, financial statements prepared by an entity. Of particular focus on this statement is the cash flow from operations which presents the amount of cash an entity is generating from its core business operations. This course provides an overview of the requirements for preparing a statement of cash flows and discusses many other key cash flow related topics in additional detail. The accounting requirements with respect to the statement of cash flows is prescribed within ASC Topic No. 230. Program Level: Basic No prerequisites or advanced preparation required. CPE Credits: 2 Hours Field of Study: Accounting Delivery Method: QAS Self Study

This course provides a detailed overview of comfort letters in the context of securities offerings. It covers the purpose of comfort letters, the differences between negative assurance and positive assurance, and the procedures accountants perform on audited, unaudited, and pro forma financial information. The course also addresses how to handle subsequent changes, capsule information, financial forecasts, and other financial data, while highlighting what accountants can and cannot comment on. By the end of the course, participants will understand how comfort letters support underwriter due diligence and the role they play in providing assurance on selected financial information. Program Level: Intermediate No prerequisites or advanced preparation required. CPE Credits: 2 Hours Field of Study: Auditing Delivery Method: QAS Self Study

This course covers the accounting and financial reporting requirements that apply when a company files for Chapter 11 bankruptcy and applies ASC 852. It explains when this guidance is used and how it changes the accounting for liabilities, expenses, and professional fees during the bankruptcy process. You'll learn how to identify and report liabilities subject to compromise, how to present reorganization-related items in the financial statements, and what disclosures are expected. The course also briefly discusses quasi-reorganizations. Program Level: Intermediate No prerequisites or advanced preparation required. CPE Credits: 1 Hour Field of Study: Accounting Delivery Method: QAS Self Study