Not sure what level course to take? Please see our course level descriptions.
| Course Title | Level | Credits |
|---|---|---|
| Accounting for Intangibles (Fourth Edition) This course provides an overview on accounting for intangibles, with specific attention paid to research and development, computer software, and goodwill. Credit available for CPA. |
Overview | 5.0 CPE |
| Accounting for Uncertain Tax Positions This course covers the rules for uncertain tax positions (UTPs) in FASB Codification Topic 740, Income Taxes. It details the requirements of the UTP rules and provides several examples of their application. Credit available for CPA. |
Basic | 2.0 CPE |
| Analytical Procedures This course covers analytical procedures, looking at SAS 56, Analytical Procedures, and the AICPA's Audit Guide, also titled Analytical Procedures. It also provides examples of the use of analytical procedures with substantive procedures. Credit available for CPA. |
Overview | 3.0 CPE |
| Audit Documentation Requirements: SAS 103 and Other Standards This course reviews the overall documentation requirements of SAS 103, and summarizes the specialized and specific documentation requirements of the other Standards. Credit available for CPA. |
Overview | 3.0 CPE |
| Audit Risk Alert--2007/08 This course gives an overview of recent developments that are of interest to the auditing professional: auditing standards and developments for communications with those charged with governance, and for internal control audits of SEC issuers; accounting standards and developments for fair value measurement, postretirement plans, and income taxes; and discussion of the general objectives of the AICPA Clarity Project and International Convergence. Credit available for CPA, Enrolled Agent. |
Overview | 2.0 CPE |
| Audit Sampling This course summarizes the professional requirements of SAS 111 and an overview of the guidance contained in the new Audit Guide. Credit available for CPA. |
Overview | 2.0 CPE |
| Auditing Issues: Audit Documentation This course provides detailed discussion and commentary on the new audit documentation requirements in AICPA Statement on Auditing Standards No. 103, Audit Documentation. Credit available for CPA. |
Basic | 3.0 CPE |
| Auditing: Selected Developments (Second Edition) This course informs the user of the various changes affecting accounting, compilation and review, and auditing engagements including newly issued Financial Accounting Standards Board (FASB) and FASB Emerging Issues Task Force (EITF) statements, new statements issued by the Auditing Standards Board (ASB), changes in compilation and review, and more. Credit available for CPA. |
Update | 3.0 CPE |
| Compilation and Review: GAAP Issues (Second Edition) This course is designed to enable participants to improve their knowledge of how GAAP and AICPA guidance apply to review and compilation reporting.
|
Basic | 1.0 CPE |
| Compilation and Review: SSARS Nos. 10-14 This course provides insight into the recent Statements issued by the Accounting and Review Services Committee (ARSC) of the AICPA that pertain to compilation and review engagements and procedures. Credit available for CPA. |
Update | 3.0 CPE |
| Compilation and Review: SSARS Nos. 15-17 This course was prepared to familiarize participants with Statement for Accounting and Review Services (SSARS) Nos. 15, 16, and 17 issued by the Accounting and Review Services Committee of the AICPA. These statement pertain to compilation and review engagements and procedures. Credit available for CPA, Enrolled Agent. |
Overview | 3.0 CPE |
| Comprehensive Audit Risk Alert 2008 This course summarizes selected issues covered in the AICPA's Comprehensive Audit Risk Alert 2008 (the Alert), which is intended to give auditors an overview of recent economic, industry, technical, regulatory and professional developments that may affect their audits or other engagements. Credit available for CPA, Enrolled Agent. |
Overview | 2.0 CPE |
| Emerging Auditing Issues This course summarizes and provides commentary on several emerging issues that can be expected to have significant impact on accounting and auditing practice in the near future. Credit available for CPA. |
Overview | 2.0 CPE |
| Employee Fraud: The Misappropriation of Assets (Second Edition) This CPE course explores many of the ways employees can commit fraud, especially types that use documents to skirt internal controls. Credit available for CPA. |
Overview | 3.0 CPE |
| FAS 109: Accounting for Income Taxes (Second Edition) This course addresses the most important principles in accounting for income taxes and illustrates their application in commonly observed situations. Credit available for CPA. |
Basic | 3.0 CPE |
| FAS 123R: Features of Share-Based Payments (Second Edition) This course provides an overview of FASB 123R. It covers the types of plans covered by FASB 123R, how to use the fair value method and option models required by FASB No. 123R, and the transition rules for implementation. Credit available for CPA. |
Overview | 4.0 CPE |
| FAS 140: Accounting for Sales, Transfers, and Servicing of Financial Assets and Extinguishments of Liabilities This CPE course provides an overview of accounting for transactions involving transfers of financial assets, such as receivables, loans, and securities by combining material quoted directly from Financial Accounting Standards Board's (FASB's) Statements of Financial Accounting Standards, including specific segments of Statement No. 140. It also incorporates the effect on Statement No. 140 of recently issued FASB Statement No. 155 and FASB Statement No. 156. We strongly recommend that users completing FASB 140 also complete the CCH Learning Center course “FASB 155: Accounting for Certain Hybrid Financial Instruments and FASB 156: Accounting for Servicing of Financial Assets.” Credit available for CPA. |
Overview | 2.0 CPE |
| FAS 160, Noncontrolling Interests in Consolidated Financial Statements This course examines FAS 160, which improves the accounting for and reporting of noncontrolling interests in consolidated financial statements. It aligns the reporting of noncontrolling interests with the requirements of IAS 27 and eliminates the inconsistencies in practice as to how to report noncontrolling interests in financial statements. Credit available for CPA. |
Update | 2.0 CPE |
| FAS 161: Disclosures about Derivative Instruments and Hedging Activities (an amendment of FASB Statement No. 133) This CPE course distills the recently revised authoritative literature on the disclosure requirements for derivative instruments and hedging activities into a digestible source that is designed to assist accounting practitioners in putting these principles into practice. Credit available for CPA. |
Overview | 2.0 CPE |
| FAS 162, The Hierarchy of Generally Accepted Accounting Principles This course distills the recently revised authoritative literature regarding how to identify the sources of accounting principles and the framework for selecting those principles required to adequately prepare the financial statements of nongovernmental entities that are presented in conformity with U.S. GAAP. Credit available for CPA. |
Basic | 1.0 CPE |
| FAS 163: Accounting for Financial Guarantee Insurance Contracts (an interpretation of FASB Statement No. 60) This course distills the recently revised authoritative literature regarding the appropriate method of accounting for financial guarantee insurance contracts and the required disclosures. Credit available for CPA, Enrolled Agent. |
Basic | 2.0 CPE |
| FASB 155: Accounting for Certain Hybrid Financial Instruments and FASB 156: Accounting for Servicing of Financial Assets The purpose of this course is to inform the reader of the various changes in Accounting for Certain Hybrid Financial Instruments and Servicing of Financial Assets, as defined by FASB 155: Accounting for Certain Hybrid Financial Instruments and FASB 156: Accounting for Servicing of Financial Assets. Credit available for CPA. |
Overview | 1.0 CPE |
| FASB No. 141R: Business Combinations This course distills No. 141 (Revised 2007), Business Combinations, into a digestible source that is designed to assist accounting practitioners in putting these principles into practice. Credit available for CPA, Enrolled Agent. |
Basic | 2.0 CPE |
| FASB No. 151: Inventory Costs This course is designed to familiarize you with amended accounting standards related to inventory costs, as set forth in FASB No. 151, Inventory Costs, issued November 2004. Credit available for CPA. |
Overview | 2.0 CPE |
| FASB No. 159: The Fair Value Option for Financial Assets and Financial Liabilities This course reviews the scope, specific rules, disclosure requirements and effective dates of FASB No. 159: The Fair Value Option for Financial Assets and Financial Liabilities. Credit available for CPA. |
Basic | 2.0 CPE |
| FIN 46R - Consolidation of Variable Interest Entities This course reviews the rules of Interpretation No. 46R, including the requirements for consolidation. Credit available for CPA. |
Overview | 3.0 CPE |
| Fiduciary Accounting This course provides a detailed explanation of performing accounting for estates and trusts. Credit available for CPA. |
Basic | 2.0 CPE |
| Financial Accounting Issues This course reviews several important financial accounting issues by examining specific EITFs and FSPs that have been issued in the past two years. It also provides tables that detail all of the most recent EITF and FSP issues. Credit available for CPA. |
Basic | 5.0 CPE |
| Financial Instruments: GAAP Level A (Second Edition) This course distills the authoritative literature on financial instruments into a digestible source that is designed to assist accounting practitioners in putting these principles into practice.
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Intermediate | 3.0 CPE |
| Fraud Detection: Understanding and Applying SAS 99 This course provides a detailed overview of a major new auditing standard, SAS No. 99.
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Overview | 4.0 CPE |
| Governmental GAAP for State and Local Governments: Accounting and Financial Reporting for Investments (Second Edition) This course reviews the guidance provided by GASB 31 concerning certain investments held by governmental entities. Credit available for CPA, Enrolled Agent. |
Intermediate | 1.0 CPE |
| Governmental GAAP for State and Local Governments: Assets (Second Edition) Governmental GAAP for State and Local Governments: Assets (Second Edition) looks at the specific rules that determine whether and how assets must be presented in the financial statements of a government entity. Credit available for CPA, Enrolled Agent. |
Intermediate | 2.0 CPE |
| IFRS and Other Major Changes Coming to GAAP This course reviews several recent developments in financial accounting and reporting with a focus on the convergence with international accounting standards. It also covers principles-based accounting, the move to fair value accounting, FASB's GAAP codification project, and Big GAAP-Little GAAP. Credit available for CPA. |
Overview | 2.0 CPE |
| International Convergence The course will familiarize readers with the international convergence process and provide an overview of its potential effects on existing accounting and auditing practice in the U.S. Credit available for CPA. |
Overview | 2.0 CPE |
| LIFO - Business and Tax Considerations With the increased use of the LIFO method, issues have been raised in connection with its adoption and continued application. This course reviews the basic rules in making LIFO calculations, clarifies many of the issues and suggests solutions. Credit available for CPA, Enrolled Agent. |
Basic | 4.0 CPE |
| Latest Developments on the Accounting Front (2009-2010) This course reviews several important issues regarding financial accounting developments that have recently occurred or are expected to occur within the next couple of years. Credit available for CPA. |
Basic | 3.0 CPE |
| Money Laundering and Transnational Financial Flows (Second Edition) Money Laundering and Transnational Flows (Second Edition)explores how money laundering occurs and determines what forensic accountants can do to trace or even prevent it. Credit available for CPA, Enrolled Agent. |
Overview | 3.0 CPE |
| Obama Administration's Proposal to Reform the U.S. Financial Regulatory System This course reviews the sweeping regulatory reform of the U.S. financial and securities markets proposed by the Obama Administration to Congress Credit available for CPA, Enrolled Agent. |
Basic | 3.0 CPE |
| Peer Review and Quality Control: Upcoming Changes This course gives an overview of the changes to the peer review process, the effects of these changes to the peer review process and quality control standards on a firm's system, and implications of these changes for quality control documents. Credit available for CPA, Enrolled Agent. |
Basic | 2.0 CPE |
| Quality Control Issues in an Audit and Accounting Practice This course provides a summary of key provisions of SQCS 7 and commentary on selected "hot button" issues in quality control, based on the six elements of quality control as set forth in SQCS 7. It offers practical, implementation-oriented guidance for addressing those issues. Credit available for CPA. |
Intermediate | 3.0 CPE |
| Recent Auditing Standards: SAS 113-114 This course provides an overview of two recent auditing standards, SAS 113 and 114. Credit available for CPA. |
Basic | 1.0 CPE |
| Revenue Recognition: General Principles (Third Edition) Revenue Recognition: General Principles (Third Edition) covers key concepts and issues that arise in determining when and how to recognize revenue. Credit available for CPA, Enrolled Agent. |
Overview | 2.0 CPE |
| SAS 106: Audit Evidence This course discusses the new definition of Audit Evidence as well as the use of Relevant Assertions to plan an audit designed to gather relevant evidence. Credit available for CPA. |
3.0 CPE | |
| SAS 107: Audit Risk and Materiality in Conducting an Audit This course reviews SAS No. 107, Audit Risk and Materiality in Conducting an Audit, which supersedes SAS 47 (AU Section 312), of the same title. Credit available for CPA. |
Update | 3.0 CPE |
| SAS 108: Planning and Supervision This course discusses how to adequately plan and supervise auditing assistants. Credit available for CPA. |
Overview | 2.0 CPE |
| SAS 109: Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement This course covers SAS 109, which offers guidance on obtaining a sufficient understanding of the entity and its environment to assess the risk of material misstatement of the financial statements, and designing the nature, timing and extent of further audit procedures. Credit available for CPA. |
Overview | 3.0 CPE |
| SAS 110: Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained This course examines SAS 110: Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained, and its significant changes to existing auditing practice. Credit available for CPA. |
Update | 2.0 CPE |
| SAS 115, Communicating Internal Control Related Matters Identified in an Audit This course is designed to help audit practitioners understand the new requirements of SAS 115 and implement them in conducting audits. Credit available for CPA. |
Intermediate | 3.0 CPE |
| Service Organizations This is an overview that summarizes and provides commentary on the key provisions of the AICPA Audit Guide, Service Organizations. Credit available for CPA, Enrolled Agent. |
Overview | 2.0 CPE |
| The Risk Assessment Standards: A Comprehensive Review This course summarizes eight new Statements of Auditing Standards (SASs 104 through 111) and their requirements, explores some of the emerging implementation issues, and offers some practical directions and tools. Credit available for CPA, Enrolled Agent. |
Basic | 4.0 CPE |
