2025 Recorded Course Catalog
Bring your CPE catalog to life with Galasso Learning Solutions’ recorded course packages. Developed and delivered by industry experts, our engaging, high-quality A&A content features stories, analogies, and example real-world to create an impactful learning experience. Easily integrate our NASBA-compliant courses into your LMS and give your members the exceptional training they deserve.
GLS’s 2025 Catalog will be available by May 1, 2025 to support your upcoming CPE year.
Additional courses will be added throughout the year.
Recorded Content
- Recognize the impact of Accounting Standards Updates effective in 2025 on financial reporting
- Recall the changes made to PCC processes as a result of the 2024 PCC Review
- Identify potential topics identified by advisory groups in the FASB's ITC agenda consultation
- Identify the components of quality management
- Recall deficiencies identified by the DOL for EBP audits
- Recall key projects of the Auditing Standards Board
- Recall the impact of recently issued accounting standards on private company financial reporting
- Recall the changes made to PCC processes as a result of the 2024 PCC Review
- Identify potential topics identified by advisory groups in the FASB's ITC agenda consultation
- Recognize alternative financial reporting options for private entities
- Identify the components of quality management
- Identify the impact of recently issued ethics interpretations on independence
- Recognize changes to ethics standards issued by PEEC
- Identify proposed changes to ethics requirements
- Identify the impact of recently issued ethics interpretations on independence
- Recognize changes to ethics standards issued by PEEC
- Identify proposed changes to ethics requirements
- Recognize the impact of Accounting Standards Updates effective in 2025 on financial reporting
- Identify proposed changes to ethics requirements
- Recognize proposed changes to GAAP
- Identify the components of quality management
- Identify the impact of recently issued ethics interpretations on independence
- Recall deficiencies identified by the DOL for EBP audits
- Recognize changes to the peer review process
- Identify the recommendations made by the NPAG to improve the accounting pipeline
- Recall key projects of the Auditing Standards Board
- Recognize the impact of recent standard setting on the applicability of AR-70
- Recognize the impact of GASB 101 on accounting for compensated absences
- Recall changes to the financial reporting model
- Identify changes to disclosure requirements for certain assets and risks
- Recognize proposed changes to governmental GAAP
- Recall the components of quality management in the 2024 Yellow Book
- Identify changes to single audits as a result of the 2025 Compliance Supplement
- Recognize the impact of the 2024 Uniform Guidance on Single Audits
- Identify the key findings in GAO's Improper Payments: Information on Agencies’ Fiscal Year 2023 Estimates report (GAO-24-106927)
- Recognize the requirements of the FDTA
- Identify the impact of the DOE's Related Party Disclosure Requirements on education audits
- Identify the strategies recommended to fight fraud from the AICPA’s Government Performance and Accountability Committee's Detecting Government Fraud report
- Recognize the impact of GASB 101 on accounting for compensated absences
- Recall changes to the financial reporting model
- Identify changes to disclosure requirements for certain assets and risks
- Identify elements of the proposed IFR4NPO standards
- Recall the impact of recent standard setting on programmatic investments
- Recognize the impact of recent ASUs on nonprofit financial reporting
- Recall the components of quality management in the 2024 Yellow Book
- Identify changes to single audits as a result of the 2025 Compliance Supplement
- Recognize the impact of the 2024 Uniform Guidance on Single Audits
- Identify the key findings in GAO's Improper Payments: Information on Agencies’ Fiscal Year 2023 Estimates report (GAO-24-106927)
- Recognize the requirements of the FDTA
- Identify the impact of the DOE's Related Party Disclosure Requirements on education audits
- Identify the strategies recommended to fight fraud from the AICPA’s Government Performance and Accountability Committee's Detecting Government Fraud report
- Identify elements of the proposed IFR4NPO standards
- Recall the impact of recent standard setting on programmatic investments
- Recognize the impact of recent ASUs on nonprofit financial reporting
- Identify the components of quality management
- Recall the components of quality management in the 2024 Yellow Book
- Identify changes to single audits as a result of the 2025 Compliance Supplement
- Recognize the impact of the 2024 Uniform Guidance on Single Audits
- Identify the key findings in GAO's Improper Payments: Information on Agencies’ Fiscal Year 2023 Estimates report (GAO-24-106927)
- Recognize the requirements of the FDTA
- Identify the impact of the DOE's Related Party Disclosure Requirements on education audits
- Identify the strategies recommended to fight fraud from the AICPA’s Government Performance and Accountability Committee's Detecting Government Fraud report
- Recall the impact of interpretations issued by PEEC
- Identify changes to the independence standards
- Recall state laws, regulations, and rules regarding the practice of public accounting
- Identify the key provisions of the SECURE 2.0 Act and their implications for employee benefit plan (EBP) audits
- Recall the impact of new accounting and auditing standards on EBP audit procedures and risk assessment.
- Identify insights from the latest Department of Labor findings and hot topics in EBP audits to develop strategies that enhance audit quality and mitigate risks.
- Recall the components of quality management in the 2024 Yellow Book
- Identify changes to single audits as a result of the 2025 Compliance Supplement
- Recognize the impact of the 2024 Uniform Guidance on Single Audits
- Identify the key findings in GAO's Improper Payments: Information on Agencies’ Fiscal Year 2023 Estimates report (GAO-24-106927)
- Recognize the requirements of the FDTA
- Identify the impact of the DOE's Related Party Disclosure Requirements on education audits
- Identify the strategies recommended to fight fraud from the AICPA’s Government Performance and Accountability Committee's Detecting Government Fraud report
- Recognize the impact of GASB 101 on accounting for compensated absences
- Recall changes to the financial reporting model
- Identify changes to disclosure requirements for certain assets and risks
- Identify elements of the proposed IFR4NPO standards
- Recall the impact of recent standard setting on programmatic investments
- Recognize the impact of recent ASUs on nonprofit financial reporting
- Recall the components of quality management in the 2024 Yellow Book
- Identify elements of the proposed IFR4NPO standards
- Recall the impact of recent standard setting on programmatic investments
- Recognize the impact of recent ASUs on nonprofit financial reporting
- Recall OAR and ORS rules impacting CPAs
- Describe changes to the AICPA Code of Professional Conduct
- Recall OAR and ORS rules impacting CPAs
- Identify changes to single audits as a result of the 2025 Compliance Supplement
- Recognize the impact of the 2024 Uniform Guidance on Single Audits
- Identify the key findings in GAO's Improper Payments: Information on Agencies’ Fiscal Year 2023 Estimates report (GAO-24-106927)
- Recognize the requirements of the FDTA
- Identify the impact of the DOE's Related Party Disclosure Requirements on education audits
- Identify the strategies recommended to fight fraud from the AICPA’s Government Performance and Accountability Committee's Detecting Government Fraud report
- Recall the components of quality management in the 2024 Yellow Book
- Identify when a procedure requires sampling
- Recall key elements of a sampling plan
- Recognize proper application of AU-C 530 for tests of details
- Perform MUS sampling
- Identify the proper application of AU-C 530 for internal controls
- Recall the requirements for sampling for Single Audits
- Identify types of engagements CPAs can perform on ESG-related items
- Describe current projects of accounting standard setters
- Recall the impact of recent standard setting by the FASB on digital assets-
- Describe audit considerations for cryptocurrencies
- Describe the minimum documentation requirements from AU-C 230
- Recall common work paper deficiencies identified by the AICPA
- Recall common fraud schemes
- Identify preventative measures to deter fraud
- Recognize recent frauds in the news
- Recall the data from the 2024 Report to the Nation
- Identify the responsibility of the auditor with respect to fraud
- Identify threats to independence
- Recall safeguards that can be used to reduce threats to an acceptable level
- Distinguish between the four different personality styles of communication.
- Recall best practices in facilitating remote presentations.
- Recall the definition per the obligation IFR and the SLFRF FAQs, Section 17
- Identify how recipients can meet the SLFRF obligation deadline
- Recognize when a change can be made to a project after the obligation deadline
- Recall the purpose of a walkthrough
- Perform proper procedures while conducting a walkthrough
- Identify red flags that may arise while performing walkthrough procedures
- Recognize procedures over the reliance on technology-driven outputs
- Recall data security challenges associated with AI implementation in audit technology
- Identify ethical considerations and best practices for maintaining professional integrity while leveraging AI tools"
- Recognize the most common errors in employee benefit plan audits as highlighted by recent Department of Labor studies and their implications for audit quality.
- Identify root causes of common deficiencies, consequences, and practical solutions for improvement.
- Identify actionable strategies for improving audit execution, including better planning, documentation, and testing.
- Recognize how peer review processes, specialized training, and regulatory tools can mitigate deficiencies and elevate overall audit quality.
- Describe common deficiencies identified in peer review
- Identify methods to improve quality
- Recognize root causes of noncompliance
- Identify common deficiencies in Yellow Book Engagements
- Recall the independence requirements in Yellow Book
- Identify common single audit deficiencies
- Recall common deficiencies found related to COVID-19 funding
- Identify the components of the fraud triangle and their role in financial fraud.
- Recall AU-C 240 requirements for addressing fraud risks in audits.
- Recognize red flags and patterns of fraud.
- Recall audit techniques to address identified fraud risks effectively.
- Recognize best practices for documenting, communicating, and escalating fraud findings.
- Identify common audit deficiencies
- Identify proper methods of performing risk assessment and analytical procedures
- Recall best practices for audit sampling and group audits
- Recognize changes to auditing standards for group audits and risk assessment
- Recall the components of quality management under SQMS 1
- Recognize the objective of an engagement quality review under SQMS 2
- Identify the specific responsibilities of the auditor regarding quality management under SAS 146
- Recall the responsibilities of the engagement partner in SSARS engagements
- Recall the fiduciary duties of nonprofit board members and executive leadership
- Identify the best practices for board operations
- Recall the regulatory and compliance requirements for a nonprofit organization
- Identify trends in financial statement fraud
- Recall examples of financial statement fraud schemes
- Identify independence rules in Yellow Book
- Recognize the ethical principles in GAGAS
- Recall the audit assertions applicable to the cash balance
- Recognize the risks & threats related to the cash balance
- Identify substantive auditing procedures that are used to obtain comfort over cash
- Recall the audit assertions applicable to the expenses & payables balances
- Recognize risks & threats to the expenses & payables balances
- Identify substantive auditing procedures that are used to obtain comfort over expenses & payables
- Recall the audit assertions applicable to inventory
- Recognize risks & threats related to the inventory balance
- Identify substantive auditing procedures that are used to obtain comfort over inventory
- Recognize the requirements for independence under AICPA, GAO, DOL and PCAOB
- Identify types of controls
- Recall information on control best practices
- Identify CAAS services that can impair independence
- Recognize threats and safeguards to independence due to CAAS engagements
- Identify types of controls
- Recall information on control best practices
- Recall the five components and 17 principles of internal controls
- Identify the benefits of internal control frameworks
- Internal Control Frameworks for Single AuditInternal Control Frameworks for Single AuditRecognize the reasons for the COSO 2013 Update
- Recognize the five components of COSO
- Recall the limitations of internal controls
- Identify internal controls over compliance for a given compliance requirement
- Recognize compliance requirements per the Compliance Supplement
- Identify an audit procedure to test the operating effectiveness of a given control
- Recognize noncompliance with ethical standards during engagements
- Recall the five fundamental principles of ethics for professional accountants
- Recall the requirements of governmental financial reporting
- Recognize organizations that follow governmental financial reporting standards
- Identify elements of governmental financial statements
- Identify the appropriate fund classification
- Identify the requirements to be a component unit
- Recognize the components of net position for different fund types
- Recall the basics of governmental budgeting and the development of the budget priorities
- Recognize the steps involved in creating the annual government budget
- Identify what, when, and how to monitor the budget throughout the year
- Recognize the importance of long-term budgeting for a government and communicating the budget message
- Recall the unique accounting principles and transactions applicable to NFP organizations
- Identify the basic financial statements of nonprofit organizations
- Recall the accounting for contributions
- Identify net asset classifications for nonprofit organizations
- Identify agency transactions
- Recall the unique auditing requirements in the Uniform Guidance
- Identify the requirements of major program determination
- Recognize when a single audit is required
- Identify the elements of a finding in a Single Audit
- Recall the reporting requirements for a Single Audit
- Identify internal controls over compliance
- Identify the compliance requirements in the Compliance Supplement
- Recognize the unique auditing requirements in the Yellow Book
- Recognize the independence requirements for Yellow Book engagements
- Identify the CPE requirements for Yellow Book engagements
- Recall the reporting requirements of Yellow Book
- Identify the proper accounting for governmental entities
- Recognize the CPE, reporting, and independence requirements in Yellow Book
- Recall the performance and reporting requirements for Uniform Guidance
- Identify the proper accounting for transactions unique to nonprofit organizations
- Recognize potential risks associated with inventory misstatements that an auditor should be aware of during an observation.
- Recall the standard procedures for observing and counting inventory during a physical inventory count.
- Identify key documentation required before, during, and after an inventory observation.
- Identify sufficient, appropriate inventory observation selections through identification of individually significant items and sampling methodology
- Recall potential risks associated with inventory or unique inventory situations
- Identify responses to risks and variances identified during an inventory observation
- Recall the NYS Ethics requirements applicable to CPAs and PAs
- Recall the impact of interpretations issued by PEEC
- Identify changes to the independence standards
- Recall the NYS Ethics requirements applicable to CPAs and PAs
- Recognize the ethical principles in GAGAS
- Recall best practices in professionalism during oral and written communication with clients
- Recognize the difference between preparation, compilation, & review engagements
- Identify the specific procedures related to preparation, compilation, & review engagements
- Identify the four pillars of public procurement
- Recall best practices in procurement
- Recall the Procurement Standards in the Uniform Guidance
- Identify the 2024 changes to the procurement standards
- Identify organizational needs for technology adoption using the Strategic Alignment Model (SAM) to ensure alignment between technological capabilities and business objectives.
- Recall employee-specific roadblocks to technology usage, drawing on the Technology Acceptance Model (TAM) to identify factors affecting internal user's acceptance and engagement.
- Recognize the key components of the Diffusion of Innovation theory, including adopter categories and influencing factors, and explain their relevance in understanding customer or client responses to technological innovations.
- Identify changes to AU-C 315
- Recognize key components of the new risk assessment standard
- Identify the latest audit technologies and tools available in the marketplace.
- Identify advancements in data analytics, artificial intelligence (AI), and automation that are transforming the audit process.
- Recognize the benefits and challenges of integrating these technologies into their firm’s audit practice.
- Recall the definition of a lease under ASC 842
- Apply recognition and measurement requirements of ASC 842
- Recognize the presentation and disclosure requirements of the new leases standard
- Prepare journal entries necessary to account for leases as both a lessee and lessor
- Identify who should be involved in the budget process
- Recall the key components and legal requirements for the budget process
- Identify when public engagement should occur in the budget process and how to engage the public
- Recognize who on the internal team is responsible for different components of the budget process
- Recognize the impact of GASB 101 on accounting for compensated absences
- Recall changes to the financial reporting model
- Identify changes to disclosure requirements for certain assets and risks
- Recognize proposed changes to governmental GAAP
- Identify changes to single audits as a result of the 2025 Compliance Supplement
- Recognize the impact of the 2024 Uniform Guidance on Single Audits
- Identify the key findings in GAO's Improper Payments: Information on Agencies’ Fiscal Year 2023 Estimates report (GAO-24-106927)
- Recognize the requirements of the FDTA
- Identify the impact of the DOE's Related Party Disclosure Requirements on education audits
- Identify the strategies recommended to fight fraud from the AICPA’s Government Performance and Accountability Committee's Detecting Government Fraud report
- Recall changes to risk assessment requirements
- Identify the impact of SAS 145 on audit methodology
- Identify the components of quality management
- Identify the impact of recently issued ethics interpretations on independence
- Recall deficiencies identified by the DOL for EBP audits
- Recognize changes to the peer review process
- Identify the recommendations made by the NPAG to improve the accounting pipeline
- Recall key projects of the Auditing Standards Board
- Recognize the impact of recent standard setting on the applicability of AR-70
- Recognize the impact of Accounting Standards Updates effective in 2025 on financial reporting
- Identify proposed changes to ethics requirements
- Recognize proposed changes to GAAP
- Recognize the impact of GASB 101 on accounting for compensated absences
- Recall changes to the financial reporting model
- Identify changes to disclosure requirements for certain assets and risks
- Recognize proposed changes to governmental GAAP
- Identify independence rules in Yellow Book
- Recognize the ethical principles in GAGAS
- Recall the audit assertions applicable to the prepaid expense balance
- Recognize risks & threats related to the prepaid expense balance
- Identify substantive auditing procedures that are used to obtain comfort over prepaid expenses
- Recall budgeting frameworks and tools to improve long-term budgeting
- Recognize how to create multi-year budgets that ensure fiscal responsibility and align with long-range policy goals
- Identify ways to forecast revenue, plan expenditures, and analyze scenarios to manage financial risks and uncertainties
- Recall the fiduciary duties of nonprofit board members and executive leadership
- Identify the best practices for board operations
- Recall the regulatory and compliance requirements for a nonprofit organization