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Government & Not for Profit (YB 24)

Governmental Accounting & Auditing Update

The Government Accounting Standards Board (GASB) has been very busy lately. This course will review the accounting standards newly issued by GASB, including Compensated Absences, Public Private Partnerships and Subscription Based IT Arrangements. We will focus on the implementation of standards that will be effective in the near future. We’ll also discuss GASB’s current projects and exposure drafts so you better understand what’s coming down the road. Then we’ll switch gears and focus on governmental auditing. We will close with a look at the major changes in Single Audit and Yellow Book impacting governmental accountants and auditors.

Learning Objectives:

Attendees will be able to:

  • Describe common deficiencies in Yellow Book engagements
  • List changes to the Compliance Supplement
  • Recall audit impact of CARES Act Funding
  • Identify changes to governmental financial reporting

This course can be delivered in 8 or 4 hours.

GASB Update

The Government Accounting Standards Board (GASB) has been very active in its standard setting agenda. This course reviews accounting standards issued by the Government Accounting Standards Board (GASB) that have been recently issued as well as those that will be effective in the near future. Key areas of focus will include compensated absences, PPP and SBITAs. In addition to reviewing the standards, we will also focus on implementation strategies and challenges. Finally, we will turn our attention to the future by discussing GASB’s current projects and exposure drafts including revenue and expense recognition and the financial reporting model.

Learning Objectives:

Attendees will be able to:

  • Describe the impact of newly issued and recently effective standards on governmental accounting
  • Recall the impact of proposed changes to governmental financial reporting.

​​This course can be delivered in 4 or 2 hours.

GASB Leases: What You Need to Know to Implement

Government leases are getting an overhaul. GASB Statement 87 was issued in 2017 and provides an update on the proper accounting for leases from both the lessee and lessor point of view. This course will help attendees understand the nuances of the updated definition of a lease as well as other significant changes to terminology. Attendees will discuss the impact of the changes to financial reporting as well as the key challenges that governments and auditors will need to consider to properly implement the new standard. This interactive course includes the preparation of journal entries to assist in understanding impact.

Learning Objectives:

Attendees will be able to:

  • Define a lease per GASB 87
  • Prepare journal entries for lessee and lessor accounting compliant with GASB 87

​​This course is 2 hours and is often combined with other topics.

Yellow Book Independence

One of the largest changes to the 2018 Yellow Book was the change to the Independence standards. This course will focus on the independence framework as well as the impact of nonaudit services and preparation of financial statement in particular, on independence. We’ll close with a review of key services that can impair independence.

Learning Objectives:

Attendees will be able to:

  • Recall threats to independence
  • Identify safeguards that mitigate the threats

This course can be delivered in 1 or 2 hours segments. 

Yellow Book and Uniform Guidance Update

Yellow Book and Single Audit engagements are considered must select engagements for Peer Review. This course will cover the Yellow Book independence requirements which are required any time an auditor is performing a Yellow Book or Single Audit even when the engagement is for a for-profit entity. We’ll also review the new alternative engagements that have been created by various federal agencies to provide alternatives to Single Audits including SVOG, CSLFRF, and PRF engagements. We’ll close with a look at the major changes in the 2023 Compliance Supplement and the COVID deficiencies identified by the federal agencies and peer reviewers.

Learning Objectives:

Attendees will be able to:

  • Identify changes to single audits as a result of the 2023 Compliance Supplement
  • Describe alternative engagements to single audits subject to Yellow Book
  • Recall common deficiencies found related to COVID-19 funding
  • Recall the independence requirements in Yellow Book

This course can be delivered in 2 to 4 hours segments. 

Public Procurement Basics: Protecting the People’s Money

Procurement is a critical component of successful government operations and while there are challenges in public procurement there are a number of guidelines that offer a pathway for success.

This course will offer guidance on how governments can meet complicated procurement needs and develop practices that protect public funds.

Learning Objectives:

Attendees will be able to:

  • Recall the four pillars of public procurement
  • Identify public procurement best practices

 

  • This course is taught by Jaclyn Veno, CPA

This course is delivered in 2 hours 

Benefits and Best Practices for Telework

Prior to the COVID-19 pandemic, telework in state and local government was not often embraced as a form of employment. As the pandemic continues, governments are beginning to experience the benefits of remote work and are reevaluating hiring practices to offer more telework and hybrid work options, not simply as a result of an emergency.

This course will review various telework options and best practices for success.

Learning Objectives:

Attendees will be able to:

  • Identify best practices in telework flexibilities
  • Recognize the differences between telework and remote work

 

  • This course is taught by Jaclyn Veno, CPA

This course is delivered in 2 hours 

Compliance Testing for Single Audits

This course will help accounting firms better plan their audits of governmental and nonprofit entities under the Uniform Guidance. We will focus on the relationship between the requirements of US GAAS, Government Auditing Standards (Yellow Book), and the Single Audit Act (Uniform Guidance). This course provides you with the knowledge to be more efficient and effective at planning and performing audits in accordance with the requirements of the Uniform Guidance and the Single Audit Act. It is designed to address the common issues auditors have with testing compliance. We’ll look at the differences between testing controls and substantive testing as well as sampling and the impact of dual-purpose samples to improve efficiency and effectiveness of Single Audits.

Learning Objectives:

Attendees will be able to:

  • Describe the differences between testing internal controls over compliance and substantively testing compliance
  • Design effective and efficient methods to test compliance requirements that could have a direct and material effect on a major program

This course can be delivered in 8, 4 or 2 hours.

Common Single Audit Deficiencies

This training course is designed to walkthrough the major deficiencies identified by the AICPA when performing Yellow Book and Uniform Guidance engagements. We will discuss how to properly perform procedures to be compliant. High level areas of training can include topics such as sampling, reporting, risk assessment, major program determination and internal controls over compliance and compliance testing in a Uniform Guidance audit. Yellow Book topics include independence and continuing professional education.

Learning Objectives:

Attendees will be able to:

  • Recall common audit deficiencies
  • Perform major program determination compliant with the Uniform Guidance
  • Describe proper sampling methodology
  • Identify appropriate single audit reports
  • Apply the threats and safeguards approach in Yellow Book for independence
  • Recall the requirements for CPE in Yellow Book

This course is typically a 4-hour session and is tailored to include the deficiencies most frequently experienced by the organization.

Internal Controls Over Compliance versus Compliance
Based on an AICPA Enhancing Audit Quality study, 23% of all single audits subject to enhanced oversight were materially non-conforming with professional standards due to failure to properly test controls over compliance. This course will provide an overview of internal controls over compliance specifically related to Single Audits. We will discuss how to apply the concept of internal controls to various compliance requirements. A common finding in the audits of governmental entities receiving federal grants is the misidentification of controls and mistaking compliance for a control. Attendees will focus on differentiating between compliance versus controls over compliance.

Learning Objectives:

Attendees will be able to:

  • Properly document internal controls over compliance in conformity with the Uniform Guidance
  • Compare ICFR with ICOC

This course can be delivered in 1 or 2 hour sessions.

Uniform Guidance Update

This course is designed to provide participants updates on what’s changing in the Single Audit world. We’ll focus on considerations that will impact current audits including the new 2023 Compliance Supplement with a focus on COVID related impacts. Attendees will also review the new alternative engagements that have been created by various federal agencies to provide alternatives to Single Audits including SVOG, CSLFRF, and PRF engagements. In longer courses, we’ll also look at common deficiencies in single audits including internal controls over compliance and how to identify direct and material compliance requirements.

Learning Objectives:

  • List common deficiencies found in Single Audits
  • Describe the changes to the new Compliance Supplement
  • Recall the impact of COVID-19 related funding
  • Identify alternative engagements to Single Audits for COVID19 related funding

​​This course is typically delivered in 2 or 4 hours.

Single Audit Workshop

The AICPA expects there will be over 20,000 new Single Audits as a result of the COVID19 related federal funding. The Single Audit Workshop will focus on the requirements of the Uniform Guidance for entities receiving federal funding. We’ll explore the compliance requirements per the Compliance Supplement. Then we will focus on the identification and testing of internal controls over compliance as well as compliance testing with a focus on how to to document proper compliance with the core of a Single Audit. This course will help attendees understand how to complete the steps in a Single Audit in compliance with the Uniform Guidance. Depending on length, the course can also cover sampling, risk assessment and/or reporting. The course will address common deficiencies found in peer review when performing Single Audits.

Upon completion of this course participants will be able to:

  • Perform compliance testing in conformance with the Uniform Guidance
  • Identify internal controls over compliance that will support the program
  • Describe best practices in documenting compliance

This course can be delivered in 8, 4 or 2 hours. Number of areas covered are impacted by length.

Sampling for Single Audit

The Office of Management and Budget (OMB) has repeatedly identified  audit sampling as an area for improvement for Single Audits. The federal government has provided guidance on best practices in sampling in a Uniform Guidance audit. This course is designed for auditors who are new to the Single Audit environment or who want a refresher on sampling rules in the governmental auditing world. We’ll review the rules for sampling in a compliance audit from both an internal controls perspective as well as a substantive testing perspective to create efficiency in an audit.

Learning Objectives:

Attendees will be able to:

  • Describe the differences in sampling internal controls overs compliance versus internal controls over financial reporting
  • Distinguish between sampling internal controls over compliance and sampling for substantive tests of compliance
  • Recall how to determine the correct sample size for an Single Audit

This course can be delivered in 1 or 2 hour sessions.

Not for Profit A&A Update

Not-For-Profit entities are challenged with many unique accounting issues. This course features a review of what is going on at the FASB’s Not-for-Profit Advisory Committee. We’ll also review other ASUs directly or indirectly impacting nonprofit entities including leases and the current expected credit loss (CECL) model. As we turn from accounting to auditing, we will look at recent changes in auditing standards that will impact NFPs, as well as the latest developments in Single Audit and Yellow Book requirements. In longer courses, we’ll explore common nonprofit financial reporting errors including grant accounting.

Learning Objectives:

Attendees will be able to:

  • Perform lease accounting in compliance with ASC 842
  • List key independence requirements in Yellow Book
  • Identify changes in the new Compliance Supplement for Single Audits
  • Recall the impact of ASUs on financial reporting for nonprofit organizations
  • Describe the impact of recent SASes on nonprofit audits
  • Identify common financial reporting errors in nonprofit financials

This course can be delivered in 2, 4 or 8-hour increments.

Not For Profit Accounting Update

The Not-for-Profit Advisory Committee (NAC) has been meeting with FASB to discuss the impact of various standards on the nonprofit community. In this course, we will explore the work of the NAC and the impact they’ve had. We then transition to the Accounting Standards Updates (ASUs) issued by the FASB that are impacting nonprofit entities, including a deep dive into the leases standard which is effective for many nonprofits this fiscal year. We will close with a look at common deficiencies found in grant accounting.

Learning Objectives:

Attendees will be able to:

  • Describe lease accounting under Topic 842
  • Recall the impact of recent ASUs on nonprofit financial reporting
  • Identify common deficiencies in nonprofit accounting

This course can be delivered in 4 or 2 hours.​

Introduction to Yellow Book

This course is designed for government auditors new to performing engagements in accordance with Generally Accepted Government Auditing Standards (GAGAS or “Yellow Book”). We will identify and review the guidance found in the Yellow Book and analyze the relationship between Government Auditing Standards and the AICPA Code of Professional Conduct. We will review the Yellow Book requirements for financial statement audits while also touching upon ethical principles and independence. In longer courses, we will also review the requirements for attestation engagements, and performance audits.

Learning Objectives:

Attendees will be able to:

  • List the elements of a Yellow Book finding
  • Describe the ethics and independence requirement of Yellow Book
  • Contrast the requirements of Yellow Book with the AICPA requirements

This introductory level course is 2 hours but can be expanded to up to 4 hours. It is often paired with other governmental auditing or accounting topics.

Introduction to Not for Profit Accounting

This session will introduce attendees to the financial statements and unique accounting principles applicable to not-for-profit organizations. Specifically, this session will focus on the typical transactions and account balances unique to NFPs, including net asset classification, agency transactions, contribution accounting, endowments, and programmatic investments. We will cover accounting rules such as classifying contributions and recording restrictions, allocation of expenses to programs, and properly identifying conditions. We will review not-for-profit financial statements and their required elements.

Learning Objectives:

Attendees will be able to:

  • Recall differences between commercial accounting requirements and nonprofit standards
  • Identify unique elements of nonprofit GAAP

This course can be delivered in 4 or 2 hours.

Introduction to Governmental Accounting

Governmental accounting is very unique. In this course, we will introduce the financial reporting basics for governments, including fund accounting and modified accrual accounting. Attendees will analyze the layouts of the fund financial statements as well as the government wide financial statements. The class will also cover the concept of component units and the determination of major component units. Finally, we close with a discussion on the concepts of Management Discussion & Analysis (MD&A) and other RSI that are specific to governmental entities.

Learning Objectives:

Attendees will be able to:

  • Identify the reporting requirements unique to governmental entities
  • Recall differences between commercial GAAP and governmental GAAP

This course can be delivered in 4 or 2 hours.

Introduction to Single Audits

Single Audits have unique performance and reporting requirements. This course will provide an overview of the requirements in performing a Single Audit subject to the Uniform Guidance. We’ll also cover the unique reporting requirements. Participants will have a basic understanding of major program determination, internal controls over compliance, and compliance requirements. We will review how to use the Compliance Supplement by reviewing the various parts. We’ll also review the unique reporting requirements including how to properly develop the elements of a finding in a Single Audit.

Learning Objectives:

Attendees will be able to:

  • Identify the reports required by the Uniform guidance
  • Recall the unique performance requirements in a Single Audit

This course can be delivered in 4 or 2 hours.

Accounting

Accounting & Auditing Update

This course will look at the recent activities of FASB. We’ll cover standards effective in the current year as well as those that will be effective in the future. We’ll then switch gears and discuss standards issued by the Auditing Standards Board  impacting audit engagements. We’ll look at the impact of the new standards and how you can prepare to implement them in a practical way.

Key focus areas include:

  • Recently issued Accounting Standard Updates (ASUs)
  • Risk Assessment
  • Quality Management

Learning Objectives:

Attendees will be able to:

  • Describe recently issued changes to US GAAP
  • List ASUs coming down the pike
  • Recall the impact of quality management on firms
  • Identify changes to risk assessment in SAS 145

This 8-hour course can be adapted for 4 hours by removing case study or focusing on specific points of interest.

Hot Topics in A&A

This course offers a fast-paced update on where we currently stand and what’s happening right now in accounting & audit. We will cover key topics that require your attention, current pain points for the industry, and where we’re heading next for all things A&A. No deep dives here… just a heads up on what’s out there so you can be in the know.

This course will hit on the hot topics of 2023. We’ll start with the hot area of risk assessment from the perspective of common audit deficiencies as well as the AICPA’s response in SAS 145! It wouldn’t be a hot topic without a review of CECL which while postponed is finally effective in 2023. We’ll also provide an update on what’s going on at the AICPA in terms of quality management. We’ll close with a review of the ASUs effective for calendar year ends so you can be ready to close your books for 2023!

Learning Objectives:

Attendees will be able to:

  • Identify the key financial reporting changes for ASUs effective this year
  • List standards that will be effective for 2023 calendar year ends
  • Recognize changes to quality management
  • Perform a risk assessment compliant with the standards

This 8-hour course can be adapted for 4 hours by focusing on specific points of interest.

ASUs Effective for December 2023

This course will take review all the Accounting Standards Updates (ASUs) issued by the FASB that will be effective for December 2023 calendar year ends (and beyond). The course will address which entities are impacted as well as the main provisions of each standard, including key changes to recognition and measurement as well as presentation and disclosure. We’ll also discuss any implementation issues you may need to consider during implementation.

Learning Objectives:

Attendees will be able to:

  • Identify Accounting Standard Updates that are effective for calendar 2023 year ends
  • Describe the impact of effective standards on financial reporting

This course can be delivered in 1 or 2 hour sessions and can be combined with other technical or business sessions.

A&A Update for Industry

The course will start with the Accounting Standard Updates effective in 2023 for public entities, private entities, and nonprofits. We will also review significant changes to common control lease arrangements issued early in 2023. Finally, we’ll give an executive overview of what those in industry need to know about changes coming to their audits. 

Learning Objectives:

Attendees will be able to:

  • Identify Accounting Standard Updates that are effective for calendar 2023 year ends
  • Describe the impact of effective standards on financial reporting
  • Recall the impact of SASes on future audits

This course can be delivered in 1 or 2 hour sessions and can be tailored for organization type (nonprofit, nonpublic etc.).

What's Going on at the FASB

This course will cover the Accounting Standard Updates (ASUs) issued by the FASB that are effective for 2023 year ends. The course will also address those standards that will be effective in the near future that are well suited for early implementation. We’ll take a deeper dive into how to prepare for the CECL standard in longer courses. The course can be tailored to address only those standards impacting the organization through a detailed needs assessment as part of the GLS Process.

Learning Objectives:

Participants will be able to:

  • Recall new accounting ASUs issued by the FASB
  • Identify ASUs effective in the current year
  • Describe the key financial reporting changes of the leases and financial instruments standards

This course can be delivered in 4 or 2 hours. Shorter courses will require tailoring to fit time constraints. 

Accounting for Leases (Topic 842)

This course offers an in-depth look at the Topic 842, Leases which is effective this year. The leases standard requires organizations to recognize lease assets and related lease liabilities on the balance sheet. This comprehensive course will cover recognition, measurement, as well as presentation and disclosure requirements as well as focus on a key area of change which is proper identification of a lease using a principles-based approach. We will discuss implementation requirements from both the lessee and lessor accounting models. In addition, we explore a variety of scenarios including short-term leases, purchase options, variable lease payments, and remeasurement. As usual, this GLS course is up-to-date, offering practical journal entry examples, lessons learned from implementation, and explores recently issued amendments to the lease accounting guidance.

Learning Objectives:

Attendees will be able to:

  • Define a lease under the new leases standard
  • Apply recognition and measurement requirements of the new leases standard.
  • Describe the presentation and disclosure requirements of the new leases standard.
  • Prepare journal entries necessary to account for leases as both a lessee and lessor.

This 4 hour course can be adapted for 2 hour delivery.

ASUs Issued in 2022/23

This course will cover all of the Accounting Standards Updates (ASUs) issued by the FASB during 2022/23. We’ll discuss who will be impacted and the main provisions of each standard. The course is designed to provide an executive summary of each standard so that CPAs can determine which ASUs will impact them in the future. This is a great course for CPAs wanted to know what the FASB has been up to!

Learning Objectives:

Attendees will be able to:

  • Identify standards issued in 2022
  • Describe the impact of standards on financial reporting

This course can be delivered in 1 or 2 hour sessions and can be combined with other technical or business sessions.

Financial Instruments

This course will cover ASU 2016-01, ASU 2016-13 and ASU 2017-12 and related amendments. ASU 2016-01 makes targeted changes to the recognition and measurement of financial instruments. It adds a new OCI item will changing the subsequent measurement for equity securities. We’ll then change our focus and look at the new credit loss standard issued by the FASB. The Current Expected Credit Loss model, introduced in ASU 2016-13, will impact any financial assets that are recognized using a held to maturity or amortized cost basis. Major changes to the inputs in models will require all entities to take a closer look at how they measure their financial assets including some as basic as their accounts receivable! Finally, we’ll address some of the simplifications offered under the new hedge accounting standards in ASU 2017-12. We’ll also address the amendments issued by FASB as part of the implementation phase.

Learning Objectives:

Attendees will be able to:

  • Describe how the CECL model will impact the recognition of credit loss in the income statement
  • Identify changes to hedge accounting
  • List the impact of ASU 2016-01 on the income statement

This 4 hour course can be adapted for 2 hour delivery by addressing specific ASUs.

A&A Update for Small Businesses

In this course, we will look at the recent activities of the FASB, the Auditing Standards Board (ASB), and Accounting & Review Services Committee (ARSC) that impact small businesses. We will discuss the impact of the new standards and how you can prepare to implement them in a practical way. The course also includes a deep dive into private company reporting with a look at the Private Company Council as well as the AICPA Financial Reporting Framework for Small & Medium Entities (FRF-SME). This course is tailored to focus on topics primarily impacting smaller entities. It does not cover some of the more complex accounting requirements not commonly found in smaller entities.

​Key Topics Covered Include:

  • Private Company Reporting
  • SAS, SSAE and SSARS Update

Learning Objectives:

Attendees will be able to:

  • Recall accounting standards impacting small business financial reporting
  • Describe how audit standards will impact the audits of small businesses
  • Identify reporting options for small businesses

This course can be delivered in 8 or 4 hours.

Private Company Reporting

The number of options private companies have for financial reporting continues to grow. Private companies, thanks to the Private Company Council (PCC), can now amortize goodwill, apply the simplified hedge accounting for plain vanilla swaps, leverage their tax valuation for valuing stock options for financial reporting purposes as well as evaluate fewer entities when considering variable interest entities. This course will cover the background and evolution of the Private Company Council (PCC) including standards approved by the FASB to allow private companies alternatives within GAAP. This course will also overview the AICPA’s FRF for SMEs as a non-GAAP alternative for private companies. This will help private companies make an informed decision about which financial reporting framework makes the most sense for them.

Learning Objectives:

​Attendees will be able to:

  • Recall the options available for private company financial reporting
  • Describe the ASUs issued by the Private Company Council (PCC)

This course can be delivered in  4 or 2 hour sessions.

Auditing

Audit & Attestation Update

The AICPA has been busy lately! We’ll look at recently issued audit standards as well as major proposals. The course will also review the changes to auditing estimates and NOCLAR as well as the new risk assessment standard. We’ll review the changes to the quality control standards that have garnered significant attention. Finally, we will close with a review of the recent PEEC interpretations that will include major changes to the Code of Professional Conduct.

Learning Objectives:

Attendees will be able to

  • Recall changes to auditing estimates 
  • Identify changes to risk assessments as a result of SAS 145
  • List recently issued auditing standards
  • Describe ethics changes impacting audits of private companies

This course can be delivered in 2 or 4 hour segments by adjusting topics addressed.

Assessing Control Risk under AU-C 315

The AICPA has identified that one in ten audit firms are not compliant with the risk assessment standards. One of the major issues identified by peer reviewers is failure to properly document controls under AU-C 315. This course will cover how to properly document the auditor’s assessment of internal controls including walk-throughs. We will discuss the difference between identifying controls, assessing whether controls have been implemented and testing operating effectiveness. In longer courses, the course will also address the recent changes to the risk assessment standards in SAS 145.

Learning Objective:

Attendees will be able to:

  • Identify common internal controls found in smaller entities
  • Perform internal control documentation compliant with the audit standards

This course is delivered in a 2 or 4 hour format. It can be easily combined with other areas that are commonly found to be audit deficiencies in Peer Review. 

Addressing Common Documentation Deficiencies

The Enhancing Audit Quality Initiative has identified inadequate or nonexistent audit documentation as one of the biggest issues facing the profession. Over half of the engagements reviewed by the AICPA did not meet the requirements of AU-C 230. This course will look at common misconceptions related to audit documentation.

Learning Objectives:

Attendees will be able to:

  • Describe the minimum documentation requirements from AU-C 230
  • Recall common work paper deficiencies identified by the AICPA

This course is delivered in a 1 or 2 hour format. Longer formats include reviewing documentation examples from the firm. It can be easily combined with risk assessment, internal control assessment or other areas that are commonly found to be audit deficiencies in Peer Review. 

Consideration of Fraud

AU-C 240,Consideration of Fraud in a Financial Statement Audit, (formerly SAS 99) provides auditors with guidance on the consideration of fraud when a financial statement audit is conducted and is effective for audits of financial statements. This course will help you understand the auditor’s responsibilities for detecting fraud and cover audit procedures for responding to the fraud risk analysis.

Learning Objectives:

Attendees will be able to:

  • Describe audit procedures required to respond to fraud risk
  • Define fraud

This course can be delivered in 1 or 2 hour formats.

Identifying Value‐add Services During an Audit

CPAs providing audit services can provide superior client service by identifying value-added services that can help clients achieve their goals. As new pronouncements are issued impacting clients, CPAs can provide implementation services to assist clients in adopting standards while ensuring they maintain their independence. In this course, we review how nonattest services impact independence. We will also ensure attendees understand what is and is not within the scope of an audit and what steps they can take to identify and prevent scope creep, while identifying value‐added upsell opportunities. This interactive webinar will help attendees think differently about compliance versus value.

Learning Objectives:

Attendees will be able to:

  • Identify and sell consulting opportunities
  • Describe how non‐audit services impact independence

This course is typically delivered a 2 hour format.

Risk Assessment for Private Entities

The AICPA has identified that one in ten audit firms are not compliant with the risk assessment standards. This course will discuss how to properly identify risks and assess risk under AU-C 315. We’ll then discuss how to respond to identify risks under AU-C 330. The course will focus on the audit risk model and focus on both inherent risk and internal controls. We’ll discuss common deficiencies and how risk assessment can be used to perform a more efficient and effective audit. In longer courses, the course will also address the changes to risk assessment in SAS 145.

Learning Objectives:

Attendees will be able to:

  • Recite the audit risk model
  • Perform risk assessment procedures compliant with the audit standards

This course is delivered in a 2 or 4 hour format. It can be easily combined with internal controls, documentation or other areas that are commonly found to be audit deficiencies in Peer Review. 

Common Auditing Deficiencies

This course will review common deficiencies identified by the AICPA as well as state boards. For each deficiency, we will identify the examples of the deficiencies that have been found and then cover how to properly handle the situation. We will cover a variety of topics including the use of specialists, sampling, group audits, documentation, auditing an estimate, and risk assessment. This will be an interactive session.

This course can be delivered in 8, 4 or 2 hour formats.

Understanding & Auditing Alternative Investments

As the number of entities that use alternative investments increase, the requirements for accounting and disclosures has become more complex. We’ll look at some of the ways FASB has addressed this area including recent simplification initiatives. In addition, auditing an alternative can have its challenges. We’ll walk through the audit interpretations that will impact auditing these complex assets.

Learning Objectives:

Attendees will be able to:

  • Identify alternative investments
  • Describe audit procedures that are responsive to the risks commonly associated with these investments

This 2-hour course is valuable for those supporting both private entities or not-for-profits.

Independence Considerations for Auditors

CPAs in public practice are often required to be independent. We’ll discuss the concepts of Independence, review the rules from the Code of Conduct and then discuss the practical application. We’ll include case studies to understand how to properly apply the threats and safeguards approach found in the Code of Professional Conduct. We’ll also review recently issued ethics interpretations from the Professional Ethics Executive Committee that impact independence and discuss practical methods of implementation.

Learning Objectives:

Attendees will be able to:

  • Identify threats to independence
  • Recall changes to the independence rules

This course can be delivered in 4 or 2 hours.

Deep Dive Into Quality Management

Quality management will have a big impact on CPA firms. This course will covers both SQMS 1 and 2 as well as the related engagement level standards (SAS 146, and SSARS 26). The new quality management standards will require a risk-based approach to quality management as well as the documentation of an information & communication process. SQMS 1 is required to be implemented at all accounting firms by December 15, 2025 but due to the size of the effort, firms should start their implementation process ASAP. SQMS 2 covers the appointment and eligibility of the engagement quality reviewer as well as the performance of engagement quality reviews. SAS 146 addresses the specific responsibilities of the auditor regarding quality management at the engagement level for an audit of financial statements, and the related responsibilities of the engagement partner. SSARS 26 amends AR-C Sections to be consistent with the new quality management standards. This two hour class will provide a deep dive into what you need to know to start your implementation process!

Learning Objectives:

Attendees will be able to:

  • Recall the components of quality management under SQMS 1
  • Describe 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.

This course is delivered in 4 hours.

Audit Sampling Best Practices

Learn how to determine appropriate sample sizes, select and evaluate those samples for performing audit procedures. This course will cover proper sampling techniques for both testing of internal controls over financial reporting as well as substantive testing. We’ll also cover Monetary Unit Sampling as a method of statistical sampling. We’ll also discuss how to automate sampling to improve audit effectiveness and efficiency.

Learning Objectives

Attendees will be able to:

    • Describe attribute sampling for tests of controls
    • Perform Monetary Unit Sampling
    • Define a sample per AU-C 530

This course can be delivered in 4, 2 or 1 hour formats.

Deep Dive into Audit Documentation

Designed for staff auditors to learn proper preparation of workpapers, documentation and technique. This course will provide guidance in accordance with AU-C Section 230 Audit Documentation and instruct the auditor in proper workpaper technique and presentation. Topics covered will include: preparing and maintaining workpapers, types of working papers, documenting audit tests, workpaper critique, working paper basics, workpaper review and shortcomings of workpapers.

 

  • This course is taught by Melissa Critcher, CPA

This course can be delivered in 4 or 8 hours.

Preparation, Compilation & Review Engagements

Designed for beginner to experienced professionals. This course can be tailored to meet the needs of the participants based on the individual level of experience. The material will include an introduction of the engagements subject to SSARS 21. Topics covered include: Pre-engagement considerations, performance requirements for each level of service, reporting requirements for each level of service, documentation requirements and best practices.

 

  • This course is taught by Melissa Critcher, CPA

This course can be delivered in 4 or 8 hours.

Accounting & Auditing for ESG

Environmental, Social and Governance (ESG) has become a hot topic among standard setters. This session will look at the work of the FASB, GASB, and AICPA in the areas of ESG. We’ll also look at the types of engagements CPAs can provide to entities who want assurance around their ESG reporting.

Learning Objectives:

  • Identify types of engagements CPAs can perform on ESG related items
  • Describe current projects of accounting standard setters

This course can be delivered in 1 or 2 hours.

SAS 145 - Risk Assessment

SAS 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, was issued in October 2021. This audit standard amends AU-C 315, making many changes to address common audit deficiencies. This course will provide an overview of SAS 145 and its changes to AU-C 315.

Learning Objectives:

  • Identify changes to AU-C 315
    Describe the new risk assessment standard

This course can be delivered in 1 or 2 hours.

Fraud & Internal Controls

COSO Internal Control Integrated Framework (2013)

This course is designed to provide an overview of the updated 2013 COSO Internal Control – Integrated Framework. We will review a history of COSO and its evolution until today. We’ll cover what changed from the 1992 Framework as well as what stayed the same. The updated Framework formalizes 17 principles which must be present and functioning in order to demonstrate effective internal controls. We’ll discuss each of these principles and related points of focus in detail including practical waits to implement.

Learning Objectives:

Attendees will be able to:

  • Describe how the 5 components of COSO and 17 principles work together.
  • Identify the Points of Focus associated with each principle
  • Recall the framework’s definition of deficiencies and major deficiencies
  • Recognize what defines “effective” internal control.

This course can be delivered in 1 or 2 hour sessions and is often combined with other audit or internal control topics.

Control Self Assessments

This course takes a closer look at enterprise risk management and provides an overview of how entities can perform an effective risk assessment and mitigate risks through a control self-assessment (CSA) process. We’ll review the steps for control self-assessments and how small to medium entities can leverage CSAs to improve their internal controls.

Learning Objectives:

Attendees will be able to:

  • Perform a control self-assessment
  • Identify alternatives for responding to risks

This course can be delivered in 1 or 2 hour formats and can be combined with other audit or technical topics.

Greenbook & Internal Controls

​The Uniform Guidance lists both COSO and the Green Book as best practices for internal controls frameworks. This course will cover the updated Green Book framework. We will refresh our understanding of internal controls for governmental entities including a review of the definition of internal controls under Green Book. We will also discuss the five component of internal controls as described in the updated Green Book. We will apply the newly introduced principles and attributes of internal control via lively discussion and in a case study.

Learning Objectives:

Attendees will be able to:

  • List the principles for each component of internal controls
  • Describe how attributes impact the effectiveness of a control

This course is 1-2 hours in length.​

Leveraging Internal Control Frameworks

The Uniform Guidance lists both COSO and the Green Book as best practices for internal controls. This course will review the updated 2013 COSO Framework with information regarding the history of COSO, what changes were made, what didn’t change and the definition of effective internal control. We’ll then switch gears and see how Green Book leveraged the COSO update to improve the Green Book framework for governmental entities. We’ll discuss the definition of internal control as well as review the identified principles.

Learning Objectives:

Attendees will be able to:

  • Recall the five components of internal control
  • Explain how frameworks are used to document internal controls
  • Identify the principles / attributes for each component of internal control

This course can be delivered in 1 or 2 hour sessions.

Ethics

Ethics & the Code of Professional Conduct

The Code of Professional Conduct is the framework used by CPAs to perform their professional responsibilities. The code was updated and reorganized in 2014. This course will help attendees apply the conceptual framework to ethical decision making. We’ll also look at certain sections of the code, including independence, that are critical to CPAs success. We’ll use skits, cases and other learning techniques to make this course interactive and relevant. We’ll also discuss recent interpretations issued by the Professional Ethics Executive Committee that will update the Code.

Learning Objectives:

Attendees will be able to:

  • Identify threats to independence
  • Identify safeguards to mitigate threats
  • Describe recent changes to the Code

This course is typically delivered in a 2 or 4 hour format. 

2023 Ethics Update

This ethics course will cover recent regulatory ethics changes including an overview of the Code of Professional Conduct and the Conceptual Framework. We’ll cover exposure drafts and final interpretations issued by the Professional Ethics Executive Committee of the AICPA. Then we will switch gears to analyze case studies and consider ethical conduct, which will have attendees considering common scenarios faced by those in industry or public accounting. Come prepared to participate in group discussions!

Learning Objectives:

Attendees will be able to:

  • Apply the AICPA Code of Professional Conduct.
  • Analyze situations to determine ethical conduct.

This course is typically delivered in 2 or 4 hours.

Yellow Book Ethics

The 2018 Yellow Book addresses key concepts of ethics including the public interest, integrity, objectivity and professional behavior. This course will review the key concepts and the application to auditors in a governmental environment. We’ll also review changes to the independence standards in the 2018 Revision.

Attendees will be able to:

  • Identify changes to independence rules in the 2018 Yellow Book
  • Recognize the ethical principles in GAGAS

This course is typically delivered in 2 hours.

State Specific Ethics

Virginia: AICPA Regulatory Ethics Update (2023)

Professional conduct and ethical behavior form the cornerstone of the CPA profession. In our profession, ethics is more than just the possession of a strong moral compass. CPAs must understand recent Professional Ethics Executive Committee interpretations impacting the Code of Professional Conduct and be able to apply them to their practice. In this course, we review the new interpretations and provide practical guidance on their impact. We’ll also review the projects on PEEC’s three-year plan so that you are up to date on the ethics requirements of the CPA profession.

Key Topics
• Assisting in implementation
• Records Requests
• PEEC Three-year Plan
• Information System Services
• NOCLAR

This course is typically delivered in a 2 hour format. 

Ohio: AICPA Regulatory Ethics Update (2023)

Approved by the Accountancy Board of Ohio to meet General PSR Requirements.

Professional conduct and ethical behavior form the cornerstone of the CPA profession. In our profession, ethics is more than just the possession of a strong moral compass. CPAs must understand recent Professional Ethics Executive Committee interpretations impacting the Code of Professional Conduct and be able to apply them to their practice. In this course, we review the new interpretations and provide practical guidance on their impact. We’ll also review the projects on PEEC’s three-year plan so that you are up to date on the ethics requirements of the CPA profession.

Key Topics
• Assisting in implementation
• Records Requests
• PEEC Three-year Plan
• Information System Services
• NOCLAR

This course is delivered in a 3 hour format. 

Virginia: Government Ethics: Theory and Application (2023)

The 2018 Yellow Book addresses key concepts of ethics including the public interest, integrity, objectivity and professional behavior. This course will review the key concepts and the application to auditors in a governmental environment. We’ll also review changes to the independence standards in the 2018 Revision.

This course is typically delivered in a 2 hour format. 

Oregon: 2022 Oregon Ethics Update

The 2023 Oregon ethics course has been updated to include recent changes to the AICPA standards. We’ll start out with a review of Oregon Administrative Rules & Oregon Revised Statutes and the Code of Professional Conduct. Then we will switch to the AICPA and address recent interpretations and proposal. The course includes a look at examples of ethics violations as well as case studies. Four hours will fly right by!

Major Subjects Covered Include:

  • Regulatory Ethics, AICPA Professional Ethics, Oregon Oar, Oregon ORS, Ethics Violations

 Upon completion of this course participants will be able to:

  • Recall OAR and ORS rules impacting CPAs
  • Describe changes to the AICPA Code of Professional Conduct

 Who Should Attend:

  • Ideal for all CPAs practicing in the state of Oregon

This course is typically delivered in 4 hours.

Employee Benefit Plans

Introduction to Audits of 401(k) and Other Employee Benefit Plans

Due to the increased scrutiny on audits of employee benefit plans, it is more important than ever to ensure compliance with the rules and regulations. The information in this course will provide the beginning auditor with an understanding of the rules and regulations that govern benefit plans. The material will address the basic audit procedures associated with employee benefit plans.

Learning Objectives:

Attendees will be able to:

  • Recognize basic features of employee benefit plan operation and administration
  • Explore general reporting requirements for 401(k) plans
  • Identify the audit procedures for the statement of net assets available for benefits (plan assets and liabilities)
  • Discover the audit procedures for the statement of changes in net assets available for benefits (revenues and expenses

 

  • This course is taught by Melissa Critcher, CPA

This course is typically delivered in an 8 hour format. 

Employee Benefit Plan Audits for Plan Sponsors
Due to the increased scrutiny on audits of employee benefit plans, it is more important than ever to ensure that your benefit plan is in compliance with the rules and regulations. The information in this course will provide plan sponsors with an understanding of the rules and regulations that govern 401(k) plans, including how to determine if an audit is required. The material will address internal control documentation at the plan sponsor and the service providers. Plan sponsors will also learn what to expect and how to prepare for the employee benefit plan audit. The course will also identify the most common mistakes made by plan sponsors along with recommended corrections.

Learning Objectives:

Attendees will be able to:

  • Recognize basic features of employee benefit plan operation and administration
  • Explore the internal control environment at the plan sponsor and service providers
  • Discover how to prepare for your EBP audit
  • Identify the common mistakes made by plan sponsors and recommended corrections
  • This course is taught by Melissa Critcher, CPA

This course is typically delivered in an 8 hour format.

Audits of 401(k) and Other Employee Benefit Plans for Experienced Auditors
This course will provide in-depth coverage of the risk assessment process along with best practices and pitfalls to avoid as we continue to navigate through all of the changes impacting employee benefit plans. Auditors will identify best practices for handling specific issues that arise during the course of the audit related to sampling, payroll, compensation, participant loans, hardship distributions, investments, plan mergers/acquisitions, etc. The material will provide auditors with an understanding of the requirements associated with more complex situations including initial audits, terminating plans, tax compliance and the Form 5500. Common issues associated with the auditors report, financial statement disclosures, concluding the audit and other reporting requirement will be explored during this course as well.

Learning Objectives:

Attendees will be able to:

  • Explore the risk assessment standard and the linkage to the audit procedures
  • Discover best practices associated with sampling and audit procedures
  • Identify the unique requirements related to initial audits, terminating plans, and the Form 5500

 

  • This course is taught by Melissa Critcher, CPA

This course is typically delivered in 8 hours.

Employee Benefit Plan Update & Hot Topics
This course will provide auditors with updates on the current standards and what to expect in the near future associated with employee benefit plans. This course will cover the new performance requirements for an audit of financial statements of employee benefit plans subject to the Employee Retirement Income Security Act of 1974 (ERISA) as well as the changes to the form and content of the auditor’s report. Auditors will identify the top 10 financial reporting mistakes as well as the most common mistakes made by plan sponsors. The material will discuss key considerations, risks, and challenges surrounding auditing in a hybrid or fully electronic environment.  This includes understanding the Plan’s electronic environment, audit risk considerations, and reliance on electronic reporting and audit evidence. The challenges of performing audits remotely and establishing reliance on electronic reports and evidence will also be covered.

Learning Objectives Include:

  • Identify current updates for employee benefit plans
  • Recognize key areas of concern for peer reviewers and the DOL
  • Placing reliance on electronic information as reliable audit evidence
  • Explore the challenges of performing audits remotely

 

  • This course is taught by Melissa Critcher, CPA

This course can be delivered in 4 or 8 hour formats.

1 & 2 Day Level Training

Staff Training - Introduction to Audit Cycles

This 8 hour training provides an overview of audit cycles from client acceptance and planning to field work and reporting. We will walk through how each piece of the cycle interacts with others. This is a great overview for new auditors or those who are not familiar with the inner workings of an audit. We’ll review common audit deficiencies. This course can be used as an introduction to an audit and then be followed by instruction on testing audit areas.

Learning Objectives:

Attendees will be able to:

  • Identify the various cycles in an audit
  • Describe common audit deficiencies

This course is delivered in 8 hours or as Day 1 of a two day staff training.

Manager Training
New managers not only have to be technically skilled, but they also have to manage people. This manager training is designed to focus on high risk areas of audit to insure proper procedures. However, the primary focus is on leadership and management for new managers. During a needs assessment, the firm will select which technical areas and which business skills areas they would like to focus on.

Learning Objectives:

Attendees will be able to:

  • Perform high risk procedures compliant with GAAS
  • Demonstrate leadership skills

This course is offered in one and two day options. Customization is based on your firm’s unique training needs assessment. LOs will adjust based on topics selected.

Staff Training

This course is designed to provide real world experience in auditing sections of the balance sheet. Typical audit areas introduced include auditing cash, accounts payable and accounts receivable. We also introduce sampling and risk assessment at a high level to insure a risk based audit is performed. The course can be modified to address other audit areas as determined by the firm. The course will be customized to the firm’s audit methodology to allow for real world application of auditing technique.

Learning Objectives:

Attendees will be able to:

  • Perform audit procedures related to cash, AP and AR
  • Identify the three steps for risk assessment
  • Properly select a sample compliant with AU-C 530

This course can be delivered 8 hours or as Day 2 of a 2 day staff training.  Customization is available based on your firm’s unique training needs assessment.

Senior Training
New seniors continue to be primarily focused on completing audit procedures. However, they are also introduced to the idea of being in charge of less experienced staff. Therefore, this course primarily focuses on technical skills but also incorporates an introduction to the business skills needed to manage staff. During a needs assessment, the firm will select which technical areas and which business skills they would like to focus on. The course will be customized to the firm’s audit methodology to allow for real world application of auditing technique.

Learning Objectives:

Attendees will be able to:

  • Properly perform audit procedures in compliance with GAAS
  • Describe what makes a good leader / manager

This course is offered in one and two day options. Customization is based on your firm’s unique training needs assessment.

Tax & Financial Management

Understanding Partnership Taxation
Types of Basis & Contributions
Calculating partnership basis is one of the most important things that we do as practitioners. However, it is also one of the most confusing. When we use the term basis, we really could be referring to one of three different things! This course will explore the differences between inside basis, outside basis, and 704(b) basis. Through several examples and practice problems, we will show you how to easily distinguish between these terms. We will also explore the tax implications of initial contributions of property to a partnership.

Distributions
As a practitioner, you know that sometimes small business owners make little distinction between their own pocketbook and the company’s pocketbook. For this reason, distributions from smaller partnerships can be frequent. It is important for us, as their advisors, to know what the tax impact is for these distributions–which ones will be fine, and which ones may cause a problem. Through easy to follow examples, we will talk about distributions front to back. We will discuss the different types of distributions, as well as cash, property, and hybrid distributions–when you have a little bit of both!

 

  • This course is taught by David Peters, CPA, CFP, MST

These two course topics can be delivered separately, or in a combined 3-4 credit course.

Tax Update

Save time and keep current on the latest tax developments! This comprehensive course covers all legislative, judicial, and IRS developments of the past year with a focus on implementation and compliance. Discover how to effectively and confidently complete tax planning and compliance engagements. Cover current developments affecting individuals (including those regarding income, deductions and losses, tax calculations, individual credits, filing matters), business entities (including those regarding S Corporations and their shareholders, C Corporations, partnerships), estates and trusts, retirement plans, and more.

 

  • This course is taught by David Peters, CPA, CFP, MST

This course can be delivered in 4 or 8 hours.

Tax Research
The sheer number of sources of tax law can be overwhelming when you are first starting off as a practitioner. How do you differentiate between each one? What does each of them do? And what happens when there are conflicts between them? Answering clients’ tax questions accurately and on time is a key challenge for tax practitioners. Through simple, plain language explanations and examples, this course gives the new practitioner an introduction to tax law. It talks about the types of primary authority and how they interact with each other. This course will also help practitioners perform tax research more efficiently by describing the structure of the primary sources, highlighting the difference between primary and secondary sources and describing the steps in the tax research process.

 

  • This course is taught by David Peters, CPA, CFP, MST

This course is has two levels, Fundamentals and Intermediate, and can be delivered in 1-2 hour sessions.

The Cost of Capital: The When, Why & How
Have you ever wondered why a company chooses certain ways of capital funding over others? Through analysis, discussion questions, and a review of prevailing financial theory, this course explores why some companies choose debt financing, while others choose equity financing.

 

  • This course is taught by David Peters, CPA, CFP, MST

This course is typically delivered in 1 hour and can be combined with other topics.

Succession Planning The Next Step: Fundamentals & Basic Documents
Succession planning is one of those things that is never at the top of the list, yet it is often among the most important things a company does. The successful passing of the torch to tomorrow’s leaders can often mean the difference between a business thriving or faltering in the next generation. Through case studies and the review of research, this course will examine what succession planning is, what makes it successful, and why we put it off!

 

  • This course is taught by David Peters, CPA, CFP, MST

​This course is typically delivered in a 2 hour format.

Financial Planning in Today’s World: IRA Basics & New Tax Rules
Having sufficient assets to live a comfortable and secure retirement is one of the concerns that many people face. This concern cannot be resolved without having a solid retirement plan. This course gives new practitioners a chance to help clients build wealth by talking about the different IRAs, stating the rules related to contribution and distributions and highlighting the effect of the recent tax law changes on the planning process pertaining to obtaining tax benefits.

 

  • This course is taught by David Peters, CPA, CFP, MST

This course is 1 hour and can be combined with other tax or finance courses.

A Controller’s Guide to Assessing the Risk of Your Organization
Gone are the days where the CFO simply manages the preparation of financial statements for the organization. Now, more than ever, CFO’s are responsible for other operational parts of the organization, including risk management. This course is a how to guide for CFO’s that are being asked to take control of managing internal risks through risk controls, risk financing and non-insurance avenues. We will explore how to measure and score risks in an organization. We also explore common insurance terms, commercial insurance policies, the Entity-Wide risk management approach, and both the importance and difficulties of implementing an on-going risk assessment program. Most importantly, this course addresses the importance of and steps needed to implement a succession plan.

 

  • This course is taught by David Peters, CPA, CFP, MST

This course can be delivered in 1.5 hour segments or a combined 4 hour session.

Reviewing Individual Tax Returns: What Are You Missing?

The sheer mass of Internal Revenue Code provisions affecting individual taxpayers presents a considerable challenge for CPAs and tax professionals. Combining that with the potential for input error when utilizing the array of income tax software available creates the potential for a multitude of errors that can occur on the final tax return forms. Join us as we discuss the common errors practitioners make on individual tax returns that are often missed by review staff. The intent is to sharpen skills for reviewers by examining case studies and discussing issues where additional information from the client may be warranted and areas of tax law where proper treatment requires additional analysis and information. Multiple issues will be discussed including passthrough K-1s, home office issues, hobby losses, rental property, hiring spouses, depreciation, 179 issues, amortization and more! This course follows a highly illustrative case study format to increase participant comprehension and retention.

 

  • This course is taught by David Peters, CPA, CFP, MST

This course is delivered in a 4 hour session.

How Much is My Business REALLY Worth? Exploring Business Valuation Fundamentals
What makes a business valuable? Who determines value? What are the key factors that make businesses valuable? In this course, we explore the different ways to value a business. We will
apply foundational valuation and corporate finance concepts to real world examples, in an effort to see what makes up an investment’s price

 

  • This course is taught by David Peters, CPA, CFP, MST

This course is typically delivered in a 2 hour format. 

Leadership & Professional Development

Change Management: From Fighting the Storm to Dancing in the Rain

Is your organization experiencing change? Are the professionals in your industry being challenged by new ways of doing business, industry or regulatory changes? In this program, Ed pre-interviews a firm’s representative prior to developing “the storm” around their respective issues. Ed then shares core strategies to dance and thrive through all the storms in your life, echoing his key philosophy — “You can’t wait for the storms to stop, you’ve got to learn how to dance in the rain.

  • This course is taught by Ed Robinson, CSP
Rainmaking – Business Development Strategies to Grow your Business

Are your sales and marketing strategies driving revenue and creating a positive client relationship? This powerful, interactive program provides participants with the skills to design a structured process for developing long-term, mutually beneficial client relationships along with strategies for becoming Rainmakers (client developers within your organizations). Ed combines dynamite selling strategies with a marketing model that creates a machine for effective and proactive growth, regardless of economic conditions. You will walk away with over a dozen skills, processes, and tools to grow your organization and increase sales.

  • This course is taught by Ed Robinson, CSP
Building a Book of Business with Staying Power

If you’re an accountant or consultant who’s ready to attract more customers and grow your own practice or increase revenue, book Ed Robinson for a powerful webinar or seminar you won’t want to miss.  International speaker and recognized “Rainmaker” Ed Robinson will share his powerful, proven “Make it Rain” formulas with you. You’ll learn how to skillfully rethink and retool your marketing and sales efforts in ways that will help you reach and close more deals, more often and with more profit. Discover tested, proven methods and systems top professional service firms are using to grow their business, referrals and revenues – even in this economy!  This program is a marketing boot camp module that is guaranteed to bring more new and qualified clients into your practice.

  • This course is taught by Ed Robinson, CSP
Coaching Skills

Professional Athletes have multiple coaches – business people rarely utilize coaches. This course will focus on creating the coaching skills that are required to raise the performance of your employees.  It will include the use of:

    • Coaching Model / Strategies
    • Successful Communication Techniques
    • Root Cause Analysis
    • Performance Gap Analysis
    • Personality impact on coaching model

Learning Objectives:

Attendees will be able to:

  • Recall how coaching and managing are similar and dissimilar.
  • Identify the most important skill for a coach.
  • Describe the art of getting to the root cause of any problem.
  • Apply various Coaching strategies.
  • Recall how to use performance gap analysis.
  • Develop your personal style for coaching.
  • Describe how to plan, structure and deliver effective coaching sessions.
  • This course is taught by Jim Lindell, CPA, CSP
Personal Leadership Skills

People skills are the most significant skill that Professionals need to develop and yet are often the last skill perfected.  This course will help participants understand personality types and the successful interactions with clients, peers and family.  Also, participants will learn Neuro-linguistic programming and develop the ability to understand better nonverbal language which is key in communication.  Participants will also learn techniques to enhance their memory and to improve the ability to recall key facts.

Learning Objectives:

Attendees will be able to:

  • Recall the concepts of the Life cycle, life management and goal planning.
  • Apply memory development and practice techniques to immediately expand the ability to remember any information and learn ways to recall information for future use.
  • Describe time management techniques to increase productivity.
  • Utilize NLP to improve and enhance communication with all of those around us.
  • Apply lessons learned to develop the people around us. 
  • This course is taught by Jim Lindell, CPA, CSP
Advanced Leadership Skills

This is a standalone course but is the second in a series of Leadership Skills that has been well received in the Accounting CPE environment.  Advanced Personal Leadership Skills attendees will improve their leadership and managerial skills to achieve their business and personal goals better. 

Learning Objectives:

Attendees will be able to:

  • Apply Emotional Intelligence to increase productivity
  • Increase the creativity and innovation in you and your accounting/administrative staff.
  • Create and empower a Team Culture as an Accounting / Administrative.
  • Recall methods for dealing with difficult employees.
  • Identify techniques to lead through effective change management and project management
  • Adopt health conscious lifestyles for you and the accounting department
  • This course is taught by Jim Lindell, CPA, CSP
Organizational Leadership

The purpose of this course is to enhance your leadership skills as they apply to the accounting, finance, and treasury functions as well as overarching organizational leadership of the whole company. A recent survey of CEOs indicated that one of the their most pressing and worrisome concerns was with regards to the next generation leaders. In this course, we shall examine leadership skills to help the attendee improve their skill level to serve their organization more effectively.

Learning Objectives:

Attendees will be able to:

  • Identify foundational Leadership Skills.
  • Recall current Trends in Leadership.
  • Describe where leaders fail.
  • Recall leadership styles and the interactions with personality styles.
  • This course is taught by Jim Lindell, CPA, CSP
Successful Leadership Skills in an Ever-Changing World

Competition is quicker, tougher, and more technically competent than ever. Today’s company that is not developing more competent leaders will be left behind. This session will focus on becoming tomorrow’s leader today. This course will help participants learn to development leadership, vision, and mission to drive your company forward. We’ll also learn to identify strengths and weaknesses of a leader and how to use those strengths to their best advantage.

Learning Objectives:

Attendees will be able to:

  • Define Leadership, Vision, Mission
  • Identify and contrast leadership styles
  • Assess attendee’s leadership strengths and weaknesses
  • Apply the leader / follower relationship
  • Recognize current trends from current leadership surveys
  • Recall where leaders fail and learn how to avoid making the same mistakes
  • Describe leadership from the follower viewpoint
  • This course is taught by Jim Lindell, CPA, CSP

Professional Essentials

Conflict Management - Learning to Embrace Conflict
This course addresses the benefits of conflict. It explores the causes of conflict, types of conflict, and best practices in managing conflict productively. We’ll then use the Thomas-Kilmann Conflict Mode Instrument to discuss the five modes of conflict handling and situations when each mode works best.

A nominal per person fee can be added to this course to include a self-assessment that is helpful in understanding individual preferences and the dynamics of the group.

Learning Objectives:

Attendees will be able to:

  • Identify​ their communication style
  • List causes of conflict
  • Describe the benefits of conflict
  • Recall methods of diffusing conflict

​This course is 2 hours and can be combined with other technical or business skills courses.

Self-Care and Mindfulness: Core Leadership Competencies
Stress is not new to the CPA profession. However, COVID and other environmental factors have furthered the impact that stress is having on our lives. This course will look at the impact of stress and ways CPAs can leverage best practices in meditation and self-care to reduce stress and reach optimum levels of personal health. Attendees will leave with an action plan to implement self-care in their day to day activities. Like they say on airplanes, it is important to first put our own oxygen mask on before helping others. We’ll learn to apply these techniques to create a healthy culture with leaders who truly lead by example and encourage others to take care of themselves so they can be their best selves in the office.

Learning Objectives:

Attendees will be able to:

  • Recognize the physical and mental impact of stress
  • Describe how meditation and self-care can be used as tools to improve wellbeing
  • Create a personal action plan to implement self-care

This 1.5 to 2-credit course can be adjusted to fit within the time constraints of a multi-track seminar or conference format.

Confidence, Mindset, & Grit - Bringing It Together For Success
We’ll look at the skills women need in the CPA profession to get ahead. Years of studies have concluded that confidence manifests itself differently in women than in men. A lack of confidence or in some cases a perceived lack of confidence, impacts women’s ability to rise to the top. We’ll look at how small changes can help women change how our brain thinks to feel more confident and act with more decisiveness.

Studies also show that people with a growth mindset are more likely to flourish in the face of challenge and change. The good news is we can move from a fixed mindset to a growth mindset with just a little effort. We’ll look at the research and how ladies can change their mindset to accomplish more.

We’ll close with a look at the impact of passion and perseverance and how this mix can enable women to achieve any goal they set. Jam packed with lessons learned from cutting edge research we’ll leave female CPAs with the tools they need to not only get ahead, but to do it their own way!

Learning Objectives:

Attendees will be able to:

  • Contrast growth mindsets with fixed mindsets
  • Define grit and how it applies
  • List actions that can rewire the brain to feel more confident

This 2-hour course can be adjusted to fit within the time constraints of a multi-track seminar / conference format.

Innovation & Change: The Future of the CPA Profession
This course will take a look at the future of the profession. Words like innovation and disruption are all around us. We’ll look at trends impacting the profession as well as the AICPA’s response to insure a profession that is ready for what the future holds. We’ll focus on new engagements the AICPA is considering and the skills CPAs will need to be successful!

Learning Objectives:

Attendees will be able to:

  • List new engagement types proposed by the AICPA
  • Describe skills that will be needed by CPAs to be future ready

This course is typically delivered in 1-2 hours.

Project Management
This course will cover the fundamentals of project management, including methods of defining success and monitoring progress. We will walk through the 5 Process Groups of the PMBOK® Guide and other Project Management Institute global standards to identify best practices in project management. This course will include interactive group discussions and application. This can be applied to those in industry or those in public practice.

Learning Objectives:

Attendees will be able to:

  • Identify the fundamentals of project management
  • Recognize and apply the 5 Process Groups to identify best practices in project management
  • Recognize the elements of a project

This course is typically delivered in a 2 hour format.

Managing Change in an Ever Changing Profession
Change is all around us. Those who can effectively manage change will be the future leaders of the profession. The pace of change continues to sky rocket. As organizations and the CPA profession continue to evolve, CPAs will need to have the ability to be resilient and thrive in an ever changing world. This course will look at practical ways CPAs can not only accept change but manage change in an effective and efficient manner.

Learning Objectives:

Attendees will be able to:

  • Identify skills need in the change management process
  • Describe change models

This 2-hour course can be adjusted to fit within the time constraints of a multi-track seminar or conference format.

Emotional Intelligence & Leadership
CPAs and accountants are so much more than number crunchers! Whether you work in public accounting, industry, or education, the ability to self-regulate (internal) and build meaningful relationships (external) is incredibly important.

Current research shows that Emotional Intelligence (EQ) is the critical factor, more important than intelligence (IQ), that sets star performers apart from the rest of the pack. The good news is unlike IQ, EQ can be improved through effort and practice! In addition to covering various EQ theories, this course features an interactive small group component, where participants will identify personal areas of focus and design activities that can help them to further develop the skills needed to lead with empathy and self-awareness.

Learning Objectives:

Attendees will be able to:

  • Describe Emotional Intelligence (EQ)
  • Identify and apply various EQ theories
  • List different types of leaders
  • Recognize the four domains of emotional intelligence

​This course is 2 hours and can be combined with other technical or business skills courses.

Best Practices in Public Speaking
Glossophobia is the fear of public speaking and it negatively impacts millions of people in the business community. Despite the fact that public speaking induces discomfort (or in some cases even terror), it is a vital skill for accountants and business professionals who must be able to get up in front of a crowd to present an idea, influence a decision, or close a deal.

This course will cover some best practices when it comes to public speaking. We will look at techniques to organize our ideas, convey powerful messages, and overcome our fears. Participants will have an opportunity to practice what they learned in a safe environment. The really brave will share their mini presentation with the entire group.

Learning Objectives:

Attendees will be able to:

  • Describe techniques to overcome fears related to public speaking
  • Recall the percentage of a message that comes from words
  • Identify best practices in public speaking

 

 

This 2-hour course can be expanded with additional breakout and group presentation time.

Developing a Coaching Culture
This course will discuss how companies and firms can focus on using the concepts of coaching to improve engagement. In lieu of focusing on the establishment of formal coaching programs, this course will help your organization to incorporate the best practices in coaching (proactive listening, powerful questions, building trust, and holding space) into their day-to-day culture to create a powerful coaching environment where your team members will thrive.

Learning Objectives:

Attendees will be able to:

  • List the benefits of a coaching culture
  • Describe the key tenets of coaching

This 1 to 2-hour course is most powerful when combined with other leadership or technical topics.

Providing Effective Feedback
New managers and experienced leaders alike often struggling with providing the effective feedback their teams need to be exceptional.  This course will look at the benefits of providing feedback (both positive and negative). We’ll explore the key attributes of what makes feedback effective and various feedback models that can be used to develop and provide the feedback.  We’ll close with an opportunity to try out what you learned. This interactive session can help make providing feedback a positive experience for both the provider and receiver.

Learning Objectives:

Attendees will be able to:

  • Describe the elements of feedback
  • Identify attributes of good feedback
  • Recall feedback models that can be used to improve feedback

 

This course is 1-2 hours and can be combined with other technical or business skills topics.

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