CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Annuities
Available Until
Online
2.50 Credits
What is an annuity? The short answer is a contract that provides a periodic payment to an annuitant beginning at a specific date, for a fixed period or for the duration of one's life. Yet, annuity contracts can be complex from both design and income tax perspectives. There are many types of annuity contracts, as well as many applications for an annuity in the client's personal financial plan. As the personal financial planner, you must be educated in the numerous applications and products available, and the tax consequences of annuities, to offer a reasoned opinion to clients regarding annuities in their overall financial plan. This CPE course covers annuity contracts, which have numerous applications in personal financial planning. Several types of annuities are available, including traditional, private placement variable, private, and charitable. Additionally, annuities can be immediate or deferred and can have fixed, variable, or equity-indexed returns, as well as no load or low load fees. This course looks at how an annuity contract may be structured in a variety of ways based on the following factors: Commencement of benefit payments-immediate or deferred Method of premium payment-single or periodic payment Number of lives insured by the contract-single or joint Payment type-fixed or variable payment Plan of payment-settlement options or distributions
Application of Data Analysis Essentials Certificate
Available Until
Online
15.00 Credits
The Application of Data Analysis Essentials Certificate offers hands-on experience regarding how to analyze data and calculate fundamental aspects of your data sets. This certificate program provides the core concepts and definitions of data analytics, which explain the anatomy of data as a medium, and provides fundamental statistical analysis techniques for beginning to glean useful information from data. First, you will learn the different types of variables that make up a data set and perform meaningful calculations on data to discover and explore relationships that yield insights: central tendency, variability, probability, and distribution. Then we will delve into recognizing these qualities in their different forms and how to utilize them in practical business situations. This program offers straightforward exercises to help you practice and immediately apply what you've learned. You will also get exposure to and practice with useful concepts such as quartiles, variance, and standard deviation. Finally, you will be introduced to one of the most powerful tools available for analyzing data: the open-source "R" platform. You will be guided through an actual use case for analyzing data using R and complete your learning by seeing how the statistical concepts you've just learned can be applied in a real-world example. By completing this certificate, you will have a solid grasp of core statistical techniques underpinning an analytics practice and hands-on-practice using them.
Applying the COSO ERM Framework
Available Until
Online
2.00 Credits
In this CPE course, you will learn how to apply risk management techniques using the COSO Enterprise Risk Management (ERM) framework to create a strategy and an internal control structure tailored for the NFP environment. This course contains step-by-step examples and case studies to help you create a scalable risk management structure for any NFP.
Applying the Uniform Guidance for Federal Awards in Your Single Audit
Available Until
Online
10.50 Credits
This CPE self-study course is the perfect way to make sure your knowledge and skills are upto-date prior to taking the Intermediate Single Audit Certificate exam, which tests your ability to plan, perform and evaluate single audits in accordance with the requirements of the Uniform Guidance.
Are You Ready?
Available Until
Online
4.50 Credits
Gain an understanding of the peer review process and learn what you can do to prepare for your next peer review. This CPE self-study course covers required elements of quality control. You will learn about recent changes in the public interest and the impact they have on reviewed firms. Also, find out about the most common areas of non-compliance with professional standards uncovered by peer reviewers in the last year.
Assets
Available Until
Online
1.50 Credits
Not-for-profits (NFPs) are mission-driven organizations that use various kinds of assets to provide goods and services to their beneficiaries. In this CPE course, you will learn about some of the assets unique to NFPs and the accounting and reporting requirements related to them.
Audit Evidence
Available Until
Online
1.50 Credits
Gain knowledge about audit evidence and the need for evidence in an audit. In this CPE self-study course, learn about sources of audit evidence and the various techniques auditors use to gather evidence. Understand what makes evidence sufficient and relevant as well as what an auditor should do when faced with conflicting or contradictory evidence. Learn how data analytics can be used as a risk assessment tool and how biases can play a role in your evaluation of audit evidence. Understand why controls over evidence are important and how controls make evidence more reliable.
Audit Staff Essentials - New Staff Core Concepts
Available Until
Online
14.50 Credits
As you take on new audit roles and responsibilities, you'll want to have in place a strong conceptual groundwork for all future audit learning. Part of Audit Staff Essentials (ASE), Level 1: New Staff: Core Concepts focuses on the skills and knowledge needed to perform duties commonly assigned to first-year audit staff. Level 1 covers the audit from the firm's perspective. On this level, you'll learn about the core concepts and the dynamics of in-firm and client relationships.
Audit Staff Essentials - Experienced In-Charge/Senior
Available Until
Online
15.50 Credits
Gain a comprehensive knowledge base so you are well-prepared to become a well-rounded audit professional. Learn best practices on increasingly advanced audit topics as you explore complex topics like revenue recognition, income taxes, estimates and fair value, financial reporting, and the auditor's report.
Audit Staff Essentials - Experienced Staff/New In-Charge
Available Until
Online
16.00 Credits
Learn how to apply best practices for increasingly advanced audit topics and explore the content areas that distinguish a well-rounded audit professional.
Audit Staff Essentials - New Staff Practical Application
Available Until
Online
19.00 Credits
As you take on new audit roles and responsibilities, you'll want to have in place a strong conceptual groundwork for all future audit learning. Part of Audit Staff Essentials (ASE), Level 2: New Staff: Practical Application focuses on the skills and knowledge needed to perform duties commonly assigned to first-year audit staff. Level 2 covers the audit process, including practical, hands-on training for internal controls, substantive testing, fraud considerations, analytical procedures, and much more.
Auditing Accounts Payable and Accrued Expenses
Available Until
Online
2.00 Credits
Understand the accounting system necessary to plan your procedures related to purchases, payables, and accrued expenses, and learn about the possibilities of using audit data analytics for improved quality and efficiency. Understand that with the accounting for accounts payable and accrued expenses - usually fairly straightforward and typically centered on when to recognize a liability - your primary concern is with the completeness assertion, and your main substantive test is a search for unrecorded liabilities. Through an interactive case study, practice the critical substantive test and be able to assess whether your search for unrecorded liabilities is thorough enough to gain assurance that material unrecorded liabilities have been detected.
Auditing Accounts Receivable
Available Until
Online
2.50 Credits
Learn about accounts receivable and its related contra account allowance for doubtful accounts, which is an area often assigned to new staff. Gain the knowledge necessary to successfully audit accounts receivable, including how using audit data analytics can improve the audit with respect to accounts receivable. Understand that accounts receivable is considered a high-risk account because it is associated with sales and revenue recognition, which is very subjective in nature and relies primarily on management estimates. Learn how, with careful thought and an understanding of risk assessment, auditing accounts receivable can be an efficient and effective process.
Auditing Cash and Cash Equivalents
Available Until
Online
1.00 Credits
Gain an understanding of the risks typically present in major balance sheet accounts, starting with cash. Understand the client controls you will likely encounter to mitigate those risks in order to establish your risk of material misstatement (RMM).
Auditing Consideratons
Available Until
Online
1.50 Credits
Not-for-profits (NFPs) have unique accounting and reporting requirements that should be considered when planning and performing audits of NFPs. This CPE course reviews the assertions to be used in developing audit objectives and designing tests of controls and substantive tests for a number of accounting and reporting areas unique to NFPs. It also discusses some possible audit procedures for consideration based on those assertions.
Auditing Contingent Liabilites and Going Concern
Available Until
Online
1.50 Credits
Understand how a comprehensive framework includes concepts such as the presumption of a going concern and fair presentation, and recognize what disclosures need to be present. Look beyond the figures and facts to consider not only the current accounting for the transaction, but also the future implications, such as the entity's ability to continue as a going concern, as well as commitments and contingencies - including the auditor's responsibility related to litigation claims assessment. Consider the procedures and documentation required as well as the liquidation basis of accounting
Auditing Debt
Available Until
Online
1.00 Credits
Learn about the relatively straightforward issues relating to recognition and measurement of long-term debt as well as the more challenging issues relating to presentation and disclosure. Understand the more mechanical side of auditing debt, including confirming balances, recalculating accrued interest, and the recognition of interest expense. Learn how to ensure that your working papers contain sufficient appropriate evidence to support related financial statement disclosures.
Auditing Deferred Income Taxes
Available Until
Online
1.50 Credits
Deferred income taxes can be difficult due to client estimates and management assumptions involved. Many staff members shy away from these tasks, but this course will help. Learn how to plan and perform test work surrounding deferred income taxes, tax provisions, and valuation allowances.
Auditing Estimates and Fair Value Measurements
Available Until
Online
2.50 Credits
Gain a foundation for properly addressing auditing estimates and fair values. Analyze special topics regarding estimates and fair value measurements, such as credentials of specialists, written representations, disclosures, and estimates in revenue recognition.
Auditing Intangible Assets and Goodwill
Available Until
Online
1.00 Credits
Review the accounting for intangible assets as well as the history and current accounting for goodwill. In this CPE self-study course, you will learn about the common risks, internal controls, and auditing procedures for intangible assets and goodwill.