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Order this special 27-course Combination Library on CD-ROM now! Get Unlimited CPE for One Year! No grading or other fees of any kind! This special downloadable and searchable library includes the following courses (also available on CD-ROM): | Accounting/Auditing -
FASB Review for Industry -
Enron & the Sarbanes-Oxley Act -
Current Developments in Accounting and Financial Reporting -
Everything You Never Wanted to Know About GAAP -
FASB, SSARS and SAS Update and Review -
Making Money From Special Engagements -
Compilation and Review Update -
Auditing Developments -
Understanding the New Consolidation of Variable Interest Entity Rules | Tax -
Choosing the Right Business Entity -
2009 Statutory Update -
Estate Planning--Quick and Easy -
The Internet Tax Research Fast and Free -
Making the Best of Bad Situations -
Partnership Taxation -
Corporate Tax Planning -
Travel, Entertainment and Auto Rules -
Business Taxation | Management/Industry Analysis and Uses of Financial Statements Techniques of Financial Analysis, Forecasting and Modeling Revenue Recognition: Rules and Standards Personal Financial Planning for Accountants Modern Budgeting for Profit Planning and Control Understanding and Managing Organizational Behavior A Guide to Tax Resolution: Solving IRS Problems | Accounting/Auditing Courses: FASB Review for Industry
Objective: To review recent accounting changes important to accountants in industry.
This course is vital for the financial manager, controller, and CFO who needs to brush up on recent accounting pronouncements that affect financial reporting. Topics vary depending on recently issued statements and include: New rules on consolidation of variable interest entities FASB 150 related to debt-equity classification Current financial reporting developments Accounting for goodwill and business combinations, and more.Level: Update
16 CPE Hours Enron & the Sarbanes-Oxley Act
Objective: To review the issues related to Enron including how it happened, the Sarbanes-Oxley Act, and new fraud standards that evolved from Enron.
The Enron case has torn apart the accounting and auditing profession like no other development. Based on exhaustive research into Enron by the course author, this course is divided into three sections as follows: Section 1: Emphasizes the four special-purpose entities (SPEs) that brought Enron down. Section 2: Addresses the Sarbanes-Oxley Act, and its requirements for auditors; Section 3: Focuses on recent fraud statistics and an analysis of the new auditor fraud requirements in SAS No. 99.
10 CPE Hours Current Developments in Accounting and Financial Reporting
Objective: To discuss a variety of new developments related to accounting and financial reporting.
This course is prepared as a survey course, filled with numerous new developments affecting the accounting profession. Topics include: New FASB EITF consensus opinions Recent SEC developments affecting pensions And stock options Confusing disclosures Pending changes, and more. Level: Update 12 CPE Hours
Everything You Never Wanted to Know About GAAP
Objective: To review a variety of practice issues related to disclosures and financial reporting.
The majority of this course is presented in an easy-to-use, question-and-answer format dealing with unusual reporting and disclosure issues such as: how do you disclose life insurance, leases, catastrophes, agreements not to compete, etc. Includes a full section devoted to income tax basis and selected FASB financial statements.
16 CPE Hours
FASB, SSARS and SAS Update and Review
Objective: To review recent accounting, auditing and compilation and review changes.
Author Steven Fustolo brings you up-to-date with the latest changes in accounting, compilation and review, and auditing developments. Topics vary depending on recently issued statements and include: New rules on consolidation of variable interest entities FASB 150 related to debt-equity classification Current financial reporting developments Accounting for goodwill and business combinations New SSARS No. 9 for compilation and review New auditing standards including SAS No. 99 related to fraud, and more. Level: Update
24 CPE Hours Making Money From Special Engagements
Agreed-Upon Procedures, Forecasts, Projects and Other Special Reporting Opportunities
Objective: To review the SSAEs and special reporting options available.
The Auditing Standards Board rewrote the rules for special reporting engagements by issuing SSAE No. 10. Accountants and auditors have a great opportunity to increase fees by offering new types of services. This course reviews the special engagement opportunities available to accountants, including: Using agreed-upon procedures Preparing forecasts and projections for closely held businesses Reporting on elements such as sales, compliance engagements, and more.
12 CPE Hours Compilation and Review Update
Objective: To review selected practice issues important in compilation and review engagements.
This course consists of an accumulation of practice issues relating to compilation and review engagements that have been addressed in peer reviews, compilation and review alerts and practice bulletins, including: SSARS 8 internal-use financial statements SSARS 9 Responsibility for fraud, internal control and growing concern in compilation and review engagements Representation letters in review engagements Personal financial statements Using staff Compiling pro forma financial information Compiling and reviewing OCBOA statements Legends on financial statements, and more.
16 CPE Hours Auditing Developments
Objective: To review a variety of auditing developments affecting the profession.
This course will bring you up to date with the latest auditing developments including: Issues addressed in the AICPAs Audit Risk Alert unusual reporting issues, and other auditing issues. Level: Update 12 CPE Hours Understanding the New Consolidation of Variable Interest Entity Rules
Objective: To review the complexities of the new consolidation rules related to off-balance sheet (variable interest) entities.
This course is the leading authority in understanding the new highly complex consolidation rules for off-balance-sheet entities (variable interest entities) found in FASB Interpretation No. 46. Topics include: Determine whether and entity is a VIE Define types of variable interests Who is the primary beneficiary that consolidates the VIE Off-balance-sheet real estate entities How to implement the new rules, and more.
12 CPE Hours Taxation Courses: Choice of Entity Objective: To review the various types of entities that can be used for businesses.
This comprehensive course describes, compares, and contrasts the advantages and disadvantages of using sole proprietorships, partnerships, LLCs, C and S corporations in the formation and operation of a business. Emphasis is given to maximizing the tax benefits of each business format with consideration given to the impact of each type of entity on fringe benefits, retirement plan alternatives, and other forms of deferred compensation. Level: Update 25 CPE Hours Business Taxation Objective: To review various tax issues peculiar to business taxation.
Americans who want to be their own boss are not entirely on their own. They have a rich uncle - Uncle Sam - who is there to help, as well as to make demands. The nation's tax laws are intended to encourage people to start new businesses and are chock full of incentives and tax breaks, as well as sometimes onerous reporting requirements. This course is a fast-paced and entertaining guide through tax issues affecting business entities and their owners. The focus of this class is on tax devices and techniques available to the small-business owner. Emphasis will be given to operational deductions, fringe benefits, compensation, family income splitting, retirement plans and estate planning. Level: Update 24 CPE Hours Estate Planning--Quick and Easy Objective: To review the tax issues related to estate planning.
This exceptional course surveys wills, living trusts, gifts, marital property, and probate avoidance. Will and trust forms are explored along with living wills, durable powers of attorney, and nominations of conservator. Designed to eliminate estate problems and death taxes, the emphasis is on practical solutions that are cost effective. Level: Update 24 CPE Hours 2009 Statutory Update O bjective: To review numerous changes related to federal income taxation. Recent Congressional sessions have produced massive legislation to address economic stabilization, stimulus, and recovery. What follows, in chronological order, are the major federal Acts having tax impact that were passed and enacted in 2008 and early 2009. The provisions discussed in this text were selected based upon their tax impact on individual taxpayers, small businesses and the general practitioner. This selection is an overview and may not reflect all tax provisions of each Act. Topics include individual tax brackets, deductions, and credits, energy credits, business taxes, deductions, and credits, retirement plans, estate and gift tax limits, rates, and issues. Level: Update 10 CPE Hours The Internet Tax Research Fast and Free (category: Specialized Knowledge & Applications) Objective: To review the tools available for tax research on the Internet.
Get instant tax information FREE! This course provides the practitioner with the tools to immediately access the information-rich tax web sites at tremendous savings and speed over traditional paper and CD-ROM tax services such as: Tax law library sites State forms and publications Auto values and leasing tables Pending legislation Tax calculators Live chat tax locations Newsletters, and more. Level: Update 16 CPE Hours Making the Best of Bad Situations Objective: To understand the tax rules related to Personal Bankruptcy, Divorce, Foreclosures, Bad Debts, Repossessions & Other Tax Tribulations This course will teach participants how to apply, implement, and evaluate the strategic tax aspects of marital dissolutions and living together arrangements. Current perspectives on property transfers, asset divisions, alimony, filing status, exemptions, and child support are examined with an emphasis on planning considerations. The cancellation of indebtedness income inclusion rules are examined in the context of debt forgiveness and property foreclosure. Emphasis is given to the exceptions from income inclusion contained in §108. The tax treatment of property repossession under §1038 is explored with detail given to the calculation of gain and received property basis. Finally, bad debt treatment under §166 is reviewed and critical distinctions made between business and nonbusiness debts. Level: Update 20 CPE Hours Partnership Taxation Objective: To understand the unusual tax issues related to partnerships and LLCs.
This course focuses on the majority of tax and non-tax issues related to the partnership/LLC entity from its formation and operation to its ultimate termination. Topics include: Review of types of partnerships including LLCs, limited, general and FLPs Disproportionate allocation rules Form 1065 and K-1 issues, and more. Level: Update 24 CPE Hours Corporate Tax Planning Objective: To examine numerous aspects of tax issues related to closely held businesses.
This course examines the practical aspects of using the closely held business to maximize after-tax return on business operations. Topics include: Review of fringe benefits available Retirement planning opportunities Corporate business deductions Income splitting possibilities and estate planning techniques Procedures to form, operate, and ultimately dispose of a closely held business, and more. Level: Update 25 CPE Hours Travel, Entertainment and Auto Rules Objective: The goal of this course is to understand and solve problems related to the proper administration of the complex and often cumber-some provisions of travel, entertainment and auto rules.
Updating practitioners on current developments, this core program examines and explains the practical aspects of travel and entertainment deductions. Fundamentals are reviewed and planning opportunities identified. Creative strategies are discussed and evaluated along with traditional approaches. Taxpayers are once again looking to their tax professional for guidance and planning related to travel and entertainment expenses. Level: Update 24 CPE Hours I ndustry-Accounting Courses: Professional Ethics for Accountants Objective: To understand the AICPA Code of Professional Conduct, standards related to other accounting professionals and rules of the Sarbanes-Oxley Act for SEC reporting. This course covers the AICPA Code of Professional Conduct and standards of professional conduct and business practices adhered to by accountants such as CPAs, CMAs, and CFMs. These standards enhance the profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also outlines business ethics in workplace and discusses how to develop business ethics programs. The Sarbanes-Oxley Act and its impact on business ethics, new internal control requirements, and the CPAs responsibilities are summarized. Some cases of violations are included. This course in professional ethics is accepted by many states for the ethics requirement but you should check with your state board because they have final authority to determine acceptability. Level: Update 4 CPE Hours Internal Control and Fraud Detection Objective: To understand the essential tools you need to perform internal-control related services. It will take you through your clients responsibility to design and implement programs and controls to prevent, deter, and detect fraud. It touches on internal control over financial reporting in accordance with Section 404 of the Sarbanes-Oxley Act. The course also cover
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