This special CD-ROM library includes the following courses:

 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

How to Profit 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.
20 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 AICPA’s 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