AICPA training courses and certification programs

Marketing Description

Are your accounting and auditing skills up-to-date and on-par with industry standards? Be sure with this comprehensive, two-day course that updates you on the latest standards, including accounting, auditing, compilation, preparation, and review. The course covers important industry changes such as revenue recognition, leases, financial instruments, and SAS No. 21, and includes practical applications for each, to help you understand and apply the standards to real-life scenarios. The course also contains an exclusive video segment featuring expert speakers from the Private Company Council, Deloitte & Touche, and the AICPA Audit & Attest Standards Team. With the rate of change in today’s regulatory environment, it’s critical to have access to a reliable source of information that will update you on key changes in the industry. This course provides the information you need to keep your knowledge and skills up-to-date in your area of practice.

Learning Objectives

• Apply recently issued FASB, PCAOB, ASB, and ARSC guidance, standards, and pronouncements.
• Identify various standard setters’ project updates.

 

Marketing Description

Designed to be a companion to New Staff: Practical Application, this curriculum provides a groundwork of conceptual knowledge for all future learning to be built upon. The courses in this curriculum provide a framework of knowledge that will build a successful auditor and member of the firm.

This curriculum introduces the audit from the firm’s perspective, covering core concepts that staff need to understand early in their careers, including the dynamics of in-firm and client relationships. With this knowledge, and the hands-on learning provided in New Staff: Practical Application, first-year audit staff will possess the skills they need to succeed.

Learning Objectives

• Understand the purpose of an audit
• Understand the phases of an audit and the different types of procedures performed during each phase
• Understand the functions of common working papers, including the trial balance, lead sheets, and financial statements
• Identify key concepts and techniques of interpersonal behavior and communication
• Recall the basics of the audit risk model, including assertions
• Identify the purpose and importance of audit documentation and the fundamental principles and their application

Marketing Description

Designed as the companion to New Staff: Core Concepts, this curriculum focuses on the skills and knowledge needed to perform the duties commonly assigned to first-year audit staff. Along with insight related to the audit process, this curriculum includes practical, hands-on training for:

• internal controls
• substantive testing
• financial statement captions
• fraud considerations
• analytical procedures
• and much more

Give yourself or your staff the strong conceptual foundation and hands-on skillset to be successful, both on the first few engagements and throughout a career, with this comprehensive training curriculum.

Learning Objectives

• Recall the basics of internal control, including using the work of others.
• Identify the key concerns regarding fraud considerations in a GAAS audit.
• Recall the purpose and procedures regarding analytical procedures and their use in an audit.
• Identify the audit procedures typically performed by new staff in the following areas and match them to stated audit objectives and relevant assertions:

• Cash and cash equivalents
• Accounts receivable
• Inventory
• Prepaid and other current assets
• Property, plant, and equipment
• Accounts payable
• Debt

Marketing Description

Level 3 of this four-part Audit Staff Essentials curriculum develops new skill sets for staff with 2-3 years of experience. This curriculum helps your firm excel in the audit arena by standardizing knowledge and processes throughout your staff, and providing the technical skill and conceptual expertise that allows your audit practice to meet the highest audit quality standards.

This level provides information and best practices that focus on increasingly advanced audit topics. From broad concepts such as materiality and audit risk, through application-based discussions of topics such as contingent liabilities, investments, intangible assets and goodwill, to review of the working papers and summarizing the audit, this program provides the comprehensive coverage needed for a well-rounded audit staff. Additionally, this module looks at many facets of controls gathering evidence, testing, timing, identifying gaps, assessing deficiencies and substantive procedures, including design, follow-up, and tests of details.

Learning Objectives

• Identify and perform the core responsibilities of the in-charge auditor, including materiality, risk assessment, and audit strategy.
• Effectively test controls, including gathering evidence of effectiveness, assessing deficiencies, and communicating findings.
• Design and perform substantive procedures, including substantive analytical procedures and substantive tests of details.

 

Marketing Description

Designed specifically for senior auditors, Level 4 training provides information and best practices that focus on increasingly advanced audit topics. From broad concepts such as risk assessment to application-based discussions of topics including revenue recognition estimates and fair value measurement, this program provides the comprehensive coverage needed for a well-rounded audit professional. Additionally, this module looks at many facets of internal controls as well as other complex topics, including pensions, equity, income taxes and leases, and using a service organization.

Further, this course provides guidance on concluding the audit, including finalizing the audit file and auditor reporting.

Learning Objectives

• Apply the key skills related to engagement management and supervision.
• Apply the procedures needed in increasingly complex audit and accounting areas.
• Identify the considerations for proper financial reporting, including financial statement preparation.
• Identify the components of an auditor's report and under which circumstances modifications will be made.

 

Marketing Description

Staying current on the fast-paced changes in the accounting and auditing industry is challenging yet critical. This comprehensive CPE course covers relevant pronouncements, exposure drafts, and recently issued FASB, PCAOB, and ASB standards and guidance that impact the accounting, auditing, review, and compilation arenas.

The course covers important industry changes such as revenue recognition, leases, financial instruments, and SAS No. 21, and includes practical applications for each, to help you understand and apply the standards to real-life scenarios. The course also contains an exclusive video segment featuring expert speakers from the Private Company Council, Deloitte & Touche, and the AICPA Audit & Attest Standards Team.

Learning Objectives

• Understand recently issued FASB standards and guidance.
• Assess the effect of recently issued auditing standards, attestation standards, and standards on accounting and review services.
• Become familiar with exposure drafts and other projects in accounting, auditing, compilation and review services.

 

Marketing Description

The purpose of this CPE course is to help auditors utilize a risk-based approach along with a controls assessment within their engagements to enhance audit quality. Auditors continue to struggle with effective and efficient execution of the Risk Assessment Standards. Common deficiencies include an over-reliance on checklists and inadequate documentation of audit risk assessment, including linkage of audit risks to internal controls over financial reporting. The AICPA Peer Review team continues to see common audit deficiencies relating to these issues.

Learning Objectives

• Recall key concepts in the risk assessment standards, including various requirements related to internal controls assessment
• Recognize common implementation issues and solutions

Marketing Description

Cyber threats come in all shapes, sizes, complexity and are ever-evolving. Attacks are causing great financial loss and serious damage to companies. It is essential for organizations to establish a baseline for identify critical components that must be incorporated into any cybersecurity risk management approach.

In this CPE course, you will learn how to keep abreast of the latest cybersecurity trends, manage risks and ensure clients have a sound risk management program to safeguard their organization. Cybersecurity yields potential business opportunities for a firm to better serve its clients. Once a baseline has been established in the Cybersecurity Risk Management Program Essentials course, firms can take these competencies and conduct readiness assessments for their clients through consulting or advisory services.

Learning Objectives

• Cybersecurity risks to businesses and firms
• Different cybersecurity controls frameworks (i.e., NIST, ISO, TSC, etc.)
• Elements of a cybersecurity risk management
• Internal controls and other risk management activities

 

Marketing Description

Cybersecurity yields potential business opportunities for a firm to better serve its clients. Cyber threats come in all shapes, sizes, complexity and are ever-evolving. Attacks are causing great financial loss and serious damage to companies. So, it is essential for organizations to establish a baseline for identify critical components that can be incorporated into any cybersecurity risk management approach.

In this CPE course, you will learn how to keep abreast of the latest cybersecurity trends, manage risks, and ensure your clients have a sound risk management program to safeguard their organization. Once a baseline has been established, firms can take these competencies and conduct readiness assessments for their clients through consulting or advisory services.

Learning Objectives

• Apply knowledge of an effective cybersecurity risk management program to analyze a client's program and conduct a readiness assessment.
• Differentiate the various frameworks available (e.g., NIST, ISO, TSC, and/or hybrid) and apply which is better as well as when/how to use it.
• Apply tests to client's cybersecurity controls and other risk management activities based on existing frameworks.
• Identify client recommendations for improvements based on readiness/ assessment  procedures.
• Understand the client service opportunities and risks in providing advisory services in the cybersecurity space.

 

Marketing Description

A must for CPAs in business and industry and others who want to gain an understanding of the latest guidance issued by FASB, this CPE course includes GAAP financial accounting and reporting topics in conjunction with an overview of recently-issued and recently-effective FASB pronouncements. Applicable to a broad cross section of CPAs, this course also includes detailed discussion of select FASB ASC topics that have been recently amended or are considered most relevant to individuals in business and industry.

Learning Objectives

• Identify the latest FASB final guidance.
• Apply select FASB accounting and reporting guidance.
• Identify current FASB projects.

 

Marketing Description

Under generally accepted auditing standards (GAAS), all auditors are required to follow a risk-based approach to auditing. The consideration of internal control is key to risk assessment and to the determination of overall audit approach. In this CPE course, learn the requirements in a financial statement audit for understanding internal control, assessing the design and implementation thereof, and evaluating and communicating internal control deficiencies.

Learning Objectives

• Recall the professional requirements relating to internal control considerations in a financial statement audit, including their relationship to risk assessment
• Recognize how to implement the requirements in practice

 

Marketing Description

Are you aware of how not-for-profit financial statements will change because of FASB's Financial Statement Project? Do you know what makes not-for-profit accounting and financial reporting different? Avoid the potholes of confusion and provide a financial picture that end users can truly understand. Through a combination of practical guidance and case studies, this course provides insight into what makes not-for-profits different. As well, you will receive guidance on ASU No. 2016-14, which will have a major impact on the financial reporting for not for profits, allowing you to clear the hurdles in an efficient and effective manner.

Learning Objectives

• Identify the impact of FASB's Not-for-Profit Financial Statement Project.
• Identify the unique aspects of the not-for-profit environment.
• Apply the unique not-for-profit accounting and reporting requirements.
• Recall ways to perform more effective audits of not-for-profit organizations with better knowledge of not-for-profit accounting and reporting requirements.

 

Marketing Description

Fulfill your CPE and Yellow Book requirements while updating your governmental and not-for-profit accounting and auditing knowledge. This comprehensive, interactive course will bring your skills up-to-date with industry standards for recent GASB, OMB, AICPA, and Yellow Book developments.

Included in this course are the most recently issued GASB statements on pensions and OPEB, interactive case studies to facilitate your understanding of FASB exposure drafts and pension expense calculations, and an exclusive video segment featuring expert speakers from the Private Company Council, Deloitte & Touche, and the AICPA Audit & Attest Standards team.

Learning Objectives

• Implement the most recent requirements of the GASB and FASB for governments and not-for-profits.
• Apply the latest developments in OMB and Yellow Book requirements.
• Follow recent activities of the AICPA

 

Marketing Description

This CPE course examines best practices of leading-edge controllers and CFOs. Demonstrate your advanced skills that add value and contribute to the success of the organization. You will learn 10 specific skills every CFO or controller needs to be successful, and you will find that you suddenly have more power and influence than you ever thought possible. Show the company’s leadership how vital you are to their profitability.

Learning Objectives

• Identify the 10 critical skills that add value to your company and boost your career.
• Align your personal goals with the organization’s mission and improve your skills in five key areas needed for success.
• Know how to become a powerful agent for positive change and an advocate and coach for your team.
• Be the leader that the firm needs you to be

 

Marketing Description

Strengthen your abilities as a controller and help your management team understand current economic issues through the latest trends in accounting, finance, human resources, treasury management, and business systems. In this course you will discuss leading-edge topics in managerial accounting and finance in a session that is packed with useful tips and practical guidance that you can apply immediately.

Learning Objectives

• Identify economic indicators that can assist in charting your organization's course
• Identify current issues that impact the financial stability of your organization
• Distinguish major trends in accounting, corporate finance, human resources, treasury management, and business systems
• Determine the link between big data and predictive analytics
• Use new tools for business planning, forecasting, budgeting, and reporting
• Recognize the key challenges that concern CEOs

 

Marketing Description

Analytics is the new force driving business. Tools have been created to measure program impacts and ROI, visualize data and business processes, and uncover the relationship between key performance indicators, many utilizing the unprecedented amount of data now flowing into organizations. In this CPE course, you will learn about leading-edge topics in analytics and finance and get useful tips and practical guidance that you can apply immediately.

Learning Objectives

• Deal with major trends in predictive analytics, optimization, correlation of metrics, and big data.
• Interpret and manage new trends in analytics techniques affecting your organization.
• Utilize new tools for data analytics.
• Critically interpret analytic reports and advise decision makers.

 

Marketing Description

Strengthen your abilities as a controller and help your management team understand current economic issues through the latest trends in accounting, finance, human resources, treasury management, and business systems. In this CPE course, you will learn leading-edge topics in managerial accounting and finance and get useful tips and practical guidance that you can apply immediately.

Learning Objectives

• Identify current issues that impact the financial stability of your organization
• Determine major trends in accounting, corporate finance, treasury management, and business systems
• Recall key points of the 80/20 rule and understand its application
• Identify best practices to manage working capital
• Use new tools for business planning, forecasting, budgeting, and reporting