CPE Catalog & Events

This session explores the nature of analytical procedures, with significant emphasis placed upon professional standards involving the use of analytical procedures in audit and review engagements. Practical examples to illustrate the application process will also be given.

This CPE course can be purchased individually or as part of the Retirement Planning Certificate Program. The SECURE Act is the first major legislation to revamp retirement plans in over a decade. The provisions and planning strategies to help your clients avoid unintended tax consequences on their estate and retirement plans have been implemented into this learning program. Are you ready to help your clients set realistic expectations and goals? In this four-part narrated PowerPoint presentation, Tom Tillery will examine Key assumptions and risks, Modeling techniques, Taxation and income tax planning, and Integration with other areas of PFP. Personal financial planners have numerous techniques available to estimate what financial independence looks like in their client's personal financial plan. This course will look at several of these techniques; as well as address taxation and income tax planning issues and strategies, and the integration of financial independence planning with other areas of personal financial planning. Note: This course has been updated for the Tax Cuts and Jobs Act ("Tax Reform"). Moderator, Tom Tillery Thomas Neal Tillery, CFPr, AEPr, CLUr, ChFCr, CRPCr, LUTCF is Vice President and Chief Compliance Officer of Parakleter Financial, Inc. Parakleter provides integrated fee-for-service financial planning without asset management or product sales. Enhanced On-Demand Format This on-demand format utilizes a slide deck format, enhanced with narration and interactive exercises that are designed to increase the level of engagement and hands-on application. Drag and drop exercises, case studies, and interactive diagrams are some examples of the interactive exercises that are used to supplement traditional instruction in this learning experience.

This CPE course can be purchased individually or as part of the Risk Management and Insurance Planning Certificate Program. What is an annuity? The short answer is that it's a contract that provides a periodic payment for a fixed period or for the duration of one's life. Annuity contracts can be complex, from both design and income tax perspectives. As the personal financial planner, you must be educated in the numerous applications and products available, and their tax consequences, to offer a reasoned opinion to clients regarding annuities in their overall financial plan. In this audiovisual CPE course, Tom Tillery will cover several types of annuities, including traditional, private placement variable, private, and charitable annuities. Additionally, you will learn how an annuity contract may be structured, 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

This video-based CPE course is included in the Not-for-Profit Certificate II Program. It can be purchased individually or as a part of the Not-for-Profit Certificate II - Governance and Assurance track. How does your not-for-profit (NFP) ensure stewardship for funds received and accountability to constituents? Do you consider potential challenges or weaknesses - both operational and organizational - that could lead to negative consequences? Risk management is a continuous process. Failure to effectively consider and respond to risks could lead to lost revenue, increased costs, a tarnished reputation, and a decrease in constituents' perceived value of services. Not only is risk management an essential element of good governance, but it also informs the strategic planning process to keep an NFP on a path to mission success. 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.

Gain efficiency The Uniform Guidance Learn how to be more efficient and effective at planning and performing audits in accordance with the Uniform Guidance. Highlights Gain knowledge regarding performing a compliance audit under the Uniform Guidance, including the responsibilities of both the auditee and auditor. Learn how to identify federal assistance and how to determine a nonfederal entity's major programs. Gain an understanding of assessing, and testing internal control over compliance, and learn what is involved in identifying and testing compliance requirements in a single audit, as well as reporting on the results.

The more you know The Uniform Guidance Gain an understanding of Subparts A through E of the Uniform Guidance with an emphasis on the areas related to administrative requirements and cost principles. Learn the federal administrative requirements for nonfederal entities administering federal awards. Gain information regarding the federal cost principles that must be followed when charging direct and indirect costs to federal awards.

Learn from the inside out. Business strategy comes from internal and external forces. A formal and planned strategy approach implies that, during the analysis and evaluation of strategic options, every possible strategic option is considered. For some organisations, this is not practical, and various alternative approaches are practiced. In this course, you will learn how to set a formal strategic process as opposed to having an informal (or freewheeling) plan. Implement strategy with success. Understand emergent strategies. Use inside-out and outside-in strategies. Apply vision for a clear future. Gain competitive advantage. Ultimately, it is not the choice of strategic process or even strategic plan that is important. What is vital is that everyone within the organisation shares the same vision and goals, and that they all pull in the same direction to achieve those goals. This course will enable to you do this by giving you the tools to successfully implement strategic processes in your business model through detailed case studies and exercises. This is a standalone course but if you're interested in more of this type of learning while earning a designation, explore the CGMAr Finance Leadership Program.

Gain deeper insights. Gain an understanding of the peer review process and learn what you can do to prepare for your next peer review. We will compare the process for undergoing a System Review with that of an Engagement Review and address recent peer review guidance impacting both. You will learn about the required elements of quality control and the impact they have on reviewed firms. Also, find out about the most common areas of noncompliance with professional standards uncovered by peer reviewers and how you can avoid them. Highlighting resources and tools to assist you in enhancing the quality of your peer review.

If you are the owner, leader, or manager of an organization who wants to see your business consistently run better and grow faster, Bill Sheridan and EOS can help you and your team simplify, clarify, and achieve your vision. A recognized speaker, Bill's interactive style and real-world insight makes this a must-see event for growth-oriented entrepreneurs everywhere. Attendees will walk away focused, clear on priorities and issues, healthier as a leadership team, and using tools that help them gain more traction. Don't let the company run you - get a grip on your business.

The Auditing Standards Board (ASB) has completed its update of the three engagement types in the SSAEs. In this course, we will review the changes to the examination, review, and agreed-upon procedures standard to provide you with an understanding of the changes to performance and reporting requirements.

Supports senior auditors 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. Meets a range of needs You can master your current position or prepare to progress through your career - or even join other staff members for your firm's comprehensive group training program. Level 4 courses - also available a la carte: Engagement Management and Supervision Risk Assessment and Advanced Internal Control Considerations Auditing Revenue Recognition Auditing Deferred Income Taxes Auditing Estimates and Fair Value Using a Service Organization and the Use of a Specialist Overview of Financial Reporting Concluding the Audit - Reporting and Engagement Administration

Level 3, Experienced Staff/New In-Charge Learn how to apply best practices for increasingly advanced audit topics and explore the content areas that distinguish a well-rounded audit professional. In this third level, designed for experienced staff or new in-charge staff members, you will explore the following topics (which are also available individually): Engagement Management and Supervision Research Tools Risk Assessment Further Auditing Procedures Working Paper Review Understanding the Concept of Sampling Understanding the Concept of Sampling - Substantive Sampling Auditing Contingent Liabilities and Going Concern Auditing Investments Auditing Intangible Assets and Goodwill

Audit concepts and techniques you can use throughout your career 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. This course 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. Level 1's courses include: What Is an Audit? Nuts and Bolts: Preparation, Compilation, and Review Engagements Introduction to Professional Skepticism Deepen Your Professional Skepticism Understanding the Audit Process Audit Evidence New Auditor's Role on the Engagement Team Key Character Traits and Interpersonal Skills for Auditors Working Papers and Working Paper Documentation in a Financial Statement Audit Introduction to the Audit Risk Model When taken together with Level 2 - New Staff: Practical Application, this level will help you become a successful auditor and firm member right from the start! About Audit Staff Essentials - Taking you on your audit learning journey. From start to finish, Audit Staff Essentials (ASE) provides the training road map and support you need along your career journey. Designed to help you master your current position and excel in each phase of your career, this self-study series offers four levels that cover hands-on technical skills, conceptual expertise, and soft skill training. Regularly refreshed, this series is perfect for individual staff members or as a comprehensive group training program for firms. Get ready to position yourself or your staff members to become successful auditors and essential firm members. Levels include: Level 1 - New Staff: Core Concepts Level 2 - New Staff: Practical Application Level 3 - Experienced Staff/New In-Charge Level 4 - Experienced In-Charge/Senior

Level 2, New Staff: Practical Application Strong hands-on skills development to build on conceptual training 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. Availability separately, Level 2 courses include: Introduction to Internal Controls Fundamentals of Using Data Analytics in an Audit Fraud Considerations in a GAAS Audit Auditing Cash and Cash Equivalents Auditing Accounts Receivable and the Allowance for Doubtful Accounts Auditing Inventory and Inventory Valuation Auditing Prepaid and Other Current Assets Practical Application- Auditing Property, Plant, and Equipment Auditing Accounts Payable and Accrued Expenses Auditing Debt When taken together with Level 1 - New Staff: Core Concepts, this level will help you become a successful auditor and firm member right from the start! About Audit Staff Essentials - Taking you on your audit learning journey. From start to finish, Audit Staff Essentials (ASE) provides the training roadmap and support you need along your career journey. Designed to help you master your current position and excel in each phase of your career, this self-study series offers four levels that cover hands-on technical skills, conceptual expertise, and soft skill training. Regularly refreshed, this series is perfect for individual staff members or as a comprehensive group training program for firms. Get ready to position yourself or your staff members to become successful auditors and essential firm members. Levels include: Level 1 - New Staff: Core Concepts Level 2 - New Staff: Practical Application Level 3 - Experienced Staff/New In-Charge Level 4 - Experienced In-Charge/Senior

Auditing Bits in BytesT - A Practical Break-Down of "Real World" Best Practices Applied in Highly Successful Audits is a series of eight individual sessions that guide professionals through the complete audit process from "A to Z" -- starting with Pre-Engagement Planning Activities, and going all the way through Wrap-up and Quality Control. Attempting to perform an effective and efficient audit can be intimidating and confusing, for new and experienced auditors alike. This series will provide valuable tips and techniques from an experienced auditor that are needed to successfully design and perform financial statement audits in "real-life" circumstances. Extensive illustrative examples will be used to reinforce a practical understanding of the most critical principles and standards that support a high-quality, insightful, and profitable engagement. This 2-hour session is designed to provide participants with a solid understanding of the important judgment calls that are made before the audit engagement even begins. While these decisions are made by the audit partner/manager, the impact of these conclusions has a direct impact on the entire engagement team. Professional judgment calls at this early stage influence the auditor's assessed risk of material misstatement (i.e., "what could go wrong" in the client's financial statements due to fraud or error). In addition, safeguards to protect and preserve threats to independence and objectivity are designed at this stage of the audit.

Auditing Bits in BytesT - A Practical Break-Down of "Real World" Best Practices Applied in Highly Successful Audits is a series of eight individual sessions that guide professionals through the complete audit process from "A to Z" -- starting with Pre-Engagement Planning Activities, and going all the way through Wrap-up and Quality Control.Attempting to perform an effective and efficient audit can be intimidating and confusing, for new and experienced auditors alike. This series will provide valuable tips and techniques from an experienced auditor that are needed to successfully design and perform financial statement audits in "real-life" circumstances. Extensive illustrative examples will be used to reinforce a practical understanding of the most critical principles and standards that support a high-quality, insightful, and profitable engagement. This 2-hour session focuses on the initial information that is gathered and important conclusions that are reached at the on-set of engagement planning and the performance of certain risk assessment procedures. This phase of the engagement sets the stage for how much effort will be invested in evaluating the design and implementation of internal controls (which is covered in Session 3 of this series). Key professional judgments made at this stage provide the foundation and rationale for risk assessment conclusions that are ultimately used to design the nature, timing and extent of further audit procedures (which is covered in Session 4 of this series). One of the most important learning points that participants will take away from this session will be the recognition that these preliminary activities are not just "check off the box" tasks, but are critical to early judgment calls about risk of material misstatement, which directly influences the audit effectiveness and efficiency.

Auditing Bits in BytesT - A Practical Break-Down of "Real World" Best Practices Applied in Highly Successful Audits is a series of eight individual sessions that guide professionals through the complete audit process from "A to Z" -- starting with Pre-Engagement Planning Activities, and going all the way through Wrap-up and Quality Control. Attempting to perform an effective and efficient audit can be intimidating and confusing, for new and experienced auditors alike.This series of eight individual segments will provide valuable tips and techniques from an experienced auditor that are needed to successfully design and perform financial statement audits in "real-life" circumstances. Extensive illustrative examples and exercises will be used to reinforce a practical understanding of the most critical principles and standards that support a high-quality, insightful, and profitable engagement. This 2-hour session focuses on important internal control considerations. This includes both evaluating the design and implementation of internal controls, which is required on all engagements. It also includes testing controls for operating effectiveness, which should be considered as part of the risk assessment procedures. This area is one of the most commonly misunderstood and misapplied aspects of the audit process, particularly given the recent significant changes in auditing standards. Inappropriate or inadequate judgment calls made at this stage of the engagement could have the greatest impact on financial statement audit effectiveness and efficiency. Missteps in this area also have the greatest likelihood of being identified as deficiencies in peer or regulatory review.

Auditing Bits in BytesT - A Practical Break-Down of "Real World" Best Practices Applied in Highly Successful Audits is a series of eight individual sessions that guide professionals through the complete audit process from "A to Z" -- starting with Pre-Engagement Planning Activities, and going all the way through Wrap-up and Quality Control. Attempting to perform an effective and efficient audit can be intimidating and confusing, for new and experienced auditors alike. This series of eight individual segments will provide valuable tips and techniques from an experienced auditor that are needed to successfully design and perform financial statement audits in "real-life" circumstances. Extensive illustrative examples and exercises will be used to reinforce a practical understanding of the most critical principles and standards that support a high-quality, insightful, and profitable engagement. This 2-hour session focuses on how to appropriately identify, evaluate, document and respond to risks of material misstatement due to either fraud or error in order to effectively and efficiently design the nature, timing and extent of further audit procedures (tests of controls for operating effectiveness and substantive audit procedures).