Downloads

  • Understanding Derivatives & Hedge Accounting: A Simplified Guide for CPAs

    This course provides CPAs with a comprehensive understanding of derivatives and hedging in financial management. Participants will explore the fundamentals of derivatives, their strategic role in risk management, and the differences between hedge accounting and traditional accounting methods. Course No. CAM022 Format: Online pdf (40 pages). Printed book available. Prerequisites: None Advance Preparation:None Level: Basic […]

  • Deceptive Accounting Practices: Revenue & Expense Manipulation

    This course explores deceptive accounting practices used by companies to manipulate revenue and expenses. Participants will learn about specific revenue recognition techniques such as premature revenue recognition, channel stuffing, bill-and-hold arrangements. Participants will also learn about expense manipulation techniques such as capitalizing expenses, shifting expenses, and misclassifying expenses.  The course includes detailed examples and highlights the ethical […]

  • Deceptive Accounting Practices: Asset & Liability Manipulation

    This course explores deceptive accounting practices used by companies to manipulate assets and liabilities. Course No. CAM015 Format: Online pdf (37 pages). Printed book available. Prerequisites: None Advance Preparation:None Level: Basic CPE Credit: 2 Hrs. Field of Study: Accounting: Technical Course expiration:  You have one year from date of purchase to complete the course. Course Revision […]

  • SEC Reporting Essentials: Climate Disclosures, Non-GAAP Measures, and MD&A

    This course offers a comprehensive overview of key SEC regulations, combining insights from three critical areas.  Chapter 1 covers the SEC’s recent final rules on climate-related disclosures for public companies, released on March 6, 2024, addressing the balance between investor demands for transparency and implementation costs.  Chapter 2 explores the hot topic of non-GAAP financial […]

  • Creative Accounting: Navigating the Grey Areas of Financial Reporting

    This course explores creative accounting techniques used by companies to manipulate financial statements. Participants will learn about revenue recognition and expense manipulation, as well as asset and liability misrepresentation. The course includes detailed case studies and examples, highlights ethical implications and legal consequences, and provides audit strategies for detecting and preventing these practices. Course No. CAM014 Format: Online pdf […]

  • Blockchain Essentials for CPAs

    This course provides an overview of blockchain technology and some of its implications for the accounting profession. It covers the fundamentals of blockchain, its applications in accounting, and the potential benefits and challenges. The course is designed for CPAs and accounting professionals seeking to better understand blockchain technology and how it can be used to potentially […]

  • Beyond the Numbers: Understanding Earnings Management & Its Ethical Landscape

    This course provides an overview of earnings management techniques and their ethical implications. Course No. CAM012 Format: Online pdf (40 pages). Printed book available. Prerequisites: None Advance Preparation:None Level: Intermediate CPE Credit: 2 hrs. Field of Study: Accounting: Technical Course expiration:  You have one year from date of purchase to complete the course. Course Revision Date: October […]

  • Accounting Systems & Financial Statements

    This course will describe the four major types of financial statements and define the standards that are used to create financial reports. Course No. C018 Format: Online pdf (74 pages). Printed book available. Prerequisites: None Advance Preparation:None Level: Intermediate CPE Credit: 3 hrs. Field of Study: Accounting: Technical Course expiration:  You have one year from date […]

  • Property Dispositions

    This course alerts the tax practitioner to the different planning opportunities that surround property dispositions and also identifies the tax consequences of home sales, foreclosure, repossession, and other real property dispositions. Additional topics of interest include involuntary conversions and at-risk limits.

  • Medical, Charitable & Casualty Deductions

    This course is designed for participants who want to explore and examine the tax consequences of medical costs, charitable contributions, and casualty and theft losses, especially in relation to their deductibility. Course No. M380 Format: Online pdf (61 pages). Printed book available. Instructional Delivery Method: QAS Self-Study Prerequisites: General understanding of federal income taxation. Advance […]