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  • Internal Control Fundamentals and COSO Framework

    In today’s complex business environment, effective internal controls are essential to maintaining reliable financial reporting, managing risk, and supporting sound governance. As organizations face increasing regulatory scrutiny, evolving technologies, and growing operational complexity, CPAs must understand not only what internal controls are, but how they are designed, evaluated, and applied in practice. This course provides […]

  • Liability Accounting: Navigating Current and Long-Term Oblications

    In today’s accounting environment, liability management is more than just a matter of compliance, it’s a vital aspect of financial reporting, risk evaluation, and strategic planning. Whether a company is juggling payroll, issuing bonds, or evaluating environmental risks, liabilities touch every corner of business operations and decision-making. This course provides a comprehensive and practical approach […]

  • Fraud, Technology, and Advanced Internal Controls

    Fraud remains a significant risk for organizations, often leading to financial losses, reputational damage, and regulatory consequences when internal controls are weak or ineffective. For accounting and finance professionals, understanding how fraud occurs—and how strong internal controls help prevent and detect it—is essential to protecting organizational assets and maintaining reliable financial reporting. CPAs frequently play a […]

  • Franchise Accounting Fundamentals

    Franchise accounting presents unique financial reporting challenges due to the contractual relationships, fee structures, and operational dependencies that exist between franchisors and franchisees. As franchising continues to expand across industries such as food service, hospitality, fitness, retail, and professional services, CPAs must understand how franchise business models affect revenue recognition, expense classification, asset accounting, and financial […]

  • Forensic Accounting for CPAs

    Forensic accounting plays an increasingly important role in helping organizations detect fraud, investigate financial irregularities, and support legal and regulatory matters. As financial transactions become more complex and organizations face growing pressure to maintain transparency and accountability, CPAs must understand how forensic techniques can be used to identify risks, evaluate financial evidence, and support sound […]

  • Modern Accounting Systems and Financial Reporting

    Modern financial reporting depends on the strength of the accounting systems, internal controls, and technologies that capture and process financial data. As organizations increasingly rely on integrated ERP systems, cloud platforms, automation, and data analytics, CPAs must understand how these systems influence financial reporting accuracy and risk. This course explores the foundations of modern accounting […]

  • Leveraging AI in Accounting Practice

    In today’s rapidly evolving business landscape, artificial intelligence is transforming the field of accounting, offering unprecedented opportunities for efficiency, accuracy, and insightful data analysis. This course is designed to equip you with the essential knowledge and practical tools to integrate AI into your accounting practice effectively. We will explore how AI can automate repetitive tasks, […]

  • A CPA’s Guidebook for Ethical Behavior for TEXAS CPAs

    This course covers not only basic ethical frameworks, but also specific rules governing CPA practice and responsibilities. It concludes with a section on how a CPA can put his or her ethics into action. Approved by the Texas State Board of Public Accountancy Course No. ETXM02 Format: Online pdf (81 pages). Printed book available. Instructional […]

  • A Back and Forth Discussion of CPA Ethics for TEXAS CPAs

    A CPE Ethics course for TEXAS CPAs. This course covers not only basic ethical frameworks, but also specific rules governing CPA practice and responsibilities. It concludes with a section on how a CPA can put his or her ethics into action. Course No. ETXM01 Format: Online pdf (99 pages). Prerequisites: None Advance Preparation:None Level: Overview CPE […]

  • GAAP for Income Tax Issues

    The objective of this course is to address various tax issues related to GAAP including changes made by the One Big Beautiful Bill Act (OBBBA) of 2025. Topics include an analysis of adjustments required to be made to deferred income tax assets and liabilities, including those assets related to net operating losses,  accounting for the […]