Online Self-Study CPE for CPAs
This course addresses the accounting and reporting requirements for investment securities and includes specific examples to illustrate the application. Key aspects of debt securities, such as classification, purchases, transfers, impairments, and presentation and disclosure, are addressed. Course No. 7038 Instructional Delivery Method: QAS Self-Study Format: Online pdf (107 pages). Printed book available. Prerequisites: Basic accounting […]
Financial Reporting online CPE bundle. A total of 9 courses, 59 CPE hours. Included courses: Accounting and Financial Reporting Update (16 hrs) Balance Sheet Reporting: Assets (5 hrs) Balance Sheet Reporting: Equity (4 hrs) Balance Sheet Reporting: Liabilities (5 hrs) Income Statement: Accounting & Reporting (4 hrs) Analysis & Use of Financial Statements (10 hrs) […]
This course discusses a variety of accounting issues surrounding income statement items and related information. Course No. 7037 Instructional Delivery Method: QAS Self-Study Format: Online pdf (94 pages). Printed book available. Prerequisites: Basic accounting Advance Preparation:None Level: Overview CPE Credit: 4 Hrs. Field of Study: Accounting Course expiration: You have one year from date of purchase […]
Liabilities represent an entity’s present obligations to transfer or provide economic benefits, facilitating daily operations, financing growth and investment, and establishing creditworthiness. Proper classification and recording of liabilities are crucial for accurately representing a company’s liquidity and solvency, as this practice informs stakeholders about its ability to manage daily operations and fulfill long-term financial commitments. […]
Stockholders’ equity represents the owners’ residual claim of assets after liabilities have been settled, indicating a company’s overall financial health and stability. Proper reporting of equity components is critical for determining a company’s net worth. This course covers the basics of stockholders’ equity, exploring key equity transactions, such as stock, dividends, and warrants. It also […]
This course addresses the use of tax-basis financial statements in lieu of using a traditional GAAP framework. Course No. F190 Instructional Delivery Method: QAS Self-Study Format: Online pdf (303 pages). Printed book available. Prerequisites: General understanding of U.S. GAAP, compilation and review and auditing standards, and federal income taxation Advance Preparation:None Level: Overview CPE Credit: 10 […]
CPAs have a considerable responsibility to the public, their profession, the organizations they serve, and themselves. To protect the public interest and maintain the profession’s reputation, CPAs must act with honesty and fairness. The AICPA Code of Professional Conduct (Code) sets the ethical and professional standards for CPAs. Adhering to the Code is a professional […]
Connecticut CPAs have a considerable responsibility to the public, their profession, the organizations they serve, and themselves. They must act with integrity, honesty, and fairness. Ethical behavior is essential for fulfilling this duty and maintaining public trust. Thus, adhering to ethical standards is both a professional obligation and a legal requirement. This course meets the […]
The objective of this course is to address the new auditing standards issued by the Auditing Standards Board as SAS Nos. 142-145. The first segment of the course addresses SAS No. 142’s expanded guidance on audit evidence in a financial statement audit. Topics include: evaluating audit evidence; testing audit evidence; relevance and reliability of audit evidence […]
This course covers the various changes made to the compilation and review codification by the issuance of SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions, including changes made to AR-C 60- General Principles, AR-C 70- Preparation of Financial Statements, AR-C 80- Compilation Engagements, and AR-C 90- Review of Financial Statements. […]