The CPA PDF

CPE Self-Study and
On-Site Training Catalog

September 2010 — April 2011
Roth IRAs
1099 Reporting
Estate/Gift Tax
Healthcare Reform
Internal Controls/Fraud
A-133 Audits
403(b) Plans
IFRS
SSARS19
Over 350 plus 100 courses online grading
Self-Study titles — 40 New! in On-Demand Format! fast, easy and free
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Welcome to the CPE Self-Study Catalog!
INSIDE you’ll find a wealth of practical self-study courses to help you, your clients, or your company navigate
through the many critical and hot topic issues of the day.
Check out courses designed to help you plan and prepare for the upcoming tax season; conduct compilations
and reviews; understand fair value measurement; prevent and deter fraud; understand basic fundamentals
required to audit employee benefit plans; and grasp the structure of the estate and gift tax.
top5 bestsellers top5 new releases

• NEW! 2010 Health Care Reform Act: • New Edition! 2010 Corporate Tax Returns
Critical Tax and Insurance Ramifications Videocourse .............................................................page 64
for You, Your Business, and Your Clients .........page 62
• New Edition! 2010 Individual Tax Returns
• Hot Topic! IRAs, Roth IRAs, SIMPLEs and SEPs:
Videocourse .............................................................page 64
Contributions, Rollovers, Distributions
and More...................................................................page 71 • Fair Value Accounting: A Critical
• Updated! Advanced Update for Compilation, New Skill for All CPAs .............................................page 7
Review and Accounting Services......................page 29
• Employee Benefit Plans: Audit and
• Internal Control Essentials for Financial
Accounting Essentials...........................................page 18
Managers, Accountants and Auditors .............page 45
• Hot Topic! Estate Planning Essentials: • Applying A-133 to Nonprofit and
Tax Relief for Your Clients’ Estates ....................page 73 Governmental Organizations...............................page 41
More of what you’ll find in this catalog:

• Over 350 self-study course titles in a variety • On-Demand format!
AICPA
of formats to help you conveniently satisfy AICPA Learning Center Learning
Center
is a new learning management system
CPE requirements, including over 100 in that provides immediate online access to a broad range of individual
new On-Demand format! and hot-topic courses — all offering CPE credit — in On-Demand format.
For a complete listing of available courses search “On-Demand” or visit
• Knowledge you can use from quality courses that
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are packed with hands-on practical information
• On-Site Training
you can immediately put to use in your daily work.
The DVD/Manual format is especially ideal for on-site group training. Low
• Career enhancement and advancement as you cost Videocourse Additional Manuals for use in on-site training programs
gain expertise, broaden your background and are available. You can save even more with volume discounts. For quantity
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Text DVD/Manual On-Demand* purchase process on Special Interest for Controllers Standing Order Yellow Personal Financial
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or CD-ROM www.cpa2biz.com & Financial Managers option available Book Specialist
10CPA-346_PG1 9/8/10 11:36 AM Page 1
September 2010 – April 2011
TABLE OF CONTENTS
CPE SELF-STUDY COURSES PAGE WHAT’S NEW & BESTSELLING
ACCOUNTING, AUDIT AND ATTEST Bestseller! Annual Update for Accountants
Updates 2-6 and Auditors (2010-2011 Edition) . . . . . . . . . . . . . . . . . . . . p. 4
Accounting — General 6-10 NEW! Accounting for Leases: Selected Topics . . . . . . .p. 6
International Accounting 11-12
Financial Reporting 13-15
Bestseller! IFRS Essentials with GAAP
Comparison: Building a Solid Foundation . . . . . . . . . . . .p. 12
Auditing — General 15-24
Staff Training 25-26 Bestseller! Governmental & Nonprofit
Attestation, Accounting and Review Services 27-31 Annual Update (2010-2011 Edition) . . . . . . . . . . . . . . . . . p. 34
PCAOB/SEC 32 NEW! Running a Not-for-Profit Like a
Government/Nonprofit 33-42 For-Profit Business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .p. 36
Specific Industries 42-43 NEW! Advanced Real Estate Accounting,
INTERNAL CONTROLS 44-46 Auditing & Taxation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 43
FRAUD DETECTION AND PREVENTION 47-49 Bestseller! Internal Control Essentials
BUSINESS VALUATION 49-50 for Financial Managers, Accountants
and Auditors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 45
ETHICS 50-53
Bestseller! Understanding Business Valuation . . . . . .p. 50
BUSINESS AND FINANCIAL MANAGEMENT
Controllership 54-59 NEW! 2010 Health Care Reform Act:
General Management 59-61 Critical Tax and Insurance Ramifications
for You, Your Business, and Your Clients . . . . . . . . . . . .p. 62
Business Law 61
Bestseller! 2010 Corporate Tax Returns
TAXATION Videocourse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 64
Updates 62-65 Bestseller! 2010 Individual Tax Returns
Business Tax 65-69 Videocourse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . p. 64
Individual Tax 69-72
Hot Topic! IRAs, Roth IRAs, SIMPLEs and SEPs:
Practice, Research, Estate Planning
and Nonprofit 73-74
Contributions, Rollovers, Distributions and More . . . . p. 71
Hot Topic! Estate Planning Essentials:
CPE DIRECT 75 Tax Relief for Your Clients’ Estates . . . . . . . . . . . . . . . . . p. 73
CPEXPRESS 75
CPE ON-DEMAND FORENSIC ACCOUNTING 76 Special Savings available to you

CONFERENCES 77
AICPA CPE TRAINING AND

EDUCATIONAL OPPORTUNITIES 78
Save 20 % when you choose the
Standing Order Option!
Take advantage of the convenient Standing Order Option
TITLE INDEX 79-85
and get a 20% discount today on your initial purchase.
CPE REQUIREMENTS AND CREDITS 86-87 Next year and subsequent years, you’ll automatically be
ORDERING INFORMATION 88 shipped the new edition and receive a 10% discount.
Find important information on CPE
Look for this symbol:
requirements and credits see p. 86-87
Availability dates are subject to change. Please check web site
regularly for updates. All courses are reviewed and updated yearly.
see page 88 for more details
1
Accounting, Audit and Attest quickonlineordering: 1. go to www.cpa2biz.com
ACCOUNTING, AUDIT AND ATTEST PAGE # newedition ¹ bestvalue AAUW

44New Edition! AICPA’s Annual Update for 4
Accountants and Auditors (2010-2011 Edition)
AICPA’s Annual Accounting and Auditing Update
44New! AICPA’s Technical Hotline Annual
Workshop (2010-2011 Edition)
7
Choose Text or DVD/Manual format (ideal for group study training!)
Update: Top 10 GAAP Speed Bumps
44Bestseller! IFRS Essentials with GAAP
NASBA FIELD OF STUDY Accounting, Auditing
12 AUTHORS Mark Beasley, Ph.D., CPA and Ronald E. Carlson, Ph.D., CPA
Comparison: Building a Solid Foundation VIDEO MODERATOR Mary S. Stone, Ph.D., CPA
44New! Audits 403(b) Plans: A Challenging 17 LEVEL Update
New Audit Area RECOMMENDED CPE CREDIT Text-23.5 (Accounting-11.5, Auditing-12);
44Bestseller! Employee Benefit Plans: Audit

DVD/Manual-26.5 (Accounting-12.5, Auditing-14)
18 OBJECTIVE
and Accounting Essentials Apply the recently issued FASB guidance, AICPA Statements of Position,
44New! Auditing Considerations in an 24
Statements on Auditing Standards (SAS), Statements on Standards for
Accounting and Review Services (SSARS), and Statements on Standards for
Uncertain Economy Attestation Engagements (SSAE), to accounting and auditing problems
44New! InSight: Performing Compilation and 31 PREREQUISITE Experience in accounting and auditing
Review Engagements VALUE AID! Numerous examples, illustrations and the AICPA’s Audit Risk Alert
44Bestseller! SEC Reporting

In this video, moderator Mary S. Stone, Ph.D., CPA, Hugh Culverhouse Professor and Director
32 of the Culverhouse School of Accountancy at the University of Alabama interviews David
44New Edition! Governmental & Nonprofit

Alexander, CPA, Managing Director, Chief Investment Office of JP Morgan Chase and AICPA
34 Accounting Standards Executive Committee member; Michael Glynn, CPA, AICPA Technical
Annual Update (2010-2011 Edition) Manager, Audit and Attest Standards team; Russell G. Golden, CPA, Technical Director of
44New! InSight: Single Audit Fundamentals

the Financial Accounting Standards Board; Ahava Goldman, AICPA Senior Technical Manager,
36 Audit and Attest Standards team; Hiram Hasty, AICPA Senior Technical Manager, Audit and
Attest Standards team; Josh K. Jones, CPA, Senior Director of Professional Practice &
On-Demand Series
44Bestseller! Applying A-133 to Nonprofit
Research of the Center for Audit Quality; and Charles Landes, CPA, AICPA Vice President,
Professional Standards and Services.
41
and Governmental Organizations FORMATS
Save 20%(see p. 88 for details)
Text Regular $179.00
736186STND1 AICPA Member $143.20
newedition ★ AAUW1 DVD/Manual

(170-min. video)
Regular $229.00
AICPA Member $183.20
Accounting Update: A Review of Recent Activities 187194STND1
(2010-2011 Edition) Text Regular $223.75
NASBA FIELD OF STUDY Accounting 736186SUW AICPA Member $179.00
AUTHOR Ronald E. Carlson, Ph.D., CPA DVD/Manual Regular $286.25
LEVEL Update (170-min. video) AICPA Member $229.00
187194SUW
RECOMMENDED CPE CREDIT 11.5
This course keeps you current and shows how to apply the most recent Additional Manual Regular $98.75
financial accounting and reporting standards. for DVD AICPA Member $79.00
OBJECTIVE 357194SUW
Apply recently issued FASB guidance and AICPA Statements of Position Note: Annual Update for Accountants and Auditors (2010-2011 Edition) includes the video
content of this course.
and review exposure drafts and other projects
PREREQUISITE Experience in accounting
FORMAT
732766SUW AICPA Member $149.00
2 Order Today www.cpa2biz.com • 888.777.7077 ¹ Online Video Clip Available! DVD/Manual or CD-ROM (see p. 88 for details)
2. enter CODE 3. click SEARCH Updates
newedition AAUW2 newedition SBAA
Auditing Update: A Review of Recent Activities Small Business Accounting and Auditing Update
(2010-2011 Edition) (2010-2011 Edition)
NASBA FIELD OF STUDY Auditing NASBA FIELD OF STUDY Accounting, Auditing
AUTHOR Mark Beasley, Ph.D., CPA AUTHORS Ronald E. Carlson, Ph.D., CPA and Mark Beasley, Ph.D., CPA
LEVEL Update LEVEL Update
RECOMMENDED CPE CREDIT 12 RECOMMENDED CPE CREDIT 15.5 (Accounting-5.5, Auditing-10)
OBJECTIVES Geared toward practitioners who provide accounting and auditing services
•Apply recently issued AICPA Statements on Auditing Standards (SAS), to small businesses, this course updates the new standards in accounting,
Statements on Standards for Accounting and Review Services (SSARS), auditing, compilation and review, and other professional standards that affect
Statements on Standards for Attestation Engagements (SSAE) and small businesses and their auditors. It covers practical applications of recent
PCAOB Auditing Standards to accounting and auditing problems pronouncements, a compilation and review update, the latest insights on
•Review exposure drafts and other projects problems of financial statement fraud and professional ethics activities.
PREREQUISITE Experience in auditing OBJECTIVES
•Apply recently issued FASB guidance to accounting issues
FORMAT
•Apply recently issued Statements on Auditing Standards (SAS),
Statements on Standards for Accounting and Review Services (SSARS),
and Statements on Standards for Attestation Engagements (SSAE) to
accounting and auditing problems
PREREQUISITE None
FORMAT
CL4SACC CL4SAU
Small Business Accounting Update Small Business Audit, Compilation and Review Update
NASBA FIELD OF STUDY Accounting NASBA FIELD OF STUDY Auditing
AUTHOR Ronald E. Carlson, Ph.D., CPA AUTHOR Mark Beasley, Ph.D., CPA
RECOMMENDED CPE CREDIT 9 RECOMMENDED CPE CREDIT 6.5
Small business is the engine that powers America! Geared toward Auditing small businesses can be a challenge. Limited resources, a variety
practitioners who provide accounting services to small businesses, this of reporting and working directly with owners all require the auditor to be
course provides the tools needed to keep the small business engine running up-to-date and sharp in these areas. Geared toward practitioners who provide
smoothly. Updates include the new guidance in accounting, compilation and auditing services to small businesses, this course provides the necessary tools
review, and other professional guidance that affect small businesses. You to effectively and efficiently audit small business clients. With updates on the
will cover practical applications of recent guidance, a compilation and latest standards in auditing, compilation and review and other professional
review update, and professional ethics activities. guidance that affect small businesses and their auditors, this course will allow
OBJECTIVES you to succeed on these engagements. Topics covered include: recently issued
•Tackle the latest Statements on Standards for Accounting and Review ASB standards and guidance, practical applications of recent pronouncements,
Services (SSARS) and Statements on Standards for Attestation a comprehensive compilation and review update and the latest insights on
Engagements (SSAE) applicable to small businesses problems of financial statement fraud and professional ethics activities.
•Grasp recently issued FASB guidance that may affect clients and their OBJECTIVE
business activities Grasp and tackle recently issued Statements on Auditing Standards (SAS),
PREREQUISITE None Statements on Standards for Accounting and Review Services (SSARS)
and Statements on Standards for Attestation Engagements (SSAE) to
FORMAT small business audit engagements
PREREQUISITE None
FORMAT
Standing Order Option (see p. 88 for details) ★ Special Interest for Controllers & Financial Managers Accounting, Audit and Attest • Updates 3
view table of contents online
Accounting, Audit and Attest go to www.cpa2biz.com
newedition bestvalue AUAA
Annual Update for Accountants and AICPA On-Demand format offers immediate online access to content from
Learning the DVD/Manual — divided into concise courses — allowing you
Auditors (2010-2011 Edition) Center to focus on specific topic areas.
Choose Text, DVD/Manual (ideal for group study training!) Recommended Regular/
or On-Demand format! CPE On-Demand CPE Credit AICPA Member
NASBA FIELD OF STUDY Accounting, Auditing Annual Update for Accountants and Auditors 29 $311.25
(2010-2011 Edition) On-Demand Series Accounting-13; Auditing-16 $249.00
AUTHOR Ronald E. Carlson, Ph.D., CPA 153670SUW
VIDEO MODERATOR Mary S. Stone, Ph.D., CPA Annual Update for Accountants and Auditors 1 $43.75
LEVEL Update (2010-2011 Edition): FASB 1 of 3 153600SUW Accounting $35.00
RECOMMENDED CPE CREDIT Text-26 (Accounting-11, Auditing-15); Annual Update for Accountants and Auditors 3.5 $73.75
DVD/Manual-29 (Accounting-12, Auditing-17) (2010-2011 Edition): FASB 2 of 3 153610SUW Accounting $59.00
This course is designed to keep the CPA abreast of the fast-paced changes Annual Update for Accountants and Auditors 8.5 $148.75
for accountants and auditors. Included are all the recently issued guidance (2010-2011 Edition): FASB 3 of 3; AcSEC; IFRS Accounting $119.00
and pronouncements, exposure drafts and consensus reports in the accounting, 153620SUW
auditing, compilation and review arenas. Annual Update for Accountants and Auditors 4.5 $86.25
OBJECTIVES (2010-2011 Edition): ASB 1 of 2 153640SUW Auditing $69.00
•Identify and apply recently issued FASB guidance Annual Update for Accountants and Auditors 7 $123.75
•Recognize and utilize recently issued statements of position and industry (2010-2011 Edition) ASB 2 of 2 153650SUW Auditing $99.00
accounting and auditing guides Annual Update for Accountants and Auditors 4.5 $86.25
•Assess the effect of recently issued auditing standards and standards on (2010-2011 Edition) C&R; Ethics; PCAOB/SEC Auditing $69.00
accounting and review services 153660SUW
•Review Emerging Issues Task Force (EITF) consensus reports Note: Accessible immediately after completing the purchase process on www.cpa2biz.com
•Anticipate forthcoming guidance and standards in accounting, auditing,
compilation and review services
PREREQUISITE Experience in accounting and auditing
In this video, moderator Mary S. Stone, Ph.D., CPA, Hugh Culverhouse Professor and
Director of the Culverhouse School of Accountancy at the University of Alabama interviews
David Alexander, CPA, Managing Director, Chief Investment Office of JP Morgan Chase
and AICPA Accounting Standards Executive Committee member; Michael Glynn, CPA,
AICPA Technical Manager, Audit and Attest Standards team; Russell G. Golden, CPA,
AFASB
Technical Director of the Financial Accounting Standards Board; Ahava Goldman, AICPA
Senior Technical Manager, Audit and Attest Standards team; Hiram Hasty, AICPA Senior Advanced FASB Review: Tackling the Tougher
Technical Manager, Audit and Attest Standards team; Josh K. Jones, CPA, Senior Director
of Professional Practice & Research of the Center for Audit Quality; and Charles Landes, CPA,
GAAP Issues
AICPA Vice President, Professional Standards and Services. (formerly Advanced FASB Review and Update: Tackling the Tougher
GAAP Issues)
FORMATS
NASBA FIELD OF STUDY Accounting and Auditing
Save 20%(see p. 88 for details) AUTHORS Bruce C. Branson, Ph.D. and Jon W. Bartley, Ph.D., CPA
730096STND1 AICPA Member $151.20 LEVEL Advanced
RECOMMENDED CPE CREDIT 18
DVD/Manual Regular $239.00
(170-min. video) AICPA Member $191.20 This course is the perfect complement to the AICPA’s intermediate-level course,
180096STND1 FASB Review: Common GAAP Issues Impacting All CPAs. This advanced course
tackles some of the thornier accounting and disclosure areas, such as derivatives,
Text Regular $236.25 fair value, and business combinations, just to name a few.
730096SUW AICPA Member $189.00 OBJECTIVES
DVD/Manual Regular $298.75 • Understand the advanced FASB topics that have the greatest effect on
(170-min. video) AICPA Member $239.00 accounting and financial reporting
180096SUW •Apply recent FASB pronouncements for non-specialized companies
•Prepare disclosures
Additional Regular $98.75 PREREQUISITE Experience in application of accounting standards
Manual for DVD AICPA Member $79.00
350096SUW FORMAT
Note: AICPA's Annual Accounting and Auditing Update Workshop (2010-2011 Edition)
includes the video content of this course 745711SUW AICPA Member $169.00
Updates
updated ★ bestvalue FRU
GAAP Review Series Parts 1, 2, 3 and 4 FASB Review: Common GAAP Issues Impacting
This GAAP Review Series is designed for the accountant or practitioner who All CPAs
needs a detailed review of guidance that applies to nonspecialized companies. (formerly Review and Update: Common GAAP Issues Impacting All CPAs)
The series provides a comprehensive study of FASB guidance that applies to NASBA FIELD OF STUDY Accounting
all companies and presents implementation guidelines and disclosure
AUTHORS Bruce C. Branson, Ph.D. and Jon W. Bartley, Ph.D., CPA
illustrations.
LEVEL Intermediate
NASBA FIELD OF STUDY Accounting
AUTHORS Bruce C. Branson, Ph.D. and Jon W. Bartley, Ph.D., CPA RECOMMENDED CPE CREDIT 20
LEVEL Intermediate OBJECTIVES
• Understand FASB standards that have the greatest effect on accounting
RECOMMENDED CPE CREDIT 10 each
and financial reporting
PRODUCT CODES •Apply recent FASB pronouncements for non-specialized companies
GAAP Review Series Part 1 732716SUW •Prepare disclosures
GAAP Review Series Part 2 732727SUW
PREREQUISITE Experience in application of accounting standards
GAAP Review Series Part 3 732736SUW
GAAP Review Series Part 4 732746SUW FORMAT
FORMAT
Text Regular $136.25 each
AICPA Member $109.00 each
GAAP Review Series — Part 1 APB1
OBJECTIVES
•Understand FASB guidance that impacts financial assets, income
statement presentation, interim reporting and statement of cash flows
•Apply recent FASB pronouncements for these selected areas
•Prepare disclosures related to these selected areas
PREREQUISITE Experience in financial reporting

OBJECTIVES
newedition ★ bestvalue APB
•Understand FASB guidance that impacts leases, contingencies,
debt, other liabilities and income taxes FASB Standards: A Comprehensive Review
•Apply recent FASB pronouncements for these selected areas (2010-2011 Edition)
•Prepare disclosures related to these selected areas (formerly FASB Standards Update and Review)
PREREQUISITE Experience in financial reporting NASBA FIELD OF STUDY Accounting
AUTHORS Bruce C. Branson, Ph.D. and Jon W. Bartley, Ph.D., CPA
GAAP Review Series — Part 3 APB3 LEVEL Intermediate
OBJECTIVES
•Understand FASB guidance that impacts research and development activities
for computer software, share-based compensation, pension plans and Designed for accountants who need a detailed introduction to the new
post-retirement and post-employment benefits financial accounting guidance and a refresher in other pronouncements that
•Apply recent FASB pronouncements for these selected areas apply to non-specialized companies. The course is a comprehensive study
•Prepare disclosures related to these selected areas of FASB guidance that applies to all companies.
PREREQUISITE Experience in financial reporting OBJECTIVES
•Understand FASB guidance and AICPA standards that have the greatest
effect on accounting and financial reporting
•Apply recent FASB and AICPA pronouncements for non-specialized companies
OBJECTIVES •Prepare disclosures of financial instruments, derivatives, complex equity
•Understand FASB guidance that impacts derivative instruments, international transactions, impaired assets, debt and consolidations
accounting, long-lived assets, nonmonetary exchanges and business combinations •Review reporting standards for balance sheets, income statements
•Apply recent FASB pronouncements for these selected areas and the statement of cash flow
•Prepare disclosures related to these selected areas
PREREQUISITE Experience in application of accounting standards
FORMAT
For more information or to order, go to www.cpa2biz.com/cpe Text Regular $311.25
Standing Order Option (see p. 88 for details) ★ Special Interest for Controllers & Financial Managers Accounting, Audit and Attest • Updates 5
newedition ★ FASBI new! LEASES
FASB Review for Industry: Targeting Recent GAAP Accounting for Leases: Selected Topics AICPA
NASBA FIELD OF STUDY Auditing Learning
Issues (2010-2011 Edition) Center
(formerly FASB Review for Industry) AUTHOR Michael J. Ramos, CPA
NASBA FIELD OF STUDY Accounting LEVEL Basic
AUTHORS Bruce C. Branson, Ph.D. and Jon W. Bartley, Ph.D., CPA PRELIMINARY CPE CREDIT 2
LEVEL Intermediate Interactive, multimedia-based case studies are used to present selected topics
RECOMMENDED CPE CREDIT 14 in accounting for leases that come up most frequently for CPAs who work with
small to medium-size privately held companies. This course covers accounting
Comprehensive coverage of recent FASB, AcSEC, IASB and EITF
for rental income and expense, leases between related parties, scheduled rent
pronouncements is provided in this auditing course geared to the specific
increases vs. contingent rentals, and the most common problems encountered
interests of CPAs in corporate management.
when determining the lease term.
OBJECTIVES
OBJECTIVES
•Analyze recent FASB guidance and AICPA standards that have a major
effect on all industries •Distinguish an operating lease from a capital lease
•Apply guidance for financial instruments, investments in securities •Identify the key leasing terms that define the lease term
and impaired loans, complex equity transactions, debt and asset •Properly account for scheduled rent increases and contingent rentals
impairment, consolidations, earnings per share, comprehensive income •Identify accounting issues that arise when there is a lease agreement
and hedge accounting between related parties
•Review recent pronouncement and exposure drafts to develop •Determining lease terms with bargain renewals, penalties, and
implementation strategies remote contingencies
PREREQUISITE Experience in financial reporting PREREQUISITE Basic knowledge of accounting
FORMAT FORMAT
Text Regular $198.75 CPE On-Demand Regular $61.25
730567SUW AICPA Member $159.00 160000SUW AICPA Member $49.00
CL4CODI
Navigating the New FASB Codification: Research

Real-Life Accounting Issues
“ This course was clear and beneficial.
It concisely updated my foundation in Fair
AUTHORS Patricia Lane Willilams, CPA, MS
Value accounting and used relevant examples.
LEVEL Basic
RECOMMENDED CPE CREDIT 8 Exam questions were at an appropriate level
OBJECTIVES
• Grasp how U.S. accounting standards will soon:
– Be principles-based
of detail and difficulty.
”
Review from web site “Reviews” tab for Fair Value
– Include a new conceptual framework Accounting: A Critical New Skill for All CPAs (see p. 7).
– Converge with international standards For full review, visit www.cpa2biz.com
• Follow the structure of the new FASB Codification
• Efficiently navigate the Codification website
• Research real accounting issues using a variety of techniques and
online tools
PREREQUISITE None
FORMAT
2. enter CODE 3. click SEARCH Accounting — General
new! TTGP updated ¹★ FVA
AICPA’s Technical Hotline Annual Update: Fair Value Accounting: A Critical New AICPA
Learning
Top 10 GAAP Speed Bumps Skill for All CPAs Center
NASBA FIELD OF STUDY Accounting Choose Text, DVD/Manual (ideal for group study training!)
AUTHORS J. Cal Christian, Ph.D., CPA or On-Demand format
LEVEL Update NASBA FIELD OF STUDY Accounting
RECOMMENDED CPE CREDIT 13 AUTHORS Teresa D. Thamer, CPA, CFE and Mark L. Zyla, CPA/ABV, CFA, ASA
Topics in this 2010 edition include: VIDEO MODERATOR Lawrence J. Gramling, Ph.D., CPA
1. How to apply fair value in the current economic environment (SFAS 157, LEVEL Intermediate
SFAS 159, FSP 157-3, FSP 157-4, FSP 107-1/APB 28-1) RECOMMENDED CPE CREDIT Text-11; DVD/Manual-13
2. What to do when assets and liabilities have been impaired (SFAS 115,
OBJECTIVES
FSP 115-1, FSP 124-1, EITF 99-20, SFAS 114, SFAS 144, SFAS 142)
•Understand key terminology in FASB ASC 820, Fair Value Measurements
3. Effects of changes in the market on not-for-profits. Treatment of
and Disclosures (formerly SFAS No. 157)
endowment funds per SFAS 117 and FSP 117-1
•Apply the fair value hierarchy to appropriate approaches to measurement
4. What IFRS means for the privately held company
•Identify and evaluate the impact of the key measurement components as
5. How to value privately held companies’ stock options
they pertain to management’s representations and auditors’ responsibilities
6. How to account for a defined benefit plan per SFAS 158
•Apply fair value accounting to certain FASB guidance that requires
7. Derivatives: are they really as complex as everyone says?
measurements of assets or liabilities at fair value
Simplifying the process
8. Proposed amendments to FIN 46(R). Will they help? PREREQUISITE Basic understanding of accounting principles
9. Business combinations and SFAS 141(R) and SFAS 160 In this video, Lawrence J. Gramling, Ph.D., CPA, Professor of Accounting at the University
10. How the GAAP Codification affects you: an introduction of Connecticut, discusses the required (and permitted) use of fair value accounting under FASB
guidance with Scot Phillips, CPA, a Partner at Eide Bailly LLP and a PCPS Technical Issues
OBJECTIVES Committee member, Teresa D. Thamer, CPA, CFE, Associate Professor at Brenau University,
• Examine how recent accounting standards impact privately held companies and Mark L. Zyla, CPA/ABV, CFA, ASA, Managing Director at Acuitas, Inc.
• Apply fair value and impairment issues to assets and liabilities on your
FORMATS
financial statements
• Review actual and proposed changes to defined benefit plans, business
combinations and FIN 46R
• Become aware of the GAAP Codification DVD/Manual Regular $261.25
PREREQUISITE Experience in financial reporting (125-min. video) AICPA Member $209.00
183303SUW
FORMAT
Text Regular $198.75 Additional Manual Regular $73.75
745280SUW AICPA Member $159.00 for DVD AICPA Member $59.00
353303SUW
On-Demand format offers immediate online access to content from

the DVD/Manual — divided into concise courses — allowing you
to focus on specific topic areas.
Recommended Regular/
CPE On-Demand CPE Credit AICPA Member
Fair Value Accounting On-Demand Series 12.5 $261.25
153340SUW Accounting $209.00
Fair Value Accounting: Overview 1 $56.25
153300SUW $45.00
Fair Value Accounting: Measurements; 3 $86.25
Disclosures 153310SUW $69.00
Fair Value Accounting: Recent Pronouncements; 5 $111.25
Business Combinations 153320SUW $89.00
Fair Value Accounting: Subsequent Impairment; 3.5 $86.25
Valuation Specialists; Case Study $69.00
153330SUW
Note: Accessible immediately after completing the purchase process on www.cpa2biz.com
Standing Order Option (see p. 88 for details) ★ Special Interest for Controllers & Financial Managers Accounting, Audit and Attest • Accounting — General 7
AGOI updated ¹★ CL4FIN48
Accounting for Goodwill and Other Intangibles: Uncertainty in Income Taxes:

Fair Value Measurements A Must Know for Tax CPAs and
NASBA FIELD OF STUDY Accounting Accountants/Auditors! (FIN 48)
(formerly FIN 48 — Uncertainty in Income Taxes:
AUTHOR Mark L. Zyla, CPA/ABV, CFA, ASA
A Must Know for Tax CPAs and
LEVEL Intermediate Accountants/Auditors!)
RECOMMENDED CPE CREDIT 8 Choose Text or DVD/Manual format
ted
Intangible assets — whether reflected in relationships, proprietary (ideal for group study training!) upda SU
technology, or business processes — make up a growing part of a business’s r A
fo -38
asset value in today’s world. As such, the FASB is increasingly recognizing 2009
AUTHOR Bobby J. Carmichael, Ed.D., CPA
the value these assets contribute to a business entity. Whether you are
with contributions by Mark Sellner, CPA, J.D., LL.M.
valuing intangible assets in a business combination or assessing impairment,
this course helps you not only value such intangible assets for financial VIDEO MODERATOR Bobby J. Carmichael, Ed.D., CPA
reporting purposes, but also advise how to actively manage them for the LEVEL Intermediate
maximum benefit of the company. RECOMMENDED CPE CREDIT Text-5; DVD/Manual-6
OBJECTIVES FASB prescribes a recognition threshold and measurement attribute for the
•Apply FASB ASC 820, Fair Value Measurements and Disclosures financial statement recognition and measurement of a tax position taken or
(SFAS No. 157) to estimate the fair value of specific intangible assets expected to be taken in a tax return. Guidance is provided on derecognition,
•Perform the basic steps in identifying and valuing intangible assets classification, interest and penalties, accounting in interim periods, disclosure
acquired as part of a business combination under FASB ASC 805, transition pass-through and not-for-profit entities. These concepts are
Business Combinations [formerly SFAS No. 141(R)] reinforced with real-world case studies and examples throughout the course.
•Amortize intangibles and test for impairment under FASB ASC 350,
Intangibles-Goodwill and Other (formerly SFAS Nos. 142 and 144) Due to an outpouring of requests for an extension, the FASB deferred the
•Perform useful life analysis effective date for nonpublic entities that had not previously implemented
•Prepare appropriate financial statement disclosures the guidance to fiscal years beginning after December 15, 2008.
OBJECTIVES
FORMAT •Define what constitutes a tax position
Text Regular $186.25 •Determine the appropriate unit of account for individual tax positions
753321SUW AICPA Member $149.00 •Apply the more-likely-than-not recognition threshold
•Measure the largest amount of tax benefit available under FIN 48
•Decide what constitutes an ultimate settlement with tax authorities
•Apply tax-planning strategies
•Apply guidance for nonpublic entities
PREREQUISITE Knowledge of FASB ASC 740 (formerly SFAS No. 109),
Accounting for Income Taxes
In this video, Bobby J. Carmichael, Ed.D., CPA, Professor Emeritus of Accounting at Texas
A&M University – Commerce discusses FIN 48 with Scott F. Guertin, CPA, Tax Partner and
National Leader, Income Tax Accounting Services, at BDO Seidman LLP; and SFAS No. 109 with
“ This is a good overview course for someone

who needs a “refresher” on 109 (now ASC 740)
William I. Eskin, CPA, President of WIE, Inc., and an instructor for this course; Scott F. Guertin,
CPA and Linda A. Paradis, CPA, Manager in the Tax Department of RubinBrown LLP.
Note: Accounting for Income Taxes – Applying SFAS No. 109/FIN 48: A Whole New Ballgame!
includes the text and video contents of this course.
plus a thorough introduction to FIN-48.
”
Review from web site “Reviews” tab for Accounting for
FORMATS
Text
733413SUW
Regular $161.25
AICPA Member $129.00
Income Taxes-Applying SFAS No. 109/FIN 48: A Whole
New Ballgame! (see p. 9). For full review, visit DVD/Manual Regular $223.75
www.cpa2biz.com (65-min. video) AICPA Member $179.00
183413SUW
Additional Manual Regular $73.75
for DVD AICPA Member $59.00
353413SUW
Accounting — General
updated ¹★ ted
upda SU
for A -38
AIT updated ADTX
2009
Accounting for Income Taxes — Applying Advanced Income Tax Accounting — Including
SFAS No. 109/FIN 48: A Whole New Ballgame! Practical Application Exercises
Choose Text or DVD/Manual format (ideal for group study training!) NASBA FIELD OF STUDY Accounting
NASBA FIELD OF STUDY Accounting AUTHOR/VIDEO MODERATOR Bobby J. Carmichael, Ed.D., CPA
AUTHOR/VIDEO MODERATOR Bobby J. Carmichael, Ed.D., CPA LEVEL Advanced
LEVEL Intermediate RECOMMENDED CPE CREDIT 16
RECOMMENDED CPE CREDIT Text-11; DVD/Manual-14 Accountants both in business and industry and public practice should be fully
No other area in accounting is as far reaching, and requires knowledge of up to speed about all issues involving accounting for income taxes. The
a vast number of topics in financial and tax accounting, as accounting for growing complexity and the difficulty in applying the concepts of this area
deferred taxes. With the FASB’s issuance of FIN 48, now included in the require an in-depth grasp of the advanced issues and how to address them.
Codification as ASC 740-10, it is essential that members in industry and This course not only provides the basis to apply FASB ASC 740 (formerly SFAS
independent auditors be joined by tax professionals in industry and practice No. 109 and FIN 48) to most real-life situations, but it also includes practical
as active participants in this process. In addition to applying FASB ASC exercises illustrating the theory. Learn the IFRS impact on accounting for
740’s (formerly SFAS No. 109’s) complexities to many common differences income taxes as well as the impact when dealing with other accounting
between financial accounting and tax compliance, you now must identify standards in conjunction with SFAS No. 109 and FIN 48.
uncertain tax positions and apply specific criteria to recognize, measure OBJECTIVES
and disclose these positions in the financial statements. This includes a •Apply the complex rules of FASB ASC 740 (formerly SFAS No. 109 and
section on how the guidance for uncertain tax positions applies to nonpublic FIN 48) to new and challenging situations
entities, including pass-through and tax-exempt entities. You will gain a •Identify the similarities and differences between U.S. GAAP and IFRS with
sound knowledge of the theory of deferred taxes and how this theory can deferred tax implications
be applied to practical situations. Many practical examples are included to •Apply FASB ASC 740 (formerly SFAS No. 109 and FIN 48) to state and local
illustrate the theory, and the information is presented so you will be able income tax complexities
to apply this theory to any other situation you may encounter. •Determine the applicable tax rate for complex situations
OBJECTIVES •Schedule temporary differences in various complex situations
•Apply the complex rules of FASB ASC 740 (formerly SFAS No. 109) to •Apply FASB ASC 740 (formerly SFAS No. 109) to changes in tax laws or rates,
new and challenging situations accounting methods, tax status
•Apply the provisions of FIN 48 included in FASB ASC 740 to uncertain •Apply FASB ASC 740 (formerly SFAS No. 109 and FIN 48) to interim periods
tax positions, including nonpublic entities •Apply FASB ASC 740 (formerly SFAS No. 109 and FIN 48) to SFAS No. 141(R),
•Identify positions, including nonpublic entities and properly classify Business Combinations, and SFAS No. 160, Noncontrolling Interests in
deferred tax assets and deferred tax liabilities Consolidated Financial Statements
•Compute the valuation allowance with consideration given to items that •Apply intraperiod tax allocation with a five-step approach for more
are allowed to reduce the need for an allowance complex situations
•Utilize a five-step approach for more complex situations including •Apply the provisions of FIN 48 included in FASB ASC 740
intraperiod tax allocations (formerly SFAS No. 109) to uncertain tax positions
PREREQUISITE Experience in financial reporting •Apply FASB ASC 740 (formerly SFAS No. 109) to stock based
compensation issues
In this video, Bobby J. Carmichael, Ed.D., CPA, Professor Emeritus of Accounting at
Texas A&M University – Commerce discusses FIN 48 with Scott F. Guertin, CPA,
•Compute the valuation allowance considering items that reduce
Tax Partner and National Leader, Income Tax Accounting Services, at BDO Seidman LLP; the need for an allowance
and SFAS No. 109 with William I. Eskin, CPA, President of WIE, Inc. and an instructor PREREQUISITE Experience in financial reporting and basic knowledge of
for this course; Scott F. Guertin, CPA; and Linda A. Paradis, CPA, Manager in the FASB ASC 740 (formerly SFAS No. 109 and FIN 48)
Tax Department of RubinBrown LLP.
Note: Uncertainty in Income Taxes: A Must Know for Tax CPAs and Accountants/Auditors (FIN 48)! FORMAT
includes a portion of the text and video content of this course. Text Regular $211.25
FORMATS
(199-min. video) AICPA Member $209.00
182796SUW
352796SUW
Standing Order Option (see p. 88 for details) ★ Special Interest for Controllers & Financial Managers Accounting, Audit and Attest • Accounting — General 9
updated ★ ASBC BCO
Accounting for Stock Options and Accounting for Business Combinations Under
Other Stock-Based Compensation: New SFAS No. 141(R)
SFAS No. 123(R) (Now FASB ASC 718) NASBA FIELD OF STUDY Accounting
NASBA FIELD OF STUDY Accounting AUTHOR Teresa D.Thamer, CPA, CFE
AUTHOR Steven Balsam, Ph.D., CPA hot ic! LEVEL Advanced
LEVEL Intermediate top RECOMMENDED CPE CREDIT 8
RECOMMENDED CPE CREDIT 15 The accounting for business combinations has changed substantially with
the issuance of FASB ASC 805, Business Combinations [SFAS No. 141(R)].
This AICPA course is a must for CPAs whose business clients or employers CPAs will now need to fully grasp the effects of FASB ASC 805 [SFAS
have, or are considering, option plans, addressing FASB ASC 718 (formerly No. 141(R)]. This course goes beyond the “what” by using various case
SFAS No. 123R) in detail. This course explains how to estimate the value of studies to show you “how” to implement these new requirements.
options based upon fair value at the grant date, addressing both public and
OBJECTIVES
nonpublic companies with examples and worksheets. This course also reviews
•Apply the significant provisions of FASB ASC 805 [SFAS No. 141(R)] and
SEC guidance on equity related disclosures including SAB 107, insider trading
the implications of the standard on the accounting for business combinations
considerations and tax-related issues. Benchmarks from research and recent
•Tackle specific issues such as acquisition negotiations and deal structures, the
filing are provided.
effect on financial projections used to model the acquisition, the effect on future
OBJECTIVES earnings forecasts and debt covenants, the expanded required disclosures, and
•Understand conceptual framework for FASB ASC 718 the additional internal controls and skills needed to meet the required use of
[formerly SFAS No. 123(R)] fair values and various measurement and re-measurement periods
•Apply methods for measuring fair value •Discuss the impact on the content, timing and method of communications
•Determine disclosure requirements to stakeholders impacted by the implementation of FASB ASC 805 [formerly
PREREQUISITE Basic understanding of accounting principles SFAS No. 141(R)]
FORMAT PREREQUISITE A basic understanding of FASB ASC 805 [formerly SFAS No. 141(R)]
Text Regular $211.25 and related U.S. GAAP
732102SUW AICPA Member $169.00 FORMAT
★ FASB09 updated ★ RTBC
The FASB’s Accounting Standards Codification™ Revenue Recognition in

NASBA FIELD OF STUDY Accounting AICPA Today’s Business Climate
Learning
MODERATOR John F. Hudson, CPA Center NASBA FIELD OF STUDY Accounting
LEVEL Basic AUTHOR Patricia Lane Williams, CPA
RECOMMENDED CPE CREDIT 2.5 LEVEL Intermediate beslter
This Webcast will enable you to better understand the purpose, meaning, RECOMMENDED CPE CREDIT 16 sel
and structure of the FASB Accounting Standards Codification™. Watch a Revenue recognition guidance exists throughout
panel of key experts discuss these issues and more. accounting literature, accounting and audit guides
OBJECTIVES and audit risk alerts for specific industries and the SEC’s SAB 104. Yet there is
•Explain how to utilize the Codification no one comprehensive source. In this course you will have a complete handbook.
•Implement new ways to perform accounting research Review the current literature, look at the implications of premature recognition,
•Identify what preparers and auditors need to do to adapt to this new unique revenue recognition issues of specialized industries and examine current
structure of authoritative non-governmental GAAP FASB projects and the impact they will have on financial statements.
PREREQUISITE None OBJECTIVES
Watch as John Hudson, CPA, President of Hudson Consulting Group, LLC, leads an •Understand the implications of faulty revenue recognition
informative discussion of these issues with Susan M. Cosper, CPA, Partner, National •Make appropriate revenue recognition decisions
Office, PricewaterhouseCoopers, LLP; Thomas Hoey, CPA, Director, FASB Codification •Deal with unique revenue recognition issues in specialized industries
Project, and President, Thomas Hoey & Associates, LLC; and Keira Lichtenstein, CPA,
•Increase awareness of revenue recognition developments in the profession —
AICPA Technical Manager, Accounting and Auditing Publications .
activities of the FASB and the IASB
FORMAT PREREQUISITE Experience in financial reporting
CPE Webcast On-Demand Regular $61.25
780194LCSUW AICPA Member $49.00 FORMAT
¹
10 Order Today www.cpa2biz.com • 888.777.7077 Online Video Clip Available! DVD/Manual or CD-ROM (see p. 88 for details)
2. enter CODE 3. click SEARCH International Accounting
new! IUP revised hottopic ★ IUSA
IFRS Update and Review of Complex Topics International Versus U.S. Accounting: AICPA
Learning
NASBA FIELD OF STUDY Accounting What in the World Is the Difference? Center
AUTHORS Ervin Black, Ph.D. and Gregory Burton Choose Text, DVD/Manual (ideal for group study training!)
LEVEL Update or On-Demand format
RECOMMENDED CPE CREDIT 8 NASBA FIELD OF STUDY Accounting
Whether the SEC will allow or require U.S. public companies to use IFRS is still AUTHORS Frederick Niswander, CPA, Ph.D.
unresolved. While the SEC deliberates, FASB and IASB continue to work together and Teresa L. Conover, CPA, Ph.D.
to develop high-quality, compatible accounting standards for domestic and cross- VIDEO MODERATOR Rama Ramamurthy, CPA
border financial reporting. While the goal of both organizations is to issue word- LEVEL Basic
for-word converged accounting standards, some significant differences still exist.
RECOMMENDED CPE CREDIT Text-8; DVD/Manual-10
Learn to understand the differences and implement IFRS when working with cross-
border financial reporting. This course provides an in-depth examination of some The IASB and FASB are continuing to work hard to bring financial reporting
of the most economically significant international accounting topics: revenue standards more in line with one another. Most recently the SEC issued a
recognition, business combinations and impairments. The last part of the course statement in February 2010 expressing its continued support of convergence,
provides an update on the issues and challenges of major current IASB projects. and reiterated their promise to decide in 2011 whether to move forward
with the adjusted roadmap (for convergence), or come up with another plan
OBJECTIVES supporting convergence. Whichever they choose, it is clear that they’re
Clearly understand IFRS accounting for the following: going to continue to march forward.
•Revenue recognition and proprosed changes
•Business combinations OBJECTIVES
•Recognize the significant differences and similarities between U.S. GAAP
•Impairments
and IFRS
•Major current IASB projects including exposure drafts
•Analyze financial statements prepared in accordance with IFRS
PREREQUISITE An understanding of the conceptual differences between •Standardize reporting in an international environment
IFRS and U.S. GAAP – IUSA and IFRS (see pages AA-40 and AA-37
PREREQUISITE None
respectively) meet the prerequisite
In this video, Rama Ramamurthy, CPA, Clinical Professor of Accounting at the College of
FORMAT William and Mary, discusses IFRS issues with Janice Butler, CPA, Controller at Strategic
Text Regular $173.75 Minerals Corporation, Jennifer M. Myers, CPA, Senior Vice President of Integration
Operations at inVentiv Health, Inc., and Denis Lakhturov, CPA, Manager of Business
Development Finance at Norit Americas Inc.
FORMATS
(148-min video) AICPA Member $199.00
181661SUW
351661SUW
International Versus U.S. Accounting: 11 $248.75
On-Demand Series 153284SUW Accounting $199.00
International Versus U.S. Accounting: Introduction; 2.5 $73.75
Financial Statements Prepared Under IFRS 153280SUW $59.00
International Versus U.S. Accounting: Current Assets; 2.5 $73.75
PPE and Investment Property 153281SUW $59.00
International Versus U.S. Accounting: Leases, 3.5 $86.25
Intangibles, and Asset Impairment; Liabilities $69.00
153282SUW
International Versus U.S. Accounting: Accounting 2.5 $73.75
Changes and More; Business Combinations and More $59.00
153283SUW
★ Special Interest for Controllers & Financial Managers Accounting, Audit and Attest • International Accounting 11
CL4IUSA
Introduction to IFRS: Grasping the Big Picture

AUTHOR Frederick Niswander, CPA, Ph.D. and Teresa L. Conover, CPA, Ph.D.
“ I took this course to get a good introduction
to IFRS. I had previously taken some one to two
LEVEL Basic
hour courses on IFRS just to get some CPE, but I
This course is a condensed version of International Versus U.S. Accounting: really wanted a more in depth understanding of
What in the World is the Difference? (see page 11). The primary difference factoid
just what all is going to come
to change. This course
between this 4-hour course and the 8-hour version is that the 8-hour version
contains more examples of the differences between IFRS and U.S. GAAP;
it also features hands-on examination of four sets of financial statements
and footnotes prepared under IFRS.
provided me what I was looking for....
”
Review from web site “Reviews” tab for International Versus
U.S. Accounting: What in the World is the Difference?
OBJECTIVES
•Recognize the significant differences and similarities between U.S. GAAP (see p. 11). For full review, visit www.cpa2biz.com
and IFRS
•Standardize reporting in an international environment
PREREQUISITE None
FORMAT
bestseller IFRS
IFRS Essentials with GAAP AICPA On-Demand format offers immediate online access to content from
Learning the DVD/Manual — divided into concise courses — allowing you
Comparison: Building a Solid Foundation Center to focus on specific topic areas.
(formerly Are You Ready for IFRS? Recommended Regular/
Moving Beyond the Basics) CPE On-Demand CPE Credit AICPA Member
Choose Text, DVD/Manual (ideal for group study training!) IFRS Essentials On-Demand Series 23 $286.25
or On-Demand format 159710SUW Accounting $229.00
NASBA FIELD OF STUDY Accounting IFRS Essentials: Background; Statement 3 $86.25
AUTHOR J. Russell Madray, CPA, CIA, CMA, CFM Form and Content 159711SUW $69.00
VIDEO MODERATOR Rama Ramamurthy, CPA IFRS Essentials: Policies, Estimates and 2.5 $73.75
Errors; Revenue 159712SUW $59.00
LEVEL Intermediate
IFRS Essentials: Employee Benefits; 2 $73.75
RECOMMENDED CPE CREDIT Text-20.5; DVD/Manual-24.5
Share-Based Payments 159713SUW $59.00
OBJECTIVES
IFRS Essentials: Income Taxes; 3 $86.25
•Readily focus on the differences between IFRS and U.S. GAAP Financial Instruments 159714SUW $69.00
•Recognize and review the similarities between IFRS and U.S. GAAP
•Apply the specific IFRS standards to impacted financial statement elements IFRS Essentials: Derivatives and Hedge 1.5 $56.25
Accounting; Inventories 159715SUW $45.00
PREREQUISITE Completion of AICPA course International versus U.S. Accounting,
What in the World is the Difference? (in any available format) or a high-level IFRS Essentials: PPE and Investment Property; 2.5 $73.75
Intangible Assets 159716SUW $59.00
understanding of the conceptual differences between IFRS and U.S. GAAP
In this video, Rama Ramamurthy, CPA, Clinical Professor of Accounting at the College of William IFRS Essentials: Leases; Impairment 2 $73.75
and Mary, discusses IFRS issues with Anne M. Marchetti, President of Account-Ability Consulting 159717SUW $59.00
and AICPA course instructor, Paul Munter, CPA, Audit Partner with KPMG LLP and lead partner
IFRS Essentials: Provisions and Contingencies; 2.5 $73.75
and practice leader for U.S. firm’s IFRS activities, Jennifer M. Myers, CPA, Senior Vice President
Other Topics 159718SUW $59.00
of Integration Operations at inVentiv Health, Inc., and George I. Victor, CPA, Director of Quality
Control of Giambalvo, Giammarese & Stalzer, CPAs, PC and member of the International Accounting IFRS Essentials: First Time Adoption of IFRS; IFRS for 4 $98.75
and Auditing Committee of the New York State Society of CPAs. Small and Medium-Sized Entities 159719SUW $79.00
FORMATS Note: Accessible immediately after completing the purchase process on www.cpa2biz.com
DVD/Manual (211-min video) Regular $286.25
Additional Manual for DVD Regular $98.75
¹
Financial Reporting
XGDE CL4XBIN
XBRL & the New Era in Financial Reporting: Introduction to XBRL: Revolutionizing
Moving Beyond Theory Business Reporting!
(formerly XBRL Implementation: The New Era in Financial Reporting)
NASBA FIELD OF STUDY Accounting AUTHOR Greg Zegarowski, CPA, MBA
AUTHOR Mary E. Phillips, CPA, Ph.D. and LEVEL Basic
Robert G. Colvard, CPA, CFP, CRPC, Ph.D.
LEVEL Intermediate
Since the collapse of Enron and other high-profile corporate scandals, there
RECOMMENDED CPE CREDIT 8 have been increased calls from investors, regulators, employees, and lenders
OBJECTIVES for more comprehensive and faster communication of financial information.
•Get the XBRL “big picture” Interactive data technologies based on eXtensible Business Reporting
•Grasp and apply XBRL taxonomies Language (XBRL) provide a way to improve the timeliness, accuracy, and
•Create an “instance” document accessibility of business information. This course will help you understand
•“Map” and “tag” a financial statement the global phenomenon of XBRL and how it is affecting the entire business
PREREQUISITE Experience in financial reporting reporting supply chain. Whether you are a practicing CPA or working for a
public company, private enterprise, government agency, or other entity dealing
FORMAT with business information, it pays to know about XBRL.
OBJECTIVES
•Understand why XBRL is changing the business reporting landscape
•Understand how XBRL compliments other major developments in financial
reporting such as IFRS
XBRL
•Identify your position in this exciting new era
PREREQUISITE None
XBRL — Transforming Financial Reporting AICPA FORMAT
Learning
NASBA FIELD OF STUDY Accounting Center Text Regular $161.25
MODERATOR John F. Hudson, CPA
LEVEL Intermediate
The SEC has approved rules that will require companies to submit their XBRL ★ FCFS
financial statements to the Commission starting in 2009. This Webcast covers
the SEC requirements and the steps that financial statement preparers and Cash Flow Statement: Preparation, Presentation and Use
market stakeholders should consider in order to get ready for the coming NASBA FIELD OF STUDY Accounting
change in business reporting.
AUTHOR Thomas Klammer, Ph.D., CPA
OBJECTIVES
•Analyze the effect of XBRL on companies, accountants, and investors LEVEL Basic
•Identify how XBRL will change the way companies communicate and RECOMMENDED CPE CREDIT 16
disseminate information to stakeholders Improve your understanding of existing statement of cash flows preparation
PREREQUISITE None and presentation options, with an emphasis on statement classification and
disclosure issues. Consider how the classification and presentation of cash
FORMAT flow information may change as reporting requirements are further modified.
780147LCSUW AICPA Member $69.00 OBJECTIVES
•Understand the cash flow reporting requirements of FASB ASC 230,
Note: Accessible immediately after completing the purchase process on www.cpa2biz.com Statement of Cash Flows (formerly SFAS No. 95), and related standards
•Make appropriate classifications of transactions and events on the
statement of cash flows
•Answer technical questions related to cash equivalents, net presentation and
“noncash” transactions
•Understand and evaluate internal and external uses of the statement of cash flows
•Evaluate probable and potential changes that are anticipated in cash flow reporting
PREREQUISITE Basic understanding of accounting principles and financial
statement preparation
FORMAT
Standing Order Option (see p. 88 for details) ★ Special Interest for Controllers & Financial Managers Accounting, Audit and Attest • Financial Reporting 13
★ CTB ★ CL4TBS
Cash- and Tax-Basis Financial Preparing Tax-Basis Financial Statements: A Private

Statements — Preparation Company GAAP Alternative
and Reporting (formerly Preparing Tax-Basis Financial Statements)
beslter AUTHOR J. Russell Madray, CPA, CIA, CMA, CFM
AUTHORS Kenneth C. Garrett, CPA and sel LEVEL Intermediate
Ray Whittington, Ph.D., CPA, CMA, CIA
LEVEL Basic RECOMMENDED CPE CREDIT 4
RECOMMENDED CPE CREDIT 8 The most frequent application of OCBOA is to prepare tax-basis financial
(Accounting-7, Auditing-1) statements for various entities. This course is a great way to brush up on the
current standards and identify key issues in preparing and reporting on tax-basis
Highlights include how the tax, accrual, and modified cash bases of accounting financial statements. Controllers as well as audit and tax staff who prepare
differ from GAAP standards; OCBOA financial statement titles, captions and tax-basis financials will benefit.
note disclosures; peer review deficiencies; and numerous case studies.
Highlights include coverage of tax-basis versus GAAP accounting; financial
OBJECTIVES statement presentation and disclosure issues; and solutions to challenges
•Identify the steps to prepare cash, modified cash, or tax-basis financial statements faced by sole proprietors, S Corps, partnerships, and other taxable entities.
•Identify the steps to audit, review, or compile OCBOA statements
OBJECTIVE
PREREQUISITE None Identify the requirements to produce tax-basis financial statements in
FORMAT conformity with all applicable current professional standards
Text Regular $186.25 PREREQUISITE Experience in financial statement preparation and tax returns;
734090SUW AICPA Member $149.00 previous OCBOA experience is helpful
FORMAT
★ VIE ★ AGC
FIN 46R Variable Interest Entity Consolidation Rules: AICPA’s Guide to Business Combinations,
Not Just a Big Company Issue! Goodwill and Other Consolidation Issues
NASBA FIELD OF STUDY Accounting ted
updaASB NASBA FIELD OF STUDY Accounting
AUTHOR Steven C. Fustolo, CPA for F 167 AUTHOR J. Russell Madray, CPA, CIA, CMA, CFM
LEVEL Basic 166 &
LEVEL Intermediate
RECOMMENDED CPE CREDIT 12 RECOMMENDED CPE CREDIT 8
FIN 46R, part of FASB ASC 810, consolidation is not just an “Enron-big company Learn how FASB ASC 805, Business Combinations [SFAS No. 141(R)], and
issue”; it is also a major area of concern for private and small companies. This FASB ASC 810, Noncontrolling Interests in Consolidated Financial Statements
course reviews the complex consolidation rules for off-balance-sheet entities (SFAS No. 160), have changed the rules for business combinations and accounting
now known as variable interest entities (VIEs). Learn how to determine whether for noncontrolling interests. Develop standards for applying the acquisition
an entity, regardless of size, is a VIE, what are the types of variable interests, method and how to apply fair value concepts under FASB ASC 805. Identify
and how to identify the primary beneficiary that consolidates the VIE. The variable interest entities’ impact under FASB ASC 810 (FIN 46R). Learn how
course also covers common areas that companies need to consider under FASB ASC 810 deals with noncontrolling interests, including initial recognition
FIN 46R including the consolidation of real estate entities. and transactions affecting control.
OBJECTIVES OBJECTIVES
•Understand VIE consolidation rules • Properly account for a business combination under FASB ASC 805
•Understand that entities and/or individuals must have variable interests [SFAS No. 141(R)]
in the VIE • Understand the accounting for noncontrolling interests
•Determine the primary beneficiary of the VIE •Determine when and when not to consolidate
•Understand the rules for testing VIEs
•Understand the background of consolidations PREREQUISITE Basic understanding of the principles of consolidation
PREREQUISITE None FORMAT
FORMAT
Financial Reporting
2. enter CODE 3. click SEARCH Auditing — General
★ RDPS new! CAATs
AICPA’s Guide to Reporting and Disclosure Problems Computer-Assisted Auditing Techniques AICPA
Learning
for Private Companies NASBA FIELD OF STUDY Auditing Center
NASBA FIELD OF STUDY Accounting AUTHORS Michael J. Ramos, CPA
AUTHORS Richard L. Townsend, Ph.D., CPA and Jan R. Williams, Ph.D., CPA LEVEL Basic
LEVEL Basic PRELIMINARY CPE CREDIT 2
RECOMMENDED CPE CREDIT 12 This course allows you to automate the process of data extraction and analysis.
Prepare for any and all issues that may arise in this area. Learn to distinguish Automating this process won't solve all your audit issues, but it will allow you to
among error corrections, accounting changes and changes in estimates, and save time, analyze data in a cost-effective way, and make the scanning of client
get ready to evaluate related-party transactions, deal with ongoing issues of records a more effective audit test and less susceptible to auditor bias. In this
concern and prepare proper and professional disclosures. multimedia, interactive course, we will examine computer-assisted auditing
techniques, commonly referred to as CAATs. To understand how CAATS can be
OBJECTIVES used on your audits, you'll participate in the process followed by one engagement
•Apply generally accepted accounting principles to specific problem team to use data extraction and analysis software on one of their jobs. You will
areas in compilation, review or audit engagements go through a step-by-step process for planning, performance, and documentation
•Prepare appropriate footnote disclosures of a CAAT application. Course reference materials include a study guide and a
•Use OCBOA when appropriate checklist you can use on your engagements.
PREREQUISITE Basic understanding of accounting principles
OBJECTIVES
FORMAT •Identify audit tests for which the use of CAATs is cost- beneficial
Text Regular $186.25 •Follow a step-by-step process for applying CAATs
734339SUW AICPA Member $149.00 •Prepare appropriate audit documentation relating to your CAATs application
PREREQUISITE Basic knowledge of auditing
FORMAT
CPE On-Demand Regular $61.25
new! TTAU
AICPA’s Technical Hotline Annual Update:

Top 12 Audit Speed Bumps
NASBA FIELD OF STUDY Auditing
“ A large portion of my engagement requires
the use fair value audit methodology. This course
AUTHORS Lynda Dennis, CPA, CGFO, Ph.D.
definitely helped me sort through some of it.
LEVEL Intermediate
The AICPA’s Technical Hotline provides prompt, high-quality, non-authoritative
advice by phone concerning issues related to auditing standards. The objective
Highly recommended.
”
Review from web site “Reviews” tab for Auditing Fair Value
Measurements and Disclosures: Applying SAS No. 101
of this course is to enhance participants’ knowledge and application of (see p. 16). For full review, visit www.cpa2biz.com
professional judgment by providing a review of the top 12 auditing “speed
bumps” faced by practitioners as reflected by continual AICPA Technical
Hotline calls over the past year.
OBJECTIVES
•Recognize the impact of the economic crisis on the audit process
•Identify and respond to increased audit risks and pitfalls
•Focus on the audit issues currently causing the most trouble for practitioners
PREREQUISITE Experience in auditing
FORMAT
★ Special Interest for Controllers & Financial Managers Accounting, Audit and Attest • Financial Reporting • Auditing — General 15
TTEC AFV
Troubled Times — Current Economic Crisis: Auditing Fair Value Measurements and Disclosures:
Critical Accounting and Auditing Considerations Applying SAS No. 101
NASBA FIELD OF STUDY Accounting, Auditing NASBA FIELD OF STUDY Auditing
AUTHOR Joanne Cross, Ph.D., CPA, CMA, CGFM AUTHORS Teresa D. Thamer, CPA, CFE
LEVEL Intermediate LEVEL Intermediate
RECOMMENDED CPE CREDIT 8 (Accounting-4, Auditing-4)
OBJECTIVES
This course covers the auditing issues surrounding fair value measurements
•Recognize the underlying causes of the current economic crisis and
and disclosures by providing hands-on exercises and a comprehensive case
governmental responses
study to help participants overcome the challenges that confront auditors in
•Identify and respond to the increased audit and accounting risks that
attesting to fair value measurements and disclosures. Whether auditing fair
have emerged as a result of this crisis
value measurements and disclosures resulting from a business combination,
•Focus on the likely increase in fraud and what can be done to reduce
auditing goodwill and other intangible assets, or auditing impairment or
the possibility that you or a client become a victim
disposal of assets, this course will provide auditors with the tools necessary
•Fill your “trusted business advisor” toolkit with suggestions you can use,
to succeed in this complex engagement area.
elaborate and pass on to your clients (or use yourself)
OBJECTIVES
PREREQUISITE Experience in accounting and auditing
•Understand the fair value auditing standards and guidance provided in
FORMAT SAS No. 101
•Identify the key aspects of auditing fair value measurements and disclosures
•Evaluate the impact of fair value accounting components on the
audit engagement
•Apply auditing standards and guidance to fair value measurements and disclosures
through a series of hands-on exercises and a comprehensive case study
PREREQUISITE Basic understanding of fair value accounting principles
FORMAT
APRO EBP10
Analytical Procedures for Small Business Engagements Employee Benefit Plans — 2010 AICPA
Learning
NASBA FIELD OF STUDY Auditing Audit Briefing Center
AUTHOR Ray Whittington, Ph.D., CPA, CMA, CIA FIELD OF STUDY Accounting
LEVEL Basic MODERATOR John F. Hudson, CPA
RECOMMENDED CPE CREDIT 11 LEVEL Intermediate
OBJECTIVES PRELIMINARY CPE CREDIT 4
•Overcome practice problems in the application of analytical procedures OBJECTIVES
•Document analytical procedures efficiently •Identify audit and attestation issues affecting employee benefit plans
•Understand how analytical procedures can and should be used •Explain accounting issues and developments in the area of employee benefit plans
PREREQUISITE None •Assess the regulatory developments affecting employee benefit plans
VALUE AID! AICPA Audit Guide Analytical Procedures •Identify significant issues on the horizon in the area of employee benefit plans
PREREQUISITE Experience in auditing employee benefit plans
FORMAT
Text Regular $186.25 FORMAT
730558SUW AICPA Member $149.00 CPE On-Demand Regular $86.25
Auditing — General
new! ¹ FOTB ¹ AFKP
Audits of 403(b) Plans: A Challenging New Audit Area Audits of 401(k) Plans AICPA
Learning
Choose Text, DVD/Manual (ideal for group AICPA Choose Text, DVD/Manual (ideal for group Center
study training!) or On-Demand format Learning study training!) or On-Demand format
Center
AUTHOR/VIDEO MODERATOR Melissa G. Critcher, CPA AUTHORS Deloitte & Touche LLP, under the direction of Alice Wunderlich, CPA
LEVEL Intermediate and Jennifer B. Johnson, CPA
RECOMMENDED CPE CREDIT/YELLOW BOOK HOURS LEVEL Basic
Text-11 (Accounting-2; Auditing-9); DVD/Manual-14 (Accounting-3; Auditing-11) VIDEO MODERATOR Marilee Lau, CPA
OBJECTIVES RECOMMENDED CPE CREDIT Text-12; DVD/Manual-14
• Distinguish between the operating differences of a 401(k) and a 403(b) plan OBJECTIVES
•Identify the key issues that must be addressed in preparing for the initial •Understand the requirements for 401(k) audits as distinguished
audit of the 403(b) plan from audits of other types of employee benefit plans
•Recognize the unique internal controls that should be present for a 403(b) plan •Recognize new developments affecting 401(k) audits
•Recognize the challenging open issues on the definition of a plan participant •Plan and conduct 401(k) audits more efficiently and effectively
and a plan asset
PREREQUISITE None
•Design audit procedures responsive to the unique attributes of 403(b) plans
•Plan the scope of the audit with particular attention to first time through procedures In this video, Marilee Lau, CPA, Retired Partner at KPMG LLP and current chair of AICPA
Employee Benefit Plans Audit Quality Center Executive Committee (EBPAQCEC) discusses the
•Apply the accounting requirement for employee benefit plans to
auditing of 401(k) plans with Marcus Aron, CPA, Senior Auditor, Division of Accounting
this arrangement Services, Employee Benefits Security Administration, U.S. Department of Labor; Melissa G.
PREREQUISITE Familiarity and understanding of the audit process of an Critcher, CPA, Employee Benefit Plans Audit and Consulting; Diane Wasser, CPA, Partner-in-
employee benefit plan, the basics of ERISA, etc. A working knowledge of Charge, Pension Services Group, of Amper, Politziner & Mattia and former EBPAQCEC member;
the audit requirements of a 401(k) plan will be particularly helpful. and Alice Wunderlich, CPA, National Employee Benefit Plan Industry Professional Practice
Director at Deloitte & Touche LLP and EPBAQCEC member.
In this video, Melissa G. Critcher, CPA, Employee Benefit Plan Audit and Consulting, discusses auditing
403(b) plans with G. Bliss Jones, CPA, Shareholder, Jones and Kolb and AICPA 403(b) Plan Task Force FORMATS
member; Robert A. Lavenberg, CPA, Partner, BDO Seidman LLP and AICPA 403(b) Plan Task Force chair; Text Regular $198.75
James E. Merklin, CPA, CFF, CFE, M.Acc., Partner, Bober Markey Fedorovich and AICPA 403(b) Plan 736144SUW AICPA Member $159.00
Task Force member; and Elizabeth Thornton, CPA, CEBS, Assistant Division Chief, Division of
Reporting and Compliance, Employee Benefits Security Administration, U.S. Department of Labor. DVD/Manual Regular $261.25
FORMATS 180150SUW
745760SUW AICPA Member $159.00 Additional Manual Regular $73.75
DVD/Manual Regular $261.25 350150SUW
185760SUW
Additional Manual Regular $73.75 the DVD/Manual — divided into concise courses — allowing you
for DVD AICPA Member $59.00 to focus on specific topic areas.
355760SUW Recommended Regular/
the DVD/Manual — divided into concise courses — allowing you Audits of 401(k) Plans On-Demand Series 14 $261.25
to focus on specific topic areas. 154840SUW Auditing $209.00
Recommended CPA Credit/ Regular/ Audits of 401(k) Plans:Introduction; Planning 4 $98.75
CPE On-Demand Yellow Book Hours AICPA Member 154800SUW $79.00
Audits of 403(b) Plans On-Demand Series 14 $261.25 Audits of 401(k) Plans: Control Structure; Statement 3 $86.25
153700SUW Accounting-2; Auditing-12 $209.00 of Net Assets Available for Benefits 154810SUW $69.00
Audits of 403(b) Plans: Basics; Regulations and 4 $98.75 Audits of 401(k) Plans: Statement of Changes in 3.5 $86.25
Reporting Requirements 153710SUW Auditing $79.00 Net Assets Available for Benefits; Other Considerations $69.00
154820SUW
Audits of 403(b) Plans: Fundamentals; Audit and 4 $98.75
Accounting Issues 153720SUW Auditing $79.00 Audits of 401(k) Plans: Auditor’s Report; Statement 3.5 $86.25
Disclosures; Supplemental Schedules 154830SUW $69.00
Audits of 403(b) Plans: Engagement Planning and 3 $86.25
Control Environment; Plan Sponsor Steps Accounting-2; Auditing-1 $69.00 Note: Accessible immediately after completing the purchase process on www.cpa2biz.com
153730SUW
Audits of 403(b) Plans: Audit Opinion and 3 $86.25
Financial Statements; Additional Items 153740SUW Auditing $69.00
Standing Order Option (see p. 88 for details) ★ Special Interest for Controllers & Financial Managers Accounting, Audit and Attest • Auditing — General 17
updated ¹ EBPE EBP70
Employee Benefit Plans: Audit and Accounting Essentials SAS No. 70 Reports and Employee Benefit Plans
Choose Text, DVD/Manual (ideal for group study training!) AICPA NASBA FIELD OF STUDY Accounting, Auditing AICPA
or On-Demand format Learning Learning
Center MODERATOR John F. Hudson, CPA Center
NASBA FIELD OF STUDY Accounting, Auditing LEVEL Basic
AUTHORS McGladrey & Pullen, LLP, under the direction of Josephine L. Hammond, RECOMMENDED CPE CREDIT/YELLOW BOOK HOURS 8 (Accounting-4, Auditing-4)
CPA; Rebecca Miller, CPA; Lynne M. McMennamin, CPA and Mark Wirth, CPA
OBJECTIVES
VIDEO MODERATOR Anita Baker, CPA, CEBS, PHR •When an SAS No. 70 report should be obtained
LEVEL Basic •What type of SAS No. 70 report is appropriate
RECOMMENDED CPE CREDIT Text-12 (Accounting-6, Auditing-6); •How SAS No. 70 reports should be considered in a limited-scope engagement
DVD/Manual-15 (Accounting-7.5, Auditing-7.5) •The implications of subservice arrangements
•How an SAS No. 70 report can affect your engagement
OBJECTIVES
•Audit employee benefit plans in accordance with AICPA and EBSA standards PREREQUISITE None
•Design specialized audit tests • Plan the scope of an audit FORMAT
•Understand the structure of the more popular employee benefit plans CPE On-Demand Regular $146.75
•Understand accounting requirements unique to employee benefit plans 780191LCSUW AICPA Member $119.00
PREREQUISITE None
¹
In this video, Anita Baker, CPA, CEBS, PHR, Principal-in-Charge of Benefit Services at
LarsonAllen LLP and former AICPA Employee Benefit Plans Audit Quality Center Executive
Committee (EBPAQCEC) chair discusses plan essentials with Melissa G. Critcher, CPA, SAS70
Employee Benefit Plans Consulting; Randy Dummer, CPA, Partner at Baker Tilly Virchow
Krause LLP and an AICPA instructor; Marilee Lau, CPA, Retired Partner at KPMG LLP and
current chair of EBPAQCEC; and Sue Peirce, CPA, MTax, Principal of Apple Growth Partners.
SAS No. 70 Auditing Guidance
DVD/Manual ideal for group study training!
FORMATS
Text Regular $198.75 NASBA FIELD OF STUDY Auditing
733004SUW AICPA Member $159.00 AUTHORS Antonio C. Contabile, CPA, MBA;
Maureen A. Driscoll; Amit Dutta, CISA, CAIIB; beslter
Alex Fraga, MBA; Lori W. Godwin, CISA, MBA; sel
Michael S. Hurle, ACA; Susan E. Kenney, CPA;
183004SUW
Errol R. Ramdarie, CPA; Douglas Vogl, CISA, CISSP;
Additional Manual Regular $73.75 and Helena Yoon
for DVD AICPA Member $59.00 VIDEO MODERATOR Susan E. Kenney, CPA
353004SUW LEVEL Intermediate
RECOMMENDED CPE CREDIT/YELLOW BOOK HOURS 12
the DVD/Manual — divided into concise courses — allowing you OBJECTIVES
to focus on specific topic areas. •Understand how to perform an SAS No. 70 audit engagement
Recommended Regular/ •Understand the form and content of SAS No. 70 audit reports
CPE On-Demand CPE Credit AICPA Member •Know when and how to use SAS No. 70 audit reports in integrated
Employee Benefit Plans A&A On-Demand Series 14 $261.25 (Section 404) or financial statement audits
153000SUW Accounting-7; Auditing-7 $209.00 PREREQUISITE Experience in auditing
Employee Benefit Plans A&A: Basics 1.5 $56.25 VALUE AID! Service Organizations: Applying SAS No. 70, As Amended,
153010SUW Accounting $45.00 AICPA Audit Guide
Employee Benefit Plans A&A: Accounting and 2 $73.75 In this video, Susan E. Kenney, CPA, discusses issues with Joseph G. Griffin, CPA, CISA;
Reporting Standards 153020SUW Accounting $59.00 Andrew E. Nolan, CPA and Helena Yoon — each of PricewaterhouseCoopers LLP —
Employee Benefit Plans A&A: Reporting and 1.5 $56.25 and James K. O’Neill of IBM Global Services.
Auditing Requirements 153030SUW Auditing $45.00
FORMAT
Employee Benefit Plans A&A: Audit Planning 1.5 $56.25
153040SUW Auditing $45.00 DVD/Manual Regular $236.25
Employee Benefit Plans A&A: 401(k) and 2 $73.75
Other Defined Contribution Plans 153050SUW Auditing $59.00 180302SUW
Employee Benefit Plans A&A: ESOPs; Defined Benefit 4 $98.75 Additional Manual Regular $73.75
Pension Plans; Health and Welfare Plans Accounting-3 $79.00 for DVD AICPA Member $59.00
153060SUW Auditing-1
350302SUW
Employee Benefit Plans A&A: Other Auditing 1.5 $56.25
Considerations; Wrap Up 153070SUW Accounting-0.5 $45.00 Note: This edition includes a print supplement on the new SAS and SSAE that, when effective,
¹
will replace SAS No. 70.
Auditing-1
new! ACCNR ICDAR
Auditor/Accountant Communications: Internal Control Deficiencies:

SAS No. 115 and Other Critical Requirements Assessment and Reporting Under SAS No. 115
NASBA FIELD OF STUDY Auditing NASBA FIELD OF STUDY Auditing
AUTHORS Anne Oestriecher, CPA and Kurt Oestriecher, CPA AUTHOR AICPA Staff
LEVEL Basic LEVEL Intermediate
RECOMMENDED CPE CREDIT/YELLOW BOOK HOURS 10 RECOMMENDED CPE CREDIT/YELLOW BOOK HOURS 8
With the recent release of SAS Nos. 114 and 115, expectations have increased for This course focuses on compliance with the standards' requirements by
auditors to openly and candidly communicate significant findings and issues related to examining each stage of the decision making framework using numerous
the audit. This course will help you understand how to implement these standards as illustrations and practice exercises.
well as other forms of auditor/accountant communications, including engagement and OBJECTIVE
management representation letters, confirmations and auditor/accountant reports. Evaluate the severity of deficiencies in internal control identified in an audit,
The newly issued SSARS No. 19, Compilation and Review Engagements, effective for and communicate them in writing to management and those charged with
periods ending on or after December 15, 2010, establishes the new standards by governance in accordance with SAS No. 115
which compilation and review engagements are to be performed. PREREQUISITE Basic understanding of accounting and auditing principles
OBJECTIVES
FORMAT
•Understand and implement the requirements of SAS Nos. 114 and 115
•Review and understand other selected forms of auditor/accountant
communications
PREREQUISITE Basic understanding of accounting and auditing principles
as well as COSO internal control framework
FORMAT
FFSA ARWF
Fraud and the Financial Statement Audit: Auditing Real-World Frauds:

Auditor Responsibilities A Practical Case Application Approach
AUTHOR AICPA Staff AUTHOR Lynda M. Dennis, Ph.D., CPA, CGFO
This interactive course utilizes hands-on case studies based on “real world” frauds
SAS No. 99, Consideration of Fraud in a Financial Statement Audit, the fraud
to help carry out your financial statement fraud responsibilities. Both auditors and
standard, dramatically affects how you plan and conduct an audit. Learn the
corporate accounting and finance professionals will find this course relevant and timely.
conceptual framework necessary to understand the characteristics of fraud.
The course includes an overview of the auditor’s responsibilities related to financial
Use the risk assessment approach to detecting fraud to improve audit
statement fraud under SAS No. 99, Consideration of Fraud in a Financial Statement
performance. Written with the regional and local practitioner firms in mind,
Audit, and clearly links these to the auditor’s risk assessment process under the Risk
this course gives practical suggestions that address each of the concepts
Assessment Standards. The course also includes information relevant to management’s
and needed skills, and offers additional guidance on the critical areas of
responsibility for fraud and internal controls under the COSO framework, PCAOB
revenue recognition and auditing estimates. Fraud factors for specialized
standards, and other best practices. Cases included in this course address personnel
industries are also included.
fraud, revenue recognition schemes, various financial statement manipulations, theft
OBJECTIVES of capital assets, purchasing fraud, and other common areas of interest.
•Understand the auditor’s responsibilities for detecting fraud during the
OBJECTIVES
performance of a financial statement audit
•Grasp how real world frauds may affect their audit clients and engagements
•Apply a risk assessment approach to detecting fraud in a financial statement audit
•Link SAS No. 99, COSO, the Risk Assessment Standards and other best
PREREQUISITE Basic understanding of accounting and auditing principles practices in understanding the auditor’s responsibilities for detecting fraud
FORMAT during the performance of a financial statement audit
Text Regular $198.75 •Recognize and address common frauds committed within an organization
731817SUW AICPA Member $159.00 PREREQUISITE Basic understanding of accounting and auditing principles
FORMAT
FFF FAFR
Forensics and Financial Fraud: Forensic Accounting: Fraudulent Reporting and

Real World Issues and Answers Concealed Assets
NASBA FIELD OF STUDY Accounting, Auditing NASBA FIELD OF STUDY Accounting, Auditing
AUTHOR John J. Hall, CPA AUTHOR L. Michael Connelley, CFE, CPA
RECOMMENDED CPE CREDIT 8 (Accounting-4, Auditing-4) RECOMMENDED CPE CREDIT 8 (Accounting-4, Auditing-4)
This course provides specific steps to help auditors and accountants fully Forensic accounting is exploring uncharted territory by examining off-balance
meet fraud-handling expectations. Course materials, developed by a nationally sheet transactions and non-financial performance measures. You are now called
known fraud expert, include examples of what can go wrong and how fraud is upon to detect fraudulent financial reporting and to redesign internal controls to
reflected in the records. Also included are planning ideas as well as practical prevent misappropriation of assets. Hidden asset investigations are required for
suggestions for responding to wrongdoing when it is discovered. business valuations and divorce proceedings, while wrongful death and
OBJECTIVES disability claims require earnings projections and potential health care costs.
•Build and maintain an anti-fraud environment Supercharge your forensic accounting techniques with this very valuable course.
•Develop the essential fraud policy OBJECTIVES
•Create the Fraud Loss Scorecard •Utilize common forensic techniques to recognize schemes and scams
•Identify and assess key fraud exposure areas •Detect fraud through the use of analytical tools and other techniques
•Find fraud in three steps •Develop approaches to detect under or overvalued assets
•Examine common fraud indicators, symptoms and red flags •Ferret out hidden assets and deceptive business activity
•Map fraud risks to prevention and detection by internal controls •Prepare for deposition phase and witness stand
•Handle special challenges from third-party relationships
•Develop effective audit program steps PREREQUISITE None
•Educate clients and others about fraud FORMAT
PREREQUISITE Experience in accounting and reporting Text Regular $186.25
FORMAT
★ bestvalue FAFA DEMI
Fraud and the Forensic Accountant: Detecting Misstatements: Integrating SAS No. 99
Tackling Fraud from Start to Finish and the Risk Assessment Standards
AUTHORS Chad O. Albrecht, Ph.D, CPA, CIA, CFE; L. Michael Connelley, CFE, AUTHOR Richard H. Gesseck, CPA
CPA; Robert Gardner, J.D.; John J. Hall, CPA; and Joseph Wells, CFE, CPA LEVEL Basic
LEVEL Intermediate RECOMMENDED CPE CREDIT/YELLOW BOOK HOURS 10
RECOMMENDED CPE CREDIT 39 (Accounting-18, Auditing- 21) OBJECTIVES
This course tackles this challenge head on by providing a “soup to nuts” look •Conduct more effective brainstorming sessions
at the fraud and forensic accountant’s world. It provides real world guidance •Utilize a top-down approach, starting with those charged with governance
to help CPAs handle this challenging role. •Recognize warning signs
•Develop an overall approach for assessing and responding to risks
OBJECTIVES •Design procedures for responding to specific assessed risks
•Create a fraud policy and an anti-fraud environment •Improve documentation quality
•Identify and assess key fraud exposure areas •Understand the requirements of the related standards
•Develop key audit program steps •Apply the standards to specific situations
•Examine common fraud indicators and symptoms
•Spot red flags for misappropriation schemes and fraudulent financial statements PREREQUISITE Basic understanding of accounting and auditing principles
•Extract information from potential fraudsters FORMAT
•Use public records and business documents Text Regular $173.75
•Develop forensic approaches when there is no paper trail 733792SUW AICPA Member $139.00
•Prepare for deposition phase and witness stand
PREREQUISITE Financial background with accounting systems knowledge
FORMAT
¹
Auditing — General
ARAP RCSA
Auditor’s Risk Assessment Process: Applying the Risk Assessment Standards

Tackling the New Risk Assessment SASs Using a Case Study Approach
AUTHOR Richard H. Gesseck, CPA AUTHOR Richard H. Gesseck, CPA
LEVEL Basic LEVEL Advanced
Learn how the documentation standards in SAS No. 103 and the required Although auditors of non-public entities have been working with the Risk
communication of internal control related matters in SAS No. 115 fit into Assessment Standards (SAS Nos. 104–111) for a few years now, we continue
the typical audit process. to hear feedback that they (especially auditors of smaller entities) are still
OBJECTIVES struggling with the implementation of the standards.
•Recognize how the Risk Assessment Standards differ from previous This course focuses on audits of entities with limited personnel and accounting
standards and how these differences will significantly affect audit practice resources, non-complex operations and financing structures, and a governing body
•Develop a more in-depth understanding of the entity and its environment, made up of an owner/manager or majority owner. Examples and case studies
including its system of internal control demonstrate how the Risk Assessment Standards may be practically implemented
•Identify the risks of material misstatement in the financial statements and and documented. The overall focus of the course is on those specific areas auditors
what the entity is doing to mitigate them are struggling with the most, using cases to provide practical application solutions.
•Provide a more rigorous assessment of the risks of material misstatement OBJECTIVES
•Improve the linkage between the assessed risks and the nature, timing and •Demonstrate compliance with the Risk Assessment Standards effectively
extent of audit procedures performed in response to those risks and efficiently
PREREQUISITE Basic understanding of accounting and auditing principles •Scale documentation to the smaller entity
•Establish a documentation foundation which may be expanded to larger entities
FORMAT
•Focus the audit effort
•Better control audit hours
PREREQUISITE Basic understanding of the Risk Assessment Standards
FORMAT
RAS
Risk Assessment Standards — Understanding SBABR
the Entity and Assessing Risk
Small Business Audits: Best Practices Including
Risk Assessment and Internal Control
AUTHOR Michael J. Ramos, CPA
LEVEL Basic NASBA FIELD OF STUDY Auditing
RECOMMENDED CPE CREDIT 7 AUTHOR J. Russell Madray, CPA, CIA, CMA, CFM
LEVEL Intermediate
PART 1 — OBJECTIVES
• Understand the key steps involved in assessing and responding to risk RECOMMENDED CPE CREDIT 12
in a financial statement audit The auditor in today’s world is constantly under scrutiny, whether the client
• Apply a working knowledge of key definitions and concepts necessary is large or small. However, small businesses bring a unique set of issues for
to implement the Risk Assessment Standards auditors trying to balance risk, effectiveness and efficiency. Recognize risk
PART 2 — OBJECTIVES in the small business environment and how to deal with it effectively and
•Design an audit strategy efficiently from audit planning until the wrap-up.
•Perform risk assessment procedures to obtain an understanding of your client You’ll work through how to plan and perform appropriate procedures and
•Determine planning materiality complete the small business audit. Improve your efficiency while satisfying
•Evaluate the design of the client’s entity- and activity-level controls auditing and quality control standards in a small business auditing environment.
PART 3 — OBJECTIVES OBJECTIVES
•Use your understanding of the client and its internal control to assess the •Identify accounting and auditing issues for small businesses
risk of material misstatement •Apply risk model and materiality to the small business audit
•Design an overall audit response and further audit procedures, based on •Conduct analytical procedures and audit testing effectively for
your risk assessments the small business audit
•Evaluate audit results PREREQUISITE Basic understanding of accounting and auditing principles;
PREREQUISITE None supervisory experience in the audit function helpful
FORMAT FORMAT
CD-ROM Regular $148.75 Text Regular $186.25
738802hsSUW AICPA Member $119.00 732436SUW AICPA Member $149.00
RAAS SNPR
Risk Assessment and Audit Sampling: Applying the Upcoming Peer Review: Is Your Firm Ready?
New Audit Sampling Guide Requirements NASBA FIELD OF STUDY Auditing
NASBA FIELD OF STUDY Auditing AUTHOR Duane Reyhl, CPA
AUTHORS Lynford Graham, CPA, Ph.D. LEVEL Intermediate
RECOMMENDED CPE CREDIT 8.5 This course prepares you for a peer review and what can be done on a daily
Learn how to determine appropriate sample sizes, select and evaluate samples basis to create a strong quality control environment for your firm. Learn the
in connection with performing auditing procedures. Learn the situations where most common, significant deficiencies that peer reviews find time after time
various substantive sampling procedures are the most appropriate. The use of and what can be done to prevent them from occurring in your firm.
sampling in special situations, such as estimating amounts and in litigation OBJECTIVES
support, will also be discussed. An example of applying classical variables •Create a firm environment that focuses on quality control
sampling to an audit population will also be illustrated and explained. While •Understand significant recurring engagement deficiencies and how to
the course focus is on non-statistical methods, the statistical basis of these prevent them
methods will be used in illustrations. •Prepare for your next peer review — decisions to make and pulling
OBJECTIVES together the right information
•Relate risk of material misstatement and samping risk PREREQUISITE Experience in providing audit, compilation and review services
•Control and evaluate sampling risk
FORMAT
•Use sampling to meet audit objectives
•Select a representative sample
•Use a sample to estimate misstatement in a population
•Use PPS sampling to test a recorded monetary amount
PREREQUISITE None
FORMAT
BANK BNKT
Audits of Banks, Savings Institutions, Credit Unions Bankruptcy Today: What Every CPA Must Know!
and Other Financial Institutions NASBA FIELD OF STUDY Business Law
NASBA FIELD OF STUDY Auditing AUTHOR Grant Newton, CIRA, CMA, CPA, Ph.D.
AUTHOR S. Thomas Cleveland, CPA, CITP LEVEL Intermediate
LEVEL Intermediate RECOMMENDED CPE CREDIT 10.5
RECOMMENDED CPE CREDIT 8 This course covers the essential provisions of the Bankruptcy Code as well as
This course features practical worksheets and insights such as the applicable how to account for and report the results of restructuring on emergence from
metrics that create value for financial institutions. Chapter 11.
•Understand the current metrics that create value for financial institutions •Recognize when assignment for benefit of creditors may be preferable
•Understand the significant regulatory structure and laws for the financial to Chapter 11 for small businesses closing operations
institution industry •Help clients determine when to file Chapter 11
•Apply efficient audit procedures for specific balance sheet, income •Aid clients in preplanning for bankruptcy filing
statement and cash flow statement accounts •Account for client's operations during Chapter 11
•Assess the effects of the most important accounting pronouncements on •Assist clients applying fresh start accounting
the financial institution industry •Prepare schedules and reports filed with the bankruptcy court
•Apply auditing literature such as appropriate sampling and confirmation •Advise clients how to work with customers in financial trouble
considerations for the critical loans receivable and deposit accounts •Submit retention documents necessary to work in the bankruptcy field
•Understand additional audit procedures necessary when material
PREREQUISITE None
investments are held by brokers or other third parties
FORMAT
PREREQUISITE Basic general audit knowledge and/or experience
FORMAT 745720SUW AICPA Member $139.00
¹
CL4DFW CL4FWD
Audit Workpapers: Documenting Field Work Audit Workpapers: Reviewing Field Work Documentation
(formerly Documenting the Audit Team’s Field Work) (formerly Reviewing Field Work Documentation)
AUTHOR Don Pallais, CPA AUTHOR Don Pallais, CPA
LEVEL Basic LEVEL Basic
Workpapers are the building blocks of an audit. If it’s not in the workpapers, Are you unsure of what to include in your workpapers? If you include too much,
the manager and partner might not know about it or consider its ramifications. it may create additional work for you and your reviewers. If you include too little,
And a badly prepared workpaper is a time waster. So, proper workpaper it gives the impression to your superiors that you aren’t doing your job, and opens
preparation is critical. This course teaches the basics of workpaper preparation — your firm up to more risk. This course can help! This course’s many case examples
both the form of workpapers and their content — to make sure everything show field work supervisors, in-charges, and staff what factors to consider and the
significant is properly documented. Staff auditors who prepare workpapers steps to follow when creating and/or reviewing working papers. It will alert you
will benefit from this course. to typical deficiencies and explain how to minimize potential liability by making
Highlights include: what every workpaper should contain, how to document certain that the firm’s reports are fully and accurately supported by documentation.
different types of procedures, opportunities to analyze and critique illustrative Staff and reviewers of audit workpapers will benefit from this course.
workpapers, and suggestions for improving efficiency. Highlights include: the “nuts and bolts” of reviewing, checklists for audit
OBJECTIVE documentation, how to review analytical procedures, and common
Identify the basic AICPA standards regarding workpaper documentation workpaper shortcomings.
and proper workpaper technique OBJECTIVE
PREREQUISITE Experience on audit engagements Identify the tasks necessary to ensure compliance with current professional
documentation standards when performing supervisory level reviews of audit
FORMAT field work
PREREQUISITE None
FORMAT
ATDR PARD
Audit Workpapers: Documenting and Reviewing Partner’s Audit Engagement Documentation and Review
Field Work NASBA FIELD OF STUDY Auditing
(formerly Documenting and Reviewing Field Work)
AUTHOR Don Pallais, CPA
LEVEL Intermediate
AUTHOR Don Pallais, CPA
LEVEL Basic
It will be your signature on the report, but the staff did most of the work. In
addition, the Risk Assessment Standards substantially increased the GAAS
Highlights include: what information workpapers should contain, documenting documentation requirements. Don’t get dinged in peer review or litigation because
different types of procedures, illustrative “good, bad and ugly” workpapers,
you didn’t know it had to be written down. All audit partners and managers will
the basics of reviewing, documentation of reviewing internal control and
benefit from this course.
substantive procedures; also includes an in-charge audit review checklist.
This course combines both Audit Workpapers: Documenting the Audit Team’s Highlights include coverage of all the current AICPA rules regarding workpapers,
Field Work and Audit Workpapers: Reviewing Field Work Documentation at a including: work documentation, ethics requirements, workpaper access by
bargain price! outsiders, and workpaper retention. The course also shows what to look for
when performing a high-level review so you know what the staff did, what they
OBJECTIVES
found and what decisions they made without rereviewing all the working
•Identify the basic AICPA standards regarding workpaper documentation
papers. It contains lots of examples, cases and suggestions.
and proper workpaper technique
•Identify the tasks necessary to ensure compliance with current OBJECTIVES
professional documentation standards when performing supervisory •Identify what documentation is (and is not) required under current GAAS
level reviews of audit field work documentation •Identify steps to ensure the audit strategy has been implemented and the
partner is aware of all significant issues and judgments made by the staff
PREREQUISITE None
PREREQUISITE Experience in managing audit engagements
FORMAT
733323SUW AICPA Member $139.00 Text Regular $186.25
AUDDOC new! ACUE
Audit Documentation Auditing Considerations in an Uncertain Economy

NASBA FIELD OF STUDY Auditing Choose CD-ROM or On-Demand format AICPA
AUTHOR Michael J. Ramos, CPA NASBA FIELD OF STUDY Auditing Learning
Center
LEVEL Basic AUTHOR Michael J. Ramos, CPA
RECOMMENDED CPE CREDIT/YELLOW BOOK HOURS 3 LEVEL Basic
PREREQUISITE None RECOMMENDED CPE CREDIT 8
FORMAT Through the use of interactive multimedia case studies, review the auditor’s
CD-ROM Regular $111.25 obligations in assessing a company’s ability to continue as a going concern,
738922hsSUW AICPA Member $89.00 sort through the various accounting standards to determine which ones apply
to a client when business changes impair a company’s assets, and learn how
to gather and evaluate evidential matter to assess the quality of the client’s
estimation process and related key assumptions.
INVENT
OBJECTIVES
Auditing Inventory •Evaluate whether there is substantial doubt about a client's ability to
continue as a going concern
This interactive CD-ROM contains two courses •Describe how the accounting standards associated with asset impairment,
NASBA FIELD OF STUDY Auditing discontinued operations, and disposal activities relate to and interact with
AUTHOR Michael J. Ramos, CPA each other and apply selected provisions of the standards to specific
LEVEL Basic client circumstances
•Apply techniques for auditing estimates and other subjective accounting
information such as cash flow projections
PREREQUISITE None •Identify accounting estimates for which a high risk of material misstatement
FORMAT exists and effectively plan your audits to address these risks
CD-ROM Regular $111.25 PREREQUISITE None
738912hsSUW AICPA Member $89.00
FORMATS
CD-ROM Regular $173.75
AR
Auditing Accounts Receivable the CD-ROM — divided into concise courses — allowing you to
focus on specific topic areas.
NASBA FIELD OF STUDY Auditing Recommended Regular/
AUTHOR Michael J. Ramos, CPA CPE On-Demand CPE Credit AICPA Member
LEVEL Basic Auditing Considerations in an Uncertain 8 $173.75

Economy On-Demand Series 153410SUW Auditing $139.00
Going Concern and Assessing Risk 2 $61.25
PREREQUISITE None 153400SUW $49.00
FORMAT Asset Impairment, Discontinued Operations, 3 $73.75
CD-ROM Regular $73.75 and Disposal Activities 153420SUW $59.00
738932hsSUW AICPA Member $59.00 Auditing Estimates and Subjective Accounting 3 $73.75
Information 153411SUW $59.00
GRRA10
Audit Risk Alert for Year-End 2009/2010 AICPA

Learning
FIELD OF STUDY Auditing Center
MODERATOR John F. Hudson, CPA
LEVEL Basic
FORMAT
780200LCSUW AICPA Member $69.00
Staff Training
revised STB
Staff Training — Levels I, II Staff Training — Level I

Choose CD-ROM or On-Demand format
and III NASBA FIELD OF STUDY Auditing AICPA
AUTHOR Michael J. Ramos, CPA Learning
Designed for today’s changing and complex business world, Center
this innovative series offers audit training for three different LEVEL Basic
experience levels — basic (I), intermediate (II) and advanced (III). RECOMMENDED CPE CREDIT 20.5
This series uses the ease and convenience of today’s cutting-edge Level I contains eight individual courses on audit areas
technology to provide cost-effective, quality, self-study audit typically assigned to junior staff. Level I reinforces the
need for professional skepticism through the use of a
training in an exciting and interactive multimedia CD-ROM or
video reenactment based on an actual case in which a
online delivery. young auditor made some common mistakes that landed his firm in court.
Each level contains six to eight individual courses, allowing you OBJECTIVES
to complete your exams and earn credit as you go through the •Maintain professional skepticism
training. You can learn at your own pace, review as often as you •Evaluate internal controls
•Assess audit risk, materiality and financial statement assertion
like and do it all right from your desk. This series has everything
•Apply auditing standards regarding fraud
you need in an innovative and exhilarating format. •Perform audit tests on cash, fixed assets, accounts payable, debt and liabilities
Each course includes audio and video clips, tips to help avoid •Prepare audit documentation
common pitfalls and numerous examples and printable practice COURSES INCLUDED
aids. A professional narrator leads you through each course, 4Professional Skepticism and Maintaining the Public Trust
4Fraud Detection
4Risk Assessment and Introduction to Internal Control
pointing out key information and offering practice guidance.
Each course also includes a printable “study guide” summarizing 4Audit Documentation
critical content. 4Auditing Cash
4Auditing Fixed Assets
4Auditing Accounts Payable and Accrued Expenses
AUTHOR Michael J. Ramos, CPA
4Auditing Long-Term Debt

Mr. Ramos is an independent writer and consultant, primarily on auditing and accounting
technical matters. He has written a variety of publications, including non-authoritative
practice aids, implementation guides and authoritative AICPA Audit and Accounting Guides. PREREQUISITE One to ten months of public accounting experience
Following a career with an international public accounting firm and a regional firm,
Mr. Ramos has devoted himself full time to his writing and consulting projects. He is FORMATS
one of the AICPA’s highest-rated course authors and has unique expertise in instructional CD-ROM (1 disk) Regular $373.75
design, writing and technical accounting topics. 738412hsSUW AICPA Member $299.00
the CD-ROM — divided into concise courses — allowing you to
focus on specific topic areas.
Staff Training – Level I On-Demand Series 20.5 $373.75
159482SUW Auditing $299.00
“ The training was well organized, easy to

follow, easy to use, and easy to understand. Case
Professional Skepticism and Maintaining
the Public Trust 150022SUW
Fraud Detection in GAAS Audit
3
3
$73.75
$59.00
$73.75
studies were used throughout to give beginning 150032SUW $59.00
auditors an understanding of what to look for Risk Assessment and Introduction to 2 $61.25
Internal Control 150092SUW $49.00
and how to look for it.
”
Review from web site “Reviews” tab for Staff Training –
Audit Documentation
150042SUW
Auditing Cash
3
3
$73.75
$59.00
$73.75
Level I (see p. 25). For full review, visit www.cpa2biz.com
150052SUW $59.00
Auditing Fixed Assets 2.5 $61.25
150062SUW $49.00
Auditing Accounts Payable and Accrued Expenses 2 $61.25
150072SUW $49.00
Auditing Long-Term Debt 2 $61.25
150082SUW $49.00
Standing Order Option (see p. 88 for details) ★ Special Interest for Controllers & Financial Managers Accounting, Audit and Attest • Staff Training 25
revised ST1 revised STA
Staff Training — Level II Staff Training — Level III

Choose CD-ROM or On-Demand format Choose CD-ROM or On-Demand format
NASBA FIELD OF STUDY Auditing AICPA NASBA FIELD OF STUDY Auditing AICPA
AUTHOR Michael J. Ramos, CPA Learning AUTHOR Michael J. Ramos, CPA Learning
Center Center
LEVEL Intermediate LEVEL Advanced
Level II includes eight courses and discusses the Excellent for experienced auditors, Level III
planning of more complex, riskier audit areas and contains six separate courses, including auditing
the supervision of small engagements. accounting estimates, contingent liabilities and
OBJECTIVES revenue recognition. Several reports have cited
•Gather relevant information about the client’s business revenue recognition as one of the riskiest areas
•Plan an efficient and effective audit for fraud and financial restatements.
•Apply analytical procedures in the audit process OBJECTIVES
•Recognize small business audit trouble spots •Recognize and apply the generic business strategies of differentiation
•Design effective confirmations and sampling procedures and cost leadership and value-chain analysis
•Manage the audit process •Locate, gather and analyze strategic information about a client and
•Audit accounts receivable and inventory its competitors
•Review work papers •Auditing concerns: revenue recognition, accounting estimates and
•Recognize and know how to work with different personality types commitments and contingencies
COURSES INCLUDED COURSES INCLUDED
4Risk Assessment Standards — Understanding the Entity and Assessing Risk Part 1 4Understanding Business Strategies
4Risk Assessment Standards — Understanding the Entity and Assessing Risk Part 2 4Analyzing Your Client's Competitive Position
4Audit Tools: Confirmations and Sampling 4Audit Analysis and Business Advice
4Auditing Accounts Receivable 4Auditing Estimates and Subjective Accounting Information
4Auditing Inventory — Part 1 4Contingent Liabilities: Accounting and Auditing
4Auditing Inventory — Part 2 4Revenue Recognition: Accounting and Auditing
4Workpaper Review
4Styles of Supervision
PREREQUISITE Three to five years public accounting experience and
completion of the AICPA courses Staff Training — Level I and Staff Training —
PREREQUISITE Ten to 22 months of public accounting experience and Level II or equivalent
completion of the AICPA course Staff Training — Level I or equivalent
FORMATS
FORMATS CD-ROM (1 disk) Regular $273.75
CD-ROM (1 disk) Regular $361.25 738283hsSUW AICPA Member $219.00
On-Demand format offers immediate online access to content from the CD-ROM — divided into concise courses — allowing you to
the CD-ROM — divided into concise courses — allowing you to focus on specific topic areas.
focus on specific topic areas. Recommended Regular/
Recommended Regular/ CPE On-Demand CPE Credit AICPA Member
Staff Training – Level III On-Demand Series 14 $273.75
Staff Training – Level II On-Demand Series 19 $361.25 159502SUW Auditing $219.00
159492SUW Auditing $289.00 Understanding Business Strategies 2 $61.25
Understanding the Entity and Assessing Risk - Part 1 3 $73.75 150182SUW $49.00
150162SUW $59.00 Analyzing Your Client’s Competitive Position 2 $61.25
Understanding the Entity and Assessing Risk - Part 2 2 $61.25 150192SUW $49.00
150172SUW $49.00 Audit Analysis and Business Advice 2 $61.25
Audit Tools: Confirmations and Sampling 2 $61.25 150202SUW $49.00
150102SUW $49.00 Auditing Estimates and Subjective Accounting 3 $73.75
Auditing Accounts Receivable 2 $61.25 Information 150212SUW $59.00
150112SUW $49.00 Contingent Liabilities: Accounting and Auditing 2 $61.25
Auditing Inventory - Part 1 2.5 $61.25 150222SUW $49.00
150122SUW $49.00 Revenue Recognition: Accounting and Auditing 3 $73.75
Auditing Inventory - Part 2 2 $61.25 150232NF $59.00
150132SUW $49.00 Note: Accessible immediately after completing the purchase process on www.cpa2biz.com
Workpaper Review 3 $73.75
150142SUW $59.00
Styles of Supervision 2.5 $61.25
150152SUW $49.00
¹
Attestation, Accounting
2. enter CODE 3. click SEARCH and Review Services
new! CROLBNDL updated CL4COMP
Performing Compilation and Review Engagements Compilation, Review and Accounting Service Update
Choose CD-ROM or On-Demand format — Available Early October NASBA FIELD OF STUDY Auditing
NASBA FIELD OF STUDY Auditing AICPA AUTHOR Kimberly Burke, Ph.D. and Hugh Parker, Ph.D., CPA
AUTHOR Michael J. Ramos, CPA Learning LEVEL Update
Center
PRELIMINARY CPE CREDIT 10 This course covers the current year’s Compilation and Review Alert as well
Mr. Ramos is an independent writer and consultant, primarily on auditing and Accounting as developments in independence, engagement and representation letters,
technical matters. He has written a variety of publications, including non-authoritative practice field work, disclosure, reporting, documentation, changes in services or in
aids, implementation guides and authoritative AICPA Audit and Accounting Guides. Following accountants, and specialty engagements. Anyone managing compilation
a career with an international public accounting firm and a regional firm, Mr. Ramos has or review engagements will benefit from this course.
devoted himself full time to his writing and consulting projects. He is one of the AICPA’s
highest-rated course authors and has unique expertise in instructional design, writing and Highlights include what you need to know to plan, review and report on these
technical accounting topics. engagements in 2010; current practice developments; the deficiencies most
commonly found by peer reviewers; and the proposed standards and other
This innovative series is perfect for the practioner looking to review current
developments on the horizon that you should be monitoring.
changes to the standards or for those looking to learn the basics and practice
applying what they’ve learned. This series uses practical case studies to OBJECTIVE
provide cost-effective, quality, self-study training in an exciting and interactive Identify the professional standards and risk factors relevant to the planning
multimedia CD-ROM or online format. of compilation, review, and accounting service engagements
Each of the five courses in the series allows you to complete your exams PREREQUISITE Experience managing accounting, compilation
and earn credit as you progress through the training. You can learn at your and review engagements
own pace, review as often as you like and do it all right from your desk. The VALUE AID! AICPA’s Compilation and Review 2008 Risk Alert
series includes audio and video clips, tips to help avoid common pitfalls and
numerous examples and printable practice aids. A professional narrator leads FORMAT
you through each course, pointing out key information and offering practice Text Regular $111.25
guidance. Each course also includes a printable “study guide” summarizing 733373SUW AICPA Member $89.00
critical content.
COURSES INCLUDED updated ICRE
4Introduction to Compilation and Review Engagements
4Performing Inquiries in a Review Engagement Compilation and Review Engagement Essentials
4Performing Analytical Procedures in a Review Engagement
4InSight: How to Perform a Review Under SSARS No. 19, Case Study Part I
4InSight: How to Perform a Review Under SSARS No. 19, Case Study Part II AUTHOR Kimberly Burke, Ph.D. and Hugh Parker, Ph.D., CPA
PREREQUISITE None LEVEL Basic
FORMAT
CD-ROM Regular $173.75 Many new CPAs are not familiar with two of the local CPA firm’s most popular
739700hsSUW AICPA Member $139.00 engagements: compilations and reviews. Shorten your learning curve and
impress your boss with the knowledge gained by taking this course. CPA firm
staff, including paraprofessionals new to performing compilation or review
On-Demand format offers immediate online access to content from engagements, will benefit from this course.
the CD-ROM — divided into concise courses — allowing you to
focus on specific topic areas. Highlights include identifying the engagement type and the applicable
Preliminary Regular/ professional standards, executing the engagement programs, effective inquiries
CPE On-Demand CPE Credit AICPA Member and analytical procedures, representation letters, the accountant’s report and
workpaper documentation.
Performing Compilation and Review 10 $173.75
Engagements On-Demand Series 154700SUW Auditing $139.00 OBJECTIVE
Introduction to Compilation and Review 2 $61.25 Identify the activities required to perform basic compilations and reviews
Engagements 154730SUW $49.00 of financial statements, draft the accountant’s report, and document the
Performing Inquiries in a Review Engagement 2 $61.25 engagement in accordance with professional standards
154720SUW $49.00
PREREQUISITE None
Performing Analytical Procedures in a Review 2 $61.25
Engagement 154710SUW $49.00 VALUE AID! SASRS No. 19, Compilation and Review Engagements
InSight: How to Perform a Review Under 2 $61.25
SSARS No. 19, Case Study Part I 154310SUW $49.00
FORMAT
InSight: How to Perform a Review Under 2 $61.25
SSARS No. 19, Case Study Part II 154320SUW $49.00 733880SUW AICPA Member $139.00
Note: This course combines Compilation Engagements: Mastering the Fundamentals and
Review Engagements: Mastering the Fundamentals
★ Special Interest for Controllers & Financial Managers Accounting, Audit and Attest • Attestation, Accounting and Review Services 27
updated CL4CE updated CL4RE
Compilation Engagements: Mastering the Review Engagements: Mastering the Fundamentals

Fundamentals NASBA FIELD OF STUDY Auditing
NASBA FIELD OF STUDY Auditing AUTHORS Kimberly Burke, Ph.D. and Hugh Parker, Ph.D., CPA
AUTHORS Kimberly Burke, Ph.D. and Hugh Parker, Ph.D., CPA LEVEL Basic
RECOMMENDED CPE CREDIT 6 The standards for reviews of private company financial statements have
Are all of your new staff members familiar with compilations? All firm staff, changed and the risks have increased. Many young CPAs may lack the skills
including paraprofessionals new to performing compilation engagements, and experience to perform meaningful analytical reviews and make incisive
will benefit from this course. inquiries of management; and many seasoned CPAs could use a good refresher
in these areas. Reduce your firm’s risk by becoming aware of the current
Highlights include identifying what is and is not a compilation engagement; standards with this popular course.
executing the engagement work program; preparing the accountant’s
report; documentation; and compiling interim statements or elements of Highlights include understanding the client’s industry and business, the
financial statements. engagement letter, work programs, making effective inquiries, analytical
procedures, representation letters, the accountant’s report and documentation.
OBJECTIVE
Identify the activities required to perform a basic compilation of financial OBJECTIVE
statements, draft the accountant’s report and document the engagement Identify the activities required to perform a basic review of a set of financial
in accordance with professional standards statements, draft the accountant’s report and document the engagement in
accordance with professional standards
PREREQUISITE None
PREREQUISITE None
FORMAT
ASCR CRRA10
Accounting Services, Compilations and Reviews: Compilation and Review Risk Audit AICPA
Learning
Effective Risk Management Strategic Briefing — 2009/2010 Center
AUTHOR J. Russell Madray, CPA, CIA, CMA, CFM MODERATOR John F. Hudson, CPA
LEVEL Intermediate LEVEL Basic
RECOMMENDED CPE CREDIT 10 RECOMMENDED CPE CREDIT 4.5
This course provides a comprehensive review of the current standards and This Webcast, which offers an in-depth analysis of the AICPA publication,
issues in compilation, review and accounting service engagements. The Compilation and Review 2009 Risk Alert, will update you on recent
scenarios included provide examples from the whole spectrum of practice practice issues and professional standards affecting compilation and
management and engagement performance. All CPAs managing compilation, review engagements.
review, or accounting service engagements will benefit. Watch as John Hudson, CPA, President of Hudson Consulting Group, LLC, leads an informative
discussion of these issues with Michael Glynn, CPA, AICPA Technical Manager, Audit and
OBJECTIVES Attest Standards team; Russell J. Madray, CPA, CIA, CMA, CFM, President of The Madray
•Identify practices to efficiently manage compilation, review, and accounting Group, Inc.; and Carolyn H. McNerney, CPA, Partner, SS&G Financial Services, and chair
services in conformity with current professional standards and best of the AICPA’s Accounting and Review Services Committee.
business practices OBJECTIVES
•Identify the risks inherent in bookkeeping, payroll and other •Effectively plan and perform your 2009/2010 compilation and
accounting services review engagements
•Identify the risk management practices available •Identify current practice issues facing practitioners
PREREQUISITE Experience in accounting services, compilations and reviews •Analyze current accounting and reporting issues
VALUE AID! AICPA Peer Review Checklists •Identify what’s in the SSARS pipeline
PREREQUISITE None
FORMAT
732825SUW AICPA Member $139.00 CPE On-Demand Regular $86.25
¹
and Review Services
CL4MACR updated CL4CRA
Managing Compilation, Review and Accounting Advanced Issues in Compilation, Review

Services and Accounting Services
AUTHOR J. Russell Madray, CPA, CIA, CMA, CFM AUTHOR J. Russell Madray, CPA, CIA, CMA, CFM
This course covers the whole spectrum of practice management issues: This course provides a comprehensive review of the current standards and
engagement acceptance, professional standards, independence rules, issues in compilation, review and accounting service engagements. The cases
engagement and representation letters, performance standards, reporting, included provide examples from the whole spectrum of practice management
engagement administration, quality control and peer review. and engagement performance. All CPAs managing compilation, review or
Highlights include coverage of SSARS and TPAs; peer review deficiencies; accounting service engagements will benefit.
fraud and independence issues; quality control and engagement administration. Highlights include cases involving SSARS pronouncements, interpretations and
Those who have practice management responsibilities for compilations, reviews technical practice aids. Also included are examples of peer review deficiencies,
or other accounting services will benefit from this course. fraud and independence issues, quality control and engagement administration,
OBJECTIVE reporting and special engagement issues.
Identify practices to efficiently manage compilation, review or other OBJECTIVE
accounting services in conformity with all applicable current professional Manage a compilation, review and accounting service practice in conformity
standards and best business practices with all applicable current professional standards
PREREQUISITE Experience both with compilation, review and accounting PREREQUISITE Managing compilation, review and accounting service
services and with engagement management and administration engagements
FORMAT FORMAT
Text Regular $148.75 Text Regular $161.25
updated RPCR CL4BPOA
Advanced Update for Compilation, Review and Write-Up, Payroll and Other Accounting Services:
Accounting Services Managing the Risks
AUTHORS Kimberly Burke, Ph.D., Hugh Parker, Ph.D., CPA, and AUTHOR J. Russell Madray, CPA, CIA, CMA, CFM
J. Russell Madray, CPA, CIA, CMA, CFM LEVEL Intermediate
LEVEL Advanced RECOMMENDED CPE CREDIT 4
RECOMMENDED CPE CREDIT 9 Most sole practitioners and local CPA firms routinely provide write-up, payroll and
If you manage a compilation or review engagement practice, this course is other accounting services to their clients. Since there are no related technical
an absolute must, as it enables you to ensure that current year engagements standards or issued opinions related to these types of engagements, many CPAs
conform to all applicable professional standards. A practice-oriented review view them as risk-free. Be forewarned — they are not! These services can
of the latest developments and cases makes this course helpful. This course generate a surprising number of significant malpractice claims; one case resulted
will benefit CPAs involved with compilation or review services. in a judgment of $1 million! This course identifies the risks and proven risk
Highlights include what you really need to know to plan compilation and mitigating practices throughout the entire life-cycle of an accounting services
review engagements; where responsibility for fraud begins and ends; engagement, from client acceptance, to engagement performance, to withdrawal.
hands-on practice in case studies; the most common peer review Highlights include how to have critical conversations with your clients regarding
deficiencies; proposed standards and other developments on the horizon. engagement scope, firm responsibilities and client responsibilities; supervision of
OBJECTIVE client employees; prevention of engagement creep; maintenance of quality control
Identify responses to compilation, and review practice issues and updates throughout the engagement; withdrawing from an engagement; and numerous
on all applicable current professional standards illustrative examples, flowcharts, observations, and engagement suggestions.
PREREQUISITE Management of compilation or review engagements OBJECTIVES
VALUE AID! Compilation and Review Alert and SSSARS, No. 19, •Identify the risks inherent in write-up, payroll and other accounting services
Compilation and Review Engagements •Identify the risk management practices available
PREREQUISITE Experience in write up, payroll and other accounting services
FORMAT
CL4PFS EXAA
Compiling Personal Financial Statements Accounting and Auditing with Excel:

NASBA FIELD OF STUDY Accounting, Auditing Practical Applications for Maximum Performance
AUTHOR J. Russell Madray, CPA, CIA, CMA, CFM NASBA FIELD OF STUDY Specialized Knowledge and Applications
LEVEL Intermediate AUTHOR Jeff Lenning, CPA, CITP
RECOMMENDED CPE CREDIT 4 (Accounting-2, Auditing-2) LEVEL Intermediate
The course covers the whole spectrum of personal financial statements: RECOMMENDED CPE CREDIT 9
accounting standards, engagement and representation letters, compilation If you suspect you could be doing more with Excel, this course is for you. It
performance standards, disclosures, reporting, documentation, and demonstrates many Excel features useful during financial audits and accounting
engagement administration. If you prepare personal financial statements related engagements. It presents many Excel features and functions that will
for individuals, you will find this course a reliable guide through the maze help to improve both the efficiency and accuracy of your work. Written by a CPA,
of professional standards and practice issues. this course includes the features you need, and skips the features you don’t.
Highlights include the difference between personal financial statements Each exercise presented in the book is also available as an interactive Excel
and personal financial plans; internal use vs. third-party use statements; Workbook file (download at clickconsulting.com) so you can follow along in
accounting and disclosure issues; accountants’ reports and more. Excel as you read. The exercise workbooks are optional, but recommended for
OBJECTIVE those wanting to practice the skills presented in the book.
Identify the steps to prepare and report on personal financial statements OBJECTIVES
in conformity with all applicable current professional standards • Delegate more work to Excel
PREREQUISITE Experience with compilations •Automate recurring processes by using Excel
•Use more of Excel's relevant functions and features
FORMAT
Text Regular $123.75 PREREQUISITE None
★ EXPF
Advanced Excel: Practical Applications for the

Accounting Professional
NASBA FIELD OF STUDY Specialized Knowledge and Applications
“ Good basic information regarding the topic
that helped me gain an understanding of the
AUTHOR Jeff Lenning, CPA, CITP
concepts behind the compilation and review
LEVEL Advanced
RECOMMENDED CPE CREDIT 10 processes. Especially answered some questions
This course has been designed specifically for accounting and finance professionals
who have a good grasp of Excel, but want to take their skills to the next level in
order to achieve the automation they know is possible. Written by a CPA, this
I had about compilation formalities.
”
Review from web site “Reviews” tab for Compilation and
course includes the features you need, and skips the features you don't. Review Engagement Essentials (see p. 27). For full review,
Each exercise presented in the book is also available as an interactive Excel visit www.cpa2biz.com
Workbook file (download at clickconsulting.com) so you can follow along in
Excel as you read. The exercise workbooks are optional, but recommended for
those wanting to practice the skills presented in the book. In addition, the course
materials incorporate several of the author's Journal of Accountancy articles as
supplemental information.
OBJECTIVES
•Automate recurring processes
•Use the most powerful features of Excel
•Know which features and functions should be used for various tasks
PREREQUISITE None
FORMAT
¹
2. enter CODE 3. click SEARCH and Review Services
new!
AICPA
InSight — New CPE On-Demand Courses Learning
Center
To help you keep current with new accounting changes as they arise, AICPA has developed a line of On-Demand CPE courses, branded under the InSight name,
to give you the information you need. These online, interactive, media-rich InSight courses are designed to provide practical guidance in making sound judgments.
You’ll be guided by a video mentor and benefit from a robust, printable study guide. For more information or to order, visit www.cpa2biz.com/InSight.
NASBA FIELD OF STUDY Auditing InSight: How to Perform a Review Under SSARS No. 19,
AUTHOR Michael J. Ramos, CPA Case Study Part I Available Early October
LEVEL Intermediate Using a comprehensive case study, this course will walk you through each step
FORMAT in the typical review engagement, providing practical advice on how to apply
the requirements of the professional standards.
On-Demand Regular $43.75 each
AICPA Member $35.00 each PRELIMINARY CPE CREDIT 2
154310SUW
InSight: How to Perform a Review Under SSARS No. 19,
InSight: Evaluating and Communicating Internal Control Deficiencies Case Study Part II Available Early October
Identify the key judgments and assumptions required to measure fair value in a Using the comprehensive case study, introduced in How to Perform a Review
way that complies with the definition of fair value provided in FASB AC 820. Engagement Under SSARS 19, Case Study Part I, this course will walk you
RECOMMENDED CPE CREDIT 1.5 through each of the main communications you are required to have with
154200SUW your client as well as the process for preparing your review report.
PRELIMINARY CPE CREDIT 2
InSight: Fair Value Measurements and Disclosures —
154320SUW
Auditing Best Practices
The move to fair value measurements poses significant challenges for auditors,
Also Available:
who will need to understand and be able to make judgments.
RECOMMENDED CPE CREDIT 1 InSight: Internal Control Selected Topics
Three of our most popular Auditing InSight courses, available in one
154240SUW
convenient online package:
InSight: How to Perform Effective Walkthroughs of • InSight: Updating Your Understanding of the Client from the Prior Year
Internal Control • InSight: Evaluating and Communicating Internal Control Deficiences
Auditors are required to evaluate the design and implementation of a client’s internal • InSight: How to Perform Effective Walkthroughs of Internal Control
control. This course offers practical advice for performing more effective walkthroughs. NASBA FIELD OF STUDY Auditing
RECOMMENDED CPE CREDIT 1 AUTHOR Michael J. Ramos, CPA
154250SUW LEVEL Intermediate
InSight: SSARS 19—The New Compilation and Review Standard PRELIMINARY CPE CREDIT 4
PREREQUISITE Two to three years of auditing
Get the answers to frequently asked questions from practitioners about the
new standards, what they mean, and how they can best be implemented. FORMAT
RECOMMENDED CPE CREDIT 1.5 On-Demand Regular $86.25
154230SUW 154340SUW AICPA Member $69.00
InSight: Fair Value Measurement Selected Topics
InSight: Updating Your Understanding of the Client
Two of our most popular Fair Value InSight courses, available in one
from the Prior Year
convenient online package:
Understand the audit requirements to perform risk assessment procedures
to gain an understanding of your client and its environment. • InSight: Fair Value Measurements and Disclosures —
Introduction to Accounting
• InSight: Fair Value Measurements and Disclosures —
154210SUW Auditing Best Practices
InSight: Fair Value Measurements and Disclosures — NASBA FIELD OF STUDY Accounting and Auditing
Introduction to Accounting LEVEL Intermediate
Identify the key judgments and assumptions required to measure fair value in a PRELIMINARY CPE CREDIT 2 (Accounting-1, Auditing-1)
way that complies with the definition of fair value provided in FASB ASC 820. PREREQUISITE Two to three years of accounting and auditing
NASBA FIELD OF STUDY Accounting FORMAT
RECOMMENDED CPE CREDIT 1 On-Demand Regular $61.25
154220SUW 154330SUW AICPA Member $49.00
About the Author: Michael J. Ramos, CPA is an independent writer and consultant, primarily on auditing and accounting technical matters. He has written a variety of publications, including non-
authoritative practice aids, implementation guides and authoritative AICPA Audit and Accounting Guides. Following a career with an international public accounting firm and a regional firm, Mr. Ramos has
devoted himself full time to this writing and consulting projects. He is one of the AICPA’s highest-rated course authors and has unique expertise in instructional design, writing and technical accounting topics.
updated PCOU CL4SECR
Public Company Update: SEC, PCAOB and SEC Reporting Update

AICPA Developments (formerly SEC Update: 10-K, 10-Q, and Other Reporting and
Filing Requirements)
NASBA FIELD OF STUDY Accounting, Auditing NASBA FIELD OF STUDY Accounting
AUTHORS BDO Seidman, LLP, under the direction of Wendy M. Hambleton, AUTHORS BDO Seidman, LLP, under the direction of Wendy M. Hambleton, CPA;
CPA; Gautam Goswami, CPA; Jan Herringer, CPA; Wendy Kim, CPA; and Gautam Goswami, CPA; Jan Herringer, CPA; Wendy Kim, CPA; and Lisa Prossnitz, CPA
Lisa Prossnitz, CPA
LEVEL Update
LEVEL Update
RECOMMENDED CPE CREDIT 13.5 (Accounting-11, Auditing-2.5)
Public company reporting requirements seem to be changing more rapidly every
OBJECTIVE year. Keeping up with these important changes is crucial and becoming increasingly
Identify recent SEC and PCAOB rules and guidance as well as other difficult for the corporate financial reporting manager and the independent auditor.
developments that affect filings or engagements for this reporting cycle This course will give you an update on the latest pronouncements, regulations,
PREREQUISITE Moderate experience in SEC accounting, reporting or auditing and guidance issued by the SEC to help you stay current.
FORMAT OBJECTIVE
Identify recent SEC rules, guidance, and other developments that affect
Save 20% (see p. 88 for details) your filings or engagements for this reporting cycle
731886STND1 AICPA Member $127.20 PREREQUISITE Moderate experience in SEC accounting and reporting
FORMAT
updated ★ bestvalue SECR
SEC Reporting
AUTHORS BDO Seidman, LLP, under the direction
of Leland E. Graul, CPA; Wayne A. Kolins, CPA;
Jan Herringer, CPA; Wendy Kim, CPA;
Polia Tzvetanova, CPA; Liza Prossnitz, CPA; beslter
and Julie Valpey, CPA sel
LEVEL Intermediate
Confidently comply with the latest SEC reporting requirements with this
comprehensive course. It clarifies new, difficult and important reporting
and disclosure requirements while giving you examples and tips for ensuring
compliance. Learn to apply Regulations S-X, S-K and other SEC guidance,
prepare or review financial statements and their related disclosures, and more.
This course benefits financial reporting managers and those charged with
corporate governance of registrants or companies planning to go public as
“ This course provides great insight into
the details of SEC Reporting. It provided a lot
well as senior staff, managers and partners in public practice with SEC of new focus areas for upcoming filings. Good
registrants as clients. refresher for those who have been in the industry
OBJECTIVES
•Identify current reporting requirements of Regs S-X, S-K and SOX
•Identify key required disclosures on Forms 10-K, 10-Q, 8-K and
Schedule 14A
for a while too.
”
Review from web site “Reviews” tab for SEC Reporting
(see p. 32). For full review, visit www.cpa2biz.com
PREREQUISITE Ability to prepare standard financial statements and
evaluate financial statement disclosures
FORMAT
Government/Nonprofit
newedition ¹ GAU
Governmental Accounting and FORMATS AICPA

Learning
Auditing Update (2010-2011 Edition) Save 20 %
(see p. 88 for details) Center
Choose Text, DVD/Manual (Ideal for group study Text Regular $169.00
training!) On-Demand format 736480STND1 AICPA Member $135.20
NASBA FIELD OF STUDY Governmental Accounting, beslter DVD/Manual Regular $219.00
Governmental Auditing sel (150-min. video) AICPA Member $175.20
AUTHOR/VIDEO MODERATOR 186486STND1
W.A. Broadus Jr., CPA, CGFM
LEVEL Update 736480SUW AICPA Member $169.00
RECOMMENDED CPE CREDIT/YELLOW BOOK HOURS
Text-15 (Governmental Accounting-3, Governmental Auditing-12);
DVD/Manual-18 (Governmental Accounting-4, Governmental Auditing-14)
186486SUW
In keeping up with daily emails, phone calls, meetings and deadlines, you can
fall behind on current developments in governmental accounting and auditing. Additional Manual Regular $73.75
Don’t fall behind. Stay current with this proven update course. for DVD AICPA Member $59.00
OBJECTIVES 356486SUW
•Review recent GASB pronouncements relating to: fund balance reporting
and governmental fund type definitions; the GAAP hierarchy; related party On-Demand format offers immediate online access to content from
transactions; going concern considerations; subsequent events; issues to focus on specific topic areas.
related to the use of the alternative measurement method and the
Recommended CPE Credit/ Regular/
frequency and timing of measurements by employers that participate in CPE On-Demand Yellow Book Hours AICPA Member
agent multiple-employer OPEB plans; and the accounting and financial
reporting for Chapter 9 bankruptcies Governmental Accounting and Auditing Update 18 $273.75
(2010-2011 Edition) On-Demand Series (Governmental Accounting-3.5; $219.00
•Plan for additional pronouncements pending by the GASB
156480SUW Governmental Auditing-14.5)
•Review recent federal activities related to Yellow Book and
A-133 engagements 2010-2011 Federal Government Update: 7.5 $136.25
•Readily understand recent AICPA pronouncements related to Part 1 156490SUW (Governmental Auditing) $109.00
communicating internal control related matters identified in an 2010-2011 Federal Government Update: 2.5 $73.75
audit; compliance auditing; and RSI Part II 156500SUW (Governmental Auditing) $59.00
•Study other AICPA activities 2010-2011 GASB Update 3.5 $86.25
PREREQUISITE Knowledge of government auditing and accounting 156510SUW (Governmental Accounting) $69.00
In this video, W.A. Broadus Jr., CPA, CGFM, President of W.A. Broadus Jr., CPA, PC, 2010-2011 AICPA Update 4.5 $98.75
a respected consultant in the governmental and nonprofit area, employed for several 156520SUW (Governmental Auditing) $79.00
years with the GAO, and author of many AICPA professional development courses,
interviews David R. Bean, CPA, Director of Research and Technical activities, GASB;
James R. Dalkin, CPA, CGFM, Director, GAO; John Fisher, CPA, Director NEAR,
U.S. Dept. of Health and Human Services; Mary Foelster, CPA, AICPA Director,
Governmental Auditing and Accounting; Charles Landes, CPA, AICPA Vice President,
Professional Standards; George A. Rippey, CPA, retired Deputy Assistant
Inspector General for Audit, U.S. Dept. of Education; and William C. Wagner, CPA,
“
a sole practitioner.
I found this course to be a very beneficial
update. It highlights those changes that need to be
addressed in our upcoming audits. The additional
information provided in the appendices will be a
resource for all our auditors.
”
Review from web site “Reviews” tab for Governmental
Accounting and Auditing Update (see p. 33). For full
review, visit www.cpa2biz.com
★ Special Interest for Controllers & Financial Managers Accounting, Audit and Attest • Government/Nonprofit 33
newedition ¹ bestvalue GNAU
Governmental & Nonprofit Annual FORMATS AICPA

Save 20% (see p. 88 for details) Learning
Update (2010-2011 Edition) Center
Choose Text, DVD/Manual (ideal for group
study training!) or On-Demand format beslter 731937STND1 AICPA Member $143.20
NASBA FIELD OF STUDY sel DVD/Manual Regular $229.00

Governmental Accounting,Governmental Auditing (200-min. video) AICPA Member $183.20
AUTHOR/VIDEO MODERATOR 181939STND1
W.A. Broadus Jr., CPA, CGFM Text Regular $223.75
LEVEL Update 731937SUW AICPA Member $179.00
Text-19.5 (Governmental Accounting-7, Governmental Auditing-12.5); DVD/Manual Regular $286.25
DVD/Manual-23.5 (Governmental Accounting-8, Governmental Auditing-15.5) (200-min. video) AICPA Member $229.00
181939SUW
Change is inevitable and at times overwhelming if you are unprepared. This
time tested update course is designed to prepare you for the latest accounting Additional Manual Regular $98.75
and auditing developments affecting governments and not-for-profits. for DVD AICPA Member $79.00
OBJECTIVES 351939SUW
A-133 engagements On-Demand format offers immediate online access to content from
•Readily understand recent AICPA pronouncements related to the DVD/Manual — divided into concise courses — allowing you
communicating internal control related matters identified in an audit; to focus on specific topic areas.
compliance auditing; and RSI Recommended CPE Credit/ Regular/
•Study other AICPA activities CPE On-Demand Yellow Book Hours AICPA Member
•Gain a working knowledge of the FASB Accounting Standards Codification™ Governmental & Nonprofit Annual Update 23 $286.25
•Review other recent FASB pronouncements relating to not-for-profits, (2010-2011 Edition) On-Demand Series (Governmental Accounting-8.5; $229.00
including mergers and acquisitions; endowments subject to UPMIFA; 151937SUW Governmental Auditing-14.5)
FIN 48 and not-for-profits 2010-2011 Federal Government Update: 7.5 $136.25
•Review recent GASB pronouncements relating to: fund balance reporting Part I 151951SUW (Governmental Auditing) $109.00
and governmental fund type definitions; the GAAP hierarchy; related party
2010-2011 Federal Government Update: 2.5 $73.75
transactions; going concern considerations; subsequent events; issues Part II 151961SUW (Governmental Auditing) $59.00
related to the use of the alternative measurement method and the
frequency and timing of measurements by employers that participate 2009-2010 GASB Update 3.5 $86.25
151971SUW (Governmental Accounting) $69.00
in agent multiple-employer OPEB plans; and the accounting and financial
reporting for Chapter 9 bankruptcies 2009-2010 AICPA Update 4.5 $98.75
151981SUW (Governmental Auditing) $79.00
PREREQUISITE Basic knowledge and experience in governmental and
nonprofit accounting and auditing 2010-2011 FASB Update 2.5 $73.75
In this video, W.A. Broadus Jr., CPA, CGFM, President of W.A. Broadus Jr., CPA, PC, 151991SUW (Governmental Accounting) $59.00
a respected consultant in the governmental and nonprofit area, employed for several 2010-2011 GAS and A-133 A&A Guide; 2.5 $73.75
years with the GAO, and author of many AICPA professional development courses, Not-for-Profit A&A Guide 152001SUW (Governmental Accounting) $59.00
interviews David R. Bean, CPA, Director of Research and Technical activities, GASB;
James R. Dalkin, CPA, CGFM, Director, GAO; Allen L. Fetterman, CPA, retired Note: Accessible immediately after completing the purchase process on www.cpa2biz.com
Partner of Loeb & Troper and lecturer; John Fisher, CPA, Director NEAR, U.S. Dept.
of Health and Human Services; Mary Foelster, CPA, AICPA Director, Governmental
Auditing and Accounting; Charles Landes, CPA, AICPA Vice President, Professional
Standards; James S. Remis, CPA, Partner, Federman, Lally & Remis, LLC;
George A. Rippey, CPA, retired Deputy Assistant Inspector General for Audit,
U.S. Dept. of Education; and William C. Wagner, CPA, a sole practitioner.
Important Note: This course is a combination of the self-study courses Governmental
Accounting and Auditing Update (2010-2011 Edition) and Nonprofit Auditing and Accounting Update
(2010-2011 Edition).
2. enter CODE 3. click SEARCH Government/Nonprofit
newedition ¹ bestvalue NAU
Nonprofit Auditing and Accounting AICPA

Learning
Update (2010-2011 Edition) Center
Choose Text, DVD/Manual (ideal for group
study training!) or On-Demand format beslter On-Demand format offers immediate online access to content from
NASBA FIELD OF STUDY sel to focus on specific topic areas.
Governmental Accounting, Governmental Auditing Recommended CPE Credit/ Regular/
CPE On-Demand Yellow Book Hours AICPA Member
AUTHOR/VIDEO MODERATOR
W.A. Broadus Jr., CPA, CGFM Nonprofit Accounting and Auditing Update 15 $273.75
LEVEL Update (2010-2011) On-Demand Series (Governmental Accounting-5; $219.00
152096SUW Governmental Auditing-10)
Text-16.5 (Governmental Accounting-4.5, Governmental Auditing-12); 2010-2011 Federal Government Update: 7.5 $136.25
Part I 152110SUW (Governmental Auditing) $109.00
DVD/Manual-19 (Governmental Accounting-5, Governmental Auditing-14)
Ever have a discussion with a client or auditor regarding a recent not-for-profit 2010-2011 Federal Government Update: 2.5 $73.75
Part II 152120SUW (Governmental Auditing) $59.00
accounting or auditing development and not have a clue regarding what they
were talking about? Get more than just a clue, solve the entire case through 2010-2011 FASB Update 2.5 $73.75
this timely update designed to help you understand the latest accounting and 152130SUW (Governmental Accounting) $59.00
auditing developments affecting not-for-profits. 2010-2011 GAS and A-133 A&A Guide; 2.5 $73.75
OBJECTIVES Not-for-Profit A&A Guide 152140SUW (Governmental Accounting) $59.00
•Gain a working knowledge of the FASB Accounting Standards Codification™ Note: Accessible immediately after completing the purchase process on www.cpa2biz.com
•Review other recent FASB pronouncements relating to not-for-profits,
including mergers and acquisitions; endowments subject to UPMIFA;
FIN 48 and not-for-profits
A-133 engagements
•Readily understand recent AICPA pronouncements related to communicating
internal control related matters identified in an audit; compliance auditing;
and RSI new! hottopic CNFP
•Study other AICPA activities
PREREQUISITE Knowledge of nonprofit auditing and accounting Right the First Time: Cases in Not-for-Profit Accounting
In this video, W.A. Broadus Jr., CPA, CGFM, President of W.A. Broadus Jr. CPA, PC, and Auditing
a respected consultant in the governmental and nonprofit area, employed for several years
with the GAO, and author of many AICPA professional development courses, interviews NASBA FIELD OF STUDY Governmental Accounting, Governmental Auditing
James R. Dalkin, CPA, CGFM, Director, GAO; Allen L. Fetterman, CPA, retired Partner AUTHORS Bruce Chase, CPA, Ph.D., Laura Lindal, CPA, and William Wagner, CPA
of Loeb & Troper and lecturer; John Fisher, CPA, Director NEAR, U.S. Dept. of Health
and Human Services; Mary Foelster, CPA, AICPA Director, Governmental Auditing and LEVEL Intermediate
Accounting; James S. Remis, CPA, Partner, Federman, Lally & Remis, LLC; George A. RECOMMENDED CPE CREDIT/YELLOW BOOK HOURS 8.5
Rippey, CPA, former Deputy Assistant Inspector General for Audit, U.S. Dept. of Education;
(Governmental Accounting-4, Governmental Auditing-4.5)
and William C. Wagner, CPA, a sole practitioner.
Papers print corrections, referees use replays and golfers take mulligans.
FORMATS Accountants and auditors are expected to get it right the first time. Utilizing
Save 20% (see p. 88 for details) a case study format, this course will help ensure your not-for-profit accounting
Text Regular $169.00 and auditing skills are both current and correct in this complex area.
732096STND1 AICPA Member $135.20 OBJECTIVES
•Gain a working knowledge of key accounting guidance related to:
conditional promises to give; contributed services; capital campaigns
and special events; allocation of costs relating to fundraising; net asset
182077STND1
classifications; determination of whether certain revenues are contributions
Text Regular $211.25 or exchange transactions; and more
732096SUW AICPA Member $169.00 •Advance your auditing skills through practical discussions of: auditing
contributions; fraud; assessing internal control deficiencies; and more
PREREQUISITE Experience in the not-for-profit environment
182077SUW FORMAT
Additional Manual Regular $73.75 745210SUW AICPA Member $149.00
352077SUW
Standing Order Option (see p. 88 for details) ★ Special Interest for Controllers & Financial Managers Accounting, Audit & Attest • Government/Nonprofit 35
SAF new! RNPO
InSight: Single Audit Fundamentals On-Demand Series Running a Not-for-Profit Like a For-Profit Business
NASBA FIELD OF STUDY Governmental Auditing AICPA Available Early October
Learning
AUTHOR Michael J. Ramos, CPA Center NASBA FIELD OF STUDY Business Management and Organization
LEVEL Basic AUTHOR Phil Sherman, CPA
PRELIMINARY CPE CREDIT/YELLOW BOOK HOURS 8 LEVEL Basic
This series of on-demand courses will provide background and context for PRELIMINARY CPE CREDIT/YELLOW BOOK HOURS 8
audit engagements performed under Office of Management and Budget To succeed, a nonprofit organization must be efficient as well as effective.
(OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit The key to effectiveness and efficiency is a combination of management and
Organizations. Specifically, this training is designed as an introduction to accounting. Combining some of the business world’s proven management
certain single audit topics and tools an auditor will need to function as a practices with others designed especially for the nonprofit, this course
staff member on a single audit engagement. offers the modern nonprofit organization a much better chance of effective
OBJECTIVES and efficient mission accomplishment. That, together with efficient and
•Compare single audit engagements with traditional financial statement effective accounting practices which produce quality financial information
audit engagements and transparency to the public, can be a winning combination for the
•Analyze how to determine major programs nonprofit organization of the 21st century.
•Describe compliance testing requirements OBJECTIVES
•Identify the characteristics of internal control over compliance
•List available resources • Motivate board members
•Describe reporting requirements • Manage working capital
• Maximize the use of resources
PREREQUISITE None
PREREQUISITE None
On-Demand format offers immediate online access to content — FORMAT
divided into concise courses — allowing you to focus on specific Text Regular $173.75
topic areas. 754000SUW AICPA Member $139.00
Preliminary CPE Credit/ Regular/
InSight: Single Audit Fundamentals 8 $148.75 updated bestseller bestvalue FSNPO
On-Demand Series 154260SUW Governmental Auditing $119.00
InSight: Single Audit Fundamentals Part I: 2 $61.25 Accounting and Reporting Practices
Background and Overview 154270SUW $49.00
of Not-for-Profit Organizations
InSight: Single Audit Fundamentals Part II: 2 $61.25
The Mysteries of Major Program Determination $49.00 NASBA FIELD OF STUDY Governmental Accounting
154280SUW
AUTHOR Clifford D. Brown, Ph.D., CPA
InSight: Single Audit Fundamentals Part III: 2 $61.25
Understanding and Testing of Controls and Compliance $49.00 LEVEL Intermediate
154290SUW RECOMMENDED CPE CREDIT/YELLOW BOOK HOURS 20
InSight: Single Audit Fundamentals Part IV: 2 $61.25 Not-for-profit accounting can be extremely complex, and to be successful
Reporting Requirements and Available Resources $49.00 your knowledge and skills must be superior. Learn from real-world financial
154300SUW statements, cases and problems faced by CPAs with not-for-profit clients
Note: Accessible immediately after completing the purchase process on www.cpa2biz.com and by executives of not-for-profit organizations.
OBJECTIVES
•Ascertain presentation requirements and choices allowed under GAAP
•Understand note disclosures unique to nonprofits
•Solve problems involving dues, contributions, content of financial
statements, and allocation of costs relating to fundraising
•Obtain a working knowledge of the FASB Accounting Standards CodificationTM
PREREQUISITE Experience in the not-for-profit environment
VALUE AID! AICPA Audit and Accounting Guide Not-for-Profit Organizations
and the AICPA’s Checklists and Illustrative Financial Statements for
Not-for-Profit Organizations
FORMAT
★ CAMN updated ★ NPAR
Cost Allocation in Nonprofits: Who Gets It? Not-for-Profit Accounting & Reporting:
NASBA FIELD OF STUDY Governmental Accounting From Start to Finish
AUTHOR David Harr, Ph.D., CPA NASBA FIELD OF STUDY Governmental Accounting
LEVEL Intermediate AUTHOR Bruce Chase, Ph.D., CPA
RECOMMENDED CPE CREDIT/ beslter LEVEL Intermediate beslter
YELLOW BOOK HOURS 12 sel RECOMMENDED CPE CREDIT/
sel
Gain vital insights into issues relating to cost YELLOW BOOK HOURS 12
assignments and allocations for not-for-profit Rather than training to run part of the race, train to
organizations. Learn not only the theory behind cost run the entire race from start to finish. This course
assignment and allocation techniques, but also the trains you to clear the key hurdles in not-for-profit accounting and reporting
application of those techniques. in an efficient and effective manner. Avoid the potholes of confusion and finish
OBJECTIVES first by providing a financial picture that end users can truly understand.
•Develop and apply cost-allocation methods for not-for-profit organizations OBJECTIVES
•Understand cost allocation for activities that include fundraising •Understand the critical elements that make up not-for-profit accounting
•Develop a better understanding of functional expense reporting and reporting
•Understand how cost allocations can affect a not-for-profit organization •Confidently work with or in the not-for-profit environment
PREREQUISITE Experience with nonprofit organizations •Recognize the nuances involved in not-for-profit accounting and reporting
FORMAT PREREQUISITE Experience in the not-for-profit environment
updated GAR updated ★ RFBN
Governmental Accounting Religious and Other Faith-Based Nonprofits:

and Reporting: Putting It All Together Tax, Accounting and Management
NASBA FIELD OF STUDY NASBA FIELD OF STUDY Accounting, Tax, Finance
Governmental Accounting
beslter AUTHOR Phil Sherman, CPA
AUTHOR G. Robert Smith Jr., Ph.D., CPA, CGFM sel LEVEL Intermediate
LEVEL Intermediate RECOMMENDED CPE CREDIT 8 (Accounting-3, Tax-2, Finance-3)
RECOMMENDED CPE CREDIT/ This course tackles management, tax and accounting issues from the standpoint
YELLOW BOOK HOURS 12 of managing for efficiency and mission effectiveness, compliance with laws and
This course provides practical guidance regarding the accounting and regulations, and consistency and transparency of financial reporting.
reporting issues for state and local governments. It will also examine OBJECTIVES
how to prepare the financial statements at the fund level and convert •Understand what a faith-based organization is
them to government-wide statements. •Become acquainted with the origin and the rather short history
OBJECTIVES of Faith-Based and Community Initiative (FBCI)
•Understand the key issues in governmental accounting and reporting •Become familiar with the definitions and nature of the various types
•Apply a working knowledge of governmental accounting and reporting of nonprofit entities that are generically known as religious
•Understand how to convert the fund financial statements to •Understand the importance of internal controls and the issue of fraud
government-wide statements protection to religious organizations
PREREQUISITE Knowledge of governmental accounting and reporting •Understand the principles underlying the presentation of financial information
of a faith-based organization
FORMAT •Be able to design financial statements to fit a particular type of religious
Text Regular $186.25 or other faith-based nonprofit organization
PREREQUISITE None
FORMAT
Standing Order Option (see p. 88 for details) ★ Special Interest for Controllers & Financial Managers Accounting, Audit & Attest • Government/Nonprofit 37
updated ★ FGAC SLG10
Foundations in State & Local Government Strategic AICPA

Learning
Governmental Accounting Briefing — 2010/2011 Center
NASBA FIELD OF STUDY Available Mid-October
Governmental Accounting
beslter NASBA FIELD OF STUDY Government Accounting, Government Auditing
AUTHOR Bruce Chase, Ph.D., CPA
sel MODERATOR John F. Hudson, CPA
LEVEL Basic LEVEL Update
RECOMMENDED CPE CREDIT/ PRELIMINARY CPE CREDIT/YELLOW BOOK HOURS
YELLOW BOOK HOURS 16 4 (Governmental Accounting-2; Governmental Auditing-2)
Are you just starting to work in the governmental OBJECTIVES
arena? Have you worked in the governmental arena for years but need a •Analyze recent regulatory developments in state and local governments
refresher to keep up with recent changes? If so, this is the course for you. •Assess the implications of recent GASB pronouncements
It features the foundational tenets of governmental accounting and reporting •Explain the latest information on important auditing developments
in today’s environment. Learn more than the buzz words, learn the underlying •Identify future changes in GAAP reporting for state and local governments
concepts and how they are applied.
PREREQUISITE Basic knowledge and experience in governmental accounting
OBJECTIVES and auditing
•Apply the critical elements that make up governmental accounting
VALUE AID! AICPA’s Audit Risk Alert, State & Local Governments Industry
and reporting
Developments 2010/11
•Confidently work with or in the governmental environment
•Understand the nuances involved in governmental accounting and reporting Watch as John Hudson, CPA, President of Hudson Consulting Group, LLC, leads an
informative discussion of these issues with William H. Cole, CPA, MBA, Audit Partner,
PREREQUISITE None Cherry, Bekaert & Holland; Frank W. Crawford, CPA, President of Crawford & Associates,
P.C.; and Wesley Galloway, CPA, Project Manager at the Governmental Accounting
VALUE AID! AICPA Audit and Accounting Guide State and Local Governments
Standards Board.
FORMAT
FORMAT
updated EO-APF updated ANTT
Analytical Procedures for Nonprofit Organizations Auditing Nonprofits: Tips and Traps
NASBA FIELD OF STUDY Governmental Auditing NASBA FIELD OF STUDY Governmental Auditing
AUTHOR Phil Sherman, CPA AUTHOR Phil Sherman, CPA
If an organization isn’t efficient, it isn’t going to succeed. With this course, Auditing nonprofits is a challenge. Nonprofits and for-profits have inherent
learn how to measure a nonprofit organization’s strength and efficiency, differences in structure, operation and reporting. Auditors encounter a variety
as well as the effectiveness of its mission accomplishment. of clients with limited resources, quirky terminology and unusual reporting.
OBJECTIVES This course will assist you in tackling these challenges in the most effective
•Develop and apply unique methods of analysis for nonprofit organizations and efficient manner. Gain practical tips on avoiding possible traps
•Understand what analytical procedures are telling you encountered along the way.
•Learn ratio, trend and financial statements analysis techniques OBJECTIVES
•Develop an arsenal of analytical procedures that can be used either •Recognize key issues that make nonprofit clients different from other
within a nonprofit organization or by external auditors entities and adjust the audit for them
PREREQUISITE Experience with nonprofit organizations •Avoid common traps encountered in nonprofit auditing
•Apply proven tools and techniques used in nonprofit auditing
FORMAT
PREREQUISITE General audit experience and knowledge of
nonprofit accounting
VALUE AID! AICPA Audit and Accounting Guide Not-for-Profit Organizations
FORMAT
¹
2. enter CODE 3. click SEARCH Government/Nonprofit
FITG ★ FFGN
Fraud in the Governmental and Not-for-Profit Frequent Frauds Found in

Environments: What a Steal! Governments and Not-for-Profits
AUTHOR Lynda M. Dennis, Ph.D., CPA, CGFO AUTHOR Lynda M. Dennis, Ph.D., CPA, CGFO hot ic!
top
RECOMMENDED CPE CREDIT/YELLOW BOOK HOURS 12 RECOMMENDED CPE CREDIT/
Detecting fraud in the governmental and not-for-profit environments is YELLOW BOOK HOURS 10
particularly difficult for several reasons, including their unconventional Rather than speaking generically about fraud, let us be
revenue and expense streams, typically understaffed accounting departments specific. What common frauds occur in governments and
and the nature of their operations. Obtain a solid understanding of the not-for-profits, and how could they have been avoided? Through
auditor’s responsibility to detect fraud and typical types of fraud noted an informative case study approach, this course illustrates common frauds
in these important sectors of our economy. that make headlines and damage the reputations of government and
OBJECTIVES not-for-profit organizations. Avoid the theory and confront the reality.
•Perceive the auditors’ responsibility to detect fraud under GAAS OBJECTIVES
•Recognize common frauds committed in the government and •Recognize situations conducive to personnel frauds, fraudulent charging
not-for-profit sectors of expenses to grants and overriding purchasing controls
•Ascertain conditions that can lead to fraud before it occurs •Tackle cases involving personal use of governmental and not-for-profit
PREREQUISITE Knowledge of government and not-for-profit entities assets, kickbacks and fictitious pledges
PREREQUISITE Knowledge of government and not-for-profit sectors
FORMAT
CL4FGOV CL4FNFP
Frequent Frauds Found in Governments Frequent Frauds Found in Not-for-Profits

AUTHOR Lynda M. Dennis, Ph.D., CPA, CGFO AUTHOR Lynda M. Dennis, Ph.D., CPA, CGFO
What are some of the common frauds that occur in governmental organizations What are some of the common frauds that occur in not-for-profit organizations
and how could they have been avoided? Through an informative case study and how could they have been avoided? Through an informative case study
approach, this course illustrates common frauds that make headlines and approach, this course illustrates common frauds that make headlines and
damage the reputations of governments. Rather than speaking generically damage the reputations of not-for-profit organizations. Rather than speaking
about fraud, this course analyzes several common frauds that occur in the generically about fraud, this course analyzes several common frauds that
governmental sector. occur in the not-for-profit sector.
•Recognize situations conducive to personnel frauds, bribes and kickbacks •Recognize situations conducive to misappropriation of benefits,
and overriding purchasing controls fraudulent charging of expenses to grants and fictitious employees
•Tackle cases involving misappropriation of assets and manipulation of •Tackle cases involving fictitious pledges and contributions and
financial reporting misappropriation of assets
PREREQUISITE Knowledge of government sector PREREQUISITE Knowledge of not-for-profit sector
FORMAT FORMAT
Note: This course consists of chapters from the self-study course Frequent Frauds Found in Note: This course consists of chapters from the self-study course Frequent Frauds Found in
Governments and Not-For-Profits that relate to governments. Governments and Not-For-Profits that relate to not-for-profits.
Standing Order Option (see p. 88 for details) ★ Special Interest for Controllers & Financial Managers Accounting, Audit and Attest • Government/Nonprofit 39
NFP10 updated ¹ bestseller EO-YB
Not-for-Profit Organizations Strategic AICPA The Revised Yellow Book:

Learning
Briefing — 2010/2011 Center Government Auditing Standards
NASBA FIELD OF STUDY Governmental Accounting, Choose Text or DVD/Manual format
Governmental Auditing (ideal for group study training!) hot ic!
MODERATOR John F. Hudson, CPA NASBA FIELD OF STUDY top
LEVEL Update Governmental Auditing
PRELIMINARY CPE CREDIT/YELLOW BOOK HOURS AUTHOR/VIDEO MODERATOR
4 (Governmental Accounting-2; Governmental Auditing-2) W.A. Broadus Jr., CPA, CGFM
This webcast, with an in-depth analysis of the AICPA publication, Not-for-Profit LEVEL Basic
Industry Developments 2010/11, will enable you to understand the industry and
economic developments affecting audits of not-for-profit organizations. RECOMMENDED CPE CREDIT/YELLOW BOOK HOURS Text-19; DVD/Manual-21
•Analyze recent regulatory developments in not-for-profit organizations •Adhere to the Yellow Book requirements for financial statement audits,
•Explain the implications of recently issued accounting and auditing attestation engagements and performance audits
pronouncements affecting not-for-profit organizations •Understand the Yellow Book requirements related to CPE, independence,
•Identify significant issues on the horizon affecting not-for-profit organizations and peer review
•Perform effective and efficient Yellow Book engagements due to a thorough
PREREQUISITE Basic knowledge and experience in not-for-profit accounting understanding of the requirements
and auditing
VALUE AID! AICPA’s Audit Risk Alert, Not-for-Profit Industry
Developments 2010/11 VALUE AID! Government Auditing Standards
In the video, W.A. Broadus Jr., CPA, CGFM, President of W.A. Broadus Jr., CPA, PC, a respected
Watch as John Hudson, CPA, President of Hudson Consulting Group, LLC, leads an
consultant in the governmental and nonprofit area, employed for several years with the GAO and
informative discussion of these issues with Allen L. Fetterman, CPA, lecturer and
author of many AICPA professional development courses, interviews Marcia Buchanan, CPA,
retired Partner, Loeb & Troper; Julie L. Floch, CPA, Partner and Director of Not-For-Profit
CGFM, Assistant Director, GAO, and Gail Vallieres, CPA, CGFM, Assistant Director, GAO.
Services, Richard A. Eisner & Company LLP; and James S. Remis, CPA, Partner,
Federman, Lally, & Remis LLC. FORMATS
FORMAT Text Regular $248.75
CPE Webcast On-Demand Regular $86.25 736119SUW AICPA Member $199.00
780233SUW AICPA Member $69.00 DVD/Manual Regular $311.25
Note: Accessible immediately after completing the purchase process on www.cpa2biz.com (120-min. video) AICPA Member $249.00
187109SUW
357109SUW
updated HUD
Audits of HUD-Assisted Projects

NASBA FIELD OF STUDY Governmental Auditing
AUTHOR Max E. Hunt, MBA, CPA and Peter B. Bell, CPA, CGFM
LEVEL Basic
OBJECTIVES
•Understand which HUD programs require audited financial statements
•Comply with specific HUD regulations, contracts and procedures
•Understand the effect that Government Auditing Standards (Yellow Book),
AICPA standards, OMB requirements and the Consolidated Audit Guide
have on the design of the audit plan
PREREQUISITE Basic knowledge of auditing HUD-assisted projects
VALUE AID! Consolidated Audit Guide for Audits of HUD Programs
FORMAT
¹
updated EO-AHUD updated ¹ bestseller EO-OMB
Advanced Auditing of HUD-Assisted Projects Applying A-133 to Nonprofit AICPA

Learning
NASBA FIELD OF STUDY Governmental Auditing and Governmental Organizations Center
AUTHOR Max E. Hunt, MBA, CPA and Peter B. Bell, CPA, CGFM Choose Text, DVD/Manual (ideal for group study training!)
LEVEL Advanced or On-Demand format
RECOMMENDED CPE CREDIT/YELLOW BOOK HOURS 12 NASBA FIELD OF STUDY Governmental Auditing
OBJECTIVES AUTHOR/VIDEO MODERATOR
•Efficiently plan, perform and report on an HUD-assisted engagement W. A. Broadus Jr., CPA, CGFM
•Recognize and apply announced changes affecting the federally assisted LEVEL Intermediate
housing industry
RECOMMENDED CPE CREDIT/YELLOW BOOK HOURS Text-20; DVD/Manual-23
PREREQUISITE Completion of the AICPA course Audits of HUD-Assisted
Projects or equivalent knowledge Become more efficient and effective at planning and performing audits in accordance
with the requirements of Circular A-133 and the Single Audit Act Amendments. If you
VALUE AID! Consolidated Audit Guide for Audits of HUD Programs are involved in A-133 audits of governmental entities or nonprofit organizations, this
FORMAT is an absolute must-have course. You will learn the best ways to apply the latest
Text Regular $198.75 requirements of A-133 auditing through this highly-rated course.
730202SUW AICPA Member $159.00 OBJECTIVES
•Apply the audit requirements of OMB Circular A-133
updated CL4EO-YB •Understand the relationship of these requirements to GAAS, Government
Auditing Standards and the Single Audit Act Amendments
•Review important recent guidance from the related AICPA Audit Guide
The Revised Yellow Book for Financial Audits
PREREQUISITE Background in not-for-profit or governmental accounting and
NASBA FIELD OF STUDY Governmental Auditing auditing recommended
AUTHOR W.A. Broadus Jr., CPA, CGFM In this video, W.A. Broadus Jr., CPA, CGFM, President of W.A. Broadus Jr., CPA, PC, a respected
consultant in the governmental and nonprofit area, employed for several years with the GAO, and author
LEVEL Basic
of many AICPA professional development courses, interviews John Fisher, CPA, Director – NEAR, U.S.
RECOMMENDED CPE CREDIT/YELLOW BOOK HOURS 14 Dept. of Health and Human Services; and William C. Wagner, CPA, a sole practitioner.
OBJECTIVES FORMATS
•Understand the applicability of the Yellow Book to financial audits Text Regular $223.75
•Apply Yellow Book requirements related to CPE, independence, and peer review 730913SUW AICPA Member $179.00
•Comply with general, field work, and reporting requirements related to Yellow
Book financial audits DVD/Manual Regular $286.25
187212SUW
FORMAT Additional Manual Regular $98.75
Text Regular $223.75 for DVD AICPA Member $79.00
753421SUW AICPA Member $179.00 357211SUW
updated bestseller SAYB

Studies on Single Audit and Yellow Book Deficiencies Recommended CPE Credit/ Regular/
NASBA FIELD OF STUDY Governmental Auditing
AUTHORS William C. Wagner, CPA and Daniel W. Bradley, CPA Applying A-133 to Nonprofit and Governmental 21.5 $286.25
Organizations On-Demand Series Governmental Auditing $229.00
LEVEL Intermediate 159212SUW
RECOMMENDED CPE CREDIT/YELLOW BOOK HOURS 11 Introduction to A-133 Audits 159220SUW 4.5 $93.75
OBJECTIVES $79.00
•Apply key concepts in Yellow Book and A-133 audits SEFA Update to A-133 Audits and Determining 2.5 $73.75
•Learn from the mistakes of others Major Programs in A-133 Audits 159230SUW $59.00
•Utilize common sense solutions to common problems noted in Sampling and Testing of Controls and 8.5 $161.25
Yellow Book and A-133 engagements Compliance in A-133 Audits 159250SUW $129.00
PREREQUISITE Experience in the Yellow Book and A-133 environment Audit Reporting in A-133 Audits 6 $123.75
159260SUW $99.00
FORMAT
Text Regular $186.25 Note: Accessible immediately after completing the purchase process on www.cpa2biz.com
Standing Order Option (see p. 88 for details) ★ Special Interest for Controllers & Financial Managers Accounting, Audit and Attest • Government/Nonprofit 41
updated EO-SAI ★ CAAT
Solving Complex Single Audit Issues Construction Contractors: Accounting, Auditing

for Government and Nonprofit and Tax
Organizations NASBA FIELD OF STUDY Accounting, Auditing, Taxes, Finance
NASBA FIELD OF STUDY Governmental Auditing AUTHOR Andrew C. Copeland, CPA
AUTHOR W.A. Broadus Jr., CPA, CGFM hot ic! LEVEL Basic
LEVEL Advanced
top RECOMMENDED CPE CREDIT
RECOMMENDED CPE CREDIT/ 12 (Accounting-3, Auditing-6, Taxes-2, Finance-1)
YELLOW BOOK HOURS 12 Master the fundamentals of the construction industry with this highly effective
Gain comprehensive, practical hands-on guidance on implementing the course. An outstanding value, it provides a thorough industry overview and
requirements of the Single Audit Act and OMB Circular A-133. Improve audit includes AICPA authoritative publications. Content is tailored to the needs of
quality by thoroughly understanding the A-133 audit requirements. Stay both practitioners and industry financial professionals.
current in this specialized area of auditing through this highly-rated course. OBJECTIVES
OBJECTIVES •Apply GAAP accounting methods applicable to construction contractors
•Conduct an audit that complies with the latest requirements of OMB •Identify key tax rules and how to apply them
Circular A-133 •Provide efficient, high-quality audit and review services to construction
•Work through problems and cases involving SEFA presentation, major clients
program determination, determination of applicable compliance PREREQUISITE None
requirements, and the drafting of findings VALUE AIDS! AICPA Audit and Accounting Guide Construction Contractors
PREREQUISITE Completion of the AICPA course Applying A-133 to Nonprofit and Audit Risk Alert Construction Contractors Industry Developments
and Governmental Organizations or equivalent knowledge and experience
FORMAT
Text Regular $198.75 736434SUW AICPA Member $159.00
CAFC CCAI
Accounting and Finance for Construction Contractors Construction Contractors Advanced Issues
NASBA FIELD OF STUDY Accounting, Taxes, Finances NASBA FIELD OF STUDY Accounting, Auditing, Taxes
AUTHOR Andrew C. Copeland, CPA AUTHOR Andrew C. Copeland, CPA
RECOMMENDED CPE CREDIT 8 (Accounting-5, Taxes-2, Finances-1) RECOMMENDED CPE CREDIT 10 (Accounting-5, Auditing-4, Taxes-2)
This course reviews the fundamental accounting issues facing the construction Go beyond the basics of many issues the construction industry brings to the
industry and the application of GAAP accounting methods applicable to construction accounting profession. Get hands-on advice on the accounting, audit and tax
contractors. Chapters on assisting the financially troubled contractor, an overview issues that make the construction industry a high-risk client. Address difficult
of tax accounting for the contractor and FASB ASC 740, Income Taxes (formerly issues such as look-back calculations, measuring progress of construction
SFAS No. 109), are also included, as is the AICPA Audit and Accounting Guide contracts and overhead allocations. Enhance your skills today to reduce the
Construction Contractors. risk of your next construction engagement.
•Tackle construction contract accounting including FASB ASC 605-35 (previously •Recognize and understand the pitfalls that small contractors face with
SOP 81-1) and the percentage-of-completion and completed-contract methods construction issues
•Grasp the nature of working with a surety •Evaluate and rework your audit process to avoid common deficiencies
•Handle construction industry cash management, joint ventures, in construction engagements
benchmarking and construction cost allocations more effectively •Improve how you address construction issues
•Apply GAAP accounting methods applicable to construction contractors
PREREQUISITE Completion of the AICPA course Construction Contractors:
•Assist the financially troubled contractor
Accounting, Auditing and Tax, or experience in providing services for
•Obtain an overview of federal income taxation issues for construction contractors
construction contractors
•Apply FASB ASC 740, Income Taxes (formerly SFAS No. 109)
VALUE AID! Audit Risk Alert Construction Contractors Industry Developments
VALUE AID! AICPA Audit and Accounting Guide Construction Contractors
PREREQUISITE Basic understanding of construction contract accounting FORMAT
¹
2. enter CODE 3. click SEARCH Specific Industries
TCC updated REAA
Taxation of Construction Contractors Real Estate Accounting and Auditing

NASBA FIELD OF STUDY Taxes NASBA FIELD OF STUDY Accounting, Auditing
AUTHOR Andrew C. Copeland, CPA AUTHOR Jeffrey Liemen, CPA, CFE
RECOMMENDED CPE CREDIT 8 RECOMMENDED CPE CREDIT 10 (Accounting-9, Auditing-1)
This course hammers both the fundamental sticks and bricks tax issues facing This course provides an in-depth study of the unique requirements that apply
the construction industry as well as drilling into the intricacies of contractor at each stage of the real estate lifecycle. It gives practical, how-to-do-it
tax law and regulations. Tax topics covered include: an overview of tax coverage of accounting considerations related to the development, ownership
accounting for the contractor including FASB ASC 740, Income Taxes and operation of real estate assets. In addition, it covers financial statement
(formerly SFAS No. 109), deferred income taxes, taxation of small and considerations for real estate entities and provides guidance on audit planning
large contractors, alternative minimum tax considerations for contractors, and performance.
the look-back method and tax planning for the contractor. An appendix is OBJECTIVES
also included covering construction accounting. •Understand the accounting and auditing standards governing real estate
OBJECTIVES •Identify accounting and auditing problems surrounding real estate
•Handle income tax issues for the contractor including, FASB ASC 740, transactions
Income Taxes (formerly SFAS No. 109) PREREQUISITE None
•Distinguish between taxation issues of small and large contractors
•Identify and apply key tax laws and regulation to the construction industry FORMAT
•Apply the alternative minimum tax and look-back method to the contractor Text Regular $186.25
•Capitalize on tax planning opportunities for the contractor 730610SUW AICPA Member $149.00
PREREQUISITE Basic understanding of construction contract accounting
FORMAT
REFR new! ARE
Real Estate Accounting and Financial Reporting: Advanced Real Estate Accounting, Auditing
Tackling the Complexities & Taxation
NASBA FIELD OF STUDY Accounting NASBA FIELD OF STUDY Accounting, Auditing,Taxes
AUTHOR Jeffrey Liemen, CPA, CFE AUTHOR Jeffrey Liemen, CPA, CFE; with contributions by
LEVEL Basic Bobby J. Carmichael, Ed.D., CPA
RECOMMENDED CPE CREDIT 13 LEVEL Advanced
Whether the issue is revenue recognition, measurement, fair value or RECOMMENDED CPE CREDIT 10 (Accounting-4.5; Auditing-1.5; Tax-4)
impairment, the real estate industry has some uniquely complex accounting Real estate transactions and assets have some very unique issues. This course
and financial reporting challenges. So if you advise or work for companies considers the special qualities of the real estate industry. How do you record
with real estate holdings, this course is for you. Learn how to properly involvement in real estate ventures? How do you handle reporting issues
record the purchase, sale, rental or development of your real estate holdings. related to sales of real estate with leasebacks? What are some of the taxation
OBJECTIVES issues common to real estate transactions and holdings? If you advise or work
•Grasp the unique real estate accounting and financial reporting standards for companies with real estate transactions or holdings, this course is for you.
•Identify accounting and problems surrounding real estate transactions It starts with a review of fundamental accounting issues and continues
•Properly account for the recognition and measurement of real estate transactions through advanced issues. Prepare for audits of real estate activity. Case
studies, lectures and discussions are used throughout the program.
PREREQUISITE Basic knowledge of real estate accounting
OBJECTIVES
FORMAT • Understand the basic and advanced issues for accounting for real estate
Text Regular $198.75 activities
734622SUW AICPA Member $159.00 •Identify accounting and auditing issues and solutions for real estate ventures
•Record sale-leaseback transactions and non-monetary exchanges of real
estate assets
•Understand the potential taxation issues for real estate transactions
PREREQUISITE Experience in real estate accounting
FORMAT
Standing Order Option (see p. 88 for details) ★ Special Interest for Controllers & Financial Managers Accounting, Audit and Attest • Specific Industries 43
Internal Controls go to www.cpa2biz.com
INTERNAL CONTROLS PAGE #

44New! Documenting Internal Controls Series
44Bestseller! Internal Control Essentials
44
45
“ Provides a good overview of the theory for
internal controls as well as some real-life examples.
for Financial Managers, Accountants The product includes review questions for each chapter
and Auditors
44Bestseller! Internal Control and IT: Reliable
and the quiz covers most of the high points from the
46
chapters. Overall, a good product for covering the
Reporting and Fraud Prevention
concept of internal controls.
”
Review from web site “Reviews” tab for Internal Control
Essentials for Financial Managers, Accountants and
Auditors (see p. 45). For full review, visit www.cpa2biz.com
new! ★ CONTROLSDOC
Documenting Internal Controls Series AICPA PART 3. PUBLIC COMPANY REPORTING ON INTERNAL CONTROLS
Learning This course covers the essential requirements of SEC guidance for entities
Choose CD-ROM or On-Demand format — Center and AS No. 5 for auditors when publicly reporting on internal controls over
Available Early October financial reporting.
Documenting internal controls is a requirement, and an improved understanding of OBJECTIVES
the process will reduce costs and increase the benefits of the task. Through the use •Communicate control findings
of interactive case studies you will review the standards, learn why and how they are •Illustrate the documentation process using documentation software
applied, and practice achieving goals utilizing an industry leading software package. •Improve effectiveness and efficiency in the reporting process
This series of courses has something for organizations that want to improve
Buy all three Parts and save–
their internal control, would benefit from having their external auditors rely
on management’s work, and for auditors of public companies. You can choose FORMATS
a combination of courses that best fits your needs. CD-ROM Regular $148.75
About the author: Lynford Graham, CPA, Ph.D., CFE, was formerly a Partner and Director 739620hsSUW AICPA Member $119.00
of Audit Policy at BDO Seidman LLP and a member of the AICPA Auditing Standards Board
during the development of the risk assessment suite of standards. He chaired the Risk CPE On-Demand Regular $148.75
Assessment and Audit Sampling Guide Task Forces and was previously a national accounting 159620SUW AICPA Member $119.00
and SEC consulting partner at Coopers and Lybrand.
Or buy Part 1 only. For organizations that want to improve their internal control–
Documenting Internal Controls
LEVEL Basic
AUTHOR Lynford Graham, CPA, Ph.D., CFE RECOMMENDED CPE CREDIT 4
RECOMMENDED CPE CREDIT 8 FORMATS
PART 1. DOCUMENTING INTERNAL CONTROLS 739600hsSUW AICPA Member $69.00
CFOs, financial managers, internal auditors and external auditors will go beyond
a review of company and auditor responsibility, and the documentation process, CPE On-Demand Regular $86.25
to practice applying what they have learned in practical case studies. 159600SUW AICPA Member $69.00
OBJECTIVES Or buy Parts 1 and 2 only. For organizations that would benefit
•Relate the COSO framework and associated auditing standards to by allowing auditors to rely on management’s work–
practical examples
•Select and document key controls Documenting Internal Controls and
•Understand how documentation software can improve the process Testing Internal Controls for Reliance and Reporting
•Conduct the implementation of a documentation software project
PART 2. TESTING INTERNAL CONTROLS FOR RELIANCE
AND REPORTING FORMATS
This course covers the basic principles of gathering evidence that the controls CD-ROM Regular $111.25
are operating as planned, allowing auditors to rely on managements work. 739610hsSUW AICPA Member $89.00
OBJECTIVES CPE On-Demand Regular $111.25
•Determine if sufficient evidence has been gathered to rely on the operating 159610SUW AICPA Member $89.00
effectiveness of internal controls as part of the audit strategy Note: Accessible immediately after completing the purchase process on www.cpa2biz.com
•Make an assertion on operating effectiveness
¹
•Apply best practices to reduce audit costs
Internal Controls
revised ★ ICDAD CFIC
Internal Control Essentials for Financial Common Frauds and Internal Controls for Revenue,
Managers, Accountants and Auditors Purchasing and Cash Receipts
Choose Text or DVD/Manual format NASBA FIELD OF STUDY Auditing
(ideal for group study training!) AUTHOR Glenn Helms, Ph.D., CPA, CIA, CISA, CFF
NASBA FIELD OF STUDY Accounting beslter LEVEL Basic
AUTHOR/VIDEO MODERATOR sel RECOMMENDED CPE CREDIT 8
Glenn Helms, Ph.D., CPA, CIA, CISA, CFF Transactions that occur within an entity’s revenue cycle (revenues and cash
LEVEL Basic receipts) and the purchase cycle (purchases and cash disbursements) are
common areas for misstatements (both unintentional and fraudulent). While
RECOMMENDED CPE CREDIT Text-12; DVD/Manual-14
business owners and managers instinctively know that controls are important,
This course is designed to give you a solid understanding of systems and they sometimes have a very limited understanding of what controls are
control documentation at the significant process level. After an overview of the effective. Accountants are in a unique position to fill this knowledge gap
latest COSO guidance on the components and principles of effective internal and help establish a cost-effective system of controls to minimize fraud
control, it will introduce the basic tools used to document an accounting and other misstatements while getting the “biggest bang for your buck.”
process. You will then be able to identify the risks of errors and fraud in the OBJECTIVE
accounting system, and the presence (or absence) of compensating controls. •Focus on common frauds in the revenue, purchasing (including inventory),
Finally, you will practice identifying key controls and control weaknesses. cash receipts, and cash disbursements processes
This course should help management, as well as internal and external •Identify areas of greatest risk
auditors, in complying with the risk assessment standards (for non-public •Set up internal controls to mitigate various risks
entities) and AS No. 5 (for public entities). •Develop an analysis process to ensure efficient and effective risk
OBJECTIVE management
•Interpret basic documentation of a significant accounting process, identify PREREQUISITE None
the significant risks of frauds and errors, locate the presence or absence of
FORMAT
compensating controls, and identify key controls and control weaknesses
•Learn how to prepare documentation to comply with both the risk
assessment standards and AS No. 5
Note: This course combines Revenue and Cash Receipts: Common Frauds and Internal Controls and
PREREQUISITE None Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls
In this video, author Glenn L. Helms, Ph.D., CPA, CIA, CISA, CFF, author and speaker,
discusses internal controls with Lynford Graham, Ph.D., CPA, CFE, author, educator,
and consultant on accounting and auditing matters; Anne M. Marchetti, President of CL4RCR
Account-Ability Consulting, Sarbanes-Oxley compliance author, speaker, and consultant;
Scott J. Auer, CPA, CMA, CIA, the CFO and Controller of Praeses, LLC; and Revenue and Cash Receipts: Common Frauds
Frank S. Venezia, CPA, Director of Accounting and Auditing Services with Marvin and
Company, P.C. and Peer Review Committee chair of the New York State Society of CPAs. and Internal Controls
FORMATS NASBA FIELD OF STUDY Auditing
Text Regular $186.25 AUTHOR Glenn Helms, Ph.D., CPA, CIA, CISA, CFF
731857SUW AICPA Member $149.00 LEVEL Basic
DVD/Manual Regular $248.75 RECOMMENDED CPE CREDIT 4
(143-min. video) AICPA Member $199.00 Revenue and cash receipts are two critical areas that require strong controls to
181856SUW prevent intentional fraud or unintentional misstatements. While there is well
Additional Manual Regular $73.75 publicized fraud in these areas in larger companies, it also occurs in smaller
for DVD AICPA Member $59.00 businesses and nonprofit entities. A sound system of internal controls is needed
351856SUW to help prevent fraud occurrence. All too often, a “one-size-fits-all” system is put
in place without considering the uniqueness of each entity. It is crucial that an
internal control system is tailored so that the areas of greatest risk receive the
most attention to give you the “biggest bang for your buck.” Most importantly,
the possible adverse consequences of not having certain controls in place will
be addressed.
OBJECTIVE
•Learn common frauds in the revenue and cash receipts processes
•Become aware of internal controls to mitigate various risks
•Develop an analysis process to ensure efficient and effective risk management
PREREQUISITE None
FORMAT
Standing Order Option (see p. 88 for details) ★ Special Interest for Controllers & Financial Managers Internal Controls 45
Internal Controls quickonlineordering: 1. go to www.cpa2biz.com
CL4PCD COSO09
Purchasing, Inventory, and Cash Disbursements: The New COSO Report: Guidance on AICPA
Learning
Common Frauds and Internal Controls Monitoring Internal Control Systems Center
NASBA FIELD OF STUDY Auditing NASBA FIELD OF STUDY Accounting
AUTHOR Glenn Helms, Ph.D., CPA, CIA, CISA, CFF MODERATOR John F. Hudson, CPA
LEVEL Basic LEVEL Intermediate
Inventory, purchasing, and cash disbursements are common targets for fraud
OBJECTIVES
in any entity’s environment. While business owners and managers have heard
•Analyze the effectiveness and efficiency of the internal control evaluation process
by now that internal controls seem to be very important, they often do not
•Implement existing good monitoring practices to support control conclusions
know whether the entity’s system is adequate. While accountants instinctively
•Identify weaknesses in monitoring where they may exist
know that internal controls are important and necessary, it is sometimes
difficult to effectively communicate this to business owners. PREREQUISITE Experience in the application of accounting standards
This course focuses on common frauds and internal controls over the Watch as John Hudson, CPA, President of Hudson Consulting Group, LLC, leads an informative
discussion of these issues with Mark Beasley, CPA, Ph.D, Deloitte Professor of Enterprise
purchasing (including inventory) and cash disbursements processes.
Risk Management at North Carolina State University and a board member of COSO, and
Special attention is given to smaller entities where cost/benefit analysis is Trent Gazzaway, CPA, Managing Partner of Corporate Governance at Grant Thornton, LLP
extremely important. Most importantly, the course will explain the possible and the Project Leader of COSO Guidance on Monitoring Internal Control Systems.
adverse consequences if certain controls are absent in an organization.
FORMAT
OBJECTIVE
•Discover common frauds in the purchasing (including inventory) and cash
disbursements processes
•Design internal controls to mitigate various risks
•Develop an analysis process to ensure efficient and effective risk
management
PREREQUISITE None
FORMAT
revised ★ CTRF

Internal Control and IT: Reliable Reporting
and Fraud Prevention
new! COSOFRAUD
AUTHOR Glenn Helms, Ph.D., CPA, CIA, CISA, CFF
COSO Fraud Study AICPA LEVEL Intermediate
Learning RECOMMENDED CPE CREDIT 10 (Accounting-8, Auditing-2)
Available Mid-October Center
While this course will not turn you into an information systems auditor, it will
provide an overview of the key auditing standards, conceptual frameworks, IT
AUTHOR John F. Hudson, CPA infrastructures, and auditing issues you are likely to face on medium to small
LEVEL Intermediate company engagements. This course will benefit auditors and management of
RECOMMENDED CPE CREDIT 4 non-public companies as well as management and internal and external
This webcast will help you to better understand the frequency and severity of auditors working on internal control engagements under AS No. 5.
fraudulent financial reporting over a ten-year period ending December 31, 2007, OBJECTIVES
as reported in the COSO Research Study. •Review applicable IT related auditing standards, COSO Internal Control
OBJECTIVES concepts, and IT frameworks such as CobIT
•Analyze the extent of top executive involvement in accounting frauds •Obtain an understanding of the possible adverse consequences of not
•Identify the common financial reporting fraud techniques employed having certain IT
•Assess the consequences to individuals and companies perpetrating the •Learn about financial reporting and fraud controls in small and midsized
frauds dentify the COSO-sponsored activities contemplated in response IT systems involving end-user computing, miniframes, LANs, data base
to the findings and insights management systems (DBMS) and/or telecommunications
•Gain a basic understanding of business-to-business e-commerce,
PREREQUISITE Experience in the application of accounting standards including fraud risks and controls
Watch as John Hudson, CPA, President of Hudson Consulting Group, LLC, leads an informative •Address how to audit in the electronic environment: what is evidence,
discussion of these issues with David Landsittel, CPA, COSO Chair; Mark Beasley, CPA, how to test IT controls and what documentation is needed
Ph.D, COSO Board Member and Research Study co-author; and Dana Hermanson, Ph.D., •Identify emerging fraud and IT topics, including outsourcing, wireless
Research Study co-author.
technology and assurance services
FORMAT PREREQUISITE Prior auditing experience and familiarity with COSO
FORMAT
¹
2. enter CODE 3. click SEARCH Fraud Detection and Prevention
FRAUD DETECTION AND PREVENTION PAGE # ★ FATC
44New! Financial Forensic Accounting Series 76 Fraud and the CPA

44Updated! Auditing for Internal Fraud 48 NASBA FIELD OF STUDY Auditing
44Bestseller! Advanced Forensic Techniques

AUTHOR Joseph Wells, CFE, CPA
49 LEVEL Basic
for Accountants RECOMMENDED CPE CREDIT 8
All CPAs have a responsibility to be diligent in preventing and detecting
financial statement fraud. Whether you are a preparer of financial statements,
an auditor, or just want to help your company or clients, this course from
the AICPA and the Association of Certified Fraud Examiners will help you be
more effective in preventing and detecting such devastating frauds. In today’s
Attention CPAs Interested environment, this is knowledge you must have.
in Financial Forensics— OBJECTIVES
•Gain insights from fraud specialists that will help deepen your fraud
- Check out p. 76 for New On-Demand Courses knowledge, enhance your professional skepticism and improve your
for CFF Credential decision processes
•Understand the different ways people “cook the books” and learn what
to watch out for
•Go beyond the checklists and learn to think like fraudsters so you can
catch them
CEJ
PREREQUISITE None
Tough Economic Times, Current Issues, FORMAT
and Critical Ethical Judgments CD-ROM Regular $173.75
NASBA FIELD OF STUDY Behavioral Ethics
AUTHOR Robert W. Walter, J.D.
LEVEL Intermediate
This course is designed to explore ethical judgments by CPAs in the context of
★ FBIWC
current issues and today’s tough economic environment. What should you do if Arresting Financial Fraud:
asked by the CEO to “adjust the numbers” so your company stays in compliance
with bank covenants? What if a client invested in a fund that was just a giant Ponzi The Inside Story from the FBI
scheme and you recommended the fund manager? What happens if your boss asks NASBA FIELD OF STUDY Accounting, Auditing
you to cut bonus checks to employees before year-end — but you’ve never done MODERATOR John F. Hudson, CPA
this before and know the company is in financial distress? This course will take you
from the front lines of running a small business to the executive suite, from the LEVEL Intermediate
accounting department to the boardroom, as you are thrust into real-life ethical RECOMMENDED CPE CREDIT 4
dilemmas drawn from current events. OBJECTIVES
OBJECTIVES •Learn the U.S. Department of Justice’s three-part definition of
•Grasp how CPAs in real-life present situations balanced ethical judgments corporate fraud
against other factors (jobs, income, etc.) •Understand the scope of the corporate fraud problem
•Understand how tough economic conditions can challenge your ethical •Identify common accounting schemes
construct and place you in jeopardy •Work effectively with law enforcement
•Use ethical standards, rules, and other resources to guide your response •Understand the effect of recently enacted legislation
to situations that are unlikely to be isolated events PREREQUISITE Basic familiarity with financial reporting
PREREQUISITE Experience in financial accounting FORMAT
FORMAT CD-ROM Regular $111.25
Text Regular $173.75 737139hsSUW AICPA Member $89.00
Standing Order Option (see p. 88 for details) ★ Special Interest for Controllers & Financial Managers Fraud Detection and Prevention 47
Fraud Detection and Prevention go to www.cpa2biz.com
updated ★ FE-ISAFP updated ★ FE-AIF
Finding the Truth: Effective Techniques Auditing for Internal Fraud

for Interview and Communication NASBA FIELD OF STUDY Accounting, Auditing
NASBA FIELD OF STUDY Consulting Services AUTHOR Michael Connelley, CFE, CPA
AUTHOR Joseph Wells, CFE, CPA LEVEL Intermediate
LEVEL Basic RECOMMENDED CPE CREDIT 12 (Accounting-6, Auditing-6)
RECOMMENDED CPE CREDIT 20 This course provides an auditor with the tools to identify fraud schemes.
Every day, auditors, investigators, lawyers and other professionals are required It trains CPAs to focus their analytical and substantive tests on the fraud
to interview and elicit information from people as part of their jobs. This triangle when evaluating internal controls. It also illustrates the latest in fraud
video/workbook self-study course will discuss the skills necessary to become prevention and detection programs being implemented by industry leaders.
a better communicator and a more effective interviewer. Watch the video as OBJECTIVES
experts explain how to give effective interviews and interview examples. •Develop fraud audit program
OBJECTIVES •Design fraud prevention and detection programs
•Evaluate written and oral communications •Identify critical indicators of fraud schemes
•Identify nonverbal and verbal contaminants and detect linguistic clues •Evaluate gaps in internal controls
•Interview preparation and legal implications of interviewing •Understand the auditor’s professional responsibilities
•Prepare a written report of the interview PREREQUISITE None
PREREQUISITE None
FORMAT
DVD/Manual Regular $179.00 730283SUW AICPA Member $159.00
Note: This course was developed solely by the Association of Certified Fraud Examiners (ACFE) and
is not part of the QAS program.
★ FE-FFT ★ bestvalue FE-MS
Identifying Fraudulent Financial Transactions Uncovering Misappropriation Schemes

(formerly Detecting Misappropriation Schemes)
AUTHOR Chad Albrecht, Ph.D.
AUTHOR Joseph Wells, CFE, CPA
LEVEL Intermediate
LEVEL Intermediate
Learn to identify the red flags of fraud in financial information and
analyze a variety of fraud schemes. You’ll develop a framework for Train to focus analytical and substantive tests on the flow of cash through
detecting financial statement fraud and learn of fraud schemes in the company, utilizing financial and non-financial information. You’ll learn
revenue, inventory, liabilities and assets. to identify critical signs of misappropriation of assets and analyze fraud
schemes. Course highlights include a framework for detecting misappropriation
OBJECTIVES
schemes and fraud schemes in such areas as cash, inventory, fixed assets
•Identify red flags of fraud in financial information
and payroll disbursements.
•Understand the nature of financial statement fraud
•Develop policies and procedures to prevent financial statement fraud OBJECTIVES
•Identify critical signs of misappropriation of assets
PREREQUISITE Experience in working on fraud examination engagements
•Develop policies and procedures to prevent fraud
FORMAT PREREQUISITE Experience in working on fraud examination engagements
Business Valuation
FE-FRTR BUSINESS VALUATION PAGE #
The Fraud Trial 44ABV Examination Review Course —

Self-Study Edition 49
44Bestseller! Understanding Business Valuation
NASBA FIELD OF STUDY Consulting Services
AUTHOR Joseph Wells, CFE, CPA 50
LEVEL Intermediate
After going through the meticulous process of conducting a fraud investigation,
ABVE
you must know what to do in the courtroom if the case makes it to trial.
This self-study video/workbook course will take you through the phases
of an actual fraud trial. With a video featuring the actual Court TV case of ABV Examination Review Course — Self-Study Edition
Assistant Police Chief Johnny McKenzie, learn how to present evidence to NASBA FIELD OF STUDY Management Advisory Services
support your case, deliver effective testimony, interpret courtroom proceedings,
understand direct and cross-examination techniques and build your case during AUTHOR ABV Exam Review Task Force
the investigation stages. LEVEL Intermediate
OBJECTIVES PRELIMINARY CPE CREDIT 14
•Common civil and criminal actions NOTE: Taking the AICPA’s review course does not guarantee the candidate of successfully passing
•Methods of discovery and rules of evidence the ABV exam. The review course reviews most of the items on the exam’s content specific outline.
•Overview of the entire trial process including sentencing and appeals The course is not meant to teach topics to the candidate for the first time. A significant amount of
independent reading and study will be necessary to prepare for the exam, regardless of whether
•Recovering ill-gotten gains the candidate completes the review course or not.
PREREQUISITE Basic understanding of fraud examination The AICPA’s ABV designation is the most rigorous and prestigious of the
FORMATS business valuation accreditations. In a short time, it has become an essential
DVD/Manual Regular $179.00 marketing tool for the CPA planning to specialize in this lucrative practice area.
730161SUW AICPA Member $170.05 The ABV Exam, a key step towards becoming an ABV, tests a comprehensive
range of business valuation knowledge.
VHS/Manual Regular $179.00
730158SUW AICPA Member $170.05 The self-study edition of the ABV Exam Review Course consists of an in-depth,
Note: This course was developed solely by the Association of Certified Fraud Examiners (ACFE) comprehensive review of the BV body of knowledge, over 200 review questions
and is not part of the QAS program. and a final exam to assist in the candidate’s preparation for the ABV exam.
OBJECTIVES
•Define the engagement and premise of value and write the engagement letter
bestseller AFTA •Identify the professional standards and guidelines of the AICPA, USPAP, and
tax authorities
Advanced Forensic Techniques for Accountants •Review sources of data, techniques and methods used to analyze business
interest, value drivers, and risk assessment
NASBA FIELD OF STUDY Accounting, Auditing •Examine the three primary approaches to value (and related hybrid
AUTHOR Robert Gardner, J.D. approaches), as well as discounts, premiums and the reconciliation of
value estimates
LEVEL Advanced
•Apply BV knowledge to special issues, including intellectual property,
RECOMMENDED CPE CREDIT 12 (Accounting-6, Auditing-6) litigation and dispute resolution services, FLPs and LLCs, ESOPs, special
This course builds on the knowledge gained in the AICPA course Forensic types of securities, and reporting
Accounting: Fraudulent Reporting and Concealed Assets and focuses on the •Gain familiarity with landmark cases
techniques used by accountants to conduct forensic accounting engagements. PREREQUISITE Moderate amount of business valuation experience
OBJECTIVES
FORMAT
•Use proven techniques to extract information from potential fraudsters
•Use public records during forensic engagements
•Make the best use of business documents relevant to investigative
FVS Section Member* $384.00
accounting
•Develop approaches when there is no paper trail CPE On-Demand Regular $600.00
PREREQUISITE Completion of the AICPA course Forensic Accounting: 155790SUW AICPA Member $480.00
Fraudulent Reporting and Concealed Assets and Uncovering Misappropriation FVS Section Member* $384.00
Schemes or equivalent knowledge Note: Accessible immediately after completing the purchase process on www.cpa2biz.com
FORMAT
*FVS Section Members Save an Additional 20%!
When you log into www.cpa2biz.com with your AICPA member user
account, the section discount will be automatically applied during checkout.
Should you have any questions or encounter any issues, please contact the
AICPA Service Center at 888.777.7077 or service@aicpa.org
Standing Order Option (see p. 88 for details) ★ Special Interest for Controllers & Financial Managers Fraud Detection and Prevention • Business Valuation 49
Business Valuation quickonlineordering: 1. go to www.cpa2biz.com
new! ★ IBV
ETHICS
Introduction to Business Valuation The AICPA offers comprehensive ethics training. Professional
Ethics: The AICPA’s Comprehensive Course covers all the
NASBA FIELD OF STUDY Management Advisory Services
most up-to-date information on the basic tenets of ethical
AUTHOR Gary R. Trugman, CPA/ABV, MCBA, ASA, MVS
and professional conduct. It includes all the information in
LEVEL Basic
the Independence and Selected Topics in Professional Ethics
courses. Choose the course that best suits your needs.
This is an introductory business valuation course for the individual who
either knows nothing or very little about business valuation. The purpose CD-ROM and On-Demand formats provide a unique
is to introduce business valuation concepts, theory and application. learning experience, with appeal to many types of learners:
This course is intended to assist you in deciding whether business
valuation is for you. Interwoven into this course is a case study analysis those who learn by listening, through visual depiction or by
of a small restaurant to show you how an actual valuation is done. reading text. The presentation is state-of-the-art multimedia.
OBJECTIVES Professional audio narration guides you through the courses.
•Decide if business valuation is something you wish to pursue
•Understand the basics of valuation theory Comprehensive case studies offer you the chance to interact
•Understand the three approaches to value and test your understanding of some complex ethics rules.
•Begin to recognize what is involved in performing a business valuation
PREREQUISITE None
FORMAT
745781SUW AICPA Member $169.00 revised ★ PECOMP (TEXT) ETHICS (CD)
Professional Ethics: The AICPA’s Comprehensive Course

Choose Text or CD-ROM format
NASBA FIELD OF STUDY Regulatory Ethics
AUTHOR Catherine R. Allen, CPA
LEVEL Basic
★ bestvalue UBVA
RECOMMENDED CPE CREDIT Text-8; CD-ROM-8
Understanding Business Valuation This revised course teaches you and your staff the AICPA, SEC, PCAOB and GAO
independence rules in an inventive and creative way. Through interactive case
NASBA FIELD OF STUDY studies, exercises and illustrative graphics, learn the most up-to-date AICPA, SEC,
Management Advisory Services PCAOB and GAO rules, including those adopted under the Sarbanes-Oxley Act.
AUTHOR This course also explains the AICPA Code of Professional Conduct, which all
Gary R. Trugman, CPA/ABV, MCBA, ASA, MVS beslter members of the AICPA must follow. It covers the basic tenets of ethical and
LEVEL Basic sel professional conduct, covering the principles of ethics, and it explains why
the Code is necessary and how it is organized.
OBJECTIVE
Written for the CPA by a CPA, this course combines
This course combines the objectives listed under the Independence course and
real-world experience and all of the fundamental
the objectives listed under the Selected Topics in Professional Ethics course
information in an easy-to-digest style. This is a great in-depth first course
for those seeking to learn more about this hot, premium-priced service PREREQUISITE None
for clients and attorneys. VALUE AID! Includes printable files of related rules and interpretations
OBJECTIVES Please note that this course consists of information from the Independence course and the
•Obtain an overview of the basic business valuation process Selected Topics in Professional Ethics course. Those who have taken Independence cannot
•Accept the engagement, comply with professional standards claim credit for both Independence and Professional Ethics: The AICPA’s Comprehensive
and report the engagement results Course. Those who have taken Independence and want to learn about other ethics topics
•Gather and analyze economic, industry and company analyzing data should take Selected Topics in Professional Ethics.
•Apply the market, asset and income approaches FORMATS
•Choose discount and capitalization rates as well as discounts and premiums Text Regular $131.25
•Understand key IRS rulings 732313SUW AICPA Member $105.00
PREREQUISITE None
FORMAT 738394hsSUW AICPA Member $105.00
¹
2. enter CODE 3. click SEARCH Ethics
revised IND revised SELECT
Independence AICPA Selected Topics in Professional Ethics AICPA

Learning Learning
Choose CD-ROM or On-Demand format Center Choose CD-ROM or On-Demand format Center
NASBA FIELD OF STUDY Regulatory Ethics NASBA FIELD OF STUDY Regulatory Ethics
AUTHOR Catherine R. Allen, CPA AUTHOR Catherine R. Allen, CPA
This course teaches you and your staff the AICPA, SEC, PCAOB and GAO independence (This course covers professional ethics topics other than Independence.)
rules through interactive case studies, exercises and illustrative graphics As a member of the AICPA, you are required to uphold the AICPA’s Code of
OBJECTIVES Professional Conduct. Compliance with the Code helps you retain the confidence
•Explain the governance of the accounting profession of the public, your clients and your peers. Failure to comply could lead to
•Analyze ethical matters using an ethical decision-making model to determine enforcement action against you and/or your firm and result in a variety of
an appropriate course of action sanctions. This revised course describes the basic tenets of ethical and
•Assess the importance of independence, when independence is required, professional conduct, covering the principles of ethics, and explains why the Code
and why you must be independent both in fact and in appearance is necessary and how it is organized. Learn how to identify, describe and respond
•Explain the purpose and basic structure of the AICPA Conceptual Framework to conflicts of interest, how to apply ethics rules in your tax practice and when to
for AICPA Independence Standards and how to apply it maintain client confidentiality.
•Identify the financial, family, and employment relationships that impair independence OBJECTIVES
•Analyze the non-attest services and business relationships that impair independence •Explain the governance of the accounting profession
•Evaluate fee issues and their effect on independence and objectivity •Identify the principles that underlie the AICPA Code of Professional Conduct
•Apply the additional independence provisions applicable to attest clients subject •Apply AICPA rule interpretations on integrity, objectivity, confidentiality,
to SEC, PCAOB, GAO, DOL, and banking and insurance industry requirements and advertising
PREREQUISITE None •Describe AICPA non-authoritative guidance that can help members
VALUE AID! Includes printable files of related rules and interpretations comply with Rules 102-505 of the AICPA Code
•Explain acts discreditable to the profession
FORMATS •Explain the obligations to exercise due professional care, comply
CD-ROM Regular $111.25 with professional standards, and be competent in performing
739180hsSUW AICPA Member $89.00 professional services
•Analyze ethical matters using an ethical decision-making model to
determine an appropriate course of action
•Identify the consequences of violating ethical standards
•Apply the ethics rules relating to tax practice, including the AICPA
revised ★ SETH-001 Statements on Standards for Tax Services and IRS Circular No. 230
PREREQUISITE None
Ethics: Non-Attest Services, Integrity and Objectivity VALUE AID! Includes printable files of related rules and interpretations
Choose CD-ROM or On-Demand format AICPA
Learning FORMATS
NASBA FIELD OF STUDY Regulatory Ethics
Center CD-ROM Regular $73.75
AUTHOR Catherine R. Allen, CPA
LEVEL Basic
158385CLSUW AICPA Member $59.00
Non-Attest Services, integrity and objectivity are three of the cornerstones of the
profession’s Code of Conduct that should constantly be evaluated in the light of today’s
evolving business environment. Find critical guidance for handling conflicts of interest.
OBJECTIVES
•Apply the provisions of the Code related to integrity, objectivity and conflicts
of interest
•Apply the new rules related to non-attest services
VALUE AID! Includes printable files of related rules and interpretations
PREREQUISITE None
FORMATS
Standing Order Option (see p. 88 for details) ★ Special Interest for Controllers & Financial Managers Business Valuation • Ethics 51
Ethics go to www.cpa2biz.com
PEUPDATE PEGAO
Professional Ethics: 2010/2011 Update Professional Ethics: Complying With the GAO Rules
Choose CD-ROM or On-Demand format! AICPA Choose CD-ROM or On-Demand format! AICPA
Learning Learning
NASBA FIELD OF STUDY Regulatory Ethics Center NASBA FIELD OF STUDY Regulatory Ethics Center
LEVEL Update LEVEL Basic
This course will teach you the GAO independence rules and the ethical
This course will update you on new and revised ethical requirements that principles currently in effect.
were adopted or being proposed/considered during the past year.
OBJECTIVES
OBJECTIVES •Describe the GAO ethical principles
•Identify new and revised ethics and independence rules adopted by the •Identify the GAO independence rules related to personal impairments
AICPA and other standard setters and regulators during the past 12 months of independence
•Describe areas of practice affected by the new and revised ethical requirements •Describe the GAO requirements for government auditors engaged in
•Identify pending changes to the ethics and independence rules and areas of internal and external audit functions
practice that may be subject to standard setting in 2010 •Apply the GAO independence rules applicable to non-audit services
•Apply new and revised AICPA and PCAOB provisions performed for audit or other attest clients
•Describe the importance of the IFAC Code of Ethics to CPAs •Identify the similarities and the differences between the AICPA and
•Describe new ethics rules relating to tax practice under IRC Section 6694 the GAO independence rules
and IRS Circular No. 230
PREREQUISITE None
PREREQUISITE Knowledge of professional ethics
FORMATS
FORMATS CD-ROM Regular $73.75
CD-ROM Regular $86.25 739441hsSUW AICPA Member $59.00
CPE On-Demand Regular $86.25 159441SUW AICPA Member $59.00
159432LCSUW AICPA Member $69.00 Note: Accessible immediately after completing the purchase process on www.cpa2biz.com
PEGRAY ★ PECBI
Professional Ethics: Navigating the Gray Areas Professional Ethics for CPAs in Business & Industry
Choose CD-ROM or On-Demand format! AICPA Choose CD-ROM or On-Demand format! AICPA
Learning Learning
NASBA FIELD OF STUDY Regulatory Ethics Center NASBA FIELD OF STUDY Regulatory Ethics Center
This course will teach a methodology for complying with the AICPA Code This ethics “specialty” course uses multimedia and interactive case studies to
of Professional Conduct in the “gray areas,” that is, when explicit guidance, provide an overview of the ethics standards that apply under the AICPA Code
such as rulings or interpretations, is not available. of Professional Conduct to CPAs in business and industry.
OBJECTIVES
OBJECTIVES
•Understand AICPA principles of professional responsibility, the public
•Identify matters that require an assessment of your ongoing compliance
with the Code interest, integrity, objectivity, independence, due care and competence
•Analyze matters using an ethical decision-making model to determine an and how AICPA standards apply to CPAs in business and industry
appropriate course of action •Analyze matters using an ethical decision making model to determine
•Prepare comprehensive documentation of your assessment of ethical an appropriate course of action
compliance •Understand the consequences of violating ethical standards
PREREQUISITE None
PREREQUISITE None
VALUE AID! Text of AICPA Code applicable to CPAs in Business & Industry,
AICPA Ethics Decision Tree and Comprehensive Resource List
FORMATS
FORMATS
CD-ROM Regular $73.75 CD-ROM Regular $73.75
739450hsSUW AICPA Member $59.00 738900hsSUW AICPA Member $59.00
CPE On-Demand Regular $73.75 CPE On-Demand Regular $73.75
159450LCSUW AICPA Member $59.00 158900LCSUW AICPA Member $59.00
¹
Note: Accessible immediately after completing the purchase process on www.cpa2biz.com Note: Accessible immediately after completing the purchase process on www.cpa2biz.com
Ethics
★ ★ RWBE
Real World Business Ethics for CPAs: Real World Business Ethics: How Will You React?
How Will You React? NASBA FIELD OF STUDY Behavioral Ethics
NASBA FIELD OF STUDY Behavioral Ethics AUTHOR Robert W. Walter, J.D.
AUTHOR Robert W. Walter, J.D. LEVEL Intermediate
RECOMMENDED CPE CREDIT 5 each This course provides case studies drawn from “real life” litigation and
PRODUCT CODES administrative proceedings involving CPAs in public practice and industry
Real World Business Ethics for CPAs in A&A: that were resolved both in favor of and against accounting and auditing
How Will You React? 733603SUW professionals. It helps you take a proactive, risk-avoidance stance by
pointing out common pitfalls and presenting alternative courses of action.
Real World Business Ethics for CPAs in Business & Industry: Gain a renewed sense of appreciation for the pitfalls faced by every
How Will You React? 733593SUW financial professional and a heightened sensitivity for the types of ethical
Real World Business Ethics for Tax Practitioners: dilemmas you could face in the future.
How Will You React? 733613SUW OBJECTIVES
FORMAT •Understand what ethical standards and considerations are critical to
Text Regular $148.75 each accounting and auditing professionals
AICPA Member $119.00 each •Recognize the presence of ethical issues
•Apply ethical standards to “real life”
PREREQUISITE Experience in financial accounting
Real World Business Ethics for CPAs in A&A: CL4AARWBE
FORMAT
How Will You React? Text Regular $198.75
OBJECTIVES
•Understand what ethical standards and considerations are critical
to accounting and auditing professionals
•Recognize the presence of ethical issues
•Apply ethical standards and considerations to “real life” situations updated ETPP230
Ethics for Tax Practice Professionals: AICPA
IRS Circular No. 230 and the SSTSs Learning
Center
Real World Business Ethics for CPAs in CL4BIRWBE
Choose CD-ROM or On-Demand format!
Business & Industry: How Will You React? NASBA FIELD OF STUDY Regulatory Ethics
OBJECTIVES AUTHOR Catherine R. Allen, CPA
•Understand what ethical standards and considerations are critical LEVEL Basic
to CPAs in business and industry RECOMMENDED CPE CREDIT 2
•Recognize the presence of ethical issues IRS Circular No. 230 and the AICPA Statements on Standards for Tax Services (SSTS)
•Apply ethical standards and considerations to “real life” industry situations both guide practitioners engaged in a tax practice. IRS Circular No. 230 governs
PREREQUISITE Experience in financial reporting the ethical conduct of CPAs as well as attorneys, enrolled agents, enrolled actuaries
and appraisers practicing before the IRS. The SSTS are the ethical tax practice
standards for members of the AICPA.
Real World Business Ethics for Tax CL4TXRWBE OBJECTIVES
•Understand and comply with the AICPA Code of Professional Conduct,
Practitioners: How Will You React? including the SSTS
OBJECTIVES •Understand and comply with IRS Circular No. 230 rules
•Understand what ethical standards and considerations are critical •Understand the ramifications of ethical violations
to tax professionals PREREQUISITE None
•Recognize the presence of ethical issues VALUE AID! The text of IRS Circular 230, the AICPA SSTS and
•Apply ethical standards and considerations to “real life” tax-related a flowchart on IRS written advice standards
situations
FORMATS
PREREQUISITE Experience in tax reporting CD-ROM Regular $73.75
For more information or to order, go to www.cpa2biz.com/cpe CPE On-Demand Regular $73.75
Standing Order Option (see p. 88 for details) ★ Special Interest for Controllers & Financial Managers Ethics 53
Business and
Financial Management quickonlineordering: 1. go to www.cpa2biz.com
BUSINESS AND FINANCIAL MANAGEMENT PAGE # updated ★ SKSB
44Bestseller! AICPA’s Annual Update 54

AICPA’s Annual Update for Controllers
for Controllers
44New! 2010 Leadership Update: Leading the
NASBA FIELD OF STUDY Finance
54 AUTHOR James Lindell, CPA, MBA
Finance Team into the Future beslter
44New! Strategic Planning: A Simplified and
LEVEL Update
60 RECOMMENDED CPE CREDIT 12.5
sel
Workable Approach for Private Companies Get up to date on the latest trends in accounting,
44Bestseller! The Nuts and Bolts of Budgeting

corporate finance, treasury management and business
56 systems. Learn all about leading-edge topics in
44Bestseller! Advanced Controller and CFO Skills 57
managerial accounting and finance. Ensure you are
taking full advantage of the latest financial management developments,
trends, tools and techniques as you manage your company’s controllership
and treasury functions.
OBJECTIVES
•Enhance your understanding of current trends in corporate finance and
treasury management
•Utilize new tools for business planning, forecasting, budgeting and reporting
PREREQUISITE Experience in financial management of a medium or
small company
FORMAT
new! LEAD new! TBFF
2010 Leadership Update: Leading the Finance Team Team Building Within the Finance Function:
into the Future A Challenge for Today’s CPA
NASBA FIELD OF STUDY Personal Development NASBA FIELD OF STUDY Business Management and Organization
AUTHOR Ron Rael, CPA AUTHOR Arthur G. Pulis III, MBA
LEVEL Update LEVEL Intermediate
This new leadership course is designed to be up-to-date and focused on In this period of global competition and rapid change, world-class organizations
finance leaders at all experience levels. An action plan for the improvement- have learned two crucial things needed for success: excellent customer service
oriented, it covers leadership basics and emphasizes what it takes to be an and maximum efficiency. The most successful organizations have effectively
ethical and courageous leader in the accounting profession. Learn to deal with established cultures where all employees are committed to these dual tasks:
today’s current economic environment and review the results of interviews giving customers the ultimate in service and accomplishing this in the most
with many of today’s leaders in the accounting profession and beyond. efficient manner. Gain an understanding of organizational cultures and how to
OBJECTIVES promote the team culture for maximum customer service and efficiency. Get
•Grow leadership skills detailed suggestions and models on how to change culture and formulate a
•Understand how to create momentum for positive change in your team culture within the finance function.
organization OBJECTIVES
•Discover ways to be a courageous and ethical influence •Understand why customer service and efficiency are key to success
•Explain three current theories of leadership •Explain the four different organizational cultures
•Create an action plan on where to grow your leadership skills •Learn how to improve efficiency and customer service in a team culture
PREREQUISITE At least one year of leadership experience •Recognize how all team members can work toward a common goal
PREREQUISITE Management experience in accounting, finance or operations
FORMAT
2. enter CODE 3. click SEARCH Controllership
★ SGYC ★ PTCC
Surviving and Growing Your Company in Difficult How To Succeed as a Part-Time or Contract Controller
Times: Essential Skills for the Finance Team NASBA FIELD OF STUDY Finance
NASBA FIELD OF STUDY Business and Management Organization AUTHOR Ron Rael, CPA
AUTHOR Anthony C. LaRusso, MBA, CMA LEVEL Intermediate
RECOMMENDED CPE CREDIT 8 Succeed as a part-time or contract hired gun! The number of openings for
This course identifies and teaches the skills that will be required for success part-time and contract controllers continues to grow. You may find yourself
in today's business environment. A series of specific methods and techniques either being asked to serve as an “acting” controller for a client or to become
designed to have an immediate and long-term impact on the bottom line are a controller under contract. The course provides the skills you need to make
identified and discussed in detail. intelligent choices and fully understand the controller’s position as it relates
to a less than full-time or “non-permanent” position. Learn how to employ
OBJECTIVES the skills required of the part-time or contract financial executive. Understand
•Identify the driving forces of behavior in an organization the role the contract controller plays. Identify both the positive and negative
•Explore the current economic and competitive environment aspects of being a part-time or contract controller. Become very effective in
•Organize the finance function to meet it current and future responsibilities the “hired gun” role.
•Expand the role and impact of planning, budgeting, cash management,
and reporting OBJECTIVES
•Provide a process to prepare and introduce Lean concepts into the •Understand the issues surrounding the part-time or contract controller’s position
finance function •Create a position description for a part-time or contract controller
•Offer techniques to evaluate and manage capital investment programs •Market your skills as a part-time or contract controller
PREREQUISITE Management experience in accounting, finance or operations PREREQUISITE Experience in financial management of a medium or small company
FORMAT FORMAT
★ TTMD ★ FFMD
Thirty-Plus Practical Tools and Techniques for Financial Forecasting and Management Decisions
Making Your Key Financial Decisions NASBA FIELD OF STUDY Finance
NASBA FIELD OF STUDY Finance AUTHOR Wallace N. “Dave” Davidson III, Ph.D., CMA
AUTHOR Anthony C. LaRusso, MBA, CMA LEVEL Basic
RECOMMENDED CPE CREDIT 8 Understand and apply the basics of planning and forecasting financial
CPAs and all financial professionals are required to take an active, if not statements. Utilize a basic forecasting model. Learn to determine maximum
leadership, role in numerous activities for their organizations. This course is sustainable growth and to predict external funds needed.
designed to introduce and explore analytical tools and techniques to assist
OBJECTIVES
them in both routine and non-routine situations. These include: identifying
•Understand and apply the basics of planning and forecasting
and addressing structural blockages to decision making, data management,
•Utilize a basic forecasting model
providing information and analysis, improving operations, model building,
•Determine maximum sustainable growth
designing tests, valuing and financing acquisitions and divestitures, as well
•Predict external funds needed
as evaluating capital programs and other long-term investments.
PREREQUISITE Familiarity with basic financial statements
OBJECTIVES
•Apply techniques to uncover patterns/trends in data and apply analytical FORMAT
tools for problem solving Text Regular $173.75
•Use tools and techniques, including constructing analytical models, 732963SUW AICPA Member $139.00
to solve problems throughout their company
•Improve their organization’s budgeting and planning processes and results
•Participate in the planning, valuation and execution of acquisitions,
divestitures and capital programs
PREREQUISITE Experience in finance, operations or accounting
FORMAT
Standing Order Option (see p. 88 for details) ★ Special Interest for Controllers & Financial Managers Business and Financial Management • Controllership 55
Business and
Financial Management go to www.cpa2biz.com
★ BFAZ ★ ASBM
The Nuts and Bolts of Budgeting Advanced Skills for the Budget Manager:
(formerly Budgeting From A to Z: The Nuts and Bolts of Budgeting) Smart and Profitable Planning
NASBA FIELD OF STUDY Finance NASBA FIELD OF STUDY Finance
AUTHORS Ron Rael, CPA AUTHORS Ron Rael, CPA
LEVEL Basic LEVEL Advanced
This course gives accountants and budget managers the tools and valuable Budgeting is no longer a once a year event — it is now a 365 day-a-year efficient
information needed to develop more effective and realistic budgets. Everything and fast-moving leadership process that your firm must master to stay alive in
you wanted to know about budgeting is covered: from accountability to cash this global economy. With this course, you will design a new and more effective
flow planning to performance measures to zero-based budgets. budget and find best practices in planning used today by leading-edge firms.
•Grasp the overall planning and budget processes •Improve the overall planning and budget processes
•Build a budget process from scratch •Grasp the four critical elements of budget success and determine their existence
•Focus on critical budgeting success elements •Move your firm’s current budgeting method and planning to a higher level
•Teach others how to do a better job of budgeting •Select the budget software solution that fits their organization
•Improve your ability to plan holistically and strategically •Shift your firm’s culture to one where employees use the budget as a guide
•Improve your ability to plan, manage and control a budget •Use the budget to reduce the high cost unexpected risk
•Solve many common budget problems •Apply advanced best practices to improve their existing budget process
PREREQUISITE None •Raise skills to a strategic and advanced level
FORMAT PREREQUISITE At least five years experience preparing budgeting and
Text Regular $186.25 conducting planning
★ CSCB ★ FSABM
Critical Skills for Creating Great Budgets: Financial Statement Analysis:

Maximizing Profits, People and Power Basis for Management Advice
NASBA FIELD OF STUDY Finance NASBA FIELD OF STUDY Accounting, Auditing, Finance
AUTHORS Ron Rael, CPA AUTHORS Wallace N. “Dave” Davidson III, Ph.D., CMA
LEVEL Intermediate and James McDonald, Ph.D.
RECOMMENDED CPE CREDIT 12 LEVEL Basic
Budgeting is both an art and a science. In this course that covers both sides, learn how RECOMMENDED CPE CREDIT 14 (Accounting-4, Auditing-4, Finance-6)
to apply leading-edge tools and methods to make the planning process more strategic All practicing CPAs will profit from this course, which presents the financial
and the budget process more flexible. Experience how to build a set of decision- statements as a set of dynamic instruments that can be used for accurate,
making processes early on and how to use them to make smart allocation choices that relevant and timely financial decisions.
benefit your entire organization. We will also explore ways to get your planning and OBJECTIVES
budget processes work to increase the potential for higher earning potential. •Examine the causes of common financial problems such as reduced
OBJECTIVES liquidity, increased leverage and low profitability
•Describe their overall planning and budget processes •Devise ways to correct liquidity problems
•Move the current method of budgeting and planning to a higher level •Use bankruptcy prediction models
•Measure people’s activities to build a performance-based budget •Understand how analytic tools help management make decisions
•Establish priorities for spending on capital needs
PREREQUISITE None
•Use budgeted action plans and costed initiatives
•Develop a process for calculating the return on investment for expenditures FORMAT
and headcount increases Text Regular $198.75
•Justify the costs of a department, team, or job function 731253SUW AICPA Member $159.00
•Solve many high-level budget problems
PREREQUISITE At least two years experience preparing budgeting and
conducting planning
FORMAT
¹
Controllership
★ CLECP ★ BLFM
Controllership: Leading Edge of Corporate Targeting the Bottom Line: Eliminating Financial
Performance Management Guesswork
AUTHOR Arthur G. Pulis III, MBA AUTHOR James Lindell, CPA, MBA
To excel, the corporate controller has to understand the changing needs This course teaches you how to use various proven financial tools and
of senior management, investors, creditors and customers. Harness the techniques to assess the impact of day-to-day decisions on growing business
information age. Negotiate transactions. Control product and workflow. operations and profitability. It presents and illustrates useful techniques for
Manage process and people, quality and service. Learn state-of-the-art turning those difficult decisions into routine decisions that will maximize
techniques — both quantitative and non-quantitative. profitability and improve business performance.
•Redesign the role of the controller •Achieve target profit levels by establishing proper relationships between
•Create a new work environment or build a power base of knowledge prices, costs and product mix
•Design adaptive policies, procedures and structure •Maximize operating results by making the right decisions concerning
•Utilize style to enhance productivity and compensation alternative courses of action
•Apply quantitative and non-quantitative techniques to financing •Improve profitability by establishing and achieving optimal product
transactions, cash management, planning and budgeting or service cost structures
PREREQUISITE Responsibility for planning and budgeting •Optimize production by utilizing available scarce resources most
efficiently and effectively
FORMAT
PREREQUISITE Experience in finance, operations or accounting
★ PYPL ★ ACCS
Plug Your Profit Leaks: Ways to Significantly Advanced Controller and CFO Skills
Save Time and Money NASBA FIELD OF STUDY Finance
NASBA FIELD OF STUDY Finance AUTHOR Ron Rael, CPA
AUTHOR Ron Rael, CPA LEVEL Advanced
RECOMMENDED CPE CREDIT 12 If you want to be secure in your position as the “financial sheriff,” you must
This course gives you specific ways to immediately impact an organization’s be able to document your worth to the company’s leaders by exhibiting the
bottom line. These proven techniques for plugging the most overlooked profit critical, advanced skills that help you add value and contribute to the success
leaks come from specific strategies for lowering costs, improving productivity of the organization. Learn how to translate your firm’s strategies with key
or gaining efficiencies. We will explore the different methods in depth to performance. Improve your skills in the five key areas needed for success.
show how easy they are to implement, yet make a huge bottom-line impact. Employ the balanced performance measuring scorecard. Align your firm’s
Each tool or strategy is one that you can pass on to clients and coworkers. strategies with your internal reporting system. Become an advocate for
your team and develop into a powerful agent of change.
OBJECTIVES
•Develop a clear understanding of the organization’s strategy and how it OBJECTIVES
drives costs •Display best practices of leading-edge controllers and CFOs
•Learn how to improve their internal processes for maximum effectiveness •Employ a balanced approach to your firm’s measures of success
•Define what is most important and use that to create leadership leverage •Develop a tailored action plan suitable for your specific needs
•Identify costs that do not benefit the customer and remove them permanently •Ensure that your strategies are in alignment with the organization’s mission
•Understand how to create a company-wide awareness of the impact of costs PREREQUISITE Basic or beginning controllers course in lieu of experience
PREREQUISITE At least two years of financial management experience FORMAT
Standing Order Option (see p. 88 for details) ★ Special Interest for Controllers & Financial Managers Business and Financial Management • Controllership 57
Business and
Financial Management quickonlineordering: 1. go to www.cpa2biz.com
★ TFCRA ★ SUAF
The Fast Close, Soft Close, Virtual Close? Shaping Up Your Accounting Function:
Now Days, Not Weeks Trimming the Fat and Going Lean
NASBA FIELD OF STUDY Accounting NASBA FIELD OF STUDY Finance
AUTHOR Susan C. Longo, CPA AUTHOR Gary Langenwalter, CFPIM, CIRM
During this thought-provoking course, look at the opportunities that a soft This course focuses on eliminating waste from financial accounting processes
or virtual close can bring to your organization. Develop the skills needed such as accounts payable, accounts receivable, the general ledger and month-
to determine the resources used and the processes included in your end close. It will illustrate how accounting functions can be aligned with lean
current closing system. Then you will be able to begin to improve your goals and lean performance measures, and how your firm or client can make
closing process. a smooth and successful transformation to a lean accounting function.
•Select options to improve closing and reporting •Eliminate waste from financial accounting processes
•Revamp your accounting processes to speed data collection and reporting •Streamline operational accounting and performance measurement
•Implement a closing process improvement plan •Improve managerial accounting policies and procedures
PREREQUISITE Experience in designing accounting systems •Make a successful transformation to a lean accounting function
•Focus on improving the value stream and customer value
FORMAT PREREQUISITE Responsibility for planning and budgeting
★ LASN ★ SKLG
Lean Accounting for Service and Business Sustainability: Keeping Lean but With More
Nonmanufacturing Businesses Green for the Company’s Long Haul
AUTHOR Gary Langenwalter, CFPIM, CIRM AUTHOR Gary Langenwalter, CFPIM, CIRM
Lean principles originated on the factory floor at Toyota. But then they were Sustainability is now sweeping through profit and nonprofit businesses all
successfully applied in offices of manufacturing companies, and then in over the world. This course clearly shows you how to harness the power of
companies and organizations in virtually all other industries, including sustainability to give your company a huge competitive edge — attracting and
retailers, banks, airlines, hospitals, charities and universities, and all levels retaining the best employees, the best customers and the best suppliers, while
of government, even county jails and the Navy! So what are these lean reducing financial risk and lowering the cost of capital. Learn how sustainability
principles, and how can they be applied to nonmanufacturing environments in creates a new and eye-opening understanding of waste and prioritizes the many
small as well as large companies? And what are the benefits for doing so? waste reduction opportunities. Gain a practical, real-world grasp of the “triple
OBJECTIVES bottom line” which is the basis for decision making in a sustainable company.
•Grasp the basic universal principles of lean See how sustainable thinking and related tools and techniques can be used to
•Picture lean principles application in a variety of different organizations transform your operations.
•Implement lean successfully OBJECTIVES
•Make financial and non-financial reporting changes required to support lean •Identify and eliminate waste from processes throughout the company
•Capitalize on both tangible and intangible benefits of lean •Capitalize on strategic and tactical opportunities for your company
PREREQUISITE Responsibility for planning and budgeting •Improve managerial accounting policies and procedures
•Transform your company’s use of lean throughout its operations
FORMAT •Focus on increasing value to customer and improving the value stream
Text Regular $173.75 PREREQUISITE Management responsibility in finance, operations or planning
FORMAT
¹
2. enter CODE 3. click SEARCH Controllership
★ LAMA ★ BLMA
Lean Accounting and Management: Improving Bottom Line Management Accounting:

Profitability by Streamlining Operations Practical Solutions to Real World Problems
AUTHOR John Hilary Cox, J.D., Certified Six Sigma Master Blackbelt AUTHOR James Lindell, CPA, MBA
and Patrick K. Berry, CPA, CMA, CFM LEVEL Intermediate
LEVEL Advanced
Revisit and evaluate traditional and new approaches to cost control and
Learn how to minimize waste and create wealth in your organization through profitability analysis. This course teaches you to apply practical approaches
a lean accounting and management approach that improves profitability by to managerial accounting and finance. Implementation of these tools and
streamlining operations. Combine the management, accounting, control and techniques will help improve profitability, liquidity, project management and
performance measurement methods needed to support leaner operations that overall finance and accounting services.
sustain a leaner organization over the long term. Develop an action plan for
accomplishing the transition to this lean accounting and management OBJECTIVES
approach within your organization. •Apply tested and new approaches to profitability and liquidity management
•Enhance information technology understanding and user skills
OBJECTIVES •Learn effective project management skills and tools
•Increase profitability by increasing value to customers and clients •Understand techniques to obtain competitive intelligence
•Create excellence and customer-driven performance
•Improve the flow of products and services to the customer or client PREREQUISITE Management responsibility in finance, operations
•Pull products and services through the organization based upon and accounting
customer demands and requirements FORMAT
•Create perfection through continuous process improvement Text Regular $173.75
PREREQUISITE Management responsibility in finance, operations or planning 733341SUW AICPA Member $139.00
FORMAT
★ CL4MOA ★ MPSR
Outsourcing — Trends, Tools, Techniques and Management Reporting: Creating World Class Reports
Lessons to Better Your Bottom Line (formerly Management Reporting: Creating More Meaningful Reports
in Less Time!)
NASBA FIELD OF STUDY Business Management and Organization
NASBA FIELD OF STUDY Finance
AUTHOR Anthony C. LaRusso, MBA, CMA
AUTHOR Ron Rael, CPA
LEVEL Basic
LEVEL Intermediate
More and more organizations are exploring and/or implementing outsourcing
You get what you measure, so measure what you want! Maximize
programs, often based on vague observations about what others have done.
performance with balanced critical success factors. This course defines the
In such an environment, it is easy to overestimate the savings generated
factors that contribute to your organization’s success and identifies the best
by outsourcing, or to underestimate the efforts required for successful
ways to measure and report on them in a manner that inspires higher profits
implementation and ongoing success.
and better performance.
The course examines the potential benefits and pitfalls of outsourcing, both in
Learn how to design a reporting system that measures and keeps score of both
general terms and for your organization specifically. Learn how to develop a
financial and non-financial performance and develop a linked integrated system.
framework for determining when outsourcing will be successful and profitable.
Translate your firm’s strategies into key performance measures. Link those
Create a workable strategy for proceeding with an outsourcing decision.
strategies with performance and define the most critical elements of success.
Prepare the organization for the potential future use of this strategic alternative.
OBJECTIVES
OBJECTIVES
•Develop a clear understanding of the organization’s strategy
•Determine if your organization should consider outsourcing
•Translate the organization’s strategy into key performance measures
•Measure the rewards of outsourcing against the risks
•Create a “balanced scorecard” approach to measuring performance
•Establish a framework for identifying potential outsourcing activities
•Identify critical elements of success
•Develop guidelines for initial implementation and long-term management
PREREQUISITE Experience in financial management of a medium or
PREREQUISITE Experience in financial management of a medium or small company
small company
FORMAT FORMAT
★ Special Interest for Controllers & Financial Managers Business and Financial Management • Controllership 59
Business and
Financial Management go to www.cpa2biz.com
new! SPPC ★ NSFP
Strategic Planning: A Simplified and Workable Negotiating Skills for Finance Professionals:
Approach for Private Companies Get What You Want When You Want It
NASBA FIELD OF STUDY Business Management and Organization NASBA FIELD OF STUDY Communications
AUTHORS James Lindell, CPA, MBA AUTHORS Ron Rael, CPA
The ability to negotiate is not something people are born with — it is a skill
This strategic planning course helps company managers achieve operational that grows with practice. Negotiating is not compromising nor is it creating a
and financial goals. Learn a simplified and workable approach to creating, win/lose outcome. In this course, you will discover that you are better able to
implementing, monitoring and revising strategies to promote greater company negotiate for what you want when you want it by knowing the four critical
success. This course is packed with useful tips and how-to guidance that can skills of negotiation. Since each day you have opportunities to ask and get
be applied immediately. Walk through the major, strategic-management steps exactly what you want, you will gain the confidence to negotiate your way
to run an organization. Explore issues related to overall strategic management, through any situation — buying a building, hiring someone, dealing with a
the business plan, the strategic plan, budgeting, corporate culture, review difficult employee and managing resource allotments at budget time.
and monitoring of performance. Learn about a full range of techniques from
OBJECTIVES
simple- to complex-planning models. •Develop a clear understanding of negotiating as a leadership tool
OBJECTIVES •Understand what negotiating is all about and how to properly
•Understand the overall strategic management process structure a negotiating session
•Create a workable and usable business plan, whether it be a simplified •Know what it takes to create a win/win outcome
one-page plan or a more complex multi-page detailed plan •Apply the negotiating skills on a daily basis
•Create a workable and usable strategic plan — simplified or detailed •Negotiate through the landmines of personality issues
•Understand how corporate culture, leadership and staff development can •Develop a meeting environment that leads to win/win outcomes
energize or destroy strategic management principles PREREQUISITE Experience in financial management
PREREQUISITE Management experience in accounting, finance or operations
FORMAT
★ CFR ★ TNWIS
Coaching: Improving Employee Performance That’s Not What I Said! — Effective Workplace
NASBA FIELD OF STUDY Communications Communication
AUTHORS Lisa C. Polack, MLHR and Michael S. Bruner, Ph.D. NASBA FIELD OF STUDY Communications
LEVEL Basic AUTHORS Lisa C. Polack, MLHR and Michael S. Bruner, Ph.D.
Enhance your employee’s advancement by becoming a master at coaching! RECOMMENDED CPE CREDIT 8
Learn today’s top ways to track employee performance, provide corrective Become a master communicator! Learn how to speak so that you are heard,
feedback and follow up on performance problems. Build coaching skills for and listen so that you get the real message. Discover how to open lines of
specific employee situations. communication, conduct productive meetings and make persuasive presentations.
•Develop coaching skills for specific employee situations •Understand the impact of your communication style at the workplace
•Understand differences between coaching, counseling and mentoring •Listen so that you hear the real message behind the words
•Enhance interpersonal and communication skills •Understand the factors that influence communication at work
PREREQUISITE Management responsibilities •Match the message with the audience
FORMAT PREREQUISITE Management responsibilities
General Management
Business Law
★ TLWP updated ★ ABLU
CPA’s “Four Rs” of Communicating: AICPA’s Annual Business Law Update

Talking, Listening, Writing and Presenting NASBA FIELD OF STUDY Business Law
NASBA FIELD OF STUDY Communications AUTHOR Robert W. Walter, J.D.
AUTHOR Kelly Watkins, MBA LEVEL Update
RECOMMENDED CPE CREDIT 10 Use case studies based on actual legal situations to stay on top of current
This course has been written specifically for CPAs who are managers or business law developments. Keep abreast of latest employment issues,
owners in industry or public practice — to address your unique communication intellectual property developments, business disputes, M&A issues, corporate
challenges. The techniques are practical and relevant. The four key areas are: and security issues including Sarbanes-Oxley, D&O liability, business tax
avoiding conflict and costly errors by actively listening; using the power of issues and product liability issues.
positive language; giving small group presentations; and writing clear and OBJECTIVES
concise correspondence that conveys a professional image. •Keep abreast of latest business law developments
OBJECTIVES •Avoid common legal entanglements
•Save money by avoiding costly errors or misunderstandings •Resolve business disputes and protect assets
•Avoid conflict and build stronger relationships with staff •Respond to regulatory trends
•Get more done by speaking, listening and writing more effectively PREREQUISITE None
PREREQUISITE None FORMAT
★ BLT
Business Law Essentials for Accountants

NASBA FIELD OF STUDY Business Law
AUTHOR Robert E. Barnhill III, CPA, J.D., CFP
“ James Lindell does an excellent job
defining a controllers role in the current economic
LEVEL Update
environment, hence this “update”, really becomes
You’ve read The Wall Street Journal. Another company lost a product an insightful state of address on the current role
liability case or settled an employment practices suit. How did the of the controller in today’s U.S. economy. He offers
company get there? What didn’t they do? What misperceptions led
to a break in customer, supplier or employee relations? Using actual many insights into how the controller can take such
court cases, this course constructs a practical set of do’s and don’ts
to avoid costly litigation. position beyond compliance and into a leadership
OBJECTIVES
•Understand what causes litigation
•Identify business and industry practices that lose court cases
role within a mid-size private company....
”
Review from web site “Reviews” tab for AICPA’s Annual
•Minimize risk violation of recent laws Update for Controllers (see p. 54). For full review, visit
•Implement changes necessary to comply with new legislation www.cpa2biz.com
PREREQUISITE Undergraduate business law course or equivalent
practical experience
FORMAT
★ Special Interest for Controllers & Financial Managers Business and Financial Management • General Management 61
Taxation quickonlineordering: 1. go to www.cpa2biz.com
TAXATION PAGE # new! CL4HCRA
44New 2010 Health Care Reform Act: Critical 62

2010 Health Care Reform Act: Critical Tax and Insurance
Tax and Insurance Ramifications for You,
Ramifications for You, Your Business, and Your Clients
Your Business and Your Clients
44New Edition! 2010 Corporate Tax Returns
NASBA FIELD OF STUDY Tax, Specialized Knowledge and Applications
64 AUTHOR Carla Gordon, CFP, CSA, MSFS
Videocourse LEVEL Basic
44New Edition! 2010 Individual Tax Returns 64 RECOMMENDED CPE CREDIT 6 (Tax-3; Specialized Knowledge and Applications-3)
Videocourse Dramatic and significant tax and health insurance changes are coming to
44Hot Topic! IRAs, Roth IRAs, SIMPLEs and

America! The nearly $1 trillion, 10 year cost of the Patient Protection and
71 Affordable Care and Reconciliation Acts of 2010 will change the way health
insurance is delivered and how we will pay for it. Be informed of these
SEPs: Contributions, Rollovers, Distributions
changes and get tips for strategies to best deal with them.
and More
44Hot Topic! Advanced Tax Issues for Federal
OBJECTIVES
73 •Explore tax ramifications associated with implementation of the Act
•Grasp important provisions of the Patient Protection and Affordable Care
Payroll Taxes, Benefits and Form 1099s
44Hot Topic! Estate Planning Essentials:
Act of 2010 (HR 3590) and Reconciliation Act of 2010 (HR 4872) relative
73 to expanded insurance coverage, new exclusion restrictions, insurance
and health care industry controls, and consumer benefits
Tax Relief for Your Clients’ Estates •Understand how paying for health care will radically change
•Identify important planning opportunities associated with the Act for
businesses and individuals
newedition PTU PREREQUISITE None
AICPA’s Annual Federal Tax Update (2010 Edition) FORMAT

Available Mid-October 745810SUW AICPA Member $129.00
NASBA FIELD OF STUDY Taxes
AUTHOR Bill Harden, CPA, ChFC, Ph.D. 155810SUW AICPA Member $129.00
LEVEL Update
newedition TSUC
PRELIMINARY CPE CREDIT 27.5
Save time and keep current on the latest tax developments! Based on the
popular "key issue" approach designed by national experts, this comprehensive
2010 Annual Tax Update:
course covers all legislative, judicial and IRS developments of the past year Corporations and Pass-Through Entities
with a focus on implementation and compliance. Available Mid-October
Discover how to effectively and confidently complete tax planning and AUTHOR Bill Harden, CPA, ChFC, Ph.D.
compliance engagements. This update covers current developments affecting
individuals (including those regarding income, deductions and losses, tax NASBA FIELD OF STUDY Taxes
calculations, individual credits, filing matters); business entities (including LEVEL Update
those regarding S Corporations and their shareholders, C Corporations, PRELIMINARY CPE CREDIT 18.5
partnerships); estates and trusts, retirement plans and more. In this course, you will find out about the latest federal tax law changes, court decisions,
OBJECTIVES and IRS pronouncements related to partnerships, LLCs, and C and S Corporations. You
•Identify planning strategies and compliance actions resulting from the will identify ways to integrate the latest tax law changes into planning and compliance
latest changes to federal tax statutes, regulations, cases and rulings engagements and provide more value-added services to clients. With the ever changing
•Identify tax issues and planning points as a result of the 2009 and 2010 tax laws and their increased complexity, you can’t afford to miss out on this course!
cases and rulings OBJECTIVES
PREREQUISITE Familiarity with federal tax issues for individuals and •Identify and comply with new tax changes during the upcoming tax season
various entities •Utilize latest planning ideas resulting from recent changes to tax statutes,
regulations, cases and rulings
FORMAT
PREREQUISITE Familiarity with federal tax issues for various entities
Save 20%(see p. 88 for details) FORMAT
731139STND1 AICPA Member $159.20 Save 20%(see p. 88 for details)
¹
Accepted for PFS credit
2. enter CODE 3. click SEARCH Updates
newedition TSUI newedition TUPTE
2010 Annual Tax Update: Individuals and Tax Update for Pass-Through Entities:
Sole Proprietors S Corporations, Partnerships and LLCs
Available Mid-October Available Mid-October
AUTHOR Bill Harden, CPA, ChFC, Ph.D. AUTHOR Bill Harden, CPA, ChFC, Ph.D.
NASBA FIELD OF STUDY Taxes NASBA FIELD OF STUDY Taxes
PRELIMINARY CPE CREDIT 16 PRELIMINARY CPE CREDIT 16.5
Get ready for the upcoming tax season! In this comprehensive course, you will Be prepared for the issues affecting S corporations, partnerships and
learn what’s new and what has changed in the federal individual income tax arena. limited liability companies. Learn about the latest law changes, rulings and
It brings up-to-the-minute guidance on the latest tax legislation, court decisions, pronouncements affecting these pass-through entities. Flow-through taxation
and IRS pronouncements. Gain practical insights and valuable tax-saving strategies is one of the most challenging areas of practice and this course will help
from AICPA’s seasoned tax pros who know what the new laws, rules and court navigate this complexity. Provide more value to clients incorporating
decisions can mean for real-world taxpayers. With the ever changing tax laws and the latest changes into your client engagements.
their increased complexity, you can’t afford to miss out on this course. OBJECTIVES
OBJECTIVES •Identify and comply with new tax changes during the upcoming tax season
•Identify and comply with the latest requirements resulting from federal •Utilize latest tax minimization strategies resulting from recent changes to
tax statues, regulations, cases and rulings tax statutes, regulations, cases and rulings
•Utilize new planning ideas for individuals and sole proprietors resulting PREREQUISITE Familiarity with federal tax issues for flow-through entities
from recent tax changes
FORMAT
PREREQUISITE Familiarity with federal tax issues for individuals
Save 20%(see p. 88 for details) Accepted for PFS and EA credits
newedition TUFE
AICPA’s Tax Update for Financial Executives

Available Mid-October
AUTHOR Bill Harden, CPA, ChFC, Ph.D.
“ The Corporate Tax Returns Videocourse is
excellent. It provides detailed updates on various
tax laws and forms. The in-depth textbooks are
LEVEL Update
PRELIMINARY CPE CREDIT 22 a good resource to have as I have referred back
PREREQUISITE A working knowledge of business taxation
Finally, a tax course designed to meet the unique needs of financial
executives! Get the latest information on tax developments which will
impact your company. Recent tax legislation, regulations, cases and rulings
to them numerous times already.
”
Review from web site “Reviews” tab for 2009 Corporate Tax
Returns Videocourse (see p. 64). For full review, visit
will be presented from the internal management perspective. In addition you www.cpa2biz.com
will stay on top of those "hard-to-handle" issues facing members in industry
practice such as reasonable compensation for shareholders, payroll taxes
and worker classification, depreciation, UNICAP rules, and travel and
entertainment, as well as current multistate tax issues such as nexus.
OBJECTIVES
•Comply with the latest tax changes affecting businesses
•Improve tax reporting, compliance and record keeping in your company
FORMAT
Accepted for PFS and EA credits
Standing Order Option (see p. 88 for details) ★ Special Interest for Controllers & Financial Managers Taxation • Updates 63
Taxation go to www.cpa2biz.com
newedition ¹★ CITW newedition ¹★ IITW
2010 Corporate Tax Returns Videocourse AICPA 2010 Individual Tax Returns Videocourse AICPA
Learning Learning
Choose DVD/Text/Manual (ideal for group study Center Choose DVD/Text/Manual (ideal for group study Center
training!) — Available November 5, 2010 training!) — Available November 5, 2010
or On-Demand format — Available November 19, 2010 or On-Demand format — Available November 19, 2010
AUTHORS Sidney Kess, CPA, J.D., LL.M. (Manual and Text) and AUTHORS Sidney Kess, CPA, J.D., LL.M. (Manual and Text) and
Bill Harden, CPA, ChFC, Ph.D. (Text) Wendy Kravit, CPA, MBA (Text)
VIDEO MODERATOR Sidney Kess, CPA, J.D., LL.M. VIDEO MODERATOR Sidney Kess, CPA, J.D., LL.M.
PRELIMINARY CPE CREDIT DVD/Text/Manual-29.5 PRELIMINARY CPE CREDIT DVD/Text/Manual-38.5
This video-based course, featuring Sidney Kess and an expert panel, reviews This video-based course, featuring Sidney Kess and an expert panel, reviews
major developments affecting 1120 and 1120S return preparation for 2010 major developments affecting 1040 return preparation for 2010 and useful
and useful tax-planning strategies. tax planning strategies.
OBJECTIVES •Apply the latest changes when preparing federal income tax returns
•Apply the latest changes when preparing corporate income tax returns •Advise individual clients on new developments and tax saving ideas
•Advise clients or employers on new developments and tax-saving ideas in income taxation
in corporate income taxation
PREREQUISITE Knowledge of individual income taxation and
PREREQUISITE Knowledge of corporate income taxation and Forms 1120 Form 1040 preparation
and 1120S preparation
In this video, Sidney Kess, CPA, J.D., LL.M., interviews Alan J. Dlugash, CPA, MBA;
In this video, Sidney Kess, CPA, J.D., LL.M, interviews Andrew J. Fair, Esq.; Sharon Kreider, Sharon Kreider, CPA, EA; Stephen J. Krass, Esq., LL.B., LL.M.; Joseph W. Walloch,
CPA, EA; Sydney S. Traum, CPA, J.D., LL.M; Catherine A. Fitzpatrick, CPA, MST; CPA; Julie A. Welch, CPA, CFP and Christopher Williams, CPA.
Carolyn R. Turnbull, CPA, MST; Joseph W. Walloch, CPA; and Julie A. Welch, CPA, CFP.
FORMATS
FORMATS
Save 20% (see p. 88 for details)
Save 20% (see p. 88 for details) DVD/Text/Manual Regular $269.00
DVD/Text/Manual Regular $239.00 (205-min. video) AICPA Member $215.20
(205-min. video) AICPA Member $191.20 113631STND1
112641STND1
DVD/Text/Manual Regular $336.25
DVD/Text/Manual Regular $298.75 (205-min. video) AICPA Member $269.00
(205-min. video) AICPA Member $239.00 113631SUW
112641SUW
Additional Text/Manual for DVD Regular $123.75
Additional Text/Manual for DVD Regular $123.75 113641SUW AICPA Member $99.00
112651SUW AICPA Member $99.00 Additional Manual Only for DVD Regular $86.25
Additional Manual Only for DVD Regular $86.25 113651SUW AICPA Member $69.00
112661SUW AICPA Member $69.00 Accepted for EA credit
Accepted for EA credit
The On-Demand courses will include the same Video and
The On-Demand courses will include the same Video and Manual content as the DVD/Text/Manual format but not its
Manual content as the DVD/Text/Manual format but not its Text content in order to provide a quicker, smaller-size
Text content in order to provide a quicker, smaller-size update on tax developments.
update on tax developments.
Preliminary Regular/
Preliminary Regular/ CPE On-Demand CPE Credit AICPA Member
2010 Kess Individual Tax Update 9.5 $161.25
2010 Kess Corporate Tax Update 10.5 $173.75 On-Demand Series 1534710SUW Taxes $129.00
On-Demand Series 153431SUW Taxes $139.00
2010 Kess Individual Tax Update: Key Developments, 2.5 $61.25
2010 Kess Corporate Tax Update: 3.5 $73.75 Filing, Exemptions, Income 153481SUW $49.00
Key Developments, S Corporations 153441SUW $59.00
2010 Kess Individual Tax Update: Distributions, 3.5 $73.75
2010 Kess Corporate Tax Update: 3.5 $73.75 Education, Business Transactions, Gains and Losses $59.00
Tax Accounting, Income, Deductions 153451SUW $59.00 153491SUW
2010 Kess Corporate Tax Update: 3.5 $73.75 2010 Kess Individual Tax Update: Adjustments to Income, 3.5 $73.75
Employee Benefits, Credits, AMT 153461SUW $59.00 Itemized Deductions, ATM, Credits 153501SUW $59.00
Note: Accessible immediately after completing the purchase process on www.cpa2biz.com Note: Accessible immediately after completing the purchase process on www.cpa2biz.com
¹
For more information or to order, go to www.cpa2biz.com/cpe For more information or to order, go to www.cpa2biz.com/cpe
Updates
Business Tax
hottopic HOT updated ★ CITW
AICPA’s Hottest Tax Topics for 2010 AICPA’s 2010 Corporate Income Tax Returns Workshop
NASBA FIELD OF STUDY Taxes by Sid Kess
AUTHOR William R. Bischoff, CPA, MBA Available Early October
LEVEL Intermediate NASBA FIELD OF STUDY Taxes
RECOMMENDED CPE CREDIT 16 AUTHORS Sidney Kess, CPA, J.D., LL.M and Bill Harden, CPA, ChFC, Ph.D.
Two things you can count on are important new tax developments, and LEVEL Intermediate
economic, social and demographic trends that turn out to have important RECOMMENDED CPE CREDIT 29.5
tax implications. Boy, do we have a bunch this time around! This course
highlights the hottest tax topics — those that can change every year and Give yourself the AICPA advantage with our unique perspective on the latest tax changes
affect many of your individual, small business and corporate clients. including the recent tax acts. Look at the most recent tax laws and other practical
developments affecting corporations and pass-through entities. Consider the real
OBJECTIVES world practical applications designed by national tax experts, Sid Kess and Bill Harden.
•Shepherd clients through tough economic times with proactive tax-saving
advice and strategies. OBJECTIVES
•Take advantage of new planning opportunities created or enhanced by •Understand the latest tax developments
recent developments •Advise clients and employees on the latest tax-planning ideas
•Keep up to date on small business tax developments •Apply recent tax developments and legislative changes for the greatest
•Keep up to date on tax law changes benefit to your clients
PREREQUISITE Basic knowledge of corporate taxation
PREREQUISITE Basic understanding of individual and business taxation
FORMAT
FORMAT
Text Regular $211.25 Save 20% (see p. 88 for details)
updated ★ TRC updated ★ TRPT
AICPA’s 2010 Tax Review Series: C Corporations AICPA’s 2010 Tax Review Series: S Corps, LLCs, and
Available Mid-October Other Pass-Through Entities
NASBA FIELD OF STUDY Taxes Available Early October
AUTHOR Bill Harden, CPA, ChFC, Ph.D. NASBA FIELD OF STUDY Taxes
LEVEL Intermediate AUTHORS Bill Harden, CPA, ChFC., Ph.D., Robert Ricketts, Ph.D., CPA and
RECOMMENDED CPE CREDIT 24 Larry Tunnell, Ph.D., CPA
Use a hands-on approach to tackle key business tax issues including the latest LEVEL Intermediate
business tax developments. Apply the latest changes when preparing federal RECOMMENDED CPE CREDIT 17
income tax returns and advise clients on new developments and tax-saving This course drills down on the key tax issues impacting S Corps and other pass-
ideas for C Corporations. As a perfect companion to the related pass-through through entities. It is the perfect companion to the related C Corp course in this series.
entities course in this series, many key tax return issues are covered. Both of these courses will tackle key business tax issues using a hands-on approach
OBJECTIVES as well as covering the related latest business tax developments. You will truly be
• Apply the latest changes in preparing federal corporate income tax returns getting tax return training from the industry’s best! You will not only reinforce your
• Advise clients on developments and tax-saving ideas understanding of frequently used principles, but will also receive a wealth of tax
• Updated tax rates and inflation adjusted limitations planning tips and strategies. Learn how to apply the latest changes when preparing
PREREQUISITE Knowledge of corporate income taxation federal income tax returns and advise clients on new developments and tax-saving
ideas for pass-through entities. Many key tax return issues are covered in this course.
FORMAT OBJECTIVES
Save 20% (see p. 88 for details) •Apply the latest changes when preparing federal pass-through income tax returns
Text Regular $179.00 •Advise individual clients on latest developments and tax-saving ideas
733643STND1 AICPA Member $143.20 PREREQUISITE Knowledge of pass-through entities income taxation
733643SUW AICPA Member $179.00 Save 20% (see p. 88 for details)
Standing Order Option (see p. 88 for details) ★ Special Interest for Controllers & Financial Managers Taxation • Updates • Business Tax 65
updated ★ ITTF updated DIRS
International Taxation: To and From the United States Tips and Traps for Dealing with the IRS: From Start to
NASBA FIELD OF STUDY Taxes Finish
AUTHOR Michael Tilton, CPA, J.D. NASBA FIELD OF STUDY Taxes
LEVEL Intermediate AUTHOR Wendy Kravit, CPA, MBA
This course highlights initiation of inbound U.S. operations by foreign RECOMMENDED CPE CREDIT 8
businesses and outbound foreign operations by U.S. businesses through a Are you prepared to face the IRS, starting with preparation of a client’s return
representative office, manufacturing branch, incorporation of a subsidiary or all the way through the audit and collection processes? This course gives you
use of a joint venture, partnership or limited liability company. Become adept practical insights on everything needed to choose or reject a tactic when
at completing U.S. tax reporting for outbound transactions and operations. dealing with the IRS. It will help you represent a client with confidence and
Comply with U.S. customs reporting and withholding tax reporting for inbound show how to evaluate your client’s options. Recognize what triggers an audit,
transactions and operations. Carefully examine U.S. and international taxation how to negotiate, settle an appeal, and how to qualify for an IRS collection
rules, the latest planning techniques and legislative changes. program. Develop a tax compliance strategy by focusing on the rules the IRS
OBJECTIVES must follow and the latest tax court cases. Evaluate the pros and cons of
•Comply with U.S. tax reporting requirements for inbound and outbound installment agreements, offers in compromise and other strategies. Keep up
transactions and operations to date on the latest laws, regulations, rulings and cases.
•Participate in a client’s growth into the international arena OBJECTIVES
•Find the tax benefits in the far-reaching changes made by the American •Deal effectively with the IRS from basic to major issues
Jobs Creation Act of 2004 •Evaluate pros and cons of installment agreements, offers in compromise
PREREQUISITE A working knowledge of U.S. business and corporate taxation and other strategies
•Identify the latest legislative, judicial and administrative developments
FORMAT
•Analyze applicability of recent case settlements
731896SUW AICPA Member $159.00 PREREQUISITE Experience in business taxation
FORMAT
★ BASB CHBT
Buying and Selling Businesses: The CPA’s Role Closely Held Business Taxation:
NASBA FIELD OF STUDY Taxes, Finance 49 Practical Ways to Cut Taxes
AUTHOR Scott D. Miller, CPA/ABV, CVA NASBA FIELD OF STUDY Taxes
LEVEL Intermediate AUTHOR William R. Bischoff, MBA, CPA; Bill Harden, CPA, ChFC, Ph.D.;
RECOMMENDED CPE CREDIT 14 (Taxes-11, Finance-3) Scott D. Miller, CPA/ABV, CVA; and Bruce Nelson, CPA
Become the key adviser to your client or employer who is buying or selling a LEVEL Intermediate
business. Your advice will impact the client for years to come! Lead the team RECOMMENDED CPE CREDIT 11
of advisers with a keen overview of the transaction in addition to specific tax Walk away with 49 practical tax strategies for the challenges facing your
and accounting technical advice. Buying and selling a business involves more closely held business clients.
than calculating a transaction gain or loss; it must be valued, due diligence
OBJECTIVES
must be conducted, and various stakeholders will be impacted.
•Recognize developing tax issues that are impacted by the business operations
OBJECTIVES •Explore strategies relating to depreciation, benefits, choice of entity, basis
•Understand deal factors and become acquainted with the team considerations, financing alternatives, compensation and accounting methods
of advisers involved with the transaction •Implement strategies to reduce the taxes paid by the business
•Become familiar with due diligence procedures and transaction documentation •Recognize and plan for the impact of the business taxes on the owners
•Understand the basics of alternative valuation methodologies of the business
•Analyze the gain/loss of asset-based or stock-based transactions
PREREQUISITE Basic knowledge of business taxation
•Identify key buyer groups and the impact of a sale on them
•Structure compensation alternatives for buyers and sellers FORMAT
PREREQUISITE Experience in business taxation Text Regular $186.25
FORMAT
2. enter CODE 3. click SEARCH Business Tax
★ PSAS DTT
Mergers, Acquisitions and Sales of Closely Held Delving Into Top 12 Issues for Partnerships,
Businesses: Advanced Case Analysis LLCs and S Corporations
AUTHOR Scott D. Miller, CPA/ABV, CVA AUTHORS Robert Ricketts, Ph.D., CPA and Larry Tunnell, Ph.D., CPA
LEVEL Advanced LEVEL Advanced
There is typically no more financially important decision an owner makes than This course reviews specialized issues in the taxation of partnerships, LLCs
the purchase or sale of a business. Business transactions are marquee events and S Corps. Twelve common issues, each providing significant tax-planning
in the history of most closely held businesses and, therefore, demand great opportunities or potential traps for the unwary, are identified and the tax
attention to detail and process. Follow the real-life situations in this course consequences associated with different types of pass-through entities are
so you can be your clients’ trusted strategic advisor. explored. Case studies are included with each issue.
Many skill sets are involved in this process and topics such as accounting,
OBJECTIVES
taxes, negotiations, business valuations, strategic thinking, finance, family
•Analyze pass-through entity balance sheets to recognize potential tax
businesses and group dynamics are covered in this course.
opportunities or costs
OBJECTIVES •Consider and evaluate alternative approaches to common transactions that
•Understand transaction strategy and structure may take advantage of opportunities or minimize costs
•Be effective in establishing transaction “price” •Recognize how multiple provisions of the tax law are applied simultaneously
•Master the common elements in negotiated transactions to complex transactions
•Get the best results out of comparing asset and stock transactions •More thoroughly evaluate the impact of entity choice on different types
• Save a business for its employees or for the family of transactions, ranging from the renegotiation of debt instruments to
PREREQUISITE Experience in business taxation liquidating distributions to owners, to determining the owners’ liability
for self-employment taxes
FORMAT
Text Regular $198.75 PREREQUISITE Intermediate courses in taxation of partnerships, LLCs and
732865SUW AICPA Member $159.00 S Corps, or equivalent knowledge or experience
FORMAT
updated ★ TLLLO updated ★ NBLLC
Taxation Essentials of LLCs, LLPs, LPs LLC and Partnership Taxation: Beyond the Basics
and Other Partnerships NASBA FIELD OF STUDY Taxes
NASBA FIELD OF STUDY Taxes AUTHORS Robert Ricketts, Ph.D., CPA and Larry Tunnell, Ph.D., CPA
AUTHORS Robert Ricketts, Ph.D., CPA and Larry Tunnell, Ph.D.,CPA LEVEL Intermediate
OBJECTIVES
RECOMMENDED CPE CREDIT 17 •Determine the consequences of selling a partnership or LLC interest
Develop a comfort level with the basic conceptual framework underlying partnership •Adjust the basis of partnership or LLC property following distributions
and LLC taxation, with an emphasis on explaining the tax consequences associated of multiple properties
with issues that are most frequently confronted by tax practitioners. •Allocate income, gain, loss and deduction among partner/members to properly
reflect their agreed-upon interests in partnership or LLC economic activities
OBJECTIVES
•Make elections to protect partners and LLC members from unwelcome future
•Recognize the differences between the various forms of pass-through entities
consequences arising from current distributions, sales and/or transfers of
•Determine the tax consequences, for both investors and the entity, of the
interests in the partnership
most common partnership and LLC transactions
PREREQUISITE Completion of the AICPA course Taxation of LLCs, LLPs, LPs
•Understand how to handle tax-reporting issues associated with LLC and
and Other Partnerships or equivalent knowledge and experience
partnership operations
•Apply the at-risk and passive activity loss limitations to pass-through FORMAT
losses from partnerships and LLCs Text Regular $211.25
•Distinguish between distributions and compensatory payments to partners 731678SUW AICPA Member $169.00
and recognize the tax consequences of each type of payment
PREREQUISITE None
FORMAT
Standing Order Option (see p. 88 for details) ★ Special Interest for Controllers & Financial Managers Taxation • Business Tax 67
updated ★ APLPT BDPTE
Advanced Tax Strategies for LLC and Basis/Distributions for Pass-Through

Partnership Transactions Entities: An IRS Hot Spot
beslter
AUTHORS Robert Ricketts, Ph.D., CPA and Larry Tunnell, Ph.D., CPA AUTHORS Robert Ricketts, Ph.D., CPA,
Larry Tunnell, Ph.D., CPA and Gregory B. McKeen, CPA
LEVEL Advanced
RECOMMENDED CPE CREDIT 16 LEVEL Advanced
sel
Focus on a broad range of distribution issues including disproportionate RECOMMENDED CPE CREDIT 16
distributions of “hot” assets and structuring distributions to retiring partners in
This course addresses the rules that are used to
order to maximize tax benefits for both the retiring partner and the partnership.
determine basis for partnerships and S Corporations
OBJECTIVES and puts the computation of basis in the contexts that often come under scrutiny
•Analyze partnership or LLC balance sheets to recognize potential tax traps — loss limitations, distributions and sales of an interest, among others.
associated with distributions and other transfers between a partnership
or LLC and its partner/members OBJECTIVES
•Recognize opportunities to make tax-free exchanges of like-kind properties •Compute the basis of a partnership interest or S Corporation stockholding
through the partnership or LLC •Determine the amount and the character of income or loss the partner or
•Structure "retirement" distributions to maximize after-tax benefits to the distributee- shareholder should recognize because of distributions of property or money
partner or LLC member and minimize after-tax costs to the partnership or LLC •Apply the basis, at-risk and passive activity loss limitations to pass-through
•Understand the tax consequences associated with transferring equity interests to losses from partnerships, LLCs and S Corporations
partners or LLC members that are not commensurate with their capital contributions •Evaluate the tax treatment of sales of either partnership interests or
•Determine the tax consequences associated with the merger of two or more S Corporation stock
partnerships/LLCs or the division of a single entity into two or more entities •Adjust the basis of partnership or LLC property following certain distributions
and transfers of interests in the entity
PREREQUISITE Completion of LLC and Partnership Taxation: Beyond the
Basics or equivalent knowledge and experience PREREQUISITE Experience in business taxation of pass-through entities
FORMAT FORMAT
updated ★ SCORP updated ★ ADVSC
S Corporations Key Issues, Compliance and Strategies: Advanced Tax Strategies for S Corporations
An IRS Target Area NASBA FIELD OF STUDY Taxes
(formerly S Corporations: The Ins and Outs of Tax Reporting and Planning)
AUTHOR Hughlene Burton, Ph.D., CPA
LEVEL Advanced
AUTHOR Gregory B. McKeen, CPA
LEVEL Basic
The tax practitioner needs to understand the intricacies of the ever-popular
RECOMMENDED CPE CREDIT 14 S Corporation form of doing business. The ins and outs of planning and
Once again the darling form for many businesses. Find out why during reporting successful, complex S Corporation transactions are set out in
this information-packed course. Practical, real-life examples give ideas to this course. It also covers the latest tax rules that govern the taxation of
immediately apply for your S Corporation clients. Review the advantages S Corporations and will help minimize your client’s tax bill with winning
of the S Corporation tax rules. Minimize your client’s tax bill with the latest strategies related to S Corporations.
business and tax strategies that make S Corporations so popular. Comply OBJECTIVES
with the unique tax reporting rules for completing Form 1120S. Decide if •Apply the rules related to acquisitions and liquidations of S Corporations
an S corporation is your client’s entity of choice. •Explain the uses of trusts as S Corporation shareholders
OBJECTIVES •Understand the complex rules of basis and distributions
•Comply with federal and state S Corporation laws and regulations •Explore the use of redemptions in S Corporations
•Apply special elections and tax treatments in S Corporations PREREQUISITE Completion of the AICPA course S Corporations Key Issues,
•Select tax planning ideas to utilize in S Corporations Compliance and Strategies: An IRS Target Area or equivalent knowledge
•Understand the complex rules of S Corporation distributions and experience
PREREQUISITE None
FORMAT
¹
Individual Tax
updated CEKI updated ★ TPOC
Choice of Entity – Key Issues: S Corp, C Corp, Innovative Tax Planning for Small Businesses:
Partnership, LLC and Sole Proprietorship Corporations, Partnerships & LLCs
AUTHOR Bill Harden, CPA, ChFC, Ph.D. AUTHOR William R. Bischoff, MBA, CPA
This course targets the ever increasing tax advantages and disadvantages This fast-paced, information-packed program showcases state-of-the-art
of general and limited partnerships, C and S Corporations, LLCs and LLPs, planning ideas and tax-saving devices to show you how to keep more profits in
as well as individual proprietorships. It will help you hone in on the key issues the pockets of corporate clients and business owners. And, all with an emphasis
surrounding the myriad factors that drive the optimal form of organization for on the current year’s returns. This course helps you offer clients quality service.
a business. The course also includes plenty of case studies from real life
client situations. OBJECTIVES
•Keep up to date on tax law changes and developments
OBJECTIVES •Solve the unique tax problems affecting small businesses
•Make the best decision when forming a tax entity •Identify savings opportunities and pinpoint tax traps
•Know precisely when an entity change is needed to achieve business or •Explain changes in each client’s tax situation
tax advantages •Substantially cut small business clients’ tax bills
•Avoid getting snared by the complex tax law provisions on the selection,
organization, restructuring and liquidation of business forms PREREQUISITE Basic knowledge of corporate income taxation
•Match business and tax strategies to the appropriate business form FORMAT
PREREQUISITE Experience in business taxation Text Regular $198.75
FORMAT
753381SUW AICPA Member $139.00 new! MSSU
Introduction to Multistate Income and Sales &

Use Taxes
Available Mid-October
updated TPT AUTHOR Bruce Nelson, CPA
LEVEL Basic
Complete Taxation of Property Transactions:
From Acquisition to Disposition
As a result of recent declines in revenues, along with increased audit activities,
NASBA FIELD OF STUDY Taxes states are becoming extremely aggressive in their tax collection efforts.
AUTHOR Shelley Rhoades-Catanach, Ph.D., CPA Advancing technology, coupled with business growth and sales across state lines,
has led to greater complexity and increased states’ efforts to reach out and tax
LEVEL Intermediate
additional business activities. While multistate taxation has become increasingly
RECOMMENDED CPE CREDIT 10 problematic, it provides ample opportunities to reduce business taxes and avoid
Gain a comprehensive and practical understanding of the various complex tax expensive pitfalls. With this course, learn the essentials of multistate income
laws dealing with property transactions from acquisition to disposition. This taxation and how the apportionment and allocation of business activities will
course provides a thorough analysis of the rules dealing with depreciation, drive the taxation of the business in each state as well as its overall level of
amortization, like-kind exchanges, involuntary conversions and sale of property. state and local taxation. You will also find out which transactions may be
It also covers a host of important property-related timing issues and planning subject to a sales or use tax and what jurisdiction may tax it.
opportunities that can lead to significant tax savings. OBJECTIVES
OBJECTIVES • Grasp the key principles of multistate taxation
•Calculate depreciation on tangible property • Tackle the concept of nexus and resulting taxation of multistate activities
•Calculate amortization on intangible property • Identify approaches to multistate income tax planning
•Calculate adjusted tax basis on fixed assets • Recognize which transactions are subject to sales & use taxes and
•Apply proper treatment to like-kind exchanges and involuntary conversions which are exempt
•Determine the amount of gain or loss on the sale of property • Recognize key issues affecting specific industries
•Implement comprehensive property tax strategies to minimize taxes • Conduct examinations by state taxing authorities
PREREQUISITE Familiarity with federal tax issues for property transactions PREREQUISITE None
FORMAT FORMAT
Standing Order Option (see p. 88 for details) ★ Special Interest for Controllers & Financial Managers Taxation • Individual Tax 69
updated ★ MIT updated ★ CT-GST
Multistate Income Tax: Simplifying the Complexities Sales and Use Tax: Guide to Doing It Right
AUTHOR Bruce Nelson, CPA AUTHOR Bruce Nelson, CPA
Knowing both the theoretical disputes and the “nuts and bolts” of compliance With the growth in electronic commerce, service industries, and multistate
is essential to success in the state income tax arena. This course will help you business, the sales and use tax is an area of increasing complexity and
develop a working knowledge of multistate tax compliance, industry specific concern to accountants as states try to extend their tax reach. Mishandling
state laws and related planning opportunities. these taxes can result in lost sales, tax overpayments and possible penalties.
OBJECTIVES Use this guide to offer clients the greatest counsel and protection in light of
•Calculate state income tax base and its conformity to federal taxable income increased state audit activity caused by declining state revenues.
•Identify apportionment issues — for example, composition of sales, property OBJECTIVES
and payroll factors •Understand the latest tax needs, laws and regulations
•Evaluate alternative filing methods for multistate taxpayers •Nexus (where do you have to file?)
•Be informed of the latest news regarding nexus concerns, the impact of •Identify the effect of interstate e-commerce
e-commerce and best planning practices •Analyze state tax laws affecting specific industries
PREREQUISITE Experience in corporate taxation •Understand and substantiate tax exclusions and exemptions
PREREQUISITE Experience in corporate taxation
FORMAT
updated IITW updated TRNB
AICPA’s 2010 Individual Income Tax Returns Workshop AICPA’s 2010 Individual Tax Review Series:
by Sid Kess Nuts and Bolts
Available Early October Available Early October
AUTHORS Sidney Kess, CPA, J.D., LL.M. and Wendy Kravit, CPA, MBA AUTHOR Wendy Kravit, CPA, MBA
Get your tax return training from the industry’s best. Wendy Kravit provides This outstanding course covers the nuts and bolts of individual federal tax
the latest practical insights culled from recent tax changes, including the returns. It is the perfect primer for the follow up Beyond the Basics course.
2010 and 2009 Tax Acts in this workshop originated by Sidney Kess. Start These two courses comprise the individual tax review series, which provide
out with a roundup of all the important tax changes from nationally recognized the latest practical insights from nationally recognized tax experts. Both
tax experts. Then get a complete working knowledge of tax return issues. courses will not only drill down on the critical tax areas, but will also cover
the latest tax developments. Learn how to apply the latest changes when
OBJECTIVES preparing federal individual income tax returns and advise clients on new
•Apply the latest changes when preparing federal individual income developments and tax-saving ideas for individuals. Many key tax return
tax returns issues are covered.
•Advise clients on new developments and tax-saving ideas in individual
income taxation OBJECTIVES
•Apply the latest changes when preparing federal individual income tax returns
PREREQUISITE Basic knowledge of individual income taxation and •Advise individual clients on developments and tax-saving ideas
Form 1040 preparation
PREREQUISITE Familiarity with individual income tax issues
FORMAT
FORMAT
Save 20% (see p. 88 for details)
Text Regular $189.00 Save 20% (see p. 88 for details)
735225STND1 AICPA Member $151.20 Text Regular $159.00
¹
2. enter CODE 3. click SEARCH Individual Tax
updated TRBB TSBE
AICPA’s 2010 Individual Tax Review Series: Tough Times: Best Tax and Financial Planning
Beyond the Basics Strategies for a Bad Economy
(formerly Cutting Taxes and Conserving Cash in a Troubled Economy:
Available Early October Winning Tax Strategies for Your Clients)
AUTHOR Wendy Kravit, CPA, MBA AUTHOR William R. Bischoff, MBA, CPA
This outstanding course covers the more difficult aspects of individual federal tax
During recessionary times, conserving cash is key. Help clients successfully
returns, and is the perfect follow up for the primer Nuts and Bolts course. These two
weather the storm by helping them cut their taxes and conserve cash.
courses comprise the individual tax review series, which provide the latest practical
insights from nationally recognized tax experts. Both courses will not only drill down OBJECTIVES
on the critical tax areas, but they will also cover the latest tax developments. Learn •Understand how triggering investment, real estate, and business losses can
how to apply the latest changes when preparing federal individual income tax save current taxes and maximize future tax flexibility
returns and advise clients on new developments and tax-saving ideas for individuals. •Help insolvent and financially troubled clients take advantage of beneficial
tax provisions
OBJECTIVES •Get the best tax results from real estate short sales and foreclosures
•Apply the latest changes when preparing federal individual income tax returns •Show clients how to claim tax deductions for IRA and 529 plan losses
•Advise individual clients on developments and tax-saving ideas •Advise clients on how to access retirement account cash without triggering
PREREQUISITE Familiarity with individual income tax issues adverse tax consequences
•Explain tax-smart ways to “hunker down and keep it in the family”
FORMAT
•Arrange tax-smart loans between family members and businesses and
Save 20% (see p. 88 for details) their owners
Text Regular $149.00 •Recognize why “perfect storm” for Roth IRAs is going on right now
733633STND1 AICPA Member $119.20 •Help clients implement some easy and foolproof wealth building strategies
Text Regular $186.25 PREREQUISITE Basic knowledge of individual and business taxation
updated IRSS Text Regular $173.75
IRAs, Roth IRAs, SIMPLEs and SEPs:
Contributions, Rollovers, Distributions
and More
NASBA FIELD OF STUDY Taxes hot ic!
AUTHOR Beth Stenberg, CPA
top
LEVEL Intermediate
Individual Retirement Accounts (IRAs), including
traditional IRAs, Roth IRAs, SIMPLEs, SEPs, are investments owned by
many individual taxpayers and are an excellent way for workers to save
for retirement. Although the basic IRA began as a fairly simple investment
“ This course is an excellent way to keep track
on taxes. The authors start from the beginning and
tool, the complications increased dramatically as the types of IRAs increased.
Not only have the types of IRAs expanded, but options such as contributions,
rollovers, and distributions, intended to add increased flexibility have also
clearly present the current tax situation....
”
Review from web site “Reviews” tab for 2009 Individual Tax
Returns Videocourse (see p. 64). For full review, visit
increased complexity. This course is designed to provide practical insights into
all tax aspects of IRAs and help CPAs successfully manage the complexities. www.cpa2biz.com
OBJECTIVES
•Grasp the tax advantages of traditional IRAs, Roth IRAs, SIMPLEs and SEPs
•Make the appropriate investment vehicle decision
•Master the requirements surrounding contributions, rollovers, and
distributions and avoid associated penalties and excise taxes
PREREQUISITE Familiarity with federal tax issues for IRAs
FORMAT
★ Special Interest for Controllers & Financial Managers Taxation • Individual Tax 71
TPOI updated HPTPS
Innovative Tax Planning for Individuals Critical Tax Issues for Increasing Wealth
and Sole Proprietors NASBA FIELD OF STUDY Taxes
NASBA FIELD OF STUDY Taxes AUTHOR William R. Bischoff, MBA, CPA
LEVEL Intermediate
AUTHOR William R. Bischoff, MBA, CPA
LEVEL Intermediate
Employ recent tax legislation changes to turn your older, more affluent and
RECOMMENDED CPE CREDIT 15 self-employed tax clients into profitable financial planning clients. With
This information-packed course is brimming with the latest innovative fully-coordinated planning techniques, you can increase your clients’ cash
techniques for building and conserving wealth, employing beneficial tax flow and protect their assets while reducing taxes.
planning and investment strategies. AICPA tax experts dissect the details of Focus on strategies that are only available to the self-employed. Look at
the most current tax laws and other new developments to extract every sliver the latest ideas in college funding. Help your older clients make the right
of tax benefits. decisions on retirement account contributions and distributions.
•Increase client wealth by focusing on tax-saving angles and exploring •Use artful strategies for the self-employed
investment opportunities •Implement state-of-the-art college financing and tax benefit strategies
•Recognize planning opportunities to be found in new and recent •Advise older clients on how to preserve wealth and transfer it to the next generation
tax developments •Employ tax planning in the event of divorce
•Use tax law changes to your client’s best advantage •Take advantage of favorable estate tax rules
PREREQUISITE Basic knowledge of individual income taxation PREREQUISITE Basic knowledge of individual financial planning and taxes
FORMAT FORMAT
Accepted for PFS credit Accepted for PFS and EA credit
updated TPESB updated ★ PTBN
Critical Tax Issues and Money Management Ideas for Essentials of Federal Payroll Taxes,
Your Growing, Middle Income Clients Benefits and New Hire Reporting
AUTHOR William R. Bischoff, MBA, CPA AUTHOR Beth Stenberg, CPA IRS c!
pi
h tto
o
With integrated tax and financial planning strategies, help clients reeling Avoid the havoc that the burden of employee payroll administration puts
from stock market and real estate meltdowns to plan ahead and build on your small business clients. This course is designed to provide practical
financial security in today’s uncertain world. Put your middle-income pointers for managing the payroll tax and reporting function. This course also
clients back on the path to financial security. shows how to handle reporting and withholding requirements for employee
By using engagement worksheets and checklists, help clients save more, pay benefits. Learn the requirements in the new hire reporting. Understand how to
lower taxes and reduce risk. Guide your clients through planning for income avoid the frequent penalties in payroll tax reporting while decreasing the load
and deductions, home ownership, savings, investments and retirement. of payroll tax administration.
•Help clients achieve long-term financial security through personalized •Understand IRS requirements for new hire reporting
game plans •Prepare timely and accurate reports for employees
•Advise clients how to make smart decisions on housing, insurance and •Make timely payroll tax deposits and payments
investments •Become familiar with handling household employment tax reporting
•Develop a retirement savings program that will meet the client’s needs PREREQUISITE None
•Maximize tax-saving and wealth-building opportunities at the client’s job
FORMAT
•Employ a budgeting system to help the client eliminate debt and negative cash flow
PREREQUISITE Basic knowledge of individual financial planning and taxes 745800SUW AICPA Member $149.00
FORMAT
¹
Accepted for PFS and EA credit
Practice, Research,
Estate Planning & Nonprofit
updated ★ AFPT ITET
Advanced Tax Issues for Federal Payroll Taxes, Form 1041: Income Taxation of Estates and Trusts
Benefits and Form 1099s NASBA FIELD OF STUDY Taxes
NASBA FIELD OF STUDY Taxes AUTHOR William Lester, CPA, J.D., LL.M.
IRS c!
AUTHOR Beth Stenberg, CPA pi LEVEL Basic
hotto
LEVEL Advanced RECOMMENDED CPE CREDIT 10
RECOMMENDED CPE CREDIT 10 Explore a nuts-and-bolts approach to the complicated interplay of fiduciary
Tackle the complex issues involved in employer/employee payroll tax matters. and income tax rules for accounting for the income and expenses of estates
This course clears up the often confusing and complex issues involving and trusts. Get invaluable practice from comprehensive case studies, and
employee vs. independent contractor. It also will enlighten you on the various understand the provisions of subchapter J covering estates, trusts,
actions an employer and its CPA can undertake to minimize the risk of beneficiaries and decedents. Examine grantor trusts and planning for children
misclassification. Resolve payroll tax-related issues involving the variety of under 18 years of age. Cover tax computations, tax-saving tips and much more.
employee benefit plans. Master the often confusing rules for Form 1099 OBJECTIVES
reporting — when, what form and how much to report. •Apply the concepts of federal income taxation of estates and trusts
OBJECTIVES •Understand the provisions of subchapter J covering estates, trusts,
•Lock down the statutory definitions of an employee and non-employee beneficiaries and decedents
•Correctly classify employees and independent contractors for payroll •Understand grantor trusts and special problems of the Kiddie Tax for
tax purposes children under 18 years of age
•Resolve worker classification issues with the IRS settlement program PREREQUISITE Basic knowledge of federal income taxation
•Comply with Form 1099 reporting requirements
FORMAT
•Address payroll tax issues involving benefit plans
PREREQUISITE Working knowledge of payroll tax issues or payroll tax 736946SUW AICPA Member $149.00
functions
Accepted for PFS credit
FORMAT
EPE
Estate Planning Essentials: Tax Relief

for Your Clients’ Estates
“ The self-study tax CPE course was
comprehensive and easy to read. This course gave
AUTHOR Carla Gordon, CFP, CSA, MSFS hot ic!
LEVEL Basic top a broad outline of payroll tax issues. I found useful
What is the estate tax? What is the gift tax? How are
they inter-related? Incorporate the latest developments
information to share with fellow staff members.
Review from web site “Reviews” tab for Advanced Tax
”
Issues for Federal Payroll Taxes, Benefits and Form
in the estate and gift tax and explore the use of wills, 1099s (see p. 73). For full review, visit www.cpa2biz.com
trusts, and life insurance as vehicles to reduce the estate tax. Whether your
clients are accumulating wealth, or planning for its distribution upon death,
you can advise them on the most tax efficient way to structure their affairs to
minimize the taxation on the transfer of their wealth to intended beneficiaries.
With the current state of transfer taxation up in the air, planning for
alternatives has never been more important.
OBJECTIVES
•Grasp the structure of the estate and gift tax
•Learn about alternative legislation possibilities
•Minimize transfer taxes by incorporating exemptions and credits
•Advise clients on filing requirements for Forms 706 and 709
PREREQUISITE None
FORMAT
★ Special Interest for Controllers & Financial Managers Taxation • Practice, Research, Estate Planning & Nonprofit 73
AEP revised ¹★ EO-F990
Advanced Estate Planning: Practical Strategies Form 990: AICPA’s Answer to

for Your Clients Unlocking the Tax Complexities
NASBA FIELD OF STUDY Taxes Choose Text or DVD/Manual (ideal for
AUTHOR Harry W. Wolff Jr., J.D. group study training!) format
LEVEL Advanced NASBA FIELD OF STUDY Taxes
RECOMMENDED CPE CREDIT 9 AUTHOR Robert R. Lyons, CPA
Help your top clients protect their estate’s assets from the estate tax. Once your VIDEO MODERATOR Julie L. Floch, CPA hot ic!
clients have accumulated wealth, varying techniques utilizing wills, foundations, LEVEL Basic
top
and trusts can be employed to minimize or completely eliminate transfer taxes
and even generate current tax deductions. This course will show how to employ
Text-15; DVD/Manual-18
these planning devices to help your clients meet their family planning and
charitable contribution goals while protecting their assets. With the current Form 990, once a relatively simple form, has been completely rewritten
state of transfer taxation up in the air, planning for alternatives has never and become more complex. Not only are CPAs required to perform numerical
been more important. computations, but they now must answer probing IRS questions about the
entity’s operations and structure.
OBJECTIVES
•Grasp various types of trusts and life insurance that may be used in an OBJECTIVES
effective estate plan •Become familiar with and understand the current Form 990 with
•Utilize credits and deductions available to reduce estate and gift taxes updated instructions.
•Minimize estate and gift transfer taxes by advising your clients on planning •Complete the 990 tax form
techniques and opportunities •Understand and solve unique filing problems
•Consider the latest developments surrounding proposed elimination of •Handle extensive compensation reporting
estate taxes scheduled for 2010 and their potential reinstatement PREREQUISITE None
PREREQUISITE Basic knowledge of estate and gift taxation In this video Julie L. Floch, CPA, Partner and Director of Not-For-Profit Services,
Richard A. Eisner & Company, LLP; closely reviews Form 990 with Diane Cornwell, CPA,
FORMAT founder of StarFish Consulting Group; and Robert R. Lyons, CPA, Managing Director of Tax
Text Regular $186.25 Services, Nonprofit Group, of Marks Paneth & Shron LLP and author of this course.
736981SUW AICPA Member $149.00 FORMATS
★ AF990 DVD/Manual Regular $273.75
Form 990: Moving Beyond the Basics 181456SUW
NASBA FIELD OF STUDY Taxes Additional Manual Regular $73.75
AUTHOR Robert R. Lyons, CPA for DVD AICPA Member $59.00
351456SUW
LEVEL Advanced
Accepted for YB and EA credit
Once you have learned the basics of completing the Form 990, learn about
more advanced issues relating to the form as well as identifying and solving
solutions to increasingly complex nonprofit tax issues. Learn how the latest
issues and tax law changes will affect your nonprofit clients. Get the latest on
avoiding unrelated business income, intermediate sanctions, excess benefit
rules, use of for-profit subsidiaries and joint ventures, compliance and lobbying.
OBJECTIVES
•Deal with more complex reporting issues in completing the new Form 990
“ This was a great learning resource and has
served as a great desk reference when preparing
•Identify, develop and implement practical solutions to increasingly complex the 990. Author has practical knowledge of the
nonprofit tax issues
•Advise your nonprofit clients on tax issues facing them
•Tackle the new rules on intermediate sanctions, excess benefit transactions,
and unrelated business income
new 990.
”
Review from web site “Reviews” tab for Form 990: AICPA’s
Answer to Unlocking the Tax Complexities (see p. 74).
PREREQUISITE Basic knowledge of nonprofit taxation or course Form 990:
AICPA’s Answer to Unlocking the Tax Complexities equivalent For full review, visit www.cpa2biz.com
FORMAT
¹
AICPA CPE Direct
AICPA CPExpress
CPE Direct
NASBA FIELD OF STUDY Accounting, Auditing, Business Management and Organization, Finance, Taxes “ This is the most
convenient and relevant training
LEVEL Basic
material I have ever discovered.
RECOMMENDED CPE CREDIT Up to 12 hours each quarter (Mar., Jun., Sept., Dec.)
FORMAT Many of us are very busy and
Study Guide Nonmember $211.25 finding time for training gets
CPD-XX12SGM AICPA Member $169.00
more difficult. CPE Direct is a
CPE DIRECT is a low-cost, high-yield way to earn CPE credit. It’s based on essential skills and stays up to date
on critical topics in financial accounting, auditing, taxation and more. Importantly, it’s based on articles taken great self-study course that
directly from the magazine you’re already reading — the Journal of Accountancy.
allows you to fit training to YOUR
Written by experts and covering hot-button issues, emerging trends and innovative ideas, these articles are
combined with supplementary materials into cohesive study units that become a value-added training tool schedule. For me it works great!!
delivering up to 48 CPE CREDITS a year.
Plus it helps me stay informed of
OBJECTIVES
•Gain practical, in-depth analysis and insight • Develop action plans the ever changing world of
•Remain up to date on current developments • Maintain skill levels in accounting, taxation,
•Recognize new issues affecting your practice,
clients or company
management and technology accounting, audit and tax!
Review from web site “Reviews”

”
PREREQUISITE None
tab for CPE DIrect. For full
NOTE The North Carolina State Board of Accountancy does not accept CPE Direct credit toward its
requirements. Other state boards may limit the number of CPE Direct credit that can be used to meet their
review, visit www.cpa2biz.com
requirements. Check with your State Board of Accountancy to see if CPE Direct credit can be used to meet
CPE requirements.
Online CPE
LEVEL Basic, Intermediate, Advanced
RECOMMENDED CPE CREDIT 1-2 per course
FORMAT
One-year Individual User Online Subscription Regular $435.00
BYT-XX12SGM AICPA Member $180.00 bestseller
To subscribe, visit www.cpa2biz.com/cpexpress
Busy accounting professionals who are looking for a convenient, cost-effective online source for CPE credit Get Unlimited Online Access**
increasingly turn to CPExpress, the leading CPE online learning library. With CPExpress you get — to 1,200+ Hours (900+ Courses)
•Convenient one- and two-credit courses — • Unlimited 24/7 access at one low annual for One Low Subscription Price!
more than 1,200 hours of CPE subscription rate
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•A great ongoing reference tool auditing, tax and management materials Your annual subscription fee gives you
full, unlimited access to all 900+ courses.
Plus — experience an easy-to-use course catalog organized by Hot Topic, New Releases,
Plus, you can access any course even
Annual Updates and more!
after completing it.
These are but a few of the many exciting features that CPExpress has to offer. This amazing online learning
library gives you over 900 CPE courses, divided into one- and two-credit courses that you can access 24/7.
Use it for CPE or just to brush up on a particular subject. CPExpress will automatically keep track of the
courses you’ve completed for credit. Sign up or renew today.
FREE TRIAL
Sign up for a free trial* of CPExpress and earn up to two CPE credits at no charge. Try this incredible
learning library today and get ready for a whole new way to earn CPE credit.
*Free trial begins the day you register and is valid for up to 30 days. Once you have earned your two CPE credits, you will no longer have
access to courses for the remainder of the trial period. Offer cannot be extended past the 30-day period and is not available to current
CPExpress subscribers. Only one free trial per person.
Price subject to change without notice.
Corporate and Firm accounts and a customized version are available.
For details contact AICPA Learning at 800.634.6780 option 1 or email aicpalearning@aicpa.org
CPE Direct/CPExpress 75
AICPA CPE On-Demand
Develop Your Forensic Accounting Skills

Financial Forensic Accounting Series — CFF Educational Bundle
We are pleased to offer this series of 15 courses to educate CPAs about financial forensics. These courses
were developed by the AICPA in partnership with Golden Gate University. The courses are intended for
accountants interested in the forensic accounting niche as well as those looking to advance their skills.
Each course, available on-demand, contains audio and visual presentations from experts in the forensic niche.
Purchase this bundle of courses and save!

Individual courses are $1,350 for an AICPA member. Bundle price is $1,000 – a savings of $350!
LEVEL Basic
PREREQUISITE Varied by course, please see www.cpa2biz.com/CFFbundle for details
FORMAT
On-Demand format offers immediate online access to CPE courses containing audio and visual presentations —
divided into concise courses — allowing you to focus on specific topic areas.
FINANCIAL FORENSIC ACCOUNTING SERIES — CFF EDUCATIONAL BUNDLE

Purchase the complete series or individual topics
Preliminary Regular Preliminary Regular
CPE On-Demand CPE Credit AICPA Member CPE On-Demand CPE Credit AICPA Member
Financial Forensic Accounting Series — 30 $1,250.00 Economic Damages/Business: 2 $112.50

CFF Educational Bundle 154160SUW $1,000.00 Financial Forensic Accounting Series 154080SUW $90.00
Professional Responsibility: Financial Forensic 2.5 $112.50 Economic Damages/Individuals: 2 $112.50
Accounting Series CPE On-Demand 154010SUW $90.00 Financial Forensic Accounting Series 154090SUW $90.00
Applicable Professional Standards: 2.5 $112.50 Intellectual Property: Financial Forensic 2 $112.50
Financial Forensic Accounting Series 154020SUW $90.00 Accounting Series 154100SUW $90.00
Information Gathering: Financial Forensic 2 $112.50 Family Law: Financial Forensic 2 $112.50
Accounting Series 154030SUW $90.00 Accounting Series 154110SUW $90.00
Reporting: Financial Forensic Accounting Series 2.5 $112.50 Financial Statement Misrepresentation — Part I: 2 $112.50
154040SUW $90.00 Financial Forensic Accounting Series 154120SUW $90.00
Interviewing: Financial Forensic 2 $112.50 Financial Statement Misrepresentation — Part II: 2 $112.50
Accounting Series 154050SUW $90.00 Financial Forensic Accounting Series 154130SUW $90.00
Bankruptcy: Financial Forensic 2.5 $112.50 Fraud Prevention, Detection, Response: 2 $112.50
Accounting Series 154060SUW $90.00 Financial Forensic Accounting Series 154140SUW $90.00
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Accounting Series 154070SUW $90.00 Accounting Series 154150SUW $90.00
The Financial Forensic Accounting Series — CFF Educational Bundle CPE Self-Study course brings you closer to becoming a premier
forensic accounting services provider. Each On-Demand course in the series (whether the bundle or individual course) qualifies towards earning your
Certified Financial Forensic credential. Purchase the series — for 30 CPE credits — and you are more than half way there!
For more information or to order, visit www.cpa2biz.com/CFFbundle
76 Order Today www.cpa2biz.com • 888.777.7077

AICPA Conferences
For more information or to register for any AICPA Conference, please visit www.cpa2biz.com/conferences
CONFERENCE LOCATION DATES

AICPA National Governmental Accounting and Auditing Las Vegas September 27-28
Update Conference (GAAC) West (Henderson), NV
Optional Workshops — September 26
AICPA National Forensic Accounting Conference Boston, MA September 29-

Optional Workshops — September 29 October 1
AICPA/CICA Sustainability Workshop New York, NY September 30-

October 1
AICPA Training School — IT Considerations in Risk-Based Atlanta, GA October 4-7

Financial Statement Audits
AICPA Strengthening Your Enterprise’s Risk Oversight New York, NY October 14-15
for Strategic Benefit
AICPA National Agriculture Conference Denver, CO October 20-22
AICPA National Auto Dealership Conference Phoenix, AZ October 21-22

Optional Workshops — October 20
AICPA National Tax Conference Washington, DC October 25-26

AICPA National Governmental and Not-for-Profit Training Program Las Vegas, NV October 25-27
AICPA National Conference on Credit Unions Las Vegas, NV October 25-27

AICPA National Not-for-Profit Financial Executive Forum San Francisco, CA November 4-5
Optional Workshop — November 3
AICPA National Business Valuation Conference Washington, DC November 7-9

Optional Workshop — November 7
AICPA National Real Estate Conference Las Vegas, NV November 11-12

Optional Workshops — November 10
AICPA National Healthcare Industry Conference Las Vegas, NV November 11-12

Optional Workshops — November 10
AICPA Briefing on Sophisticated Tax Planning for New York, NY November 15-16
Your Wealthy Clients
AICPA/FMS National Conference on the Securities Industry New York, NY November 17-18
AICPA National Construction Industry Conference Phoenix, AZ December 2-3

Optional Workshops — December 1
AICPA National Conference on Current SEC and Washington, DC December 6-8

PCAOB Developments
AICPA Employee Benefit Plans Accounting, Auditing, and Washington, DC December 13-14
Regulatory Update (AARU)
AICPA Advanced Personal Financial Planning Conference Las Vegas, NV Jan. 10-12, 2011
Optional Workshop — January 9
Conferences 77
AICPA CPE Training and Educational Opportunities
AICPA CPE Options...

It's Your Choice!
Turn to the AICPA for a wide variety
of quality training and educational
resources for you and your staff.
Select from hundreds of outstanding
CPE programs in the training options
that best meet your needs:
4Self-Study 4On-Site Training

Find over 350 self-study courses to broaden your knowledge Bring affordable “live” training to your firm or company. AICPA
and sharpen your skills in this AICPA CPE catalog. Choose seminars can be conducted in-house and tailored to meet your
formats in Text, DVD/Manual, CD-ROM and the new CPE specific needs. Experienced instructors can be provided by the
On-Demand format. For more detailed product descriptions, AICPA. Also, check out the DVD/Manual format in this catalog,
visit the AICPA store at www.cpa2biz.com/cpe which is ideal for on-site staff training.
4Conferences From 4 hours to 3 days, auditing to taxation — with so many

Over 60 national AICPA conferences combine an interactive options and courses to choose from, you are sure to find the
educational setting, great networking opportunities and popular training program that is right for you.
destinations. Find the conference calendar and details at Contact the AICPA Direct Sales team for
www.cpa2biz.com/conferences more information on seminar pricing and
4Web Events scheduling guidelines.
Get real-time updates at your desk and also join in hot-topic visit www.aicpalearning.org
discussions by asking questions during these interactive, email aicpalearning@aicpa.org
Web-based training programs — all while earning CPE credit. call 800.634.6780, option 1
Many web events are available On-Demand. See details at
www.cpa2biz.com/webcasts 4AICPA Competency Self-Assessment Tool
4Online CPE Subscription Available
with AICPA CPExpress
The leading online CPE subscription library offers hundreds of
1–2 credit courses. An all-in-one, great way to earn CPE credit The AICPA Competency Self-Assessment Tool (CAT) is a great
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Go to www.cpa2biz.com/cpexpress to take advantage education efforts. By assessing your proficiencies and
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4AICPA Seminars specific area, CAT delivers you a personalized gap analysis.
AICPA offers over 3,500 seminars nationwide sponsored by your This valuable online tool is available at www.cpa2biz.com/cat
state society and led by top instructors. To find seminar dates It’s easy to use and free to AICPA members.
and locations go to www.aicpalearning.org/seminars

3
Symbol *Accessible immediately ★ PFS
formats
other
Special Interest Personal
DVD/Manual purchase process on Standing Order Yellow
Text or CD-ROM On-Demand* for Controllers & option available Book Financial
www.cpa2biz.com Financial Managers Specialist
3 M
Formats Other
Title Index Page ★ PFS
ACCOUNTING, AUDIT AND ATTEST
aa a
■ Updates
a a
AICPA’s Annual Accounting and Auditing Update Workshop (2010-2011 Edition) bestvalue 2
a
Accounting Update: A Review of Recent Activities (2010-2011 Edition) 2
aaa a
Advanced FASB Review: Tackling the Tougher GAAP Issues 4
a
Annual Update for Accountants and Auditors (2010-2011 Edition) bestvalue 4
a
Auditing Update: A Review of Recent Activities (2010-2011 Edition) 3
a a
FASB Review: Common GAAP Issues Impacting All CPAs bestvalue 5
a a
FASB Review for Industry: Targeting Recent GAAP Issues (2010-2011 Edition) bestvalue 6
a a
FASB Standards: Comprehensive Review (2010-2011 Edition) bestvalue 5
a
GAAP Review Series Parts 1, 2, 3 and 4 5
a
Small Business Accounting and Auditing Update (2010-2011 Edition) 3
a
Small Business Accounting Update 3
Small Business Audit, Compilation and Review Update 3
a
■ Accounting — General
a
AICPA’s Technical Hotline Annual Update: Top 10 GAAP Speed Bumps new! 7
a
Accounting for Business Combinations Under the New SFAS No. 141(R) 10
aa a
Accounting for Goodwill and Other Intangibles: Fair Value Measurements 8
a
Accounting for Income Taxes — Applying SFAS No. 109/FIN 48: A Whole New Ballgame! 9
a a
Accounting for Leases: Selected Topics new! 6
a
Accounting for Stock Options & Other Stock-Based Compensation: SFAS No. 123(R) (now FASB ASC 718) 10
aa
Advanced Income Tax Accounting — Including Practical Application Exercises 9
aaaa
FASB’s Accounting Standards Codification ™
10
a
Fair Value Accounting: A Critical New Skill for All CPAs 7
a a
Navigating the New FASB Codification: Research Real-Life Accounting Issues 6
aa a
Revenue Recognition in Today’s Business Climate 10
Uncertainty in Income Taxes: A Must Know for Tax CPAs and Accountants/Auditors! (FIN 48) 8
aaa
■ International Accounting
a
IFRS Essentials with GAAP Comparison: Building a Strong Foundation 12
aaaa
IFRS Update and Review of Complex Topics new! 11
a
International Versus U.S. Accounting: What in the World Is the Difference? 11
Introduction to IFRS: Grasping the Big Picture 12
a a
■ Financial Reporting
a a
AICPA’s Guide to Business Combinations, Goodwill and Other Consolidation Issues 14
a a
AICPA’s Guide to Reporting and Disclosure Problems for Private Companies 15
a a
Cash- and Tax-Basis Financial Statements — Preparation and Reporting 14
a
Cash Flow Statement: Preparation, Presentation and Use 13
Computer-Assisted Auditing Techniques new! 15
Title Index 79
3
formats
other
3 M
Formats Other
a a
a
FIN 46R Variable Interest Entity Consolidation Rules: Not Just a Big Company Issue! 14
a a
Introduction to XBRL: Revolutionizing Business Reporting! 13
a
Preparing Tax-Basis Financial Statements: A Private Company GAAP Alternative 14
a
Troubled Times — Current Economic Crisis: Critical Accounting and Auditing Considerations 16
a
XBRL & the New Era in Financial Reporting: Moving Beyond Theory 13
XBRL — Transforming Financial Reporting 13
a
■ Auditing — General
a
AICPA’s Technical Hotline Annual Update: Top 12 Audit Speed Bumps new! 15
a a
Analytical Procedures for Small Business Engagements 16
a a
Applying the Risk Assessment Standards Using a Case Study Approach 21
a
Audit Documentation 24
a
Audit Risk Alert for Year-End 2009/2010 24
a
Audit Workpapers: Documenting Field Work 23
a
Audit Workpapers: Documenting and Reviewing Field Work 23
a
Audit Workpapers: Reviewing Field Work Documentation 23
aa
Auditing Accounts Receivable 24
a
Auditing Considerations in an Uncertain Economy new! 24
a
Auditing Fair Value Measurements and Disclosures: Applying SAS No. 101 16
a
Auditing Inventory 24
a a
Auditing Real-World Frauds: A Practical Case Application Approach 19
a a
Auditor/Accountant Communications: SAS No. 115 and Other Critical Requirements new! 19
aaa
Auditor’s Risk Assessment Process: Tackling the New Risk Assessment SASs 21
aaa a
Audits of 401(k) Plans 17
a
Audits of 403(b) Plans: A Challenging New Audit Area new! 17
a
Audits of Banks, Savings Institutions, Credit Unions and Other Financial Institutions 22
a a
Bankruptcy Today: What Every CPA Must Know! 22
aaa
Detecting Misstatements: Integrating SAS No. 99 and the Risk Assessment Standards 20
a
Employee Benefits Plans: Audit and Accounting Essentials 18
a
Employee Benefit Plans Strategic Briefing — 2010 16
a
Forensic Accounting: Fraudulent Reporting and Concealed Assets 20
a a
Forensics and Financial Fraud: Real World Issues and Answers 20
a a
Fraud and the Financial Statement Audit: Auditor Responsibilities 19
a a
Fraud and the Forensic Accountant: Tackling Fraud from Start to Finish bestvalue 20
a
Internal Control Deficiencies: Assessment and Reporting Under SAS No. 115 19
a
Partner’s Audit Engagement Documentation and Review 23
a
Risk Assessment and Audit Sampling: Applying the New Audit Sampling Guide Requirements 22
a a
Risk Assessment Standards — Understanding the Entity and Assessing Risk 21
a a
SAS No. 70 Auditing Guidance 18
SAS No. 70 Reports and Employee Benefit Plans 18
3 M
Formats .Other
a
a
Small Business Audits: Best Practices Including Risk Assessment and Internal Control 21
Upcoming Peer Review: Is Your Firm Ready? 22
aa
■ Staff Training
aa
Staff Training — Level I 25
aa
Staff Training — Level II 26
Staff Training — Level III 26
a
■ Attestation, Accounting and Review Services
a
Accounting and Auditing with Excel: Practical Applications for Maximum Performance 30
a a
Accounting Services, Compilations and Reviews: Effective Risk Management 28
a
Advanced Excel: Practical Applications for the Accounting Professional 30
a
Advanced Issues in Compilation, Review and Accounting Services 29
a
Advanced Update for Compilation, Review and Accounting Services 29
a
Compilation and Review Engagement Essentials 27
a
Compilation and Review Risk Alert Strategic Briefing — 2009/2010 28
a
Compilation Engagements: Mastering the Fundamentals 28
a
Compilation, Review and Accounting Service Update 27
a
Compiling Personal Financial Statements 30
a
InSight: Evaluating and Communicating Internal Control Deficiencies new! 31
a
InSight: Fair Value Measurements and Disclosures—Auditing Best Practices new! 31
a
InSight: Fair Value Measurements and Disclosures—Introduction to Accounting new! 31
a
InSight: Fair Value Measurement Selected Topics new! 31
a
InSight: How to Perform Effective Walkthroughs of Internal Control new! 31
a
InSight: How to Perform a Review Under SSARS 19, Case Study Part I new! 31
a
InSight: How to Perform a Review Under SSARS 19, Case Study Part II new! 31
a
InSight: Internal Control Selected Topics new! 31
a
InSight: SSARS 19—The New Compilation and Review Standards new! 31
a
InSight: Updating Your Understanding of the Client from Prior Year new! 31
aa
Managing Compilation, Review and Accounting Services 29
a
Performing Compilation and Review Engagements new! 27
a
Review Engagements: Mastering the Fundamentals 28
Write-Up, Payroll and Other Accounting Services: Managing the Risks 29
a a
■ PCAOB/SEC
a a
Public Company Update: SEC, PCAOB and AICPA Developments 32
a
SEC Reporting bestvalue 32
SEC Reporting Update 32
a a
■ Government/Nonprofit
a a
Accounting and Reporting Practices of Not-for-Profit Organizations bestvalue 36
a a
Advanced Auditing of HUD-Assisted Projects 41
aaa a
Analytical Procedures for Nonprofit Organizations 38
Applying A-133 to Nonprofit and Governmental Organizations 41
Title Index 81
3
formats
other
3 M
Formats Other
a a
a a
Auditing Nonprofits: Tips and Traps 38
a a a
Audits of HUD-Assisted Projects 40
a a a
Cost Allocation in Nonprofits: Who Gets It? 37
a a
Foundations in Governmental Accounting 38
a a
Fraud in the Governmental and Not-for-Profit Environments: What a Steal! 39
a a
Frequent Frauds Found in Governments 39
a a a
Frequent Frauds Found in Not-for-Profits 39
aaa aa
Frequent Frauds Found in Governments and Not-for-Profits 39
aaa aa
Governmental & Nonprofit Annual Update (2010-2011 Edition) bestvalue 34
a a
Governmental Accounting and Auditing Update (2010-2011 Edition) 33
a a
Governmental Accounting and Reporting: Putting It All Together 37
aaa aa
Insight: Single Audit Fundamentals On-Demand Series 36
a a a
Nonprofit Auditing and Accounting Update (2010-2011 Edition) bestvalue 35
a a
Not-for-Profit Accounting & Reporting: From Start to Finish 37
a a
Not-for-Profit Organizations Strategic Briefing — 2010/2011 40
a a
Religious and Other Faith-Based Nonprofits: Tax, Accounting and Management 37
a
Right the First Time: Cases in Not-for-Profit Accounting and Auditing new! 35
a a
Running a Not-For-Profit Like a For-Profit Business new! 36
a a
Solving Complex Single Audit Issues for Government and Nonprofit Organizations 42
a a
State & Local Government Strategic Briefing — 2010/2011 38
a a
Studies on Single Audit and Yellow Book Deficiencies 41
aa a
The Revised Yellow Book for Financial Audits 41
The Revised Yellow Book: Government Auditing Standards 40
a
■ Specific Industries
a
Accounting and Finance for Construction Contractors 42
a a
Advanced Real Estate Accounting, Auditing & Taxation new! 43
a
Construction Contractors: Accounting, Auditing and Tax 42
a
Construction Contractors Advanced Issues 42
a
Real Estate Accounting and Auditing 43
a
Real Estate Accounting and Financial Reporting: Tackling the Complexities 43
Taxation of Construction Contractors 43
a
INTERNAL CONTROLS
a
Common Frauds and Internal Controls for Revenue, Purchasing and Cash Receipts 45
aaa
COSO Fraud Study new! 46
a a
Documenting Internal Controls Series new! 44
aa a
Internal Control and IT: Reliable Reporting and Fraud Prevention 46
a
Internal Control Essentials for Financial Managers, Accountants and Auditors 45
a
Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls 46
Revenue and Cash Receipts: Common Frauds and Internal Controls 45
3 M
Formats Other
a
INTERNAL CONTROLS
The New COSO Report: Guidance on Monitoring Internal Control Systems 46
a
FRAUD DETECTION AND PREVENTION
a a
Advanced Forensic Techniques for Accountants 49
a a
Arresting Financial Fraud: The Inside Story from the FBI 47
a a
Auditing for Internal Fraud 48
a a
Finding the Truth: Effective Techniques for Interview and Communication 48
a a
Fraud and the CPA 47
a
Identifying Fraudulent Financial Transactions 48
a
The Fraud Trial 49
a a
Tough Economic Times, Current Issues, and Critical Ethical Judgments 47
Uncovering Misappropriation Schemes bestvalue 48
a a
BUSINESS VALUATION
a a
ABV Examination Review Course — Self-Study Edition 49
a a
Introduction to Business Valuation new! 50
Understanding Business Valuation bestvalue 50
aa
ETHICS
aaa
Ethics for Tax Practice Professionals: IRS Circular No. 230 and the SSTSs 53
aa
Ethics: Non-Attest Services, Integrity and Objectivity 51
aaa
Independence 51
aa
Professional Ethics for CPAs in Business & Industry 52
aa
Professional Ethics: 2010/2011 Update 52
aa
Professional Ethics: Complying With the GAO Rules 52
aa a
Professional Ethics: Navigating the Gray Areas 52
a a
Professional Ethics: The AICPA’s Comprehensive Course 50
a a
Real World Business Ethics for CPAs: How Will You React? 53
a a
Real World Business Ethics for CPAs in A&A: How Will You React? 53
a a
Real World Business Ethics for CPAs in Business & Industry: How Will You React? 53
a a
Real World Business Ethics for Tax Practitioners: How Will You React? 53
aa
Real World Business Ethics: How Will You React? 53
Selected Topics in Professional Ethics 51
a
■ Controllership
a a
2010 Leadership Update: Leading the Finance Team into the Future new! 54
a a
AICPA’s Annual Update for Controllers 54
a a
Advanced Controller and CFO Skills 57
a a
Advanced Skills for the Budget Manager: Smart and Profitable Planning 56
a a
Bottom Line Management Accounting: Practical Solutions to Real World Problems 59
a a
Business Sustainability: Keeping Lean but With More Green for the Company’s Long Haul 58
a a
Controllership: Leading Edge of Corporate Performance 57
a a
Critical Skill for Creating Great Budgets: Maximizing Profits, People and Power 56
Financial Forecasting and Management Decisions 55
Title Index 83
3
formats
other
3 M
Formats Other
a a
a a
Financial Statement Analysis: Basis for Management Advice 56
a a
How to Succeed as a Part-Time or Contract Controller 55
a a
Lean Accounting and Management: Improving Profitability by Streamlining Operations 59
a a
Lean Accounting for Service and Nonmanufacturing Businesses 58
a a
Plug Your Profit Leaks: Ways to Significantly Save Time and Money 57
a a
Shaping Up Your Accounting Function: Trimming the Fat and Going Lean 58
a a
Surviving and Growing Your Company in Difficult Times: Essential Skills for the Finance Team 55
a
Targeting the Bottom Line: Eliminating Financial Management Guesswork 57
a a
Team Building Within the Finance Function: A Challenge for Today’s CPA new! 54
a a
The Fast Close, Soft Close, Virtual Close? Now Days, Not Weeks 58
a a
The Nuts and Bolts of Budgeting 56
Thirty-Plus Practical Tools and Techniques for Making Your Key Financial Decisions 55
a a
■ General Management
a a
AICPA’s Annual Business Law Update 61
a a
Business Law Essentials for Accountants 61
a a
Coaching: Improving Employee Performance 60
a a
CPA’s “Four Rs” of Communicating: Talking, Listening, Writing and Presenting 61
a a
Management Reporting: Creating World Class Reports 59
a a
Negotiating Skills for Finance Professionals: Get What Want When You Want It 60
a
Outsourcing — Trends, Tools, Techniques and Lessons to Better Your Bottom Line 59
a a
Strategic Planning: A Simplified and Workable Approach for Private Companies new! 60
That’s Not What I Said! — Effective Workplace Communication 60
TAXATION
a a
■ Updates
a a
2010 Annual Tax Update: Corporations and Pass-Through Entites 62
aaaa a
2010 Annual Tax Update: Individuals and Sole Proprietors 63
aaaa a
2010 Corporate Tax Returns Videocourse 64
2010 Individual Tax Returns Videocourse 64
a a
2010 Health Care Reform Act: Critical Tax & Insurance Ramifications for You,
a aa
Your Business and Your Clients new! 62
a aa
AICPA’s 2010 Tax Review Series: C Corporations 65
a a a
AICPA’s 2010 Tax Review Series: S Corps, LLCs and Other Pass-Through Entities 65
a
AICPA’s Annual Federal Tax Update (2010 Edition) 62
a a
AICPA’s Hottest Tax Topics for 2010 65
a a
AICPA’s Tax Update for Financial Executives 63
Tax Update for Pass-Through Entities: S Corporations, Partnerships and LLCs 63
a aa
■ Business Tax
AICPA’s 2010 Corporate Income Tax Returns Workshop by Sid Kess 65
3 M
Formats Other
a a
TAXATION
a a
Advanced Tax Strategies for LLC and Partnership Transactions 68
a
Advanced Tax Strategies for S Corporations 68
a a
Basis/Distributions for Pass-Through Entities: An IRS Hot Spot 68
a
Buying and Selling Businesses: The CPA’s Role 66
a
Choice of Entity — Key Issues: S Corp, C Corp, Partnership, LLC and Sole Proprietorship 69
a
Closely Held Business Taxation: 49 Practical Ways to Cut Taxes 66
a
Complete Taxation of Property Transactions: From Acquisition to Disposition 69
a a
Delving into Top 12 Issues for Partnerships, LLCs and S Corporations 67
a a
Innovative Tax Planning for Small Businesses: Corporations, Partnerships & LLCs 69
a
International Taxation: To and From the United States 66
a a
Introduction to Multistate Income and Sales & Use Taxes new! 69
a a
LLC and Partnership Taxation: Beyond the Basics 67
a a
Mergers, Acquisitions and Sales of Closely Held Businesses: Advanced Case Analysis 67
a a
Multistate Income Tax: Simplifying the Complexities 70
a a
S Corporations, Key Issues, Compliance & Strategies: An IRS Target Area 68
a a
Sales and Use Tax: Guide to Doing It Right 70
a
Taxation Essentials of LLCs, LLPs, LPs and Other Partnerships 67
Tips and Traps for Dealing with the IRS: From Start to Finish 66
a a
■ Individual Tax
a a
AICPA’s 2010 Individual Income Tax Returns Workshop by Sid Kess 70
a a
AICPA’s 2010 Individual Tax Review Series: Beyond the Basics 71
a
AICPA’s 2010 Individual Tax Review Series: Nuts and Bolts 70
a
IRAs, Roth IRAs, SIMPLEs, and SEPs: Contributions, Rollovers, Distributions and More 71
Tough Times: Best Tax & Financial Planning Strategies for a Bad Economy 71
a
■ Practice, Research, Estate Planning and Nonprofit
a a
Advanced Estate Planning: Practical Strategies for Your Clients 74
a a
Advanced Tax Issues for Federal Payroll Taxes, Benefits and Form 1099s 73
a a
Critical Tax Issues and Money Management Ideas for Your Growing, Middle Income Clients 72
a a
Critical Tax Issues for Increasing Wealth 72
a
Essentials of Federal Payroll Taxes, Benefits and New Hire Reporting 72
aa a aa
Estate Planning Essentials: Tax Relief for Your Clients’ Estates 73
a a a
Form 990: AICPA’s Answer to Unlocking the Tax Complexities 74
a a
Form 990: Moving Beyond the Basics 74
a a
Form 1041: Income Taxation of Estates and Trusts 73
Innovative Tax Planning for Individuals and Sole Proprietors 72
Title Index 85
CPE Requirements & Credits
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Cash- and Tax-Basis Financial Preparing Tax-Basis Financial Statements: A Private

★ RDPS new! CAATs

AICPA’s Technical Hotline Annual Update:

new! ¹ FOTB ¹ AFKP

updated ¹ EBPE EBP70

new! ACCNR ICDAR

Auditor/Accountant Communications: Internal Control Deficiencies:

Fraud and the Financial Statement Audit: Auditing Real-World Frauds:

Forensics and Financial Fraud: Forensic Accounting: Fraudulent Reporting and

★ bestvalue FAFA DEMI

Auditor’s Risk Assessment Process: Applying the Risk Assessment Standards

AUDDOC new! ACUE

Audit Documentation Auditing Considerations in an Uncertain Economy

LEVEL Basic Auditing Considerations in an Uncertain 8 $173.75

Audit Risk Alert for Year-End 2009/2010 AICPA

Staff Training — Levels I, II Staff Training — Level I

4Auditing Long-Term Debt

“ The training was well organized, easy to

revised ST1 revised STA

Staff Training — Level II Staff Training — Level III

new! CROLBNDL updated CL4COMP

updated CL4CE updated CL4RE

Compilation Engagements: Mastering the Review Engagements: Mastering the Fundamentals

CL4MACR updated CL4CRA

Managing Compilation, Review and Accounting Advanced Issues in Compilation, Review

updated RPCR CL4BPOA

Compiling Personal Financial Statements Accounting and Auditing with Excel:

Advanced Excel: Practical Applications for the

updated PCOU CL4SECR

Public Company Update: SEC, PCAOB and SEC Reporting Update

updated ★ bestvalue SECR

Governmental Accounting and FORMATS AICPA