FALL/WINTER 2008 Accounting & Auditing CPE …...FALL/WINTER 2008 Accounting & Auditing CPE Catalog Self-Study and On-Site Training Conferences 4 Web Events4Online CPE AICPA 888.777.7077

FALL/WINTER 2008

Accounting & Auditing CPE CatalogSelf-Study and On-Site TrainingConferences 4 Web Events 4Online CPE

AICPA

www.cpa2biz.com888.777.7077

Featuring:New! Navigating the New FASB Codification: Research Real Life Accounting Issues, p.8

Bestseller! Annual Update for Accountants and Auditors, p.5

New On-Demand Format! TheInternational Financial Reporting Standards: An Overview, p.10

Bestseller! Internal Control Deficiencies: Assessment and Reporting Under SAS 112, p.18

Exclusive Member Discounts!Save more with quantity discounts!

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FALL/WINTER 2008

Accounting & Auditing CPE CatalogSelf-Study and On-Site TrainingConferences 4 Web Events 4Online CPE

AICPA


Featuring:New! Navigating the New FASB Codification: Research Real Life Accounting Issues, p.8

Bestseller! Annual Update for Accountants and Auditors, p.5

New On-Demand Format! TheInternational Financial Reporting Standards: An Overview, p.10

Bestseller! Internal Control Deficiencies: Assessment and Reporting Under SAS 112, p.18

Exclusive Member Discounts!Save more with quantity discounts!

Save time with Online Grading!Don’t delay! The

December 31

CPE reporting deadline

is approaching.

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CPE requirements!

15 Risk Assessment Standards – Understanding the Entity and Assessing Risk15 New! Auditor/Accountant Communications: Critical New Requirements16 New! Bestseller! Auditor’s Risk Assessment Process: Tackling the

New Risk Assessment SASs16 Audit Sampling: Practical Applications16 Reviewing Field Work Documentation16 Documenting the Audit Team’s Field Work17 Documenting and Reviewing Field Work17 Auditing Accounts Receivable17 Audit Documentation17 Auditing Inventory18 New On-Demand format! Employee Benefit Plans Strategic Briefing18 Internal Control Deficiencies: Assessment and Reporting Under SAS No. 11218 Best Seller! SAS No. 70 Auditing Guidance18 Fraud and the Financial Statement Audit: Auditor Responsibilities19 Forensics and Financial Fraud: Real World Issues and Answers19 Upcoming Peer Review: Is Your Firm Ready?19 Forensic Accounting: Fraudulent Reporting and Concealed Assets19 Small Business Audits: Best Practices Including Risk Assessment and

Internal Control20 New! Audits of Banks, Savings Institutions, Credit Unions and Other

Financial Institutions20 Partner’s Audit Engagement Documentation and Review20 Partner’s Audit Engagement Review20 Partner’s Audit Engagement Documentation

14 Updated! Employee Benefit Plans: Audit and Accounting Essentials14 Audits of 401(k) Plans14 Analytical Procedures for Small Business Engagements15 New! Detecting Misstatements: Integrating SAS No. 99 and the Risk

Assessment Standards

AUDITING - GENERALTable of ContentsLook for these symbols for CPE Self-Study courses of special interest to:

Auditors Financial Executives / Financial Managers

4 New Edition! AICPA’s Annual Accounting and Auditing Update Workshop(2008-2009 Edition)

4 New Edition! Accounting Update: A Review of Recent Activities (2008-2009 Edition)

4 New Edition! Auditing Update: A Review of Recent Activities (2008-2009 Edition)

5 Updated! Small Business Accounting and Auditing Update (2008-2009 Edition)5 New! Small Business Accounting Update5 New! Small Business Audit and Review Update5 New Edition! Annual Update for Accountants and Auditors

(2008-2009 Edition)6 Updated! Annual Public Company Update: SEC, PCAOB, and AICPA Developments6 New! Public Company Audit Update: PCAOB Developments6 New! SEC Update: 10-K, 10-Q, and Other Reporting and Filing Requirements6 New On-Demand format! Understanding FASB’s Accounting

Standards Codification7 Updated! GAAP Review Series (Parts 1, 2, 3 and 4)7 FASB Review for Industry (2008-2009 Edition)7 New Edition! FASB/APB Update and Review (2008-2009 Edition)

UPDATES

8 New! Navigating the New FASB Codification: Research Real LifeAccounting Issues

8 Updated! Fair Value Accounting: A Critical New Skill for All CPAs9 FIN48 – Uncertainty in Income Taxes: A Must Know for Tax CPAs and

Accountants/Auditors!9 Updated! Accounting for Income Taxes – Applying SFAS No. 109/FIN 48:

A Whole New Ballgame!10 Updated! Hot Topic! Accounting for Stock Options and Other

Stock-Based Compensation: SFAS No. 123(R)10 Updated! Hot Topic! Revenue Recognition in Today’s Business Climate

ACCOUNTING - GENERAL

AICPA Accounting & Auditing CPE CatalogSELF-STUDY & ON-SITE TRAINING

21 Compilation, Review and Accounting Services Update21 Review Engagements: Mastering the Fundamentals21 Compilation and Review Engagement Essentials21 Compilation Engagements: Mastering the Fundamentals22 Revised! Accounting Services, Compilations and Reviews:

Effective Risk Management22 New! Bookkeeping, Payroll and Other Accounting Services: Managing the Risks22 New On-Demand format! Compilation and Review Risk Alert Strategic

Briefing – 2007/200822 Managing Compilation, Review and Accounting Services23 Compiling Forecasts and Projections23 Advanced Update for Compilation, Review and Accounting Services23 Compiling Personal Financial Statements23 Advanced Cases in Compilation, Review and Accounting Services

ATTESTATION, ACCOUNTING AND REVIEW SERVICES

INTERNATIONAL ACCOUNTING

10 New On-Demand Format! The International Financial ReportingStandards: An Overview

11 Revised! Hot Topic! International Versus U.S. Accounting: What in theWorld is the Difference?

11 New! Are You Ready for IFRS? Moving Beyond the Basics

11 New! XBRL: The New Era in Financial Reporting12 New! What You Need to Know About Accounting for Business Combinations12 FIN 46R Variable Interest Entity Consolidation Rules: Not Just A Big

Company Issue!12 Cash Flow Statement: Preparation, Presentation and Use13 Preparing Tax Basis Financial Statements13 Updated! AICPA’s Guide to Business Combinations, Goodwill and Other

Consolidation Issues13 Cash- and Tax-Basis Financial Statements – Preparation and Reporting13 AICPA’s Guide to Reporting and Disclosure Problems for Private Companies14 Updated! Best Seller! SEC Reporting

FINANCIAL REPORTINGINTERNAL CONTROLS

24 Revised! Best Seller! Internal Control Essentials for FinancialManagers, Accountants and Auditors

24 Updated! Management’s Assessment of Internal Control Over Financial Reporting

24 Revised! Auditing Internal Control Over Financial Reporting25 Applying COSO Guidance for Smaller Public Companies Reporting on

Internal Control Over Financial Reporting25 Revised! Internal Control and IT: Reliable Reporting and Fraud Prevention

25 Updated! Real Estate Accounting and Auditing25 Construction Contractors: Accounting, Auditing and Tax26 New! Real Estate Accounting and Financial Reporting:Tackling the Complexities26 Construction Contractors Advanced Issues26 New! Accounting and Finance for Construction Contractors

SPECIFIC INDUSTRIES

27 Conferences/Web Events/CPE Direct/CPExpress27 Benefits of On-Site Training28 CPE Requirements and Credits / Order Form

2 For more product information or to order 44 visit www.cpa2biz.com44 or call 888.777.7077

AUDITING - GENERAL

3

Your Online ExperienceVisit the AICPA Online Store at www.cpa2biz.com/cpefor details about AICPA CPE self-study courses.You’ll find:

4Quick Online OrderingOnce you’ve found what you’re looking for in this catalog,go to www.cpa2biz.com for more product details or to orderonline anytime. Just enter the product number in the SEARCH box – it’s that simple!

4New Feature! Quantity Discounts online!Now when you order three or more CPE self-study courses or three or more videocourse additional manuals, the onlineShopping Cart will calculate your volume discounts. See theback cover for the CPE self-study quantity discount schedule.

4Online Grading —Fast, Easy and Free!Get immediate, real-time exam results and print out your own CPE completion certificates.

Save 2200%% when you choose the Standing Order Option!Take advantage of the convenient Standing Order Option and get a 20% discount today on your initial purchase. Next year and subsequent years,you’ll automatically be shipped the new edition and receive a 10% discount.

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Choose from these convenient formats:Text The traditional text format delivers quality guidance in print.

DVD/Manual The videocourse in DVD/Manual format is ideal for either on-sitegroup training or individual self-study. Lively, expert instruction on video and aprinted manual make learning easy and fun.

Webcast CD-ROM/Manual Format Timely, relevant multimedia programs in aportable CD format are based on live webcasts and feature the best and brightest in the profession.

Webcast On-Demand (Self-Study Course) This online format gives you access to all of the same content from the live event – and you can earn credit.

Interactive CD-ROM Format Interactive multimedia with printable study guidesmakes this a handy and easily portable CPE learning tool.

New! CPE On-Demand Get immediate online access – and earn CPE credit – to a broad range of courses with our new On-Demand format.

All courses in this catalog are reviewed and updated yearly.

Easier Navigation Expanded Content www.cpa2biz.com/cpeQuickly find the CPE self-study courses in theformat that best fits your needs, and experiencenew and enhanced features including:

4NEW ON-DEMAND FORMAT to give youimmediate online access to courses

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Updates


AICPA’s Annual Accounting and Auditing Update Workshop (2008-2009 Edition)Ideal for self-study or on-site training! Choose Text or DVD/Manual

NASBA FIELD OF STUDY Accounting, Auditing

AUTHORS Mark Beasley, Ph.D.,CPA and Ronald E. Carlson, Ph.D., CPA

VIDEO MODERATOR Mary S. Stone, Ph.D., CPA

LEVEL Update

RECOMMENDED CPE CREDIT Text-27 (Accounting-13, Auditing-14); DVD/Manual-31 (Accounting-15, Auditing-16)

Whether you are in industry or public practice, this course keeps you current and informed and shows you how to apply the most recent standards.

OBJECTIVEApply the recently issued FASB Statements and Interpretations, AICPAStatements of Position, Statements on Auditing Standards, Statements onStandards for Accounting and Review Services, and Statements on Standards for Attestation Engagements to accounting and auditing problems

PREREQUISITE Experience in accounting and auditing

VALUE AID! Numerous examples, illustrations and the AICPA’s Audit Risk Alert The Video Moderator is Mary S. Stone, Ph.D., CPA, Hugh Culverhouse Professor and Director ofthe Culverhouse School of Accountancy at the University of Alabama. Appearing on the video areSuzanne Q. Bielstein, CPA, Director of Major Projects and Technical Activities at the FinancialAccounting Standards Board; Lillian Ceynowa, Director of Professional Practice and MemberRelations at the Center for Audit Quality; Michael Glynn, AICPA Technical Manager, Audit andAttest Standards team; Ahava Goldman, AICPA Technical Manager, Audit and Attest Standardsteam; Jay D. Hanson, CPA, Partner and National Director of Accounting at McGladrey & Pullen,LLP; and Hiram Hasty, AICPA Technical Manager, Audit and Attest Standards team.

FORMATS

Save 20%

Text Regular $245.00736184STND1 AICPA Member $196.00

DVD/Manual Regular $295.00187192STND1 AICPA Member $236.00

Text Regular $306.25736184RXH AICPA Member $245.00

DVD/Manual*§ (200-min) Regular $368.75187192RXH AICPA Member $295.00

AAUW

Accounting Update: A Review of Recent Activities (2008-2009 Edition)NASBA FIELD OF STUDY Accounting

AUTHOR Ronald E. Carlson, Ph.D., CPA

LEVEL Update

RECOMMENDED CPE CREDIT 12

This course keeps you current and shows you how to apply the most recent financial accounting and reporting standards.

OBJECTIVEApply recently issued FASB Statements and Interpretations and AICPA Statements of Position and review exposure drafts and other projects

PREREQUISITE Experience in accounting

FORMATText Regular $181.25 732764RXH AICPA Member $145.00

AAUW1

Auditing Update: A Review of Recent Activities (2008-2009 Edition)NASBA FIELD OF STUDY Auditing

AUTHOR Mark Beasley, Ph.D., CPA

LEVEL Update


This course keeps you current and shows you how to apply the most recent standards for audits of public and nonpublic entities.

OBJECTIVES • Apply recently issued AICPA Statements on Auditing Standards (SAS),

Statements on Standards for Accounting and Review Services (SSARS),Statements on Standards for Attestation Engagements (SSAE) and PCAOB Auditing Standards to accounting and auditing problems

• Review exposure drafts and other projects

PREREQUISITE Experience in auditing

FORMATText Regular $181.25732774RXH AICPA Member $145.00

AAUW2

quickonlineordering1 go to WWW.CPA2BIZ.COM 2 enter CODE 3 click SEARCH

LEVEL 44 Update LEVEL 44 Update

LEVEL 44 Update

¹newedition newedition H

newedition

*The DVD disk contains the video presentation and a viewable copy of the Manual.§ Additional Manual Available. The Additional Manual is for group study training only.

Unlike other formats, it has no exam answer sheet and cannot be used to earn self-study credit. Log onto www.cpa2biz.com/cpe for more information or to order.

Updates

Updates 5

Small Business Accounting and Auditing Update (2008-2009 Edition)NASBA FIELD OF STUDY Accounting, Auditing

AUTHORS Ronald E. Carlson, Ph.D., CPA and Mark Beasley, Ph.D., CPA

LEVEL Update

RECOMMENDED CPE CREDIT 18 (Accounting-9, Auditing-9)

Geared toward practitioners who provide accounting and auditing services tosmall businesses, this course updates you on the new standards in accounting,auditing, compilation and review, and other professional standards that affectsmall businesses and their auditors. It covers practical applications of recentpronouncements, a compilation and review update, the latest insights onproblems of financial statement fraud and professional ethics activities.

OBJECTIVES • Apply recently issued FASB Statements and interpretations

to accounting issues• 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


SBAA

Small Business Audit and Review UpdateNASBA FIELD OF STUDY Auditing

AUTHOR Mark Beasley, Ph.D., CPA

LEVEL Update


Auditing small businesses can be a challenge. Limited resources, a variety ofreporting and working directly with owners all require the auditor to be up-to-date and sharp in these areas. Geared toward practitioners who provide auditingservices to small businesses, this course provides you the tools necessary toeffectively and efficiently audit your small business clients. Updating you on thelatest standards in auditing, compilation and review, and other professionalguidance that affect small businesses and their auditors, this course will allowyou to succeed on these engagements. Topics you will cover include: recentlyissued ASB standards and guidance, practical applications of recent pronouncements,a comprehensive compilation and review update and the latest insights onproblems of financial statement fraud and professional ethics activities.

OBJECTIVEGrasp and tackle 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 small business audit engagements

PREREQUISITE None


CL4SAU

Small Business Accounting UpdateNASBA FIELD OF STUDY Accounting

AUTHOR Ronald E. Carlson, Ph.D., CPA

LEVEL Update


Small business is the engine that powers America! Geared toward practitionerswho provide accounting services to small businesses, this course provides you the tools needed to keep the small business engine running smoothly. Updatesinclude the new standards in accounting, compilation and review, and otherprofessional standards that affect small businesses. You will cover practicalapplications of recent pronouncements, a compilation and review update, andprofessional ethics activities.

OBJECTIVES• Tackle the latest Statements on Standards for Accounting and Review Services

(SSARS) and Statements on Standards for Attestation Engagements (SSAE)applicable to small businesses

• Grasp recently issued FASB Statements and Interpretations that may affectyour clients and their business activities

PREREQUISITE None


CL4SACC

Annual Update for Accountants and Auditors (2008-2009 Edition)NASBA FIELD OF STUDY Accounting, Auditing AUTHOR Ronald E. Carlson, Ph.D., CPA LEVEL Update RECOMMENDED CPE CREDIT 12 (Accounting-8, Auditing-4) This course is designed to keep the CPA abreast of the fast-paced changes foraccountants and auditors. Included are all the recently issued pronouncements,exposure drafts and consensus reports in the accounting, auditing, compilationand review arenas.OBJECTIVES• Identify and apply recently issued FASB statements, interpretations

and technical bulletins• Recognize and utilize recently issued statements of position and

industry accounting and auditing guides• Assess the effect of recently issued auditing standards and

standards on accounting and review services• Review Emerging Issues Task Force consensus reports• Anticipate forthcoming standards in accounting, auditing, compilation

and review servicesPREREQUISITE Experience in accounting and auditing

FORMATSave 20%



AUAA



Look for these symbols for CPE Self-Study courses of special interest to:

Auditors Financial Executives / Financial Managers

updated new!

new! newedition

H Course is of interest to Controllers and Financial Managers. ¹ Videoclip is available online for this course.

Updates


view table of contents onlinego to WWW.CPA2BIZ.COM

Annual Public Company Update: SEC, PCAOB,and AICPA DevelopmentsNASBA FIELD OF STUDY Accounting, Auditing

AUTHORS BDO Seidman, under the direction of Leland E. Graul, CPA; Wendy Hambleton, CPA; Mike Hottel, CPA; Joseph Maliekel, CPA; Liza Prossnitz, CPA; and Julie Valpey, CPA

LEVEL Update


Highlights include: coverage of recent SEC changes to reporting dates; formsand disclosures; new SEC guidance that could directly affect companymanagement and auditors; PCAOB developments; what SEC and PCAOB leaderscurrently are saying; recent actions by COSO, the AICPA, the top auditing firmsand others; emerging issues and trends; new resources; and more.

OBJECTIVEIdentify recent SEC and PCAOB rules and guidance as well as otherdevelopments that affect filings or engagements for this reporting cycle

PREREQUISITE Moderate experience in SEC accounting, reporting, or auditing

FORMAT

Save 20%


Text Regular $206.25 731884RXH AICPA Member $165.00

PCOU

Public Company Audit Update: PCAOB DevelopmentsNASBA FIELD OF STUDY Auditing


LEVEL Update


The requirements for audits of public companies continue to undergo constantchange. As these changes continue to unfold over the next several years, itbecomes increasingly hard for the independent auditor to keep up. Attend thiscourse for an update on the latest standards and guidance issued by the PCAOBand others as they apply to your upcoming audits. Plus, learn what the PCAOB isplanning and saying about the future so you can be out front in identifying thedevelopments that affect your audits.

OBJECTIVES• Identify recent PCAOB rules and guidance and other developments that affect

audit engagements for this reporting cycle• Modify audit engagement planning to incorporate PCAOB changes

PREREQUISITE Moderate experience in SEC accounting and reporting


CL4PCOU

SEC Update: 10-K, 10-Q, and Other Reporting and Filing RequirementsNASBA FIELD OF STUDY Accounting


LEVEL Update


Public company reporting requirements seem to be changing more rapidly every year. Keeping up with these important changes is crucial and is becomingincreasingly difficult for the corporate financial reporting manager and theindependent auditor. This course will give you an update on the latestpronouncements, regulations, and guidance issued by the SEC to help you stay current.

OBJECTIVEIdentify recent SEC rules, guidance, and other developments that affect your filings or engagements for this reporting cycle

PREREQUISITE Moderate experience in SEC accounting and reporting


CL4SECR


LEVEL 44 Update

updated new!

new!

Understanding FASB’s Accounting Standards CodificationNASBA FIELD OF STUDY Accounting

MODERATOR John F. Hudson, CPA

LEVEL Update


This Webcast On-Demand covers the goals of the FASB Codification, how toaccess it, what’s included and excluded, and its structure. Watch a panel of key experts as they discuss these issues and more.

OBJECTIVES• The purpose, meaning, and structure of the FASB Accounting

Standards Codification• How to use the Codification• What you need to do now to be prepared when the Codification

becomes authoritative• The AICPA’s response to the Codification, including available resources

PREREQUISITE None

FORMATCPE Webcast Regular $98.75On-Demand AICPA Member $79.00780131RXH

Note: This CPE Webcast On-Demand will be accessible immediately after completing the purchaseprocess on www.cpa2biz.com.

FASBCODLEVEL 44 Update HNew On-Demand format!

Updates

Updates 7

GAAP REVIEW SERIESParts 1, 2, 3 and 4This GAAP Review Series is designed for the accountant or practitioner whoneeds a detailed review of standards that apply to nonspecialized companies.The series provides a comprehensive study of FASB Statements andInterpretations and APB Opinions that apply to all companies and presentsimplementation guidelines and disclosure illustrations.

NASBA FIELD OF STUDY Accounting

AUTHORS Bruce C. Branson, Ph.D. and Jon W. Bartley, Ph.D., CPA

LEVEL Intermediate


PRODUCT CODESGAAP Review Series Part 1 732714RXHGAAP Review Series Part 2 732724RXHGAAP Review Series Part 3 732734RXHGAAP Review Series Part 4 732744RXH

FORMATText Regular $131.25

AICPA Member $105.00

GAAP Review Series — Part 1 APB1

OBJECTIVES• Understand FASB standards that impact financial assets, income

statement presentation, interim reporting and cash flow statements• Apply recent FASB pronouncements for these selected areas• Prepare disclosures related to these selected areas

PREREQUISITE Experience in financial reporting


OBJECTIVES• Understand FASB standards that impact leases, contingencies,

debt, other liabilities and income taxes• Apply recent FASB pronouncements for these selected areas• Prepare disclosures related to these selected areas



OBJECTIVES• Understand FASB standards that impact research and development activities

for computer software, share-based compensation, pension plans andpostretirement and postemployment benefits

• Apply recent FASB pronouncements for these selected areas• Prepare disclosures related to these selected areas



OBJECTIVES• Understand FASB standards that impact derivative instruments, international

accounting, long-lived assets, non-monetary exchanges and business combinations• Apply recent FASB pronouncements for these selected areas• Prepare disclosures related to these selected areas


For more information or to order, go to www.cpa2biz.com/cpe.

FASB Review for Industry (2008-2009 Edition)NASBA FIELD OF STUDY Accounting


LEVEL Intermediate


Comprehensive coverage of recent FASB, AcSEC, IASB and EITFpronouncements is provided in this auditing course geared to the specific interests of CPAs in corporate management.

OBJECTIVES• Analyze recent FASB and AICPA standards that have a major effect

on all industries• Apply standards for financial instruments, investments in securities

and impaired loans, complex equity transactions, debt and asset impairment, consolidations, earnings per share, comprehensive income and hedge accounting

• Review recent pronouncement and exposure drafts to develop implementation strategies



FASBI

FASB/APB Update and Review (2008-2009 Edition)NASBA FIELD OF STUDY Accounting


LEVEL Intermediate


Designed for accountants who need a detailed introduction to the new financial accounting standards and a refresher in other standards that apply to non-specialized companies. The course is a comprehensive study of FASB Statements and Interpretations, Accounting Research Bulletins and APB Opinions that apply to all companies.

OBJECTIVES• Understand FASB and AICPA standards that have the greatest effect on

accounting and financial reporting• Apply recent FASB and AICPA pronouncements for non-specialized companies• Prepare disclosures of financial instruments, derivatives, complex equity

transactions, impaired assets, debt and consolidations • Review reporting standards for balance sheets, income statements

and the statement of cash flow

PREREQUISITE Experience in application of accounting standards


APB

LEVEL 44 Intermediate LEVEL 44 Intermediate

LEVEL 44 Intermediate

updated H H

newedition H

H Course is of interest to Controllers and Financial Managers.

Accounting — General


Navigating the New FASB Codification: Research Real Life Accounting IssuesPREREQUISITE None


AUTHORS Patricia L. Williams, CPA, MS

LEVEL Basic


Not only can you get up to speed on the new FASB Online AccountingCodification, you can also use the Codification to research and get answers to some of the top accounting issues fielded by the AICPA’s Technical Hotline!The Codification – a major restructuring of existing accounting and reportingstandards – has been released by the FASB for a one-year verification period,and then becomes authoritative in April 2009. It is essential that professionals,both in industry and public practice, become familiar with using it.

OBJECTIVES• Grasp how U.S. accounting standards will soon:

– be principles-based– include a new conceptual framework– converge with international standards

• 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


CL4CODI

Fair Value Accounting: A Critical New Skill for All CPAsIdeal for self-study or on-site training! Choose Text or DVD/Manual


AUTHORS Mark L. Zyla, CPA/ABV, CFA, ASA and Teresa D. Thamer, CPA, CFE

VIDEO MODERATOR Lawrence J. Gramling, Ph.D., CPA

LEVEL Intermediate

RECOMMENDED CPE CREDIT Text-8; DVD/Manual-10

Gain insights into the conceptual and practical reasons for using fair value asthe required (or optional) measurement attribute for a number of new andexisting accounting standards. The course covers the conceptual and practicalissues which arise when fair value measurement is implemented under existingFASB standards and provides examples of these issues. In addition, themeasurement and estimation challenges that confront preparers and auditors inmaking, and attesting to, fair value measurements are presented and relatedguidance is provided.

OBJECTIVES• Understand key terminology in SFAS No. 157• Apply the Fair Value Hierarchy to appropriate approaches to measurement• Identify and evaluate the impact of the key measurement components as they

pertain to management's representations and auditors' responsibilities • Apply fair value accounting to certain FASB Statements and Interpretations

that require measurements of assets or liabilities at fair value

PREREQUISITE Basic understanding of accounting principlesThe video offers expert commentary on this technical topic and a lively panel discussion ofimplementation issues. In this video, moderator Lawrence J. Gramling, Ph.D., CPA, Professorof Accounting at the University of Connecticut in Storrs, CT, discusses the required (andpermitted) use of fair value accounting under FASB standards with Mark A. Alimena, CPA, CFE,Partner, Financial Services Industry Practice at Marden, Harrison & Kreuter, CPAs, PC, a Divisionof J.H. Cohn, LLP, in White Plains, NY, Teresa D. Thamer, CPA, CFE, Associate Professor atBrenau University in Gainesville, GA, and Mark L. Zyla, CPA/ABV, CFA, ASA, Managing Directorof the Atlanta-based CPA firm of Acuitas, Inc.

FORMATSText Regular $181.25733301RXH AICPA Member $145.00


FVA


LEVEL 44 IntermediateLEVEL 44 Basic new! ¹updated H



Accounting — General

Accounting — General 9

FIN 48 — Uncertainty in Income Taxes: A Must Know for Tax CPAs and Accountants/Auditors! Ideal for self-study or on-site training! Choose Text or DVD/Manual


AUTHOR Bobby J. Carmichael, Ed.D., CPA with contributions by Mark Sellner, CPA, JD, LLM

VIDEO MODERATOR Bobby J. Carmichael, Ed.D., CPA

LEVEL Intermediate (Text)/Advanced (DVD/Manual)


OBJECTIVES• Define what constitutes a tax position• Determine the appropriate unit of account for individual tax positions• 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

PREREQUISITE Knowledge of FAS 109, Accounting for Income TaxesIn this video, Bobby J. Carmichael, Ed.D., CPA, Professor of Accounting at Texas A&M University –Commerce discusses FIN 48 with Scott F. Guertin, CPA, Tax Partner and National Leader, Income TaxAccounting Services, at BDO Seidman LLP in Boston, MA, and SFAS No. 109 with William I. Eskin, CPA,President of WIE, Inc. in Baltimore, MD, and an instructor for this course; Scott F. Guertin, CPAand Linda A. Paradis, CPA, Manager in the Tax Department of RubinBrown LLP in St. Louis, MO.

Note: Accounting for Income Taxes - Applying SFAS No. 109/FIN 48: A Whole New Ballgame!includes the text and video contents of this course.



CL4FIN48LEVEL 44 Intermediate ¹

hottopic!

HAccounting for Income Taxes — Applying SFAS No. 109/FIN 48: A Whole New Ballgame! Ideal for self-study or on-site training! Choose Text or DVD/Manual

NASBA FIELD OF STUDY Accounting AUTHOR/VIDEO MODERATOR Bobby J. Carmichael, Ed.D., CPA LEVEL Intermediate RECOMMENDED CPE CREDIT Text-15; DVD/Manual-18

OBJECTIVES• Apply the complex rules of SFAS No. 109 to new and challenging situations• Apply the provisions of FIN 48 to uncertain tax positions• Identify and properly classify deferred tax assets and deferred tax liabilities• Compute the valuation allowance with consideration given to items that are

allowed to reduce the need for an allowance• Utilize a five-step approach for more complex situations including intra-period

tax allocations

PREREQUISITE Experience in financial reportingIn this video, Bobby J. Carmichael, Ed.D., CPA, Professor 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 in Boston, MA; and SFAS No. 109 withWilliam I. Eskin, CPA, President of WIE, Inc. in Baltimore, MD, and an instructor for this course;Scott F. Guertin, CPA; and Linda A. Paradis, CPA, Manager in the Tax Department ofRubinBrown LLP in St. Louis, MO.

Note: FIN 48 — Uncertainty in Income Taxes: A Must Know for Tax CPAs and Accountants/Auditors!includes a portion of the text and video content of this course.

FORMATSText Regular $206.25 732794RXH AICPA Member $165.00

DVD/Manual*§ (168-min) Regular $268.75 182794RXH AICPA Member $215.00

AITLEVEL 44 Intermediate updated ¹ H




Accounting — General/International Accounting



Accounting for Stock Options and Other Stock-Based Compensation: SFAS No. 123(R)NASBA FIELD OF STUDY Accounting

AUTHOR Wanda A. Wallace, Ph.D., CPA (retired)

VIDEO MODERATOR Steven Balsam, Ph.D., CPA

LEVEL Intermediate

RECOMMENDED CPE CREDIT Text-14, DVD/Manual-17

This AICPA course is a must for CPAs whose business clients or employers have, or are considering, option plans,addressing SFAS No. 123(R) in detail. This course explains how to estimate the value of options based upon fair value at the grant date addressing bothpublic and nonpublic companies with examples and worksheets. This coursealso reviews SEC guidance on equity-related disclosures including SAB 107,insider trading considerations and tax-related issues. Benchmarks from researchand recent filing are provided.

OBJECTIVES• Understand conceptual framework for SFAS No. 123 [Revised] • Apply methods for measuring fair value • Determine disclosure requirements

PREREQUISITE Basic understanding of accounting principlesIn this video, moderator Steven Balsam, Ph.D., CPA, Professor of Accounting and MervesResearch Fellow of the Fox School of Business at Temple University in Philadelphia, PA,discusses share-based compensation with Terry Adamson, Vice President of CompensationConsulting at Aon Consulting in Radnor, PA; Christopher P. Bolash, Practice Fellow at theFinancial Accounting Standards Board in Norwalk, CT; Francesco S. Froio, CPA, Senior Manager of Audit and Accounting Services of BMC in Paoli, PA; James G. Livingston, Ph.D.,Vice President at Zions Bank in Salt Lake City, UT; Todd J. Russo, Attorney at Ballard SpahrAndrews & Ingersoll, LLP in Philadelphia, PA; and Peter G. Wollmeringer, Senior Manager of the Department of Professional Practice at KPMG LLP in New York, NY.

FORMATSText Regular $206.25 732100RXH AICPA Member $165.00


ASBC

Revenue Recognition in Today’s Business ClimateNASBA FIELD OF STUDY Accounting

AUTHOR Patricia Lane Williams, CPA

LEVEL Intermediate


Revenue recognition guidance exists throughout accounting literature, accounting and audit guides and audit risk alerts for specific industries and the SEC’s SAB 104. Yet there is no one comprehensive source.In this course you will have a complete handbook. You’ll review the currentliterature, look at the implications of premature recognition, unique revenuerecognition issues of specialized industries and examine current FASB projectsand the impact they will have on financial statements.

OBJECTIVES• Understand the implications of faulty revenue recognition• Make appropriate revenue recognition decisions• Deal with unique revenue recognition issues in specialized industries• Increase awareness of revenue recognition developments in the

profession — activities of the FASB and the IASB



RTBCLEVEL 44 Intermediate LEVEL 44 Intermediateupdated ¹

hottopic!

H

bestseller

updated H

The International Financial Reporting Standards: An Overview NASBA FIELD OF STUDY AccountingMODERATOR John Hudson, CPALEVEL BasicRECOMMENDED CPE CREDIT 2This unique video captures the live presentation on IFRS given to the AICPABoard of Directors.OBJECTIVES• Identify some of the global convergence efforts that are currently underway

in the accounting standards area• Identify who are the major players that are undertaking this effort• Understand the history of the convergence effort and some of the significant

differences between the U.S. and the international accounting standards• Prepare to implement the International Financial Reporting Standards within

your organizationPREREQUISITE NoneJoin moderator John Hudson, CPA, founder of Hudson Consulting Group, LLC; Arleen Thomas, Senior VicePresident of Member Competency and Development at the AICPA; Bob Laux, Senior Director of TechnicalAccounting and Reporting at Microsoft Corporation; Danita Ostling, partner in Ernst & Young’sProfessional Practice Department, for a lively discussion as they provide an informative overview of IFRS.

FORMATCD-ROM Regular $81.25739750HSRXH AICPA Member $65.00

CPE On-Demand Regular $81.25157220RXH AICPA Member $65.00

Note: This CPE On-Demand will be accessible immediately after completing the purchase process on www.cpa2biz.com.

IFRSBODLEVEL 44 Basic HNew On-Demand format!



¹ Videoclip is available online for this course.

International Accounting/Financial Reporting

Accounting — General / International Accounting / Financial Reporting 11

International Versus U.S. Accounting: What in the World Is the Difference?NASBA FIELD OF STUDY Accounting AUTHORS Frederick Niswander, CPA, Ph.D. and Teresa L. Conover, CPA, Ph.D.

LEVEL Basic

RECOMMENDED CPE CREDIT 10In 2002, IASB and FASB agreed to harmonize their agenda and work towards reducing differences between IFRS and U.S. GAAP. It has become apparent that FASB is working hard on this goal as recent pronouncements of both the FASB andthe IASB are bringing the standards more in line with one another. In addition,the SEC recently removed the reconciliation requirement for foreign issuers toreconcile their financial statements from IFRS to U.S. GAAP.With the fast pace of the convergence project, understanding the differencesbetween IFRS and U.S. GAAP is becoming more important for businesses of allsizes. This course outlines the major differences between IFRS and U.S. GAAP.OBJECTIVES• Recognize the significant differences and similarities between U.S. GAAP and IFRS• Analyze financial statements prepared in accordance with IFRS• Standardize reporting in an international environment

PREREQUISITE Experience in financial reportingFORMAT


IUSALEVEL 44 Basic

hottopic!

revised HAre You Ready for IFRS? Moving Beyond the BasicsAvailable Mid-November


AUTHORS Leah Donti, CMA, MBA

LEVEL Intermediate

PRELIMINARY CPE CREDIT 18

IFRS (International Financial Reporting Standards) is becoming a reality in theUnited States. Foreign publicly-held companies, including those with subsidiaries inthe U.S., can already file financial statements with the SEC using IFRS. In addition,the SEC is currently determining when to allow U.S. publicly-held companies toalso file financial statements using IFRS. We recognize your need for proper andtimely training and are ready to assist you in providing this crucial education.

This course prepares accountants for these upcoming changes and will help yousolidify your knowledge of the similarities and differences between IFRS and U.S.GAAP. Even if your knowledge is limited, a brief recap of the important points isprovided at the beginning of the course to help get you up to speed. Additionally,you will learn to apply specific IFRS standards to the impacted financialstatement line items. Walk away with a greater understanding of what you need to know as the acceptance of international standards continues to grow.

OBJECTIVES• Readily focus on the differences between IFRS and U.S. GAAP• Recognize and review the similarities between IFRS and U.S. GAAP• Apply the specific IFRS standards to the related impacted financial statement

line items • Focus on the financial statement disclosure differences that often become an

unwelcome surprise at the 11th hour

PREREQUISITE Completion of AICPA course International versus U.S.Accounting: What in the World is the Difference or a high-level understanding of the conceptual differences between IFRS and U.S. GAAP.


IFRSLEVEL 44 Intermediate new!

XBRL: The New Era in Financial ReportingNASBA FIELD OF STUDY Accounting

AUTHOR Mary E. Phillips, CPA, Ph.D. and Robert G. Colvard, CPA, CFP, CRPC, Ph.D.

LEVEL Intermediate

PRELIMINARY CPE CREDIT 8

A top priority of the SEC’s chairman is mandating XBRL for public companyfilings beginning with the largest companies. XBRL is more than just a reportinglanguage for public companies; it is the new language for the electroniccommunication of business and financial data for businesses. It offers majorbenefits in the preparation, analysis, and communication of this information.This course provides a “how to” approach to help participants identify key issues and provides practical ideas on how to use XBRL.

OBJECTIVES• Get the XBRL “big picture”• Grasp and apply XBRL taxonomies• Create an “instance” document• “Map” and “tag” a financial statement



XGDELEVEL 44 Intermediate new!

H Course is of interest to Controllers and Financial Managers.

Financial Reporting



What You Need to Know About Accounting for Business CombinationsIdeal for self-study or on-site training!


AUTHOR/VIDEO MODERATOR Teresa D. Thamer, CPA, CFE

LEVEL Basic


CPAs in business and industry, valuation, and public practice who are involvedwith mergers, acquisitions, and change of ownership will need to understand the effects of SFAS No. 141(R), Business Combinations, on financial reportingand valuation. Affecting all industries, the standard adds more stringentrequirements but retains much of the guidance of SFAS No. 141 to further the integration of fair value measurements into the balance sheet and theinternational convergence of accounting standards.

OBJECTIVES• Understand the broader definition of a business• Learn how to recognize and measure the identifiable assets acquired,

the liabilities assumed and any noncontrolling interest in the acquiree• Understand and comply with SFAS No. 160, Noncontrolling Interests in

Consolidated Financial Statements—an amendment of ARB No. 51• Identify best practices for implementing the standards

PREREQUISITE Basic understanding of accounting principlesIn this video, Teresa D. Thamer, CPA, CFE, Associate Professor at Brenau University inGainesville, GA, discusses SFAS 141(R) with Philip J. Santarelli, CPA, Principal and Director ofAssurance Services at Parente Randolph in Philadelphia, PA; Stefanie Tamulis, CPA, SeniorManager, Accounting Standards & Communications at Deloitte & Touche LLP in Wilton, CT andformer Project Manager at the FASB; and Mark L. Zyla, CPA/ABV, CFA, ASA, Managing Director of the Atlanta-based CPA firm of Acuitas, Inc.

FORMATDVD/Manual*§ (114-min) Regular $243.75182000RXH AICPA Member $195.00

FAS141RLEVEL 44 Basic new! H¹

Cash Flow Statement: Preparation,Presentation and UseNASBA FIELD OF STUDY Accounting

AUTHOR Thomas Klammer, Ph.D., CPA

LEVEL Basic


Improve your understanding of existing cash flow statement preparation andpresentation options, with an emphasis on statement classification and disclosureissues. Evaluate the usefulness of cash flow statement data for internal andexternal purposes. Consider how the classification and presentation of cash flowinformation may change as reporting requirements are further modified.

OBJECTIVES • Understand the cash flow reporting requirements of 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 financialstatement preparation


FCFSLEVEL 44 Basic H

FIN 46R Variable Interest Entity Consolidation Rules: Not Just a Big Company Issue!NASBA FIELD OF STUDY Accounting AUTHOR Steven C. Fustolo, CPA LEVEL Basic RECOMMENDED CPE CREDIT 12FIN 46R is not just an “Enron-Big Company issue;” it is also a major area ofconcern for private and small companies. For example, FIN 46R can affectvarious types of arrangements common to many private companies, such asleases with thinly capitalized entities, including related parties, family partnerships,or LLCs; arrangements where your company guarantees a liability or asset value ofanother company, whether related or not; and service or supply contracts, wherethe terms are designed to be different than market terms. This course reviewsthe complex consolidation rules for off-balance-sheet entities now known asvariable interest entities (VIEs). You will learn how to determine whether anentity, regardless of its size, is a VIE, what are the types of variable interests, andhow to identify the primary beneficiary that consolidates the VIE. The course alsocovers common areas that companies need to consider under FIN 46R includingthe consolidation of real estate entities.OBJECTIVES• Understand VIE consolidation rules• Understand that entities and/or individuals must have variable interests in the VIE• Determine the primary beneficiary of the VIE• Understand the rules for testing VIEs• Understand the background of consolidationsPREREQUISITE None FORMAT


VIELEVEL 44 Basic H



Financial Reporting

Financial Reporting 13

Preparing Tax Basis Financial StatementsNASBA FIELD OF STUDY Accounting

AUTHOR J. Russell Madray, CPA, CIA, CMA, CFM

LEVEL Intermediate


The most frequent application of OCBOA is to prepare tax-basis financialstatements for various entities. This course is a great way to brush up on thecurrent standards and identify key issues in preparing and reporting on tax-basisfinancial statements. Controllers as well as audit and tax staff who prepare tax-basis financials will benefit.

Highlights include: coverage of tax-basis versus GAAP accounting; financialstatement presentation and disclosure issues; and solutions to challenges facedby sole proprietors, S Corps, partnerships, and other taxable entities.

OBJECTIVEIdentify the requirements to produce tax-basis financial statements in conformitywith all applicable current professional standards

PREREQUISITE Experience in financial statement preparation and tax returns;previous OCBOA experience is helpful

FORMAT Text Regular $118.75733550RXH AICPA Member $95.00

CL4TBSLEVEL 44 Intermediate H

AICPA’s Guide to Business Combinations,Goodwill and Other Consolidation IssuesNASBA FIELD OF STUDY Accounting


LEVEL Intermediate


Learn how SFAS Nos. 141(R) and 160 have changed the rules for businesscombinations and accounting for non-controlling interests. Develop standards for applying the acquisition method and how to apply fair value concepts underSFAS No. 141(R). Identify variable interest entities’ impact under FASBInterpretation No. 46(R). Learn how SFAS No. 160 deals with non-controllinginterests, including initial recognition and transactions affecting control.

OBJECTIVES• Properly account for a business combination under SFAS No. 141(R)• Understand the accounting for non-controlling interests • Determine when and when not to consolidate

PREREQUISITE Basic understanding of the principles of consolidation


AGC

AICPA’s Guide to Reporting and Disclosure Problems for Private CompaniesNASBA FIELD OF STUDY Accounting

AUTHORS Jan R. Williams, Ph.D., CPA and Richard L. Townsend, Ph.D., CPA

LEVEL Basic


Prepare yourself for any and all issues that may arise in this area. Learn todistinguish among error corrections, accounting changes and changes inestimates, and get ready to evaluate related-party transactions, deal with ongoing issues of concern and prepare proper and professional disclosures.

OBJECTIVES• Apply generally accepted accounting principles to specific problem

areas in compilation, review or audit engagements• Prepare appropriate footnote disclosures• Use OCBOA when appropriate

PREREQUISITE Basic understanding of accounting principles


RDPSLEVEL 44 Basic

LEVEL 44 Intermediate updated H

H

Cash- and Tax-Basis Financial Statements — Preparation and ReportingNASBA FIELD OF STUDY Accounting, Auditing

AUTHORS Kenneth C. Garrett, CPA and Ray Whittington, Ph.D., CPA, CMA, CIA

LEVEL Basic


When there is a request for the compilation of modified tax-basis financial statements, are you confident that you will know what to do? Both public practitioners and controllers will benefit from this course. Upon completion, you will have athorough understanding of the differences between GAAP and the tax, accrual,and modified cash accounting methods. You will also be aware of the effects ofOCBOA on audit, review, and compilation procedures.

Highlights include how the tax, accrual, and modified cash bases of accountingdiffer from GAAP standards; OCBOA financial statement titles, captions and notedisclosures; peer review deficiencies; and numerous case studies.

OBJECTIVES• Identify the steps to prepare cash, modified cash, or tax-basis financial statements• Identify the steps to audit, review, or compile OCBOA statements

PREREQUISITE None


CTBLEVEL 44 Basic

bestseller

H


Financial Reporting



Employee Benefit Plans: Audit and Accounting Essentials Ideal for self-study or on-site training! Choose Text or DVD/Manual


AUTHORS McGladrey & Pullen, LLP, under the direction of Josephine L. Hammond, CPA; Rebecca Miller, CPA; Lynne M. McMennamin, CPA and Mark Wirth, CPA

VIDEO MODERATOR Anita Baker, CPA, CEBS, PHR

LEVEL Basic

RECOMMENDED CPE CREDIT Text-12 (Accounting-6, Auditing-6); DVD/Manual-14 (Accounting-7, Auditing-7)

OBJECTIVES• Audit employee benefit plans in accordance with AICPA and EBSA standards • Design specialized audit tests• Plan the scope of an audit• Understand the structure of the more popular employee benefit plans• Understand accounting requirements unique to employee benefit plans

PREREQUISITE Knowledge of ERISA and IRS requirements for benefit plans In this video, moderator Anita Baker, CPA, CEBS, PHR, Principal in Charge, Benefit Services atLarsonAllen LLP and chair of the AICPA Employee Benefit Plans Audit Quality Center ExecutiveCommittee (EBPAQCEC) discusses plan essentials with EBPAQCEC members Erica O’Malley,CPA, Partner, Employee Benefits Practice at Grant Thornton LLP; Diane Wasser, CPA, Officer-in-Charge, Pension Services Group at Amper, Politziner & Mattia, P.C.; and Craig Winters, CPA,Partner at Daniel A. Winters & Company.



EBPELEVEL 44 Basic updated ¹

Audits of 401(k) PlansNASBA FIELD OF STUDY Auditing

AUTHORS Deloitte & Touche LLP, under the direction of Alice Wunderlich, CPA;Tamara M. Anderson, CPA; Karen T. Caprio, CPA; Phyllis Dunn, CPA and Patricia C. Miller, CPA

LEVEL Basic


Over 400,000 benefit plans have 401(k) features, making it vital that CPAs knowthe audit requirements and the latest developments affecting them. Focus onevery aspect of how to audit a 401(k) plan and prepare financial statements that satisfy ERISA and SEC requirements.

OBJECTIVES• Understand the requirements for 401(k) audits as distinguished

from audits of other types of employee benefit plans• Recognize new developments affecting 401(k) audits• Plan and conduct 401(k) audits more efficiently and effectively

PREREQUISITE Knowledge of ERISA and IRS requirements for benefit plans


AFKPLEVEL 44 Basic

SEC Reporting Ideal for self-study or on-site training! Choose Text or DVD/Manual


AUTHORS BDO Seidman, under the direction of Leland E. Graul, CPA; Wayne A. Kolins, CPA; Wendy M. Hambleton, CPA; Michael C. Hottel, CPA; Jeffrey W. Lenz, CPA; Debra J. McLaughlin, CPA; Joseph Maliekel, CPA; Liza Prossnitz, CPA; and Julie Valpey, CPA

VIDEO MODERATOR John C. Compton, CPA, CGFM

LEVEL Intermediate


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

PREREQUISITE Ability to prepare standard financial statements and evaluatefinancial statement disclosures In this 2008 video, John C. Compton, CPA, CGFM, Managing Director at Compton Consulting, LLC, inGreensboro, NC, discusses SEC reporting with Elizabeth S. Gantnier, CPA, Director of Quality Controlat Stegman & Company in Baltimore, MD, and an instructor for this course; David W. Hinshaw,CPA, Partner in the Professional Standards Group of Dixon Hughes, PLLC, in High Point, NC; andRobert W. Walter, Esq., Of Counsel to the Los Angeles-based law firm of Richardson Patel LLPfocusing on securities, disclosure and financing matters and an instructor for this course.



SECRLEVEL 44 Intermediate updated ¹

bestseller

H

Analytical Procedures for Small Business Engagements NASBA FIELD OF STUDY Auditing

AUTHOR Ray Whittington, Ph.D., CPA, CMA, CIA

LEVEL Basic


OBJECTIVES• Overcome practice problems in the application of analytical procedures• Document analytical procedures efficiently • Understand how analytical procedures can and should be used

PREREQUISITE None

VALUE AID! AICPA Audit Guide Analytical Procedures


APROLEVEL 44 Basic



Auditing — General

Auditor/Accountant Communications: Critical New RequirementsFIELD OF STUDY Auditing AUTHORS Anne Oestriecher, CPA and Kurt Oestriecher, CPALEVEL BasicRECOMMENDED CPE CREDIT 10YELLOW BOOK HOURS 10With the recent release of SAS Nos. 112 and 114, expectations have increased forauditors to openly and candidly communicate significant findings and issuesrelated to the audit.SAS No. 112 – Establishes standards and provides guidance on communicating mattersrelated to an entity's internal control over financial reporting including evaluatingthe severity of control deficiencies identified in an audit of financial statements.SAS No. 114 – Which identifies specific matters to be communicated andprovides guidance on the communication process, in particular, the principalpurposes of communication and the importance of effective two-way communication.SSARS No. 1 – Establishes the standards by which compilation and reviewengagements are performed.OBJECTIVES• Understand and implement the requirements of SAS Nos. 112 and 114• Review and understand other selected forms of auditor/accountant communications

including engagement and management representation letters, confirmationsand auditor/accountant reports and other types of communications

PREREQUISITE Basic understanding of accounting and auditing principlesFORMAT


ACCNRLEVEL 44 Basic new!

Detecting Misstatements: Integrating SAS No. 99 and the Risk Assessment StandardsNASBA FIELD OF STUDY Auditing AUTHOR Richard H. Gesseck, CPA LEVEL BasicRECOMMENDED CPE CREDIT 10YELLOW BOOK HOURS 10Taking an integrated audit approach to understanding material misstatementsarising from both fraud and unintentional errors is essential to improving theoverall quality and effectiveness of an audit. This course combines SAS No. 99(fraud) with SAS Nos. 104-111 (the Risk Assessment Standards) which requireaudit team brainstorming sessions to be conducted and documented. Learn howto integrate your audit approach for assessing the risks of material misstatementsarising from fraud with those arising from unintentional errors.OBJECTIVES• Conduct more effective brainstorming sessions• Utilize a top-down approach, starting with those charged with governance• Recognize warning signs• Develop an overall approach for assessing and responding to risks• Design procedures for responding to specific assessed risks• Improve documentation quality• Understand the requirements of the related standards• Apply the standards to specific situationsPREREQUISITE Basic understanding of accounting and auditing principles


DEMILEVEL 44 Basic new!

Risk Assessment Standards — Understanding the Entity and Assessing RiskNASBA FIELD OF STUDY Auditing

MODERATOR Michael J. Ramos, CPA

LEVEL Basic


This multimedia CD contains three courses that employ interactive case studies,video, printable excerpts and valuable study guides to aid in learning and retention.The courses highlight the differences from current standards or current audit practice.

PART 1: OBJECTIVES•Understand the key steps involved in assessing and

responding to risk in a financial statement audit•Apply a working knowledge of key definitions and concepts

necessary to implement the Risk Assessment Standards

PART 2: OBJECTIVES•Design an audit strategy•Perform risk assessment procedures to

obtain an understanding of your client•Determine planning materiality•Evaluate the design of the client’s entity- and activity-level controls

PART 3: OBJECTIVES•Use your understanding of the client and its internal

control to assess the risk of material misstatement•Design an overall audit response and further audit

procedures, based on your risk assessments•Evaluate audit results

PREREQUISITE None


RASLEVEL 44 Basic

Financial Reporting / Auditing — General 15H Course is of interest to Controllers and Financial Managers. ¹ Videoclip is available online for this course.




Audit Sampling: Practical ApplicationsNASBA FIELD OF STUDY Auditing

LEVEL Basic

AUTHOR Kenneth Garrett, CPA


Learn how to select and evaluate samples in connection with performingauditing procedures. This course uses case studies to give you experienceperforming and evaluating samples using several important statistical and non-statistical (or quasi-statistical) techniques such as proportion estimation,mean estimation, PPS sampling and rules of thumb to approximate PPSsampling. You will learn to use statistics to evaluate sampling risk, even if you do not understand all the underlying probability theory. You will learn how to perform (using a calculator or PDA that has a square root function) anddocument samples in conformity with generally accepted auditing standards.

OBJECTIVES• Use statistics to evaluate sampling risk• Use sampling to meet audit objectives• Select a sample that can be expected to be representative• Use a sample to estimate the mean value of a population• Use PPS sampling to evaluate a recorded monetary amount• Use non-statistical sampling to test audit assertions

PREREQUISITE Basic understanding of accounting and auditing principles


AUDSLEVEL 44 Basic

Documenting the Audit Team’s Field WorkNASBA FIELD OF STUDY Auditing

AUTHOR Don Pallais, CPA

LEVEL Basic


Workpapers are the building blocks of an audit. If it’s not in the workpapers,the manager and partner might not know about it or consider its ramifications.And a badly-prepared workpaper is a time-waster. So, proper workpaperpreparation is critical. This course teaches the basics of workpaper preparation —both the form of workpapers and their content — to make sure everythingsignificant is properly documented. Staff auditors who prepare workpapers will benefit from this course.

Highlights include: what every workpaper should contain, how to documentdifferent types of procedures, opportunities to analyze and critique illustrativeworkpapers, and suggestions for improving efficiency.

OBJECTIVEIdentify the basic AICPA standards regarding workpaper documentation and proper workpaper technique

PREREQUISITE Experience on audit engagements


CL4DFWLEVEL 44 Basic

Reviewing Field Work DocumentationNASBA FIELD OF STUDY Auditing


LEVEL Basic


Highlights include the “nuts and bolts” of reviewing; checklists for audit documentation;how to review analytical procedures; and common workpaper shortcomings.

OBJECTIVEIdentify the tasks necessary to ensure compliance with current professionaldocumentation standards when performing supervisory level reviews of auditfield work

PREREQUISITE Experience on audit engagements


CL4FWDLEVEL 44 Basic

Auditor’s Risk Assessment Process: Tackling the New Risk Assessment SASsIdeal for self-study or on-site training! Choose Text or DVD/Manual

NASBA FIELD OF STUDY Auditing

AUTHOR/VIDEO MODERATOR Richard H. Gesseck, CPA

LEVEL Basic


YELLOW BOOK HOURS Text-12; DVD/Manual-15

OBJECTIVES• Recognize how the new Risk Assessment Standards differ from existing

standards and how these differences will significantly affect your audit practice• Develop a more in-depth understanding of the entity and its environment,

including its system of internal control• Identify the risks of material misstatement in the financial statements and what

the entity is doing to mitigate them• Provide a more rigorous assessment of the risks of material misstatement• Improve the linkage between the assessed risks and the nature, timing and

extent of audit procedures performed in response to those risks

PREREQUISITE Basic understanding of accounting and auditing principles In this video, Richard H. Gesseck, CPA, Audit Partner at UHY LLP in New Haven, CT, discussesthe new SASs with William I. Eskin, CPA, President at WIE, Inc. in Baltimore, MD, and aninstructor for this course; Elizabeth S. Gantnier, CPA, Director of Quality Control at Stegman &Company in Baltimore, MD, and an instructor for this course; and Lawrence J. Gramling, Ph.D.,CPA, Professor of Accounting at the University of Connecticut in Storrs, CT.



ARAPLEVEL 44 Basic new!

bestseller


Auditing — General 17

Documenting and Reviewing Field WorkNASBA FIELD OF STUDY Auditing AUTHOR Don Pallais, CPALEVEL BasicRECOMMENDED CPE CREDIT 8Workpapers are the building blocks for the audit. If it’s not in the workpapers the manager and partner might not know about it or consider its ramifications.So, training in proper workpaper preparation is critical. All audit staff and fieldwork supervisors will benefit from this course.Highlights include: what information workpapers should contain, documentingdifferent types of procedures, illustrative “good, bad, and ugly workpapers,”the basics of reviewing, documentation of reviewing internal control andsubstantive procedures, and includes an in-charge audit review checklist.This course combines the courses Documenting the Audit Team’s Field Workand Reviewing Field Work Documentation at a bargain price! OBJECTIVES• Identify the basic AICPA standards regarding workpaper

documentation and proper workpaper technique• Identify the tasks necessary to ensure compliance with current

professional documentation standards when performing supervisory level reviews of audit field work documentation

PREREQUISITE Audit staff and supervisors


ATDRLEVEL 44 Basic

Audit DocumentationNASBA FIELD OF STUDY Auditing

AUTHOR Michael J. Ramos, CPA

LEVEL Basic


YELLOW BOOK HOURS 3Auditing standards relating to audit documentation have gotten stricter. Auditorsare now required to document specific items that they were not required todocument in the past. Additionally, there is an emphasis on completing auditdocumentation in a timely fashion.This course offers an overview of the latest audit documentation guidance, includingSAS No. 103, and discusses many common practice issues faced by practitioners.In addition, the audit documentation requirements of the GAO are discussed.Through interactive case studies, you’ll explore relevant guidance on auditdocumentation including GAO documentation requirements, review the purpose andbasic principles of audit documentation, and delve into common practice issues.OBJECTIVES•Identify guidance relevant to audit documentation•Explain the purpose of audit documentation•Apply the fundamental principles of audit documentation•Analyze common practice issues• Identify GAO audit documentation requirementsPREREQUISITE NoneFORMAT

CD-ROM Regular $106.25738920HSRXH AICPA Member $85.00

AUDDOCLEVEL 44 Basic

Auditing Accounts ReceivableNASBA FIELD OF STUDY Auditing


LEVEL Basic


Through an interactive, comprehensive case study, you will learn how to auditaccounts receivable effectively and efficiently and the allowance for doubtfulaccounts. You'll explore the importance of testing the accounts receivable agingand how to use subsequent cash collections to increase efficiency. You’ll learnhow to determine sample sizes and stratify samples. You’ll be given a five-stepapproach to auditing the allowance for doubtful accounts.

OBJECTIVES• Use analytical procedures to identify unusual financial statement relationships• Review prior year's workpapers to identify potential high-risk audit areas• Identify high-risk audit areas based on your understanding of your client's

business and industry and the results of analytical procedures• Perform other required tasks necessary to complete the audit-planning process

PREREQUISITE None


ARLEVEL 44 Basic

Auditing InventoryNASBA FIELD OF STUDY Auditing


LEVEL Basic


Course 1: You will participate in a typical small business inventory observation.Through a series of video clips, you'll see how an observation should be designedand implemented, and you’ll be given the chance to apply your knowledge to areal-life case study.Course 2: You will learn what you need to do to audit inventory, other than theinventory observation. You’ll get the chance to apply the techniques you learnand benefit from tips for performing an efficient and effective audit.

OBJECTIVES• Test the mathematical accuracy of your client’s inventory listing• Identify the client’s inventory costing system• Test unit costs• Review inventory for possible net realizable value losses• Apply generally accepted accounting principles for inventory• Recognize the risks involved with auditing inventory• Describe the purpose of performing an inventory observation• Describe physical inventory counting procedures that ensure an accurate count• Perform a physical inventory observation

PREREQUISITE None


INVENTLEVEL 44 Basic

This interactive CD-ROMcontains two courses




Internal Control Deficiencies: Assessment and Reporting Under SAS No. 112 Ideal for self-study or on-site training! Choose Text or DVD/Manual


AUTHOR Bharat (Bert) Merchant, MBA, CPA, Attorney with Dennis L. Parish, CPA, Contributing Editor

VIDEO MODERATOR Bharat (Bert) Merchant, MBA, CPA, Attorney

LEVEL Intermediate


YELLOW BOOK HOURS Text-8; DVD/Manual-10

OBJECTIVEEvaluate the severity of control deficiencies identified in an audit and communicate themto management and those charged with governance in accordance with SAS No. 112

PREREQUISITE Basic understanding of accounting and auditing principlesIn this video, Bharat (Bert) Merchant, MBA, CPA, Attorney, a New Jersey-based consultant andAICPA 2006 Outstanding Discussion Leader, discusses SAS No. 112 with William I. Eskin, CPA,President at WIE, Inc. in Baltimore, MD and AICPA 2005 Outstanding Discussion Leader, andElizabeth S. Gantnier, CPA, Director of Quality Control at Stegman & Company in Baltimore, MDand AICPA 2006 Outstanding Discussion Leader.



ICDARLEVEL 44 Intermediate ¹

Fraud and the Financial Statement Audit: Auditor ResponsibilitiesNASBA FIELD OF STUDY Auditing

AUTHOR AICPA Staff

LEVEL Intermediate


YELLOW BOOK HOURS 16

SAS No. 99, the fraud standard, dramatically affects how you plan and conductan audit. You’ll learn the conceptual framework necessary to understand thecharacteristics of fraud. Use the risk assessment approach to detecting fraud toimprove your audit performance. Written with the regional and local practitionerfirms in mind, this course gives practical suggestions that address each of theconcepts and needed skills and offers additional guidance on the critical areasof revenue recognition and auditing estimates. Fraud factors for specializedindustries are also included.

OBJECTIVES• Understand the auditor’s responsibilities for detecting fraud during the

performance of a financial statement audit• Apply a risk-assessment approach to detecting fraud in a financial statement audit

PREREQUISITE Basic understanding of accounting and auditing principles


FFSALEVEL 44 Intermediate

Employee Benefit Plans Strategic Briefing — 2008/2009CPE Webcast On-Demand



LEVEL Intermediate


This Webcast recording will address issues specific to 2008/2009 engagementsand will include a discussion and offer guidance on these and more emerging issues.

OBJECTIVES• The credit market crises and their effect on plans• The Pension Protection Act• FASB Statement No. 157• FSP AAG INV-1 and SOP 94-4-1• The Risk Assessment Standards• And much, much more!

PREREQUISITE None



EBP08LEVEL 44 Intermediate New On-Demand format!

SAS No. 70 Auditing Guidance Ideal for self-study or on-site training!


AUTHORS Antonio C. Contabile, CPA, MBA; Maureen A. Driscoll; Amit Dutta, CISA, CAIIB; Alex Fraga, MBA; Lori W. Godwin, CISA, MBA; Michael S. Hurle, ACA; Susan E. Kenney, CPA; Errol R. Ramdarie, CPA; Douglas Vogl, CISA, CISSP; and Helena Yoon

VIDEO MODERATOR Susan E. Kenney, CPA

LEVEL Intermediate


YELLOW BOOK HOURS 12

OBJECTIVES• Understand how to perform an SAS No. 70 audit engagement• Understand the form and content of SAS No. 70 audit reports• Know when and how to use SAS No. 70 audit reports in integrated

(Section 404) or financial statement audits

PREREQUISITE Experience in auditingIn the video, Video Moderator Susan E. Kenney, CPA, discusses issues with Joseph G. Griffin,CPA, CISA; Andrew E. Nolan, CPA; and Helena Yoon — each of PricewaterhouseCoopers LLP — and James K. O’Neill of IBM Global Services.


SAS70LEVEL 44 Intermediate

bestseller

¹


Auditing — General 19

Forensics and Financial Fraud: Real World Issues and Answers NASBA FIELD OF STUDY Accounting, Auditing

AUTHOR John J. Hall

LEVEL Intermediate


This course provides specific steps to help auditors and accountants fully meet fraud-handling expectations. The “how-to” approach helps identify fraud exposures and risksand provides practical ideas on how to handle those exposures. Course materials,developed by a nationally known fraud expert, include examples of what can gowrong and how fraud is reflected in the records. Also included are planning ideasas well as practical suggestions for responding to wrongdoing when it is discovered.

OBJECTIVES• Build and maintain an anti-fraud environment• Develop the essential fraud policy• Create the Fraud Loss Scorecard• Identify and assess key fraud exposure areas• Find fraud in three steps• Examine common fraud indicators, symptoms and red flags• Map fraud risks to prevention and detection by internal controls• Handle special challenges from third-party relationships• Develop effective audit program steps• Educate clients and others about fraud

PREREQUISITE Experience in accounting and reporting


FFFLEVEL 44 Intermediate

Forensic Accounting: Fraudulent Reporting and Concealed Assets NASBA FIELD OF STUDY Accounting, Auditing

AUTHOR L. Michael Connelley, CFE, CPA

LEVEL Intermediate


Forensic accounting is exploring uncharted territory by examining off-balancesheet transactions and non-financial performance measures. You are now calledupon to detect fraudulent financial reporting and to redesign internal controls toprevent misappropriation of assets. Hidden asset investigations are required forbusiness valuations and divorce proceedings, while wrongful death and disabilityclaims require earnings projections and potential healthcare costs. Superchargeyour forensic accounting techniques with this very valuable course.

OBJECTIVES• Utilize common forensic techniques to recognize schemes and scams• Detect fraud through the use of analytical tools and other techniques• Develop approaches to detect under or overvalued assets• Ferret out hidden assets and deceptive business activity• Prepare for deposition phase and witness stand

PREREQUISITE None


FAFRLEVEL 44 Intermediate

Upcoming Peer Review: Is Your Firm Ready?NASBA FIELD OF STUDY Auditing

AUTHOR Duane Reyhl, CPA

LEVEL Intermediate


This course prepares you for a peer review and what can be done on a dailybasis to create a strong quality control environment for your firm. Learn the mostcommon, significant deficiencies that peer reviews find time after time and whatcan be done to prevent them from occurring in your firm.

OBJECTIVES• Create a firm environment that focuses on quality control• Understand significant recurring engagement deficiencies and how to

prevent them• Prepare for your next peer review — decisions to make and pulling

together the right information

PREREQUISITE Experience in providing audit, compilation and review services


SNPRLEVEL 44 Intermediate

Small Business Audits: Best Practices Including Risk Assessment and Internal ControlNASBA FIELD OF STUDY Auditing


LEVEL Intermediate


The auditor in today’s world is constantly under scrutiny, whether the client is large or small. However, small businesses bring a unique set of issues forauditors trying to balance risk, effectiveness and efficiency. Recognize risk in the small business environment and how to deal with it effectively and efficientlyfrom audit planning until the wrap up.

You’ll work through how to plan and perform appropriate procedures andcomplete the small business audit. Improve your efficiency while satisfyingauditing and quality control standards in a small business auditing environment.

OBJECTIVES• Identify accounting and auditing issues for small businesses• Apply risk model and materiality to the small business audit• Conduct analytical procedures and audit testing effectively for

the small business audit

PREREQUISITE Basic understanding of accounting and auditing principles;supervisory experience in the audit function helpful


SBABRLEVEL 44 Intermediate

¹ Videoclip is available online for this course.




Partner’s Audit Engagement Documentation and ReviewNASBA FIELD OF STUDY Auditing


LEVEL Intermediate


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 documentationrequirements. Don’t get dinged in peer review or litigation because you didn’t know ithad to be written down. All audit partners and managers will benefit from this course.

Highlights include coverage of all the current AICPA rules regarding workpapers,including: work documentation, ethics requirements, workpaper access byoutsiders, and workpaper retention. The course also shows you what to look forwhen performing a high-level review so you know what the staff did, what theyfound and what decisions they made, and ultimately how their conclusions affectthe financial statements and your report without re-reviewing all the workingpapers. It contains lots of examples, cases, and suggestions.This course combines the courses Partner’s Engagement Documentation andPartner’s Audit Engagement Review at a bargain price! OBJECTIVES• Identify what documentation is (and is not) required under current GAAS• Identify steps to ensure that the audit strategy has been implemented and that

the partner is aware of all significant issues and judgments made by the staffPREREQUISITE Management of audit engagementsFORMAT


PARDLEVEL 44 Intermediate

Partner’s Audit Engagement DocumentationNASBA FIELD OF STUDY Auditing


LEVEL Intermediate


The Risk Assessment Standards substantially increased the GAAS documentationrequirements. Do you know what’s needed now?

This course discusses all the rules regarding workpapers including: documentingthe work, ethics requirements, workpaper access by outsiders and workpaperretention. Don’t get caught in peer review or litigation because you didn’t knowwhat had to be written down. All audit partners and managers will benefit fromthis course.

OBJECTIVEIdentify what documentation is required and what isn't under the current GAAS

PREREQUISITE Management of audit engagements


CL4PADLEVEL 44 Intermediate

Audits of Banks, Savings Institutions, Credit Unions and Other Financial InstitutionsNASBA FIELD OF STUDY AuditingAUTHOR S. Thomas Cleveland, CPA, CITP LEVEL Intermediate RECOMMENDED CPE CREDIT 8 This course features practical worksheets and insights such as the applicable metricsthat create value for financial institutions. Financial institutions are specialized andone of, if not the most, regulated industries in the world. Comparisons to commercialaudits efficiently and effectively make the transition to financial institution audits.International financial institution audits are a module in this course.

OBJECTIVES• Understand the current metrics that create value for financial institutions• Understand the significant regulatory structure and laws for the financial

institution industry• Apply efficient audit procedures for specific balance sheet, income statement

and cash flow statement accounts• Assess the effects of the most important accounting pronouncements on the

financial institution industry• Apply auditing literature such as appropriate sampling and confirmation

considerations for the critical loans receivable and deposit accounts• Understand additional audit procedures necessary when material investments

are held by brokers or other third partiesPREREQUISITE Basic general audit knowledge and/or experienceFORMAT


BANKLEVEL 44 Intermediate new!

Partner’s Audit Engagement ReviewNASBA FIELD OF STUDY Auditing


LEVEL Intermediate


It’s your signature, but the staff did most of the work. How confident are you?

This course tells you how to perform a high-level review and come away withknowledge of: (1) what your staff did; (2) what they found; (3) and importantissues they encountered and decisions they made. All of these items have adirect effect on the financial statements and your report. This course containsnumerous examples, cases, and suggestions on performing such a review. Allaudit partners and managers will benefit from this course.

Highlights include areas of special attention for partners, workpaper accessissues, and case studies.

OBJECTIVEIdentify the steps in partner-level reviews to ensure that the audit strategy hasbeen implemented and that the partner is aware of all significant issues and allimportant judgments made by the staff

PREREQUISITE Management of audit engagements


CL4PRAELEVEL 44 Intermediate

Attestation, Accounting andReview Series

Auditing — General / Attestation, Accounting and Review Series 21

Compilation, Review and Accounting Services UpdateNASBA FIELD OF STUDY Auditing

AUTHOR Kimberly Burke, Ph.D. and Hugh Parker, Ph.D., CPA

LEVEL Update


Are you equipped to apply current professional standards in the 2008engagement environment? This course covers the current year’s Compilationand Review Alert as well as developments in independence, engagement andrepresentation letters, field work, disclosure, reporting, documentation, changesin services or in accountants, and specialty engagements. Anyone managingcompilation or review engagements will benefit from this course.

Highlights include what you need to know to plan, review and report on theseengagements in 2008; current practice developments; the deficiencies mostcommonly found by peer reviewers; and the proposed standards and otherdevelopments on the horizon that you should be monitoring.

OBJECTIVEIdentify the professional standards and risk factors relevant to the planning of compilation, review, and accounting service engagements

PREREQUISITE Experience managing accounting, compilation and review engagements

VALUE AID! AICPA’s Compilation and Review Alert


CL4COMPLEVEL 44 Update

Compilation and Review Engagement EssentialsNASBA FIELD OF STUDY Auditing

AUTHOR Kimberly Burke, Ph.D. and Hugh Parker, Ph.D., CPA

LEVEL Basic


Many new CPAs are not familiar with two of the local CPA firm’s most popularengagements: compilations and reviews. Shorten your learning curve andimpress your boss with your knowledge gained by taking this course. CPA firmstaff, including paraprofessionals, new to performing compilation or reviewengagements, will benefit from this course.

Highlights include identifying the engagement type and the applicable professional standards, executing the engagement programs, effective inquiriesand analytical procedures, representation letters, the accountant’s report, andworkpaper documentation.

OBJECTIVEIdentify the activities required to perform basic compilations and reviews of financial statements, draft the accountant’s report, and document theengagement in accordance with professional standards

PREREQUISITE None


ICRELEVEL 44 Basic

Review Engagements: Mastering the FundamentalsNASBA FIELD OF STUDY Auditing

AUTHORS Kimberly Burke, Ph.D. and Hugh Parker, Ph.D., CPA

LEVEL Basic


The standards for reviews of private company financial statements havechanged and the risks have increased. Many young CPAs may lack the skillsand experience to perform meaningful analytical reviews and make incisiveinquiries of management; and many seasoned CPAs could use a good refresherin these areas. Reduce your firm’s risk and make yourself aware of the currentstandards with this popular course.

Highlights include understanding the client’s industry and business, theengagement letter, work programs, making effective inquiries, analyticalprocedures, representation letters, the accountant’s report, and documentation.

OBJECTIVEIdentify the activities required to perform a basic review of a set of financialstatements, draft the accountant’s report, and document the engagement inaccordance with professional standards

PREREQUISITE None


CL4RELEVEL 44 Basic

Compilation Engagements: Mastering the FundamentalsNASBA FIELD OF STUDY Auditing

AUTHORS Kimberly Burke, Ph.D. and Hugh Parker, Ph.D., CPA

LEVEL Basic


Are all of your new staff members familiar with compilations? All firm staff,including paraprofessionals, new to performing compilation engagements, willbenefit from this course.

Highlights include identifying what is and is not a compilation engagement;executing the engagement work program; preparing the accountant’s report; documentation; and compiling interim statements or elements of financial statements.

OBJECTIVEIdentify the activities required to perform a basic compilation of financialstatements, draft the accountant’s report and document the engagement in accordance with professional standards

PREREQUISITE None


CL4CELEVEL 44 Basic




Bookkeeping, Payroll and Other Accounting Services: Managing the RisksNASBA FIELD OF STUDY Auditing


LEVEL Intermediate


Most sole practitioners and local CPA firms routinely provide write up, payroll,and other accounting services to their clients. Since there are no related technicalstandards or issued opinions related to these types of engagements, many CPAsview them as risk-free. Be forewarned – they are not! These services can generatea surprising number of significant malpractice claims; one case resulted in ajudgment of $1 million! This course identifies the risks and proven risk mitigatingpractices throughout the entire life cycle of an accounting services engagement,from client acceptance, to engagement performance, to withdrawal.

Highlights include: how to have critical conversations with your clients regardingengagement scope; firm responsibilities and client responsibilities; supervision ofclient employees; prevention of engagement creep; maintenance of quality controlthroughout the engagement; withdrawing from an engagement; and numerousillustrative examples, flowcharts, observations, and engagement suggestions.OBJECTIVES• Identify the risks inherent in write up, payroll and other accounting services• Identify the risk management practices available PREREQUISITE Experience in write up, payroll and other accounting services


CL4BPOALEVEL 44 Intermediate new!

Managing Compilation, Review,and Accounting ServicesNASBA FIELD OF STUDY Auditing


LEVEL Intermediate


This course covers the whole spectrum of practice management issues: engagementacceptance, professional standards, independence rules, engagement andrepresentation letters, performance standards, reporting, engagementadministration, quality control and peer review.

Highlights include coverage of SSARS and TPAs; peer review deficiencies; fraudand independence issues; quality control; and engagement administration. Thosewho have practice management responsibilities for compilations, reviews or otheraccounting services will benefit from this course.

OBJECTIVE Identify practices to efficiently manage compilation, review, or other accountingservices in conformity with all applicable current professional standards and bestbusiness practices

PREREQUISITE Experience both with compilation, review, and accountingservices and with engagement management and administration


CL4MACRLEVEL 44 Intermediate

Accounting Services, Compilations and Reviews: Effective Risk Management NASBA FIELD OF STUDY Auditing AUTHOR J. Russell Madray, CPA, CIA, CMA, CFM LEVEL Intermediate RECOMMENDED CPE CREDIT 10This course provides a comprehensive review of the current standards andissues in compilation, review and accounting service engagements. Thescenarios included provide examples from the whole spectrum of practicemanagement and engagement performance. All CPAs managing compilation,review, or accounting service engagements will benefit.Highlights include: how to communicate engagement scope with clients; coverageof SSARS and TPAs; peer review deficiencies; firm vs. client responsibilities;supervision of client employees; prevention of engagement creep; engagementwithdraw; and numerous illustrative examples, flowcharts, observations andengagement suggestions.OBJECTIVE• Identify practices to efficiently manage compilation, review, and accounting services

in conformity with current professional standards and best business practices• Identify the risks inherent in bookkeeping, payroll, and other accounting services• Identify the risk management practices availablePREREQUISITE Experience in accounting services, compilations and reviews VALUE AID! AICPA’s Peer Review Checklists


ASCRLEVEL 44 Intermediate revised

Compilation and Review Risk Alert Strategic Briefing – 2007/2008CPE Webcast On-Demand



LEVEL Basic


This program is directly relevant to your 2007/2008 year-ends so join thethousands of CPAs who already have participated in an AICPA webcast andyou’ll see why it is a terrific way to stay current on today's professional issues.

OBJECTIVES• Complete briefing on current compilation and review engagement issues• Greater understanding of how to make your compilation and review

engagements more effective• And much, much more!

PREREQUISITE None



CRRA08LEVEL 44 Basic New On-Demand format!


Attestation, Accounting and Review Series 23

Compiling Forecasts and ProjectionsNASBA FIELD OF STUDY Auditing


LEVEL Intermediate


This course provides a good opportunity to review the current attestationstandards and related issues in preparing and reporting on forecasts andprojections. The course covers the whole spectrum of forecasts and projections,including: presentation standards, performance standards, reporting, andengagement administration. It will benefit anyone who compiles forecasts andprojections to assist clients on loan applications, business plans, or budgets.

OBJECTIVEIdentify the requirements to compile and report on forecasts and projections in conformity with applicable current attestation standards

PREREQUISITE Experience with compilations and attestation services


CL4CFPLEVEL 44 Intermediate

Compiling Personal Financial StatementsNASBA FIELD OF STUDY Accounting, Auditing


LEVEL Intermediate


The course covers the whole spectrum of personal financial statements:accounting standards, engagement and representation letters, compilationperformance standards, disclosures, reporting, documentation, and engagementadministration. If you prepare personal financial statements for individuals, youwill find this course a reliable guide through the maze of professional standardsand practice issues.

Highlights include the difference between personal financial statements and personal financial plans; internal use vs. third-party use statements;accounting and disclosure issues; accountants’ reports, and more.

OBJECTIVEIdentify the steps to prepare and report on personal financial statements in conformity with all applicable current professional standards

PREREQUISITE Experience with compilations


CL4PFSLEVEL 44 Intermediate

Advanced Update for Compilation,Review and Accounting ServicesNASBA FIELD OF STUDY Auditing

AUTHORS Kimberly Burke, Ph.D., Hugh Parker, Ph.D., CPA,and J. Russell Madray, CPA, CIA, CMA, CFM

LEVEL Advanced


This course will benefit CPAs involved with compilation or review services.

Highlights include what you really need to know to plan compilation and reviewengagements, where responsibility for fraud begins and ends, hands on practicein case studies, the most common peer review deficiencies, proposed standardsand other developments on the horizon.

OBJECTIVEIdentify responses to compilation and review practice issues and updates on all applicable current professional standards

PREREQUISITE Management of compilation or review engagements

VALUE AID! Compilation and Review Alert and Codification of SSARS


RPCRLEVEL 44 Advanced

Advanced Cases in Compilation, Review, andAccounting ServicesNASBA FIELD OF STUDY Auditing


LEVEL Advanced


This course provides a comprehensive review of the current standards andissues in compilation, review, and accounting service engagements. The casesincluded provide examples from the whole spectrum of practice managementand engagement performance. All CPAs managing compilation, review, oraccounting service engagements will benefit.

Highlights include cases involving SSARS pronouncements, interpretations, andtechnical practice aids. Also included are examples of peer review deficiencies,fraud and independence issues, quality control and engagement administration,reporting and special engagement issues.

OBJECTIVEManage a compilation, review, and accounting service practice in conformity with all applicable current professional standards

PREREQUISITE Managing compilation, review, and accounting service engagements


CL4CRALEVEL 44 Advanced

Internal Controls



Management’s Assessment of Internal Control Over Financial ReportingIdeal for self-study or on-site training!Choose Text or DVD/Manual


AUTHOR/MODERATOR Catherine Allen, CPA and John F. Hudson, CPA

LEVEL Basic


OBJECTIVES• Understand management’s responsibilities in assessing the company’s ICFR• Work effectively with your auditors to carry out your respective responsibilities• Identify financial reporting risks and controls that address such risks • Implement methods and procedures that may be used to evaluate the

operating effectiveness of ICFR• Evaluate the nature and amount of evidence needed to support the ICFR assessment • Evaluate control deficiencies

PREREQUISITE Knowledge of accounting systems and auditing standards;knowledge of COSO and AS No. 5 is helpfulThe Video Moderator is John Hudson, CPA, founder of Hudson Consulting Group, LLC. In thevideo, John leads a lively discussion with industry experts covering the new guidance,implementation strategies and best practices. John is joined by Bob Burkett, CPA, CISA, founderand Managing Director of Quasar Associates; David W. Hinshaw, CPA, a member of DixonHughes CPAs; Earl Miller, CPA, MBA, Controller of BioVeris Corporation and Elizabeth S.Gantnier, CPA, Director of Quality Control for Stegman & Company, CPAs.



MAICLEVEL 44 Basic ¹updated HInternal Control Essentials for Financial Managers,Accountants and Auditors NASBA FIELD OF STUDY Accounting

AUTHOR Glenn Helms, CPA, Ph.D., CISA, CIA

LEVEL Basic


This course is designed to give you a solid understanding of systems and control documentation at the significant process level. After an overview of the latest COSO guidance on the components and principles of effective internal control, this course willintroduce you to basic tools used to document an accounting process. You willthen be able to identify the risks of errors and fraud in the accounting systemand the presence (or absence) of compensating controls. Finally, you willpractice identifying key controls and control weaknesses.

OBJECTIVEInterpret basic documentation of a significant accounting process; identify thesignificant risks of fraud and errors; locate the presence or absence ofcompensating controls; and identify key controls and control weaknesses

PREREQUISITE None


ICDADLEVEL 44 Basic

bestseller

revised H

Auditing Internal Control Over Financial ReportingIdeal for self-study or on-site training! Choose Text or DVD/Manual


AUTHOR/MODERATOR Catherine Allen, CPA and John F. Hudson, CPA

LEVEL Basic

RECOMMENDED CPE CREDIT Text-8; DVD/Manual- 10

OBJECTIVES• Evaluate internal control audit planning, field work and reporting in relation

to the current PCAOB requirements for audits of the internal control of public companies

• Apply the new AS No. 5

PREREQUISITE Knowledge of accounting systems and auditing standards;knowledge of COSO and AS No. 5 is helpfulThe Video Moderator is John Hudson, CPA. In the video, John leads a lively discussion withindustry experts covering PCAOB standards, implementation strategies and best practices.John is joined by Lyn Graham, CPA, Certified Fraud Examiner and the current chair of theAICPA's Audit Sampling Guide Task Force and Risk Standards Audit Guide Task Force; Rick Ueltschy, CPA, Executive in Charge of Crowe Chizek’s Financial Institution External AuditGroup; and Peggy Wood, CPA, partner in the Grant Thornton New York Office – ProfessionalStandards and former chairman of the NYSSCPA Auditing Standards Committee.



AICFRLEVEL 44 Basic ¹revised



Specific Industries

Internal Controls / Specific Industries 25

Applying COSO Guidance for Smaller Public Companies Reporting on Internal Control Over Financial ReportingIdeal for self-study or on-site training!


VIDEO MODERATOR Elizabeth S. Gantnier, CPA

LEVEL Intermediate


OBJECTIVES• Understand the fundamental principles associated with the five components of

internal controls• Understand the approaches that smaller companies can use to apply

the principles• Understand the real-life examples of how smaller companies have applied the

fundamental principles effectively

PREREQUISITE Knowledge of COSO’s Internal Control — Integrated Framework

VALUE AID! COSO’s four-volume report, Internal Control Over Financial Reporting — Guidance for Smaller Public CompaniesIn this video, Elizabeth S. Gantnier, CPA, Director of Quality Control at Stegman & Company inBaltimore, MD, discusses how to apply the principles with Bob Burkett, Founder and ManagingDirector at Quasar Associates in Harrisburg, PA; Chuck Landes, AICPA Vice President–ProfessionalStandards and the AICPA's COSO representative; and Kenneth W. Witt, AICPA TechnicalManager–New Finance and member of the COSO Small Business Control Guidance AdvisoryGroup Task Force.


*The DVD disk contains the video presentation, a viewable copy of the Manual and a copy of the fourvolumes of the COSO report and related FAQs that can be viewed, saved and printed. The FAQs alsoappear in the manual.

COSOSPCLEVEL 44 Intermediate ¹ H

Internal Control and IT: Reliable Reporting and Fraud PreventionNASBA FIELD OF STUDY Accounting, Auditing

AUTHOR Glenn Helms, CPA, Ph.D., CISA, CIA

LEVEL Intermediate

RECOMMENDED CPE CREDIT 10 (Accounting-8, Auditing-2)OBJECTIVES• Review applicable IT related auditing standards, COSO Internal Control

concepts, and IT frameworks such as CobIT• Learn about financial reporting and fraud controls in small and midsized IT

systems involving end-user computing, miniframes, LANs, Data BaseManagement Systems (DBMS), and/or telecommunications

• Gain a basic understanding of business-to-business e-commerce, includingfraud risks and controls

• Address how to audit in the electronic environment: what is evidence, how totest IT controls, and what documentation is needed

PREREQUISITE Prior auditing experience and familiarity with COSO


CTRFLEVEL 44 Intermediate revised H

Real Estate Accounting and AuditingNASBA FIELD OF STUDY Accounting, Auditing

AUTHOR Goodman & Co.

LEVEL Basic


This course provides an in-depth study of the unique requirements that apply ateach stage of the real estate lifecycle. It gives practical, how-to-do-it coverageof accounting considerations related to the development, ownership andoperation of real estate assets. In addition, it covers financial statementconsiderations for real estate entities and provides guidance on audit planningand performance.

OBJECTIVES• Understand the accounting and auditing standards governing real estate• Identify accounting and auditing problems surrounding real estate transactions

PREREQUISITE None


REAALEVEL 44 Basic updated

Construction Contractors: Accounting,Auditing and Tax NASBA FIELD OF STUDY Accounting, Auditing, Taxes, Finance

AUTHOR Andrew C. Copeland, CPA

LEVEL Basic

RECOMMENDED CPE CREDIT 12 (Accounting-3, Auditing-6, Taxes-2, Finance-1)

Master the fundamentals of the construction industry with this highly effectivecourse. An outstanding value, it provides a thorough industry overview andincludes AICPA authoritative publications. Content is tailored to the needs of bothpractitioners and industry financial professionals.

OBJECTIVES• Apply GAAP accounting methods applicable to construction contractors• Identify key tax rules and how to apply them • Provide efficient, high-quality audit and review services to construction clients PREREQUISITE Basic understanding of accounting and auditing principles

VALUE AIDS! AICPA Audit and Accounting Guide Construction Contractors andAudit Risk Alert Construction Contractors Industry Developments


CAATLEVEL 44 Basic


Specific Industries



Construction Contractors Advanced IssuesNASBA FIELD OF STUDY Accounting, Auditing, Taxes, Finance


LEVEL Advanced

RECOMMENDED CPE CREDIT 12 (Accounting-3, Auditing-4, Taxes-4, Finance-1)

Go beyond the basics of many issues the construction industry brings to theaccounting profession. Get hands-on advice on the accounting, audit and taxissues that make the construction industry a high-risk client. Address difficultissues such as look-back calculations, measuring progress of constructioncontracts and overhead allocations. Enhance your skills today to reduce the risk of your next construction engagement.

OBJECTIVES• Recognize and understand the pitfalls that small contractors face with

construction issues• Evaluate and rework your audit process to avoid common deficiencies

in construction engagements• Improve how you address construction issues

PREREQUISITE Completion of the AICPA course Construction Contractors:Accounting, Auditing and Tax, or experience in providing services for construction contractors

VALUE AID! AICPA Audit Risk Alert Construction Contractors Industry Developments


CCAILEVEL 44 Advanced

ADDITIONAL GUIDANCE

FASB Stock Options: An Advanced Analysis of Statement No. 123(R)

CD-ROM Regular $105.00737174hs AICPA Member $105.00

COSO Enterprise Risk Management — Integrated Framework

CD-ROM Regular $105.00737163HSRXH AICPA Member $105.00

SAS No. 70 Reports and Employee Benefit PlansCD-ROM Regular $135.00780077HSRXH AICPA Member $135.00

Real Estate Accounting and Financial Reporting:Tackling the ComplexitiesNASBA FIELD OF STUDY Accounting

AUTHOR Goodman & Co.

LEVEL Basic


Whether the issue is revenue recognition, measurement, fair value or impairment,the real estate industry has some very unique and complex accounting andfinancial reporting challenges. So if you advise or work for companies with realestate holdings, this course is for you. Learn how to properly record thepurchase, sale, rental or development of your real estate holdings.

OBJECTIVES• Grasp the unique real estate accounting and financial reporting standards• Identify accounting and problems surrounding real estate transactions• Properly account for the recognition and measurement of real estate transactions

PREREQUISITE Basic knowledge of real estate accounting


REFRLEVEL 44 Basic new!

Accounting and Finance for Construction ContractorsNASBA FIELD OF STUDY Accounting, Taxes, Finance


LEVEL Intermediate

RECOMMENDED CPE CREDIT 8 (Accounting-5, Taxes-2, Finance-1)

The construction industry can be a volatile business for both contractors and theaccountants that serve them. This course reviews the fundamental accountingissues facing the construction industry and the application of GAAP accountingmethods applicable to construction contractors. Accounting topics coveredinclude: contract accounting, working with a surety, cash management, jointventures, benchmarking and construction cost allocations. Chapters on assistingthe financially troubled contractor, an overview of tax accounting for thecontractor and SFAS No. 109, Deferred Income Taxes, are also included, as wellas the AICPA Audit and Accounting Guide Construction Contractors.

OBJECTIVES• Tackle construction contract accounting including SOP 81-1 and the

percentage-of-completion and completed-contract methods • Grasp the nature of working with a surety• More effectively handle construction industry cash management, joint

ventures, benchmarking, and construction cost allocations • Apply GAAP accounting methods applicable to construction contractors• Assist the financially troubled contractor• Obtain an overview of federal income taxation issues for construction

contractors • Apply SFAS No. 109, Deferred Income Taxes

VALUE AID! AICPA Audit and Accounting Guide Construction Contractors

PREREQUISITE None


CAFCLEVEL 44 Intermediate new!

Accounting & Auditing CPE Catalog: Fall/Winter 2008 27

CPE DirectNASBA FIELD OF STUDYAccounting, Auditing, Business Management and Organization, Finance, Taxes

LEVEL Basic

RECOMMENDED CPE CREDITUp to 12 hours each quarter (Mar., Jun., Sept., Dec.)

FORMATStudy Guide Regular $211.25CPD-XX12RXH AICPA Member $169.00

CPE Direct is a low-cost, high-yield way to earn CPE credit. It’s based on essential skills to stay up-to-date on critical topics in financial accounting, auditing, taxation; and moreimportantly, it’s based on articles taken directly from the magazine you’re already reading:the Journal of Accountancy.

Written by experts and covering hot-button issues, emerging trends and innovative ideas,these articles are combined with supplementary materials into cohesive study units thatbecome a value-added training tool delivering up to 48 CPE credits a year.

OBJECTIVES • Gain practical, in-depth analysis and insight • Develop action plans• Remain up-to-date on current developments • Maintain skill levels in accounting• Recognize new issues affecting your practice, taxation, management and technology

clients or company

PREREQUISITE NoneNOTE The North Carolina State Board of Accountancy does not accept CPE Direct credit toward itsrequirements. Other state boards may limit the number of CPE Direct credit that can be used to meet theirrequirements. Check with your State Board of Accountancy to see if CPE Direct credit can be used to meetCPE requirements.

Online CPELEVEL Basic, Intermediate, Advanced

RECOMMENDED CPE CREDIT 1-2 per course

FORMATOne-year Individual User Regular $435.00Online Subscription BYT-XX12 AICPA Member $180.00

To subscribe, visit www.cpa2biz.com/cpexpress

These are but a few of the many exciting features that CPExpress has tooffer. 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 willautomatically 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 CPEcredits at no charge. Try this incredible learning library today and get readyfor 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 earnedyour two CPE credits, you will no longer have access to courses for the remainder of the trialperiod. Offer cannot be extended past the 30-day period and is not available to currentCPExpress 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 protected].

4Convenient, low-cost ways to earn CPE credit

4Web EventsTrain your staff cost-effectively!Consider how you can use AICPA Web Events to train your entireprofessional staff at low cost. If you want CPE credit for your entirestaff, group training discounts are also available.

Interactive sessions keep you current on hot topics with:• Employee Benefit Plans Strategic Briefing• Not-for-Profit Organizations Strategic Briefing• State & Local Governmental Organizations Strategic Briefing• Compilation and Review Annual Update• General Audit Risk Alert Strategic Briefing• And many current topics

Leading experts, latest developments – SAVE when you register for an entire Series of Quarterly Events!• SEC Quarterly Update Series• CFO Quarterly Roundtable Series

Web Events are being added on a regular basis. For the AICPA’slatest Web Events calendar, go to www.cpa2biz.com/webcasts

New! CPE Webcasts On-Demand!Missed the original live event? Or looking to stay up-to-date on hottopics with the profession’s leading experts? Get access to the fullvideo webcast presentation and all materials – when you want it –and earn CPE credit.

4Conference Planner At-a-GlanceFor more information or to register for any AICPA Conference,please visit www.cpa2biz.com/conferences.

LOCATION DATES

New York, NY Oct. 23-24

New York, NY Oct. 27-30

Henderson, NV Nov. 10-11

Phoenix, AZ Nov. 13-14

Washington, DC Nov. 19-21

Washington, DC Dec. 1-2

New Orleans, LA Dec. 4-5



New York, NY Jan. 15-16, ‘09

CONFERENCE

The Board & Audit Committee’s Role in Risk Oversight: Taking a Strategic View of the Enterprise

AICPA Training School - Critical IT Consolidations in Risk-Based Financial Statement Audits

AICPA Accounting Firm Leadership Forum

AICPA National Real Estate Conference

AICPA National Conference on Banks and Savings Institutions

AICPA Federal Real Estate Tax Conference

AICPA National Construction Industry Conference

AICPA National Conference on Current SEC and PCAOB Developments(In addition to this live presentation in DC, video simulcast will be held in CA, IL, NY and TX. Also please note that aspecial video presentation is available in London, UK onDecember 9-11)

AICPA Employee Benefit Plans Accounting,Auditing and Regulatory Update

AICPA Accounting Firm Marketing Forum

AICPA/CPA2Biz Service Center220 Leigh Farm RoadDurham, NC 27707

AICPA cpe self-study


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Accounting & AuditingCPE CatalogSelf-Study and On-Site TrainingFall/Winter 2008

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See inside for the latestAccounting & Auditingguidance including:4NEW! Are You Ready for IFRS?

Moving Beyond the Basics

4NEW! Public Company Audit Update:PCAOB Developments

4NEW! SEC Update: 10-K, 10-Q, and OtherReporting and Filing Requirements

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QUANTITY DISCOUNTS, QUALITY PRODUCTSTo help you save time and money, we’re offering substantial discounts off your order when you purchasethree or more complete CPE self-study courses or three or more videocourse additional manuals. It’s a greatway to take care of a year’s worth of CPE needs and save!Complete Course or Additional Workbooks/Manuals3 or 4: 10% 5–9: 15% off 10–49: 20% off 50–99: 25% off 100+: 30% off

CPE REQUIREMENTS AND CREDITSPreliminary CPE credit. CPE credit for these courses is preliminary because the course was still underdevelopment or in pilot testing at the time this catalog went to press. All CPE credit for self-study programsmust be based on results of pilot tests conducted to determine average completion time.

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Documents

FALL/WINTER 2008 Accounting & Auditing CPE …...FALL/WINTER 2008 Accounting & Auditing CPE Catalog Self-Study and On-Site Training Conferences 4 Web Events4Online CPE AICPA 888.777.7077