CPE Catalog & Events
Washington Ethics and New Developments 2020 - ON DEMAND
4 Credits
Review the AICPA Code of Professional Conduct and key Washington differences. Discuss new developments at the national and state level in ethics in the last three years. Explore best practices for CPAs in public accounting and industry. Highlight emerging issues.
1040 Tax Return Workshop - ON DEMAND
25 Credits
New Tax Developments The Tax Cuts and Jobs Act of 2017 Dividends, interest, and planning opportunities Compensation issues, deferred plans, fringe benefits Distributions from IRAƒ?Ts and other qualified plans Gross income exclusions Passive losses and hobby activity rules Vacation homes, home offices, bad debts Travel and entertainment Depreciation and Amortization Gain and loss recognition and basis rules Property transactions - capital gain vs ordinary income Self-employed health insurance, alimony, and other adjustments to income Itemized Deductions Tax computations, health insurance and other tax credits
A Firm's System of Quality Control - ON DEMAND
8 Credits
Introduction to Statements on Quality Control Standards (SQCS) No. 8, The six elements of quality control, Monitoring your QC system, Documenting and communicating your QC system, Common peer review matters related to QC systems, Scenarios, tips, and tools
Accounting and Reporting for Not-for-Profit Organizations - ON DEMAND
6 Credits
Financial statement presentation, including FASB's financial reporting standard Statement of activities Statement of financial position and statement of cash flow Note disclosures Contribution concepts Functional expense and allocation of costs Endowments Operating versus non-operating Split interest agreements and beneficial trusts Agency transactions Programmatic investments Common financial statement mistakes
Accounting for Deferred Income Taxes - ON DEMAND
11 Credits
Principles of FASB ASC 740 Income tax expense and deferred tax liabilities and assets Valuation allowances Proper documentation of deferred income taxes in the work papers Required disclosures within the financial statements..
Advanced Controller and CFO Skills - ON DEMAND
9 Credits
Isolate the critical skills and attitudes to be effective in the future, Become an effective coach, Development of measurable missions and strategies, Aligning a firm's strategies with its internal reporting system, Selling ideas and generating "buy-in" from others, Recognition of and response to the need for constant change and adaptation, Developing a tailored action plan suitable to specific needs.
Advanced Excel: Practical Applications for Accounting Professionals - ON DEMAND
5 Credits
Advanced pivot tables. External data ranges (ODBC), Visual basic: macros and user defined functions ? Digital workpapers, Securing worksheets and workbooks ? Named ranges, Vlookup() and related functions that Nest Offset(), Text(), Match(), IF function and other efficiency gains, Encryption and data validation.
Advanced Topics in a Single Audit - ON DEMAND
9 Credits
Planning the compliance audit and other risk assessment considerations Required elements of the schedule of expenditures of federal awards Major program determination process, including clusters and loans/loan guarantees Considerations when assessing and evaluating internal controls over compliance Audit sampling Evaluating and reporting on applicable compliance requirements related to compliance testing Considerations for pass-through entities Advanced audit reporting issues.
AICPA Introductory Report Acceptance Body Member Training Course - ON DEMAND
2 Credits
Peer review basics and RAB member responsibilities RAB member qualifications and training requirements RAB meeting preparation Peer review guidance impacting the report acceptance process Common RAB observation findings Best practices in RAB meetings
AICPA Introductory Technical Reviewer Training Course - ON DEMAND
2 Credits
Peer review basics and technical reviewer responsibilities Technical review of engagement and system reviews Quality control focus Best practices in technical reviews Educational framework and reviewer performance guidance Report acceptance bodies
AICPA Peer Review Must-Select Industry Update: Employee Benefit Plans - ON DEMAND
4 Credits
Enhanced Oversight Program PRP Section 20,700 Employee Benefit Plan Audit Engagement Checklist (Oct 2019) Application of new and revised bold checklist questions Other peer review documentation
AICPA Peer Review Must-Select Industry Update: Governmental--Government Auditing Standards - ON DEMAND
3 Credits
The uniform guidance Yellow Book Common matters noted in peer reviews AICPA enhanced oversignt program: single audit findings Non-conforming engagemement identification Resources and tools for auditors
AICPA Peer Review Update Course - ON DEMAND
2 Credits
Update on EAQ initiatives Overview of recent guidance changes Identifying nonconforming engagements: documentation Identifying nonconforming engagements: risk assessment Identifying nonconforming engagements: reviewer responsibilities Risk assessment guidance Identifying systemic causes Navigating the report acceptance process Peer review team management Assigning appropriate corrective actions Oversights
AICPA's Annual Federal Tax Update - ON DEMAND
16 Credits
IRS rulings, procedures and notices for the last year, Court cases settled in the last year that provide tax return guidance, IRS administrative issues, compliance, and new forms, Individual Income, Deductions, and Business Activities, Pass-Through Entities and Passive Activities, Depreciation and Amortization.
Analytics and Big Data for Accountants - ON DEMAND
7 Credits
Evidence-based techniques for finding or generating data, selecting key performance indicators, isolating program effects. Relating data to return on investment, financial values, and executive decision making. Data sources including surveys, interviews, customer satisfaction, engagement, and operational data. Visualizing and presenting complex results.
Annual Accounting and Auditing Workshop - ON DEMAND
14 Credits
Accounting, auditing, and attestation standards updates FASB projects and exposure drafts Private company financial reporting Revenue Recognition Leases, Financial Instruments, Peer Review, Trust Services, Cyber Security, SSAEs Going Concern; Private company financial reporting
Annual Tax Update: Corporations & Pass Through Entities - ON DEMAND
13 Credits
IRS rulings, procedures and notices for the last year Court cases settled in the last year that provide tax return guidance IRS administrative issues, compliance, and new forms Depreciation and Amortization Retirement Plans and Fringe Benefits Accounting Methods and Periods Corporate Income, Deduction, Gains, and Losses Pass-Through Entities and Passive Activities
Annual Tax Update: Individuals and Sole Proprietors - ON DEMAND
15 Credits
Income Deductions Business Activities Pass-through and Passive Activities Individual Gains, Losses, and Tax Credits Tax Calculations Estates, Gifts, and Trusts Depreciation and Amortization Compliance Affordable Care Act
Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs - ON DEMAND
8 Credits
Understand current accounting issues facing governmental and not-for-profit organizations. Recognize audit challenges related to newly effective GASB standards. Properly reflect accounting transactions resulting from recent G+L28+M28.
Applying Professional Skepticism in an Audit - ON DEMAND
5 Credits
Professional skepticism Professional judgment Judgement framework Fraud triangle
The Washington Society of CPAs is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of group-live and group-internet-based continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org