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Title : Agreed-Upon Procedures Engagements- Step by Step (2CR)

Instructors :  Jeffrey L. Sailor, CPA


Jeff Sailor’s Step by Step Series was created to tackle various A&A topics using a practical approach, rather than simply going through the standards as they were written. This course will cover the new requirements under SSAE 19 for Agreed-Upon Procedures engagements.

AUPEs are a great tool for meeting your client’s needs without traditional reporting. They provide almost endless options for services with very little exposure. This is due to the fact that an AUPE has no conclusion or opinion. Instead, the users are left to form their own opinions as the practitioner simply reports the procedures performed and the findings. Jeff will walk you step by step through the entire process.

In addition to the material, Jeff will include his unique perspective and humor, including his signature video parodies, which are designed to keep you awake and reinforce the material.

Course Level- Update
Delivery Method- Group Internet Based Webcast
Length- 100 Minutes of instruction
Revision Date- 12/27/24

Field(s) of Study: Accounting

NASBA Approved

Basic Level

2.0 Hrs

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    Learning Objectives

    Upon successful completion of this course, the participant should be able to:
    Describe the purpose of an agreed-upon procedures engagement
    Identify various options for AUPE
    Apply the provisions for performing an AUPE
    Identify language to be avoided when reporting
    Apply proper documentation

    Level

    Basic

    Prerequisites

    Basic understanding of reporting requirements

    Advanced Preparation

    None

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Title : Fraud's Greatest Hits! (3CR)

Instructors :  Jeffrey L. Sailor, CPA


Fraud has always been a concern for anyone associated with financial statements. In this course, Jeff takes a unique approach to the study of this topic by looking at what are considered to be the top ten accounting fraud cases. In studying the cases, you will gain insight into what to look for in the future.

In addition to the cases, Jeff will cover various aspects, both authoritative and guidance, related to fraud to further improve your awareness and skills. He will also cover a couple of other significant fraud cases as well as a couple of interesting historical notes.

The entire presentation is packaged into Jeff’s unique blend of teaching with humor. Each case has its own “Greatest hit”, a song parody to help you remember the case as well as other surprises along the way to keep your interest.

If you are looking for a course that will keep awake and engaged and will better prepare you for detecting fraud, then this course is a must.

Course Level- Basic

Delivery Method- Group Internet Based Webcast

Length- 150 minutes of instruction

Revision Date: 1/14/2025


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Field(s) of Study: Accounting

NASBA Approved

Basic Level

3.0 Hrs

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    Learning Objectives

    Upon successful completion of this course, the participant should be able to:

    Describe the top ten accounting fraud cases

    Identify the nature of fraud and its three characteristics

    Apply the provisions for fraud risk assessment in an audit

    Identify examples of fraud

    Describe the traits of a white collar criminal

    Describe techniques to detect fraud

    Identify the principles of the COSO Fraud Risk Management Guide

    Level

    Basic

    Prerequisites

    Basic understanding of accounting and reporting

    Advanced Preparation

    None

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Title : Jeff Sailor’s Accounting for Leases (4CR)

Instructors :  Jeffrey L. Sailor, CPA


One of the biggest and most frustrating standard revisions involves the accounting for leases. The new lease standard, in essence, requires all leases to be recognized on the statement of position of lesees.

In this course, Jeff Sailor will bring his truly unique presentation style to explains the standard from beginning to end, including the reasons why the standard was issued. In addition, he will include his signature video parodies, which are designed to keep you awake and reinforce the material.

Course Level- Update

Delivery Method- Group Internet Based Webcast

Length- 200 minutes of instruction

Revision Date- 12/27/24

Field(s) of Study: Accounting

NASBA Approved

Basic Level

4.0 Hrs

Enroll
  • More Info

    Learning Objectives

    Upon successful completion of this course, the participant should be able to:
    Identify the situations to which the standard applies
    Describe the history and reasons for the standard
    Identify the difference between a lease and a service contract
    Identify the proper classification of a lease
    Apply the provisions for initial measurement
    Apply the provisions for subsequent measurement
    Apply the provisions for a finance lease for a lessee
    Apply the provisions for an operating lease for a lessee
    Describe the required disclosure
    Describe the potential impact of the standard on stakeholders

    Level

    Basic

    Prerequisites

    None

    Advanced Preparation

    Experience in accounting

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Title : Accounting for Not-For-Profit Entities (3CR)

Instructors :  Jeffrey L. Sailor, CPA


Not-for-profit accounting is a specialized area of GAAP which has recently changed significantly. This course will take an in-depth look at all aspects of this topic from determining the nature of a contribution to presentation and disclosures. As always, Jeff will include his personal brand of humor to keep the webcast moving.

Course Level- Basic

Delivery Method- Group Internet Based Webcast
Length- 150 minutes of instruction
Revision Date- 12/27/24

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Field(s) of Study: Accounting

NASBA Approved

Basic Level

3.0 Hrs

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    Learning Objectives

    Upon successful completion of this course, the participant should be able to:

    Describe the recent changes to NFP accounting

    Apply the standards to distinguish a contribution from an exchange

    Describe a conditional contribution

    Apply the standards for accounting for a conditional contribution

    Apply the standards to classify a contribution as restricted or unrestricted

    Apply the special provisions with regard to contributed services

    Apply the provisions for presentation of financial statements and disclosures

    Describe issues for special issues




    Level

    Basic

    Prerequisites

    Experience in accounting topics

    Advanced Preparation

    None

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Title : Not Documented, Not Done (2CR)

Instructors :  Jeffrey L. Sailor, CPA


The title of this course is the new mantra for the AICPA. With accountants increasingly being sued for deficiencies perceived by clients and attorneys in various engagements, the AICPA has increased its focus on documentation in the accounting and auditing arena. In addition, peer review has revealed a consistent lack of proper documentation.

In this course, Jeff Sailor will discuss the requirements for a variety of engagements as well as tips for better documentation. You will not only learn the basic requirements, but also the proper theory for exceptional documentation.

As always, Jeff will bring his truly unique presentation style and include a few of his signature video parodies, which are designed to keep you awake and reinforce the material.

Course Level- Basic

Delivery Method- Group Internet Based Webcast

Length- 100 minutes of instruction

Revision Date- 1/14/25

Field(s) of Study: Accounting

NASBA Approved

Basic Level

2.0 Hrs

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    Learning Objectives

    • Identify the documentation requirements for:
    •             Audits
    •             Reviews
    •             Compilations
    •             Preparations
    •             Examinations under the SSAEs
    •             Reviews under the SSAEs
    •             Agreed Upon Procedures engagements under the SSAEs
    • Apply the standards for those engagements
    • Apply a variety of “best practices” to documentation 

    Level

    Basic

    Prerequisites

    Experience in accounting

    Advanced Preparation

    None

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Title : Preparing the Statement of Cash Flows: Step by Step Series (2CR)

Instructors :  Jeffrey L. Sailor, CPA


Jeff Sailor’s Step by Step Series was created to tackle various A&A topics using a practical approach, rather than simply going through the standards as they were written. This course will cover how to prepare a statement of cash flows.
 
While the statement of cashflows is one of the basic statements required by GAAP, many practitioners encounter issues when preparing them. In this course, Jeff takes you step by step through the process to insure that you understand both the professional as well as the practical requirements. He will cover not only the accounting and presentation, but also show you how to use a simple spreadsheet template to assist in your preparation.
 
In addition, Jeff will include his unique perspective and humor, including his signature video parodies, which are designed to keep you awake and reinforce the material.


Course Level- Update
Delivery Method- Group Internet Based Webcast
Length- 100 minutes of instruction
Revision Date- 12/27/24

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Field(s) of Study: Accounting

NASBA Approved

Basic Level

2.0 Hrs

Enroll
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    Learning Objectives

    Upon successful completion of this course, the participant should be able to:

    Describe the purpose of a statement of cashflows
    Identify the three classifications of activities
    Apply a spreadsheet model to identify cash flows
    Identify the two methods for presentation
    Apply GAAP principles in preparing the presentation
    Apply the requirements for disclosures

    Level

    Basic

    Prerequisites

    Experience in accounting

    Advanced Preparation

    None

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Title : Risk Assessment in Performing an Audit (2CR)

Instructors :  Jeffrey L. Sailor, CPA


Through the peer review program, the AICPA has identified risk assessment as a major area of noncompliance for audits. As a result, this will be a major focus area for peer reviews for the next several years and the AICPA has indicated they intend to be very strict on compliance.
 
In order to prepare for this, Jeff Sailor has created this focused webcast to cover all the major aspects of risk assessment.  Jeff will bring his truly unique presentation style to cover everything you need to know, including proper documentation. In addition, he will include his signature video parodies, which are designed to keep you awake and reinforce the material.

Course Level- Basic

Delivery Method- Group Internet Based Webcast

Length- 100 minutes of instruction

Revision Date- 1/14/25

Field(s) of Study: Auditing

NASBA Approved

Basic Level

2.0 Hrs

Enroll
  • More Info

    Learning Objectives

    Upon successful completion of this course, the participant should be able to:
    Describe the issues found in peer reviews
    Apply proper risk assessment in an audit
    Apply the documentation requirements
    Describe the tools provided by the AICPA

    Level

    Basic

    Prerequisites

    Experience in auditing

    Advanced Preparation

    None

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Title : Accounting for Credit Losses: Getting to Know CECL (2CR)

Instructors :  Jeffrey L. Sailor, CPA


The accounting for credit losses has changed drastically as the result of ASU 2016-13. Some practitioners believe that this update only applies to financial institutions, but it not only applies, but will also have a major impact on most other entities as well.
 
In this course, Jeff explains the new concept of CECL and how it is used to account for credit losses. The focus of this course will be on the accounting while including just enough finance information for the standard to make sense. In addition, he will provide advice on how to coordinate the efforts of the accounting staff with that of the finance department.
 
As in all his courses, Jeff will include some levity to help you stay focused.


Course Level- Basic

Delivery Method- Group Internet Based Webcast

Length- 100 minutes of instruction

Revision Date- 12/27/24

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Field(s) of Study: Accounting

NASBA Approved

Basic Level

2.0 Hrs

Enroll
  • More Info

    Learning Objectives

    Upon completion of this course, the participant should be able to:
     
    Define CECL.
    Explain the differences between CECL and current GAAP.
    Describe various methods for applying CECL.
    Apply CECL to loans.
    Apply CECL to trade receivables.
    Apply the proper prestation.
    Explain the  general nature of required disclosures.

    Level

    Basic

    Prerequisites

    Experience in accounting

    Advanced Preparation

    None

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Title : Your System of Quality Management (2CR)

Instructors :  Jeffrey L. Sailor, CPA



The Auditing Standards Board has recently changed the standards for quality in accounting firms by replacing the old SQCS 8 with a brand new set of standards: SQMS 1, SQMS 2, SAS 146 and SSARS 26 (issued by the ARSC). These new standards require that all firms with an accounting and auditing practice put into  place a system of quality management. This means that even if you only perform a single compilation engagement, you are required to implement this system. The deadline for change is coming soon and this is expected to be a major peer review focus area.

In this course, Jeff Sailor will bring his truly unique presentation style to cover the most important topics you need to know to get ready for this new requirement. In addition to covering the standards pronouncements, Jeff will include his signature video parodies, which are designed to keep you awake and reinforce the material.

Course Level - Basic

Delivery Method -Group Internet Based Webcast

Length - 100 minutes of instruction

Revision Date - 12/27/24

Field(s) of Study: Auditing

NASBA Approved

Basic Level

2.0 Hrs

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    Learning Objectives

    • Identify the 8 components of a system of quality management
    • Identify the additional requirements for a system of quality management
    • Apply the standards for determining when an engagement quality review will be necessary
    • Describe the requirements for the conduct of an engagement quality review
    • Apply the control standards in the performance of audits and other attestation engagement
    • Apply the control standards in the performance of SSARS engagements

    Level

    Basic

    Prerequisites

    None

    Advanced Preparation

    None

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Title : Enjoyable Ethics for Florida CPAs (4CR)

Instructors :  Jeffrey L. Sailor, CPA

Written by Jeff Sailor and Jennifer Sailor

This course specifically meets the ethics CPE requirements for Florida CPAs. Our Florida Provider Number is 0009374 and our Florida Course Number is 0028009.

To specifically meet the requirements for Florida CPAs, the course will devote at least 51% of the time to Florida rules including Chapter 455 F.S. , Chapter 473 F.S. and FL BOA Rules 61H1.

This course is designed to teach you many important aspects of accounting ethics, while making it enjoyable. To do this, Jeff will not only cover the typical topics, but will also challenge you to think outside the box.

In this course, Jeff Sailor will bring his truly unique presentation style to explain the nature of ethics as well as why we have to review our ethics rules on a regular basis.

He will cover the authoritative guidance found in the AICPA Code of Professional Conduct in detail. He will also explain how to use the AICPA Conceptual Framework when faced with ethical issues and cover independence requirements of the Code of Professional Conduct with special emphasis on nonattest services.


In addition,  Jeff will include a lot of humor and one of his signature video parodies, which is designed to keep you awake and reinforce the material.

Course Level - Update

Delivery Method -Group Internet Based Webcast

Length - 200 minutes of Instruction

Revision Date - 1/14/25

Field(s) of Study: Regulatory Ethics

NASBA Approved

Update Level

4.0 Hrs

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    Learning Objectives

    Define ethics

    Describe types of ethics

    Identify ethical dilemmas

    Describe the source of accounting ethics

    Describe the format of the AICPA Code of Professional Conduct

    Identify the areas of ethics rules for accountants in public practice

    Identify the areas of ethics rules for accountants in business

    Describe various violations of ethics

    Apply the Conceptual Framework for ethics issues

    Identify the seven threats to independence

    Describe the five categories of independence issues

    Describe the issues related to nonattest services

    Describe the topics in FL 455

    Describe the topics in FL 473

    Describe the rules on Fl BOA Rules 61H1

    Apply the provisions for reporting CPE to the FL DBPR

    Level

    Update

    Prerequisites

    Basic understanding of accounting and reporting

    Advanced Preparation

    None

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