Enjoyable Ethics - Ch 3
Title : Enjoyable Ethics- Chapter 3: The Conceptual Framework & Independence (1CR)
Presented By : Jeffrey L. Sailor, CPA
Written by Jeff Sailor and Jennifer Sailor
This course specifically meets the Ethics Requirements for North Carolina and any other states which require an Ethics Course prepared by a NASBA Sponsor. Check your state for individual requirements.
This course is designed to teach you many important aspects of accounting ethics, while making it enjoyable. To do this this Jeff not only covers the typical topics, but also challenges you to think outside the box.
In this edition, Jeff Sailor uses his truly unique presentation style to explain how to use the AICPA Conceptual Framework when faced with ethical issues, and covers independence requirements of the Code of Professional Conduct.
As usual, Jeff includes a lot of humor to keep you awake and reinforce the material.
Course Level - Update
Delivery Method -Group Internet Based Webcast
Length - 50 minutes of Instruction
Revision Date - 10/25/22-
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Learning Objectives
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
Level
UpdatePrerequisites
Basic understanding of accounting and reporting
Advanced Preparation
None
2024 A&A Update - PART 2 (4Cr)
Title : Jeff Sailor's 2024 A&A Update and Review- Part 2 (4CR)
Presented By : Jeffrey L. Sailor, CPA
Jeff Sailor's 2024 Accounting and Auditing Update and Review Course is designed to provide an in-depth look into the most important new pronouncements issued during the past year, along with an overview of less pervasive ones. As always, to assist with attention and learning, Jeff has included several video parodies.
This is PART 2 of the course and covers the following topics:
AUDIT UPDATE - In-depth coverage of the totally updated requirements for risk assessment, as well as Focus on Fraud.
SSARS UPDATE - Covers the requirements for preparations, compilations, and reviews in a step by step format with a focus on the new AICPA Guide to Analytical Procedures in a Review.
QUALITY STANDARDS - A step by step discussion on using the AICPA practice aid for implementing your new System of Quality Management.
Course Level- Update
Delivery Method- Group Internet Based Webcast
Length- 200 minutes of instruction- with three 10 minute breaks
Revision Date: 7/22/24
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Learning Objectives
- Identify and apply the most pervasive GAAP updates
- Apply the standards for preparations, compilations and reviews based on AR sections 60, 70, 80 & 90
- Identify and apply the latest audit standards for inquiries related to the predecessor auditor
- Apply the new Audit Risk Assessment requirements
- Describe fraud risks associated with recent cases
- Apply the AICPA Practice Aid to implement your system of quality management
- Cite and apply better practice skills
Level
UpdatePrerequisites
Basic understanding of accounting and auditing
Advanced Preparation
None
Accounting for Credit Losses- Getting to Know CECL
Title : Accounting for Credit Losses: Getting to Know CECL (2CR)
Presented By : 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.
Course Level- Basic
Delivery Method- Group Internet Based Webcast
Length- 100 minutes of instruction
Revision Date- 12/11/21
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Learning Objectives
Upon completion of this course, the participant should be able to:
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
BasicPrerequisites
Experience in accounting
Advanced Preparation
None
Jeff Sailor's 2024 A&A Update and Review (8 CR)
Title : Jeff Sailor's 2024 A&A Update and Review (8 CR)
Presented By : Jeffrey L. Sailor, CPA
Jeff Sailor's 2024 Accounting and Auditing Update and Review Course is designed to provide an in-depth look into the most important new pronouncements issued during the past year, along with an overview of less pervasive ones. As always, to assist with attention and learning, Jeff has included several video parodies.
ACCOUNTING UPDATE - Covers the latest updates to the FASB Codification, including financial instruments, credit losses, cryptocurrency, accounting theory under the Concepts and other FASB updates.
AUDIT UPDATE - In-depth coverage of the totally updated requirements for risk assessment, as well as Focus on Fraud.
SSARS UPDATE - Covers the requirements for preparations, compilations, and reviews in a step by step format with a focus on the new AICPA Guide to Analytical Procedures in a Review.
QUALITY STANDARDS - A step by step discussion on using the AICPA practice aid for implementing your new System of Quality Management.
Course Level- Update
Delivery Method- Group Internet Based Webcast
Length- 400 minutes of instruction- 10min break in the morning and afternoon and 30min lunch break
Revision Date: 7/18/2024
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Learning Objectives
- Identify and apply the most pervasive GAAP updates
- Apply the provisions for financial instruments
- Apply the provisions for cryptocurrency under the new standard
- Apply the major provisions of the standard for Credit Losses
- Apply the standards for preparations, compilations and reviews based on AR sections 60, 70, 80 & 90
- Identify and apply the latest audit standards for inquiries related to the predecessor auditor
- Apply the new Audit Risk Assessment requirements
- Describe fraud risks associated with recent cases
- Apply the AICPA Practice Aid to implement your system of quality management
- Describe proper accounting theory under the FASB Concepts
- Cite and apply better practice skills
Level
UpdatePrerequisites
Basic understanding of accounting and auditing
Advanced Preparation
None
Jeff Sailor’s Definitive Revenue Recognition Course
Title : Jeff Sailor’s Definitive Revenue Recognition Course (4CR)
Presented By : Jefrey L. Sailor, CPA
Section 606, Revenue from Contract with customers is one of the most significant standards ever written. The impact will vary by entity, but standard will need to applied to all entities reporting under GAAP. The new standard does away with many specific rules and replaces them with a framework for revenue recognition.
Course Level- Update
Delivery Method- Group Internet Based Webcast
Length- 200 minutes of instruction
Revision Date- 12/11/21
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More Info
Learning Objectives
Upon successful completion of this course, the participant should be able to:
Identify to whom this standard applies
Describe the five steps of the framework
Apply the provisions to identify the contract
Apply the provisions to identify the separate performance obligations
Apply the provisions to determine the transaction price
Apply the provisions to allocate the transaction price
Apply the provisions to recognize revenue as the performance obligations are satisfied
Describe the required disclosuresLevel
BasicPrerequisites
Experience in accounting
Advanced Preparation
None
Step by Step Series-Preparing for Your Peer Review
Title : Preparing for Your Peer Review: Step by Step Series (3CR)
Presented By : 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 tough topic of preparing for your peer review.
Course Level- Basic
Delivery Method- Group Internet Based Webcast
Length- 150 minutes of instruction
Revision Date: 5/29/20
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Learning Objectives
Upon successful completion of this course, the participant should be able to:
Describe the purpose and objective of peer review
Identify the two type of peer review
Describe the process for participating in peer review
Identify the problem areas in peer review
Apply proper documentation
Apply the requirements for a quality control document
Apply tips for a smooth peer reviewLevel
BasicPrerequisites
Experience in accounting and auditing
Advanced Preparation
None
Not Documented, Not Done
Title : Not Documented, Not Done (2CR)
Presented By : 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- 8/14/20
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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
BasicPrerequisites
Experience in accounting
Advanced Preparation
None
Accounting for Not-For-Profit Entities
Title : Accounting for Not-For-Profit Entities (3CR)
Presented By : 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- 12/11/21
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More Info
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
BasicPrerequisites
Experience in accounting topics
Advanced Preparation
None
Enhancing Audit Quality
Title : Enhancing Audit Quality (2CR)
Presented By : Jeffrey L. Sailor, CPA
The AICPA created the Enhancing Audit Quality Initiative to assist auditor with various trouble issues. The initiative involves assessing feedback from peer reviews and other sources to determine the root of the problem. The AICPA then works to assist auditors with correcting the issues.
This course will cover the concept as well as discuss various problem areas being worked on. It will highlight issues auditors may be facing and provide guidance for correction as well as free resources available.
As in all his courses, Jeff will include his unique perspective and sense of humor, including 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- 5/22/20
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More Info
Learning Objectives
- Describe the Audit Quality Initiative
- Identify the key matters to be worked on
- Identify peer review pitfalls
- Apply the resources available
Level
BasicPrerequisites
Experience in auditing
Advanced Preparation
None
Analytical Procedures and Critical Thinking Skills
Title : Analytical Procedures and Critical Thinking Skills (2CR)
Presented By : Jeffrey L. Sailor, CPA
Analytical procedures are both required and suggested by various standards. They are required for review and audit engagements. A closely related topic is critical thinking skills, which is an area targeted in the AICPA’s Enhancing Audit Quality Initiative.
In this in-depth course, Jeff Sailor will bring his truly unique presentation style to cover the most important aspects of performing analytical procedures as well as provide insight on critical thinking skills and how to improve your personal skills.. 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- 12/11/21
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More Info
Learning Objectives
- Identify to whom this standard applies
- Describe the requirements for analytical procedures
- Apply the provisions for analytical procedures
- Describe the various facets of critical thinking
- Apply methods to improve you critical thinking skills
Level
BasicPrerequisites
Experience in accounting and auditing
Advanced Preparation
None
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