Enjoyable Ethics for Florida CPAs
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
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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
UpdatePrerequisites
Basic understanding of accounting and reporting
Advanced Preparation
None
Accounting for Credit Losses- Getting to Know CECL
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.
Course Level- Basic
Delivery Method- Group Internet Based Webcast
Length- 100 minutes of instruction
Revision Date- 12/27/24
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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
Accounting for Not-For-Profit Entities
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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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
Fraud's Greatest Hits
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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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
BasicPrerequisites
Basic understanding of accounting and reporting
Advanced Preparation
None
IFRS Accounting - An Introduction
Title : IFRS Accounting - An Introduction
Instructors : Jeffrey L. Sailor, CPA
This course is a good introduction to International Accounting Standards which will serve as an excellent refresher for those working in that arena. Topics include the history of IFRS, cultural aspects that affect the standards, the structure of the standards and the OFRS conceptual framework. It will also cover the requirements for an entity’s first time application of IFRS.
In additional to the exceptional content, Jeff includes his signature video parodies, which are designed to reinforce the material as well as keep your interest and put a smile on your face.
Delivery Method -Group Internet Based Webcast
Length - 100 minutes of Instruction with 10 minute break
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Learning Objectives
Upon successful completion of this course, participants will be able to:
Describe the purpose of IFRS
Describe the history of the IASB and IFRS
Describe the cultural aspects which affect the standards
Describe major differences between IFRS and GAAP
Describe the basic structure of the IFRS standards
Describe the IFRS Conceptual Framework
Apply the standards for first time application of IFRS
Level
BasicPrerequisites
Basic understanding of accounting.Advanced Preparation
None
Enjoyable Ethics - Ch 2
Title : Enjoyable Ethics- Chapter 2: AICPA Code of Professional Conduct (1CR)
Instructors : 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 course, Jeff Sailor uses his truly unique presentation style to explain in detail various aspects of the AICPA Code of Professional Conduct.
As usual, Jeff includes a lot of humor and a signature video parody to keep you awake and reinforce the material.
Course Level - Update
Delivery Method -Group Internet Based Webcast
Length - 50 minutes of Instruction
Revision Date - 1/14/25-
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Learning Objectives
Describe the format of the AICPA Code of Professional Conduct
Apply the code basics that apply to all members
Apply the requirements for members in public accounting
Describe various violations of ethics
Level
UpdatePrerequisites
Basic understanding of accounting and reporting
Advanced Preparation
None
Hospitality Accounting - Introduction to USALI
Title : Hospitality Accounting- An Introduction to the USALI Structure
Instructors : Jeffrey L. Sailor, CPA
This course is a good introduction to the specialized accounting for the hospitality industry. Topics will include an introduction to hospitality accounting and a detailed look at the USALI structure.
In additional to the exceptional content, Jeff will include his signature video parodies, which are designed to reinforce the material as well as keep your interest and put a smile on your face.
Course Level - Basic
Delivery Method -Group Internet Based Webcast
Length - 100 minutes of Instruction with a ten minute break
Revision Date - 12/27/24
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Learning Objectives
Upon successful completion of this course, participants will be able to:
Describe characteristics of hospitality accounting
Describe the hotel organizational structure
Describe the difference between financial and managerial accounting
Describe the USALI chart of accounts
Describe the USALI income statement
Describe the USALI balance sheet
Describe the USALI statement of cash flows
Describe the USALI departmental income statement
Level
BasicPrerequisites
Basic understanding of accounting
Advanced Preparation
None
Step by Step Series-Preparing the Statement of Cash Flows
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.
Course Level- Update
Delivery Method- Group Internet Based Webcast
Length- 100 minutes of instruction
Revision Date- 12/27/24
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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 disclosuresLevel
BasicPrerequisites
Experience in accounting
Advanced Preparation
None
Blockchain, Crypto, NFTs & Other Scary Stuff No One Understands
Title : Blockchain, Cryptocurrency, NFTs and Other Scary Stuff No One Understands
Instructors : Jennifer Sailor, Jeffrey L. Sailor, CPA
This course covers topics which most practitioners find somewhat daunting. The goal is to give you the information you need to meet these challenges with confidence and thus not miss the proper accounting or reporting issues.
This course is designed to teach you various aspects of blockchain, cryptocurrency, NFTs , Web3 and AI.
Jeff Sailor and Jennifer Sailor bring a truly unique presentation style to explain the topics in a common sense way, while adding their own sense of candor and humor to keep you awake and reinforce the material.
Course Level - Basic
Delivery Method -Group Internet Based Webcast
Length - 100 minutes of Instruction with a ten minute break
Revision Date - 8/14/24
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Learning Objectives
- Describe the concept of blockchain
- Describe common uses of blockchain
- Describe the concept of cryptocurrency
- Recognize some of the challenges of cryptocurrency
- Apply the new FASB standards for accounting for cryptocurrency
- Describe non-fungible tokens
- Describe the concept of WEB3
- Recognize the challenges and opportunities for using artificial intelligence in accounting and auditing
Level
BasicPrerequisites
Basic understanding of accounting and reporting
Advanced Preparation
None
Jeff Sailor’s Accounting for Leases
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
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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 stakeholdersLevel
BasicPrerequisites
None
Advanced Preparation
Experience in accounting