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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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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 : 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

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  • 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 : Analytical Procedures and Critical Thinking Skills (2CR)

Instructors :  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- 12/27/24

Field(s) of Study: Auditing

NASBA Approved

Basic Level

2.0 Hrs

Enroll
  • 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

    Basic

    Prerequisites

    Experience in accounting and auditing

    Advanced Preparation

    None

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Title : Hospitality Accounting- KPIs, Budgeting & Internal Control

Instructors :  Jeff Sailor


This course is covers management aspect of accounting for the hospitality industry. Topics will include key performances indicators in the hospitality industry, key ratios, forecasting and budgeting, internal control and fraud.

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

Field(s) of Study: Accounting

NASBA Approved

Basic Level

2.0 Hrs

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  • More Info

    Learning Objectives

    Upon successful completion of this course, participants will be able to:

    Describe the essential KPIs used in the hospitality industry

    Describe the advanced KPIs used in the hospitality industry

    Describe the difference between KPIs and ratios

    Describe the common ratios used in the hospitality industry

    Describe budgeting and forecasting in the hospitality industry

    Describe methods for accurate forecasting

    Describe internal controls in the hospitality industry

    Describe common fraud schemes found in the hospitality industry


    Level

    Basic

    Prerequisites

    Basic understanding of accounting

    Advanced Preparation

    None

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Title : Preparing Personal Financial Statements: 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 the tough topic of preparing personal financial statements.
 
Many practitioners are unaware of the both the risks and requirements related to preparing personal financial statements. 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 potential reporting requirements as well.
 
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- Basic

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

Enroll
  • More Info

    Learning Objectives

    Upon successful completion of this course, the participant should be able to:
    Identify professional accounting standards related to personal financial statements
    Identify professional reporting standards related to personal financial statements
    Describe the purposes for personal financial statements
    Describe the alternatives available
    Apply the GAAP and alternative methods of preparation
    Apply the applicable reporting standards

    Level

    Basic

    Prerequisites

    Experience in accounting

    Advanced Preparation

    None

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Title : Enjoyable Ethics- Chapter 3: The Conceptual Framework & Independence (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 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 - 1/14/25



Field(s) of Study: Regulatory Ethics

NASBA Approved

Update Level

1.0 Hrs

Enroll
  • More Info

    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

    Update

    Prerequisites

    Basic understanding of accounting and reporting

    Advanced Preparation

    None

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Title : Jeff Sailor’s Definitive Revenue Recognition Course (4CR)

Instructors :  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.


In this in-depth course, Jeff Sailor will bring his truly unique presentation style to cover the most important aspects of the standard you need to know. 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 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 disclosures

    Level

    Basic

    Prerequisites

    Experience in accounting

    Advanced Preparation

    None

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Title : Special Purpose Frameworks- The Alternative to GAAP (3CR)

Instructors :  Jeffrey L. Sailor, CPA


Generally Accepted Accounting Principles (GAAP) has become increasingly complex due to the changing environment. While this complexity is justified in many situations, many entities find that the cost does not justify the benefits. As a result, many entities turn to Special Purpose Frameworks. In this course we will look at the most popular alternative frameworks as well as some new and other interesting frameworks. We’ll also spend time on the theory that should go into your decision- making when deciding to use a Special Purpose Framework.

Course Level- Basic

Delivery Method- Group Internet Based Webcast

Length- 150 minutes of instruction

Revision Date- 12/27/24

Field(s) of Study: Accounting

NASBA Approved

Basic Level

3.0 Hrs

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  • More Info

    Learning Objectives

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

     

    Define Special Purpose Frameworks and provide examples.

    Explain the differences between Special Purpose Frameworks and OCBOA.

    Explain the purpose of general-purpose financial statements.

    Explain what make financial statements useful.

    Apply a methodology for deciding on footnotes for a Special Purpose Framework.

    Cite the authoritative guidance for Special Purpose Frameworks.

    Define the four primary categories of Special Purpose Frameworks.

    Decide when it would be appropriate to use a Special Purpose Framework.

    Apply the Cash, Modified Cash and Tax bases of accounting.

    Explain the theory behind regulatory and contractual bases of accounting.

    Explain the major elements of IFRS-SME.

    Explain the major elements of FRF-SME.

    Apply resources for preparing financial statements under FRF-SME.

    Level

    Basic

    Prerequisites

    Knowledge of accounting

    Advanced Preparation

    None

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Title : Enhancing Audit Quality (2CR)

Instructors :  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- 1/14/25

Field(s) of Study: Auditing

NASBA Approved

Basic Level

2.0 Hrs

Enroll
  • 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

    Basic

    Prerequisites

    Experience in auditing

    Advanced Preparation

    None

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