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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 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 : IFRS Accounting - IFRS Issues (2CR)

Instructors :  Jeffrey L. Sailor, CPA


This course will cover some the issues related to International Financial Accounting.  Topics include a discussion on the IFRS-SME, digital financial reporting, the effect of cryptocurrency on international accounting and the IFRS Sustainability Disclosure Standards.

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 a 10 minute break

Revision Date - 11/7/2024

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Field(s) of Study: Accounting

NASBA Approved

Basic Level

2 Hrs

Enroll
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    Learning Objectives

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

    Describe the basics of IFRS-SME

    Describe the meaning and issues related to digital financial reporting

    Describe the issues related to cryptocurrencies

    Describe the disclosure recommendations under the IFRS Sustainability Disclosure Standards

    Level

    Basic

    Prerequisites

    Basic understanding of accounting

    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 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 : Metrics Which Everyone Should Know (2CR)

Instructors :  Jeffrey L. Sailor, CPA

In this course, Jeff will cover the most common and useful metrics that every CFO, Controller and CPA Advisor should know. The discussion will be categorized by type and use of metric.

The course will also include many examples to aid in understanding and using these metrics. In addition to the exceptional material, Jeff will include his signature video parodies, which are designed to keep you awake and reinforce the material.


Delivery Method -Group Internet Based Webcast

Length - 100 minutes of Instruction with 10 minute break

Revision Date - 9/18/2025

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Field(s) of Study: Accounting

NASBA Approved

Basic Level

2 Hrs

Enroll
  • More Info

    Learning Objectives

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

    Describe the difference between a ratio and a KPI

    Describe the purpose of ratios

    Describe the purpose of KPIs

    Apply various Balance Sheet metrics

    Apply various Cash Flow and Liquidity metrics

    Apply various Profitability metrics

    Apply various Operational metrics

    Level

    Basic

    Prerequisites

    Basic understanding of accounting

    Advanced Preparation

    None

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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 Hrs

Enroll
  • 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

    Basic

    Prerequisites

    Experience in accounting topics

    Advanced Preparation

    None

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Title : Enjoyable Ethics- Chapter 1: General Ethics & Accounting Ethics (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, Jeff covers the typical topics while challenging you to think outside the box.

In this edition, Jeff Sailor uses 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 also introduces the AICPA 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 Hrs

Enroll
  • More Info

    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


    Level

    Update

    Prerequisites

    Basic understanding of accounting and reporting

    Advanced Preparation

    None

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Title : Jeff Sailor's 2025 A&A Update and Review- Part 1 (4CR)

Instructors :  Jeffrey L. Sailor, CPA


Jeff Sailor's 2025 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 1 of the course and covers the following topics:


ACCOUNTING UPDATE - Covers the latest updates to the FASB Codification, including lease issues, income tax disclosures, cryptocurrency, accounting theory under the FASB Conceptual Framework and other FASB updates.

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 a 10 minute break halfway

Revision Date: 7/14/25


Field(s) of Study: Accounting

NASBA Approved

Update Level

4 Hrs

Enroll
  • More Info

    Learning Objectives

    • Identify and apply the most pervasive GAAP updates
    • Apply the provisions for cryptocurrency under the new standard
    • Apply the major provisions of the updates for leases
    • Describe proper accounting theory under the FASB Conceptual Framework
    • Apply the AICPA Practice Aid to implement your system of quality management
    • Cite and apply better practice skills

    Level

    Update

    Prerequisites

    Basic understanding of accounting

    Advanced Preparation

    None

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Title : Jeff Sailor's 2025 A&A Update and Review (8 CR)

Instructors :  Jeffrey L. Sailor, CPA

Jeff Sailor's 2025 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 lease issues, cryptocurrency, accounting theory under the FASB Conceptual Framework and other FASB updates.

AUDIT UPDATE - In-depth coverage of the COSO and impact on 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: 7/14/2025


Field(s) of Study: Accounting

NASBA Approved

Update Level

8 Hrs

Enroll
  • More Info

    Learning Objectives

    • Identify and apply the most pervasive GAAP updates
    • Apply the provisions for cryptocurrency under the new standard
    • Apply the standards for preparations, compilations and reviews based on AR sections 60, 70, 80 & 90
    • Identify and apply the study of internal control under the COSO
    • 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 Conceptual Framework
    • Cite and apply better practice skills

    Level

    Update

    Prerequisites

    Basic understanding of accounting and auditing

    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 Hrs

Enroll
  • More Info

    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 : Jeff Sailor's 2025 A&A Update and Review- Part 2 (4CR)

Instructors :  Jeffrey L. Sailor, CPA


Jeff Sailor's 2025 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 COSO internal controls requirements for risk assessment, as well as Focus on Fraud.

SSARS UPDATE - Covers the requirements for preparations, compilations, and reviews.



Course Level- Update

Delivery Method- Group Internet Based Webcast

Length- 200 minutes of instruction- with a 10 minute break halfway

Revision Date: 7/14/25


Field(s) of Study: Accounting

NASBA Approved

Update Level

4 Hrs

Enroll
  • More Info

    Learning Objectives

    • Apply the standards for preparations, compilations and reviews based on AR sections 60, 70, 80 & 90
    • Identify and apply the study of internal control under the COSO
    • Describe fraud risks associated with recent cases
    • Cite and apply better practice skills

    Level

    Update

    Prerequisites

    Basic understanding of accounting and auditing

    Advanced Preparation

    None

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