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

Instructors :  Jeffrey 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 Hrs

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    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 Hrs

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    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 : The Audit Communication Standards (1CR)

Instructors :  Jeffrey L. Sailor, CPA


At the end of 2021, the Auditing Standards Board made effective many new required communications when performing an audit. These range from the engagement letter all the way to report and even beyond. The ASB realized that, while we were doing good work, our communications were not up to par.

In this course, Jeff Sailor will bring his truly unique presentation style to explain changes you need to know to have better communications and meet the requirements of the standards for your engagements as well as for peer review.

In addition,  Jeff will include one 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 - 50  minutes of instruction

Revision Date - 12/27/24


Field(s) of Study: Auditing

NASBA Approved

Update Level

1 Hrs

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    Learning Objectives

    Identify the new audit standards and requirements

    Describe the new definition for “Materiality”

    Apply the provisions for the new audit report

    Apply the provisions for going concern

    Describe the new communications to Those Charged with Governance

    Apply the new procedures related to communications

    Apply the new provisions related to Other Information Included in Annual Reports


    Level

    Update

    Prerequisites

    Basic understanding of 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

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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 : Enjoyable Ethics- The 3 Credit Edition

Instructors :  Jeffrey L. Sailor, CPA

Written by Jeff Sailor and Jennifer Sailor

This course specifically meets the Ethics CPE requirements of any state which requires 1-3 credits 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.

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

In addition,  Jeff  includes 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 - 150 minutes of Instruction

Revision Date - 1/14/25


Field(s) of Study: Regulatory Ethics

NASBA Approved

Update Level

3 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

    Level

    Update

    Prerequisites

    Basic understanding of accounting and reporting

    Advanced Preparation

    None

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Title : The SSARS General Principles - By The Book (1CR)

Instructors :  Jeffrey L. Sailor, CPA


Preparation, compilation and review engagements fall under the SSARS reporting standards. Regardless of the level of engagement, all SSARS engagements fall under the SSARS General Principles. In this course, Jeff will explain the general principles required for all SSARS engagements


Topics will include ethics, engagement acceptance, compliance with requirements as well as other areas.  As always, Jeff will include his unique sense of humor to help keep your attention and retain the material.


Course Level- Update

Delivery Method- Group Internet Based Webcast

Length- 50 minutes of instruction

Revision Date: 8/14/2023


Field(s) of Study: Accounting

NASBA Approved

Basic Level

1 Hrs

Enroll
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    Learning Objectives

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

    Identify proper application of the provisions of SSARS General Principles 

    Identify the relevant ethics for SSARS engagements

    Apply the general requirements for all SSARS engagements

    Apply better practice skills

    Level

    Basic

    Prerequisites

    Basic knowledge of accounting and reporting

    Advanced Preparation

    None

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Title : Getting Control of Internal Control (2CR)

Instructors :  Jeffrey L. Sailor, CPA

NOTE- THIS IS AN EXPANDED VERSION OF MATERIAL CONTAINED IN THE 8CR JEFF SAILOR’S A&A UPDATE AND REVIEW 2025

Internal control is essential to efficient operations reporting and compliance. In this course Jeff will discuss the five components and seventeen principles as outlined in the COSO Internal Control Integrated Framework. Also included is a discussion of the requirements for the evaluation of internal control as a part of audit rick assessment under SAS 145.

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


Field(s) of Study: Auditing

NASBA Approved

Update Level

2 Hrs

Enroll
  • More Info

    Learning Objectives

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

    Describe the five components of the COSO framework

    Describe the seventeen principles of the COSO framework

    Describe real world examples for application of internal control

    Apply the requirements for risk assessment for internal control

    Level

    Update

    Prerequisites

    Basic understanding of accounting

    Advanced Preparation

    None

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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


Field(s) of Study: Accounting

NASBA Approved

Basic Level

2 Hrs

Enroll
  • More Info

    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

      Basic

      Prerequisites

      Basic understanding of accounting and reporting

      Advanced Preparation

      None

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    Title : Hospitality Accounting- KPIs, Budgeting & Internal Control (2CR)

    Instructors :  Jeffrey L. Sailor, CPA


    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 Hrs

    Enroll
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      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 : Maintaining Your Independence (1CR)

    Instructors :  Jeffrey L. Sailor, CPA

    Written by Jeff Sailor and Jennifer Sailor

    Independence is one of the most important aspects in all areas of financial reporting. It is interesting to note that none of us are ever truly independent. The key is being aware of the issues which could impair your judgement.

    In this course, Jeff Sailor uses his truly unique presentation style to explain the importance of maintaining your independence, along with covering the most important independence issues found in the AICPA Code of Professional Conduct.

    In addition,  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 independence

      Describe the requirements for independence in financial reporting

      Identify the seven threats to independence

      Describe the independence issues found in the AICPA Code of Professional Conduct

      Level

      Update

      Prerequisites

      Basic understanding of accounting and reporting

      Advanced Preparation

      None

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