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
Jeff Sailor's 2024 SSARS Update
Title : Jeff Sailor's 2024 SSARS Update and Review (3CR)
Instructors : Jeffrey L. Sailor, CPA
(NOTE: This is an expanded version of the SSARS section of the 8 credit course, Jeff Sailor's A&A Update and Review 2024)
Knowing the accounting principles is only half the story for most accountants in public accounting. You must also understand the myriad of rules relating the reporting requirements for compilations and review. To add to the confusion, there is now a new level of service known as a preparation, which has no report! This course will cover the nuts and bolts of these pronouncements as well as cover the theory required to make proper decisions.
Topics will include the most important issues related to compilations and reviews as well as the general requirements that apply to all SSARS engagements. Special attention will be placed on the provisions most important for compliance. We will include a section on using the AICPA Practice for developing your system of quality management. We will also cover the AICPA practice Aids for preparation engagements and review analytical procedures.
Course Level - Update
Delivery Method - Group Internet Based Webcast
Length - 150 minutes of Instruction with three 10 minute break after each hour
Revision Date - 7/26/24
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Learning Objectives
- Identify proper application of the provisions of SSARS
- Implement a system of quality management using the AICPA Practice Aid
- Identify reporting requirements for compilations and reviews.
- Apply the provisions of the AICPA practice aid for preparation engagements
- Apply the provisions of the AICPA Practice Aid for review analytical procedures
- Apply the provisions for the compilation of financial statements
- Describe peer review problem areas
- Apply better practice skills
Level
UpdatePrerequisites
Basic understanding of accounting
Advanced Preparation
None
Jeff Sailor's 2024 Accounting Update
Title : Jeff Sailor's 2024 Accounting Update and Review (4CR)
Instructors : Jeffrey L. Sailor, CPA
(NOTE: This is the same information presented in the 8 credit course, Jeff Sailor's A&A Update and Review 2024)
The amount of change in the accounting profession is staggering, making it tough for the average CPA to keep up. This course will get you up to date with the latest information coming from the FASB.
In this course, Jeff Sailor will bring his truly unique presentation style to cover the most important topics you need to know. He will cover present the latest GAAP pronouncements, along with 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 with three 10 minute breaks after each hour
Revision Date: 7/26/24
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Learning Objectives
- Apply the most pervasive accounting updates issued by the FASB
- Apply accounting standards for the more basic financial instruments
- Describe the basics of accounting for more complex financial instruments
- Describe the concepts of blockchain, cryptocurrency and NFTs
- Apply the new provisions for Credit Losses
- Identify and apply the most pervasive GAAP updates
- Cite the basics of the narrow scope GAAP updates
- Describe the Elements of Financial Statements under the FASB Concepts
- Describe proper presentation under the FASB Concepts
Level
UpdatePrerequisites
Basic understanding of 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
Hospitality Accounting - KPIs, Budgeting & Internal Control
Title : Hospitality Accounting- KPIs, Budgeting & Internal Control
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
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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
BasicPrerequisites
Basic understanding of accounting
Advanced Preparation
None
Agreed-Upon Procedures Engagements- Step by Step
Title : Agreed-Upon Procedures Engagements- Step by Step (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 new requirements under SSAE 19 for Agreed-Upon Procedures engagements.
AUPEs are a great tool for meeting your client’s needs without traditional reporting. They provide almost endless options for services with very little exposure. This is due to the fact that an AUPE has no conclusion or opinion. Instead, the users are left to form their own opinions as the practitioner simply reports the procedures performed and the findings. Jeff will walk you step by step through the entire process.
In addition to the material, 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- 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 an agreed-upon procedures engagement
Identify various options for AUPE
Apply the provisions for performing an AUPE
Identify language to be avoided when reporting
Apply proper documentationLevel
BasicPrerequisites
Basic understanding of reporting requirements
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
Your System of Quality Management
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
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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
BasicPrerequisites
None
Advanced Preparation
None
The Theory Behind What We Do
Title : The Theory Behind What We Do (2CR)
Instructors : Jeffrey L. Sailor, CPA
In this webcast, you will learn about the theory of accounting, which dates all the way back to 1494. Using the FASB Conceptual Framework as a starting point, this course will help you make better decisions when preparing financial statements whether they are GAAP or any other basis of accounting.
In this course, Jeff Sailor will bring his truly unique presentation style to explain what makes financial statements useful, the elements of financial statements, the presentation of financial information and the theory behind good disclosures. Pronouncements. In addition, 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 - 1/14/25
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Learning Objectives
- Describe the origins of accounting
- Describe what makes financial statements useful
- Identify the elements of financial statements
- Apply the theory for proper presentation
- Describe the theory behind proper disclosures
Level
BasicPrerequisites
None
Advanced Preparation
None
Introducing the New Risk Assessment Standard
Title : Introducing the New Risk Assessment Standard (1CR)
Instructors : Jeffrey L. Sailor, CPA
The Auditing Standards Board has recently made major updates to the most critical area of any audit: risk assessment. 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 the new requirement, with a focus on proper documentation. 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 - 50 minutes of instruction
Revision Date - 12/27/24
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Learning Objectives
- Identify the new focus areas for risk assessment in an audit
- Apply the standards for preparing proper documentation
- Describe the potential peer review issues
Level
BasicPrerequisites
None
Advanced Preparation
None