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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.


Delivery Method -Group Internet Based Webcast

Length - 100 minutes of Instruction with 10 minute break

Revision Date - 8/30/2025

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Field(s) of Study: Auditing

NASBA Approved

Update Level

2 Hrs

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    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 : 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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Field(s) of Study: Accounting

NASBA Approved

Basic Level

3 Hrs

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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

    Basic

    Prerequisites

    Basic understanding of accounting and reporting

    Advanced Preparation

    None

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Title : Jeff Sailor’s Accounting Update & Review 2026 (4CR)

Instructors :  Jeffrey L. Sailor, CPA

NOTE: This is the same course as the 2026 AAUR Part 1

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.


Delivery Method -Group Internet Based Webcast

Length - 200 minutes of Instruction with three 10 minute breaks

Revision Date - 6/24/2026



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:

    Apply the most pervasive accounting updates issued by the FASB

    Apply the new provisions for Cryptocurrency

    Apply the new tax disclosure requirements

    Apply the provisions for the accounting for government grants

    Apply proper judgement for the accounting for digital assets

    Identify and apply the most pervasive GAAP updates

    Apply the ongoing requirements for your system of Quality Management under the SQMS

    Level

    Basic

    Prerequisites

    Basic knowledge of accounting

    Advanced Preparation

    None

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Title : Estimates, Contingencies and Going Concern (2CR)

Instructors :  Jeffrey L. Sailor, CPA

This course covers a broad range of topics all involving uncertainties in accounting and auditing. It discusses the accounting standards for Going Concern, Contingencies, Guarantees, and Credit Losses. It also covers the audit standards related to auditing accounting estimates and considering going concern.


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 - 10/11/2025


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Field(s) of Study: Accounting

NASBA Approved

Basic Level

2 Hrs

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    Learning Objectives

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

    Apply the requirements of SAS 132- Going Concern

    Apply the requirements of SAS 143- Estimates

    Apply the accounting requirements related to loss and gain contingencies

    Apply the requirements for guarantees

    Apply the requirements for credit losses

    Level

    Basic

    Prerequisites

    Basic knowledge of accounting and auditing

    Advanced Preparation

    None

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Title : Fraud's Greatest Hits Vol. 2 (3CR)

Instructors :  Jeffrey L. Sailor, CPA


This is the sequel to the immensely popular course, Fraud's Greatest Hits and brings you more fraud cases and more hits!

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 an interesting historical case.

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: 9/22/2026

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Field(s) of Study: Accounting

NASBA Approved

Basic Level

3 Hrs

Enroll
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    Learning Objectives

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

    Identify the nature of fraud and its three characteristics

    Describe the main points of ten major fraud cases including the company, the players, the fraud, the auditors, the results and lessons


    Level

    Basic
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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 Hrs

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    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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Title : Jeff Sailor's 2026 A&A Update and Review- Part 2 (4CR)

Instructors :  Jeffrey L. Sailor, CPA


Jeff Sailor’s 2026 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 the less pervasive ones.


Part 2 includes:
SSARS UPDATE- Covers the requirements for preparations, compilations, and reviews.

AUDIT UPDATE - A look at the soon to be issued standards on Fraud and Confirmations, as well as Focus on Fraud.

Course Level- Update

Delivery Method- Group Internet Based 

Length- 200 minutes of instruction with a 10min break 

Revision Date: 7/23/2026


Field(s) of Study: Accounting

NASBA Approved

Update Level

4 Hrs

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    Learning Objectives

    Apply the standards for preparations, compilations and reviews based on AR sections 60,70,80 & 90

    Describe the provisions of the ASB exposure drafts for fraud and confirmations

    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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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

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  • 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 : Accounting for Inventory (2CR)

Instructors :  Jeffrey L. Sailor, CPA


Inventory is a topic of interest not only to external accountants but critical to controllers and CFOs as well. In this course, Jeff will take a look at the GAAP requirements under ASC 330. Topics will include accepted cost flow assumptions, cost accounting, inventory management as well as best practices.
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 - 5/25/2026

Field(s) of Study: Accounting

NASBA Approved

Basic Level

2 Hrs

Enroll
  • More Info

    Learning Objectives

    • Describe importance of inventory
    • Describe the most common methods for valuing inventory
    • Apply the concept of “lower of cost or net realizable value”
    • Apply the requirements of ASC 330
    • Describe required disclosures

    Level

    Basic

    Prerequisites

    Basic understanding of accounting

    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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