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Instructor : Jeff Sailor

If you do not see a course date or time that works for you,

please call us at 352-732-4422 or

email us at cpe@jeffsailor.com

and we will try to schedule an event for you!

There is no charge for this service.

Field(s) of Study: Accounting
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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- 10/22/20

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Field(s) of Study: Accounting
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    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

  • Events
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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- 11/23/20

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Field(s) of Study: Accounting
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    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

  • Events
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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- 11/14/20


Field(s) of Study: Accounting
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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

  • Events
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This course gives a concise update on all the major changes for federal individual income tax returns for 2020. This is not an in-depth review of existing rules, but focuses only on the changes for the 2021 filing season. The course moves very quickly and uses a “countdown” approach to address the issues.
 
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- 50 minutes of instruction
Revision Date: December 22, 2020

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Field(s) of Study: Taxes
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    Learning Objectives

    Upon completion of this course, the participant should be able to:
     
    Apply the new Form 1099-NEC for nonemployees
    Describe the changes to the Form 1040
    Explain the changes in tax rates
    Describe the special estimated tax dues dates for 2020
    Apply the new “above the line” provision for charitable contributions
    Apply the provisions related to the recovery rebate credits
    Apply the provision related to the PPP loan forgiveness
    Explain the special provisions for retirement distributions for 2020
    Apply the provisions for the deferral of social security tax for 2020


    Level

    Basic

    Prerequisites

    Experience in tax preparation

    Advanced Preparation

    None

  • Events
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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 accounting for income taxes
 
Income taxes are a tough enough topic by themselves, but trying to make them make any kind of sense in financial statements is even more challenging.
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 also show you many examples to show the practical aspects.
 
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: September 18, 2020

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Field(s) of Study: Accounting
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    Learning Objectives

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

    Describe the steps to accounting for income taxes

    Apply the recognition, measurement and presentation for current taxes

    Apply the recognition, measurement and presentation for deferred taxes

    Apply the provisions for unrecognized tax positions

    Apply the requirements for disclosures

    Level

    Basic

    Prerequisites

    Experience in accounting

    Advanced Preparation

    None

  • Events
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COVID-19 has had an impact on the world in many ways. This course will address critical areas related to accounting and reporting. Jeff will explain the issues and the relevant standards you should look to for guidance for four major issues: Subsequent Events; Accounting Estimates; Going Concern; and Accounting for a PPP Loan.


Course Level- Basic
Delivery Method- Group Internet Based Webcast
Length- 50 minutes of instruction
Revision Date: September 10, 2020

Field(s) of Study: Accounting
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    Learning Objectives

    Upon successful completion of this course, the participant should be able to:
    Describe the risks related to the accounting and reporting due to COVID-19
    Apply the provisions for subsequent events
    Apply the provisions for accounting estimates
    Apply the provisions for going concern
    Apply the provisions for accounting for a PPP loan

    Level

    Basic

    Prerequisites

    Experience in accounting and reporting

    Advanced Preparation

    None

  • Events
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Jeff Sailor’s 2020 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.


ACCOUNTING UPDATE - This segment will look at the latest updates to the FASB Codification, including not-for profit accounting changes, implementation issues for revenue recognition, leases, credit losses, and the FASB's decisions on disclosures.


AUDIT UPDATE - This segment covers the standard on going concern along with internal control, risk assessment, omnibus changes to the audit standards and the new audit report.


SSARS UPDATE - This segment covers preparations, compilations and reviews. We will focus on peer review issues and clarification on what is required for each type of engagement.


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: June 22, 2020

Field(s) of Study: Accounting
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    Learning Objectives

    At the completion of this course participants should be able to:

    Identify and apply the most pervasive GAAP updates

    Cite the basics of the narrow scope GAAP updates

    Apply the provisions of the new lease standard
    Apply the provisions for revenue recognition
    Apply the major provisions of the standard for Credit Losses
    Apply the various new provisions for not-for-profit entities

    Cite and apply the latest compilation, preparation, and review standards

    Identify and apply the latest audit standards

    Apply the risk assessment standards

    Identify peer review problem areas
    Cite and apply better practice skills

    Level

    Basic

    Prerequisites

    Experience in accounting and auditing

    Advanced Preparation

    None

  • Events
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Jeff Sailor’s 2020 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.


This course is Part 1 of Jeff’s complete Accounting and Auditing Update and Review. It is designed for those whose wish the view the entire 8 hour course in 2 convenient separate segments.


Here is what is in this segment:


ACCOUNTING UPDATE - This segment will look at the latest updates to the FASB Codification, including not-for profit accounting changes, implementation issues for revenue recognition, leases, credit losses, and the FASB's decisions on disclosures.



Course Level- Update
Delivery Method- Group Internet Based Webcast
Length- 200 minutes of instruction
Revision Date- June 22, 2020



Field(s) of Study: Accounting
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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 Credit Losses

    Apply the classification criteria to determine whether a lease is a finance or operating lease for a lessee
    Apply the classification criteria to determine whether a lease is a sales type, direct financing or operating lease for a lessor
    Apply the lease standard for a finance lease
    Apply the lease standard for an operating lease
    Describe potential pitfalls related to the new standard
    Describe alternatives to the lease standard
    Apply the five-point framework for revenue recognition
    Identify various specialty areas for revenue recognition
    Apply the revenue framework to basic business models

    Identify the changes for not-for-profit accounting under GAAP

    Level

    Basic

    Prerequisites

    Experience in accounting

    Advanced Preparation

    None

  • Events
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Jeff Sailor’s 2020 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.


This course is Part 2 of Jeff’s complete Accounting and Auditing Update and Review. It is designed for those whose wish the view the entire 8 hour course in 2 convenient separate segments.


Here is what is in this segment:



AUDIT UPDATE - This segment covers the standard on going concern along with internal control, risk assessment, omnibus changes to the audit standards and the new audit report.



SSARS UPDATE - This segment covers preparations, compilations and reviews. We will focus on peer review issues and clarification on what is required for each type of engagement.


Course Level- Update
Delivery Method- Group Internet Based Webcast
Length- 200 minutes of instruction
Revision Date- June 22, 2020

Field(s) of Study: Accounting
  • More Info

    Learning Objectives

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

    Identify and apply the latest audit standards

    Cite and apply the latest compilation, preparation, and review standards

    Identify peer review problem areas

    Properly apply the audit risk assessment standards

    Cite and apply better practice skills


    Level

    Basic

    Prerequisites

    Experience in accounting and auditing

    Advanced Preparation

    None

  • Events
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This course is designed for those who want 4 credit hours of pure preparation, compilation and review reporting standards.
 
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 preparations, compilations and reviews as well as the general requirements that apply to all SSARS engagements. This course will also look as SSARS 22 related to The Compilation of Pro Forma Information. Special attention will be placed on the provisions most important for compliance. We will also discuss some troublesome topics as well as other reporting topics.

Course Level- Update
Delivery Method- Group Internet Based Webcast
Length- 200 minutes of instruction
Revision Date- June 22, 2020

Field(s) of Study: Accounting
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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 

    Identify reporting requirements for compilations and reviews.

    Define the new concept of preparation of financial statements.

    Apply the provisions for the preparation of financial statements

    Apply the provisions for the compilation of financial statements

    Apply the provisions for the review of financial statements

    Apply the provisions for the compilation of pro forma information

    Describe peer review problem areas

    Apply better practice skills

    Level

    Basic

    Prerequisites

    Experience in accounting reporting

  • Events
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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 audits. 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 latest SAS updates, and analytical procedures. We will do a deep dive into Risk Assessment, as the AICPA has found that to be a major area of noncompliance. Special attention will be placed on the provisions most important for compliance, including documentation. We will also discuss some troublesome topics as well as other reporting topics.

Course Level- Update
Delivery Method- Group Internet Based Webcast
Length- 200 minutes of instruction
Revision Date- June 22, 2020

Field(s) of Study: Auditing
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    Learning Objectives

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

    Apply the provisions for auditing going concern under SAS 132

    Apply the provisions for new reporting requirements under SAS 134-139

    Apply better risk assessment

    Apply better analytical procedures

    Describe peer review problem areas

    Apply better practice skills for documentation

    Level

    Basic

    Prerequisites

    Experience in auditing

    Advanced Preparation

    None

  • Events
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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- 5/22/20

Field(s) of Study: Accounting
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    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

  • Events
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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 how to prepare a statement of cash flows.
 
While the statement of cashflows is one of the basic statements required by GAAP, many practitioners encounter issues when preparing them. 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 also show you how to use a simple spreadsheet template to assist in your preparation.
 
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- Update
Delivery Method- Group Internet Based Webcast
Length- 100 minutes of instruction
Revision Date- 5/22/20

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Field(s) of Study: Accounting
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    Learning Objectives

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

    Describe the purpose of a statement of cashflows
    Identify the three classifications of activities
    Apply a spreadsheet model to identify cash flows
    Identify the two methods for presentation
    Apply GAAP principles in preparing the presentation
    Apply the requirements for disclosures

    Level

    Basic

    Prerequisites

    Experience in accounting

    Advanced Preparation

    None

  • Events
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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 for your peer review.
 
The thought of peer review is something which creates a sense of dread for most practitioners, but it doesn’t have to if you are properly prepared. In this course Jeff will take you Step by Step through the process of understanding and preparing for a successful peer review. Included will be significant discussion on “hot spot problem areas” which your peer reviewer will be looking for.
 
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- 150 minutes of instruction
Revision Date: May 29, 2020

Field(s) of Study: Accounting
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    Learning Objectives

    Upon successful completion of this course, the participant should be able to:
    Describe the purpose and objective of peer review
    Identify the two type of peer review
    Describe the process for participating in peer review
    Identify the problem areas in peer review
    Apply proper documentation
    Apply the requirements for a quality control document
    Apply tips for a smooth peer review

    Level

    Basic

    Prerequisites

    Experience in accounting and auditing

    Advanced Preparation

    None

  • Events
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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- 8/13/19

Field(s) of Study: Accounting
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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

  • Events
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One of the biggest and most frustrating standard revisions involves the accounting for leases. The new lease standard, in essence, requires all leases to be recognized on the statement of position of lesees. 
 
In this course, Jeff Sailor will bring his truly unique presentation style to explains the standard from beginning to end, including the reasons why the standard was issued. 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- 8/13/19



Field(s) of Study: Accounting
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    Learning Objectives

    Upon successful completion of this course, the participant should be able to:
    Identify the situations to which the standard applies
    Describe the history and reasons for the standard
    Identify the difference between a lease and a service contract
    Identify the proper classification of a lease
    Apply the provisions for initial measurement
    Apply the provisions for subsequent measurement
    Apply the provisions for a finance lease for a lessee
    Apply the provisions for an operating lease for a lessee
    Describe the required disclosure
    Describe the potential impact of the standard on stakeholders

    Level

    Basic

    Prerequisites

    None

    Advanced Preparation

    Experience in accounting

  • Events
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One of the most common questions in seminars is, “Where do I go to find the guidance for that?” In this course, Jeff Sailor will walk you through exactly how to find the answers to most all your accounting and reporting questions. This is a very detailed descriptive course which will show actual steps to find answers through authoritative, free internet sources. Areas of research will include accounting, both GAAP and special purpose frameworks, reporting at various levels of assurance, quality control and ethics. 
 
In addition, Jeff will bring his truly unique presentation style and include a few humorous extras 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: September 10, 2020

Field(s) of Study: Accounting
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    Learning Objectives

    Upon successful completion of this course, the participant should be able to:
    Identify the sources of authoritative accounting guidance for GAAP and Special Purpose Frameworks
    Identify the sources of authoritative reporting guidance for preparations, compilations, reviews, audits and SSAE engagements
    Identify the sources of authoritative guidance for ethics
    Identify the sources of authoritative guidance for quality control
    Apply online research techniques for accounting requirements
    Apply online research techniques for reporting requirements
    Apply online research techniques for firm quality control requirements
    Apply online research techniques for ethics requirements

    Level

    Basic

    Prerequisites

    None

    Advanced Preparation

    None

  • Events
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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: August 14, 2020


Field(s) of Study: Accounting
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    Learning Objectives

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

  • Events
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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- 8/30/19


Field(s) of Study: Auditing
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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 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

  • Events
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Through the peer review program, the AICPA has identified risk assessment as a major area of noncompliance for audits. As a result, this will be a major focus area for peer reviews for the next several years and the AICPA has indicated they intend to be very strict on compliance.
 
In order to prepare for this, Jeff Sailor has created this focused webcast to cover all the major aspects of risk assessment.  Jeff will bring his truly unique presentation style to cover everything you need to know, including proper documentation. 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: August 14, 2020

Field(s) of Study: Auditing
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    Learning Objectives

    Upon successful completion of this course, the participant should be able to:
    Describe the issues found in peer reviews
    Apply proper risk assessment in an audit
    Apply the documentation requirements
    Describe the tools provided by the AICPA

    Level

    Basic

    Prerequisites

    Experience in auditing

    Advanced Preparation

    None

  • Events
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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: May 22, 2020


Field(s) of Study: Auditing
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    Learning Objectives

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

  • Events
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