Table Of Content

ON-SITE TRAINING 2015–2016 Course Catalog aicpalearning.org | 800.634.6780 O On-Site n - S i t On-Site Learning e L e a r 200+ Courses • Flexible Options �� 10+ �� Members n i n g Whether you need a quick 4-hour update or several days of in-depth instruction, �� • Flexible pricing options • Discounts for large groups • No travel time and expenses for staff • Employee/instructor interaction •� �� • Fits in your schedule •� �� • On-demand, online courses to enhance on-site instruction �� • Accounting •� �� • Auditing • IFRS • Compilation and Review • Internal Control •� �� • Leadership • Fair Value Accounting • Practice Management • Financial Management • Risk Management • Financial Reporting • Single Audit • Forensics • Staff Training • Fraud • Tax Compliance and Planning • Yellow Book �� 1. Visit �� 2. Click on “Onsite Course Catalog” for courses that are available in your area of focus. OR Call�� to speak with an expert learning consultant who will work �� We’re on the GSA Schedule! GSA Contract # GS-02F-1439H P A C 5- aicpalearning.org/on-site • [email protected] • 800.634.6780 Option 1 3 2 5 1 Premier Courses Premier Courses Accounting & Auditing AEMP Auditing Defined Contribution Plans 13 AFKP Audits of 401(k) Plans 15 AUAA Annual Update for Accountants and Auditors 23 CL4AUAA Accounting and Auditing Update 30 CL4COMP Compilation, Preparation, and Review Engagements Update 37 CL4PCD Purchasing, Inventory and Cash Disbursements: Common Frauds and Internal Controls 49 CORU Annual Update for Preparation, Compilation, and Review Engagements 50 EBPE Auditing Employee Benefit Plans 53 ICDAD Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors 68 RWBE Real World Business Ethics 79 Government & Not-for-Profit CL4EOYB Yellow Book Financial Audits 89 CL4FGOV Frequent Frauds Found in Governments 101 CL4GNAU Annual Update for Governments and Not-for-Profits 94 EO-AHUD Advanced Auditing of HUD-Assisted Projects 97 FFGN Frequent Frauds Found in Governments and Not-for-Profits 101 GNAU Governmental and Not-for-Profit Annual Update 107 Management & Consulting Services CL4CSCB Critical Skills for Budgeting Success 118 CL4FSABM Analyzing a Company’s Financial Statement 120 CL4SKSB Controller’s Update: Today’s Latest Trends 123 SKSB Annual Update for Controllers 138 Copyright 2014 AICPA • Unauthorized Copying Prohibited 2 Premier Courses Taxation CL4HCRA Health Care Reform Act: Critical Tax and Insurance Ramifications 157 CL4HOT Hottest Tax Planning Developments Under the Current Tax Law 158 CL4SSM Social Security and Medicare: Maximizing Retirement Benefits 163 CL4TSUI Individual Income Tax Update 168 EO-F990 Form 990: A Comprehensive Approach to Accurate Preparation 173 HOT Hottest Tax Topics for 2015 176 IITW 1040 Tax Return Workshop 177 PTU AICPA’s Annual Federal Tax Update 184 TSUI Annual Tax Update: Individuals and Sole Proprietors 189 Copyright 2014 AICPA • Unauthorized Copying Prohibited 3 Yellow Book Courses Yellow Book Courses ADUG Advanced Topics in a Single Audit 85 AUSL Audits of State and Local Governments: What You Need to Know 86 BAUG Fundamentals for Performing a Single Audit Under the Uniform Guidance for Federal Awards 87 CL4CNFP Not-for-Profit Accounting and Auditing: Practical Cases for CPAs 88 CL4EOYB Yellow Book Financial Audits 89 CL4FGOV Frequent Frauds Found in Governments 90 CL4FNFP Frequent Frauds Found in Not-for-Profits 91 CL4FSNPO Not-for-Profit Organizations: Key Accounting and Reporting Considerations 92 CL4GA68 GASB Statement No. 68 Audit and Accounting Workshop 93 CL4GNAU Annual Update for Governments and Not-For-Profits 94 CL4NAU Not-for-Profit Accounting and Auditing Update 95 CNFP Case Studies in Not-For-Profit Accounting and Auditing 96 EO-AHUD Advanced Auditing of HUD-Assisted Projects 97 EO-APF Analytical Procedures for Not-for-Profit Organizations 98 EO-F990 Form 990: A Comprehensive Approach to Accurate Preparation 99 EO-OMB Applying OMB Circular A-133 to Not-for-Profit and Governmental Organizations 99 EO-YB Yellow Book: Government Auditing Standards 100 FFGN Frequent Frauds Found in Governments and Not-For-Profits 101 FGAC Fundamentals of Governmental Accounting and Reporting 102 FRGNP Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profit Organizations 103 FSNPO Accounting and Reporting for Not-for-Profit Organizations 104 GAR Governmental Accounting and Reporting 105 GAU Governmental Accounting and Auditing Update 106 GNAU Governmental & Not-for-Profit Annual Update 107 HUD Audits of HUD-Assisted Projects 108 INUG Applying the Uniform Guidance for Federal Awards in Your Single Audits 109 NPAR Not-for-Profit Accounting & Reporting: From Start to Finish 110 SAYB Studies on Single Audit and Yellow Book Deficiencies 111 TGNP AICPA’s Annual Update: Top 12 Governmental and Nonprofit Accounting and Auditing Issues Facing CPAs 113 *Please note, these courses may qualify for Yellow Book CPE credit. Determining which courses qualify for the Yellow Book 24-hour requirement are made on an auditor specific basis depending on the auditor’s Yellow Book clients. Please visit www.gao.gov/yellowbook for specific requirements. Copyright 2014 AICPA • Unauthorized Copying Prohibited 4 New Courses New Courses 2015–2016 Accounting & Auditing ASE1 Audit Staff Essentials - Level 1 - New Staff 25 ASE2 Audit Staff Essentials - Level 2 - Experienced Staff 26 ASE3 Audit Staff Essentials - Level 3 - Audit Senior/In-Charge 27 CL4FRAU Fraud: Recent Findings, Red Flags and Corruption Schemes 44 CL4INRR Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know 48 CL4PREP Engagement Essentials: Preparation of Financial Statements 50 CL4TTFS The Most Common Financial Statement and Asset Fraud Schemes: How to Detect and Prevent Them 54 GENA GAAS: A Comprehensive Review for Auditors 71 ICRA Internal Controls and Risk Assessment: Key Factors in a Successful Audit 74 INRR Revenue Recognition: Mastering the New FASB Requirements 77 REIF IFRS Standards: Financial Reporting in a Global Environment 83 TTFS Fraud Update: Detecting and Preventing the Top Ten Fraud Schemes 88 Government and Not-for-Profits ADUG Advanced Topics in a Single Audit 90 AUSL Audits of State and Local Governments: What You Need to Know 91 BAUG Fundamentals for Performing a Single Audit Under the Uniform Guidance for Federal Awards 92 CL4FSNPO Not-for-Profit Organizations: Key Accounting and Reporting Considerations 97 CL4GA68 GASB Statement No. 68 Audit and Accounting Workshop 98 FRGNP Recognizing and Responding to Fraud Risk in Governmental and Not-for-Profit Organizations 108 INUG Applying the Uniform Guidance for Federal Awards in Your Single Audits 114 Management & Consulting Services COBP Transforming Your Role as Controller to Business Partner 130 DAAN Analytics and Big Data for Accountants 132 Taxation CL4CHTX Practical Tax Tips and Techniques for Closely-Held Businesses 158 CL4ITRM Reviewing Individual Tax Returns: What Are You Missing? 165 GPT Payroll Taxes and 1099 Issues: Everything You Need to Know 180 INCT Federal Income Tax Accounting: Maximizing Tax Benefits and Minimizing Tax Costs 183 NXUP Nexus Update: Latest Developments in State Income, Franchise, and Sales Taxes 187 Copyright 2014 AICPA • Unauthorized Copying Prohibited 5 Courses No Longer Available Courses No Longer Available After December 31, 2014 Accounting & Auditing ADTX Advanced Income Tax Accounting - Practical Applications Under ASC 740 BCO Accounting for Business Combinations CL4BPOA Write-Up, Payroll and Other Accounting Services: Managing the Risks CL4IUSA Introduction to IFRS CL4MACR Managing Compilation, Review, and Accounting Services CLAR Clarified Auditing Standards: What You Need to Know FE-AIF Auditing for Internal Fraud IFRS IFRS Essentials - GAAP Comparison INCO Internal Controls IUSA IFRS vs. GAAP: What are the Differences? RANA Applying Risk Assessment Standards to Smaller Business Audits RRNS Revenue Recognition Government & Not-for-Profit AOMB Advanced OMB Circular A-133 Issues COMB Comprehending OMB A-133 Management & Consulting Services CDLT Critical Tools for Today’s Controller and CFO CL4LAMA Doing More With Less: Lean Accounting and Management CL4TLWP CPA’s Guide to Communication, Listening and Writing Skills CL4TNWIS Effective Workplace Communication LEAD Leadership Update: Leading the Finance Team Into the Future MAPB Mastering the Applications of Budgeting While Side Stepping the Pitfalls TLWP CPA’s Guide to Effective Communication Skills TNWIS Communicating Effectively in the Workplace Copyright 2014 AICPA • Unauthorized Copying Prohibited 6 Courses No Longer Available Taxation AEPS Advanced Estate Planning Strategies CL4CEKI Solving the Choice of Entity Riddle: Key Tax and Business Implications CL4EPA Estate Planning for Older Americans CL4ISA Investment Strategies for Older Americans CL4TCA Tax Challenges for Older Americans FAT Fundamentals of Trusts: What You Need to Know PRFO Private Foundations: Understanding the Requirements and Tax Implications Copyright 2014 AICPA • Unauthorized Copying Prohibited 7 Accounting & Auditing Table of Contents AAUW Annual Accounting and Auditing Workshop ................................................................................ 11 ADPRT AICPA Peer Review Program Advanced Course ........................................................................ 12 AEMP Auditing Defined Contribution Plans ........................................................................................... 13 AFASB Advanced FASB Review: Complex GAAP Issues ...................................................................... 14 AFKP Audits of 401(k) Plans ................................................................................................................. 15 AGC Guide to Business Combinations, Goodwill, and Other Consolidation Issues ........................... 16 AIT Accounting for Deferred Income Taxes ....................................................................................... 17 APB FASB Standards: A Comprehensive Review for All CPAs .......................................................... 18 ARE Advanced Real Estate Accounting, Auditing, & Taxation ............................................................ 19 ASE1 Audit Staff Essentials - Level 1 - New Staff ................................................................................. 20 ASE2 Audit Staff Essentials - Level 2 - Experienced Staff .................................................................... 21 ASE3 Audit Staff Essentials - Level 3 - Audit Senior/In-Charge ............................................................ 22 AUAA Annual Update for Accountants and Auditors ............................................................................. 23 AUDW Audit Workpapers: Documenting and Reviewing Field Work ..................................................... 24 BANK Audits of Banks and Other Financial Institutions ........................................................................ 25 CAAT Construction Contractors: Accounting, Auditing, and Tax ............................................................. 26 CCAI Construction Contractors Advanced Issues ................................................................................ 27 CFIC Common Frauds and Internal Controls for Revenue, Purchasing, and Cash Receipts ............. 28 CL4AARWBE Real-World Business Ethics for CPAs in A&A ............................................................................. 29 CL4AUAA Accounting and Auditing Update ................................................................................................. 30 CL4CE Engagement Fundamentals: Compilation of Financial Statements ............................................ 31 CL4COMP Compilation, Preparation, and Review Engagements Update .................................................... 32 CL4CRA Advanced Issues in Preparation, Compilation, and Review Engagements ................................ 33 CL4CTB Special Purpose Frameworks – Alternatives to GAAP ............................................................... 34 CL4DFW Audit Workpapers: Documenting Field Work .............................................................................. 35 CL4FAFR Forensic Accounting: Uncovering Schemes and Scams ............................................................ 36 CL4FASBI New FASB Developments for Business & Industry .................................................................... 37 CL4FCFS Statement of Cash Flows: Preparation, Presentation, and Use ................................................. 38 CL4FRAU Fraud: Recent Findings, Red Flags, and Corruption Schemes .................................................. 39 CL4FWD Audit Workpapers: Reviewing Field Work Documentation ......................................................... 40 CL4ICDAD Understanding COSO Internal Control Guidance ....................................................................... 41 Copyright 2014 AICPA • Unauthorized Copying Prohibited 8 CL4ICSM Transaction Processing Controls Best Practices for Small and Medium-Sized Entities ............. 42 CL4INRR Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know ............... 43 CL4PCD Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls ....... 44 CL4PREP Engagement Essentials: Preparation of Financial Statements ................................................... 45 CL4RCR Revenue and Cash Receipts: Common Frauds and Internal Controls ....................................... 46 CL4RE Engagement Essentials: Review of Financial Statements .......................................................... 47 CL4RWBE Real-World Business Ethics ........................................................................................................ 48 CL4TTFS The Most Common Financial Statement and Asset Fraud Schemes: How to Detect and Prevent Them ........................................................................................................................................... 49 CORU Annual Update for Preparation, Compilation, and Review Engagements .................................. 50 CTB Alternatives to GAAP – Using Special Purpose Frameworks ..................................................... 51 DDDA Digging Deeper with Data Analysis ............................................................................................. 52 EBPE Auditing Employee Benefit Plans ................................................................................................ 53 EPRM Performing an Engagement Review ........................................................................................... 54 FAFR Forensic Accounting: Fraudulent Reporting and Concealed Assets ........................................... 55 FAIP Forensic Accounting Investigative Practices ............................................................................... 56 FASBI FASB Review for Business & Industry ........................................................................................ 57 FCFS Statement of Cash Flows: Preparation and Presentation ........................................................... 58 FCRE Engagement Essentials: Preparation, Compilation, and Review of Financial Statements ......... 59 FE-FFT Identifying Fraudulent Financial Transactions ............................................................................. 60 FOTB Audits of 403(b) Plans ................................................................................................................. 61 FRFS Financial Reporting Framework for SMEs .................................................................................. 62 FRU FASB Review: Common GAAP Issues Impacting All CPAs .......................................................63 FVA Fair Value Accounting. ................................................................................................................. 64 GAUD Group Audits: Clarifying the Complexities ................................................................................... 65 GENA GAAS: A Comprehensive Review for Auditors ............................................................................ 66 HCRPM How to Conduct a Peer Review Under the AICPA Practice-Monitoring Program ....................... 67 ICDAD Internal Control and COSO Essentials for Financial Managers, Accountants and Auditors ....... 68 ICRA Internal Controls and Risk Assessment: Key Factors in a Successful Audit ..............................74 ICSM Internal Control Best Practices for Small- and Medium-Sized Entities .......................................75 IDENT Identity Theft: Preventing, Detecting, and Investigating ..............................................................76 INRR Revenue Recognition: Mastering the New FASB Requirements ................................................77 ITRC IT Risks and Controls in Current and Emerging Environments ..................................................78 PCOU Public Company Update: SEC, PCAOB, and Other Developments ...........................................79 Copyright 2014 AICPA • Unauthorized Copying Prohibited 9