Our CPE webinars began in October 2020 with a focus on:

  • A&A
  • Excel
  • Professional Development
  • Fraud
  • Ethics
  • Internal Control

Course Catalog and Instructors:

We have several very qualified instructors we are working with and should be bringing aboard as the curriculum is finalized.

Most webinars will be one to two hours in length. This allows you to not spend all day on CPE. The shorter format gets you the needed knowledge and allows you to not to lose a day’s work. Of course, there are longer webinars, the content will dictate the length. Currently, we have additional four-hour webinars. Additionally, we will be adding Nano learning. These are very short low-cost webinars in increments of 6 minutes in length (one-tenth of an hour). These will deliver specific and focused content. Currently, they will not qualify for CPE however, the content and short time-frame bring significant value for the time incurred.

AEI’s approach to CPE is different from what is common and expected. We don’t repeat what others have written. We hit the high points and get into the practical aspects and real-world issues. Most of our topics are A&A CPE

  • The New Lease Standard
    • Beyond the “same old thing”
    • The new rules, presented from an implementation approach
    • Lessees, including real-world scenarios and fact patterns
    • Lessors, other lease topics, unique and unusual situations
  • Peer review, issues, and best practices
    • Common errors
    • The past, today, and tomorrow; what is the direction of the peer-review process.
  • GAAP-Inside and Out
    • Practical and misunderstood concepts
    • Hot topics as of the date of the webinar
  • Tax Basis/OCBOA Financial Statements
    • Full GAAP Financial Statement alternatives
    • Adding new knowledge / clarifying misconceptions
  • Compilation and Review
    • Landmines in the new rules
    • Common errors
  • Agreed-Upon Procedures Engagements (AUP) (SSAE) No. 19
    • New rules
    • More flexibility both in procedures and reporting
  • Detecting Fraud Before It’s Too Late
    • Understand the motivations and warning signs behind accounting fraud
    • Get to know how accounting fraud is done and how to detect it
  • Understanding the New Lease Requirements
    • Review of the key provisions of the new lease standard highlighting changes from
      the previous standards and overview of the step-by-step application approach
  • Applying the New Lease Standard – Lessees
    • A step-by-step approach to applying the new lease standard, including journal
      entries and disclosures for Lessees
  • Applying the New Lease Standard – Lessors & Special Topics
    • A step-by-step approach to applying the new lease standard, including journal entries and disclosures for Lessors and overview of related topics such as lease modifications for both lessees and lessors and sale-leaseback transactions
  • Understanding & Applying the Current Revenue Recognition Standards
    • A review of the key provisions of the current revenue recognition standards, with samples of journal entries for various transactions and sample disclosures
  • Preparing the Statement of Cash Flows
    • A brief review of the standards related to the statement of cash flows. Including recent changes, and using a template (provided) for simplifying preparation
  • Preparing the Deferred Income Tax Provision
    • A brief overview of the key principles underlying the standard for accounting for income taxes, including recent changes, and a template (provided) approach for repairing the deferred tax provision. Warning: The template is designed for California business taxpayers that do not have complex transactions that are taxed separately or for clients operating in multiple states (the template can be adapted)
  • Disclosures – A Practical Approach
    • A practical approach for training staff to write f0ootnotes that are relevant and can be understood by your clients’ financial statement users and for developing a custom disclosure for each financial statement client that will be easy to update each year
  • Understanding the Revised Independence Requirements & Other Provisions of the Code
    • Understanding and applying the current independence requirements in the AICPA Code of Professional Conduct with suggestions for documentation along with the development and documentation of policies for compliance with other common provisions of the Code
  • Understanding & Performing Preparation & Compilation Engagements Under SSARS Understanding & Performing Review Engagements Under SSARS
    • An overview of the key provisions of SSARS that apply to all engagements and those specific to preparation and compilation engagements with unmodified reports including tips for reducing the inefficiency associated with commercial checklists
  • SSARS – Special Topics & Modified Reports
    • A brief review of requirements for SSARS engagements involving pro forma or prospective financial statements and requirements related to modified reports in SSARS engagements
  • Materiality & Risk Assessment
    • Understanding materiality and risk assessment, applying the requirements for audits and reviews, and how it applies to other engagements, including documentation
  • Developing Audit Programs
    • A practical approach for developing audit programs using the required cumulative top-down approach required by current standards, improving the efficiency and effectiveness of audit engagements
  • Preparing for Peer Review – No Audits
    • Approaches for documenting compliance with requirements of ethical and quality control engagements and requirements of SSARS
  • Preparing an Audit Firm for Peer Review
    • Approaches for documenting audit engagements to demonstrate compliance with all applicable auditing standards designed to satisfy peer reviewers. Warning: This course should only be taken after the course for non-audit firms or one comparable
  • Understanding Fraud Perpetrators for the Small Business & How to Prepare for Them
    • Understanding the profiles of the most common fraud perpetrators with techniques for identifying them and to prepare an entity to reduce the frequency and amount affecting small business
  • Fraud-Related Internal Controls for the Small Business Entity – Part I
    • An overview of the basic elements of an internal control structure applicable to the small business entity, including professional service firms, and how to implement and document them allowing for future enhancement
  • Fraud-Related Internal Controls for the Small Business Entity – Part II
    • A continuation of the overview of the basic elements of an internal control structure applicable to the small business entity, including professional service firms, and how to implement and document them allowing for future enhancement
  • Common Fraud Schemes – Cash
    • Common fraud schemes affecting small business that involves cash, including how to establish controls to prevent them and develop reports to detect them
  • Common Fraud Schemes – Revenues & Accounts Receivable
    • Common fraud schemes affecting small business that involve revenues and accounts receivable, including how to establish controls to prevent them and develop reports to detect them
  • Common Fraud Schemes – Inventories
    • Common fraud schemes affecting small business that involve inventories, including how to establish controls to prevent them and develop reports to detect them
  • Common Fraud Schemes -Investments & Receivables
    • Common fraud schemes affecting small business that involve investments and receivables, including how to establish controls to prevent them and develop reports to detect them
  • Common Fraud Schemes – Property, Plant, & Equipment
    • Common fraud schemes affecting small business that involve property, plant, and equipment, including how to establish controls to prevent them and develop reports to detect them
  • Common Fraud Schemes – Liabilities & Equity
    • Common fraud schemes affecting small business that involve liabilities and equity including how to establish controls to prevent them and develop reports to detect them
  • Developing Consensus in a Diverse Environment
    • Understanding the theories behind how different individuals form conclusions in matters involving ethics and behaviors to assist managers and supervisors in motivating staff to perform in accordance with firm policies
  • Variable Interest Entities Affecting Small Business
    • An overview of the current rules and requirements fort VIEs that affect small business entities, including how to analyze when they apply, and how to apply ane document them when they do
  • Financial Instruments
    • Understanding what financial instruments are and how to account for them under current standards
  • Derivatives & Hedging
    • Understanding what derivatives are and how they are used, when derivatives qualify as hedges, and accounting and disclosure for those that are and are not designated as hedges Warning: Financial Instruments or a similar class should be taken first
  • Not-for-Profit Accounting
    • Understanding what accounting requirements are unique to not-for-profit entities and how they compare to GAAP for for-profit entities
  • Reporting & Disclosures for NFP Entities
    • Requirements applicable to preparing financial statements for NFP entities, disclosures, and differences from for-Profit entities Warning: NFP accounting is required knowledge
  • Internal Controls – Understanding the Essentials
    • Understand the COSO framework, including its principles and points of focus and how it can be applied to an overall entity, a process, transaction, or department within the entity, or to achieve objectives of almost any nature
  • Identifying Internal Control Deficiencies & Developing Revised & Enhanced Controls
    • Obtaining, documenting, and evaluating existing controls using a process designed to identify deficiencies, and principles to apply for developing enhanced or revised controls, as appropriate Warning: General knowledge of COSO and internal controls is required
  • As you can see, Accounting Education Institute (AEI) is your best source for A&A CPE