You can learn to understand, assess and test internal control over compliance as you apply the Uniform Guidance in your single audits.

Learning Objectives:

- analyze the relationship of the single audit Act and the OMB Uniform Guidance.

- Identify the Types of guidance and requirements found in the Uniform Guidance.

- Identify fundamental auditee and Auditor responsibilities related to A compliance audit of federal awards.

- Determine major federal programs.

- Determine the requirements of the single audit AS it relates to Understanding internal control, assessing the level of control risk, and testing the effectiveness of internal control relative to federal awards.

- Identify the single audit requirements for testing the direct and material compliance requirements for major programs.

- Determine reporting requirements.

- Identify the audit and reporting requirements for Program-specific audits.

Who will benefit:

- Auditors performing single audit engagements

- internal Financial staff of governments

- staff of not-for-profit entities interacting with auditors.

This is an AICPA hosted webcast. You will launch the course from your OSCPA learning center portal. AICPA will issue and maintain your credits. Please make sure to download your CPE certificate from AICPA webcast portal at the conclusion of the webcast.

This course will start with the Accounting Standard Updates effective in 2024 for public entities, private entities, and nonprofits. We'll then switch our attention to the items coming down the pike, including a look at the projects identified by the FASB's Invitation to Comment: Agenda Consultation. We'll also review year 2 considerations for leases including modification accounting. Then we will switch gears, switching to the audit side of the house. We'll review the impact of the changes to auditing group audits as well as the status of the AICPA's quality management project management. This course will keep auditors up to date on the work of the ASB.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this course include:

• Technology Hot Topics for Audits.
• Accounting Standard Updates
• Projects identified by the FASB's Invitation to Comment: Agenda Consultation.
• Year 2 considerations for leases including modification accounting.
• The impact of the changes to auditing group audits
• The status of the AICPA's quality management project management.
• The current work of the ASB.

Who will benefit:

Accountants in public practice and industry

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

This course covers recently issued standards from the AICPA Auditing Standards Board and AICPA Accounting and Review Services Committee including the new Quality Management Standards. The session will highlight projects in progress at the Public Company Accounting Oversight Board, and International Auditing and Assurance Standards Board. The course will also recap recent changes and present common peer review findings and best practices to improve practice quality.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this course include:

• AICPA Accounting and Review Services Committee standards update and new practice aid
• AICPA Auditing Standards Board standards update including recent changes to the audit and attestation standards
• AICPA’s new Quality Management Standards - Overview, implementation considerations, timeline, and AICPA implementation resources
• PCAOB, IAASB standard-setting agenda and potential future AICPA ASB standards changes
• Update on AICPA’s Enhancing Audit Quality Initiative
• Trends in audit quality including the DOL’s audit quality study
• Frequent peer review findings and practice tips for achieving high practice quality
• Latest on the DOL’s audit quality study

Who will benefit:

Members in public

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

Stay informed and prepared with this comprehensive annual update on the latest developments in accounting and auditing. We'll begin with a deep dive into the Accounting Standards Updates (ASUs) effective in 2025, followed by insights from the FAF's 2024 PCC Review and an overview of FASB's Invitation to Comment - Agenda Consultation, which will shape the future of accounting standards. On the auditing side, we'll tackle the essential changes in quality management standards that firms must implement by the end of 2025. The session will also highlight common deficiencies identified by the DOL in EBP (Employee Benefit Plan) engagements and provide a peek at upcoming projects from the Auditing Standards Board (ASB). Join us to gain practical insights and actionable takeaways to navigate these updates with confidence. Finally, we will close the course by exploring the audit technology adoption process to help transform resistance into resilience as the industry embraces new technologies. We will learn how to overcome common barriers to deliver a successful implementation.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this course include:

• Deep dive into the Accounting Standards Updates (ASUs) effective in 2025.
• Insights from the FAF's 2024 PCC Review.
• Overview of FASB's Invitation to Comment - Agenda Consultation.
• The essential changes in quality management standards that firms must implement by the end of 2025.
• Common deficiencies identified by the DOL in EBP (Employee Benefit Plan) engagements and provide a peek at upcoming projects from the Auditing Standards Board (ASB).

Who will benefit:

Accountants and Auditors

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

This course will enable practitioners to understand and apply the AICPA "clarification" auditing standards to audits of Small- and Medium-Sized Entities (SMEs). Further, this course will provide guidance on how to perform an effective, efficient and profitable audit engagement. The course is loaded with practical practice aids to help enable participants to comply with the standards. Troublesome areas as identified in peer reviews and litigation will be covered. Participants who take this course will enjoy smooth sailing in their peer reviews, guaranteed!

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this class include:

• AICPA auditing standards issued during the 18-month period prior to the program that impact audits of Small- and Medium- sized entities (SMEs)
• The new SAS 145 risk assessment requirements
• The new SAS 134 as amended audit reports
• How to fulfill responsibility to detect fraud under AU-C Section 240
• How to help clients design, implement and maintain their internal controls
• Troublesome areas in the audits of Small- and Medium-sized Entities (SMEs) as identified in peer reviews and litigation
• How to perform profitable audits of Small- and medium-Sized Entities (SMEs)

Who will benefit:

This course is designed for practitioners in public practice who must understand and implement the clarification auditing standards, need to be aware of common audit engagement deficiencies and responsible for profitable audit engagements. Also, for internal accountants who oversee the audit.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

This course examines actual fraud circumstances through the lens of potential prevention. We will examine how selected frauds were accomplished and consider what internal controls may have prevented fraudsters' ability to accomplish their nefarious acts.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics covered in this class include:

• Examination of actual frauds
• Discussion of internal controls that could have prevented the frauds
• Contemplation of epiphanies for your own professional scenarios

Who will benefit:

Accounting professionals seeking a deeper insight regarding the role of internal controls for detecting and preventing fraud.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

This course covers recently issued standards from the AICPA Auditing Standards Board and AICPA Accounting and Review Services Committee including the new Quality Management Standards. The session will highlight projects in progress at the Public Company Accounting Oversight Board, and International Auditing and Assurance Standards Board. The course will also recap recent changes and present common peer review findings and best practices to improve practice quality.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this course include:

• AICPA Accounting and Review Services Committee standards update and new practice aid
• AICPA Auditing Standards Board standards update including recent changes to the audit and attestation standards
• AICPA’s new Quality Management Standards - Overview, implementation considerations, timeline, and AICPA implementation resources
• PCAOB, IAASB standard-setting agenda and potential future AICPA ASB standards changes
• Update on AICPA’s Enhancing Audit Quality Initiative
• Trends in audit quality including the DOL’s audit quality study
• Frequent peer review findings and practice tips for achieving high practice quality
• Latest on the DOL’s audit quality study

Who will benefit:

Members in public

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

Fraud is constantly evolving and becoming more difficult to detect. Sometimes, it is a blurry gray area that we have a hard time determining whether something is fraud or not. No matter how we look at it - fraud and criminal activity is a constant threat and the best time to do something about it was yesterday. Fortunatley, we can get a step ahead at the Fraud and Forensic Accounting Conference.

""Organizations lose 5 percent of revenue to fraud every year."" - ACFE

Get essential fraud and risk management updates geared toward CPAs and related professionals who implement, assess, or consult on fraud controls at the Fraud and Forensic Conference.

Experts in the field will cover:

- Novel ways of finding fraud

- Strategies to diagnose irregularities in bankruptcy

- Methods of tracking fraud between fiat and cryptocurrencies

- Effective manners of investigating money laundering

- Current trends and updates to fraud cases throughout finance, and more!

Don't forget—the larger the group, the bigger the discount!

- 5-9 attendees = 10% off

- 10+ attendees = 20% off

Call Member Services at 614.764.2727 to register your group.

This intensive two-hour course addresses the critical need for accuracy and efficiency when developing spreadsheets using Microsoft Excel. Recognizing that even minor errors can have significant implications, this course delves deep into strategies and skills required to detect and correct errors in Excel. By the end of this course, participants will have a comprehensive understanding of how to efficiently identify and correct errors in Excel spreadsheets, enhancing their overall productivity and accuracy in their professional roles.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

• Understanding Common Excel Errors: Gain insights into the most common types of errors encountered in Excel, including formula errors, reference errors, and logic errors.
• Advanced Formulas and Functions: Learn to use advanced Excel functions and formulas that are crucial for error detection and data analysis.
• Data Validation Techniques: Master the art of data validation to prevent errors before they occur. This includes setting up data validation rules and using conditional formatting to highlight potential inaccuracies.
• Error Tracing and Auditing Tools: Delve into Excel's auditing tools to trace and fix errors. Learn to use Trace Precedents, Trace Dependents, and the Error Checking tool effectively.

Who will benefit:

This course is ideal for anyone who uses Excel extensively in their work, especially those involved in financial analysis, reporting, auditing, or any role where accuracy and efficiency in handling Excel spreadsheets are paramount.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

Cash is essential to every business, and is often one of the first accounts audit staff are exposed to. This course will cover the basics of auditing cash, including the related audit assertions, risks, & threats to the cash balance. During this course, we will also highlight the various substantive auditing procedures that staff should perform, and also walk through some real-world examples.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this course include:

• Auditing Cash
• Audit assertions, risks, and threats to the cash balance
• Auditing procedures to perform

Who will benefit:

Accountants who may need to audit cash.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.