Gain the essentials Engaging with chapters 1–5 of *Government Auditing Standards, 2018 Revision,* gain the essentials for performing engagements in accordance with generally accepted government auditing standards (GAGAS). Build an excellent foundation of the principles of GAGAS as it relates to understanding Yellow Book requirements and application guidance.

Learning Objectives:

· Identify the guidance found in

· Government Auditing Standards, 2018 Revision.

·

· Recognize the relationship between Government Auditing Standards and other professional standards.

· Recognize the Yellow Book guidance regarding independence as found in

· Government Auditing Standards, 2018 Revision.

·

Who will benefit:

· Government auditors and public accountants that will be planning or conducting engagements in accordance with *Government Auditing Standards, 2018 Revision (Yellow Book).*

THIS IS AN AICPA HOSTED WEBCAST. YOU WILL LAUNCH THE COURSE FROM YOUR OSCPA LEARNING 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.

What you need to know about the lessee and lessor accounting models This course explains the lessee accounting model, including

- Lease and non-lease components

- Lease classification

- Amortization of the right-of-use asset

- Interest on the lease liability

This course also explains the lessor accounting model, including

- Transfer of risk

- Profit recognition

- Collectibility

Included in this course are detailed and illustrated examples with amortization tables and journal entries.

Learning Objectives:

· Recognize lessee accounting requirements for operating leases and finance leases under FASB ASC 842.

· Recognize lessor accounting requirements for sales type, direct financing, and operating leases under FASB ASC 842.

Who will benefit:

· Accountants and finance professionals

THIS IS AN AICPA HOSTED WEBCAST. YOU WILL LAUNCH THE COURSE FROM YOUR OSCPA LEARNING 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.

Companies operating in today's business climate are weathering a storm of major FASB updates. Companies and their advisors may want to consider non-GAAP options as they develop strategies involving revenue recognition, leasing, credit losses, and other FASB pronouncements. This session will provide an overview of special purpose frameworks that may present salient alternatives to U.S. GAAP for certain entities. 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:

• Review of special purpose frameworks
• Discussion of non-GAAP options for financial reporting
• U.S GAAP alternatives for certain entities

Who will benefit:

CPAs in public practice or members in industry.

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

To improve inexperienced staff members′ knowledge, skills and attitude to enable them to be more productive and profitable on audits, reviews and compilations. Address common issues new staff members face. Focus on strategies to improve efficiency and quality control, build technical skills, and make valuable contributions to a company. Dive into the fundamentals: workpaper techniques, analytical procedures, compilation and review services, tax recognition and research techniques, understanding audit objectives, and auditing and reviewing selected accounts. Per NASBA’s rules effective January 1, 2024, participants are required to be on camera and participate in the full and small group discussions to earn CPE credits for this Group Live – Virtual course. As such, please make sure you are set up properly with reliable internet (hard wired is best), a working camera, and a working microphone. 

Learning Objective

Improve inexperienced staff members′ knowledge, skills and attitude to enable them to be more productive and profitable on audits, reviews and compilations.

Major Topics

• Role of New Staff
• Understanding Audit Objectives
• Working Paper Techniques
• Cash Analytical Procedures
• Compilation and Review Services
• Tax Recognition and Research Techniques
• Auditing/Reviewing Selected Accounts

Designed For

New audit staff with less than one year of experience

The Ohio Society of CPAs has partnered with AHI Associates to bring you this event. This virtual event will be presented and hosted by AHI Associates.

Per NASBA's rules effective January 1, 2024, participants are required to be on camera and participate in the full and small group discussions to earn CPE credits for this Group Live Virtual course. As such, please make sure you are set up properly with reliable internet (hard wired is best), a working camera, and a working microphone.

The GASB has been working on some big projects lately. We kick off this course with a look at the GASB standards that are effective this year including GASB 100, Accounting Changes and Error Corrections and GASB 101, Compensated Absences. We will then switch gears to the GASB standards coming down the pike, including the major projects of the GASB. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Who will benefit:

Practitioners and members in industry responsible for accounting and financial reporting for governmental entities.

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

Organizations of all sizes often fail to successfully install needed foundational components of an internal control system. Whether large or small, entities must view policies, procedures, and all controls in a wholistic manner in order to develop a system of controls that will keep the entity on its intended course. Moreover, those that design policies and procedures benefit by knowing why control measures are necessary. This session sets forth internal control concepts and explains the importance of strong internal control policies. It provides an understanding of the interrelated nature of all controls created by any organization. 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 course include:

• Underlying concepts of internal control
• The importance of control measure interdependency

Who will benefit:

Accounting and other business professionals that would benefit with greater understanding of internal control.

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

It's a whole new world for lessees under ASC topic 842. This program will dive into the new standard on leases and its impact on every size entity, review effective dates, and address what you need to know now. 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:

• What is a lease?
• Recognition and measurement of lease assets and liabilities Impact on lessors and lessees
• Disclosures and transition rules
• Effective dates

Who will benefit:

Practitioners and members in industry seeking a better understanding of the new lease accounting rules effective for private companies.

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

Accounting standards affecting not-for-profit (NPF) organizations have become increasingly complex, and, as a result, a great deal of confusing exists as to how to properly account for certain transactions unique to these organizations. This course will clarify proper accounting and reporting for these troubling areas. 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:

• Determining whether a transaction is a revenue versus a gain or an expense versus a loss and why that is important for proper financial reporting
• Clarifications related to agency transactions, including when variance power is present
• New definitions and requirements related to contributed services and gifts in kind
• Comparing the proper reporting for comparative versus summarized financial reporting
• Clarifications regarding the options available for reporting special events
• A greater understanding of the unique features of the statement of cash flows for NFPs
• Clarifications related to joint costs and their allocation

Who will benefit:

Anyone responsible for preparing, reviewing, or auditing NFP organizations financial statements.

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

The insurance industry has unique accounting and regulatory requirements. This course provides an introduction to those unique requirements, including the multiple layers of regulation, statutory vs. GAAP accounting, non-admitted assets, special treatment of taxes, and more! 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:

• The unique regulatory world of insurance
• Differences from other industries
• Differences within the industry
• Types of accounting
• Involvement of specialists
• Tax considerations

Who will benefit:

All levels of staff and professionals

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

Change is inevitable and at times overwhelming if you are unprepared.

Ensure you are current in governmental and not-for-profit accounting and auditing. This update course is designed to prepare you for the latest accounting and auditing developments affecting governments and not-for-profits and give you the tools and knowledge to implement the new standards.

Learning Objectives:

· Apply the most recent requirements of GASB and FASB directed toward governments and not-for-profits.

· Recall key points related to the latest developments in OMB and Yellow Book requirements.

· Identify recent activities of the AICPA and how they affect the auditor’s report.

Who will benefit:

· Accountants and finance professionals working with governments and not-for-profits

THIS IS AN AICPA HOSTED WEBCAST. YOU WILL LAUNCH THE COURSE FROM YOUR OSCPA LEARNING 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.