CPE + Events Catalog

New auditing standards may require changes in your firm's audit methodology, especially in performing EBP audit risk assessments. Look at recent auditing standards (SAS No. 142-145) that may impact the 2024 ERISA employee benefit plan audit season. Make sure you're up to date with new auditing and accounting guidance so your audits are conducted in accordance with professional standards and carried out efficiently and effectively. Find out when additional documentation is required and get tips to reduce the risk of deficient audits. Come away with valuable insights and a broader perspective on how others are implementing the new standards. This session was recorded on June 14,2024 at the Employee Benefit Plans Audit Virtual Conference.

This session will explore the most common compliance errors impacting retirement benefit plans, including the impact of recent legislation. Gain valuable insights to enhance your auditing practices and ensure compliance. In this session, you will learn about the top compliance errors impacting retirement benefit plans, the available correction options, and the potential impact of recent legislation. This session was recorded on June 14,2024 at the Employee Benefit Plans Audit Virtual Conference.

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.

Fraud can occur in the nonprofit environment. This on-demand course will cover fraud-related misappropriation, misuse of government funds, revenue recognition, and cyber-related fraud. We'll explore real-world examples that illustrate the variety of fraud impacting not-for-profits and perpetrated by management within organizations. Additionally, this course includes recommended preventive and detective controls, along with potential audit procedures.

Learn about common fraud schemes and detection techniques. Utilize trends to assess risk in the context of any audit. Understand fraud requirements of the auditing standards.

Unleash Your Inner Fraud Fighter with the Fraud Scheme Hunt! Become a crack fraud investigator with Red Flag Mania's Fraud Scheme Hunt , an immersive self-study program designed for professionals like you. Sharpen your investigative instincts as you hunt down perpetrators and unravel the mysteries behind cunning fraud schemes. This program will take you on a thrilling evidential trail, where you'll learn to: Classify fraud schemes like a pro: Develop a keen eye for identifying different types of fraud, so you can spot them before they strike. Unmask fraudulent disbursements: Trace the ill-gotten gains and understand how fraudsters steal your hard-earned money. Master the art of bank reconciliations: Ensure your financial records are squeaky clean and identify discrepancies that could signal fraud. Produced by the learning experts at Red Flag Mania, this program is your one-stop shop for mastering ethical decisions, fraud detection and prevention. Don't wait for fraud to strike - equip yourself with the knowledge and skills to become a fraud-fighting champion! This course is produced by Red Flag Mania. Want the full experience - Purchase the When We Prey Bundle !

This course explores a high-profile financial collapse in the world of decentralized finance (DeFi) and stablecoins, revealing how complex technology and compelling narratives can mask fundamental weaknesses and fraud risk. Participants will examine how the company built credibility through investor psychology, artificial adoption, and misleading system design, while lacking true economic backing. Through this case study, the course highlights key red flags, structural vulnerabilities, and regulatory issues, equipping professionals with practical insights to evaluate emerging financial models, identify fraud risks, and apply critical thinking in rapidly evolving markets. Recorded November, 2024.

This course examines the rise and collapse of First Brands Group to explore fraud risks embedded in modern private credit and nontraditional lending markets. Through a detailed case study, participants will analyze how aggressive leverage, complex financing structures, and weak internal controls contributed to a multibillion-dollar failure. The course highlights key issues such as receivables factoring fraud, off-balance-sheet financing, and the limitations of due diligence in opaque financial environments. Participants will gain practical insights into identifying red flags, evaluating financial structures, and understanding how systemic risk can develop within evolving credit markets. Recorded November 2025.

This course examines the Terraform Labs cryptocurrency collapse, a $40+ billion fraud, to highlight key fraud risks in emerging financial products. Participants will explore cryptocurrency fundamentals, stablecoins, and blockchain concepts while identifying red flags such as unrealistic returns, weak controls, and misleading use cases. The course also addresses investor psychology and regulatory violations, helping professionals apply critical thinking and skepticism when evaluating complex investment opportunities. Recorded January, 2025.

Fraud Stories: January 2026 examines the rise and collapse of Tricolor, a fast-growing subprime auto lender, to uncover how fraud can develop and persist within complex financial systems. Through a detailed case study, participants will explore how aggressive growth, weak internal controls, and reliance on opaque lending structures enabled practices such as double pledging and data manipulation. The course highlights key warning signs, audit challenges, and systemic risks in private lending and securitization markets, providing practical insights into how fraud can be detected, prevented, and understood within real-world financial environments. Recorded January, 2026.

The Fraud Series (March 2025) centers on the "Wild Hunt" case'a real-world nonprofit fraud allegation that highlights how quickly suspicion can escalate into perceived fraud. Through this detailed case study, participants will examine fund accounting, financial disclosures, and the misinterpretation of data, while contrasting these findings with examples of actual fraud cases. This course emphasizes the difference between fraud, negligence, and misunderstanding, equipping accounting and finance professionals with practical skills to evaluate red flags, challenge assumptions, and approach fraud investigations with greater accuracy and critical thinking. Recorded March, 2025.

In June 2022, the AICPA Auditing Standards Board (ASB) introduced three interrelated standards on quality management, collectively known as the QM standards. These standards signify a pivotal shift for CPA firms, transitioning from a policies-based approach to a more dynamic risk-based approach to audit and attestation quality. Every firm engaged in SASs, SSARSs, and SSAEs will be impacted by these changes, which must be implemented by December 15, 2025. This course will explore the key changes introduced by the new standards, including a tailored risk assessment process, revised components of the quality management system, enhanced leadership and governance requirements, and new obligations for networks and service providers. By the end of this course, you will be equipped to navigate these changes effectively and ensure compliance with the new standards.

In today's data-driven world, spreadsheets serve as the backbone of business and personal productivity. However, creating complex and error-prone spreadsheets can lead to critical mistakes and inefficiencies. This course aims to equip you with the knowledge and tools to build robust spreadsheets, implementing a range of controls and safeguards to ensure data integrity, streamline processes, and maximize accuracy.

Go beyond the standards and see how private company GAAP is really shaped. This course offers an inside look at the Private Company Council and its work with the FASB to address the unique needs of private companies. Hear directly from PCC Chair Jere Shawver on agenda priorities, stakeholder outreach, and why practitioner input matters. Gain practical insight to help you interpret guidance, anticipate change, and better support clients and stakeholders.

Internal Control is designed to provide reasonable assurance to achieve the entity's objectives related to financial reporting, effectiveness and efficiency of operations and compliance with applicable laws and regulations. It safeguards assets against unauthorized acquisition, use, or disposition and may include controls relating to financial reporting and operating objectives. Auditors should understand internal control relevant to the audit and the application of professional judgment. Most audit-related controls relate to financial reporting. However, not all controls related to financial reporting are appropriate for audits. Therefore, the auditor should evaluate the design of controls and determine whether they have been implemented by performing procedures and the inquiry of the entity's personnel.

The following course will introduce the user to fraud theory as applied to financial reporting. The course will seek to define fraud and provide examples of how fraud can occur by or against a company. Finally, the course will introduce the user to key causes of fraud and the characteristics of those causes. Please note that this product will expire either on 06/30/2026 or one year from the date of purchase (whichever occurs first). Educator discounts do not apply to this product.

Entities participating in federal programs must understand significant changes in the 2024 Single Audit Compliance Supplement to ensure compliance, optimize funding utilization, and maintain eligibility for future awards. Phil Marciano, Partner at Citrin Cooperman, explains key strategies for adapting to these updates, focusing on increased thresholds for audits, enhancements to internal controls'including cybersecurity measures'and adjustments to program income usage. He also addresses the adjusted de minimis indirect cost rate and the importance of timely audit submissions to maintain low-risk auditee status.

Discover the transformative potential of ChatGPT and other large language models within forensic accounting during our upcoming session. This comprehensive introduction to ChatGPT and similar models is meticulously designed to enhance your understanding and application of these cutting-edge technologies in forensic accounting practices, litigation services, and financial analysis. By delving into real-world applications and case studies, you will gain valuable insights into how these tools can streamline processes, improve accuracy, and provide innovative solutions to complex financial challenges. Join us to explore the future of forensic accounting and unlock new opportunities for professional growth and efficiency. This session was recorded on March 19, 2024 at the 2024 Fraud & Forensic Accounting Virtual Conference.

The offshoring of external audit work to so-called low-cost countries is prevalent among the Big 4 professional services firms. Despite this, our understanding of how this form of offshoring influences audit practitioners and the audit process is limited. This course examines how and why offshoring emerged as an organizational matter that changed the way audit work is organized in a Big 4 firm context. Study findings demonstrate how changes in the design of offshoring processes influence interactions between onshore and offshore auditors. We'll: Uncover how individual - "boundary spanners" - struggle to coordinate audit work across the multiple boundaries that separate onshore and offshore auditors. Show how the institutionalization of - "boundary spanning" - functions in organizational structures and processes can have the unintended consequence of widening the boundaries between onshore and offshore auditors. Offer evidence of the effect of offshoring on the learning process of onshore and offshore auditors.

The statement of cash flows is an important financial statement as it offers a detailed account of a company's cash inflows and outflows from operating, investing, and financing activities, helping stakeholders assess the firm's liquidity, operational efficiency, and overall financial health. Megan Schoeps, Director in CFO Advisory with Wiss & Company, joins this segment to discuss the importance of the statement of cash flows. This includes discussion of the key sections of the statement of cash flows, working capital and non-cash considerations, cash flow ratios and metrics, as well as forecasting techniques.