CPE + Events Catalog

Managing the risks of cyberattacks has become more difficult as companies rely on a growing number of third-party vendors for services like cloud computing and software development. SOC 2 (System and Organization Controls 2), a compliance standard developed by the AICPA, helps ensure that companies protect their clients' data securely. Audrey Katcher is a partner in RubinBrown's Business Advisory Group, overseeing the group's Information Technology Risk Services (ITRS). She offers her expertise in third-party assurance and SOC reports, helping companies understand and manage technology risks for the benefit of their clients and their businesses.

Michael Hoose, CPA and Director at Cherry Bekaert, discusses ASUs effective for 2024 and 2025 across private and public entities. He covers debt conversion options, EPS computations, asset and liability valuation under ASC 606, and portfolio hedge accounting. Topics include supplier finance, common control leasing, insurance contract assumption updates, fair value measurements, tax credit amortization, joint venture accounting, crypto asset reporting, and income tax disclosures.

Contracts are the backbone of the construction industry but also a significant source of financial risk. This session will focus on risk management strategies for contract negotiation, delivery method selection, preconstruction services, change orders, and retainage policies. Learn how CPAs can help clients minimize financial exposure and enhance documentation transparency. This session was recorded on March 25, 2025 for CalCPA's Construction Management Conference.

Valuation techniques and cash management activities are two other tool categories that can round out your analytical toolbox. This course will initially discuss how to turn your financial plan into a powerful valuation engine. We then will discuss the formation of an efficient cash management program based on solid banker relationships. Finally, we will review the ten steps for keeping your financial toolbox full and effective. Companion course: Corporate Finance Competency: Three Basic Tool Categories

Financial skills needed in many situations are constantly changing. It is prudent to routinely look into your toolbox to restock or revise your toolset. This course will examine three tool categories that form the foundation for many analytical processes. The first category is Financial Statement Analysis. This tool does not have to be complicated. We will present an effective and efficient financial statement analysis approach. The second category is Integrated Strategic and Financial Planning. Businesses need to know where they are going and integrate strategic direction into financial and individual plans. Learn to build an effective integrated planning model. The third category is Action-oriented Business Metrics. Financial professionals generate a vast quantity of metrics. Examine how to turn these financial measures into operating results. Companion course: Corporate Finance Competency: Analytical Toolbox

Numerous fraud cases point out that it doesn't take a sophisticated level of complexity to steal from an organization. Fraud is intended to be hidden and thus can very easily meet its target to deceive. Fraud has a pervasive role in today's corporate environment, and organizations that choose to ignore fraud risk or disregard its impact become a fraudster's opportunity. This course will provide the professional with valuable knowledge about fraud risk and various best practices in fraud prevention programs designed to mitigate such risk. The course will also provide an introduction to fraud investigations and forensic accounting and is ideal for the professional seeking to expand his or her knowledge base and who may be at a mid-level position within an organization with operational or supervisory responsibilities, or both.

For decades, scholars searched for a connection between a corporation's current performance with respect to sustainability and the future returns of its stock. In 2016, Khan, Serafeim, and Yoon published an apparent breakthrough in this quest: guidance on materiality from the Sustainability Accounting Standards Board allowed the construction of corporate sustainability scales that reliably predicted stock returns. Their finding had an immediate and broad impact, but it remains, in its authors - own words, just - - first evidence. - - Here, we further explore the relationship between material sustainability and stock returns by performing a - - model uncertainty analysis. - - We reproduce the original estimate but conclude that it is a statistical artifact. We then use machine learning to explore the practicality of employing historical associations to determine which aspects of sustainability are material to investors. We conclude that, for one popular source of data on corporate sustainability, accurate guidance on materiality may be difficult to achieve.

This interactive session will cover areas where audits can use data to drive efficiency and how to visualize the data for maximum insight. The availability of high-quality data is allowing auditors to leverage technology to perform more effective and efficient audits. Understanding data and how to use it to improve the effectiveness and efficiency of the audit is critical. Case studies and sample documentation reinforce major concepts and help participants apply the techniques discussed.

This course will help you identify areas where overlooked internal controls are needed and how to identify and implement more robust controls. Most organizations have many primary control measures required to operate in place. However, many need more essential criteria to enhance security, productivity, and the quality of information available for decision-making. So, first, we'll identify areas where internal control measures are needed. Then, we'll explore why these controls should be created and review specific rules the organization should use in detail.

The challenge: Create workpapers that reflect a high level of clarity, competence and compliance with standards--and company policy--while at the same time showcasing individuality and excellence. This course is a good refresher for seasoned professionals to ensure documentation in compliance with best practices and maintain skills, as well as providing the basics to help new and emerging CPAs prepare, document and maximize the potential of each workpaper. You'll leave this course armed with the skills to create workpapers that answer more questions than they raise. While this is primarily audit and industry accountant focused, all accountants can benefit from an immersion in topics that range from the core necessity of workpapers to more complex legalities and regulatory requirements.

This session will focus on audit documentation, providing an overview of general documentation standards, as well as discussion of many specific elements of the audit process. Topics to be covered will include independence, planning, risk assessment, internal controls, fraud inquires, related parties & parties-in-interest, subsequent events, risks & uncertainties, and more! This session was recorded on June 14,2024 at the Employee Benefit Plans Audit Virtual Conference.

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.