CPE + Events Catalog

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.

Mastering Crypto Accounting: Navigating the Digital Asset Revolution is your essential guide to understanding the intersection of accounting, digital assets, and blockchain technology. Led by industry expert Aaron Jacob of Taxbit, this course explores the rapid adoption of cryptocurrencies, regulatory developments, and real-world use cases that are transforming finance. You'll gain practical insights into the latest FASB fair value standards, strategies for overcoming operational challenges, and how to implement a digital asset strategy that drives business efficiency.

Mastering multistate taxation is more critical than ever for accounting and tax professionals navigating the evolving landscape of nexus, withholding, and the convenience rule. Our expert-led course, featuring Mark Klein, Partner at Hodgson Russ, unpacks the latest developments in economic nexus standards, the impact of remote employees on tax obligations, and the complexities of state tax compliance. Equip yourself with the knowledge to help businesses and clients navigate the intricate world of multistate taxation confidently. Don't miss this opportunity to elevate your expertise and safeguard your organization from costly tax liabilities!

Mastering retirement plan audits is essential for plan sponsors to ensure compliance with Department of Labor (DOL) regulations, protect participant assets, and uphold fiduciary responsibilities. Amanda Goar, CPA, Principal at Baker Tilly, highlights key changes to audit triggers, such as focusing on participants with account balances and applying the 80-120 rule, while emphasizing the importance of proactive preparation. She stresses maintaining accurate plan documentation, reconciling census data, ensuring timely contributions, and addressing common challenges like vesting provisions, participant elections, rollovers, loans, and forfeitures.

Most accounting studies use only public enforcement actions (SEC cases) to measure accounting fraud. However, private cases (securities class actions) also play an important enforcement role. We discuss the legal standards and processes for both public and private enforcement regimes, emphasize the importance of screening cases for credible fraud allegations, and show both yield credible fraud measures. We'll also demonstrate these research design choices affect inferences from prior research and a hypothetical research setting. Finally, we show common measures of accounting irregularities using Audit Analytics to proxy for fraud result in significant false positives and negatives and develop a fraud prediction model for use in future research. We recommend using both public and private enforcement with appropriate screening when examining accounting fraud to reduce Type I and II errors, or reporting the sensitivity of findings across regimes. This is particularly important given the reduction in accounting-related enforcement after 2005.

Phil Marciano, partner at Citrin Cooperman, outlines the most frequent financial statement pitfalls he encounters while reviewing not-for-profit organizations. He highlights improper classification of assets and lease items, mishandling of conditional versus unconditional contributions, board-designated versus donor-restricted net assets, errors in functional expense and cash-flow presentations, and overlooked non-cash gifts. Marciano stresses robust internal controls, staff training, and vigilant board oversight to avoid these GAAP violations.

The construction industry faces unique challenges when adapting to changes in tax laws. This session will explore recent federal and California tax developments, including the Inflation Reduction Act's green construction incentives, bonus depreciation updates, and key changes affecting the Qualified Business Income Deduction (Section 199A). We'll also examine strategies for tax credit maximization and proactive tax planning tailored to the commercial construction sector. This session was recorded on March 25, 2025 for CalCPA's Construction Management Conference.

Examine valuation techniques for private and public entities of all sizes and types of industries from the perspective of a Wall Street analyst. Gain valuation skills to assist your clients. *There is a case study associated with the course exam.

Participants will go over the changes on preparation, compilation and review engagements using SSARS rules, followed by a general overview of how to perform these services. Participants will explore how to effectively perform these services through comprehensive lectures. Designed for practitioners in small and medium-sized CPA firms, the course includes detailed explanations and practical examples, with opportunities to deepen understanding through real-world case studies. This on-demand format allows you to retain a focus on practical application to enhance your skills and knowledge.

Simplifying financial reporting without compromising quality is the mission of the Private Company Council (PCC). By advocating for the needs of private companies, the PCC reduces unnecessary complexity, making financial reporting more efficient and accessible for stakeholders like lenders, creditors, and owners. In this must-watch segment, we're joined by two industry leaders, Jere Shawver - Chair of the PCC and CEO at Baker Tilly, LLP, and Phil Marciano - Partner at Citrin Cooperman. Jere and Phil offer valuable insights into how the PCC is reshaping financial standards and streamlining processes to benefit businesses and financial users alike.