A&A Buffet: Build Your Own Accounting and Auditing Course

Select 4-8 topics from the list below to create an 8-Hour CPE day. Each topic can be covered in 1-2 CPE Hours. NOTE: Expanded content of up to 4 CPE Hours is available for the topics indicated with an “**”.

Accounting Topics

1. Hot Topics Accounting & Financial Reporting Update (HTAA1) ++ **
   2. PCAOB and SEC Update (SECP24)
   3. Private Company Simplified GAAP Alternatives (PCPA24)
   4. The Impact of Environmental, Social, and Governance (ESG) on Accounting and Reporting
   (ESG)
   5. Accounting for Digital Assets, Including Cryptocurrency (CRYPTO)
   6. Applying the New Expected Credit Loss Model to Financial Instruments (ECL) ++
   7. Accounting for Financial Statement Uncertainty: Estimates, Contingencies, and Going Concern
   (UNCT) ++ **
   8. Long-Term Debt – Case Studies in Issues Impacting Classification, Disclosure and Debt
   Covenant Compliance (LTDT) ++
   9. Leases under Topic 842 – Answers to FAQ (L842) ++ **
   10. Revenue Recognition under Topic 606 – Answers to FAQ (REVR) ++ **
   11. Accounting for Equity Investments Under Evolving U.S. GAAP (EQUI) ++ **
   12. The Basics of Derivatives and Hedge Accounting (DERV) ++ **
   13. The Basics of Business Combination Accounting, Including Goodwill (BCAG) ++ **
   14. The Basics of Accounting for Variable Interest Entities (VIE) ++
   15. Financial Statement Disclosures Common to Private Entities (FSDC) ++ **
   16. Statement of Cash Flows Preparation for Small- or Medium-Sized Entities (SCFP) ++ **
   17. Businesses Receiving Government Assistance (BUGA) ++ **

Ethics

18. Professional Ethical Considerations for CPAs (CODE)
19. Professional Ethical Considerations for CPAs – Virginia Approved (VCODE)
20. General Ethics for Business Professionals (GETH)
21. General Ethics for Business – Virginia Approved (VGETH)

Auditing Topics
22. Hot Topics Audit & Attest Update (HTAA2)**
23. PCAOB and SEC Update (SECP24)
24. Implementing the Newest Audit Standards SAS Nos.142-149 (NSAS) ++
25. Comparing the Audit Standards: SASs, ISAs, and PCAOB (COAS)**
26. The Four Basic Food Groups of Audits – Satisfying Your Audit Risk Appetite (FBFG) ++ **
27. Critical Traits of a Thinking Auditor – Tips for Stretching Yourself Beyond the Audit Basics
(CTTA)**
28. Professional Skepticism – Creating a Mindset for Finding Fraud and Error (PROS) ++
29. Preparing and Reviewing Workpapers – Essential Tips for Avoiding Deficient Audit and Other
Attest Engagements (PRAW) ++ **
30. Adapting to the Nature of the Engagement – The Varying Requirements of Preparations,
Compilations, Reviews, and Audits (SSAR1) **
31. Leveraging Analytical Procedures to the Fullest on Audits – Case Studies in Strengthening
Analytic Evidence (LAPA) ++ **
32. Auditing the Propriety of Accounting Estimates and Other Areas of Subjectivity, Including Fair
Value (AEST) ++ **
33. Strengthening Inquiry Skills – Tips for Gathering the Information You Need on Audits (INQ) ++
34. Avoiding Common Sampling Mistakes on Financial Statement and Compliance Audits (SAMP) ++
35. Managing the Black Holes of Client and Engagement Management (BLAC)
36. Best Practices for Supervising and Managing Audit Engagement Teams (SUPE)

Internal Controls, Fraud, and Technology Topics

37. Critical Internal Control Concepts for Managing Financial Reporting and Other Risks Under
COSO’s Internal Control – Integrated Framework (2013) (CICC) ++ **
38. Embedding Enterprise-Wide Risk Management Principles into Accounting & Finance (ENTR)
39. Current Fraud Trends in Today’s Environment – Shifting Risks and Changing Fraud Schemes per
the 2024 ACFE Fraud Survey (FRDT) ++ **
40. Professional Skepticism – Case Studies in Identifying Material Fraud and Error (PSFE) ++ **
41. Cybersecurity Risk Management and Fraud Trends for CPAs (CYFR) ++ **

Governmental and Nonprofit Topics

42. Yellow Book Update (YB24) ++
43. Single Audit Update (SA24) ++
44. The Latest Nonprofit Accounting and Financial Reporting Scoop: Practical Insights into Current
Financial Statement Issues (PAFRNP) ++ **
45. Top Operational and Other Challenges for Nonprofits (TNFP) ++
46. Liquidity and Uncertainty Disclosures for Nonprofits (LIQU) ++
47. Analytical Procedures for Nonprofits (NFPA) ++ **
48. Fraud in Nonprofit and Governmental Entities (FRNG) ++ **
49. How Risk-Based Audits Impact Yellow Book Audits (YB145) ++
50. Yellow Book Ethics (YBETH) ++

Nonaudit and Nonattest Service

51. Third Party Verification (Comfort) Requests – What are Options for Responding and How to
Determine Which Professional Standards to Apply? (TPVR)
52. Frequently Asked Questions in Applying SSARS (FAQS)**
53. Avoiding Legal Liability and Peer Review Deficiencies in Nonaudit Services, Including Bookkeeping and Preparing Financial Statements (ADNAS)

Managing the Audit Relationship

54. Grow Your Business from Within- Striking the Right Balance Between a CPA Firm’s Financial,
People, and Client Success (GRWB)**
55. Thinking Like an Auditor When Preparing Your Financial Statements (TLAA)**
56. How to Evaluate Whether You (the Client) Are Getting the Most for Your Audit Dollars (VALU)

Management and Personal Development

57. Make it Happen! – A Disciplined Approach to Getting Things Done (MIHD)**
58. Adjusting to Varying Personality Styles for Improved Communication and Performance (PERS)**
59. Coaching the Next Generation of CPA’s – Tips for Developing Millennials (CNGC)**
60. Striking the Right Balance Between Leadership and Management – Adapting Your Behaviors to
Succeed at Short- and Long-Term Objectives (BLMB)**