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 (SECP25)
3. Private Company Simplified GAAP Alternatives (PCPA25)
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. Accounting and Disclosure Issues After a Natural Disaster (DISA)⁺⁺
9. Long-Term Debt – Case Studies in Issues Impacting Classification, Disclosure and Debt Covenant Compliance (LTDT)⁺⁺
10. Leases under Topic 842 – Answers to FAQ After Implementation (L842)⁺⁺ **
11. Revenue Recognition in an Environment of Uncertainty (REVR)⁺⁺ **
12. Accounting for Equity Investments Under Evolving U.S. GAAP (EQUI)⁺⁺
13. The Basics of Derivatives and Hedge Accounting (DERV)⁺⁺
14. The Basics of Business Combination Accounting, Including Goodwill (BCAG)⁺⁺
15. The Basics of Accounting for Variable Interest Entities (VIE)⁺⁺
16. Financial Statement Disclosures Common to Nonpublic Entities (FSDC)⁺⁺
17. Statement of Cash Flows Preparation for Small- or Medium-Sized Entities (SCFP)⁺⁺
18. IFRS vs US GAAP Major Accounting Differences (IFRS1)
19. Businesses Receiving Government Assistance (BUGA) ⁺⁺ **

Industry Accountant Skills

20. Thinking Like an Auditor When Preparing Your Financial Statements (TLAA)
21. Embedding Enterprise-Wide Risk Management Principles into Accounting and Finance (ENTR) **
22. Critical Soft Skills for CFOs and Controllers (CSSC)**
23. Critical Technical Skills for CFOS and Controllers (CTSC)**
24. Financial Analysis Best Practices (FSAN)

Internal Audit

25. The Role Internal Audit in Enterprise-Wide Risk Management (IAD1)
26. The Role of Internal Audit in Operational Audits (IAD3)
27. The Role of Internal Audit in SOX Compliance (IAD6)

Ethics

28. Professional Ethical Considerations for CPAs (CODE)
29. Professional Ethical Considerations for CPAs – Virginia Approved (VCODE)
30. General Ethics for Business Professionals (GETH)
31. General Ethics for Business – Virginia Approved (VGETH)
32. Yellow Book Ethics (YBETH)++
33. Yellow Book Ethics – Virginia Approved (VYBETH)++

Auditing Topics

34. Hot Topics Audit & Attest Update (HTAA2)++**
35. PCAOB and SEC Update (SECP25)
36. The New Quality Management Standards – What Everyone Needs to Know (QM2)++
37. Common Peer Review Deficiencies and How to Avoid Them (PEER2)++**
38. FAQ Related to the Most Recent Audit Standards SAS Nos.142-149 (NSAS)^++**
39. The Impact of SAS No. 145 on Risk-Based Audits (SAS2)++**
40. Group Audits – Who is Responsible for What Under SAS No. 149 (GROUP)++
41. Comparing the Audit Standards: SASs, ISAs, and PCAOB (COAS)**
42. The Four Basic Food Groups of Audits – Satisfying Your Audit Risk Appetite (FBFG)⁺⁺ **
43. Critical Traits of a Thinking Auditor – Tips for Stretching Yourself Beyond the Audit Basics (CTTA)**
44. Professional Skepticism – Creating a Mindset for Finding Fraud and Error (PROS) ⁺⁺
45. Preparing and Reviewing Workpapers – Essential Tips for Avoiding Deficient Audit and Other Attest Engagements (PRAW)⁺⁺ **
46. Adapting to the Nature of the Engagement – The Varying Requirements of Preparations, Compilations, Reviews, and Audits (SSAR1)^**
47. Leveraging Analytical Procedures to the Fullest on Audits – Case Studies in Strengthening Analytic Evidence (LAPA)⁺⁺ **
48. Auditing the Propriety of Accounting Estimates and Other Areas of Subjectivity, Including Fair Value (AEST)⁺⁺ **
49. Auditing Contingencies and Going Concern Uncertainty – Testing for Completeness and Proper Disclosure (LIAB2)++
50. Strengthening Inquiry Skills – Tips for Gathering the Information You Need on Audits (INQ)⁺⁺
51. Avoiding Common Sampling Mistakes on Financial Statement and Compliance Audits (SAMP)⁺⁺
52. Internal Control Deficiencies and Other Matters – Adding Value Through Required Auditor Communications (INT4)++
53. Managing the Black Holes of Client and Engagement Management (BLAC)
54. Best Practices for Supervising and Managing Audit Engagement Teams (SUPE)

Internal Controls, Fraud, and Technology Topics

55. Critical Internal Control Concepts for Managing Financial Reporting and Other Risks Under COSO’s Internal Control – Integrated Framework (2013) (CICC)⁺⁺ **
56. Embedding Enterprise-Wide Risk Management Principles into Accounting & Finance (ENTR)**
57. Current Fraud Trends in Today’s Environment – Shifting Risks and Changing Fraud Schemes per the 2024 ACFE Fraud Survey (FRDT)⁺⁺ **
58. Professional Skepticism – Case Studies in Identifying Material Fraud and Error (PSFE)⁺⁺ **
59. Cybersecurity Risk Management and Fraud Trends for CPAs (CYFR)⁺⁺ **
60. SPACs, Crypto, and Other Hot Fraud Schemes (SPAC)

Governmental and Nonprofit Topics

61. Yellow Book Update (YB25) ^++**
62. Single Audit Update (SA25) ^++**
63. 2024 Uniform Guidance Update (UG25) ^++**
64. Nonprofit Accounting and Financial Reporting FAQ (PAFRNP) ^++**
65. The Latest Nonprofit Accounting and Financial Reporting Scoop: Practical Insights into Current Financial Statement Issues (PAFRNP)⁺⁺ **
66. Nonprofit Internal Control – Practical Insights into Mitigating Financial Reporting, Compliance, and Other Risks (NINT)++**
67. Top Operational and Other Challenges for Nonprofits (TNFP)⁺⁺
68. Liquidity and Uncertainty Disclosures for Nonprofits (LIQU) ⁺⁺
69. Analytical Procedures for Nonprofits (NANL)⁺⁺ **
70. Current Fraud Trends in Nonprofit and Governmental Entities (NFRAUD)⁺⁺ **
71. How Risk-Based Audits Impact Yellow Book Audits (YB145) ⁺⁺
72. Yellow Book Ethics (YBETH)⁺⁺

Nonaudit and Nonattest Services

73. Third Party Verification (Comfort) Requests – What are Options for Responding and How to Determine Which Professional Standards to Apply? (TPVR)
74. Frequently Asked Questions in Applying SSARS (FAQS)**
75. Performing AUP and Examination Engagements under the SSAEs (SSAE)
76. Avoiding Legal Liability and Peer Review Deficiencies in Nonaudit Services, Including Bookkeeping and Preparing Financial Statements (ADNAS)**

Managing the Audit Relationship

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

Management and Personal Development

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