CPE Catalog & Events

Becoming an AICPA Peer Review Team or Review Captain

Key TopicsEvaluation of a firm's system of quality controlSteps in a peer review engagementWriting peer review reportsAssisting firms in preparing letters of responsePlanning and conducting the exit conferenceThe role and qualifications of the peer reviewer in system and engagement reviewsObjectives and requirements related to peer reviews in a peer review programEngagement reviews and their distinct differences from system reviews

Behavioural Aspects of Budgeting and Planning

Key TopicsThe motivational aspects of target settingControllability of budget outcomesBehavioural aspects in budgeting

Best Practices in Board Governance: Not-for-Profit Governance and Assurance

Key TopicsNFP structurePrinciples of good governanceLegal complianceDuty of careDuty of loyaltyDuty of obediencePolicies and proceduresEffective governanceGoverning boardsGovernance practicesBoard responsibilitiesFinancial oversight

Blockchain Controls

Blockchain Evolution and Technology Concepts

Key TopicsHistory of blockchain and bitcoinBitcoin and blockchain characteristicsPush vs pull paradigmCore components of blockchain technologyCustody, responsibility and control continuumPermissioned vs permissionless blockchain

Blockchain Fundamentals Certificate Update

Key TopicsZero-knowledge proofPublic and private blockchainDApps, DeFi, and DAOAirdrops, chain-splits, token swaps, and atomic swapsCOs, STOs, and IEOsReal-time assurance, Auditchain, and DCARPE Alliance

Blockchain Opportunities Beyond Crypto Assets

Key TopicsCharacteristics of bitcoin blockchainZero-knowledge proofBlockchain provenance affects a supply chainIssues with digital identity and know-your-customer regulationsIndustry specific applications of blockchain

Breaking Down the New Auditor's Report for ERISA Engagements

Key Topics Reporting on ERISA financial statement engagements. Scope, objectives and requirements of AU-C section 703, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA. Other procedures when reporting on a performing a section 103(a)(3)(C) engagement

Breaking Down the New Auditor's Report for non-ERISA Engagements

Key Topics Form and content of the revised auditor's report. Scope and objectives of AU-C section 700.

Breaking Down the New Auditor's Reporting Suite of Standards for ERISA Engagements

Key Topics Reporting on ERISA financial statement engagements. Scope, objectives and requirements of AU-C section 703, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA. Other procedures when reporting on a performing a section 103(a)(3)(C) engagement Scope and objectives of AU-C section 700, 701, 705, 706, 720, 725, 730

Breaking Down the New Auditor's Reporting Suite of Standards for Non-ERISA Engagements

Key Topics Form and content of the revised auditor's report. Scope and objectives of AU-C section 700, 701, 705, 706, 720, 725, 730

Budgeting Considerations for Not-for-Profits

Key TopicsRecognize steps to build a realistic and controllable budgetDifferentiate between various types of revenue sources available to NFPsDetermine the impact of revenues subject to donor-imposed restrictions on budgeting and cash flowRecognize common issues that arise during the budgeting processDetermine ways to increase accountability in an NFP's budgeting process

Building Capacity to Focus on What Matters

Key Topics Defining capacity Identifying your personal capacity and that of your firm Redefine capacity and identify ways to increase it Building a culture of continuous improvement

Business Continuity Management

Key TopicsSteps to a comprehensive business continuity planDisaster recovery solutionsTechniques for testing the plans

Business Damages Concepts and Calculations

Key TopicsTypes of disputes that lead to damagesMeasuring business damagesCalculating business damagesEconomic versus concluded damages

Business Models and Ecosystems

Key TopicsOrganisation EcosystemsBusiness Models

Business Models and Value Creations

Key TopicsOperationalising the business modelBusiness models in digital ecosystems

Business Valuation and Acquisitions

Key TopicsAsset and earnings based valuationMarket valuation of businessesCapital asset pricing model

CITP Learning Pathway: IT Governance, Risks & Controls (Module 3)

Key TopicsIT governance and strategyIT governance roles, responsibilities, and accountabilitiesIT risk identification, assessment, and mitigationCommon IT control frameworksIT controls (IT general controls, application controls)Assessment of IT controlsSystem and organization controls reporting

CITP Learning Pathway: Business Intelligence, Data Management, and Analytics (Module 2)

Key TopicsInformation life cycle managementBusiness impacts and disruptions Data analysis and reportingAudit data analyticsPredictive analyticsDigital transformation and technology disruptorsData integration Data warehousing