A Fraud Update for 2009: New Approaches to Detecting and Preventing Fraud (ADPF 2 hrs., Auding):
SAS No. 99 was the profession's most recent attempt to step up its responsibilities regarding fraud. This course discusses the areas in which SAS No. 99 has and has not been successful. It also points the way to forensic accounting as the key to more effective auditing for fraud. The CPA's newly codified responsibilities regarding fraud in review engagements are also presented and evaluated.

Understanding FIN No. 48: A Practical Guide to Accounting for Uncertain Tax Positions (AUTP 2 hrs., Accounting):
This course provides the CPA with an in-depth understanding of accounting for uncertain tax positions and guidance on implementing this difficult and complex standard.

OCBOA: A Guide to Cash and Tax Basis Accounting (CTBA 2 hrs., Accounting):
CPAs who prepare and report on financial statements for their small business clients need to be aware of the non-GAAP reporting alternatives that are available. This course provides a guide to OCBOA reporting, suggesting the circumstances in which it is appropriate.

Protecting the Practitioner from New Preparer Penalties and Ethical Standards (PPES 2 hrs., Taxes):
Did you know that you could be fined $1,000 per tax return or 50% of your fee, whichever is greater? Recent changes in the Internal Revenue Code and the ethical directives of the Service have created stricter requirements on all persons who are tax return preparers. The more-likely-than-not standard in determining the level at which tax positions may be taken by the return preparer with and without disclosure that had been enacted in the Code and established by Circular 230 proposed regulations has been eased to a still high substantial authority level by the Emergency Economic Stabilization Act of 2008, and provided new and substantially heavier penalties to every income tax return filed beginning on January 1, 2008.

The CPA's Guide to Successful Financial Planning Strategies and Concepts (GSFP 2 hrs., Finance):
This course describes, in some detail, the financial-planning process. The material includes a working definition of financial planning and a discussion of the importance of a professional team approach to serving a client's needs. Further, the course walks through the many steps in the process of financial planning with a focus on information gathering and goal setting.

How to Settle an Estate - An Overview (HSEO 2 hrs., Taxes):
This course discusses the legal issues in probating and contesting a will, plus the practical issues involved when settling an estate - marshaling of assets, payment of creditors, and distribution and accounting to beneficiaries. Inventory of estate assets is also discussed.

Surgent McCoy's Guide to Understanding the Key Issues and Preparing S Corporation Tax Returns (IPSC 8 hrs., Taxes):
This course guides accountants and staff through the fundamentals of S corporation rules from formation through distributions and how they impact the Form 1120S. Participants also learn how S corporation income and expenses flow into the shareholder's returns. Numerous worksheets for AAA, stock basis, etc. are included in the manual, including a 6-step process to accurately complete Form 1120S and related sub-schedules.

Professional Developments Update for 2009: Events in the Business World and Their Effect on the Accounting Profession (PDEV2 hrs., Accounting):
This course provides an up-to-the-minute survey of professional and regulatory developments in the world of accounting and auditing, as well as explain how engagements will be affected by key risk factors and suggested strategies to address them.

Tax Positions: Integrated Approach to Ethical, Independence, and Financial Reporting Issues (TPOS 2 hrs., Accounting):
This course provides the CPA with an in-depth understanding of the ethical, independence, and financial reporting issues associated with uncertain tax positions.

The Top 50 Business Tax Mistakes (BTBB 8 hrs., Taxes):
It is said that the best way to learn is from our own mistakes. But isn't it more fun to learn from the mistakes of others? Attend this enjoyable yet very informative course that will explore, in a practical way, the top errors made in compliance and tax planning for business entities. The focus of this course is how to avoid these missteps and plan for a better tax result. Experienced practitioners will benefit from a wealth of knowledge that can be applied to their practice.

The CPA's Guide to Business Marketing and Management Strategies (GBMM 2 hrs., Marketing/Management Advisory Services):
This course describes the factors and steps involved in the marketing process. The material explores consumer behavior and the level of psychological involvement required for consumers to make certain purchases. This course also explores a frequently researched area of behavioral science: human behavior in the workplace, also known as "organizational behavior." Management Science is the name given to the study of organizational behavior, including problem-solving methods, theories of motivation, and effective management practices.

The CPA's Guide to Successful Financial Planning Strategies and Concepts (GSFP 2 hrs., Finance):
This course describes, in some detail, the financial-planning process. The material includes a working definition of financial planning and a discussion of the importance of a professional team approach to serving a client's needs. Further, the course walks through the many steps in the process of financial planning with a focus on information gathering and goal setting.

Internal Control: A Practical Approach to Preventing Misstatements in Closely-Held Companies (INTC 2 hrs., Auditing):
This course provides an overview of ASB's proposed Statement on Quality Control Standards which supersedes all existing standards in this area. It outlines the elements involved in quality control from the perspective of smaller CPA firms with limited professional staff and provides practical insights on such areas as client acceptance, independence, and compliance with professional standards.

Legal Toolkit for Business Owners, Controllers and CPAs (LTBO 8 hrs., Business Law):
The purpose of this course is to review the most important legal issues that controllers, business owners, and CPAs as advisers need to know. This practical course covers a select group of topics, giving the professional an understanding of the legal environment of the business community. Learn how to identify the most important areas that can expose a business to liability.

Health Savings Accounts, Long-Term Care, Nursing Homes, and Other Health Planning Issues (OHPI 2 hrs., Taxes/Finance):
The purpose of this course is to discuss the health issues and planning concerns of people in the "RED Zone," that age when the years of dreams about peaceful and enjoyable retirement "somewhere over the rainbow" become the often fearful realities of dealing with the here and now (or almost here and now).