CPE courses you can listen to
52 courses (3 with audio) · 357 CPE credits · Listen, answer the review checks, and take the final exam when you finish.
Courses
52 of 52 courses
Nano Lessons
Ten-minute nano lessons (0.2 CPE each) on single high-value topics — one learning objective, a worked example, and a 2-question assessment you must pass at 100%.
Single Audit Made Simple
The single audit under 2 CFR Part 200 Subpart F — from the SEFA through major program determination, compliance testing, findings, and reporting. Eight lessons with interactive worksheets, slide decks, and a final exam for each lesson.
Best Federal Tax Update 2026
The 2026 federal tax update: OBBBA's individual framework and TCJA permanency, new deductions for tips, overtime, auto loans, seniors, and SALT, plus business expensing, information reporting, digital assets, and the gig economy. Eight lessons with full voice narration and a final exam for each lesson.
Individual Income Tax Update 2026
The 2026 individual income tax update: OBBBA's permanent TCJA framework, the new tips/overtime/auto-loan/senior deductions, the $40,400 SALT cap, Trump Accounts, QSBS and digital assets, real estate professional rules, and a full 2026 planning playbook. Eight lessons with voice-narrated Present mode, 13 interactive worksheets, and a final exam for each lesson.
Auditing Developments 2026
The 2026 auditing update: the ASB's pending fraud and confirmations projects, PCAOB and SEC developments, auditing in the 2026 economy, remote auditing, going concern from GAAP to reporting, the ACFE fraud playbook, the SAS 143-149 catch-up, and protecting the firm from liability. Twenty-four lessons with interactive worksheets.
Audits of 401(k) Plans: The DOL-Ready Playbook
A full 8-lesson audit playbook for 401(k) defined contribution plans: the ERISA framework and audit requirement, risk-based planning, contributions and the remittance gauntlet, eligibility and vesting, distributions and loans, investments and prohibited transactions, mergers and terminations, and DOL-ready reporting. Nine interactive worksheets, slide decks, narration scripts, and a final exam for each lesson.
FASB Update 2026
The 2026 FASB adoption year: ASU 2023-09 income-tax disclosures, ASU 2024-01 profits-interest scope, ASU 2024-04 induced conversions, and ASU 2025-05 CECL relief for current receivables. Lesson-by-lesson slide decks, spoken scripts, review questions with feedback, and a final exam per lesson.
Fraud and Market Abuse Detection
Market manipulation and financial fraud for auditors: what manipulation is and how often it works, landmark reporting frauds, the evolution of US market regulation, firm and individual penalties, insider trading, FX and crypto manipulation, closing-price games, spoofing and layering, governance failures, and the detection-analytics playbook wired into AU-C 240. Sixteen lessons with interactive worksheets.
Governmental Accounting: The GASB 103 Era
GASB Statement No. 103, Financial Reporting Model Improvements (April 2024), is the first major revision to the governmental reporting model since GASB 34 - effective for fiscal years beginning after June 15, 2025, so June 30, 2026 year-ends are the first to comply. The course teaches the full governmental accounting stack: the government environment, fund accounting, budgeting and encumbrances, the modified-accrual engine, capital assets and debt, and pensions/OPEB/fiduciary activities. It lands on a working GASB 103 implementation plan plus ACFR assembly and fiscal analysis, with a constant GASB-vs-FASB comparative thread.
Quality Management: SQMS 1-3 & SAS 146 in Practice
Quality Management: SQMS 1-3 & SAS 146 in Practice. The firm's system of quality management: designing the system under SQMS 1, the risk assessment process, governance and leadership, resources, monitoring and remediation, engagement quality reviews under SQMS 2, networks and service providers under SQMS 3, and peer-review readiness. Eight lessons with interactive worksheets.
Yellow Book Essentials: GAGAS in Practice
Yellow Book Essentials: GAGAS in Practice. Eight lessons covering when GAGAS applies, ethics and independence (including nonaudit services), auditor qualifications and CPE, financial-audit fieldwork under GAGAS, findings and reporting, attestation engagements, performance audits, and the 2024 Yellow Book revision. Eight lessons with interactive worksheets.
Auditing the Cycles: Procedures That Hold Up
Auditing the Cycles: Procedures That Hold Up. Eight lessons covering audit evidence and professional skepticism, cash, receivables confirmations, inventory observation, PP&E and intangibles, the revenue cycle, liabilities/debt/contingencies, and wrap-up (subsequent events, related parties, going concern). Eight lessons with interactive cycle worksheets.
Financial Instruments: CECL, Fair Value & Hedging
Financial-instruments accounting is the corner of GAAP where the most moving parts collide: classification (ASC 320/321), lifetime credit losses (ASC 326), fair value measurement (ASC 820), and hedge accounting (ASC 815). This course gives practitioners one coherent map across all four topics: scope boundaries, CECL scope and methods applied by industry, AFS debt impairment, the ASC 820 fair-value hierarchy, derivatives and hedge designation, and the full disclosure and implementation package. It also covers the 2027 horizon: ASU 2025-08 purchased seasoned loans and ASU 2025-09 hedge accounting improvements.
ASC 606 Revenue Masterclass
The complete ASC 606 revenue masterclass (8 lessons / 8 CPE): the five-step framework, contracts and performance obligations, transaction price, allocation, principal vs agent, warranties, contract costs, industry applications, and disclosures — each with slide decks, spoken scripts, review questions with feedback, a final exam, and interactive practice worksheets.
Business Combinations & Consolidations: ASC 805, ASC 810, ASC 350
Business combinations is the highest-judgment topic in intermediate accounting CPE: one misclassification (asset vs business) or one wrong acquirer determination re-states the entire deal. This course covers ASC 805's business-vs-asset screen, the ASU 2025-03 accounting-acquirer gate for VIE acquisitions, purchase-price allocation mechanics, goodwill and noncontrolling interests (full vs partial goodwill), ASC 810 VIE consolidation, ASU 2023-05 joint-venture formations, pushdown accounting and common-control transfers, and ASC 350 goodwill impairment testing plus disclosures. Every lesson ships a practitioner working-surface worksheet wired to ASC paragraph citations.
ASC 740 Income Taxes: The Provision, End to End
ASC 740 income taxes from deferred-tax foundations to close: identifying temporary vs permanent differences and computing DTA/DTL rollforwards at enacted rates, weighing valuation-allowance evidence under the more-likely-than-not standard, applying FIN 48's two-step UTP model, intraperiod allocation and interim reporting, remeasuring deferred taxes for OBBBA rate and law changes, ASU 2023-09 disclosures and Pillar Two, and the provision process and controls that hold it together. Each lesson pairs a full slide deck and spoken script with a working-paper tool, review questions, and a final exam.
Internal Control & SOX: COSO in the Real World
Internal Control & SOX: COSO in the Real World. Eight lessons covering the COSO 2013 framework and its 17 principles, the control environment, risk assessment and control activities, IT general controls, evaluating deficiencies (SD vs. MW), management's SOX 404 assessment, the auditor's ICFR playbook, and scaling the framework for small entities. Eight lessons with interactive COSO and deficiency-evaluation worksheets.
Sampling & Analytical Procedures
Sampling & Analytical Procedures. Four lessons covering sampling fundamentals (sampling risk, tolerable misstatement, documentation), attribute sampling for tests of controls, variables sampling and nonstatistical approaches, and designing analytical procedures that count as evidence. Four lessons with an interactive sample-size calculator and expectation-builder worksheets.
SSARS Masterclass: Preparation, Compilation & Review
The working practitioner's SSARS map after SSARS 27: the SSARS 21-through-27 timeline, AR-C 60 general principles and SSARS 26 quality management, AR-C 70 preparation engagements and the bright lines, AR-C 80 compilation engagements and report anatomy, AR-C 90 review engagements with inquiry and analytics, the SSARS 27 consulting-services exemption, documentation and report mechanics, and practice issues from fraud and going concern to independence and legends. Each lesson pairs a full slide deck and spoken script with a working-paper tool, review questions, and a final exam.
ASC 842 Leases Masterclass: From Identification to Disclosure
ASC 842 leases from identification to disclosure: why the standard changed and its scope, identifying a lease including embedded leases, lessee classification and initial measurement of the ROU asset and lease liability, subsequent measurement and modifications, lessor accounting across the sales-type, direct-financing, and operating ladder, sale-leaseback, presentation and the 842-20-50 disclosure package, and transition with private-company expedients and covenant impacts. Each lesson pairs a full slide deck and spoken script with a working-paper tool, review questions, and a final exam.
Employee Benefit Plan Audits
Employee Benefit Plan Audits. Eight lessons covering the ERISA framework and audit types, planning/materiality/risk assessment, contributions and participant data testing, plan investments and fair value measurement, benefit payments and distributions, notes receivable and other plan assets, using SOC 1 reports, and reporting with Form 5500 and DOL filing. Eight lessons with an interactive 103(a)(3)(C) scope-eligibility checker and a contribution-testing planner.
Not-for-Profit Accounting
The full ASC 958 stack for not-for-profit financial statements: the NFP reporting environment and framework, net asset classes and endowments under UPMIFA, contribution recognition under ASU 2018-08, functional expense allocation, the statement of activities and cash flows, donated services and gifts-in-kind, the college and health-care variants, and the liquidity disclosure package. Lesson-by-lesson slide decks, spoken scripts, review questions with feedback, and a final exam per lesson, with signature worksheets anchored to CFO Ruth Delgado's Brightside Community Foundation scenario.
Peer Review & Audit Quality
Peer Review & Audit Quality. Four lessons covering the AICPA peer review landscape (System vs Engagement reviews, scheduling, ratings), the deficiencies reviewers keep finding, root cause analysis from finding to fix, and workpaper quality that survives review. With an interactive deficiency self-check and a root-cause analysis workpaper template.
Cash Flow Analysis: Mechanics, Quality, Free Cash Flow & Forecasting
From ASC 230 statement mechanics to cash-flow quality analysis: the indirect-method build, operating-cash-flow manipulation detection (factoring pull-forwards, payables stretching, supplier-finance programs, the GE deferred-monetization case), free-cash-flow definitions with Reg G / Item 10(e) non-GAAP discipline, and 13-week forecasting plus DCF valuation links. Lesson-by-lesson slide decks, spoken scripts, review questions with feedback, and a final exam per lesson, with signature worksheets from the indirect-method builder to the DCF valuation bridge.
IT Audit & Analytics
IT Audit & Analytics. Eight lessons taking the auditor from the IT risk approach (AU-C 315) through IT general controls, application controls, and reading SOC 1 and SOC 2 reports, into data analytics in planning and risk assessment, hands-on audit data tooling, continuous auditing and monitoring, and cybersecurity considerations for the financial-statement auditor. With an ITGC test planner and a data-analytics starter kit.
Internal Audit Essentials
Internal Audit Essentials. Eight lessons on the IIA Global Internal Audit Standards (2024): the mandate, charter and authority of the function; governance and reporting lines to the board and audit committee; risk-based audit planning and the audit universe; fieldwork and evidence; reporting and communication that gets action; follow-up and monitoring to resolution; the Quality Assurance and Improvement Program; and internal audit's role in fraud risk management and advisory services. With a risk-based plan builder and a QAIP readiness checklist.
Review Engagements in Practice
The practitioner's companion to the SSARS masterclass — running the review engagement, not re-teaching the standards: planning and risk assessment, analytical-procedure design and inquiry on real workpapers, documentation discipline and report mechanics under SSARS 25/26, and practice management from engagement letters and firm quality management to peer-review readiness. Lesson-by-lesson slide decks, spoken scripts, review questions with feedback, and a final exam per lesson, with Dana Reyes's Bluewater Marine Supply review running through the scenarios.
SSAE Attestation Essentials
SSAE Attestation Essentials. Four lessons on AICPA SSAE engagements: the AT-C framework and practitioner responsibilities; examination engagements under AT-C 205; reviews and agreed-upon procedures under AT-C 210 and 215; and compliance attestation under AT-C 315. With an agreed-upon procedures builder and an attestation report checker.
Financial Statement Analysis & Fraud Detection
Forensic financial statement analysis across eight lessons: the fraud triangle and reporting incentives, balance-sheet and income-statement forensics, cash-flow quality and earnings games, revenue and expense manipulation patterns, M&A accounting and the limits of EBITDA, quantitative detection tools (Beneish M-score, Benford's law), credit analysis, and equity analysis and forecasting. Taught through the hypothetical Cascade Components workpapers and public enforcement cases, with nine signature worksheet tools.
Expense Disaggregation: Mastering ASU 2024-03 (DISE)
Master ASU 2024-03's disaggregation of income statement expenses (DISE): scope and effective dates — including the ASU 2025-01 noncalendar-year fix — the required natural-expense categories and caption-level tabular disclosure, an implementation playbook for systems, data, and controls, and how analysts and auditors will use the new disclosures. Ships with a working disclosure builder, effective-date checker, readiness scorer, and analyst workbench.
NFP Audits Essentials
NFP Audits Essentials. Four lessons on nonprofit financial reporting and audit issues: the ASC 958 statement framework and net asset classes; contributions and promises to give under ASC 958-605 and ASU 2018-08; functional-expense, liquidity and other disclosures; and government grants — exchange versus contribution accounting with Uniform Guidance audit interfaces. With a contribution classifier and a grant compliance tracker.
Audit Staff Training
Audit Staff Training. Eight foundational lessons for new and in-charge auditors: engagement economics and realization; workpaper discipline and documentation; audit evidence fundamentals; analytical procedures and expectations; sampling applications; professional skepticism and judgment traps; supervision and review; and the recurring deficiencies that keep showing up in inspections and peer reviews. With an engagement time budgeter and a workpaper review checklist.
Real Estate Accounting Essentials
Practitioner-grade essentials of real estate accounting under U.S. GAAP: entity structures and consolidation (ASC 810, equity method, REITs), acquisitions and interest capitalization, lessor accounting under ASC 842 and the ASC 606 boundary, the ASC 360 two-step impairment model, dispositions, and the §1031 like-kind exchange overlay. Every rule is stated with its exact ASC pin and worked on property-level computations, with the common misapplications flagged.
Digital Assets & Crypto Accounting: ASC 350-60 After ASU 2023-08
ASU 2023-08 ended cost-less-impairment accounting for crypto: ASC 350-60 now measures in-scope crypto assets at fair value through net income. This course walks the six-criterion scope test, the recognition/measurement/presentation model, the scope-boundary edge cases — stablecoins, NFTs, DeFi — and the audit considerations and disclosure requirements, with a signature worksheet tool in every lesson.
Forensic Deep Dive
Forensic Deep Dive. Eight advanced lessons for auditors moving into forensic work: how forensic engagements differ from GAAS audits (AU-C 240, SSFS No. 1); investigative techniques — tracing, reconstruction, and indirect methods of proof; Benford's law and Beneish M-score anomaly analytics; investigative interviewing; fund-tracing and record reconstruction; litigation support and the consulting expert; the testifying expert witness (Daubert, reports, testimony); and forensic reporting that holds up in court. With a Benford/Beneish analytics workbench and an investigative interview planner.
Construction Contractors: Accounting & Reporting
Construction contractors run on percentage-of-completion accounting under ASC 606, where progress measurement, contract costs, claims and change orders, and over/under billing drive the financial statements. This eight-lesson course covers contract types and the long operating cycle, POC vs. point-in-time recognition, progress measurement and gross-profit recognition, contract costs/claims/change orders, joint ventures and homebuilding, financial-statement presentation and disclosures, audit considerations, and the tax and cash interplay — with one signature practitioner worksheet per lesson.
S-Corporation Taxation: From Election to Exit
S-corporation taxation from election to exit: Form 2553 eligibility and inadvertent-termination relief, AAA/OAA distribution ordering under §1368, stock and debt basis mechanics with the Form 7203 worksheet, reasonable shareholder compensation, the §1374 built-in gains tax, 2% shareholder fringe-benefit traps, QSubs and terminations, and §331 vs. §1368 exit planning — with OBBBA §199A permanence interplay throughout.
Tax-Exempt Organizations
Tax-exempt organizations: §501(c)(3) exemption, Form 990 compliance, UBIT siloing under §512(a)(6), and §4958 governance.
Payroll & Employment Tax
Payroll and employment tax: worker classification, withholding deposits, fringe benefits, and the §6672 trust fund recovery penalty.
Business Credits & Incentives
Business credits and incentives: R&D credit, energy credits, hiring credits, and Opportunity Zones.
Digital Assets Taxation
Digital assets taxation: property treatment, broker reporting (1099-DA), DeFi/staking/mining, recordkeeping and enforcement.
Basis, At-Risk & Passive Limits
Basis, at-risk, and passive activity: ordering rules, material participation, real estate professional status, NIIT, and excess business losses.
C Corporation Taxation
C corporation taxation: formation, operations, distributions, redemptions, QSBS, NOLs, and E&P.
IRS Representation & Procedure
IRS representation: Circular 230, examinations, collections, installment agreements, OIC, lien/levy, appeals, TFRP, and penalties relief.
Partnership & LLC Taxation
Partnership and LLC taxation: formation, allocations, distributions, hot assets, and K-2/K-3.
Estate, Gift & Trust Taxation
Estate, gift, and trust taxation: transfer tax framework, valuation, annual exclusion, portability, GST, trusts, IRD, and planning.
International Taxation: 2026 Current
International taxation: CFC/subpart F, GILTI/FDII, FTC baskets, reporting, K-2/K-3, treaties, and residency.
Multistate Taxation & SALT
Multistate taxation: nexus and P.L. 86-272, apportionment formulas, PTE elections, rolling vs. static conformity, residency and domicile, sales tax after Wayfair, state credits and incentives, and the OBBBA conformity mess.
QBID Section 199A Masterclass
The section 199A masterclass: QBI and SSTBs, W-2/UBIA limits and phase-ins, aggregation, and K-1 reporting and planning.
Ethics for CPAs: The Code, Circular 230 & Real Cases
The AICPA Code, Circular 230, and real disciplinary cases — a 4-CPE ethics course built around decision tools with section pins on every node.
Washington CPA Ethics 2026
Washington's 4-credit WA-specific ethics requirement, taught from the board's own rules: WAC 4-30-132(7)'s mandate, the Public Accountancy Act's thirteen disciplinary causes, the board rules that diverge from the AICPA Code, and the enforcement orders that show what happens when they don't.
Texas CPA Ethics 2026
Texas's 4-credit TSBPA-approved ethics requirement, taught from the board's own rules: the 22 TAC 523.130 biennial mandate, the Public Accountancy Act's grounds and sanctions, all 26 sections of the Chapter 501 conduct rules, and the 2025 enforcement orders that show what happens when they don't.
These courses are educational material and do not constitute professional advice. Laws, regulations, and standards change; verify requirements against current primary authorities.