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CPE Matrix
A quick view of all the courses in the Learning Center, and the Specialty Libraries that host them.

Course Levels
The following are the associated explanations of the course level definitions used for CCH Incorporated's continuing education courses.

Basic
Describes the level most beneficial to CPAs new to a skill or attribute. Covers fundamental principles and skills. This level is usually for participants with limited or no exposure to the subject.

Intermediate
Builds on a basic level program in order to relate fundamental principles or skills to practical situations and extend them to a broader range of applications. This level is for participants with some exposure to the subjects. Such persons are often at the mid-level within the organization, with operational and/or supervisory responsibilities.

Advanced

Focuses on the development of in-depth knowledge, a variey of skills or a broader range of applications. This level is for participants with significant exposure to the subjects. Advanced level programs are often appropriate for high-ranking persons within organizations; however, they may also be beneficial for lower-level professionals with specialized knowledge in a subject area.

Update

Provides a general review of new developments. This level is for participants with a background in the subject area that desire to be kept current.

Overview

Develops a broad perspective in a subject area. These programs may be appropriate for professionals at all organizational levels. Course Levels
The following are the associated explanations of the course level definitions used for CCH Incorporated's continuing education courses.

Basic
Describes the level most beneficial to CPAs new to a skill or attribute. Covers fundamental principles and skills. This level is usually for participants with limited or no exposure to the subject.

Intermediate
Builds on a basic level program in order to relate fundamental principles or skills to practical situations and extend them to a broader range of applications. This level is for participants with some exposure to the subjects. Such persons are often at the mid-level within the organization, with operational and/or supervisory responsibilities.

Advanced

Focuses on the development of in-depth knowledge, a variey of skills or a broader range of applications. This level is for participants with significant exposure to the subjects. Advanced level programs are often appropriate for high-ranking persons within organizations; however, they may also be beneficial for lower-level professionals with specialized knowledge in a subject area.

Update

Provides a general review of new developments. This level is for participants with a background in the subject area that desire to be kept current.

Overview

Develops a broad perspective in a subject area. These programs may be appropriate for professionals at all organizational levels.

Products  »  Finance  »  Accounting  »  Learning Center Core Library   »  Accounting & Audit

Accounting & Audit

Course Title Level Credits
Accounting and Financial Reporting: Current Developments (Second Edition)

Price:  $48.00
Field of Study:  Accounting
Prerequisites:  None
Level:  Update
Course was last updated on:  09/12/06
Update 4.0 CPE
Accounting for Business Combinations (Third Edition)

This course addresses accounting for business combinations, focusing on recent developments in accounting standards and practices. Special attention is paid to the elimination of the pooling method of accounting for business combinations.
Credit available for CPA.
Price:  $48.00
Field of Study:  Accounting
Prerequisites:  None
Level:  Overview
Course was last updated on:  05/22/06

Overview 4.0 CPE

Accounting for Intangibles (Fourth Edition)

This course provides an overview on accounting for intangibles, with specific attention paid to research and development, computer software, and goodwill.
Credit available for CPA.
Price:  $75.00
Field of Study:  Accounting
Prerequisites:  None
Level:  Overview
Course was last updated on:  04/02/08

Overview 5.0 CPE

Audit Documentation Requirements: SAS 103 and Other Standards

This course reviews the overall documentation requirements of SAS 103, and summarizes the specialized and specific documentation requirements of the other Standards.
Credit available for CPA.3
Price:  $45.00
Field of Study:  Auditing
Prerequisites:  None
Level:  Overview
Course was last updated on:  08/28/08

 

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 3.0 CPE
Auditing Internal Control: The New PCAOB Standard - The Conceptual Issues

This CPE course provides a detailed overview of Auditing Standard No. 2, issued by the Public Company Accounting Oversight Board (PCAOB) on May 14, 2004. This important new standard for auditors of publicly-held corporations is effective generally for audit reports issued or reissued on or after May 24, 2004.
Credit available for CPA.
Price:  $45.00
Field of Study:  Auditing
Prerequisites:  None
Level:  Overview
Course was last updated on:  05/09/05

Overview 2.0 CPE
Auditing Issues: Audit Documentation

This course provides detailed discussion and commentary on the new audit documentation requirements in AICPA Statement on Auditing Standards No. 103, Audit Documentation.
Credit available for CPA.

 Basic 3.0 CPE
Auditing Issues: Independence and Ethics-The AICPA's 2005/06 Alert

This course summarizes and comments on key provisions of AICPA's Independence and Ethics Alert-2005/06 and provides updates on significant developments since its release.
Credit available for CPA.

 Basic 2.0 CPE
Auditing Issues: The Risk Assessment Standards

This course provides an overview of the eight new SASs relating to the auditor's risk assessment process (collectively referred to as the Risk Assessment Standards). These standards were issued in 2006 by the Auditing Standards Board (ASB) of the AICPA.
Credit available for CPA.

 Basic 3.0 CPE
Auditing Issues: The Sarbanes-Oxley Act: Opportunities for the Profession

This course looks at opportunities created by the Sarbanes-Oxley (SOX) Act of 2002 for CPA firms who wish to provide non-audit SOX services to SEC issuer companies, or "SOX-like" services to non-issuers. It provides an overview of four key sections of the Act, as well as on the trickle-down effect that the Act has had outside of the SEC issuer universe.
Credit available for CPA.

 Overview 2.0 CPE
Auditing: Selected Developments (Second Edition)

This course informs the user of the various changes affecting accounting, compilation and review, and auditing engagements including newly issued Financial Accounting Standards Board (FASB) and FASB Emerging Issues Task Force (EITF) statements, new statements issued by the Auditing Standards Board (ASB), changes in compilation and review, and more.
Credit available for CPA.

 Update 3.0 CPE
Compilation and Review: GAAP Issues (Second Edition)

This course is designed to enable participants to improve their knowledge of how GAAP and AICPA guidance apply to review and compilation reporting.
Credit available for CPA.

 Basic 1.0 CPE
Compilation and Review: SSARS Nos. 10-14

This course provides insight into the recent Statements issued by the Accounting and Review Services Committee (ARSC) of the AICPA that pertain to compilation and review engagements and procedures.
Credit available for CPA.

 Update 3.0 CPE
Compilation and Review: SSARS Nos. 15-17

This course was prepared to familiarize participants with Statement for Accounting and Review Services (SSARS) Nos. 15, 16, and 17 issued by the Accounting and Review Services Committee of the AICPA. These statement pertain to compilation and review engagements and procedures.
Credit available for CPA, Enrolled Agent.

 Overview 3.0 CPE
Derivatives and Hedging - Overview of Statement 133

Advancing its long-term objective of measuring all financial assets and financial liabilities at fair value, the FASB issued Statement of Financial Accounting Standards No. 133, Accounting for Derivative Instruments and Hedging Activities, in June 1998. This course discusses Statement 133, as amended several times over the past few years, specifically addressing the accounting for derivative instruments including certain derivative instruments embedded in other contracts, and hedging activities.
Credit available for CPA.

 Basic 4.0 CPE
Employee Fraud: The Misappropriation of Assets (Second Edition)

This CPE course explores many of the ways employees can commit fraud, especially types that use documents to skirt internal controls.
Credit available for CPA.

 Intermediate 3.0 CPE
FAS 109: Accounting for Income Taxes (Second Edition)

This course addresses the most important principles in accounting for income taxes and illustrates their application in commonly observed situations.
Credit available for CPA.

 Basic 3.0 CPE
FASB 123R: Features

This course provides an overview of FASB 123R. It covers the types of plans covered by FASB 123R, how to use the fair value method and option models required by FASB No. 123R, and the transition rules for implementation.
Credit available for CPA.

 Update 4.0 CPE
FASB 155: Accounting for Certain Hybrid Financial Instruments and FASB 156: Accounting for Servicing of Financial Assets

The purpose of this course is to inform the reader of the various changes in Accounting for Certain Hybrid Financial Instruments and Servicing of Financial Assets, as defined by FASB 155: Accounting for Certain Hybrid Financial Instruments and FASB 156: Accounting for Servicing of Financial Assets.
Credit available for CPA.

 Overview 1.0 CPE
FASB No. 140: Accounting for Sales, Transfers, and Servicing of Financial Assets and Extinguishments of Liabilities

This CPE course provides an overview of accounting for transactions involving transfers of financial assets, such as receivables, loans, and securities by combining material quoted directly from Financial Accounting Standards Board's (FASB's) Statements of Financial Accounting Standards, including specific segments of Statement No. 140. It also incorporates the effect on Statement No. 140 of recently issued FASB Statement No. 155 and FASB Statement No. 156. We strongly recommend that users completing FASB 140 also complete the CCH Learning Center course ?FASB 155: Accounting for Certain Hybrid Financial Instruments and FASB 156: Accounting for Servicing of Financial Assets.?
Credit available for CPA.

 Basic 2.0 CPE
FASB No. 141R: Business Combinations

This course distills No. 141 (Revised 2007), Business Combinations, into a digestible source that is designed to assist accounting practitioners in putting these principles into practice.
Credit available for CPA, Enrolled Agent.

 Basic 2.0 CPE
FASB No. 151: Inventory Costs

This course is designed to familiarize you with amended accounting standards related to inventory costs, as set forth in FASB No. 151, Inventory Costs, issued November 2004.
Credit available for CPA.

 Overview 2.0 CPE
FASB No. 159: The Fair Value Option for Financial Assets and Financial Liabilities

This course reviews the scope, specific rules, disclosure requirements and effective dates of FASB No. 159: The Fair Value Option for Financial Assets and Financial Liabilities.
Credit available for CPA.

 Basic 2.0 CPE
FIN 46R - Consolidation of Variable Interest Entities

This course reviews the rules of Interpretation No. 46R, including the requirements for consolidation.
Credit available for CPA.

 Overview 3.0 CPE
FIN 48: Accounting for Uncertainty in Income Tax: An interpretation of FASB No. 109

This course details the requirements of FIN No. 48 and provides several examples of its application.
Credit available for CPA.

 Basic 2.0 CPE
Fair Value Measurements - SFAS No. 157 and No. 159

This CPE course reviews how FASB has concluded that fair value information is relevant and how to apply a fair value measurement principle in compliance with Statements of Financial Accounting Standards (SFAS) No. 157 and 159.
Credit available for CPA.

 Basic 2.0 CPE
Fiduciary Accounting

This course provides a detailed explanation of performing accounting for estates and trusts.
Credit available for CPA.

 Basic 2.0 CPE
Financial Instruments: GAAP Level A (Second Edition)

This course distills the authoritative literature on financial instruments into a digestible source that is designed to assist accounting practitioners in putting these principles into practice.
Credit available for CPA.

 Intermediate 3.0 CPE
Fraud Detection: Understanding and Applying SAS 99

This course provides a detailed overview of a major new auditing standard, SAS No. 99.
Credit available for CPA.

 Overview 4.0 CPE
Governmental GAAP for State and Local Governments: Accounting and Financial Reporting for Investments (Second Edition)

This course reviews the guidance provided by GASB 31 concerning certain investments held by governmental entities.
Credit available for CPA, Enrolled Agent.

 Intermediate 1.0 CPE
Governmental GAAP for State and Local Governments: Assets (Second Edition)

Governmental GAAP for State and Local Governments: Assets (Second Edition) looks at the specific rules that determine whether and how assets must be presented in the financial statements of a government entity.
Credit available for CPA, Enrolled Agent.

 Intermediate 2.0 CPE
Independence Rules that Affect Compilation and Review Engagements

This course focuses on new developments affecting compilation and review engagements regarding independence and the revisions to Interpretation 101-3 entitled Performance of Nonattest Services.
Credit available for CPA.

 Overview 4.0 CPE
LIFO - Business and Tax Considerations

With the increased use of the LIFO method, issues have been raised in connection with its adoption and continued application. This course reviews the basic rules in making LIFO calculations, clarifies many of the issues and suggests solutions.
Credit available for CPA, Enrolled Agent.

 Basic 4.0 CPE
Money Laundering and Transnational Financial Flows (Second Edition)

Money Laundering and Transnational Flows (Second Edition)explores how money laundering occurs and determines what forensic accountants can do to trace or even prevent it.
Credit available for CPA, Enrolled Agent.

 Overview 3.0 CPE
Peer Review and the AICPA Peer Review Program Standards

Peer Review and the AICPA Peer Review Program Standards, developed by Steven C. Fustolo, CPA, focuses on explaining the implications of the latest peer review changes and the AICPA Peer Review Program Standards.
Credit available for CPA.

 Overview 2.0 CPE
Revenue Recognition: General Principles (Third Edition)

Revenue Recognition: General Principles (Third Edition) covers key concepts and issues that arise in determining when and how to recognize revenue.
Credit available for CPA, Enrolled Agent.

 Overview 2.0 CPE
SAS 106: Audit Evidence

This course discusses the new definition of Audit Evidence as well as the use of Relevant Assertions to plan an audit designed to gather relevant evidence.
Credit available for CPA.

 3.0 CPE
SAS 107: Audit Risk and Materiality in Conducting an Audit

This course reviews SAS No. 107, Audit Risk and Materiality in Conducting an Audit, which supersedes SAS 47 (AU Section 312), of the same title.
Credit available for CPA.

 Update 3.0 CPE
SAS 108: Planning and Supervision

This course discusses how to adequately plan and supervise auditing assistants.
Credit available for CPA.

 Update 2.0 CPE
SAS 109: Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement

This course covers SAS 109, which offers guidance on obtaining a sufficient understanding of the entity and its environment to assess the risk of material misstatement of the financial statements, and designing the nature, timing and extent of further audit procedures.
Credit available for CPA.

 Basic 3.0 CPE
SAS 110: Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained

This course examines SAS 110: Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained, and its significant changes to existing auditing practice.
Credit available for CPA.

 Basic 2.0 CPE

SAS 112: Implementation

This course summarizes SAS 112's major changes to previous auditing practice, provides a refresher on its basic requirements, and addresses some of the most common misconceptions and implementation issues that have arisen since its effective date.
Credit available for CPA, Enrolled Agent.

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 Overview 3.0 CPE
 
 
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