Designed to make the practitioner comfortable with “high traffic” issues, this program enables participants to discuss and handle individual tax essentials. The course examines and explains the practical aspects of return preparation and individual planning, bridging the gap between theory and application. Significant new developments are summarized with emphasis on tax savings ideas. Practical applications and illustrations are used to systematically explore tax deferral, reduction, and elimination opportunities accompanying return preparation. For example, the analysis of gross income is discussed together with income splitting techniques; property transactions are examined alongside like-kind exchanges and involuntary conversions. The result is an extraordinary blend of the latest developments affecting individual returns and their related planning ideas.

Designed to make the practitioner comfortable with “high traffic” issues, this program enables participants to discuss and handle individual tax essentials. The course examines and explains the practical aspects of return preparation and individual planning, bridging the gap between theory and application. Significant new developments are summarized with emphasis on tax savings ideas. Practical applications and illustrations are used to systematically explore tax deferral, reduction, and elimination opportunities accompanying return preparation. For example, the analysis of gross income is discussed together with income splitting techniques; property transactions are examined alongside like-kind exchanges and involuntary conversions. The result is an extraordinary blend of the latest developments affecting individual returns and their related planning ideas.

This comprehensive course gives you every sales and financial forecasting formula and modeling techniques you need to analyze your operation both as a whole and by segment. You will be provided with proven techniques that help you identify and fix problem areas, analysis techniques that help you evaluate proposals for profit potential, proven methods that improve the accuracy of your short- and long-term forecasting, analysis tools that help you better manage working capital, cash, and accounts receivable, plus much more. You also receive dozens of worked-out models and modeling techniques that simplify your most difficult business decisions, and are easy to adapt to any computer spreadsheet program. This course supplies company accountants, treasurers, CFOs with all the forecasting techniques needed to financially analyze a business as a whole or a segment. Includes analysis techniques, methods for improving forecasting accuracy, analysis tools for managing capital, and more.

The purpose of this course is to inform the reader of the various changes affecting accounting, compilation and review, and auditing engagements including newly issued FASB and FASB statements, new statements issued by the Auditing Standards Board, changes in compilation and review, and more.

Financial markets represent the lifeblood of our global economy. These mechanisms promote greater economic efficiency by transferring funds from individuals, businesses and governments with an excess of available funds to those with a shortage. Funds are transferred in the financial markets through the purchase and sale of financial instruments (such as stocks and bonds). Short-term financial instruments are available in money markets, while longer-term financial instruments are purchased and sold in the world’s capital markets. Many financial markets have been in existence for hundreds of years; however the modern era has brought along many new innovations such as securitization and the derivatives market.

This course provides an introductory overview of the world’s largest financial markets, including the money, bond, stock, mortgage, foreign currency and derivatives markets. This course reviews the various types of financial risk that impact these markets, as well as the economic variables that influence market activity (such as interest rates and monetary policy).

The New Controller Guidebook describes each responsibility of the new controller and shows you how to manage each one as efficiently as possible. Topics also include the financial statements, closing the books, budgeting, and computer system selection.

This course covers what everything business people and managers need to know about accounting and finance. It is directed toward the businessperson who must have financial and accounting knowledge but has not had formal training in finance or accounting-perhaps a newly promoted middle manager or a marketing manager of a small company who must know some basic finance concepts. The entrepreneur or sole proprietor also needs this knowledge; he or she may have brilliant product ideas, but not the slightest idea about financing. The goal of the course is to provide a working knowledge of the fundamentals of finance and accounting that can be applied, regardless of the firm size, in the real world. It gives nonfinancial managers the understanding they need to function effectively with their colleagues in finance.

During 2008, 2009, 2010 and early 2011, Congress produced massive legislation to “jumpstart” the economy. This course presents the main tax provisions of seven Congressional Acts passed and enacted during this critical time. Included in these Acts are provisions for agriculture, conservation, energy, housing, and individual and business tax credits and deductions. These Acts impact taxation of individual taxpayers, farmers, servicemen and women, small business owners, and large corporations. No one is left out of this package!

While tax reform visions have changed the tax on profits realized from the disposition of real estate, investors still seek escape hatches from the capital gain tax. Tax-deferred exchanges permit the disposition of property often with the taxpayer receiving significant cash but without the payment of any tax. Functionally, an exchange is a bridge over the normally taxable event of moving from one property to another. This course alerts the practitioner to the different planning opportunities that surround exchanging. Participants will be able to identify, analyze, and handle effectively the complex tax problems that arise under 1031. This understanding will be directly applied to the structuring and audit survival of multi-party and delayed exchanges.

Just the facts maam; just the estate planning facts. Designed to give a quick overview of estate planning essentials, this course surveys wills, living trusts, gifts, marital property, and probate avoidance with an Internet flair. Will and trust types are examined in the context of general estate and gift taxation. Designed to eliminate estate problems and death taxes, the emphasis is on practical solutions that are cost effective. Talk about having it all in an overview course - there is even a quick review of immediate postmortem death tax planning and filling out the Form 706.

Taxes are not taxes - they are dollars in terms of the net return on investment. All tax professionals need to know the tax-economics of investing for themselves and their clients. This need is accentuated by the rapid rise of the Internet as a broad based and effective investment tool.

The tax professional is in a special position to detect a clients need for financial planning. Preparing returns discloses assets, savings, business entities and family members. Knowledge of the clients assets, activities and the tax characteristics of available entities permits investment matching for maximum after-tax return.

The basic tax characteristics of the primary tax entities are explored and analyzed. Their ability to defer, reduce and eliminate tax is examined. Client goals, purposes and risk tolerances are determined and quanitated using the Sharp ratio. Investments and assets are then evaluated using a variety of tools found on the Internet. Finally, investments and entities are matched to produce the best after-tax return for the client.

The purpose of this course is to inform the reader of the various changes affecting accounting and financial reporting including newly issued FASB statements, various industry developments, and more.

Closing the Books: An Accountant’s Guide demonstrates how the accounting systems summarize information into financial statements, how to close the books efficiently, how to construct financial statements, and the controls and record keeping systems needed to close the books.

This course addresses the practical aspects of §469 and the needed skill to handle pragmatic issues. Fundamentals are reviewed, planning opportunities dentified, creative strategies discussed and evaluated along with re-maining traditional approaches. The goal of this instructive program is to understand and solve problems under §469, with emphasis on tax savings ideas. Readers will overview the proper administration of this complex and often cumbersome provision.

Payroll Management describes how to properly manage the payroll department with a variety of efficiency techniques, procedures, and controls. It also shows how to comply with an array of payroll regulations, deposit taxes, account for payroll transactions, and issue payroll reports. It also addresses such special topics as payroll recordkeeping systems and whether to outsource payroll processing.

The course entitled Healthcare Reform: Pre-Existing Conditions, Benefit Limits, Rescission & Patient Protection Rules provides important information for insurance agents and other advisers who are counseling clients on certain requirements imposed on group health plans and individual insurance coverage by the Act and Regulations. The course begins with a discussion of “grandfathered” health plans, their definition and the implications of grandfathered status for the timing and applicability of the Act’s provisions.

The requirements of the Act and Regulations addressed in this course are those relating to ensuring patient protections—specifically, protections related to their ability to choose healthcare professionals and the provision of emergency services—and the ability of health plans to:

• Exclude coverage for pre-existing conditions;
• Impose annual and lifetime benefit limits for essential health benefits; and
• Rescind health coverage.

This course discusses all of the important authoritative pronouncements on GAAP for specialized industries. This course addresses accounting principles, financial reporting presentation requirements, required and recommended disclosures for such industries as, banking, broadcasting, cable television, computer software, franchising, insurance, motion picture, record and music, government contracts, oil- and gas-producing, real estate, not-for-profit, finance, and mortgage banking industries. Each citation in this course will have its ASC topic number and description, ASC citation (XXX-YY-ZZ-PP), and traditional GAAP hierarchical format shown in parentheses; for example, ASC 718, Compensation— Stock Compensation (ASC 718-10-15-3) (FAS-123(R)).

Budgeting: The Comprehensive Guide shows how to create a budget, whether there are variations on the traditional budgeting concept that may work better, and how to operate without any budget at all. The discussion also covers capital budgeting, flexible budgeting, zero-base budgeting, and all of the procedures, controls, and reports needed for a functioning budget system.

This course presents FASB Interpretation No.46R, Consolidation of Variable Entities-An Interpretation of ARB No. 51, as amended by newly issued FASB No. 167, Amendments to FASB Interpretation No. 46R (FIN 46R),–in a comprehensive format. Following the review of the old rules for consolidation of special purpose entities (SPEs) and the background on consolidations are the general rules of FIN 46R. These include the application of FIN 46R and the special exemptions from FIN 46R. The basic rules of FIN 46R, which include three requirements, are covered in complete detail throughout the remaining course material.

This course is designed to provide you with a deep understanding of the applications and importance of Project Management. You will learn how to assess a project with respect to time, costs, and resources in order to effectively and efficiently reach your goals. You will become familiar with the five processes involved in Project management – Initiating, Planning, Executing, Controlling, and Closing on time and within budget-- Project Integration, Project Scope, Project Time, Project Cost, Project Quality, Project Human Resources, Project Communications, Project Risk Management, and Project Procurement – that are essential to being an expert Project Manager. This course follows for the most part the framework within the Project Management Institute’s Project Management Body of Knowledge (PMBOK). The material, however, places a financial focus on projects as a way to accomplish desired changes in the enterprise in a coordinated and predictable way for favorable outcomes. Topics covered include economic feasibility study, life-cycle costing, target costing, and earned value analysis. Through better project management, you can reduce or eliminate failed projects and reduce the costs associated with successful ones, increasing enterprise effectiveness in providing the maximum value to shareholders.

This course covers the more basic aspects of QuickBooks Pro 2010, teaching the student how to

• Set up a QuickBooks company file
• Work with preferences, items, lists, and forms
• Work with the Fixed Asset Item List and the Loan Manager
• Create purchase orders, accounts payable transactions, and automated and manual checks
• Create customer invoices, and receive payments and make deposits
• Process payroll transactions and create payroll checks
• Modify forms to create a customized appearance
• Create journal entries and understand when they are needed
• Reconcile bank accounts
• Create, modify, and export reports
• Maintain QuickBooks company data files

A derivative is a financial product that derives its value based on an underlying asset, liability or other variable (such as an interest rate, foreign currency or commodity price). Derivatives have become very popular tools for hedging (i.e. reducing) financial risk; they have also become an increasingly standard item on big companies balance sheets. Yet understanding how they work, what they are used for and how they can affect the bottom line of a business has proven to be a significant challenge for the accounting and auditing industries.

This course provides an -accountant-friendly- overview of financial risk management and derivative instruments. This overview focuses on the various types of risk that impact financial markets today, as well as the four major categories of derivatives commonly used to hedge these risks (i.e. forwards, futures, swaps and options).

This mini-course examines key individual, business, retirement, and estate tax provisions recently enacted or indexed for inflation in an overview format that is easy to reference. The emphasis is on quick access to major tax changes having special meaning to the tax practitioner and return preparer. The course is a great resource and way for professionals and staff alike to easily get the “big chunks” and bring their professional knowledge up to speed.

Tax resolution means providing solutions to businesses and individuals alike who find themselves in trouble with the IRS. To resolve tax matters with the IRS, the IRS’ Offer in Compromise (OIC) program encourages delinquent taxpayers to settle their back taxes—often for pennies on the dollar. This course covers other options to explore. The areas to be covered are: Offers in Compromise, Wage Garnishments, Bankruptcy, Installment, Delinquent Tax Returns, IRS Bank Levies, Freedom of Information Requests, IRS Payment Plans, Payroll Tax Problems, IRS Audits, Penalty Abatement, Liens, Collection Appeals, IRS Appeals, Innocent Spouse and Expiration of Statutes. The course also contains step-by-step information needed in order to prepare a complete and accurate Offer in Compromise (Form 656) (rev. 2-2007), 433-A (rev. 1-2008), and 433-B (rev. 1-2008). The Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA) is summarized. This course can help hundreds of individuals and business with their IRS collection problems.

This course covers all of the cost accounting topics that a practicing accountant is likely to deal with, including how to create an inventory valuation, how to use the various costing methodologies, and which cost analysis tools to use. It also provides valuable examples about the extent to which you should incorporate costs into the determination of product prices, and which methods to use for transfer pricing between subsidiaries. The course describes how to incorporate target costing into a product development system, so that you always create products that have a predetermined level of profitability. Further, it examines the interaction of costs and constraints in arriving at various decisions about profit maximization, and extends this concept into the analysis of capital budgeting proposals.

Fixed Asset Accounting addresses both the GAAP and IFRS accounting for all aspects of fixed assets, including their initial purchase, impairment, revaluation, and disposal. The course also covers the disclosure of fixed asset information, as well as related controls, measurements, record keeping, and policies and procedures.

International Financial Reporting Standards (“IFRS”) represents the future of financial accounting and reporting in the United States. Most of the world already communicates with investors and stakeholders about corporate financial performance in the language of IFRS. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. The Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. This growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession.

This course provides an introductory overview of International Financial Reporting Standards, including detailed discussions of the impact that IFRS will have on U.S. businesses. This course also includes comprehensive reviews of the IASB structure and its standard-setting process, the basic framework that serves as the foundation for IFRS and the differences that exist between U.S. GAAP and IFRS.

This course covers the more basic aspects of QuickBooks Pro 2009, teaching the student how to

• Set up a QuickBooks company file
• Work with preferences, items, lists, and forms
• Work with the Fixed Asset Item List
• Create purchase orders, accounts payable transactions, and automated and manual checks
• Create customer invoices, and receive payments and make deposits
• Process payroll transactions and create payroll checks
• Modify forms to create a customized appearance
• Create journal entries and understand when they are needed
• Reconcile bank accounts
• Create, modify, and export reports
• Maintain QuickBooks company data files

A refresher course on the basic concepts and tools of business. Every functional aspect of business is covered. Topics covered are management, organization, human resource management, purchasing, production/operations, accounting, finance, marketing, quantitative methods, legal environment, information technology, business ethics, and international business.

In technical terms, social media refers to a variety of Web-based applications (such as Facebook, Twitter, YouTube, et al) that facilitate (1) communication and collaboration amongst users of the Internet and (2) the creation of “user-generated content” in the form of words, pictures, audios and videos. However social media represents much more than this simple definition; social media signifies nothing less than a revolution in the ways that people communicate, consume media and conduct business. Many businesses are rethinking entire marketing strategies in order to focus on this new world known as “Web 2.0”. Social media tools such as social networks, blogs and podcasts are now commonly used to market products and services to consumers.

This course provides an overview of social media and its impact on the marketing process. This overview includes descriptions of the various forms of social media and profiles of the most popular social media websites. This course also introduces the concept of social media marketing and discusses how you can use social media to market your business, promote your brand and influence your potential customers. Finally, this course provides a step-by-step guide for CPA’s and other professionals to utilize when launching a social media marketing campaign.

This course is designed to assist accountants, both in industry and in public practice, with identifying the most likely places where fraud will occur, and providing a guide toward reducing the opportunities for fraud to occur in the future. The course utilizes case studies and independent research to highlight what issues and financial statement accounts are most likely to result in fraud. While the rules and expectations of the users of financial statements are presented, the emphasis of this course is on the detection and prevention of fraud, not compliance with a set of standards. Both Enron and Arthur Andersen had Codes of Conduct that became “best sellers” on amazon.com.

Over the years, the users of financial statements through political and legislative pressure and through judicial decisions have refined and modified the level of assurance that they believe accountants should possess. In SAS 99 – Consideration of Fraud in a Financial Statement Audit - the profession redefined in some detail the role of the accountant and in particular, the responsibilities auditors have for the consideration of fraud. But in today’s litigious society, the detection of fraud is not limited to auditors. Boards of directors, bankers, attorneys, and accountants who merely perform oversight, provide advice, bookkeeping or tax services are not exempt from responsibility when issues related to fraud come to their attention. Regulators or the courts may decide that they knew or should have known that these improper activities were going on. Anyone who becomes aware of a possible fraudulent situation ignores the implications at their own peril.

This course covers the process to be used when the CPA firm adds the service of Financial Planning for their clients. It encompasses the areas of expertise needed by the CPA to be a professional Financial Planner. Coverage of the areas of the financial plan is provided through basic discussion of the concepts, theories, and definitions involved in the financial planning process. Guidelines are provided for the CPAs implementation of the financial planning process from the data gathering through the implementation of the financial plan to the periodic reviews.

This basic course covers the overall approach by the individual to the financial planning process. It encompasses the areas of expertise needed by individuals to do the process or to know when they need a professional financial planner. Coverage of the areas of the financial plan is provided through basic discussion of the concepts, theories, and definitions involved in the financial planning process. Guidelines are provided for the individuals implementation of the financial planning process, from the data gathering, risk management, investment selection, through the implementation of the financial plan, and to periodic reviews.

During 2008 and at the beginning of 2009, Congress produced massive legislation to “jumpstart” the economy. This course presents the main tax provisions of seven Congressional Acts passed and enacted during this critical time. Included in these Acts are provisions for agriculture, conservation, energy, housing, and individual and business tax credits and deductions. These Acts impact taxation of individual taxpayers, farmers, servicemen and women, small business owners, and large corporations. No one is left out of this package!

This course focuses on key tax provisions enacted under the $800 billion American Recovery and Reinvestment Act of 2009 by analyzing tax issues affecting individuals and businesses contained in this first installment of President Obama’s massive economic and recovery agenda. Individual provisions include a new "making work pay” tax credit, an AMT patch, a sales tax deduction, tax credits for education and first-time homebuyers and enhanced tax benefits for energy efficient improvements to homes. Business provisions include the treatment of such issues as extended bonus depreciation, a limited five-year net operating loss carryback period, small business expensing and capital gains, estimated tax payments, and COBRA coverage. In addi-tion, the course discusses new energy incentives and changes made to former energy regulations.

IFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”). IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States.

Module 1 of the IFRS Learning Module series provides a “deep dive” into the principles governing the presentation of financial statements under IFRS. This includes a review of the IASB’s Framework, which addresses the concepts underlying the information presented in IFRS financial statements. It also includes detailed discussions of the IAS 1 Presentation of Financial Statements and IAS 7 Statement of Cash Flows. Finally, this course provides an in-depth look at the joint IASB/FASB project that will result in sweeping changes to financial statement presentation in the near future.

IFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”) . IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States.

Module 7 of the IFRS Learning Module series presents an overview of IAS 16 Property, Plant and Equipment, the accounting standard for classifying and measuring property, plant and equipment (also known as ‘fixed assets’) in IFRS financial statements. The course also discusses the IASB’s and FASB’s efforts towards achieving convergence in fixed assets reporting.

Personal Life Insurance Planning is divided into six lessons that include the following:

1. An Introduction to Human Life Value and Needs Analysis
2. Gathering Client Information
3. Identifying & Calculating Lump-sum Needs at Death
4. Social Security Survivor Benefits
5. Identifying Survivor Income Needs at Death
6. Calculating Survivor Income Needs at Death

This course is designed to meet the 4 hour ethics CPE requirement for New York CPAs (tax concentration). It contains 2 hours of behavioral ethics and 2 hours of regulatory ethics. It also covers standards of professional conduct and business practices adhered to by CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. Also covered are the Standards for Tax Professionals. The Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized.

This course overviews a number of Logical functions in Excel and then covers other decision-making functions such as SumIF, SUMIFs and IFERROR. It is based upon Excel 2007 and includes exercise files. Version: This manual works with all versions of Excel; however, the EBook covers 2 or 3 functions that are only available in Excel 2007. This means that if you do not have Excel 2007, you will not be able to work through two of the exercises in the file however there are step-by-step instructions and screenshots so that you can understand how they work when you do eventually move to Excel 2007.

In this course, we will define ethics and provide you with reasons you should be encouraged to continue educating yourself with the goal of achieving the highest standards of ethical conduct.

The course will then discuss ethical reasoning and its application to common dilemmas that you may experience.

Next, we will review the core values of the CPA profession (integrity, objectivity and independence).

Throughout this course, you will be provided with case studies that demonstrate the application of ethical principles, values, and ethical reasoning.

In conclusion, this course will recap the key requirements of the Sarbanes-Oxley Act and the AICPA Code of Professional Conduct.

This course uses practical examples to provide an overall understanding of time value of money concepts and to illustrate time value of money functions in Microsoft Excel. The course covers present and future values of both single sums and annuities as well as computing the rate, periodic payment and number of periods in accounting and financial planning scenarios. Also included is the creation of an amortization table, Excel CUMIPMT and CUMPRINC functions, capital budgeting and the use of data tables. Written for Excel 2007, the course is intended for intermediate to advanced Excel users.

IFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”). IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States.

Module 4 of the IFRS Learning Module series presents an overview of IAS 2 Inventories, the accounting standard for classifying and measuring inventories in IFRS financial statements. This module also discusses the IASB’s and FASB’s efforts towards achieving convergence in this area of financial reporting.

• Creating Range Names in a SERIES formula
• Using OFFSET and Count functions for charting purposes
• Self Expanding Charts
• Displaying the last x number of data points
• Selecting a beginning and ending point for a data series
• Creating and using Spinners
• Linking a Chart Title to a Cell

There are practice exercises for you to try and each class file has the answer to the practice exercise so that you can compare your results if necessary.

This course satisfies some states Four-hour ethics requirement for all licensees. It covers what interpretations of ethics rules and some other professions ethics. The course covers much of the AICPA Ethics interpretations of the Code, particularly in the independence area.

Also covered are the following topics:
• Interpretations on Independence rules.
• Interpretations on Commissions and Contingent Fees
• Common Violations/Complaints
• Recent Relevant Court Decisions.

Ethics of other professions such as attorneys and internal auditors are discussed and compared to the CPA code of ethics. Relevant court cases and the current Enron case are discussed.

This course satisfies some states Four-hour ethics requirement for all licensees. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area.

Also covered are the following topics:
• Professional Standards/Pronouncements and Recent Changes and Additions
• Continuing Education (CE) and CE Reporting Requirements
• Commissions and Contingent Fees
• Common Violations/Complaints
• Recent Relevant Court Decisions.

Ethics of other professions such as attorneys and internal auditors are discussed and compared to the CPA code of ethics. Relevant court cases and the current Enron case are discussed.

This course satisfies the California non-regulatory Four-hour ethics requirement for all licensees. It covers what interpretations of ethics rules and some other professions ethics. The course covers much of the AICPA Ethics interpretations of the Code, particularly in the independence area.

Also covered are the following topics:
• Interpretations on Independence rules.
• Interpretations on Commissions and Contingent Fees
• Common Violations/Complaints
• Recent Relevant Court Decisions.

Ethics of other professions such as attorneys and internal auditors are discussed and compared to the CPA code of ethics. Relevant court cases and the current Enron case are discussed.

This course satisfies the California non-regulatory Four-hour ethics requirement for all licensees. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area.

Also covered are the following topics:
• Professional Standards/Pronouncements and Recent Changes and Additions
• Continuing Education (CE) and CE Reporting Requirements
• Commissions and Contingent Fees
• Common Violations/Complaints
• Recent Relevant Court Decisions.

Ethics of other professions such as attorneys and internal auditors are discussed and compared to the CPA code of ethics. Relevant court cases and the current Enron case are discussed.

This course contains 3 hours or regulatory ethics and 1 hour or behavioral ethics, and is designed to meet the 4 hour ethics CPE requirement for Hawaii. It also covers standards of professional conduct and business practices adhered to by accountants such as CPAs, CMAs, and CFMs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. The Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized.

This course contains 3 hours of regulatory ethics and 1 hour of behavioral ethics, and is designed to meet the 4 hour ethics CPE requirement for Maryland CPAs. It covers standards of professional conduct and business practices adhered to by accountants in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. The Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized.

This course is designed to meet the 4 hour ethics CPE requirement for Massachusetts CPAs. It covers standards of professional conduct and business practices adhered to by accountants in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. The Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized.

This course is specifically applicable to New York licensed CPAs. It addresses the issues, developments, and unprofessional conduct covered by the New York State Education Department’s Office of the Professions. All of the Unprofessional Conduct sections are addressed. The ethical foundation for all CPAs, the AICPA Code of Ethics, is covered.

This course is designed to encourage the accounting professional to look for ethical situations which they might not ordinarily recognize as potential problems and to look at ethical dilemmas as they might be viewed with hindsight or might be perceived by others.

The primary goal of this course is to challenge the accounting professional to recognize that the situations they will confront will not always be black and white violations of the rules and regulations.

The course will provide tools to the user in ethical decision making through the discussion of ethical principles and the use of case studies.

Chapter 1
Texas Ethics: An Overview for Texas CPAs

• Understand the purpose of studying ethics and be excited about the opportunity to improve your ethical reasoning abilities.

• Understand the process of ethical reasoning and how to apply it when specific dilemmas occur.

• Comprehend the core values of the CPA profession (integrity, objectivity and independence).

• Be familiar with the Texas Rules of Professional Conduct and enforcement actions that the Board has recently made to apply those rules.

• Understand the case studies which are presented throughout the course to assist you in maintaining the highest standards of ethical conduct.

This course satisfies the Texas State Board of Accountancy four-hour ethics course requirement for all licensees.

This course deals with the effort of the Board to have CPAs taught to achieve and maintain the highest standards of ethical conduct. These deal with the areas of ethical principles and values, ethical reasoning and dilemmas. Cases covering these areas are covered.

It also explains the issues, developments, and problems addressed by the Texas State Board of Public Accountancy Code of Ethics and Cases dealing with Ethical Problems are included.

This course contains one hour of behavioral ethics and three hours of regulatory ethics. The regulatory ethics portion is designed to meet the 2 hour ethics CPE requirement for Virginia CPAs. The course covers standards of professional conduct and business practices adhered to by Virginia CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients, and other members of their profession. It also presents an approach --the threats and safeguards approach –to coping with ethical dilemmas. The Virginia ethics section discuss practical aspects for maintaining licensure. Also included are some cases of AICPA ethics violations and Virginia Board of Accountancy enforcement cases. Virginia Board of Accountancy at: http://www.boa.virginia.gov/ethics11.asp

Please note that the Virginia Board of Accountancy (VBOA) will NOT accept Virginia ethics CPE credits obtained after January 31st for the previous years course.

This course provides instruction on the uses of Excel Solver to solve complex business problems. Through the use of examples, an overall understanding of the following will be achieved:

• Optimization of a target cell
• The use of constraints
• The use of binary constraints to make choices
• Ideas for spreadsheet design
• The SUMPRODUCT function

This mini-course integrates federal taxation with overall financial planning. The course explores tax strategies relating to the central financial tactics of wealth building, capital preservation, and estate distribution. The result is a unified explanation of tax-economics that will permit the tax professional to locate, analyze, and solve financial concerns. Designed to improve the quality of services to clients and the profitability of engagements, this program projects the accountant into the world of financial planning.

The following training introduces you to Microsoft Excel 2007 and 2010 Ribbon customizations. You will learn how to add customized tabs and groups to Excel 2007 and 2010. You will learn to edit XML while working with the Custom UI Editor. You will also learn how to create and insert a Visual Basic Application (VBA) command into the Ribbon using the Visual Basic Editor.

Note: The Office Custom UI Editor program is a third party program and needs to be downloaded from the Internet. You can find this program at:

http://openxmldeveloper.org

This program is required for Module 3.

Learn some cool and useful tips as well as some of Excel 2007s new features. Tips include how to: move around a spreadsheet efficiently; nest subtotals; copy subtotals; remove duplicates; create and manage pivot tables, do an INDEX MATCH lookup and how to link Excel charts into PowerPoint. This course does not include any exercise files.

Microsoft Excel provides some easy to use tools that can greatly enhance and expedite the fraud audit process. With all detective work, you want to be able to sift through a large volume of data and utilize a tool that is adequately flexible for you to perform immediate investigations of anything questionable. Excel provides a number of different tools however we are going to focus on a couple of extremely useful ones: Auto filter, Arrays as well as a couple of extremely useful functions that include WEEKDAY and MOD.

Another tool used in fraud audits that does not necessarily require Excel, but can be used in conjunction with Excel, is Benford’s Law. Benford’s law is based on an observation that in certain large data sets, certain digits appear more frequently than others. By comparing the distribution of first digits in some accounting data, this tool can assist you in determining where more investigation is necessary by helping to pinpoint where data may have been contrived through fraud.

This course provides step by step instruction and Excel practice exercises as well as answer files.

IFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”). IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States.

Module 6 of the IFRS Learning Module series presents an overview of IAS 33 Earnings per Share; this overview includes a detailed discussion of the processes for calculating and reporting earnings per share measurements in IFRS financial statements. The course also discusses the IASB’s and FASB’s efforts towards achieving convergence in EPS reporting.

IFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”). IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States.

Module 5 of the IFRS Learning Module series presents an overview of IFRS 8 Operating Segments; this overview includes a detailed discussion of the processes for identifying, aggregating and reporting operating segments in IFRS financial statements. The course also discusses the IASB’s and FASB’s efforts towards achieving convergence in segment reporting.

In this training document you will learn about the franchise model of doing business. It offers the data to help you learn about what franchising is, what you need to think about before buying a franchise, and a brief overview of financial and management processes.

This course contains 3 hours of regulatory ethics and 1 hour of behavioral ethics, and is designed to meet the 3 hour ethics CPE requirement for Louisiana CPAs. It also covers standards of professional conduct and business practices adhered to by accountants such as CPAs, CMAs, and CFMs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. The Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized.

This course satisfies the Ohio three-hour Professional Ethics Statutes Standards and Rules (Ohio Revised Code) course requirement for all licensees.

This course deals with the effort of the Ohio Board to have CPAs taught to achieve and maintain the highest standards of ethical conduct and comply with the Statutes, Standards and Rules of Ohio. These deal with the areas of ethical principles and values and ethical reasoning.

This video course will walk you through the steps necessary to consult on business valuations without being an expert in business valuations.

This course is mainly for small to medium CPA firms but can also be helpful to individual CPAs not in private practice to understand business valuations and how it is being used today. Whether you are involved in valuations or not the course will help you understand valuations from the perspective of doing the valuations for multiple reasons including bankruptcy, divorce, litigation, dissolution, and more.

“15 Quick Tips on Becoming a GREAT Consultant” is intended for:

1. CPAs, accountants, IT professionals and others who want to learn new skills to become amazing consultants.
2. Students and others who want to learn more about the subject.
3. Consulting firms, and firms that are conducting training programs for consultants.

The course is easy to use and should assist the student in becoming aware of non-technical issues that are very important to any consultant. This course is designed to give students practical considerations and ideas to use in any consulting project. Each one of the five chapters presents three tips to improve your consulting experience and to make you one of the best professionals out there.

How can someone become a great consultant? Read on…

Arrays are a powerful Excel tool that few people know about. It allows you to take multiple steps and consolidate them into one.

• If you are doing and IF statement in a separate column and then copying it down and then summing or averaging the results - an array will let you do it all in one step.
• Do you sit there and delete error values in a column so that you can sum them? This will show you a more efficient way
• Do you need to compare 2 lists and see what is different on one from the other?... Yes an array simplifies the process.

MATCH, ABS, SUMPRODUCT,SUMIF, NESTED IFs are briefly discussed and used in the Ebook.
The manual walks you slowly through each process referencing Excel 2007. The manual is 42 pages.

The current litigation explosion has created tremendous interest in asset protection. Not only does this area have financial and estate aspects but it directly impacts tax planning.
This mini-course is designed to survey opportunities for asset protection that can arise during tax planning and to determine how to properly report such transactions.

Security experts estimate that as many as 30 percent of all employees do steal, and that another 60 percent will steal if given sufficient motive and opportunity. The current economic hard times only add to the temptation of personnel to take what does not belong to them. ¹ This means that it is estimated that only 10 percent of employees will not steal under any circumstances.

The least expensive way to fight corporate fraud within your organization or those of your clients is to be aware of the statistics surrounding its occurrence and then use that knowledge to put processes and procedures into place which will aide in preventing its occurrence. In this course, you will be provided with several statistics which should help you meet this goal.

Following the statistical analysis, you will be provided with the ACFE “Fraud Prevention Check-up” in order to assess the vulnerability of your organization or those of your clients to corporate fraud.

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1 Common Sense Measures Preventing Employee Theft, Small Business Administration, http://www.sba.gov/gopher/Business-Development/Success-Series/Vol6/theft.txt

Today taxpayers must plan for their children's education. Touching on various topics such as qualified tuition programs (QTPs), scholarships and fellowships, this mini-course examines the tax treatment of costs related to education. Practitioners will learn the ins and outs of the tax benefits concerning education and will be able to identify those educational expenses that are deductible. Additionally, financial planning strategies and techniques are outlined to better prepare taxpayers for future educational costs.

Before launching into an estate planning program, it’s important to know who owns what and exactly for whom you are planning. This requires that methods of holding title must be analyzed, considered, and selected. Sole proprietorships, S corporations, C corporations, partnerships, and limited liability companies are analyzed as to formation, operation, and ultimate disposition. Since who or what holds title imposes its own unique tax and legal consequences on the estate plan, emphasis is given to the maximization of tax benefits in each business format. While each has its own separate characteristics, several may be used together in more sophisticated planning.

IFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”). IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States.

Module 2 of the IFRS Learning Module series presents an overview of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors and discusses the IASB’s and FASB’s efforts towards achieving convergence in these areas of financial reporting.

IFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”) . IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States.

Module 3 of the IFRS Learning Module series presents an overview of IAS 10 Events after the Reporting Period (a topic commonly referred to as “subsequent events” under U.S. GAAP) and discusses the IASB’s and FASB’s efforts towards achieving convergence in this area of financial reporting.

The comparison of actual revenue or margin amounts to either budget or prior year results will generally result in a variance. This course demonstrates mathematical formulas to compute the amount of that variance that is attributable to pricing decisions, unit volume and product mix. In the case of margin variances, the calculation for product cost is an additional component. This method is an important tool to clearly and concisely explain revenue and margin variances to marketing, operations and executive personnel. Specific topics covered are the calculation of the price, volume, mix and cost components as well as an explanation of the concept of product mix. Applicable to CPA’s working in the manufacturing or distribution industry as well as CPA’s in public accounting who serve these industries.

This course is designed as an overview of the International Financial Reporting Standards Roadmap. International Financial Reporting Standards (IFRS) is a common set of accounting principles used for public reporting in over 100 countries. It was adopted by the 25 member states of the European Union In 2005. Currently, it is expected that Brazil, Canada, India, Mexico and South Korea will be transitioning to IFRS over the next two years. Due to its increasing global acceptance, IFRS is thought to have the potential to become a common platform on which companies can report and investors can compare financial information. The U.S. Securities and Exchange Commission (SEC) has proposed an IFRS Roadmap that establishes the potential for IFRS adoption by U.S. public companies over the next five to seven years. Currently, IFRS is acceptable to the SEC as a reporting basis for foreign private issuers. No reconciliation to U.S. GAAP is required for these foreign private issuers

How can you help your clients protect their assets? What is the best way for your client to -go bankrupt-? How can you help your client avoid the tax trap when going through a divorce? This course addresses all of these, and many other, critical legal issues for the tax practitioner in a quick and effective potpourri of legal topics and their tax impact. The emphasis is on the tax consequences of common legal issues in todays litigatious society. From the Americans with Disabilities Act to Social Security taxes, a generous sampling of key areas is examined and explored. Tax practitioners will be quickly surprised to find how often the -tax tail- can wag the legal dog.

The Patient Protection and Affordable Care and the Health Care and Education Reconciliation Acts of 2010 represent the most sweeping and controversial public health care program since the creation of Medicare. Overhauling a healthcare industry that accounts for over one sixth of the national economy while adding coverage for 32 million Americans, these Acts make extensive use of the Internal Revenue Code to reform health insurance. In fact, they contain more than $400 billion in revenue raisers and new taxes. This course overviews these major tax law changes and their affect on individuals, businesses, and healthcare providers.

Spreadsheets have become pervasive in most companies and have many uses. Those that are used in the financial reporting process are of most concern to the assessment of the effectiveness of internal controls over financial reporting mandated by Sarbanes-Oxley. This course discusses how to evaluate spreadsheets under the rules of Section 404 and Auditing Standard No. 5 as well as what specific compensating spreadsheet controls are supported by Excel 2007.

Taxes are not taxes - they are dollars in terms of the net return on investment. All tax professionals need to know the tax-economics of investing for themselves and their clients. The tax professional is in a special position to detect a clients need for financial planning. Preparing returns discloses assets, savings, business entities, and family members.

This mini-course explores and analyzes the basic concepts of cash management, budgeting, savings, investment goals and asset selection using a variety of tools found on the Internet. The rapid rise of the Internet as a broad-based and effective investment tool accentuates the practitioners need for Internet familiarity.

This basic course introduces and explains the ethical standards for the CPA, whether employed in public, governmental, or private accounting. Applications of these are discussed in a professional context. These Principles are based on the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, which is the standard for all CPAs.

This course explains the issues, developments, and problems addressed by recent AICPA and SEC Ethics pronouncements and updates.

This basic course introduces and explains General Standards of the Ethical Rules and Independence Interpretations for the CPA, whether employed in public, governmental, or private accounting. The concepts of integrity and objectivity are discussed. When broad guidelines are used, interpretations are necessary in many cases due to the fact that guidelines are non-specific. Applications of these are discussed in a professional context. These Rules and Interpretations are from pronouncements of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, which is the standard for all CPAs.

This course satisfies 2 hours of the 4 hour California non-regulatory ethics requirement for all licensees.

This basic course introduces and explains the ethical standards for the CPA, whether employed in public, governmental, or private accounting. Applications of these are discussed in a professional context. These Principles are based on the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, which is the standard for all CPAs.

This course explains the issues, developments, and problems addressed by recent AICPA and SEC Ethics pronouncements and updates.

This course satisfies 2 hours of the 4 hour California non-regulatory ethics requirement for all licensees.

This basic course introduces and explains General Standards of the Ethical Rules and Independence Interpretations for the CPA, whether employed in public, governmental, or private accounting. The concepts of integrity and objectivity are discussed. When broad guidelines are used, interpretations are necessary in many cases due to the fact that guidelines are non-specific. Applications of these are discussed in a professional context. These Rules and Interpretations are from pronouncements of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, which is the standard for all CPAs.

ETHICS FOR TAX PROFESSIONALS-ENROLLED AGENTS is a course intended for:

1. Enrolled agents, CPAs, accountants and other professionals who need an understanding of Ethics, as it relates to the IRS. This course may not qualify for the Ethics requirements for CPAs in many States; however, CPAs can get CPE credits for it.
2. Students and others with a basic understanding of business, who want to learn more about the subject.
3. Businesses, tax office staff, and any organizations conducting training programs.

The course is easy to use and should assist the user in gaining a basic understanding of Ethics as it relates to IRS rules. This course is based on Circular No. 230, (Rev. 8-2011) published by the IRS and available for free or for download at www.irs.gov . Since this course is only 2 hours in length, it will concentrate on selected items. Students could get a more in-depth knowledge of the subject by getting the circular and reading it.

As with anything these days, rules change and some of the information contained in this course may become obsolete.

This course will be updated with new information as soon as it becomes available.

This course contains 1 hour of regulatory ethics and 1 hour of behavioral ethics and is designed to meet 2 of the 4-hour ethics CPE requirement for active licensees.

This course does NOT satisfy the mandatory 2-hour state specific ethics course that is required for new, reciprocal, reinstated or re-entry licensees within the calendar year they become or return to active license status. The 2 hour State Specific Ethics course is available through the Idaho State Board of Accountancy’s website.

This course covers standards of professional conduct and business practices adhered to by accountants such as CPAs, CMAs, and CFMs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. The Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized.

This course contains 1 hours regulatory ethics and 1 hour behavioral ethics, and is designed to meet the Montana 2 hour ethics CPE requirement for Montana CPAs. It also covers standards of professional conduct and business practices adhered to by accountants such as CPAs, CMAs, and CFMs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. The Sarbanes-Oxley Act and its impact on business ethics and the CPA’s responsibilities are summarized.

This course is approved by the California Board of Accountancy and satisfies the two-hour regulatory review requirement that began January 1, 2011 for license renewal once every six years. This ethics requirement is in addition to four hours of general ethics education due each license renewal period.

A passing grade of 90% is required by the California Board of Accountancy.

Included is a review of specific articles of the Legislature’s Accountancy Act and The Board’s Accountancy Regulations as they pertain to the practice of public accountancy in California. A link is provided in the Resources section to the most recent Accountancy Act and Accountancy Regulations.

The course contains a brief overview of the history of certified public accountants in the United States. Disciplinary actions by the California Board of Accountancy will be reviewed highlighting the misconduct sited.

This video course will define what Cloud Accounting is and how it can be used in a small to medium CPA firm to provide bookkeeping, accounting, financial advisory, and business coaching services to that firms clients.

This course is mainly for small to medium CPA firms but can also be helpful to individual CPAs not in private practice to understand Cloud Accounting and how it is being used today. You will see how once small CPA firm went from 15 to 2.5 employees while increasing their business volume 3 fold. And you will be shown how this same firm was able to focus on higher margin billing activities.

First and foremost, common courtesy is becoming a loss and it costs businesses up to thirty percent of what their annual revenue could be. Public Speaker, Edutainer, Civility Engineer, Anthonette Klinkerman and her Courtesy Bootcamp ™ is just what you want at your next event to provide a crash course in courtesy for your -people development- needs.

Bernard Madoff Investment Securities LLC was the source of the largest financial fraud in US history. Madoff perpetrated a simple Ponzi scheme whereby older investors were paid with newer investor funds, thus providing the impression of actual investment returns. The extent of the losses related to Madoff’s Ponzi scheme has been estimated at $50 - $65 billion.

Many are astounded to hear that Bernard Madoff Investment Securities LLC was audited by a CPA. Unfortunately, Madoff’s CPA apparently did not subscribe to the AICPA Code of Conduct as most of the rules contained in the code were ignored. What follows is a case study examining the conduct of Friehling & Horowitz CPA’s P.C., the CPA firm that audited Bernard Madoff Investment Securities LLC, within the context of the AICPA Code of Professional Conduct.