AICPA cpe self-study. Government & Not-for-Profit Catalog CPE Self-Study On-Site Training Publications Conferences

Transcription

1 AICPA cpe self-study Government & Not-for-Profit Catalog SPRING/SUMMER 08 CPE Self-Study On-Site Training Publications Conferences FEATURING New Edition! Governmental Accounting and Auditing Update New Edition! Governmental & Nonprofit Annual Update New Edition! Nonprofit Auditing and Accounting Update EXCLUSIVE MEMBER DISCOUNTS! Save more with Standing Order Option and quantity discounts! SAVE TIME WITH ONLINE GRADING!

2 Contents AICPA Government & Not-for-Profit Single Audit/Circular A-133 Featured Products 4-6 CPE Self-Study 4 Solving Complex Single Audit Issues for Government and Nonprofit Organizations Updated for 2008! 4 Applying A-133 to Nonprofit and Governmental Organizations Updated! 5 Studies on Single Audit and Yellow Book Deficiencies Revised! 5 The 2007 Revised Yellow Book: Government Auditing Standards Updated for 2008! Publications 6 Government Auditing Standards and Circular A-133 Audits Audit and Accounting Guide 6 Government Auditing Standards and Circular A-133 Audits 2007 Audit Risk Alert 6 Checklists and Illustrative Financial Statements for State and Local Governments CPE Self-Study 7-18 ACCOUNTING, AUDIT AND ATTEST LEVEL Update 7 Governmental Accounting and Auditing Update ( Edition) New Edition! 8 Governmental & Nonprofit Annual Update ( Edition) New Edition! 9 Nonprofit Auditing and Accounting Update ( Edition) New Edition! PAGE LEVEL Basic 10 Audits of HUD-Assisted Projects Updated for 2008! 10 Foundations in Governmental Accounting Updated for 2008! 11 Workpaper Techniques for Government and Nonprofit Organizations Updated for 2008! PAGE PAGE 11 Accounting and Reporting Practices of Not-for-Profit Organizations Updated for 2008! 12 Analytical Procedures for Nonprofit Organizations Updated for 2008! 12 Auditing Nonprofits: Tips and Traps Updated for 2008! 13 Cost Allocation in Nonprofits: Who Gets It? 13 Not-for-Profit Organizations Strategic Briefing 2007/ Fraud in the Governmental and Not-for-Profit Environments: What a Steal! Updated for 2008! 14 Frequent Frauds Found in Governments and Not-for-Profits 15 Not-for-Profit Accounting & Reporting: From Start to Finish Updated for 2008! 15 Governmental Accounting and Reporting: Putting It All Together Updated for 2008! 16 State & Local Government Strategic Briefing 2007/ Religious and Other Faith-Based Nonprofits: Management, Tax and Accounting Updated for 2008! LEVEL Advanced 17 Advanced Accounting and Auditing Problems for NPOs Updated for 2008! 17 Advanced Auditing of HUD-Assisted Projects Updated for 2008! PAGE GENERAL MANAGEMENT PAGE 18 Managing Nonprofit Organizations Like a Business Updated for 2008! TAXATION LEVEL Basic 18 Form 990: AICPA s Answer to Unlocking the Tax Complexities Revised! PAGE 18 Nonprofit Organizations: Guide to Advanced Tax Planning PAGE 2 GOVERNMENT & NOT-FOR-PROFIT Spring/Summer 2008

3 Publications State and Local Governments Audit and Accounting Guide New Edition! 19 State and Local Governmental Developments 2008 Audit Risk Alert New Edition! 19 Applying OCBOA in State and Local Governmental Financial Statements 20 Checklists and Illustrative Financial Statements for Not-for-Profit Organizations 20 Not-for-Profit Organizations Audit and Accounting Guide New Edition! 20 Not-for-Profit Organizations Industry Developments 2008 Audit Risk Alert New Edition! 21 Accounting Trends and Techniques Not-for-Profit Organizations 21 Beyond Vision and Mission Reaching Operational and Financial Goals in Governments and NPOs Conferences AICPA National Not-for-Profit Industry Conference 22 National Governmental Accounting and Auditing Update (GAAC) East 22 National Governmental Accounting and Auditing Update (GAAC) West Order Information 23 AICPA TRAINING OPPORTUNITIES FOR GOVERNMENT AND NOT-FOR-PROFIT PROFESSIONALS Self-Study Find dozens of specialized government and not-for-profit CPE self-study courses in this catalog to enhance basic skills and to discover effective solutions and best practices on dealing with current hot topic problems. Choose convenient formats in Text, Videocourse (in DVD/Manual format) and CD-ROM. On-Site Training Videocourses The DVD/Manual format is especially ideal for on-site group training. Low cost Videocourse Additional Materials for use in on-site training programs are available. You can save even more with volume discounts. For quantity discounts of 3 or more, visit or call On-Site Seminars You can bring many of the courses in this catalog to your office as live seminars. AICPA seminars are conducted in-house and tailored to meet your specific needs. Experienced instructors can be provided by the AICPA. For more information on the benefits of in-house training call the AICPA Direct Sales Team at or visit More Training Options In choosing from the wide variety of quality AICPA training options that best meet your needs, also be sure to check for: Conferences Great networking opportunities and popular destinations. See page 22 or visit Webcasts Real-time updates and hot topic discussions at your desk during these two-hour, Web-based training programs. Visit for details. Online CPE with AICPA CPExpress Go to for a free 30-day trial. AICPA Seminars Sponsored by your state CPA society. Look for the current AICPA Seminar Schedule at SYMBOL LEGEND new! newedition newdvdformat new course new edition for 2008! new DVD format standing order option available video clip *yellow book *Courses with this symbol will help you meet the special CPE requirements for auditors performing work under GAGAS. See page 23 for more information. SPRING/SUMMER 08 special interest for controllers and financial managers. Order Today

4 CPE Self-Study Single Audit/Circular A-133 Solving Complex Single Audit Issues for Government and Nonprofit Organizations Available mid-may LEVEL Advanced EO-SAI AUTHOR W.A. Broadus, Jr., CPA, CGFM LEVEL Advanced RECOMMENDED CPE CREDIT 12 YELLOW BOOK HOURS 12 Gain comprehensive, practical, hands-on guidance on implementing the requirements of the Single Audit Act Amendments of 1996 as revised by OMB Circular A-133. The 2008 version of the course also reviews the federal study on A-133 audit quality. Conduct an audit that complies with the latest requirements of OMB Circular A-133 Perform risk-based assessments of programs PREREQUISITE Completion of the AICPA course Applying A-133 to Nonprofit and Governmental Organizations or equivalent knowledge and experience Text Regular $ RSZ AICPA Member $ Applying A-133 to Nonprofit and Governmental Organizations Ideal for self-study or on-site training! Choose Text or DVD/Manual (Text available mid-may; DVD/Manual available mid-june) AUTHOR/VIDEO MODERATOR W. A. Broadus, Jr., CPA, CGFM RECOMMENDED CPE CREDIT Text-20; DVD/Manual-23 YELLOW BOOK HOURS Text-20; DVD/Manual-23 This course is a must for you if you are involved in single audits of governmental entities or nonprofit organizations. You will learn how to be more effective in planning and performing those audits in accordance with the requirements of Circular A-133 and the Single Audit Act Amendments. The 2008 version of the course also reviews the federal study on A-133 audit quality. Apply the audit requirements in the latest version of OMB Circular A-133 Analyze the relationship of these requirements to GAAS, Government Auditing Standards and the Single Audit Act Amendments Plan for audits of governmental and nonprofit entities under A-133 PREREQUISITE Background in not-for-profit or governmental accounting and auditing recommended In the video, W.A. Broadus, Jr., CPA, CGFM, president of W.A. Broadus, Jr., CPA, PC, a respected consultant in the governmental and nonprofit area, employed for several years with the GAO, and author of many AICPA professional development courses, interviews Marcia Buchanan, CPA, CGFM, Assistant Director, GAO, Frank W. Crawford, CPA, president of Crawford and Associates in Oklahoma City, OK; John Fisher, CPA, Director NEAR of the U. S. Department of Health and Human Services in Kansas City, MO; Mary Foelster, CPA, AICPA Director and Accounting; Alicia M. Montgomery, CPA, MBA, audit manager of Brown Armstrong in Bakersfield, CA; and Christopher Stubbs, CPA, of the Office of Inspector General, Department of the Interior, in Reston, VA. S Text Regular $ RSZ AICPA Member $ EO-OMB DVD/Manual* Regular $ RSZ AICPA Member $ Additional Manual Regular $93.75 for DVD** AICPA Member $ RSZ *(120-min. video) The DVD disk contains the video presentation and a viewable copy of the Manual. **The Additional Manual is for group study training only. Unlike other formats, it has no exam answer sheet and cannot be used to earn self-study credit. 4 GOVERNMENT & NOT-FOR-PROFIT Spring/Summer 2008 Please check website for updates.

5 quickonlineordering 1 go to 2 enter CODE 3 click SEARCH Studies on Single Audit and Yellow Book Deficiencies revised SAYB AUTHORS William C. Wagner, CPA and Daniel W. Bradley, CPA RECOMMENDED CPE CREDIT 11 YELLOW BOOK HOURS 11 The best way to avoid Single Audit and Yellow Book engagement deficiencies is to recognize them! Learn how to avoid some of the common pitfalls miring these engagements. This course takes on serious issues in an exciting case study format, and provides an informative look at avoiding some of the more common problems found in Yellow Book and A-133 engagements. The 2008 version of the course also reviews the federal study on A-133 audit quality. Apply key concepts in Yellow Book and A-133 audits Learn from the mistakes of others Utilize common sense solutions to common problems noted in Yellow Book and A-133 engagements PREREQUISITE Experience in the Yellow Book and A-133 environment Text Regular $ RSZ AICPA Member $ The 2007 Revised Yellow Book: Government Auditing Standards LEVEL Basic EO-YB Ideal for self-study or on-site training! Choose Text or DVD/Manual AUTHOR/VIDEO MODERATOR W.A. Broadus, Jr., CPA, CGFM LEVEL Basic RECOMMENDED CPE CREDIT Text-19; DVD/Manual-21 YELLOW BOOK HOURS Text-19; DVD/Manual-21 In 2007, the GAO revised the Yellow Book. The Yellow Book now contains a new chapter related to ethics, new discussions related to independence, language to reflect the incorporation of recent SASs (e.g., SAS 102 and SAS 112) and more. Learn the new requirements from well-known author Bill Broadus. Analyze the applicability of the Yellow Book to financial statement audits, attestation engagements and performance audits Identify Yellow Book requirements related to CPE, independence and peer review Analyze general, field work and reporting requirements related to the Yellow Book PREREQUISITE Basic general audit knowledge and/or experience VALUE AID! Government Auditing Standards In the video, W.A. Broadus, Jr., CPA, CGFM, President of W.A. Broadus, Jr., CPA, PC, a respected consultant in the governmental and nonprofit area, employed for several years with the GAO and author of many AICPA professional development courses, interviews Marcia Buchanan, CPA, CGFM, Assistant Director, GAO, and Gail Vallieres, CPA, CGFM, Assistant Director, GAO. S Text Regular $ RSZ AICPA Member $ DVD/Manual* Regular $ RSZ AICPA Member $ Additional Manual Regular $93.75 for DVD** AICPA Member $ RSZ *(120-min. video) The DVD disk contains the video presentation and a viewable copy of the Manual. **The Additional Manual is for group study training only. Unlike other formats, it has no exam answer sheet and cannot be used to earn self-study credit. Order Today

6 Publications Single Audit/Circular A-133 Government Auditing Standards and Circular A-133 Audits Audit and Accounting Guide SAVE 10 % see pg. 22 This guide has been as of May 1, 2007, to reflect all new relevant auditing standards. Key clarifications address practice issues including: Overview of the new audit documentation requirements imposed by SAS 103 How internal control deficiencies have been re-defined by SAS Paperback Regular $ RSZ AICPA Member $59.00 Government Auditing Standards and Circular A-133 Audits Audit Risk Alert SAVE 10 % see pg. 22 This Alert addresses key issues, guidance and events that may affect audits of those entities receiving federal awards, including a discussion of the newly issued Yellow Book revision of January Other highlights are new auditing standards related to Risk Assessment Statements on Auditing Standards (SAS ); an overview of the new audit documentation requirements imposed by SAS 103; and how internal control deficiencies have been re-defined by SAS Paperback Regular $ RSZ AICPA Member $29.00 Checklists and Illustrative Financial Statements for State and Local Governments SAVE 10 % see pg. 22 Developed by the AICPA s Accounting and Auditing Publications staff, this practice aid is invaluable to anyone who prepares financial statements and reports. All of the material has been as of September 2007 to reflect AICPA, FASB and GASB pronouncements and interpretations Paperback Regular $ RSZ AICPA Member $ GOVERNMENT & NOT-FOR-PROFIT Spring/Summer 2008

7 CPE Self-Study Accounting, Auditing & Attest Governmental Accounting and Auditing Update ( Edition) Ideal for self-study or on-site training! Choose Text or DVD/Manual (Text available early June; DVD/Manual available early July) LEVEL Update Governmental Accounting, AUTHOR/VIDEO MODERATOR W.A. Broadus, Jr., CPA, CGFM LEVEL Update PRELIMINARY CPE CREDIT Text- 16 (Governmental Accounting-3, -13); DVD/Manual-19 (Governmental Accounting-4, Governmental Auditing-15) YELLOW BOOK HOURS Text-TBD; DVD/Manual-TBD SAVE 20 % Text STND1 Regular $ AICPA Member $ DVD/Manual* STND1 Regular $ AICPA Member $ Since GASB No. 34 was issued, the GASB has averaged two to three significant new pronouncements each year. What did the latest two or three pronouncements relate to? Find out in this update designed to help you understand the latest in governmental accounting and auditing. Review GASB Statements 50, 51, 52, Concepts Statement 4, and more Plan for additional pronouncements issued or pending by the GASB Review the July 2007 Yellow Book and related GAO guidance that has subsequently been issued Review the federal study on A-133 audit quality and its potential ramifications on future A-133 audits Understand the effect of SAS No. 112 on Yellow Book and A-133 engagements Understand the latest standards issued by the AICPA relating to governments and also standards on the horizon PREREQUISITE Knowledge of government auditing and accounting In the video, W.A. Broadus, Jr., CPA, CGFM, president of W.A. Broadus, Jr., CPA, PC, a respected consultant in the governmental and nonprofit area, employed for several years with the GAO, and author of many AICPA professional development courses, interviews David R. Bean, CPA, director of research and technical activities of the Governmental Accounting Standards Board in Norwalk, CT; Peter B. Bell, CPA, CGFM, consultant and trainer in Washington, DC, employed for several years with the Department of Housing and Urban Development; Marcia Buchanan, CPA, CGFM, Assistant Director, GAO; John Fisher, CPA, Director NEAR of the U.S. Department of Health and Human Services in Kansas City, MO; Mary Foelster, CPA, AICPA Director and Accounting; Charles Landes, CPA, AICPA Vice President Professional Standards; and Jill R. O Brien, project manager of the Federal Audit Clearinghouse of the U.S. Bureau of the Census in Washington, DC. S newedition Text Regular $ RSZ AICPA Member $ DVD/Manual* Regular $ RSZ AICPA Member $ Additional Manual Regular $93.75 for DVD** AICPA Member $ RSZ *(180-min. video) The DVD disk contains the video presentation and a viewable copy of the Manual. **The Additional Manual is for group study training only. Unlike other formats, it has no exam answer sheet and cannot be used to earn self-study credit. GAU Choose from these convenient self-study course formats Text Format The traditional text format delivers quality guidance in print DVD/Manual Format The videocourse in DVD/Manual format is ideal for either on-site group training or individual selfstudy. Lively, expert instruction on video and a printed manual make learning easy and fun. Webcast CD-ROM/Manual Format Timely, relevant multimedia programs in a portable CD format are based on live webcasts and feature the best and brightest in the profession. Interactive CD-ROM Format Interactive multimedia with printable study guides makes this a handy and easily portable CPE learning tool. Please check website for updates. Order Today

8 CPE Self-Study Accounting, Auditing & Attest Governmental & Nonprofit Annual Update ( Edition) Ideal for self-study or on-site training! Choose Text or DVD/Manual (Text available early June; DVD/Manual available early July) LEVEL Update Governmental Accounting, AUTHOR/VIDEO MODERATOR W.A. Broadus, Jr., CPA, CGFM LEVEL Update PRELIMINARY CPE CREDIT Text-20 (Governmental Accounting-6, Governmental Auditing-14); DVD/Manual-25 (Governmental Accounting-8, -17) YELLOW BOOK HOURS Text-TBD; DVD/Manual-TBD SAVE 20 % Text STND1 Regular $ AICPA Member $ DVD/Manual* STND1 Regular $ AICPA Member $ Change is inevitable and at times overwhelming if you are unprepared. Ensure that you are current in governmental and not-for-profit accounting and auditing. This course is designed to help you understand the latest accounting and auditing developments affecting governments and not-for-profits. Review the July 2007 Yellow Book and related GAO guidance that has subsequently been issued Review the federal study on A-133 audit quality and its potential ramifications on future A-133 audits Understand the effect of SAS No. 112 on Yellow Book and A-133 engagements Review the status of the 2008 Data Collection Form Understand the latest standards issued by the AICPA relating to nonprofits and governments and also standards on the horizon Plan for new pronouncements issued or pending by the FASB and the GASB PREREQUISITE Basic knowledge and experience in governmental and nonprofit accounting and auditing In the video, W.A. Broadus, Jr., CPA, CGFM, president of W.A. Broadus, Jr., CPA, PC, a respected consultant in the governmental and nonprofit area, employed for several years with the GAO, and author of many AICPA professional development courses, interviews David R. Bean, CPA, director of research and technical activities of the Governmental Accounting Standards Board in Norwalk, CT; Peter B. Bell, CPA, CGFM, consultant and trainer in Washington, DC, employed for several years with the Department of Housing and Urban Development; Marcia Buchanan, CPA, CGFM, Assistant Director, GAO; Allen L. Fetterman, CPA, retired partner of Loeb & Troper and lecturer; John Fisher, CPA, Director NEAR of the U.S. Department of Health and Human Services in Kansas City, MO; Mary Foelster, CPA, AICPA Director and Accounting; Charles Landes, CPA, AICPA Vice President Professional Standards; Jill R. O Brien, project manager of the Federal Audit Clearinghouse of the U.S. Bureau of the Census in Washington, DC; and James S. Remis, CPA, partner, Federman, Lally & Remis LLC, in Farmington, CT; and Joel Tanenbaum, CPA, AICPA Technical Manager Accounting Standards. S newedition Text Regular $ RSZ AICPA Member $ DVD/Manual* Regular $ RSZ AICPA Member $ Additional Manual Regular $93.75 for DVD** AICPA Member $ RSZ GNAU *(285-min. video) The DVD disk contains the video presentation and a viewable copy of the Manual. **The Additional Manual is for group study training only. Unlike other formats, it has no exam answer sheet and cannot be used to earn self-study credit. Important Note: This course is a combination of the self-study courses Governmental Accounting and Auditing Update ( Edition) and Nonprofit Auditing and Accounting Update ( Edition). 8 GOVERNMENT & NOT-FOR-PROFIT Spring/Summer 2008 Please check website for updates.

9 quickonlineordering 1 go to 2 enter CODE 3 click SEARCH Nonprofit Auditing and Accounting Update ( Edition) Ideal for self-study or on-site training! Choose Text or DVD/Manual (Text available early June; DVD/Manual available early July) LEVEL Update Governmental Accounting, AUTHOR/VIDEO MODERATOR W.A. Broadus, Jr., CPA, CGFM LEVEL Update PRELIMINARY CPE CREDIT Text-16 (Governmental Accounting-3; Governmental Auditing-13); DVD/Manual-19 (Governmental Accounting-4; -15) YELLOW BOOK HOURS TBD SAVE 20 % Text STND1 Regular $ AICPA Member $ DVD/Manual* STND1 Regular $ AICPA Member $ Ever have a discussion with a client or auditor regarding a recent not-for-profit accounting or auditing development and not have a clue regarding what they were talking about? Get more than just a clue, solve the entire case through this timely update designed to help you understand the latest accounting and auditing developments affecting not-for-profits. Review key accounting and reporting issues for not-for-profits Plan for new pronouncements issued or pending by the FASB that will affect not-for-profits Review the July 2007 Yellow Book and related GAO guidance that has subsequently been issued Review the federal study on A-133 audit quality and its potential ramifications on future A-133 audits Understand the effect of SAS No. 112 on Yellow Book and A-133 engagements Understand the latest standards issued by the AICPA relating to not-for-profits and also standards on the horizon PREREQUISITE Knowledge of nonprofit auditing and accounting In the video, W.A. Broadus, Jr., CPA, CGFM, president of W.A. Broadus, Jr., CPA, PC, a respected consultant in the governmental and nonprofit area, employed for several years with the GAO, and author of many AICPA professional development courses, interviews Peter B. Bell, CPA, CGFM, consultant and trainer in Washington, DC, employed for several years with the Department of Housing and Urban Development; Marcia Buchanan, CPA, CGFM, Assistant Director, GAO; Allen L. Fetterman, CPA, retired partner of Loeb & Troper and lecturer; John Fisher, CPA, Director NEAR of the U.S. Department of Health and Human Services in Kansas City, MO; Mary Foelster, CPA, AICPA Director and Accounting; Jill R. O Brien, project manager of the Federal Audit Clearinghouse of the U.S. Bureau of the Census in Washington, DC; James S. Remis, CPA, partner, Federman, Lally & Remis LLC, in Farmington, CT; and Joel Tanenbaum, CPA, AICPA Technical Manager Accounting Standards. S newdvdformat Text Regular $ RSZ AICPA Member $ DVD/Manual* Regular $ RSZ AICPA Member $ Additional Manual Regular $93.75 for DVD** AICPA Member $ RSZ *(195-min. video) The DVD disk contains the video presentation and a viewable copy of the Manual. **The Additional Manual is for group study training only. Unlike other formats, it has no exam answer sheet and cannot be used to earn self-study credit. NAU Order Today

10 CPE Self-Study Accounting, Auditing & Attest Audits of HUD-Assisted Projects Available early June LEVEL Basic HUD AUTHOR Max E. Hunt, MBA, CPA and Peter B. Bell, CPA LEVEL Basic RECOMMENDED CPE CREDIT 16 YELLOW BOOK HOURS 16 Gain in-depth, hands-on information regarding HUD organization, programs, policies and procedures. Review the professional standards affecting specific federal programs. Understand which HUD programs require audited financial statements Comply with specific HUD regulations, contracts and procedures Understand the effect that Government Auditing Standards (Yellow Book), AICPA standards, OMB requirements and the Consolidated Audit Guide have on the design of the audit plan PREREQUISITE Basic knowledge of auditing HUD-assisted projects VALUE AID! Consolidated Audit Guide for Audits of HUD Programs Text Regular $ RSZ AICPA Member $ Foundations in Governmental Accounting Available mid-may LEVEL Basic FGAC Governmental Accounting AUTHOR Bruce Chase, Ph.D., CPA LEVEL Basic RECOMMENDED CPE CREDIT 16 YELLOW BOOK HOURS 16 Are you just starting to work in the governmental arena? Have you worked in the governmental arena for years but need a refresher to keep up with recent changes? If so, this is the course for you. This course features the fundamental tenets of governmental accounting and reporting in today s environment. Learn more than the buzz words, learn the underlying concepts and how they are applied. Understand the critical elements that make up governmental accounting and reporting Confidently work with or in the governmental environment Recognize the nuances involved in governmental accounting and reporting PREREQUISITE None VALUE AID! State and Local Governments AICPA Audit and Accounting Guide Text Regular $ RSZ AICPA Member $ GOVERNMENT & NOT-FOR-PROFIT Spring/Summer 2008 Please check website for updates.

11 quickonlineordering 1 go to 2 enter CODE 3 click SEARCH Workpaper Techniques for Government and Nonprofit Organizations LEVEL Basic WPT AUTHOR Rhett D. Harrell, CPA LEVEL Basic RECOMMENDED CPE CREDIT 14 YELLOW BOOK HOURS 14 Learn to prepare the work papers needed to complete a government or nonprofit audit. Increase your performance with practical, timesaving techniques. Avoid common preparation problems by applying proven, effective strategies. Efficiently and effectively audit local government and nonprofit organizations Coverage of SAS No. 103, Audit Documentation PREREQUISITE None Text Regular $ RSZ AICPA Member $ Accounting and Reporting Practices of Not-for-Profit Organizations Available mid-may FSNPO Governmental Accounting AUTHOR Clifford D. Brown, Ph.D., CPA RECOMMENDED CPE CREDIT 20 YELLOW BOOK HOURS 20 Understand and apply the requirements of FASB and AICPA pronouncements to your not-for-profit clients. Consider real-world financial statements, cases and problems faced by CPAs with not-for-profit clients and by executives of not-forprofit organizations. Understand note disclosures unique to not-for-profits Gain knowledge of presentation requirements and choices allowed under GAAP Solve problems involving dues, content of financial statements and allocation of costs relating to fundraising PREREQUISITE Experience in the not-for-profit environment VALUE AIDS! Not-for-Profit Organizations AICPA Audit and Accounting Guide and the AICPA s Checklists and Illustrative Financial Statements for Not-for-Profit Organizations Text Regular $ RSZ AICPA Member $ Order Today

12 CPE Self-Study Accounting, Auditing & Attest Analytical Procedures for Nonprofit Organizations EO-APF AUTHOR Phil Sherman, CPA RECOMMENDED CPE CREDIT 8 YELLOW BOOK HOURS 8 If an organization isn t efficient, it isn t going to succeed. With this course, you can learn how to measure a nonprofit organization s strength and efficiency, as well as the effectiveness of its mission accomplishment. Develop and apply unique methods of analysis for nonprofit organizations Understand what analytical procedures are telling you Learn ratio, trend and financial statements analysis techniques Develop an arsenal of analytical procedures that can be used either within a nonprofit organization or by external auditors PREREQUISITE Experience with nonprofit organizations Text Regular $ RSZ AICPA Member $ Auditing Nonprofits: Tips and Traps Available mid-may ANTT AUTHOR Phil Sherman, CPA RECOMMENDED CPE CREDIT 14 YELLOW BOOK HOURS 14 Auditing nonprofits is a challenge. Nonprofits and for-profits have inherent differences in structure, operation and reporting. Auditors encounter a variety of clients with limited resources, quirky terminology and unusual reporting. This course will equip you to understand essential aspects of auditing nonprofits and offer practical tips to guide you through possible traps encountered along the way. Recognize key accounting and reporting issues that make nonprofit clients different from other entities and adjust the audit for them Understand the operational differences of the nonprofit industry and effectively adjust the audit to address them Plan audits utilizing common techniques and tools used in nonprofit auditing PREREQUISITE General audit experience and knowledge of nonprofit accounting VALUE AID! Not-for-Profit Organizations AICPA Audit and Accounting Guide Text Regular $ RSZ AICPA Member $ GOVERNMENT & NOT-FOR-PROFIT Spring/Summer 2008 Please check website for updates.

13 quickonlineordering 1 go to 2 enter CODE 3 click SEARCH Cost Allocation in Nonprofits: Who Gets It? Governmental Accounting AUTHOR David Harr, Ph.D., CPA RECOMMENDED CPE CREDIT 12 YELLOW BOOK HOURS 12 Gain vital insights into issues relating to cost assignments and allocations for not-for-profit organizations. Learn not only the theory behind cost assignment and allocation techniques but also the application of those techniques. Develop and apply cost-allocation methods for not-for-profit organizations Understand cost allocation for activities that include fundraising Develop a better understanding of functional expense reporting Understand how cost allocations can affect a not-for-profit organization PREREQUISITE Experience with nonprofit organizations Text Regular $ RSZ AICPA Member $ CAMN Not-For-Profit Organizations Strategic Briefing 2007/2008 Accounting, Auditing MODERATOR John F. Hudson, CPA RECOMMENDED CPE CREDIT 6 (Accounting-3, Auditing-3) YELLOW BOOK HOURS 6 Based on an AICPA Webcast. For more information, please go to This course addresses current industry developments and emerging practice issues relating to not-for-profit organizations (NPOs). You will learn about current accounting, auditing and regulatory developments, including the effect of recently issued pronouncements on both preparers and auditors of not-for-profit financial statements. This program is intended to help you better analyze: The industry and economic developments affecting audits of not-for-profit organizations Recent regulatory developments The implications of recently issued accounting and auditing pronouncements affecting this year s engagement Significant issues on the horizon affecting NPOs PREREQUISITE Basic familiarity with accounting and auditing for not-for-profit organizations CD-ROM Regular $ HSRSZ AICPA Member $ NFP07 Order Today

14 CPE Self-Study Accounting, Auditing & Attest Fraud in the Governmental and Not-for-Profit Environments: What a Steal! Available mid-may FITG AUTHOR Lynda M. Dennis, Ph.D., CPA, CGFO RECOMMENDED CPE CREDIT 12 YELLOW BOOK HOURS 12 Detecting fraud in the governmental and not-for-profit environments is particularly difficult for several reasons, including their unconventional revenue and expense streams, typically understaffed accounting departments and the nature of their operations. This course will discuss the auditor s responsibility to detect fraud and typical types of fraud noted in these sectors of the economy. Understand the auditors responsibility to detect fraud under AU 316 Recognize common frauds committed in the government and not-forprofit sectors Recognize conditions that can lead to fraud before it occurs PREREQUISITE Knowledge of government and not-for-profit sectors VALUE AID! Consideration of Fraud in a Financial Statement Audit SAS No. 99 Text Regular $ RSZ AICPA Member $ Frequent Frauds Found in Governments and Not-For-Profits AUTHOR Lynda M. Dennis, Ph.D., CPA, CGFO RECOMMENDED CPE CREDIT 10 YELLOW BOOK HOURS 10 Rather than speaking generically about fraud, let us be specific. What common frauds occur in governments and not-for-profits, and how could they have been avoided? Through an informative case-study approach, this course illustrates common frauds that make headlines and damage the reputations of government and not-for-profit organizations. Avoid the theory and confront the reality. Recognize situations conducive to personnel frauds, fraudulent charging of expenses to grants and overriding purchasing controls Tackle cases involving personal use of governmental and not-for-profit assets, kickbacks and fictitious pledges PREREQUISITE Knowledge of government and not-for-profit sectors VALUE AID! Copy of AU 316, Consideration of Fraud in a Financial Statement Audit Text Regular $ RSZ AICPA Member $ FFGN 14 GOVERNMENT & NOT-FOR-PROFIT Spring/Summer 2008 Please check website for updates.

15 quickonlineordering 1 go to 2 enter CODE 3 click SEARCH Not-for-Profit Accounting & Reporting: From Start to Finish Governmental Accounting AUTHOR Bruce Chase, Ph.D., CPA RECOMMENDED CPE CREDIT 12 YELLOW BOOK HOURS 12 The accounting and reporting requirements for not-for-profits are uniquely designed to provide transparency about an organization s financial position and how it uses its resources. This uniqueness, however, sometimes leads to confusion among users and even accountants not familiar with the appropriate application of the requirements. This course examines the key not-for-profit accounting and reporting requirements and succinctly explains their application. Understand the critical elements that make up not-for-profit accounting and reporting Confidently work with or in the not-for-profit environment Recognize the nuances involved in not-for-profit accounting and reporting PREREQUISITE Experience in the not-for-profit environment Text Regular $ RSZ AICPA Member $ NPAR Governmental Accounting and Reporting: Putting It All Together GAR Governmental Accounting AUTHOR G. Robert Smith, Jr., Ph.D., CPA, CGFM RECOMMENDED CPE CREDIT 12 YELLOW BOOK HOURS 12 Governments use funds what else do I need to know? Quite a bit if you are going to audit or practice governmental accounting. This course goes deep into the accounting and reporting issues for state and local governments. Learn how to effectively and efficiently navigate the complexities of government accounting and reporting. Understand the key issues in governmental accounting and reporting Gain an understanding of the meaning behind the madness that is governmental accounting and reporting Understand how to convert the fund financial statements to the government-wide statements PREREQUISITE Knowledge of governmental accounting and reporting Text Regular $ RSZ AICPA Member $ Order Today

16 CPE Self-Study Accounting, Auditing & Attest State & Local Government Strategic Briefing 2007/2008 Governmental Accounting, MODERATOR John F. Hudson, CPA RECOMMENDED CPE CREDIT 8 (Governmental Accounting-4, -4) YELLOW BOOK HOURS TBD Based on an AICPA Webcast. For more information, please go to This course shows a strategic look at what s important in the governmental accounting and auditing area. The program addresses recently issued GASB pronouncements affecting both preparers and auditors, features highlights of recently issued generally accepted auditing standards and discusses the latest updates to the AICPA Audit and Accounting Guide, Audits of State and Local Governments. This program is intended to help you: Analyze industry and economic developments affecting audits of state and local governments Identify recent regulatory developments Identify potential implementation issues associated with the new governmental financial reporting model Analyze the implications of recently issued GASB pronouncements Identify the latest information in the AICPA Audit and Accounting Guide, Audits of State and Local Governments and other updates on important auditing developments Identify future changes in GAAP reporting and what s on the horizon from an auditing perspective PREREQUISITE None CD-ROM Regular $ HSRSZ AICPA Member $ SLG07 Religious and Other Faith-Based Nonprofits: Tax, Accounting and Management Accounting, Tax, Finance AUTHOR Phil Sherman, CPA RECOMMENDED CPE CREDIT 8 (Accounting-3, Tax-2, Finance-3) There are probably more than two million nonprofit organizations operating in the United States today. A large percentage of those are religious, religious-affiliated or based, to some degree, on principles of faith. In some respects these nonprofits are like most other nonprofits. Religious and other faith-based nonprofits do have some unique characteristics, however, and they affect management, tax and accounting issues. This course takes a look at all three areas from the standpoint of managing for efficiency and mission effectiveness, compliance with laws and regulations and consistency and transparency of financial reporting. Understand what a faith-based organization is Become acquainted with the origin of and the rather short history of Faith-Based and Community Initiative (FBCI) Become familiar with the definitions and nature of the various types of nonprofit entities that are generically known as religious Understand the importance of internal controls and the issue of fraud protection to religious organizations Understand the principles underlying the presentation of financial information of a faith-based organization Be able to design financial statements to fit a particular type of religious or other faith-based nonprofit organization PREREQUISITE None Text Regular $ RSZ AICPA Member $ RFBN 16 GOVERNMENT & NOT-FOR-PROFIT Spring/Summer 2008

17 quickonlineordering 1 go to 2 enter CODE 3 click SEARCH Advanced Accounting and Auditing Problems for NPOs LEVEL Advanced EO-AAA Governmental Accounting, AUTHOR Charles Kirkland, CPA LEVEL Advanced RECOMMENDED CPE CREDIT 8 (Governmental Accounting-4, -4) YELLOW BOOK HOURS 8 This advanced course uses case studies to address areas where nonprofit organizations have accounting and reporting alternatives. Focus on acceptable solutions for difficult accounting and reporting problems facing nonprofits and their auditors. Understand selected applications of FASB No. 136, SOP 98-2, SAS No.99, and SAS No. 112 Tackle issues related to donor restrictions, expense allocations, donated materials and services, and revenue recognition PREREQUISITE Experience in accounting and reporting for not-for-profit organizations Text Regular $ RSZ AICPA Member $ Advanced Auditing of HUD-Assisted Projects Available early June LEVEL Advanced EO-AHUD AUTHOR Max E. Hunt, MBA, CPA and Peter B. Bell, CPA LEVEL Advanced RECOMMENDED CPE CREDIT 12 YELLOW BOOK HOURS 12 Written by well-known CPAs Max Hunt and Peter Bell, this course offers insights into compliance pitfalls for HUD-assisted housing owners and managers and details how you can take advantage of new possibilities. Learn to recognize and apply the latest changes in the federally assisted housing industry and efficiently plan, perform and report on a HUD-assisted engagement. The course includes coverage of the Consolidated Audit Guide for Audits of HUD Programs. You will also uncover the effects of OMB Circular A-133 on HUD-assisted nonprofit entities. Efficiently plan, perform and report on a HUD-assisted engagement Recognize and apply announced changes affecting the federally assisted housing industry PREREQUISITE Completion of the AICPA course Audits of HUD-Assisted Projects or equivalent knowledge VALUE AID! Consolidated Audit Guide for Audits of HUD Programs Text Regular $ RSZ AICPA Member $ Please check website for updates. Order Today

18 CPE Self-Study General Management/Taxation Managing Nonprofit Organizations Like a Business Business Management & Organization AUTHOR Phil Sherman, CPA RECOMMENDED CPE CREDIT 10 YELLOW BOOK HOURS 10 Text RSZ Regular $ AICPA Member $ The corporate world has used a well-defined set of financial management tools for years. Nonprofit organizations have been encouraged to adopt those tools in order to manage their operations like a business. Explore these tools and how to modify them for the unique characteristics of nonprofit operations and systems. Examine the finance function in a nonprofit organization Identify the unique accounting rules applicable to nonprofit organizations Design appropriate planning and budgeting systems Monitor compliance with government and grantor requirements Evaluate financial conditions and operating results Build cash management, investment and financing programs PREREQUISITE Experience in accounting systems and nonprofit reporting EO-MNO Form 990: AICPA s Answer to Unlocking the Tax Complexities Available mid-june LEVEL Basic Taxes AUTHOR Robert R. Lyons, CPA LEVEL Basic PRELIMINARY CPE CREDIT 12 YELLOW BOOK HOURS TBD Text RSZ Regular $ AICPA Member $ Form 990, once a relatively simple form, has been completely rewritten and become more complex. Not only are CPAs required to perform numerical computations, but they must now answer probing IRS questions. Become familiar with and understand the newly revised Form 990 with instructions Complete the 990 tax form Solve unique filing problems Handle extensive compensation reporting PREREQUISITE None revised EO-F990 Nonprofit Organizations: Guide to Advanced Tax Planning Available mid-june Taxes AUTHOR Robert R. Lyons, CPA RECOMMENDED CPE CREDIT 17 YELLOW BOOK HOURS 17 Text RSZ Regular $ AICPA Member $ This course provides specific, practical coverage of the issues bedeviling CPAs who work for or advise nonprofits. You ll get the latest on avoiding unrelated business income (UBI), use of for-profit subsidiaries and joint ventures, excess benefit rules, compliance and lobbying along with savvy solutions to the problems taxing today s NPO. Identify, develop and implement practical solutions to increasingly complex nonprofit tax issues Understand the impact of the new intermediate sanctions IRS guidelines for nonprofits PREREQUISITE Basic knowledge of nonprofit taxation EO-TAX 18 GOVERNMENT & NOT-FOR-PROFIT Spring/Summer 2008 Please check website for updates.

19 Publications State and Local Governments Audit and Accounting Guide SAVE 10 % see pg. 22 newedition Updated as of March 1, 2008, this Guide reflects new auditing and accounting standards and other guidance relevant to audits of state and local governments, including: Planning and performing audits under the Risk Assessment Statements on Auditing Standards (SAS ) GASB pronouncements No. 50, No. 51 and No Paperback Regular $ RSZ AICPA Member $69.00 (coming soon) State and Local Governmental Developments 2008 Audit Risk Alert SAVE 10 % see pg. 22 newedition Developed for the auditor who needs to know what risks and issues are present when it comes to auditing the financial statements of state and local governments, this audit risk alert addresses: regulatory and legislative developments, including IRS rulings, recent GASB pronouncements and guidance; and economic and industry developments. This valuable resource will help strengthen the integrity of your audits and help ensure that your planning procedures encompass everything that could affect your audit Paperback Regular $ RSZ AICPA Member $35.00 (coming soon) Applying OCBOA in State and Local Governmental Financial Statements Every day, accountants and auditors of many small- to-medium-sized state or local governments face the reality of preparing financial statements for governmental entities under a comprehensive basis of accounting other than generally accepted accounting principles (OCBOA). The professional guidance on OCBOA financial statements is limited and sometimes confusing, but this new Practice Aid makes sense of the applicable standards and provides practical guidance Paperback Regular $ RSZ AICPA Member $59.00 Order Today

20 Publications Checklists and Illustrative Financial Statements for Not-for-Profit Organizations SAVE 10 % see pg. 22 Containing exhaustive checklists designed to ensure compliance with all required financial statement disclosures, this Practice Aid serves the needs of auditors of financial statements working in the not-for-profit industry. Moreover, the illustrative financial statements provide useful examples of presenting necessary disclosures and financial statement components Paperback Regular $ RSZ AICPA Member $39.00 Not-for-Profit Organizations Audit and Accounting Guide SAVE 10 % see pg. 22 newedition Updated with conforming changes as of March 1, 2008, this book provides guidance in planning and performing audits under the risk assessment standards (SAS Nos ), and additional guidance on the auditor s responsibilities as set forth in SAS Nos , including identifying and reporting internal control deficiencies, understanding the link between the auditor s consideration of fraud and the auditor s assessment of risk. This edition covers: FASB Statements 157 and 159, both concerning Fair Value FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes an interpretation of FASB Statement No. 109 and the related FSP Fin Paperback Regular $ RSZ AICPA Member $69.00 Not-for-Profit Organizations Industry Developments 2008 Audit Risk Alert SAVE 10 % see pg. 22 newedition This Audit Risk Alert provides an analysis of recent economic, industry, technical, regulatory and professional developments applicable to auditors of not-for-profit organizations, such as: Risk Assessment Standards (SAS Nos ) SAS Nos. 112 and 114 A discussion of the results of the federal study on single audit quality IRS activities regarding not-for-profit organizations in 2008 Uniform Prudent Management of Institutional Funds Act (UPMIFA) developments Fair Value Accounting 2008 Paperback Regular $ RSZ AICPA Member $39.00 (coming soon) 20 GOVERNMENT & NOT-FOR-PROFIT Spring/Summer 2008

21 quickonlineordering 1 go to 2 enter CODE 3 click SEARCH Accounting Trends and Techniques Not-for-Profit Organizations By: Richard F. Larkin, CPA and Allen L. Fetterman, CPA Illustrative disclosures for not-for-profit organizations! For over 55 years, Accounting Trends & Techniques had provided readers with commentary, illustrations and example financial statement disclosures. We took the best practices and experiences and created Accounting Trends & Techniques Not-for-Profit Organizations to help further understanding for those preparing financial statements for not-for-profit organizations Paperback Regular $ RSZ AICPA Member $65.00 Beyond Vision and Mission Reaching Operational and Financial Goals in Governments and NPOs Learn how to identify specific tactics whether for the entire organization, department, agency or program and ensure the correct mix of strategic decisions are prioritized, initiated and managed. Each chapter in this 248-page Guide describes the CPA s vital role in the strategic implementation process and will show you how to: Conduct a preliminary planning process Identify mandates; review mission and values Perform environmental scanning Review operations/budget and develop strategies Create scorecard Develop indicators/measures Implement/integrate plan and scorecard Evaluate and modify plan CD-ROM contains all the illustrations from the book ready to customize for your practice Paperback + CD-ROM Regular $ RSZ AICPA Member $54.00 Order Today

22 Conferences AICPA National Not-for-Profit Industry Conference June 18 20, 2008 Gaylord National, National Harbour, MD (Washington, DC, area) Preconference Optional Workshops: Wednesday, June 18, 2008 National Governmental Accounting and Auditing Update (GAAC) East August 18 19, 2008 JW Marriott Hotel Pennsylvania Avenue Washington, DC Preconference Optional Workshops: Wednesday, August 20, 2008 National Governmental Accounting and Auditing Update (GAAC) West September 22 23, 2008 Hyatt Regency Tech Center Denver, CO Preconference Optional Workshops: Sunday, September 21, 2008 For more information or to register for any of these conferences, please go to GSA Schedule Contract The AICPA is a GSA Schedule Contract holder. You can cut through the red tape and quickly and easily order AICPA products following the guidelines of FAR 8.4. Greater ease of ordering through GSA Advantage! (GSA s online ordering system) and Blanket Purchase Agreements will help satisfy your needs quickly and in a timely manner. Competitive prices: pricing requirements have been met No CBD synopsis requirements Volume purchase prices: pre-negotiated No order limitations Flexible purchase options: easy BPAs and Teaming Arrangements Reduction in acquisition time The GSA schedule contract is available for use by executive departments of the federal government and other federal agencies and organizations under authority of the Federal Property and Administrative Services Act of 1949, as amended. Quantity Discounts Order three or more CPE self-study courses or videocourse additional manuals and get special discounts: COMPLETE SELF-STUDY COURSES OR ADDITIONAL MANUALS % off % off % off % off % off When you order online at the online shopping cart will automatically calculate your volume discounts. CPE Self-Study Standing Order Option Save 20% today! Receive a 20% discount now on your current purchase when you choose the Standing Order Option. Next year, and subsequent years, you ll receive the new edition, automatically, at a 10% discount. If you wish to be removed from the Standing Order list please contact the AICPA. Please be sure to mention promotion code STND1 when ordering by phone, mail or fax to receive your 20% discount. When ordering online be sure the Standing Order Option box is checked. Publications Standing Order Option - Save 10% today! Receive a 10% discount now on your current purchase when you choose the Standing Order Option. Next year, and subsequent years, you ll receive the new edition automatically, at a 10% discount. If you wish to be removed from the Standing Order list please contact the AICPA. Please be sure to mention promotion code STND when ordering by phone, mail or fax to receive your 10% discount. When ordering online be sure the Standing Order Option box is checked. You may be removed from the Standing Order list, simply by contacting the AICPA Service Center at % SATISFACTION GUARANTE E AICPA Satisfaction Guarantee If you are not 100% satisfied with any product, you may return it to us, provided it is in saleable condition, within 60 days of shipping date, for a full refund or credit. 22 GOVERNMENT & NOT-FOR-PROFIT Spring/Summer 2008