Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:47 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
[not classified]
yeb
ITA-TSE
Income Tax Accounting
ugf
FFMD-C14
Financial Forecasting: Forecasting
Prerequisites, Using the Basic Forecasting
Finance
1 hr
Basic
ugg
FFMD-C14
Finance
1 hr
Basic
ugh
FFMD-C14
Finance
1 hr
Basic
yap
ITF
Financial Forecasting: Management Uses of
Forecasting Technique, Using Forecasting to
Plan Capital Structure, Forecasting Balance
Sheet, Forecasting the Income Statement
Financial Forecasting: Reconciling Income
Statement & Balance Sheet, Growth
Mismanagement, Maximum Sustainable
Growth, Forecasting Sales, Integrating % Sales
with Cash Needs
Individual Tax Fundamentals
Taxes
12.5 h
Basic
yat
WPD
Workpaper Documentation
Taxes
1 hr
Basic
ybd
SCF
S Corporation Fundamentals
Taxes
9 hrs
Basic
ydg
TCC
Taxation of Corporations
Taxes
12.5 h
Intermediate
ybh
STDT
Skills to Desk - Business Writing
Communications
3.5 hr
Basic
ydv
F9B
Form 990
Taxes
8 hrs
Intermediate
ygs
APL-TSE
Advanced Taxation Partnerships & LLCs
Taxes
14.5 h
Advanced
ygk
ADVTA-TSE
Advanced Income Tax Accounting
Taxes
12.5 h
Advanced
yha
ETT-TSE
Advanced Estate & Trust Taxation
Taxes
7 hrs
Advanced
yfu
IBA-TSE
Introduction to Business Acquisitions
Taxes
20.5 h
Intermediate
yby
AMP
Accounting Methods and Periods
Taxes
2.5 hr
Intermediate
yeg
CFE-TSE
Choice of and Formation of Entity
Taxes
9 hrs
Intermediate
Page 1 of 66
Taxes
8 hrs
Intermediate
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:48 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
[not classified]
yfk
ATPSC-TSE
Advanced Tax Strategies for S Corporations
uju
AFKP-C14
Auditing 401(k) Plans: Statement of Net Assets
Available for Benefits
Auditing
2 hrs
Basic
ujt
AFKP-C14
Auditing 401(k) Plans: Internal Control Structure
Auditing
1 hr
Basic
ujs
AFKP-C14
Auditing 401(k) Plans: Planning
Auditing
2 hrs
Basic
ujr
AFKP-C14
Auditing 401(k) Plans: Introduction and
Background
Auditing
1 hr
Basic
yhg
IRS-TSE
IRS Audits
Taxes
4.5 hr
Advanced
ygd
ADVMA-TS
Advanced Mergers, Acquisitions, and Sales
Taxes
16 hrs
Advanced
ycc
STDC
Skills to Desk - Communication
ycr
MST
Multistate Taxation
ujv
AFKP-C14
Auditing 401(k) Plans: Statement of Changes in
Net Assets Available for Benefits
yfc
AIT-TSE
Advanced Individual Taxation
Taxes
17 hrs
Intermediate
yes
ETP-TSE
Estate & Trust Primer
Taxes
16 hrs
Intermediate
yhw INT-TSE
International Taxation
Taxes
23 hrs
Advanced
ybv
TPT-TSE
Taxation of Property Transactions
Taxes
5 hrs
Intermediate
ybl
CCD
Capitalized Costs and Depreciation
Taxes
5.5 hr
Basic
yck
TFLP
Tax Fundamentals of LLCs and Partnerships
Taxes
13 hrs
Intermediate
1040 Tax Return Workshop
Page 2 of 66
Taxes
12.5 h
Intermediate
Communications
4 hrs
Intermediate
Taxes
9.5 hr
Intermediate
Auditing
1 hr
Basic
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:48 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
1040 Tax Return Workshop
qns
IITW
1040 Workshop: Medical Expenses, Taxes, &
Interest; Charitable Contributions & Casualty &
Theft Loss
1040 Workshop: Kiddie Tax, Estimates, Add'l
Medicare Tax on Wages & Unearned Income;
Tax Credits
1040 Workshop: Business and Rental
Transactions - Hobby Losses and Passive
Losses
1040 Tax Return Workshop: Filing
Requirements and Personal Exemptions
Taxes
3 hrs
Intermediate
qnv
IITW
Taxes
3 hrs
Intermediate
qnk
IITW
Taxes
1 hr
Intermediate
qng
IITW
Taxes
1 hr
Intermediate
qnh
IITW
Taxes
3 hrs
Intermediate
IITW
1040 Workshop: Dividends and Interest,
Compensation Issues and Nontaxable
Employee Fringe Benefits
1040 Workshop: Tax Computations
qnu
Taxes
1 hr
Intermediate
qnj
IITW
1040 Workshop: Gross Income Exclusions
Taxes
1 hr
Intermediate
qnl
IITW
1040 Workshop: Methods, Home Offices, Vac.
Homes, Bad Debts, Bus. Expenses, Travel &
Entertainment
1040 Workshop: Depreciation and Amortization
Taxes
3 hrs
Intermediate
Taxes
2 hrs
Intermediate
qnm IITW
qnn
IITW
1040 Workshop: Property Transactions - Gain
and Loss Issues
Taxes
2 hrs
Intermediate
qno
IITW
1040 Workshop: Property Transactions - Capital
vs. Ordinary Income
Taxes
1 hr
Intermediate
qnq
IITW
Taxes
1 hr
Intermediate
qnr
IITW
Taxes
2 hrs
Intermediate
qnt
IITW
1040 Workshop: Adjustments to Income Educator Expenses and Self-Employed
Retirement Plans
1040 Workshop: Adjustments to Income Education Expenses and Health Savings
Accounts
1040 Workshop: Itemized Deductions Miscellaneous
Taxes
1 hr
Intermediate
qnp
IITW
1040 Workshop: Property Transactions Nonrecognition Provisions
Taxes
2 hrs
Intermediate
Page 3 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:48 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
1040 Tax Return Workshop
qni
IITW
Taxes
3 hrs
Intermediate
2013 Corporate Income Tax Boot Camp:
Personal Service Corporations and Limited
Liability Companies
2013 Corporate Income Tax Boot Camp:
Bankruptcy, Tax Differences, Net Operating
Losses, AMT
2013 Corporate Income Tax Boot Camp:
Corporation Tax Credits
Taxes
1 hr
Intermediate
Taxes
2 hrs
Update
Taxes
3 hrs
Intermediate
2013 Corporate Income Tax Boot Camp:
Passive Activity Loss & At-Risk Limitations, Mult.
Corporations
2013 Corporate Income Tax Boot Camp:
Personal Holding Co. & Accumulated Earnings,
Compliance
2013 Corporate Income Tax Boot Camp:
Income; Qualifications, Election, and Corporate
Taxes
2013 Corporate Income Tax Boot Camp:
Formation of a Corporation, Choosing an
Accounting Method
2013 Corporate Income Tax Boot Camp:
Expensing v. Capitalization
Taxes
2 hrs
Update
Taxes
2 hrs
Update
Taxes
3 hrs
Intermediate
Taxes
1 hr
Intermediate
Taxes
3 hrs
Intermediate
2013 Corporate Income Tax Boot Camp:
Retirement & Deferred Compensation;
Compensation & Benefits
2013 Corporate Income Tax Boot Camp:
Expenses, Other Deductions, Economic
Performance
2013 Corporate Income Tax Boot Camp: Sales,
Domestic Production Activities Deduction
Taxes
1 hr
Intermediate
Taxes
3 hrs
Intermediate
Taxes
2 hrs
Update
2013 Corporate Income Tax Boot Camp:
Amortization, Depreciation, and Section 179
Taxes
3 hrs
Update
1040 Workshop: Fringe Benefits, Retirement
Distributions, Earned Income Exclusions; Gross
Income
2013 Corporate Income Tax Boot Camp
qlz
CITW
qme CITW
qmf
CITW
qmg CITW
qmh CITW
qlw
CITW
qlv
CITW
qmb CITW
qly
CITW
qma CITW
qmd CITW
qmc CITW
Page 4 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:48 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
2013 Corporate Income Tax Boot Camp
qlx
CITW
2013 Corporate Income Tax Boot Camp: Basis,
Operations, and Distributions of S Corporations
Taxes
2 hrs
Intermediate
A&A Issues Facing CPAs
ras
TGNP
A&A Issues Facing CPAs: Fair Value
Accounting in Not-for-Profit Organizations
Accounting (Governmental)
1 hr
Update
ueo
TGNP-C14
A&A Issues Facing CPAs: Revenue Recognition
by Not-for-Profit Organizations
Accounting (Governmental)
1 hr
Update
rap
TGNP
raq
TGNP
Accounting (Governmental) 2 hrs
A&A Issues Facing CPAs: Nonexchange
Transactions in Government; NPO Accounting
for Special Events
A&A Issues Facing CPAs: Revenue Recognition Accounting (Governmental) 1 hr
by Not-for-Profit Organizations
rar
TGNP
rax
TGNP
rat
TGNP
rau
TGNP
A&A Issues Facing CPAs: Net Position &
Deferred Outflows and Inflows; Cost Allocation
uen
TGNP-C14
uev
TGNP-C14
uep
TGNP-C14
ueq
TGNP-C14
Accounting (Governmental)
A&A Issues Facing CPAs: Nonexchange
Transactions in Government; NPO Accounting
for Special Events
Auditing (Governmental)
A&A Issues Facing CPAs: Unique Issues in
Reporting on Financial Statements of
Governmental and Not-for-Profit Organizations
A&A Issues Facing CPAs: The Clarified Auditing Auditing (Governmental)
Standards; GASB Statement 61 - The Reporting
Entity
Accounting (Governmental)
A&A Issues Facing CPAs: Fair Value
Accounting in Not-for-Profit Organizations
uer
TGNP-C14
A&A Issues Facing CPAs: The Clarified Auditing
Standards; GASB Statement 61 - The Reporting
Entity
A&A Issues Facing CPAs: Unique Issues in
Reporting on Financial Statements of
Governmental and Not-for-Profit Organizations
A&A Issues Facing CPAs: Audits of Group
Financial Statements
A&A Issues Facing CPAs: Audits of Group
Financial Statements
Page 5 of 66
Update
Update
Auditing (Governmental)
1 hr
Update
Auditing (Governmental)
1 hr
Update
Auditing (Governmental)
1 hr
Update
Accounting (Governmental)
1 hr
Update
2 hrs
Update
1 hr
Update
1 hr
Update
1 hr
Update
1 hr
Update
Auditing (Governmental)
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:48 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
A&A Issues Facing CPAs
ues
TGNP-C14
A&A Issues Facing CPAs: Net Position &
Deferred Outflows and Inflows; Cost Allocation
Accounting (Governmental)
1 hr
Update
uet
TGNP-C14
A&A Issues Facing CPAs: Government Audit
Standards and Independence
Auditing (Governmental)
1 hr
Update
ueu
TGNP-C14
A&A Issues Facing CPAs: GASB Statement No.
67 - Financial Reporting for Pension Plans
Accounting (Governmental)
1 hr
Update
raw
TGNP
A&A Issues Facing CPAs: GASB Statement No.
67 - Financial Reporting for Pension Plans
Accounting (Governmental)
1 hr
Update
rav
TGNP
A&A Issues Facing CPAs: Government Audit
Standards and Independence
Auditing (Governmental)
1 hr
Update
Personnel/HR
1 hr
Basic
Accountant Retention and Outsourcing
nas
ARO
Accountant Retention and Outsourcing
Accounting & Auditing Annual Updates
qgx
AAUW
2013 Annual A&A Update: Overview of Current
Environment & Implications for Audit Planning
Auditing
3 hrs
Intermediate
qgt
AAUW
2013 Annual A&A Update: FASB Projects and
Exposure Drafts
Accounting
2 hrs
Intermediate
qgu
AAUW
2013 Annual A&A Update: Private Company
Financial Reporting
Accounting
1 hr
Intermediate
qgs
AAUW
2013 Annual A&A Update: Accounting
Standards Updates
Accounting
1 hr
Intermediate
qgw AAUW
2013 Annual A&A Update: Fair Value Accounting
Accounting
1 hr
Intermediate
qgy
AAUW
2013 Annual A&A Update: Overview of the ASB
Clarity Project
Auditing
2 hrs
Intermediate
qgz
AAUW
Auditing
3 hrs
Intermediate
qha
AAUW
2013 Annual A&A Update: Key Changes in Audit
Requirements Resulting from the ASB Clarity
Project
2013 Annual A&A Update: Overview of Recent
Guidance from the PCAOB
Auditing
2 hrs
Intermediate
Page 6 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:48 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Accounting & Auditing Annual Updates
qhb
AAUW
2013 Annual A&A Update: Compilation and
Review Update (Part 1 of 2)
Auditing
1 hr
Intermediate
qhc
AAUW
2013 Annual A&A Update: Compilation and
Review Update (Part 2 of 2)
Auditing
2 hrs
Update
qhd
AAUW
2013 Annual A&A Update: Overview of Recent
COSO Guidance
Auditing
2 hrs
Intermediate
qgv
AAUW
2013 Annual A&A Update: International
Financial Reporting Standards
Accounting
1 hr
Intermediate
2 hrs
Accounting & Auditing Supplements
rdn
AASUP14-1
Accounting & Auditing Supplement #1 - 2014
Accounting
qpn
AASUP13-4
Accounting & Auditing Supplement #4 - 2013
Taxes
qjl
AASUP13-2
Accounting & Auditing Supplement #2 - 2013
Accounting
3 hrs
Update
qor
AASUP13-3
Accounting and Auditing Supplement #3- 2013
Accounting
2 hrs
Update
pha
AASUP12-3
Accounting and Auditing Supplement: Fall 2012
Auditing
1 hr
Update
Accounting for Deferred Income Taxes:
Reporting & Disclosure Under ASC 740 - Theory
and Examples, FASB ASC 740-20 Intraperiod
Tax Allocation
Accounting for Deferred Income Taxes:
Accounting for Uncertainty in Income Taxes
Accounting
1 hr
Basic
Accounting
2 hrs
Basic
Accounting for Deferred Income Taxes:
Theoretical Concepts of FASB ASC 740,
Temporary Differences
Accounting for Deferred Income Taxes:
Reporting & Disclosure Under ASC 740 - Theory
and Examples, FASB ASC 740-20 Intraperiod
Tax Allocation
Accounting
2 hrs
Basic
Accounting
1 hr
Basic
1 hr
Update
Basic
Accounting for Deferred Income Taxes
rao
AIT
ran
AIT
ucu
AIT-C14
ucx
AIT-C14
Page 7 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:48 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Accounting for Deferred Income Taxes
ral
AIT
ucv
AIT-C14
ucw AIT-C14
ram
AIT
Accounting for Deferred Income Taxes:
Theoretical Concepts of FASB ASC 740,
Temporary Differences
Accounting for Deferred Income Taxes: FASB
ASC 740 - Identifying Tax Differences & 4Column Worksheet
Accounting for Deferred Income Taxes:
Accounting for Uncertainty in Income Taxes
Accounting
2 hrs
Basic
Accounting
1 hr
Basic
Accounting
2 hrs
Basic
Accounting for Deferred Income Taxes: FASB
ASC 740 - Identifying Tax Differences & 4Column Worksheet
Accounting
1 hr
Basic
Advanced Audits of HUD-Assisted Projects
qos
EO-AHUD
Advanced Audits of HUD-Assisted Projects:
General Audit Standards, Reporting Standards
Auditing (Governmental)
1 hr
Advanced
qot
EO-AHUD
Advanced Audits of HUD-Assisted Projects:
Fieldwork Standards
Auditing (Governmental)
3 hrs
Advanced
Advanced Business Law for CPAs
qpi
ABLT
Advanced Business Law for CPAs: Intellectual
Property Issues
Business Law
1 hr
Advanced
qpj
ABLT
Business Law
1 hr
Advanced
qpk
ABLT
Advanced Business Law for CPAs: Personal
Liability, Insurance, Governance, and Private
Company Issues
Advanced Business Law for CPAs: Public
Company Issues
Business Law
1 hr
Advanced
qpl
ABLT
Advanced Business Law for CPAs: Business
Tax Issues
Business Law
1 hr
Advanced
qpg
ABLT
Advanced Business Law for CPAs: Employment
Law Issues
Business Law
2 hrs
Advanced
qpm ABLT
Advanced Business Law for CPAs:
Environmental Protection and Related Issues
Business Law
1 hr
Advanced
qph
Advanced Business Law for CPAs: Resolving
Employment and Business Disputes
Business Law
1 hr
Advanced
ABLT
Page 8 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:48 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Advanced Controller and CFO Skills
qbt
ACCS
Advanced Controller Skills: Improving Your
Change Agent Skills
Finance
1 hr
Advanced
ocq
ACCS
Advanced Controller Skills: Improving
Organizational Performance
Finance
2 hrs
Advanced
qbs
ACCS
Advanced Controller Skills: Improving Your
Leadership and Becoming an Effective Coach
Finance
2 hrs
Advanced
ocr
ACCS
Advanced Controller Skills: Improving Your
Team's Effectiveness
Finance
2 hrs
Advanced
qbu
ACCS
Advanced Controller Skills: Leader in the Middle,
and Improving by Commitment
Finance
2 hrs
Advanced
Advanced Estate Planning Strategies
qpf
AEPS
Advanced Estate Planning Strategies: Estate
Planning With Family Limited Partnerships
Taxes
1 hr
Advanced
qpd
AEPS
Taxes
2 hrs
Advanced
qpe
AEPS
Advanced Estate Planning Strategies: ATRA &
the Effect on Trans. Taxes, Est. Tax Planning,
Inter Vivos Est. Planning
Advanced Estate Planning Strategies: Trusts
and the Opportunities for Estate Planning,
Decanting - the Opportunities and Perils
Taxes
2 hrs
Advanced
Specialized Knowledge and
Applications
1 hr
Advanced
Specialized Knowledge and
Applications
1 hr
Advanced
Advanced Excel: Practical Applications for Accounting Professionals
ufj
EXPF-C14
ufk
EXPF-C14
ufi
EXPF-C14
ufh
EXPF-C14
Advanced Excel: Practical Applications for
Accounting Professionals: AutoFilter, Subtotals,
and Data Validation
Advanced Excel: Practical Applications for
Accounting Professionals: Efficiency Gains
Specialized Knowledge and 1 hr
Advanced Excel: Practical Applications for
Applications
Accounting Professionals: Other Programs,
Macros and Customization
Specialized Knowledge and 2.5 hr
Advanced Excel: Practical Applications for
Applications
Accounting Professionals: Vlookup and Named
Ranges
Page 9 of 66
Advanced
Advanced
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:48 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Advanced Excel: Practical Applications for Accounting Professionals
ufg
EXPF-C14
uff
EXPF-C14
Specialized Knowledge and 2 hrs
Advanced Excel: Practical Applications for
Applications
Accounting Professionals: Paperless Office and
Digital Reporting
Specialized Knowledge and 2 hrs
Advanced Excel: Practical Applications for
Applications
Accounting Professionals: Introduction, Pivot
Tables and External Data
Advanced
Advanced
Advanced Income Tax Accounting - Practical Applications Under ASC 740
qbe
ADTX
qbc
ADTX
qba
ADTX
qbb
ADTX
qbd
ADTX
Adv. Income Tax Accounting: Acquired
Differences in Business Combinations and
Other Purchases
Advanced Income Tax Accounting - Practical
Applications Under ASC 740: Accounting for
Uncertainty in Income Taxes ASC 740-10
Advanced Income Tax Accounting - Practical
Applications Under ASC 740: Advanced
Applications, Stock Compensation ASC 718
Advanced Income Tax Accounting - Practical
Applications Under ASC 740: Interim-Period
Reporting and State and Local Issues
Advanced Income Tax Accounting - Practical
Applications Under ASC 740: IFRS Compared to
ASC 740 and Application for Specialized Issues
Taxes
2 hrs
Advanced
Taxes
2.5 hr
Advanced
Taxes
1.5 hr
Advanced
Taxes
1 hr
Advanced
Taxes
1 hr
Advanced
Advanced Issues in Compilation and Review
uez
CL4CRA-C1
uew CL4CRA-C1
Advanced Issues in Compilation and Review:
Reporting Issues and Special Purpose
Framework Financial Statement Issues
Advanced Issues in Compilation and Review:
Introduction and Background
Auditing
2 hrs
Advanced
Auditing
1.5 hr
Advanced
uey
CL4CRA-C1
Advanced Issues in Compilation and Review:
Engagement Performance Issues
Auditing
1 hr
Advanced
uex
CL4CRA-C1
Advanced Issues in Compilation and Review:
Accounting Issues and Engagement
Administration Issues
Auditing
1.5 hr
Advanced
Page 10 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:48 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Advanced Real Estate
uiy
ARE-C14
Advanced Real Estate: Accounting for SaleLeasebacks and Nonmonetary Exchanges
Accounting
1 hr
Advanced
uiw
ARE-C14
Advanced Real Estate: Accounting for the Real
Estate Asset Costs
Accounting
1 hr
Advanced
uiz
ARE-C14
Advanced Real Estate: Planning the Audit of a
Real Estate Entity's Financial Statements
Auditing
1 hr
Advanced
uja
ARE-C14
Advanced Real Estate: Auditing Real Estate
Transactions
Auditing
1 hr
Advanced
ujc
ARE-C14
Advanced Real Estate: Techniques for
Estimating Fair Value of Real Estate Assets
Accounting
1 hr
Advanced
ujb
ARE-C14
Advanced Real Estate: Overview of Real Estate
Taxation Issues
Taxes
3.5 hr
Advanced
reg
ARE
Advanced Real Estate: Overview of Real Estate
Taxation Issues
Taxes
3.5 hr
Advanced
uix
ARE-C14
Advanced Real Estate: Revenue Recognition
and Accounting for Investments in Real Estate
Accounting
2 hrs
Advanced
rec
ARE
Advanced Real Estate: Revenue Recognition
and Accounting for Investments in Real Estate
Accounting
2 hrs
Advanced
red
ARE
Advanced Real Estate: Accounting for SaleLeasebacks and Nonmonetary Exchanges
Accounting
1 hr
Advanced
ree
ARE
Advanced Real Estate: Planning the Audit of a
Real Estate Entity's Financial Statements
Auditing
1 hr
Advanced
ref
ARE
Advanced Real Estate: Auditing Real Estate
Transactions
Auditing
1 hr
Advanced
reb
ARE
Advanced Real Estate: Accounting for the Real
Estate Asset Costs
Accounting
1 hr
Advanced
Advanced Tax Strategies for LLCs and Partnerships
qfm
DTT
Adv. Tax Strategies for LLCs & Partnerships:
Partnership Recourse Liabilities Under Sec. 752
Taxes
1 hr
Advanced
qfn
DTT
Taxes
1 hr
Advanced
qfo
DTT
Adv. Tax Strategies for LLCs & Partnerships:
Secs. 752 and 704(b), Advanced Distribution
Rules
Adv. Tax Strategies for LLCs & Partnerships:
Partnership/LLC Assets, Sale of an Interest
Taxes
2 hrs
Advanced
Page 11 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:48 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Advanced Tax Strategies for LLCs and Partnerships
qfl
DTT
Adv. Tax Strategies for LLCs & Partnerships:
Sec. 704(b), Contributed Property - Sec.
704(c)(1)(A)
Taxes
2 hrs
Advanced
Advanced Tax Strategies for S Corporations
qex
ADVSC
Advanced Strategies for S Corporations: Current
Developments
Taxes
2 hrs
Advanced
qey
ADVSC
Advanced Strategies for S Corporations:
Compensation Planning
Taxes
1 hr
Advanced
qfb
ADVSC
Advanced Strategies for S Corporations:
Liquidations, Reorganizations, and Redemptions
Taxes
1 hr
Advanced
qez
ADVSC
Advanced Strategies for S Corporations: Basis
in S Corporation Stock plus Distributions
Taxes
2 hrs
Advanced
qfc
ADVSC
Advanced Strategies for S Corporations: Estate
Planning and the Use of Trusts
Taxes
1 hr
Advanced
qfa
ADVSC
Advanced Strategies for S Corporations: Use of
Qualified Subchapter S Subsidiaries
Taxes
2 hrs
Advanced
2013 Federal Tax Update: Tax Administration,
Planning Ideas for 2013, Administration Tax
Proposals
2013 Federal Tax Update: Individual Matters,
Accounting Methods & Periods, Foreign &
Excise Taxes
2013 Federal Tax Update: Legislation &
Important Updates; Income, Gains, & Losses
Taxes
3 hrs
Intermediate
Taxes
2 hrs
Intermediate
Taxes
1 hr
Intermediate
AICPA's Annual Federal Tax Update
qnf
PTU
qnb
PTU
qmz PTU
qnd
PTU
2013 Federal Tax Update: Retirement Plans,
Fringe Benefits, & Other Issues
Taxes
1 hr
Intermediate
qnc
PTU
2013 Federal Tax Update: Business Entities
Taxes
3 hrs
Intermediate
qne
PTU
2013 Federal Tax Update: Estates & Trusts
Taxes
1 hr
Intermediate
qna
PTU
2013 Federal Tax Update: Individual
Deductions, Exclusions, and Exemptions
Taxes
1 hr
Intermediate
Page 12 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:48 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
AICPA's Hottest Tax Topics
qjr
HOT
2013 Hot Tax Topics: Roth IRAs (Part 1 of 2)
Taxes
1 hr
Intermediate
qjq
HOT
2013 Hot Tax Topics: Individual Tax Corner
(Part 5 of 5)
Taxes
1 hr
Intermediate
qjp
HOT
2013 Hot Tax Topics: Individual Tax Corner
(Part 4 of 5)
Taxes
1 hr
Intermediate
qjy
HOT
2013 Hot Tax Topics: Tax Developments (Part 2
of 2)
Taxes
1 hr
Intermediate
qjn
HOT
2013 Hot Tax Topics: Individual Tax Corner
(Part 2 of 5)
Taxes
1 hr
Intermediate
qjv
HOT
2013 Hot Tax Topics: Corporate Taxes (Part 1
of 2)
Taxes
1 hr
Intermediate
qjw
HOT
2013 Hot Tax Topics: Corporate Taxes (Part 2
of 2)
Taxes
1 hr
Intermediate
qjx
HOT
2013 Hot Tax Topics: Tax Developments (Part 1
of 2)
Taxes
2 hrs
Intermediate
qjs
HOT
2013 Hot Tax Topics: Roth IRAs (Part 2 of 2)
Taxes
1 hr
Intermediate
qjm
HOT
2013 Hot Tax Topics: Individual Tax Corner
(Part 1 of 5)
Taxes
1 hr
Intermediate
qju
HOT
2013 Hot Tax Topics: Small Businesses (Part 2
of 2)
Taxes
1 hr
Intermediate
qjt
HOT
2013 Hot Tax Topics: Small Businesses (Part 1
of 2)
Taxes
2 hrs
Intermediate
qjo
HOT
2013 Hot Tax Topics: Individual Tax Corner
(Part 3 of 5)
Taxes
1 hr
Intermediate
Alternatives to GAAP - Using Special Purpose Frameworks
qii
CTB
Special Purpose Frameworks: GAAP vs. Tax
Accrual Accounting, Cash Basis Accounting
Accounting
1 hr
Basic
qij
CTB
Special Purpose Frameworks: Presentation and
Financial Statement Disclosure
Accounting
1 hr
Basic
qik
CTB
Special Purpose Frameworks: Audit,
Compilation, & Review; Procedures; AICPA's
FRF for SMEs Framework
Accounting
1 hr
Basic
Page 13 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:48 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Alternatives to GAAP - Using Special Purpose Frameworks
qih
CTB
Special Purpose Frameworks: Presentations
Accounting
1 hr
Basic
Analytical Procedures for Not-for-Profit Organizations
ufn
EO-APF-C1
Analytical Procedures for Not-for-Profit
Organizations: Performance Measurement
Auditing (Governmental)
1 hr
Intermediate
ufl
EO-APF-C1
Analytical Procedures for Not-for-Profit
Organizations: What are Analytical Procedures?
Auditing (Governmental)
1 hr
Intermediate
rbp
APFNPO
Analytical Procedures for Not-for-Profit
Organizations: Efficiency and Enterprise Ratios
Auditing (Governmental)
1.5 hr
Intermediate
ufr
EO-APF-C1
Auditing (Governmental)
1.5 hr
Intermediate
ufp
EO-APF-C1
Analytical Procedures for Not-for-Profit
Organizations: The Data, The Auditor, and the
Report
Analytical Procedures for Not-for-Profit
Organizations: Efficiency and Enterprise Ratios
Auditing (Governmental)
1.5 hr
Intermediate
rbl
APFNPO
Analytical Procedures for Not-for-Profit
Organizations: What are Analytical Procedures?
Auditing (Governmental)
1 hr
Intermediate
Analytical Procedures for Not-for-Profit
Organizations: Who Uses Analytical
Procedures?
Analytical Procedures for Not-for-Profit
Organizations: Ratio Analysis
Auditing (Governmental)
1 hr
Intermediate
Auditing (Governmental)
1 hr
Intermediate
Analytical Procedures for Not-for-Profit
Organizations: Trends and Other Analytical
Procedures
Analytical Procedures for Not-for-Profit
Organizations: The Data, The Auditor, and the
Report
Analytical Procedures for Not-for-Profit
Organizations: Trends and Other Analytical
Procedures
Analytical Procedures for Not-for-Profit
Organizations: Performance Measurement
Auditing (Governmental)
1 hr
Intermediate
Auditing (Governmental)
1.5 hr
Intermediate
Auditing (Governmental)
1 hr
Intermediate
Auditing (Governmental)
1 hr
Intermediate
Analytical Procedures for Not-for-Profit
Organizations: Who Uses Analytical
Procedures?
Auditing (Governmental)
1 hr
Intermediate
rbm APFNPO
rbo
APFNPO
rbq
APFNPO
rbr
APFNPO
ufq
EO-APF-C1
rbn
APFNPO
ufm
EO-APF-C1
Page 14 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:48 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Analytical Procedures for Not-for-Profit Organizations
ufo
EO-APF-C1
Analytical Procedures for Not-for-Profit
Organizations: Ratio Analysis
Auditing (Governmental)
1 hr
Intermediate
Annual Update for Compilation and Review Engagements
ujk
CORU-C14
ujn
CORU-C14
Auditing
2 hrs
Advanced
Auditing
2 hrs
Advanced
Auditing
1 hr
Advanced
Auditing
1.5 hr
Advanced
Auditing
1.5 hr
Advanced
Annual Update for Controllers: Review of the
Accounting Department; Trends in Working
Capital
Annual Update for Controllers: Social Media
Finance
2 hrs
Update
Finance
1 hr
Update
Annual Updates for Compilation and Review
Engagements: Current Practice Issues
Annual Updates for Compilation and Review
Engagements: Reporting Issues and Special
Purpose Framework Financial Statement Issues
ujm CORU-C14 Annual Updates for Compilation and Review
Engagements: Engagement Administration
Issues
ujl
CORU-C14 Annual Updates for Compilation and Review
Engagements: Current Accounting and
Reporting Issues, On the Horizon
ujj
CORU-C14 Annual Updates for Compilation and Review
Engagements: Current Engagement
Environment and Recent SSARS Developments
Annual Update for Controllers
rcj
SKSB
rck
SKSB
rcl
SKSB
Annual Update for Controllers: Internal Controls
and Creating Value - Strategic Alignment
Finance
2 hrs
Update
rci
SKSB
Finance
1 hr
Update
rcm
SKSB
Finance
2 hrs
Update
ugn
SKSB-C14
Annual Update for Controllers:People - Human
Resource Trends, Ethics, Generational
Differences, and Emotional Intelligence
Annual Update for Controllers: The Future Innovation and Trends Affecting All Aspects of
Our Culture
Annual Update for Controllers: The Future Innovation and Trends Affecting All Aspects of
Our Culture
Finance
2 hrs
Intermediate
Page 15 of 66
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1
CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Annual Update for Controllers
ugm SKSB-C14
Annual Update for Controllers: Internal Controls
and Creating Value - Strategic Alignment
Finance
2 hrs
Intermediate
ugi
SKSB-C14
Annual Update for Controllers: The Economy;
Excel Tips and Techniques for the Controller
Finance
2.5 hr
Intermediate
ugj
SKSB-C14
Finance
1 hr
Intermediate
ugk
SKSB-C14
Finance
2 hrs
Intermediate
ugl
SKSB-C14
Annual Update for Controllers:People - Human
Resource Trends, Ethics, Generational
Differences, and Emotional Intelligence
Annual Update for Controllers: Review of the
Accounting Department; Trends in Working
Capital
Annual Update for Controllers: Social Media
Finance
1 hr
Intermediate
rch
SKSB
Annual Update for Controllers: The Economy;
Excel Tips and Techniques for the Controller
Finance
2.5 hr
Update
Applying Circular A-133
nkz
EO-OMB
OMB A-133: Identifying Federal Assistance and
Determining Major Programs
Auditing (Governmental)
1 hr
Intermediate
qod
EO-OMB
Auditing (Governmental)
2 hrs
Intermediate
qob
EO-OMB
Applying Circular A-133: Understanding,
Assessing, and Testing Internal Controls and
Testing With Laws and Regulations; Audit
Reports
Applying Circular A-133: Overview
Auditing (Governmental)
1 hr
[not selected]
nky
EO-OMB
OMB A-133: Introduction
Auditing (Governmental)
1 hr
Intermediate
nla
EO-OMB
Auditing (Governmental)
1 hr
Intermediate
qoe
EO-OMB
Auditing (Governmental)
2 hrs
Intermediate
nlb
EO-OMB
OMB A-133: Assessing & Testing Internal
Controls & Testing Compliance with Laws and
Regulations
Applying Circular A-133: Program-Specific
Audits, Audit Tools and Guidance, Latest
Developments
OMB A-133: Audit Reports
Auditing (Governmental)
1 hr
Intermediate
qoc
EO-OMB
Applying Circular A-133: Introduction to Single
Audit, Identifying Federal Assistance and
Determining Major Programs
Auditing (Governmental)
1 hr
Intermediate
Page 16 of 66
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CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Applying Circular A-133
nlc
EO-OMB
Auditing (Governmental)
2 hrs
Intermediate
Auditing
3 hrs
Intermediate
Applying Risk Assessment Standards:
Evaluating Misstatements & Deficiencies in
Internal Control
ugo RANA-C14 Risk Assessment Standards: Standards, Audit
Process, & Audit Planning
Auditing
2 hrs
Intermediate
Auditing
2.5 hr
Basic
ugp
RANA-C14
Risk Assessment Standards: Internal Control
Documentation
Auditing
1 hr
Basic
ugq
RANA-C14
Risk Assessment Standards: Assessing,
Designing for Material Misstatements
Auditing
1 hr
Basic
ugr
RANA-C14
Risk Assessment Standards: Interim and YearEnd Testing, Audit Wrap-Up
Auditing
2 hrs
Basic
Applying Risk Assessment Standards:
Evaluating Effectiveness of Financial Statement
Closing Process
Applying Risk Assessment Standards:
Documenting Internal Control over Financial
Reporting
Auditing
1 hr
Intermediate
Auditing
1 hr
Intermediate
Audit Sampling: Monetary Unit Sampling,
Classical Variables Sampling Techniques,
Selecting a Representative Sample
Audit Sampling: Attribute Sampling for Tests of
Controls
Auditing
2 hrs
Basic
Auditing
1 hr
Basic
OMB A-133: 'Program-Specific Audits' plus
'Audit Tools and Guidance'
Applying the Risk Assessment Standards
mgp RCSA
ndx
Applying Risk Assessment Standards:
Understanding the Entity and Its Environment
RCSA
mgr RCSA
mgq RCSA
Audit Sampling
qoi
RAAS
qog
RAAS
qoh
RAAS
Audit Sampling: Substantive Audit Sampling An Introduction
Auditing
1 hr
Basic
qof
RAAS
Audit Sampling: Introduction to Basic Sampling
Concepts and Terms
Auditing
1 hr
Basic
Page 17 of 66
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1
CPExpress Course Listing
7/14/2014 3:27:48 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Audit Workpapers
rcn
CL4FWD
Audit Workpapers: Basics
Auditing
1 hr
Basic
rco
CL4FWD
Audit Workpapers: Conducting the
Review;Typical Shortcomings
Auditing
1 hr
Basic
ugs
CL4FWD-C
Audit Workpapers: Basics
Auditing
1 hr
Basic
ugt
CL4FWD-C
Audit Workpapers: Conducting the
Review;Typical Shortcomings
Auditing
1 hr
Basic
Audit Workpapers: Documenting Fieldwork
ned
CL4DFW
Documenting Fieldwork: Workpaper Critique
and Improvement
Auditing
1 hr
Basic
neb
CL4DFW
Documenting Fieldwork: Preparation,
Maintenance, Types of Workpapers
Auditing
2 hrs
Basic
nec
CL4DFW
Documenting Fieldwork: Audit Tests
Auditing
1 hr
Basic
Auditing
1 hr
Basic
Accounting
1.5 hr
Basic
Accounting
2.5 hr
Basic
Auditing Employee Benefit Plans
pcc
EBPE
Auditing Employee Benefit Plans: Audit Planning
pcd
EBPE
uhr
EBPE-C14
Auditing Employee Benefit Plans: 401(k) and
Other Defined Contribution Pension Plans
(Except ESOPs)
Auditing Employee Benefit Plans: Basics plus
Accounting and Reporting Standards
uhx
EBPE-C14
Auditing Employee Benefit Plans: Other Auditing
Considerations and Wrapping Up
Auditing
1.5 hr
Basic
uhs
EBPE-C14
Auditing Employee Benefit Plans: Reporting and
Audit Requirements
Auditing
1.5 hr
Basic
pcb
EBPE
Auditing Employee Benefit Plans: Reporting and
Audit Requirements
Auditing
1.5 hr
Basic
uhv
EBPE-C14
Auditing Employee Benefit Plans: ESOPs and
Defined Benefit Pension Plans
Auditing
1.5 hr
Basic
Page 18 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:48 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Auditing Employee Benefit Plans
pca
EBPE
Auditing Employee Benefit Plans: Basics plus
Accounting and Reporting Standards
Accounting
2.5 hr
Basic
pcg
EBPE
Auditing Employee Benefit Plans: Other Auditing
Considerations and Wrapping Up
Auditing
1.5 hr
Basic
pce
EBPE
Auditing Employee Benefit Plans: ESOPs and
Defined Benefit Pension Plans
Auditing
1.5 hr
Basic
uhu
EBPE-C14
Accounting
1.5 hr
Basic
pcf
EBPE
Auditing Employee Benefit Plans: 401(k) and
Other Defined Contribution Pension Plans
(Except ESOPs)
Auditing Employee Benefit Plans: Health and
Welfare Plans
Accounting
1 hr
Basic
uht
EBPE-C14
Auditing
1 hr
Basic
Accounting
1 hr
Basic
uhw EBPE-C14
Auditing Employee Benefit Plans: Audit Planning
Auditing Employee Benefit Plans: Health and
Welfare Plans
Auditor/Accountant Communications
qol
ACCNR
Auditor/Accountant Communications:
Communicating Deficiencies in Internal Control
Auditing
1 hr
Intermediate
qop
ACCNR
Auditor/Accountant Communications: Audit,
Compilation, and Review Engagement Reports
Auditing
3 hrs
Intermediate
qoq
ACCNR
Auditor/Accountant Communications:
Communications Between Predecessor and
Successor Auditors and Accountants, AU-C
Section 260
Auditor/Accountant Communications: Practice
Issues
Auditing
1 hr
Intermediate
Auditing
1 hr
Intermediate
qom ACCNR
qok
ACCNR
Auditor/Accountant Communications: Evaluating
Deficiencies in Internal Control
Auditing
1 hr
Intermediate
qoj
ACCNR
Auditor/Accountant Communications: Overview,
Identifying Deficiencies in Internal Control
Auditing
1 hr
Intermediate
qoo
ACCNR
Auditor/Accountant Communications:
Management Representation Letters
Auditing
1 hr
Intermediate
qon
ACCNR
Auditor/Accountant Communications:
Engagement Letters
Auditing
1 hr
Intermediate
Page 19 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:48 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Audits of 401(k) Plans
qcd
AFKP
Auditing 401(k) Plans: Introduction and
Background
Auditing
1 hr
Basic
qcj
AFKP
Auditing 401(k) Plans: The Auditor's Report
Auditing
2 hrs
Basic
qci
AFKP
Auditing 401(k) Plans: Other Auditing
Considerations
Auditing
2 hrs
Basic
qch
AFKP
Auditing 401(k) Plans: Statement of Changes in
Net Assets Available for Benefits
Auditing
1 hr
Basic
qcg
AFKP
Auditing 401(k) Plans: Statement of Net Assets
Available for Benefits
Auditing
1.5 hr
Basic
qce
AFKP
Auditing 401(k) Plans: Planning
Auditing
2 hrs
Basic
qck
AFKP
Auditing 401(k) Plans: 'Financial Statement
Disclosures' plus 'Supplemental Schedules'
Auditing
2 hrs
Basic
qcf
AFKP
Auditing 401(k) Plans: Internal Control Structure
Auditing
1 hr
Basic
Audits of 403(b) Plans
qbw FOTB
Audits of 403(b) Plans: Governmental
Regulations and Reporting Requirements
Auditing
1 hr
Intermediate
qbv
FOTB
Audits of 403(b) Plans: The Basics
Auditing
1 hr
Intermediate
qbz
FOTB
Audits of 403(b) Plans: Audit and Accounting
Issues
Accounting
1 hr
Intermediate
qcc
FOTB
Audits of 403(b) Plans: Additional Items for
Consideration
Auditing
1 hr
Intermediate
qcb
FOTB
Audits of 403(b) Plans: Audit Opinions and
Financial Statements
Auditing
2 hrs
Intermediate
qca
FOTB
Audits of 403(b) Plans: Plan Sponsor Action
Steps
Auditing
1 hr
Intermediate
qby
FOTB
Audits of 403(b) Plans: Engagement Planning
and Internal Control Environment
Auditing
1 hr
Intermediate
qbx
FOTB
Audits of 403(b) Plans: Fundamentals
Accounting
1 hr
Intermediate
Page 20 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:48 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Audits of Banks
qlr
BANK
Audits of Banks: Loan Receivables and Credit
Losses
Auditing
3 hrs
Intermediate
qlt
BANK
Audits of Banks: Equity and Capital Disclosures
Regarding Capital
Auditing
1 hr
Intermediate
qlu
BANK
Audits of Banks: Shadow Banking and Income
Taxes
Auditing
1 hr
Intermediate
qlq
BANK
Audits of Banks: General Audit Considerations
and Reporting Issues
Auditing
1 hr
Intermediate
qlp
BANK
Audits of Banks: Modern Practices and Trends,
Regulatory and Governmental Supervision
Auditing
1 hr
Intermediate
qls
BANK
Audits of Banks: Cash, Investments, Intangibles,
Foreclosed and Real Estate Investments,
Deposits
Auditing
2 hrs
Intermediate
Auditing (Governmental)
2 hrs
Basic
Audits of HUD-Assisted Projects
qov
HUD
Audits of HUD-Assisted Projects: Key
Regulatory and Contract Provisions
qow HUD
Audits of HUD-Assisted Projects: Audits of HUD- Auditing (Governmental)
Related Mortgages
1 hr
Basic
pbt
HUD
Audits of HUD-Assisted Projects: Sources of
Audit Guidance and Requirements
Auditing (Governmental)
1 hr
Basic
qou
HUD
Audits of HUD-Assisted Projects: Overview of
Key HUD Offices and Helpful Information
Resources, HUD Programs, and Annual
Financial Statement Requirements
Auditing (Governmental)
2 hrs
Basic
Best Practices in Budgeting
ofp
BFAZ
Best Practices in Budgeting: The Whys and
Wherefores of Budgeting
Finance
2 hrs
Basic
ogk
BFAZ
Best Practices in Budgeting: Budgeting Is a
Powerful Measuring Tool
Finance
2 hrs
Basic
ofr
BFAZ
Best Practices in Budgeting: The Importance of
Profitability
Finance
1 hr
Basic
ofq
BFAZ
Best Practices in Budgeting: Intentions of a
Budget Process
Finance
2 hrs
Basic
Page 21 of 66
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1
CPExpress Course Listing
7/14/2014 3:27:48 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Best Practices in Budgeting
ogi
BFAZ
Best Practices in Budgeting: The Healthy
Budget Comes from a Healthy Plan
Finance
2 hrs
Basic
ogl
BFAZ
Best Practices in Budgeting: Budgeting System
and Mechanics
Finance
2 hrs
Basic
ogj
BFAZ
Best Practices in Budgeting: Budgeting Is a
Dynamic Real-Time System
Finance
2 hrs
Basic
Business Combinations and Consolidation
rbf
BCO
Business Combinations: Overview and
Introduction
Accounting
1 hr
Advanced
rbg
BCO
Business Combinations: The Acquisition Method
Accounting
1 hr
Advanced
rbi
BCO
Accounting
2 hrs
Advanced
rbh
BCO
Business Combinations: Consolidation,
Implementation Issues, and Business
Combination Case Studies
Business Combinations: 'Goodwill & Intangible
Assets' plus 'Disclosures for Business
Combinations'
Accounting
1.5 hr
Advanced
Business Continuity Planning
nar
BCP
Business Continuity Planning and Management Business Management and 1 hr
Basic
Organization
Business Ethics
rdx
RWBE
Ethics: Megatron Corp. - You Are the Corporate
Controller/AA&C LLP - You Are a Member of the
Practice Development Committee
Ethics: Precious Mining Inc.- You Are the Audit
Committee Chair
Behavioral Ethics
2 hrs
Intermediate
rdy
RWBE
Behavioral Ethics
1.5 hr
Intermediate
rea
RWBE
Ethics: You Are the Amended Return Preparer
and You are the Outside Tax Advisor
Behavioral Ethics
2 hrs
Intermediate
rdw
RWBE
Ethics: Bank of Little Beach - You are the
Valuation Specialist
Behavioral Ethics
1 hr
Intermediate
Page 22 of 66
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1
CPExpress Course Listing
7/14/2014 3:27:48 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Business Ethics
rdv
RWBE
Ethics: Forensic Review Services LLC - You Are
the Forensic Investigator
Behavioral Ethics
1.5 hr
Intermediate
rdu
RWBE
Ethics: BAN&K Advisory Services LLC - You are
the Advisory Services Partner
Behavioral Ethics
1.5 hr
Intermediate
rdt
RWBE
Behavioral Ethics
1 hr
Intermediate
rds
RWBE
Ethics: Pointer Electronics, Inc. - You are the
Engagement Quality Review (Concurring)
Partner
Ethics: Superlative Software Corp. - You Are the
CFO
Behavioral Ethics
1.5 hr
Intermediate
rdz
RWBE
Ethics: You are the Outside Attorney for the
Controller and You are the Tax Return Preparer
Behavioral Ethics
2.5 hr
Intermediate
Business Law Essentials for Accountants
qhu
BLT
Business Law: Intellectual Property
Business Law
2 hrs
Intermediate
qht
BLT
Business Law: Employment
Business Law
3 hrs
Intermediate
qho
BLT
Business Law: Corporate Management
Business Law
2 hrs
Intermediate
qhp
BLT
Business Law: Securities Laws
Business Law
3 hrs
Intermediate
qhq
BLT
Business Law: Bankruptcy
Business Law
2 hrs
Intermediate
qhr
BLT
Business Law: Asset Protection
Business Law
1 hr
Intermediate
qhs
BLT
Business Law: Alternative Dispute Resolution
Business Law
1 hr
Intermediate
1 hr
Intermediate
2 hrs
Intermediate
Cases in Not-For-Profit Accounting and Auditing
nue
CNFP
Right the First Time: Split-Interest Agreements;
Control Deficiencies; Capital Campaigns
Accounting (Governmental)
pbo
CNFP
Right the First Time: Fundraising; Statement of
Functional Expenses; Naming Rights
Auditing (Governmental)
Page 23 of 66
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1
CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Cases in Not-For-Profit Accounting and Auditing
nub
CNFP
Right the First Time: 'Financial Statement
Requirements' plus 'Net Asset Classifications'
Accounting (Governmental)
1 hr
Intermediate
nuc
CNFP
Right the First Time: 'Consideration of Fraud'
plus 'Promises to Give'
Auditing (Governmental)
1 hr
Intermediate
nud
CNFP
Right the First Time: Contributions
Accounting (Governmental)
1 hr
Intermediate
Communication in the Workforce
qkr
TNWIS
Communication in the Workforce: Basics,
Verbal and Nonverbal
Communications
2 hrs
Basic
qkt
TNWIS
Communication in the Workforce: Speaker
Credibility and Public Speaking, Climates and
Cultures
Communication in the Workforce: Work Teams
Communications
1 hr
Basic
Communications
1 hr
Basic
qkw TNWIS
qks
TNWIS
Communication in the Workforce: Styles and
Listening
Communications
1 hr
Basic
qkv
TNWIS
Communication in the Workforce: Difficult
Communication
Communications
1 hr
Basic
qkx
TNWIS
Communications
1 hr
Basic
qku
TNWIS
Communication in the Workforce: Skills for
Leaders; Websites, Social Media, & Mediated
Communication
Communication in the Workforce:
Misunderstanding
Communications
1 hr
Basic
Compilation Engagements
qcm CL4CE
Compilation Engagements: Reporting
Auditing
1 hr
Basic
qcl
Compilation Engagements: Introduction,
Performing a Compilation, and Other
Compilation Engagements
Auditing
2 hrs
Basic
CL4CE
Compilation Review Update
Page 24 of 66
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1
CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Compilation Review Update
rct
CL4COMP
Compilation Review Update: Current Accounting
and Reporting Issues, On the Horizon
Auditing
1.5 hr
Advanced
uhp
CL4COMP-
Compilation Review Update: Current Practice
Issues
Auditing
2 hrs
Advanced
rcs
CL4COMP
Compilation Review Update: Current Practice
Issues
Auditing
2 hrs
Advanced
uhq
CL4COMP-
Compilation Review Update: Current Accounting
and Reporting Issues, On the Horizon
Auditing
1.5 hr
Advanced
uho
CL4COMP-
Auditing
1.5 hr
Advanced
rcr
CL4COMP
Compilation Review Update: Current
Engagement Environment and Recent SSARS
Developments
Compilation Review Update: Current
Engagement Environment and Recent SSARS
Developments
Auditing
1.5 hr
Advanced
Compilation, Review, and Accounting Services
qcp
CL4MACR
Compilation, Review, and Accounting Services:
Independence Considerations
Auditing
1.5 hr
Intermediate
qcq
CL4MACR
Auditing
3 hrs
Intermediate
qcn
CL4MACR
Compilation, Review, and Accounting Services:
Performing Compilation & Review
Engagements, Quality Control
Compilation, Review, and Accounting Services:
Introduction and Background
Auditing
1.5 hr
Intermediate
qco
CL4MACR
Compilation, Review, and Accounting Services:
Engagement Planning and Administration
Auditing
1 hr
Intermediate
Comprehending OMB A-133
ohx
COMB
Comprehending OMB A-133: Overview, Federal
Awards
Auditing (Governmental)
1 hr
Basic
ohy
COMB
Comprehending OMB A-133: 'Pass-Through
Awards and Subrecipients' plus 'Meet the SEFA'
Auditing (Governmental)
1 hr
Basic
oib
COMB
Comprehending OMB A-133: Testing
Compliance, Reporting Requirements
Auditing (Governmental)
2 hrs
Basic
qib
COMB
Comprehending OMB A-133: The Current OMB
A-133 Environment, Latest Developments
Auditing (Governmental)
1 hr
Basic
Page 25 of 66
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CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Comprehending OMB A-133
qia
COMB
qhz
COMB
Comprehending OMB A-133: Types of
Compliance Requirements, Testing Internal
Control Over Compliance
Comprehending OMB A-133: Major Program
Determination, Compliance Supplement, & Cost
Circulars
Auditing (Governmental)
1 hr
Basic
Auditing (Governmental)
2 hrs
Basic
Comprehensive FASB Standards
uir
APB-C14
Comprehensive FASB Standards: Segment
Reporting and Long-Lived Assets
Accounting
1.5 hr
Intermediate
qfz
APB
Comprehensive FASB Standards: Share-Based
Payment
Accounting
2 hrs
Intermediate
qga
APB
Comprehensive FASB Standards: Pension
Plans and Related Benefits
Accounting
1 hr
Intermediate
uib
APB-C14
Comprehensive FASB Standards: Accounting
for Financial Assets and Derivatives
Accounting
2 hrs
Intermediate
uhz
APB-C14
Comprehensive FASB Standards: International
Accounting
Accounting
2 hrs
Intermediate
uhy
APB-C14
Comprehensive FASB Standards: The Financial
Reporting Environment
Accounting
1 hr
Intermediate
qfy
APB
Comprehensive FASB Standards: Accounting
for Income Taxes
Accounting
1.5 hr
Intermediate
uig
APB-C14
Comprehensive FASB Standards: Accounting
for Debt
Accounting
1 hr
Intermediate
qgi
APB
Comprehensive FASB Standards: Accounting
for Leases (Part 2 of 2)
Accounting
1.5 hr
Intermediate
uia
APB-C14
Comprehensive FASB Standards: Summary of
Recent FASB Publications
Accounting
2 hrs
Intermediate
qfq
APB
Comprehensive FASB Standards: International
Accounting
Accounting
2.5 hr
Intermediate
uif
APB-C14
Comprehensive FASB Standards:
Contingencies and Other Uncertainties
Accounting
1.5 hr
Intermediate
uio
APB-C14
Comprehensive FASB Standards: Fair Value
Accounting
Accounting
1 hr
Intermediate
Page 26 of 66
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1
CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Comprehensive FASB Standards
uip
APB-C14
Comprehensive FASB Standards: Business
Combinations & Consolidated Financial
Statements
Comprehensive FASB Standards: Accounting
for Leases (Part 2 of 2)
Accounting
1 hr
Intermediate
uie
APB-C14
Accounting
1.5 hr
Intermediate
uid
APB-C14
Comprehensive FASB Standards: Accounting
for Leases (Part 1 of 2)
Accounting
1.5 hr
Intermediate
uiq
APB-C14
Accounting
1 hr
Intermediate
uii
APB-C14
Comprehensive FASB Standards: Intangible
Assets, Goodwill, & Asset Impairment &
Disposal Issues
Comprehensive FASB Standards: Accounting
for Income Taxes
Accounting
1.5 hr
Intermediate
qfp
APB
Comprehensive FASB Standards: The Financial
Reporting Environment
Accounting
1 hr
Intermediate
qfx
APB
Comprehensive FASB Standards: Other
Liabilities
Accounting
1 hr
Intermediate
qfr
APB
Comprehensive FASB Standards: Summary of
Recent FASB Publications
Accounting
2.5 hr
Intermediate
qfw
APB
Comprehensive FASB Standards: Accounting
for Debt
Accounting
1 hr
Intermediate
uih
APB-C14
Comprehensive FASB Standards: Other
Liabilities
Accounting
1 hr
Intermediate
uin
APB-C14
Comprehensive FASB Standards: Statement of
Cash Flows
Accounting
1 hr
Intermediate
qfs
APB
Comprehensive FASB Standards: Accounting
for Financial Assets and Derivatives
Accounting
2 hrs
Intermediate
qft
APB
Accounting
2 hrs
Intermediate
qfv
APB
Comprehensive FASB Standards: Accounting
for Investments & Loans, Research &
Development, Software
Comprehensive FASB Standards:
Contingencies and Other Uncertainties
Accounting
1.5 hr
Intermediate
uic
APB-C14
Accounting
2 hrs
Intermediate
qgf
APB
Comprehensive FASB Standards: Accounting
for Investments & Loans, Research &
Development, Software
Comprehensive FASB Standards: Business
Combinations & Consolidated Financial
Statements
Accounting
1 hr
Intermediate
Page 27 of 66
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CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Comprehensive FASB Standards
qfu
APB
Comprehensive FASB Standards: Accounting
for Leases (Part 1 of 2)
Accounting
1.5 hr
Intermediate
qgh
APB
Comprehensive FASB Standards: Segment
Reporting and Long-Lived Assets
Accounting
1.5 hr
Intermediate
qgg
APB
Accounting
1 hr
Intermediate
qge
APB
Comprehensive FASB Standards: Intangible
Assets, Goodwill, & Asset Impairment &
Disposal Issues
Comprehensive FASB Standards: Fair Value
Accounting
Accounting
1 hr
Intermediate
qgd
APB
Comprehensive FASB Standards: Statement of
Cash Flows
Accounting
1 hr
Intermediate
uim
APB-C14
Comprehensive FASB Standards: Income
Statement Presentation and Interim Reporting
Accounting
2 hrs
Intermediate
uil
APB-C14
Comprehensive FASB Standards:
Postretirement and Postemployment Benefits
Accounting
1 hr
Intermediate
uik
APB-C14
Comprehensive FASB Standards: Pension
Plans and Related Benefits
Accounting
1 hr
Intermediate
uij
APB-C14
Comprehensive FASB Standards: Share-Based
Payment
Accounting
2 hrs
Intermediate
qgb
APB
Comprehensive FASB Standards:
Postretirement and Postemployment Benefits
Accounting
1 hr
Intermediate
qgc
APB
Comprehensive FASB Standards: Income
Statement Presentation and Interim Reporting
Accounting
2.5 hr
Intermediate
Construction - Accounting, Auditing, and Tax
qeo
CAAT
Construction Accounting: Nature of the
Construction Industry
qev
CAAT
Construction Accounting: Taxation of Small
Contractors
qew CAAT
qeu
qet
1 hr
Basic
Taxes
3 hrs
Basic
Construction Accounting: Taxation of Large
Contractors
Taxes
1 hr
Basic
CAAT
Construction Accounting: Overview of Tax
Accounting for Construction Contractors
Taxes
1 hr
Basic
CAAT
Construction Accounting: Other Auditing
Considerations
Auditing
1 hr
Basic
Page 28 of 66
Auditing
Use only with the express permission of AICPA (NC)
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Construction - Accounting, Auditing, and Tax
qes
CAAT
Construction Accounting: 'Audit Planning and
Preliminary Procedures' plus 'Substantive
Auditing'
Construction Accounting: Working with a Surety
Auditing
2 hrs
Basic
qer
CAAT
Finance
1 hr
Basic
qeq
CAAT
Construction Accounting: Financial Statements
for the Contractor
Accounting
1 hr
Basic
qep
CAAT
Construction Accounting: Contract Accounting
Accounting
1 hr
Basic
Auditing
1 hr
Advanced
Taxes
1 hr
Advanced
Accounting
1 hr
Advanced
Finance
1 hr
Advanced
Finance
1.5 hr
Advanced
1 hr
Advanced
Accounting
2 hrs
Advanced
Accounting
1 hr
Advanced
Auditing
1 hr
Advanced
2 hrs
Advanced
Construction Contractors: Advanced Issues
rdf
CCAI
Construction Contractors: Fraud and the
Contractor
rdi
CCAI
ujg
CCAI-C14
Construction Contractors: Deferred Income
Taxes and Alternative Minimum Tax
Considerations
Construction Contractors: Cost Allocations
ujh
CCAI-C14
ujf
CCAI-C14
uji
CCAI-C14
rde
CCAI
rdj
CCAI
uje
CCAI-C14
Construction Contractors: Fraud and the
Contractor
ujd
CCAI-C14
Construction Contractors: Nature and
Significance of the Construction Industry and
Cost Allocations
Construction Contractors: Assisting the
Financially Troubled Contractor, Audit Risks of a
Contractor
Construction Contractors: Cash Management,
Accounting Joint Ventures, and Benchmarking
Construction Contractors: Deferred Income
Taxes and Alternative Minimum Tax
Considerations
Construction Contractors: Nature and
Significance of the Construction Industry and
Cost Allocations
Construction Contractors: Cost Allocations
Page 29 of 66
Taxes
Accounting
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Construction Contractors: Advanced Issues
rdh
CCAI
rdg
CCAI
Construction Contractors: Assisting the
Financially Troubled Contractor, Audit Risks of a
Contractor
Construction Contractors: Cash Management,
Accounting Joint Ventures, and Benchmarking
Finance
1 hr
Advanced
Finance
1.5 hr
Advanced
Contract Controller
neg
PTCC
Contract Controller: How Can I Ensure I Will Be
Successful?
Finance
1 hr
Intermediate
obf
PTCC
Contract Controller: Essential Skills - Part 2
Finance
1 hr
Intermediate
nef
PTCC
Contract Controller: 'What's This Job All About?'
and 'Attitudes for Success'
Finance
1 hr
Intermediate
nee
PTCC
Contract Controller: Controller vs. CFO
Responsibilities
Finance
1 hr
Intermediate
nej
PTCC
Contract Controller: Resources, Trends and
Direction
Finance
2 hrs
Intermediate
obe
PTCC
Contract Controller: Essential Skills - Part 1
Finance
1 hr
Intermediate
Auditing
1 hr
Basic
COSO's Enterprise Risk Management Framework
nxd
ERM
Enterprise Risk Management: A Look at
COSO's New Framework
Cost Allocation in Nonprofits
qix
CAMN
Cost Allocations in Nonprofits: Fundraising, IRS
Reporting, and OMB Requirements
Accounting (Governmental)
3 hrs
Intermediate
qiv
CAMN
Cost Allocations in Nonprofits: Introduction
Accounting (Governmental)
2 hrs
Intermediate
qiw
CAMN
Cost Allocations in Nonprofits: Assignment and
Allocation, Functional Expense Reporting
Accounting (Governmental)
2 hrs
Intermediate
Page 30 of 66
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1
CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
CPAs Lending a Helping Hand
nav
LHH
CPA's Lending a Helping Hand
Business Management and
Organization
1 hr
Basic
Critical Controllership Tools
udn
CDLT-C14
Critical Controllership Tools: Tools for Human
Resources, Monitoring Cash, and Reducing
Expenses
Critical Controllership Tools: Lean Management
Techniques
Finance
2 hrs
Intermediate
udp
CDLT-C14
Finance
2 hrs
Intermediate
uds
CDLT-C14
Critical Controllership Tools: Additional
Resources
Finance
1 hr
Intermediate
raf
CDLT
Finance
2 hrs
Intermediate
udr
CDLT-C14
Critical Controllership Tools: Tools for Human
Resources, Monitoring Cash, and Reducing
Expenses
Critical Controllership Tools: Mergers and
Acquisitions
Finance
1 hr
Intermediate
raj
CDLT
Critical Controllership Tools: Mergers and
Acquisitions
Finance
1 hr
Intermediate
rak
CDLT
Critical Controllership Tools: Additional
Resources
Finance
1 hr
Intermediate
rae
CDLT
Critical Controllership Tools: Big Tools That
Apply to Strategic Concepts
Finance
1 hr
Intermediate
udo
CDLT-C14
Critical Controllership Tools: Ratio Analysis and
Benchmarking Tools
Finance
2 hrs
Intermediate
rah
CDLT
Critical Controllership Tools: Lean Management
Techniques
Finance
2 hrs
Intermediate
rai
CDLT
Critical Controllership Tools: Risk Analysis
Finance
1 hr
Intermediate
udq
CDLT-C14
Critical Controllership Tools: Risk Analysis
Finance
1 hr
Intermediate
rag
CDLT
Critical Controllership Tools: Ratio Analysis and
Benchmarking Tools
Finance
2 hrs
Intermediate
Critical Controllership Tools: Big Tools That
Apply to Strategic Concepts
Finance
1 hr
Intermediate
udm CDLT-C14
Page 31 of 66
Use only with the express permission of AICPA (NC)
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CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Critical Skills in Budgeting
qbp
CSCB
Critical Skills in Budgeting: People
Finance
3 hrs
Intermediate
qbm CSCB
Critical Skills in Budgeting: A Review of Budget
Basics
Finance
1 hr
Intermediate
qbn
CSCB
Critical Skills in Budgeting: Power
Finance
3 hrs
Intermediate
qbo
CSCB
Critical Skills in Budgeting: Profits
Finance
2 hrs
Intermediate
Auditing
1 hr
Intermediate
Auditing
2 hrs
Intermediate
Auditing
1 hr
Intermediate
Auditing
2 hrs
Intermediate
Detecting and Preventing Identity Theft
qpt
IDENT
udu
INDENT-C1
udt
INDENT-C1
qpu
IDENT
Identity Theft: Introduction, Types of Theft,
Obtaining the Victim's Information, and Tools
Used in Identity Theft Investigations
Identity Theft: Finding Identifying Information on
the Internet, Investigating Identity Theft, and
Detecting and Preventing Identity Theft
Identity Theft: Introduction, Types of Theft,
Obtaining the Victim's Information, and Tools
Used in Identity Theft Investigations
Identity Theft: Finding Identifying Information on
the Internet, Investigating Identity Theft, and
Detecting and Preventing Identity Theft
Detecting Misstatements - Risk Assessment
qaz
DEMI
Detecting Misstatements: 'Interim and Year-End
Testing' plus 'Audit Wrap-Up'
Auditing
1 hr
Intermediate
qay
DEMI
Auditing
1 hr
Intermediate
qax
DEMI
Detecting Misstatements: Assessing Risks and
Designing Procedures to Detect Material
Misstatements
Detecting Misstatements: Internal Control
Documentation
Auditing
1 hr
Intermediate
pgf
DEMI
Detecting Misstatements: Audit Planning to
Detect Material Misstatements
Auditing
2 hrs
Intermediate
Page 32 of 66
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CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Essential Skills for Finance
mmc SGYC
Essential Skills for Finance: 'Global
Environment' plus 'Effective Planning and
Budgeting'
Essential Skills for Finance: 'An Innovative
Environment' plus 'The Financial Organization'
Business Management and
Organization
2 hrs
Intermediate
Business Management and
Organization
2 hrs
Intermediate
mm
SGYC
mm
SGYC
Essential Skills for Finance: Management, The
Soft Science & Basic Understanding of Behavior
Business Management and
Organization
1 hr
Intermediate
mm
SGYC
Essential Skills for Finance: Moving Toward a
Lean System
Business Management and
Organization
1 hr
Intermediate
mm
SGYC
Essential Skills for Finance: Cash Management;
Acquisitions/Divestitures & Capital Programs
Business Management and
Organization
2 hrs
Intermediate
Estate Planning: 'Understanding Estate
Planning' plus 'Transfer Taxation: A Unified
System'
Estate Planning: 'Federal Estate Tax' plus
'Property Ownership and Powers of Appointment'
Taxes
2 hrs
Basic
Taxes
2 hrs
Basic
qcw EPE
Estate Planning: Trusts
Taxes
1 hr
Basic
qct
EPE
Estate Planning: Personal Gifting and the
Federal Gift Tax
Taxes
1 hr
Basic
qcx
EPE
Estate Planning: Intrafamily Property Transfers
Taxes
1 hr
Basic
qcu
EPE
Estate Planning: Marital and Charitable
Deduction Planning
Taxes
1 hr
Basic
qcv
EPE
Estate Planning: Wills, Intestacy, and Probate
Taxes
1 hr
Basic
qcz
EPE
Estate Planning: Postmortem Planning
Taxes
1 hr
Basic
qcy
EPE
Estate Planning: Life Insurance Contracts in
Estate and Succession Planning
Taxes
1 hr
Basic
Estate Planning Essentials
qcr
EPE
qcs
EPE
Estate Planning for Older Americans
Page 33 of 66
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1
CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Estate Planning for Older Americans
qpq
EPA4
Estate Planning for Older Americans: Marital
and Charitable Deduction Planning; Wills,
Intestacy, and Probate
Estate Planning for Older Americans: Life
Insurance and Post-Mortem Planning
Taxes
2 hrs
Advanced
qps
EPA4
Taxes
1 hr
Advanced
qpr
EPA4
Estate Planning for Older Americans: Trusts,
Intra-family Property Transfers
Taxes
2 hrs
Advanced
qpp
EPA4
Estate Planning for Older Americans: Overview,
Federal Estate Tax, Property Ownership and
Powers of Appointment
Taxes
2 hrs
Advanced
Estates and Trusts Income Taxation
qhv
ITET
Estates & Trusts Income Taxation: Definitions,
Fundamentals of Fiduciary Accounting
Taxes
2 hrs
Basic
qhx
ITET
Taxes
2 hrs
Basic
qhy
ITET
Estates & Trusts Income Taxation: Income
Distribution Deduction, Beneficiary Taxes,
Additional Rules
Estates & Trusts Income Taxation: Grantor
Trusts, Special Trusts, Form 1041
Taxes
2 hrs
Basic
Estates & Trusts Income Taxation: Decedent's
Estates, Ordinary Deductions and Credits
Taxes
1 hr
Basic
qhw ITET
Exploring Internal Control Deficiencies
qgm ICDAR
Internal Control: Practice Issues
Auditing
2 hrs
Intermediate
qgk
ICDAR
Internal Control: Evaluating Deficiencies
Auditing
1 hr
Intermediate
qgl
ICDAR
Internal Control: Communicating Deficiencies
Auditing
1 hr
Intermediate
qgj
ICDAR
Internal Control: Context and Identifying
Deficiencies
Auditing
1 hr
Intermediate
FIN 46R Variable Interest Entity Consolidation Rules
Page 34 of 66
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1
CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
FIN 46R Variable Interest Entity Consolidation Rules
noc
VIE
VIE Consolidation Rules: Rules of the
Interpretation (Part 1 of 2)
Accounting
2 hrs
Basic
noe
VIE
Accounting
1 hr
Basic
nog
VIE
VIE Consolidation Rules: Entities and/or
Individuals Must Have Variable Interests in the
VIE
VIE Consolidation Rules: Determination of
Primary Beneficiary (Part 2 of 2)
Accounting
2 hrs
Basic
nof
VIE
VIE Consolidation Rules: Determination of
Primary Beneficiary (Part 1 of 2)
Accounting
2 hrs
Basic
nod
VIE
VIE Consolidation Rules: Rules of the
Interpretation (Part 2 of 2)
Accounting
2 hrs
Basic
noh
VIE
Accounting
2 hrs
Basic
nob
VIE
VIE Consolidation Rules: Initial Test and
Measurement of the VIE by the Primary
Beneficiary
VIE Consolidation Rules: FASB Interpretation
No. 46R of ARB No. 51
Accounting
1 hr
Basic
Finance Leadership
udw LEAD-C14
Finance Leadership: Leadership Update:
Defining the Accounting Leader's Intent
Communications
2 hrs
Intermediate
udz
LEAD-C14
Finance Leadership: Leadership Conviction and
The Leader in the Middle
Communications
2 hrs
Intermediate
uea
LEAD-C14
Finance Leadership: Leading in Real Time
Communications
1 hr
Intermediate
ueb
LEAD-C14
Finance Leadership: Stepping Through the
Leadership Door
Communications
1 hr
Intermediate
qky
LEAD
Finance Leadership: Understanding the
Reluctant Leader
Communications
2 hrs
Intermediate
udv
LEAD-C14
Finance Leadership: Understanding the
Reluctant Leader
Communications
2 hrs
Intermediate
udx
LEAD-C14
Finance Leadership: Defining How to Be a High
Road Leader (Part 1 of 2)
Communications
3 hrs
Intermediate
qld
LEAD
Finance Leadership: Leading in Real Time
Communications
1 hr
Intermediate
qkz
LEAD
Finance Leadership: Leadership Update:
Defining the Accounting Leader's Intent
Communications
2 hrs
Intermediate
Page 35 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Finance Leadership
qlb
LEAD
Finance Leadership: Defining How to Be a High
Road Leader (Part 2 of 2)
Communications
1 hr
Intermediate
qle
LEAD
Finance Leadership: Stepping Through the
Leadership Door
Communications
1 hr
Intermediate
qlc
LEAD
Finance Leadership: Leadership Conviction and
The Leader in the Middle
Communications
2 hrs
Intermediate
udy
LEAD-C14
Finance Leadership: Defining How to Be a High
Road Leader (Part 2 of 2)
Communications
1 hr
Intermediate
qla
LEAD
Finance Leadership: Defining How to Be a High
Road Leader (Part 1 of 2)
Communications
3 hrs
Intermediate
Financial Forecasting and Decision Making
rca
FFMD
rbz
FFMD
rby
FFMD
Financial Forecasting: Reconciling Income
Statement & Balance Sheet, Growth
Mismanagement, Maximum Sustainable
Growth, Forecasting Sales, Integrating % Sales
with Cash Needs
Financial Forecasting: Management Uses of
Forecasting Technique, Using Forecasting to
Plan Capital Structure, Forecasting Balance
Sheet, Forecasting the Income Statement
Financial Forecasting: Forecasting
Prerequisites, Using the Basic Forecasting
Finance
1 hr
Basic
Finance
1 hr
Basic
Finance
1 hr
Basic
Financial Reporting Framework for SMEs
qkp
FRFS
FRF for SMEs: Foundation for Reporting and
Specific Financial Statement Elements
Accounting
1 hr
Intermediate
qkq
FRFS
FRF for SMEs: Combinations & Intangible
Assets, Investments, Leases, Transitioning &
Other Matters
Accounting
1 hr
Intermediate
Financial Statement Analysis
Page 36 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Financial Statement Analysis
uhn
FSABM-C14
rdk
FSABM
uhl
rdm
rdl
Accounting
1.5 hr
Basic
Finance
1.5 hr
Basic
Finance
1.5 hr
Basic
Accounting
1.5 hr
Basic
Auditing
1 hr
Basic
Auditing
1 hr
Basic
Forensic Accounting Investigative Practices:
Searching for Hidden Assets, Forensic
Accounting Reports, and Expert Witness
Testimony
Forensic Accounting Investigative Practices:
Forensic Accounting
Accounting
1 hr
Intermediate
Accounting
1 hr
Intermediate
Forensic Accounting Investigative Practices:
Evidence in the Investigative Process and
Conducting Interviews
Forensic Accounting Investigative Practices:
Tools Used in Forensic Investigations
Accounting
1 hr
Intermediate
Accounting
1 hr
Intermediate
Accounting
2 hrs
Intermediate
Financial Statement Analysis: Effect Ratios,
Analysis of Profitability, Case Studies
Financial Statement Analysis: Firm Valuation,
Causal Ratios, and Forecasting Sustainable
Growth
FSABM-C14 Financial Statement Analysis: Firm Valuation,
Causal Ratios, and Forecasting Sustainable
Growth
FSABM
Financial Statement Analysis: Effect Ratios,
Analysis of Profitability, Case Studies
FSABM
uhm FSABM-C14
Financial Statement Analysis: How to Conduct
an Analysis, Users of Financial Statements,
Case Study, and Forecasting Bankruptcy
Financial Statement Analysis: How to Conduct
an Analysis, Users of Financial Statements,
Case Study, and Forecasting Bankruptcy
Forensic Accounting Investigative Practices
rad
FAIP
raa
FAIP
rab
FAIP
rac
FAIP
Forensic Accounting: Fraudulent Reporting
rbj
FAFR
Forensic Accounting: The Unique Role of a
Forensic Accountant; Scams, Schemes, and AUC 240; The Written Report; The Deposition
Phase; The Witness Stand; and Alternative
Solutions
Page 37 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Forensic Accounting: Fraudulent Reporting
rbk
FAFR
Auditing
2.5 hr
Intermediate
Form 990: Transactions With Interested
Persons; and Governance, Management, and
Disclosures
Form 990: Compensation Reporting, Financial
Information Presentation, and Core Form Page 2
Taxes
2 hrs
Basic
Taxes
2 hrs
Basic
Forensic Accounting: Engagement of the
Forensic Accountant; Analytical and
Investigative Techniques; Collection and
Examination of Documents and Other
Corroborating Data
Form 990: A Comprehensive Approach
qeg
F990
qef
F990
qee
F990
Form 990: Background, Introduction, Keys,
Form Preparation, and Related Organizations
Taxes
2 hrs
Basic
qeh
F990
Form 990: Common Schedules, Other IRS
Filings and Tax Compliance, Summary, and
Signature Block
Taxes
3 hrs
Basic
Auditing
3 hrs
Basic
Fraud - Financial Statement Checklist
nau
FSFC
Financial Statement Manipulation in PrivatelyHeld Companies and Risk Assessment Checklist
Fraud - Government and Not-For-Profits
udb
FFGN-C14
qdu
FFGN
qds
FFGN
Frequent Frauds Found in Governments and
Not-for-Profits: Interim Financial Reporting;
Grant Expense Allocations
Frequent Frauds Found in Governments and
Not-for-Profits: Management Override; Bribes
and Kickbacks
Frequent Frauds Found in Governments and
Not-for-Profits: Misappropriation of Benefits; Offsite and Out of Sight
Page 38 of 66
Auditing (Governmental)
1 hr
Intermediate
Auditing (Governmental)
1 hr
Intermediate
Auditing (Governmental)
1 hr
Intermediate
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:49 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Fraud - Government and Not-For-Profits
udc
FFGN-C14
udd
FFGN-C14
ude
FFGN-C14
qdt
FFGN
udg
FFGN-C14
qdr
FFGN
qdv
FFGN
qdw FFGN
udf
FFGN-C14
Frequent Frauds Found in Governments and
Not-for-Profits: Misappropriation of Benefits; Offsite and Out of Sight
Frequent Frauds Found in Governments and
Not-for-Profits: Personnel Fraud; Fictitious
Employees; Overtime Fraud
Frequent Frauds Found in Governments and
Not-for-Profits: Management Override; Bribes
and Kickbacks
Frequent Frauds Found in Governments and
Not-for-Profits: Personnel Fraud; Fictitious
Employees; Overtime Fraud
Frequent Frauds Found in Governments and
Not-for-Profits: Misuse of Assets
Auditing (Governmental)
1 hr
Intermediate
Auditing (Governmental)
1 hr
Intermediate
Auditing (Governmental)
1 hr
Intermediate
Auditing (Governmental)
1 hr
Intermediate
Auditing (Governmental)
1 hr
Intermediate
Frequent Frauds Found in Governments and
Not-for-Profits: Interim Financial Reporting;
Grant Expense Allocations
Frequent Frauds Found in Governments and
Not-for-Profits: Pledges and Contributions;
Procurement Cards
Frequent Frauds Found in Governments and
Not-for-Profits: Misuse of Assets
Auditing (Governmental)
1 hr
Intermediate
Auditing (Governmental)
1 hr
Intermediate
Auditing (Governmental)
1 hr
Intermediate
Frequent Frauds Found in Governments and
Not-for-Profits: Pledges and Contributions;
Procurement Cards
Auditing (Governmental)
1 hr
Intermediate
Fraud - Identifying Fraudulent Financial Transactions
nck
FE-FFT
Identifying Fraudulent Financial Transactions:
An Introduction to Financial Statement Fraud
Accounting
1 hr
Intermediate
ncy
FE-FFT
Identifying Fraudulent Financial Transactions:
Inadequate Disclosure Fraud
Auditing
1 hr
Intermediate
ncm FE-FFT
Identifying Fraudulent Financial Transactions: A
Framework for Detection
Auditing
2 hrs
Intermediate
ncx
FE-FFT
Identifying Fraudulent Financial Transactions:
Overstatement of Assets
Auditing
2 hrs
Intermediate
ncw FE-FFT
Identifying Fraudulent Financial Transactions:
Understatement of Liabilities
Auditing
2 hrs
Intermediate
Page 39 of 66
Use only with the express permission of AICPA (NC)
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CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Fraud - Identifying Fraudulent Financial Transactions
nco
FE-FFT
Identifying Fraudulent Financial Transactions:
Revenue-Related
Auditing
2 hrs
Intermediate
ncl
FE-FFT
Identifying Fraudulent Financial Transactions:
The Profession's Focus
Auditing
2 hrs
Intermediate
ncp
FE-FFT
Identifying Fraudulent Financial Transactions:
Inventory and Cost of Goods Sold
Auditing
2 hrs
Intermediate
ncz
FE-FFT
Identifying Fraudulent Financial Transactions:
Prevention
Auditing
1 hr
Intermediate
Fraud - Internal Auditing
rcu
FE-AIF
Internal Fraud: The Evolution of Fraud and the
Deception Process
Auditing
1 hr
Intermediate
uha
FE-AIF-C14
Internal Fraud: Responses to Fraud, Interview
Techniques, and Seeking Criminal Prosecution
Auditing
1.5 hr
Intermediate
ugz
FE-AIF-C14
Internal Fraud: Scams, Schemes, and
Scoundrels
Auditing
1 hr
Intermediate
ugy
FE-AIF-C14
Internal Fraud: Analytical Techniques
Auditing
1.5 hr
Intermediate
ugx
FE-AIF-C14
Internal Fraud: Concentrate the Examination
Process
Auditing
1 hr
Intermediate
ugw FE-AIF-C14
Internal Fraud: The Evolution of Fraud and the
Deception Process
Auditing
1 hr
Intermediate
rcy
FE-AIF
Internal Fraud: Responses to Fraud, Interview
Techniques, and Seeking Criminal Prosecution
Auditing
1.5 hr
Intermediate
rcx
FE-AIF
Internal Fraud: Scams, Schemes, and
Scoundrels
Auditing
1 hr
Intermediate
rcv
FE-AIF
Internal Fraud: Concentrate the Examination
Process
Auditing
1 hr
Intermediate
rcw
FE-AIF
Internal Fraud: Analytical Techniques
Auditing
1.5 hr
Intermediate
Fraud in Purchasing and Cash Disbursements Cycles
Page 40 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Fraud in Purchasing and Cash Disbursements Cycles
mcz CL4PCD
mcy CL4PCD
mcx CL4PCD
Fraud in Purchasing & Cash Disbursement:
Payroll & Reimbursement, External Auditing &
Forensics
Fraud in Purchasing & Cash Disbursement:
Cash Disbursements Cycle
Auditing
2 hrs
Basic
Auditing
1 hr
Basic
Fraud in Purchasing & Cash Disbursement: The
Acquisitions Cycle - Ordering, Receiving, &
Warehousing
Auditing
1 hr
Basic
Fraud in Revenue and Cash Receipts Cycles
mbq CL4RCR
Revenue and Cash Receipts: Revenue Cycles
Auditing
2 hrs
Basic
npd
Revenue and Cash Receipts: Revenue Frauds
Caused by Fraudulent Financial Reporting
Auditing
1 hr
Basic
Revenue and Cash Receipts: 'Accounts
Receivable and Billing' plus 'Cash Receipts'
Auditing
1 hr
Basic
Fraud in Small Business: Professional
Standards, Financial Statement Fraud in Small
Entities
Fraud in Small Business: Introduction to Fraud,
Internal Controls in Small Entities
Auditing
2 hrs
Basic
Auditing
1 hr
Basic
mbv ARWF
Fraud in Small Business: Cases of Financial
Statement Frauds in Small Entities (Part 1 of 2)
Auditing
2 hrs
Basic
mbw ARWF
Fraud in Small Business: Cases of Financial
Statement Frauds in Small Entities (Part 2 of 2)
Auditing
1 hr
Basic
Auditing (Governmental)
1 hr
Intermediate
CL4RCR
mbr CL4RCR
Fraud in Small Business
mbu ARWF
mbt
ARWF
Frequent Frauds Found in Governments
ufb
CL4FGOV-
Frequent Frauds Found in Governments:
Management Override and Bribes and Kickbacks
Page 41 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Frequent Frauds Found in Governments
ufc
ufa
CL4FGOV-
Frequent Frauds Found in Governments:
Misappropriation of Assets, Procurement Cards,
and Personal Use of Public Assets
CL4FGOV- Frequent Frauds Found in Governments: Interim
Financial Reporting and Personnel Fraud
Auditing (Governmental)
1.5 hr
Intermediate
Auditing (Governmental)
1 hr
Intermediate
Auditing (Governmental)
2 hrs
Intermediate
Auditing (Governmental)
2 hrs
Intermediate
Frequent Frauds Found in Not-for-Profits
ufd
CL4FNFP-C
ufe
CL4FNFP-C
Frequent Frauds Found in Not-for-Profits:
Misappropriation of Benefits, Grant Expense
Allocations, and Pledges and Contributions
Frequent Frauds Found in Not-for-Profits:
Fictitious Employees, Donated Assets, Off-Site
and Out of Sight, and Overtime Fraud
Fundamentals of a Trust
qil
FAT
Fundamentals of a Trust: Introduction,
Elements, and Investments
Taxes
2 hrs
Basic
qin
FAT
Taxes
2 hrs
Basic
qim
FAT
Taxes
1 hr
Basic
qio
FAT
Fundamentals of a Trust: Uses of Trusts in
Estate Planning; Fundamentals of Fiduciary
Accounting
Fundamentals of a Trust: Termination and
Modification of Existing Trusts; Anatomy of a
Trust
Fundamentals of a Trust: Taxation Overview
and Treatment of Grantor Trusts
Taxes
2 hrs
Basic
1 hr
Basic
Fundamentals of Government Accounting and Reporting
qmy FGAC
Fundamentals of Governmental Accounting and
Reporting: Financial Reporting and the CAFR
ugd
Fundamentals of Governmental Accounting and Accounting (Governmental) 1.5 hr
Reporting: Government-Wide Financial
Statements
FGAC-C14
Page 42 of 66
Accounting (Governmental)
Basic
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Fundamentals of Government Accounting and Reporting
qmv FGAC
Fundamentals of Governmental Accounting and Accounting (Governmental)
Reporting: Fiduciary Funds, Reporting Entity,
Special-Purpose Governments
Fundamentals of Governmental Accounting and Accounting (Governmental)
Reporting: Fiduciary Funds, Reporting Entity,
Special-Purpose Governments
Fundamentals of Governmental Accounting and Accounting (Governmental)
Reporting: Governmental Environment and
GAAP, Fund Accounting and the Financial
Reporting Model
Fundamentals of Governmental Accounting and Accounting (Governmental)
Reporting: Proprietary Funds
2 hrs
Basic
2 hrs
Basic
2 hrs
Basic
1 hr
Basic
1 hr
Basic
ugb
FGAC-C14
ufx
FGAC-C14
uga
FGAC-C14
uge
FGAC-C14
Fundamentals of Governmental Accounting and
Reporting: Financial Reporting and the CAFR
ufy
FGAC-C14
ugc
FGAC-C14
Fundamentals of Governmental Accounting and Accounting (Governmental) 2 hrs
Reporting: Budgeting, Measurement Focus and
Basis of Accounting
Fundamentals of Governmental Accounting and Accounting (Governmental) 1 hr
Reporting: Fund Financial Statements
qmx FGAC
Accounting (Governmental)
Basic
Basic
Accounting (Governmental)
1.5 hr
Basic
Accounting (Governmental)
1 hr
Basic
qmu FGAC
Fundamentals of Governmental Accounting and Accounting (Governmental) 1 hr
Reporting: Proprietary Funds
Basic
qmt
Fundamentals of Governmental Accounting and
Reporting: Governmental Funds - Revenues and
Expenditures
Fundamentals of Governmental Accounting and
Reporting: Budgeting, Measurement Focus and
Basis of Accounting
Fundamentals of Governmental Accounting and
Reporting: Governmental Environment and
GAAP, Fund Accounting and the Financial
Reporting Model
Fundamentals of Governmental Accounting and
Reporting: Governmental Funds - Revenues and
Expenditures
qmw FGAC
FGAC
qms FGAC
qmr FGAC
ufz
FGAC-C14
Fundamentals of Governmental Accounting and
Reporting: Government-Wide Financial
Statements
Fundamentals of Governmental Accounting and
Reporting: Fund Financial Statements
Page 43 of 66
Accounting (Governmental)
1.5 hr
Basic
Accounting (Governmental)
2 hrs
Basic
Accounting (Governmental)
2 hrs
Basic
Accounting (Governmental)
1.5 hr
Basic
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:49 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Government Auditing Standards
rei
EO-YB
Government Auditing Standards: General
Standards
Auditing (Governmental)
1.5 hr
Basic
uiv
EO-YB-C14
Government Auditing Standards: Fieldwork and
Reporting Standards for Performance Audits
Auditing (Governmental)
2 hrs
Basic
rej
EO-YB
Government Auditing Standards: Standards for
Financial Audits and Attestation Engagements
Auditing (Governmental)
2 hrs
Basic
rek
EO-YB
Government Auditing Standards: Fieldwork and
Reporting Standards for Performance Audits
Auditing (Governmental)
2 hrs
Basic
uis
EO-YB-C14
Auditing (Governmental)
1.5 hr
Basic
uiu
EO-YB-C14
Government Auditing Standards: Overview,
Foundation and Ethical Principles, and
Standards for Use and Application of GAGAS
Government Auditing Standards: Standards for
Financial Audits and Attestation Engagements
Auditing (Governmental)
2 hrs
Basic
uit
EO-YB-C14
Government Auditing Standards: General
Standards
Auditing (Governmental)
1.5 hr
Basic
reh
EO-YB
Government Auditing Standards: Overview,
Foundation and Ethical Principles, and
Standards for Use and Application of GAGAS
Auditing (Governmental)
1.5 hr
Basic
Governmental & Nonprofit Annual Updates
qiy
GNAU
2013 Governmental and Nonprofit Update:
Federal Government Activities
Auditing (Governmental)
1 hr
Intermediate
qiz
GNAU
Accounting (Governmental)
1 hr
Intermediate
qja
GNAU
2013 Governmental and Nonprofit Update:
Accounting Standards, AICPA Activities,
Emerging Issues
2013 Governmental and Nonprofit Update:
Overview of the ASB Clarity Project
Auditing (Governmental)
1 hr
Intermediate
qjb
GNAU
2013 Governmental and Nonprofit Update: Key
Changes Resulting from the ASB Clarity Project
Auditing (Governmental)
2 hrs
Intermediate
qjc
GNAU
2013 Governmental and Nonprofit Update:
GASB Activities
1 hr
Intermediate
Governmental Accounting and Reporting
Page 44 of 66
Accounting (Governmental)
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Governmental Accounting and Reporting
qgr
GAR
Governmental Accounting and Reporting:
Preparing the Government-Wide Financial
Statements
Governmental Accounting and Reporting:
Foundations and Note Disclosures
Accounting (Governmental)
3 hrs
Intermediate
qgo
GAR
Accounting (Governmental)
3 hrs
Intermediate
qgq
GAR
Governmental Accounting and Reporting: Fund
Reporting
Accounting (Governmental)
3 hrs
Intermediate
qgp
GAR
Governmental Accounting and Reporting: Fund
Accounting
Accounting (Governmental)
2 hrs
Intermediate
Guide to Business Combinations
rbe
AGC
Guide to Business Combinations: Variable
Interest Entities
Accounting
1 hr
Intermediate
ray
AGC
Guide to Business Combinations: Introduction
and Study of Business Combinations
Accounting
1 hr
Intermediate
raz
AGC
Guide to Business Combinations: Applying the
Acquisition Method
Accounting
1 hr
Intermediate
uec
AGC-C14
Guide to Business Combinations: Introduction
and Study of Business Combinations
Accounting
1 hr
Intermediate
ued
AGC-C14
Guide to Business Combinations: Applying the
Acquisition Method
Accounting
1 hr
Intermediate
uee
AGC-C14
Guide to Business Combinations: Consolidated
Financial Statements
Accounting
1 hr
Intermediate
uef
AGC-C14
Guide to Business Combinations: Accounting for
Noncontrolling Interests
Accounting
1 hr
Intermediate
ueh
AGC-C14
Guide to Business Combinations: Combined
Financial Statements and Not-For-Profit Issues
Accounting
1 hr
Intermediate
rbd
AGC
Guide to Business Combinations: Combined
Financial Statements and Not-For-Profit Issues
Accounting
1 hr
Intermediate
rbc
AGC
Guide to Business Combinations: Goodwill and
Other Intangible Assets
Accounting
1 hr
Intermediate
rbb
AGC
Guide to Business Combinations: Accounting for
Noncontrolling Interests
Accounting
1 hr
Intermediate
rba
AGC
Guide to Business Combinations: Consolidated
Financial Statements
Accounting
1 hr
Intermediate
Page 45 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:49 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Guide to Business Combinations
uei
AGC-C14
Guide to Business Combinations: Variable
Interest Entities
Accounting
1 hr
Intermediate
ueg
AGC-C14
Guide to Business Combinations: Goodwill and
Other Intangible Assets
Accounting
1 hr
Intermediate
Handling IRS Disputes
qei
DIRS
Dealing with the IRS: Advising Delinquent
Taxpayers
Taxes
1 hr
Basic
pdk
DIRS
Taxes
2 hrs
Basic
qek
DIRS
Dealing with the IRS: 'The Trust Fund Recovery
Penalty of IRC §6672' plus 'Practice before the
IRS'
Dealing with the IRS: Offers in Compromise, &
Tax Liabilities and Bankruptcy
Taxes
2 hrs
Basic
qej
DIRS
Dealing with the IRS: The Collection Process
and Installment Agreements
Taxes
2 hrs
Basic
pdh
DIRS
Dealing with the IRS: Assessment Process,
Examination and Appeals
Taxes
1 hr
Basic
Health Care Reform Act
rdo
CL4HCRA
Health Care Reform Act: History and
Background
Taxes
1 hr
Basic
rdp
CL4HCRA
Health Care Reform Act:Provisions in 2010
Taxes
1.5 hr
Basic
rdq
CL4HCRA
Health Care Reform Act: Provisions Effective in
2011 Through 2013
Taxes
1.5 hr
Basic
rdr
CL4HCRA
Health Care Reform Act: 2014 - A Key
Implementation Year, and Beyond
Taxes
2 hrs
Basic
IFRS Essentials - GAAP Comparison
nme IFRS
IFRS: 'Derivatives and Hedge Accounting' &
'Inventories'
Accounting
1 hr
Intermediate
nmf
IFRS: Property, Plant, and Equipment;
Investment Property; and Borrowing Costs
Accounting
1 hr
Intermediate
IFRS
Page 46 of 66
Use only with the express permission of AICPA (NC)
1
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
IFRS Essentials - GAAP Comparison
nmd IFRS
IFRS: 'Accounting for Income Taxes' &
'Financial Instruments'
Accounting
2 hrs
Intermediate
nmc IFRS
IFRS: 'Employee Benefits' & 'Share-Based
Payment'
Accounting
2 hrs
Intermediate
nml
IFRS
IFRS: IFRS for Small and Medium-Sized Entities
Accounting
2 hrs
Intermediate
nlz
IFRS
IFRS: International Financial Reporting
Standards - Background and Framework
Accounting
1 hr
Intermediate
nmk IFRS
IFRS: First-Time Adoption of IFRSs
Accounting
1 hr
Intermediate
nmh IFRS
IFRS: 'Accounting for Leases' & 'Impairment of
Assets'
Accounting
2 hrs
Intermediate
nmg IFRS
IFRS: Intangible Assets
Accounting
1 hr
Intermediate
nma IFRS
IFRS: 'Form/Content of Financial Statements' &
'Accounting Policies, Changes in Estimates, &
Errors'
IFRS: Revenue
Accounting
2 hrs
Intermediate
Accounting
1 hr
Intermediate
IFRS: 'Provisions and Contingencies' & 'Other
Accounting and Reporting Topics'
Accounting
2 hrs
Intermediate
nmb IFRS
nmi
IFRS
Internal Control Essentials for Financial Managers, Accountants and Auditors
qdc
ICDAD
Internal Controls: Controls for Smaller Entities
Accounting
1 hr
Basic
qdd
ICDAD
Internal Controls: The Auditing Standards Board,
Definitions, and Concepts
Accounting
1 hr
Basic
qde
ICDAD
Internal Controls: The Control Environment - An
In-Depth Review
Accounting
1 hr
Basic
qdg
ICDAD
Internal Controls: Control Activities - An In-Depth
Review
Accounting
1 hr
Basic
qdh
ICDAD
Internal Controls: Information and
Communication, Monitoring, and Documentation
Accounting
2 hrs
Basic
qdf
ICDAD
Internal Controls: Risk Assessment and Fraud An In-Depth Review
Accounting
1 hr
Basic
Page 47 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:49 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
International Taxation: To and From the United States
odq
ITTF
International Taxation: U.S. Withholding Taxes
on Foreign Businesses
Taxes
2 hrs
Advanced
nly
ITTF
International Taxation: Indirect Sale or Use of
Tangible Property
Taxes
2 hrs
Advanced
nsy
ITTF
International Taxation: Foreign Branches and
Affiliated Companies
Taxes
1 hr
Advanced
odo
ITTF
Taxes
1 hr
Advanced
nsv
ITTF
International Taxation: Foreign Business
Operations and Sales of Tangible Property in
the U.S.
International Taxation: 'Export Income' plus
'Allocation and Apportionment of Deductions'
Taxes
2 hrs
Advanced
odr
ITTF
International Taxation: Business In & Outside of
the U.S., Use of Property in the U.S.
Taxes
1 hr
Advanced
nsx
ITTF
International Taxation: Initiation of Foreign
Operations
Taxes
1 hr
Advanced
International Taxation: U.S. Foreign Tax Credit Basic Concepts and Special Rules
Taxes
1 hr
Advanced
nsw ITTF
International vs. U.S. Accounting
mki
IUSA
International vs. U.S. Accounting: Financial
Instrument and Other Reporting Issues
Accounting
1 hr
Basic
mkh IUSA
International vs. U.S. Accounting: Liabilities
Accounting
1 hr
Basic
mkg IUSA
International vs. U.S. Accounting: Leases,
Intangible Assets, and Asset Impairment
Accounting
1 hr
Basic
mkf
International vs. U.S. Accounting: Property,
Plant and Equipment, and Investment Property
Accounting
1 hr
Basic
mkc IUSA
International vs. U.S. Accounting: An Introduction
Accounting
1 hr
Basic
mkj
International vs. U.S. Accounting: Business
Combinations, Consolidation, and Foreign
Operations
International vs. U.S. Accounting: Current Assets
Accounting
1 hr
Basic
Accounting
1 hr
Basic
International vs. U.S. Accounting: Financial
Reports Prepared in Accordance with IFRSs
Accounting
1 hr
Basic
IUSA
IUSA
mke IUSA
mkd IUSA
Page 48 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:49 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Introduction to Sales, Mergers, and Acquisitions
qfj
BASB
Sales, Mergers, and Acquisitions: Transaction
Terms
qfe
BASB
Sales, Mergers, and Acquisitions: Business
Transaction Basics
qff
BASB
qfg
Taxes
2 hrs
Intermediate
Finance
1 hr
Intermediate
Sales, Mergers, and Acquisitions: Introduction to
Due Diligence and Key Documentation
Finance
2 hrs
Intermediate
BASB
Sales, Mergers, and Acquisitions: Valuation
Considerations
Finance
2 hrs
Intermediate
qfh
BASB
Sales, Mergers, and Acquisitions: Analysis of
Asset-Based Transactions
Taxes
2 hrs
Intermediate
qfk
BASB
Sales, Mergers, and Acquisitions: Buyer Groups,
Closing, & Attributes of Successful Transactions
Taxes
1 hr
Intermediate
qfi
BASB
Sales, Mergers, and Acquisitions: Analysis of
Stock-Based Transactions
Taxes
2 hrs
Intermediate
Keys to Effective Communication
oae
TLWP
Effective Communication: Business Writing:
Planning, Purpose, and Execution
Communications
1 hr
Intermediate
oaj
TLWP
Effective Communication:Techniques for Giving
Presentations
Communications
1 hr
Intermediate
oag
TLWP
Effective Communication: Overview plus
'Positive Wording'
Communications
1 hr
Intermediate
oah
TLWP
Effective Communication: Descriptive Wording
and Avoiding Credibility Robbers
Communications
1 hr
Intermediate
oaf
TLWP
Effective Communication: Business Writing:
Style and Organization
Communications
1 hr
Intermediate
oai
TLWP
Effective Communication: Developing a
Presentation
Communications
1 hr
Intermediate
oad
TLWP
Effective Communication: Overcoming Listening
Traps
Communications
1 hr
Intermediate
oac
TLWP
Effective Communication: The Key to Effective
Listening
Communications
1 hr
Intermediate
Leadership: The CPA as a Professional
Page 49 of 66
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1
CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Leadership: The CPA as a Professional
nat
CPAPT
In a CPA's Professionalism We Must Trust
Behavioral Ethics
1 hr
Basic
Lean Accounting
occ
SUAF
Lean Accounting: Lean in Providers of Goods
Finance
1 hr
Intermediate
ocb
SUAF
Lean Accounting: Basic Principles
Finance
1 hr
Intermediate
oce
SUAF
Lean Accounting: Making Decisions in a Lean
Environment
Finance
1 hr
Intermediate
nib
SUAF
Lean Accounting: Lean Tools
Finance
1 hr
Intermediate
nid
SUAF
Lean Accounting: Operational Accounting
Finance
1 hr
Intermediate
ocd
SUAF
Lean Accounting: Lean in Service Providers and
Government
Finance
2 hrs
Intermediate
nic
SUAF
Lean Accounting: Lean Financial Accounting
Finance
1 hr
Intermediate
ocf
SUAF
Lean Accounting: Successful Implementation
Finance
1 hr
Intermediate
Lean Management Techniques
nix
LAMA
Lean Management: Achieving Perfection
Through Continuous Process Improvement
Finance
1 hr
Advanced
nit
LAMA
Lean Management: Providing Customer Value
Through Target Costing
Finance
1 hr
Advanced
nis
LAMA
Lean Management: An Overview of the Basic
Principles and Procedures for Application
Finance
1 hr
Advanced
niw
LAMA
Lean Management: Managing Pull Through
Material Requirements Planning
Finance
2 hrs
Advanced
niu
LAMA
Lean Management: Eliminating Waste Through
Value Stream Management
Finance
2 hrs
Advanced
niv
LAMA
Lean Management: Improving Flow Through
Capacity Management
Finance
1 hr
Advanced
Page 50 of 66
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1
CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Lean Management Techniques
niy
LAMA
Lean Management: Implementation and
Performance Measurement
Finance
1 hr
Advanced
Finance
1 hr
Intermediate
Finance
1 hr
Intermediate
Finance
1 hr
Intermediate
Finance
1 hr
Intermediate
Finance
2 hrs
Intermediate
Finance
1 hr
Intermediate
Making Key Financial Decisions
qab
TTMD
Financial Decisions: Analytical Models Decision Aids
This course will be dropped in ####
qaa
TTMD
Financial Decisions: Problem-Solving Tools
This course will be dropped in ####
nbd
TTMD
Financial Decisions: 'Acquisitions and
Divestitures' and 'Capital and Other Long-Term
Investments'
This course will be dropped in ####
qac
TTMD
Financial Decisions: Improving Accounting
Information and Analysis
This course will be dropped in ####
map TTMD
Financial Decisions: 'Environmental Forces' plus
'Turning Data Into Information'
This course will be dropped in ####
nbc
TTMD
Financial Decisions: Forecasting and Budgeting
This course will be dropped in ####
Mastering Budget Applications
oht
MAPB
Mastering Budget Applications: Pitfall of
Reporting and Execution
Finance
1 hr
Intermediate
ohq
MAPB
Mastering Budget Applications: Pitfall of Costs
Finance
1 hr
Intermediate
oho
MAPB
Mastering Budget Applications: Real-World
Planning
Finance
2 hrs
Intermediate
ohp
MAPB
Mastering Budget Applications: Hazards, Pitfall
of Revenues
Finance
2 hrs
Intermediate
ohu
MAPB
Mastering Budget Applications: Other Pitfalls
Finance
1 hr
Intermediate
ohr
MAPB
Mastering Budget Applications: Pitfall of
Environment
Finance
1 hr
Intermediate
Page 51 of 66
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CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Mastering Budget Applications
ohs
MAPB
Mastering Budget Applications: Pitfall of
Mechanism for Change
Finance
1 hr
Intermediate
Mergers, Acquisitions, and Sales of Closely Held Businesses: Advanced Case Analysis
kaj
PSAS
Purchase/Sale of Closely-Held Business: Sale
or Purchase of Stock
Taxes
1 hr
Advanced
kak
PSAS
Taxes
2 hrs
Advanced
nex
PSAS
Purchase/Sale of Closely-Held Business:
Specialty Transaction: Employee Stock
Ownership Plan & Trust
Purchase/Sale of Closely-Held Business:
Specialty Transaction: Between Family Members
Taxes
1 hr
Advanced
new PSAS
Purchase/Sale of Closely-Held Business:
Specialty Transaction: The Industry 'Roll-up'
Taxes
1 hr
Advanced
net
PSAS
Purchase/Sale of Closely-Held Business:
Transaction Structure: 'The Art of the Deal'
Taxes
1 hr
Advanced
nev
PSAS
Taxes
1 hr
Advanced
nes
PSAS
Purchase/Sale of Closely-Held Business:
Specialty Transaction: Tax Preference
Reorganizations
Purchase/Sale of Closely-Held Business:
Transaction Value Fundamentals (Part 2 of 2)
Taxes
1 hr
Advanced
neu
PSAS
Purchase/Sale of Closely-Held Business: Sale
or Purchase of Assets
Taxes
1 hr
Advanced
nez
PSAS
Purchase/Sale of Closely-Held Business:
Transaction Valuation Fundamentals (Part 1 of
2)
Taxes
1 hr
Advanced
Multistate Income Tax
pdn
MIT
Multistate Income Tax: Modifications, Filing
Methods, Apportionment & Allocation
Taxes
2 hrs
Intermediate
pdo
MIT
Multistate Income Tax: Apportionment Formulas
and Factors & Audit Defense Strategies
Taxes
1.5 hr
Intermediate
ujq
MIT-C14
Multistate Income Tax: Apportionment Formulas
and Factors & Audit Defense Strategies
Taxes
1.5 hr
Intermediate
ujp
MIT-C14
Multistate Income Tax: Modifications, Filing
Methods, Apportionment & Allocation
Taxes
2 hrs
Intermediate
Page 52 of 66
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Multistate Income Tax
ujo
MIT-C14
pdm MIT
Multistate Income Tax: Interstate Activity and
Nexus
Taxes
1 hr
Intermediate
Multistate Income Tax: Interstate Activity and
Nexus
Taxes
1 hr
Intermediate
Not-For-Profits Treated as Business
nxj
RNPO
Not-For-Profits Treated as Business: Dollars
and Sense
Business Management and
Organization
3 hrs
Basic
nxm RNPO
Not-For-Profits Treated as Business:
Stewardship: Maximizing Resources
Business Management and
Organization
2 hrs
Basic
nxk
RNPO
Not-For-Profits Treated as Business: Managing
for Mission Accomplishment
Business Management and
Organization
2 hrs
Basic
nxi
RNPO
Not-For-Profits Treated as Business: Planning
for Success
Business Management and
Organization
2 hrs
Basic
nxh
RNPO
Not-For-Profits Treated as Business:
Understanding the Nonprofit Organization
Business Management and
Organization
2 hrs
Basic
nxl
RNPO
Not-For-Profits Treated as Business: People
Potential: The Human Resource
Business Management and
Organization
2 hrs
Basic
Not-for-Profits: Start to Finish
njs
NPAR
Nonprofit Accounting: Gains and Losses,
Expenses, and Reclassifications
Accounting (Governmental)
1 hr
Intermediate
udi
NPAR-C14
Nonprofit Accounting: Financial Reporting
Accounting (Governmental)
1 hr
Intermediate
njp
NPAR
Accounting (Governmental)
1 hr
Intermediate
udl
NPAR-C14
Nonprofit Accounting: The Nonprofit
Environment and GAAP, and Performance
Measurement
Nonprofit Accounting: Investments and SplitInterest Agreements
Accounting (Governmental)
1 hr
Intermediate
njt
NPAR
Nonprofit Accounting: Investments and SplitInterest Agreements
Accounting (Governmental)
1 hr
Intermediate
njq
NPAR
Nonprofit Accounting: Financial Reporting
Accounting (Governmental)
1 hr
Intermediate
Page 53 of 66
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Not-for-Profits: Start to Finish
udj
NPAR-C14
Nonprofit Accounting: Exchange Transactions,
Contributions, and Agency Transactions
Accounting (Governmental)
1 hr
Intermediate
udk
NPAR-C14
Nonprofit Accounting: Gains and Losses,
Expenses, and Reclassifications
Accounting (Governmental)
1 hr
Intermediate
udh
NPAR-C14
Accounting (Governmental)
1 hr
Intermediate
njr
NPAR
Nonprofit Accounting: The Nonprofit
Environment and GAAP, and Performance
Measurement
Nonprofit Accounting: Exchange Transactions,
Contributions, and Agency Transactions
Accounting (Governmental)
1 hr
Intermediate
Payroll and Other Accounting Services
qas
CL4BPOA
qar
CL4BPOA
uda
CL4BPOA-C
ucz
CL4BPOA-C
ucy
CL4BPOA-C
qaq
CL4BPOA
Payroll and Other Accounting Services:
Engagement Performance, Fraud and Internal
Control
Payroll and Other Accounting Services:
Engagement Letters
Auditing
2 hrs
Intermediate
Auditing
1 hr
Intermediate
Payroll and Other Accounting Services:
Engagement Performance, Fraud and Internal
Control
Payroll and Other Accounting Services:
Engagement Letters
Auditing
2 hrs
Intermediate
Auditing
1 hr
Intermediate
Payroll and Other Accounting Services:
Introduction, Engagement Planning and
Administration
Payroll and Other Accounting Services:
Introduction, Engagement Planning and
Administration
Auditing
1 hr
Intermediate
Auditing
1 hr
Intermediate
PCAOB’s Risk Assessment Standards
oek
PCAO
PCAOB's Risk Assessment Standards:
Summary and Audit Process
Auditing
1 hr
Basic
oel
PCAO
PCAOB's Risk Assessment Standards: Audit
Planning
Auditing
2 hrs
Basic
PCAOB's Risk Assessment Standards: Internal
Control over Financial Reporting
Auditing
1 hr
Basic
oem PCAO
Page 54 of 66
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
PCAOB’s Risk Assessment Standards
oeo
PCAO
PCAOB's Risk Assessment Standards: Testing
and Evaluating Results and Audit Wrap-Up
Auditing
2 hrs
Basic
oen
PCAO
PCAOB's Risk Assessment Standards:
Assessing and Responding to Risks
Auditing
1 hr
Basic
Plug Your Profit Leaks
qak
PYPL
Profit Leaks: Introduction plus 'Creating a
Prevention Program'
Finance
1 hr
Intermediate
qal
PYPL
Profit Leaks: Cause and Effect Chain
Finance
1 hr
Intermediate
qap
PYPL
Profit Leaks: People-Caused Issues
Finance
2 hrs
Intermediate
qao
PYPL
Profit Leaks: Process-Caused Issues
Finance
2 hrs
Intermediate
qam PYPL
Profit Leaks: 'Culture-Caused Issues' plus
'Helping Others Improve Profitability'
Finance
2 hrs
Intermediate
qan
Profit Leaks: 'Decision-Caused Issues' plus 'Tips
to Get Started Soon'
Finance
2 hrs
Intermediate
PYPL
Public Company Update
qjh
PCOU
Public Company Update: Fair Value
Measurements and Disclosures
Accounting
1 hr
Basic
qje
PCOU
Public Company Update: SEC Final and
Proposed Rules and Other Initiatives in 2012
Accounting
1 hr
Basic
qjg
PCOU
Public Company Update: PCAOB Auditing
Developments and Other Activities
Auditing
1 hr
Basic
qji
PCOU
Public Company Update: IPO Selected Topics
Accounting
1 hr
Basic
qjf
PCOU
Public Company Update: SEC Guidance
Accounting
1 hr
Basic
Real Estate Accounting and Auditing
Page 55 of 66
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1
CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Real Estate Accounting and Auditing
qbf
REAA
Real Estate Accounting and Auditing: Rental
Operations, Impairment of Completed Real
Estate Projects
Real Estate Accounting and Auditing: Estimating
Fair Value and Planning the Audit
Accounting
2 hrs
Intermediate
noq
REAA
Accounting
1 hr
Intermediate
nom REAA
Real Estate Accounting and Auditing:
Acquisition and Development of Real Estate
Accounting
2 hrs
Intermediate
nop
Real Estate Accounting and Auditing: Sale of
Real Estate Assets
Accounting
2 hrs
Intermediate
REAA
Redefining the Close Process
qif
TFCRA
Redefining the Close Process: Elements of the
Close Package
Accounting
1 hr
Intermediate
qie
TFCRA
Redefining the Close Process: Finance Function
Redesign
Accounting
1 hr
Intermediate
qid
TFCRA
Accounting
1 hr
Intermediate
oab
TFCRA
Redefining the Close Process: Overview,
Finance Function Stakeholders, & Redefining
the Close Cycle
Redefining the Close Process: Managing
Change in the Redesign of the Finance Function
Accounting
1 hr
Intermediate
qig
TFCRA
Accounting
1 hr
Intermediate
oaa
TFCRA
Redefining the Close Process: Tech to
Redesign Finance Cycle, Benchmarking
Finance Function Redesign
Redefining the Close Process: Hard Close, Soft
Close, Virtual Close - Making It a Reality
Accounting
2 hrs
Intermediate
Revenue Recognition
ufu
RRNS-C14
Revenue Recognition: Special Industries
Accounting
1 hr
Intermediate
rbs
RRNS
Revenue Recognition: Current Issues and
Historical Background
Accounting
1 hr
Intermediate
rbt
RRNS
Revenue Recognition: SEC Guidance
Accounting
1 hr
Intermediate
Page 56 of 66
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1
CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Revenue Recognition
ufv
RRNS-C14
Revenue Recognition: Multiple Deliverable
Revenue Arrangements, Proposed Contract
Method
ufw RRNS-C14 Revenue Recognition: Proposed Standard Special Issues
Accounting
2 hrs
Intermediate
Accounting
1 hr
Intermediate
rbw
RRNS
Accounting
2 hrs
Intermediate
ufs
RRNS-C14
Revenue Recognition: Multiple Deliverable
Revenue Arrangements, Proposed Contract
Method
Revenue Recognition: Current Issues and
Historical Background
Accounting
1 hr
Intermediate
uft
RRNS-C14
Revenue Recognition: SEC Guidance
Accounting
1 hr
Intermediate
rbx
RRNS
Revenue Recognition: Proposed Standard Special Issues
Accounting
1 hr
Intermediate
rbu
RRNS
Revenue Recognition: Special Industries
Accounting
1 hr
Intermediate
Review Engagements
ugv
Cl4RE-C14
rcp
CL4RE
rcq
CL4RE
ugu
Cl4RE-C14
Review Engagement Fundamentals: Inquiry and
Analytical Review Procedures, Reporting on
Review Engagements
Review Engagement Fundamentals:
Introduction and Performing a Review
Auditing
2 hrs
Basic
Auditing
1.5 hr
Basic
Review Engagement Fundamentals: Inquiry and
Analytical Review Procedures, Reporting on
Review Engagements
Review Engagement Fundamentals:
Introduction and Performing a Review
Auditing
2 hrs
Basic
Auditing
1.5 hr
Basic
Auditing
3 hrs
Intermediate
Risk Assessment and Internal Control
qlf
SBABR
Risk Assessment & Internal Control:
Characteristics of a Small Business;
Independence Considerations
Page 57 of 66
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1
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Risk Assessment and Internal Control
qlj
SBABR
Risk Assessment & Internal Control:
Deficiencies in Internal Control, Analytical
Procedures, Design
Risk Assessment & Internal Control: Extent of
Testing, Consideration of Fraud, Completing the
Audit
Risk Assessment & Internal Control: The Entity
& Its Environment; Audit Risk & Materiality
Auditing
3 hrs
Intermediate
qlk
SBABR
Auditing
2 hrs
Intermediate
qlh
SBABR
Auditing
2 hrs
Intermediate
qli
SBABR
Risk Assessment & Internal Control:
Consideration of Internal Control
Auditing
2 hrs
Intermediate
qlg
SBABR
Risk Assessment & Internal Control: PreEngagement Activities
Auditing
1 hr
Intermediate
Risk Assessment Standards: Internal Control
Documentation
Auditing
1 hr
Basic
pbm RANA
Risk Assessment Standards: Assessing,
Designing for Material Misstatements
Auditing
1 hr
Basic
pbn
RANA
Risk Assessment Standards: Interim and YearEnd Testing, Audit Wrap-Up
Auditing
2 hrs
Basic
pbk
RANA
Risk Assessment Standards: Standards, Audit
Process, & Audit Planning
Auditing
2.5 hr
Basic
Risk Assessment Standards
pbl
RANA
S Corporation Fundamentals
pgy
SCORP
S Corporations: Distributions and Taxable Year
of Corporation
Taxes
1 hr
Basic
pgz
SCORP
S Corporations: Passive Activity Rules, Fringe
Benefits, and Other Considerations
Taxes
1 hr
Basic
pgv
SCORP
S Corporations: Subchapter S, Qualifications,
and Election
Taxes
1.5 hr
Basic
pgw SCORP
S Corporations: Termination of S Status
Taxes
1 hr
Basic
pgx
S Corporations: Tax on Built-In Gains; Pass
Through to Shareholders, Basis and Losses
Taxes
2 hrs
Basic
SCORP
Page 58 of 66
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1
CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
S Corporation Fundamentals
uhb
SCORP-C1
S Corporations: Subchapter S, Qualifications,
and Election
Taxes
1.5 hr
Basic
uhc
SCORP-C1
S Corporations: Termination of S Status
Taxes
1 hr
Basic
uhd
SCORP-C1
S Corporations: Tax on Built-In Gains; Pass
Through to Shareholders, Basis and Losses
Taxes
2 hrs
Basic
uhe
SCORP-C1
S Corporations: Distributions and Taxable Year
of Corporation
Taxes
1 hr
Basic
uhf
SCORP-C1
S Corporations: Passive Activity Rules, Fringe
Benefits, and Other Considerations
Taxes
1 hr
Basic
Sales and Use Tax
oby
FVA
Fair Value Accounting: 'Fair Value Disclosures'
plus 'Relevant Pronouncements'
Accounting
1 hr
Intermediate
pch
FVA
Fair Value Accounting: 'Business Combinations'
plus 'Testing for Subsequent Impairment'
Accounting
2 hrs
Intermediate
nhj
FVA
Fair Value Accounting: 'Working with a Valuation
Specialist' plus 'Measurement Case Study'
Accounting
2 hrs
Intermediate
obx
FVA
Fair Value Accounting: 'Overview' plus 'Fair
Value Measurements'
Accounting
2 hrs
Intermediate
SEC Reporting: 'Registration Statements' plus
'The Quarterly Report: Form 10-Q'
Accounting
2 hrs
Intermediate
ohw SECR
SEC Reporting: 'Proxy Statements' plus
'Reporting by Smaller Public Companies'
Accounting
2 hrs
Intermediate
nrm SECR
SEC Reporting: The Key Rules
Accounting
3 hrs
Intermediate
nrr
SECR
SEC Reporting: The Current Report - Form 8-K
Accounting
2 hrs
Intermediate
ohn
SECR
SEC Reporting: The SEC and the Laws It
Administers
Accounting
2 hrs
Intermediate
mfs
SECR
SEC Reporting: Going Public - An Overview
Accounting
1 hr
Intermediate
SEC Reporting
nrq
SECR
Page 59 of 66
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CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
SEC Reporting
nro
SECR
SEC Reporting: The Annual Report - Form 10-K
(Part 1 of 2)
Accounting
2 hrs
Intermediate
nrp
SECR
SEC Reporting: The Annual Report - Form 10-K
(Part 2 of 2)
Accounting
2 hrs
Intermediate
Should CPAs Go Lean and Mean?
ngh
GLM
Should CPAs Go Lean and Mean?
Specialized Knowledge and
Applications
1 hr
Basic
Social Security and Medicare
qnw SSM4
qnx
SSM4
Social Security & Medicare: How the System
Operates, Eligibility, Retirement & Survivors'
Benefits
Social Security & Medicare: Disability Benefits,
Taxation of Social Security, Medicare, The
Future
Taxes
2 hrs
Advanced
Taxes
3 hrs
Advanced
Staff Audit Training - Level I
nbb
SAT1
Auditing Long-Term Debt & Equity Accounts and
Income Statement Accounts
Auditing
2 hrs
Basic
nba
SAT1
Auditing Current Liabilities
Auditing
1 hr
Basic
naz
SAT1
Auditing Property and Equipment
Auditing
1 hr
Basic
naw SAT1
Auditing Cash
Auditing
1 hr
Basic
nax
SAT1
Auditing Accounts Receivable
Auditing
1 hr
Basic
nay
SAT1
Auditing Inventory
Auditing
1 hr
Basic
Page 60 of 66
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Statement of Cash Flows
rcf
FCFS
Statement of Cash Flows: Cash Flow Reporting
Issues - NFPs, Financial Institutions, and
Foreign Operations
Statement of Cash Flows: Operating Section
Reporting Issues
Accounting
1 hr
Basic
rce
FCFS
Accounting
1.5 hr
Basic
rcd
FCFS
Statement of Cash Flows: Direct or Indirect
Operating Section Presentation
Accounting
1 hr
Basic
rcc
FCFS
Accounting
1.5 hr
Basic
rcb
FCFS
Accounting
1.5 hr
Basic
rcg
FCFS
Statement of Cash Flows: Cash Equivalents and
Gross vs. Net Presentation - Issues and
Examples; Presentation Issues - Investing,
Financing, and Noncash Activities
Statement of Cash Flows: Summary of
Presentation Requirements, Scope and General
Use of the Statement of Cash Flows
Statement of Cash Flows: Cash Flow Reporting
for Governmental Entities, External and Internal
Uses, Ongoing Developments in Reporting
Accounting
2 hrs
Basic
Studies on Audit Deficiencies: Engagement
Letters, Yellow Book CPE, The GAO and
Independence, Single Audit or Program-Specific
Audit
Studies on Audit Deficiencies: Documentation
Dilemmas, Management Representation Letters
Auditing (Governmental)
2 hrs
Intermediate
Auditing (Governmental)
1 hr
Intermediate
Studies on Audit Deficiencies
qox
SAYB
qpc
SAYB
qpa
SAYB
Studies on Audit Deficiencies: Abuse, Fraud
Risk Factors
Auditing (Governmental)
1 hr
Intermediate
qpb
SAYB
Studies on Audit Deficiencies: Audit Sampling
Auditing (Governmental)
2 hrs
Intermediate
qoz
SAYB
Studies on Audit Deficiencies: Allowable Costs
Auditing (Governmental)
2 hrs
Intermediate
qoy
SAYB
Studies on Audit Deficiencies: OMB Circular A133 Major Program Determination, Yellow Book
Reporting Issues, Deficiencies, Schedule of
Federal Expenditures (SEFA) Quandaries
Auditing (Governmental)
2 hrs
Intermediate
Page 61 of 66
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CPExpress Course Listing
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Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Tax Challenges for Older Americans
qoa
TCA4
qny
TCA4
qnz
TCA4
Tax Challenges for Older Americans: Home
Sales, Senior Housing Alternatives, Reverse
Mortgages
Tax Challenges for Older Americans: The
Income Tax Environment
Taxes
1 hr
Advanced
Taxes
1 hr
Advanced
Tax Challenges for Older Americans:
Retirement Plan Distributions, Long-Term Care
and Insurance
Taxes
3 hrs
Advanced
Tax Research I
Taxes
3.5 hr
Basic
Tax Research I
yae
TR1
Tax Supplements
qad
TXSUP13-1
Tax Supplement #1 - 2013
Taxes
1 hr
Update
qpo
TXSUP13-4
Tax Supplement #4 - 2013
Taxes
1 hr
Update
Taxation for Individuals Living Abroad
qit
TILA
Taxation for Individuals Living Abroad: Section
911 Exclusions
Taxes
1 hr
Basic
qip
TILA
Taxation for Individuals Living Abroad: Resident
and Nonresident Aliens, Source of Income
Taxes
1 hr
Basic
qiu
TILA
Taxation for Individuals Living Abroad: Other
Expatriate Tax Considerations
Taxes
2 hrs
Basic
qiq
TILA
Taxes
1 hr
Basic
qis
TILA
Taxation for Individuals Living Abroad: Nonres.
Aliens & Dual-Status, Foreign Govs, Tax
Treaties
Taxation for Individuals Living Abroad:
International Assignment Compensation
Package
Taxes
1 hr
Basic
Page 62 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:49 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Taxation Fundamentals of LLCs and Partnerships
uhh
TLLLO-C14
Tax Fundamentals of LLCs and Partnerships:
Tax Consequences, Partnership Distributions,
and Compensatory Payments to Partners
Tax Fundamentals of LLCs and Partnerships:
Overview of Profit and Loss Allocations General Rules and Restrictions
Tax Fundamentals of LLCs and Partnerships:
Overview of Profit and Loss Allocations General Rules and Restrictions
Tax Fundamentals of LLCs and Partnerships:
Reporting Taxable Income
Taxes
2.5 hr
Basic
rdc
TLLLO
Taxes
1 hr
Basic
uhj
TLLLO-C14
Taxes
1 hr
Basic
rdd
TLLLO
Taxes
2.5 hr
Basic
uhg
TLLLO-C14
Tax Fundamentals of LLCs and Partnerships:
Basic Tax Structure
Taxes
1.5 hr
Basic
rdb
TLLLO
Tax Fundamentals of LLCs and Partnerships: AtRisk and Passive Activity Limits
Taxes
1.5 hr
Basic
uhi
TLLLO-C14
Tax Fundamentals of LLCs and Partnerships: AtRisk and Passive Activity Limits
Taxes
1.5 hr
Basic
uhk
TLLLO-C14
Tax Fundamentals of LLCs and Partnerships:
Reporting Taxable Income
Taxes
2.5 hr
Basic
rda
TLLLO
Taxes
2.5 hr
Basic
rcz
TLLLO
Tax Fundamentals of LLCs and Partnerships:
Tax Consequences, Partnership Distributions,
and Compensatory Payments to Partners
Tax Fundamentals of LLCs and Partnerships:
Basic Tax Structure
Taxes
1.5 hr
Basic
Accounting
1 hr
Basic
Business Law
1 hr
Intermediate
Business Law
1 hr
Intermediate
The ABC's of XBRL
nbi
XABC
The ABCs of XBRL
The Bankruptcy Process
mmy BNKT
mm
BNKT
The Bankruptcy Process: Reorganization
Reporting Based on FASB ASC 852,
<i>Reorganizations</i>
The Bankruptcy Process: Nature of Chapter 11
Page 63 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:49 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
The Bankruptcy Process
mna BNKT
The Bankruptcy Process: Topic 852 and
Recovery of Property
Business Law
1 hr
Intermediate
mmx BNKT
The Bankruptcy Process: Creditors and Claims
Business Law
1 hr
Intermediate
mmz BNKT
The Bankruptcy Process: Chapter 11 Plan
Business Law
1 hr
Intermediate
mm
The Bankruptcy Process: Chapter 11 Operation of Business
Business Law
1 hr
Intermediate
The Bankruptcy Process: Chapter 11 - Filing
and Debtor in Possession
Business Law
2 hrs
Intermediate
BNKT
mmv BNKT
The Life of a Business Entity
pel
CEKI
The Life of a Business Entity: Year-To-Year
Business Operation
Taxes
1 hr
Advanced
pek
CEKI
The Life of a Business Entity: Entity Formation
Taxes
1 hr
Advanced
pem CEKI
The Life of a Business Entity: Distributions
Taxes
1 hr
Advanced
pen
CEKI
The Life of a Business Entity: Sales and
Reorganizations
Taxes
1 hr
Advanced
pej
CEKI
The Life of a Business Entity: General
Considerations
Taxes
1 hr
Advanced
Top 10 GAAP Issues
qmn TTGP
Top 10 GAAP Issues: Business Combinations
Accounting
2 hrs
Basic
qmi
TTGP
Accounting
1 hr
Basic
qmj
TTGP
Top 10 GAAP Issues: The FASB Accounting
Standards Codification & Proposed Lease
Accounting Guidance
Top 10 GAAP Issues: Proposed Revenue
Recognition Guidance
Accounting
3 hrs
Basic
Top 10 GAAP Issues: Consolidation of Variable
Interest Entities
Accounting
1 hr
Basic
qmo TTGP
Page 64 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:49 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
Top 10 GAAP Issues
qmq TTGP
Top 10 GAAP Issues: Accounting Standard
Updates
Accounting
1 hr
Basic
qmp TTGP
Top 10 GAAP Issues: Derivatives - What Are
They and How Do We Account For Them?
Accounting
1 hr
Basic
qm
TTGP
Top 10 GAAP Issues: Troubled Debt
Restructuring
Accounting
1 hr
Basic
qml
TTGP
Top 10 GAAP Issues: What Do You Do When
Assets Have Been Impaired?
Accounting
1 hr
Basic
qmk TTGP
Top 10 GAAP Issues: Guidance on Fair Value
Measurement
Accounting
2 hrs
Basic
Top Audit Issues
qki
TTAU
Top Audit Issues: The Clarified Auditing
Standards, Clarified Audit Reports
Auditing
1 hr
Basic
qkj
TTAU
Auditing
2 hrs
Basic
qkl
TTAU
Top Audit Issues: Internal Control & Reporting
Deficiencies; Risk Assessment, Consideration of
Fraud
Top Audit Issues: Group Financial Statement
Audits, Service Org. Control Reports, Other
Topics
Top Audit Issues: Reporting on Information
Outside the Basic Financial Statements
Auditing
3 hrs
Basic
Auditing
1 hr
Basic
qkm TTAU
qkn
TTAU
Top Audit Issues: Government Audit Standards
and Independence
Auditing
1 hr
Basic
qkk
TTAU
Top Audit Issues: Materiality, Misstatements,
and Evalutation Findings; Audit Documentation
Auditing
1 hr
Basic
Page 65 of 66
Use only with the express permission of AICPA (NC)
1
CPExpress Course Listing
7/14/2014 3:27:49 PM
Note: this list includes only courses currently available in CPExpress. Other courses are being pretested or updated
and will appear weekly.
1 This listing is subject to daily change. Changes occur for these reasons:
> Courses are removed when the content becomes dated before the annual update is
performed: changes are needed before re-releasing the course.
> New courses are added.
> Courses are removed when significant duplication of content occurs due to releases of
new courses.
> Courses are also removed if the content loses relevance or its use is low for an
extended period.
> Courses may be removed, re-processed, and re-released as CPE standards change
and different, or additional course elements and/or content are required.
Note that, except in unusual cases, notice is given to course participants when a course
has limited remaining time for completion. This notice appears when the course is
accessed; the number of days or date of expiration is given at that time.
We recommend this list be considered as representative of the kinds of courses
that might be found on AICPA CPExpress. The list should not be used to design a
course of study due to the continuous changes in courses offered.
Page 66 of 66