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Courses in Accounting and Auditing

(Value Pack)

Personal Financial Statement Workshop

(AA-PFSW) (1516-019)

Form and presentation of Personal Financial statements. Disposition of the Personal Financial Statements Guide, SOP-82-1 and the “Reglamento de la Comisión Estatal de Elecciones”. Procedures common to all personal financial statements. Effects of SSARS No. 21 on compilations and reviews of financial statements and engagements to prepare financial statements. Discussion of examples of reports under the new SSARS. Problems and exercises to be solved by attendees. Model personal financial statements will be as part of course materials.


Instructional Delivery Method: Group Live

CPE Credits: 6 (Accounting & Auditing)

NASBA Field of Study: Accounting

Pre-requisite: BBA, major in accounting and six months experience in financial accounting or public accounting.

Advance Preparation: None

Level: Intermediate

Date: August 6, 2015


Registration: 8:15am – 9:00am                 Seminar: 9:00am – 4:00pm

 

Instructor: María Morales Hernández, CPA, CGMA


Additional Charges: Applications received after August 3, $8pp

Cash Flow Statement Preparation, Presentation, Use and Analysis (AA-CFSPPUA) (1516-020)

Requirements of FASB ASC 230 (previously SFAS No. 95) and related standards. Classification of transactions and events. Cash equivalents, gross vs net cash flow reporting. "Non-cash" transactions.  Presentation and preparation of the statement. Use of this statement by management and third parties. Analysis of the statement.


Instructional Delivery Method: Group Live

CPE Credits: 4 (Accounting & Auditing)

NASBA Field of Study: Accounting

Pre-requisite: BBA, major in accounting and six months experience in financial accounting or public accounting.

Advance Preparation: None

Level: Intermediate

Date: August 8, 2015

Registration: 8:15am - 9:00am                       Seminar: 9:00am - 1:00pm

Instructor: Marco A. Monrouzeau Bonilla, CPA, MBA

Additional Charges: Applications received after August 5, $8pp

Audit Workpaper Documentation and Techniques

(AA-AWDT) (1516-028)

Importance of workpapers and why they are considered the building blocks of an audit. Essential components and contents of a workpaper. Preparation techniques (form an contents). Documenting the different types of procedures. Discussion of illustrative workpapers.


Instructional Delivery Method: Group Live

CPE Credits:
8 (Accounting & Auditing)

NASBA Field of Study:
Auditing

Pre-requisite:
BBA with major in accounting including a course in auditing.

Advance Preparation:
None

Level:
Basic

Date:
August 18, 2015

Registration:
8:15am – 9:00am                        Seminar: 9:00am - 5:30pm

Instructor:
Patricia Jetter Heidelk, CPA, Sole Practitioner

Additional Charges:
Applications received after August 15, $8pp
 

Supervision and Review of Audit Workpapers

(AA-SRAW)(1516-029)

Factors to consider when reviewing working papers, steps to follow and typical deficiencies. Use of checklists. Review of analytical procedures. How to be sure there is adequate and accurate documentation and ensure compliance with the professional documentation standards.


Instructional Delivery Method: Group Live

CPE Credits:
4 (Accounting & Auditing)

NASBA Field of Study:
Auditing

Pre-requisite:
Courses on audit planning and workpaper documentation. One year experience in auditing.

Advance Preparation:
None

Level:
Intermediate

Date:
August 22, 2015

Registration:
8:15am – 9:00am                        Seminar: 9:00am - 1:00pm

Instructor:
Patricia Jetter Heidelk, CPA, Sole Practitioner

Additional Charges:
Applications received after August 19, $8pp
 

FASB Update (AA-FASBU) (1516-035)

Recently issued FASB Accounting Standards Updates (ASUs). The lease accounting project and other proposed FASB projects. Changes which affect common transactions and specialized industries.

Instructional Delivery Method: Group Live

CPE Credits: 3 (Accounting & Auditing)

NASBA Field of Study: Accounting

Pre-requisite: BBA with mayor in accounting.

Advance Preparation: None

Level: Intermediate

Date: August 25, 2015

Registration: 12:15pm - 1:00pm                       Seminar: 1:00pm - 4:00pm

Instructor: Eva Z. Quiñones Hernández, CPA, Profesor, UPR Mayagüez

 

Additional Charges: Applications received after August 22, $8pp

Agreed Upon Procedures (AA-AUP)

Definitions and guidance regarding agreed upon procedures. Conditions for engagement performance. Sufficiency of procedures. Assertions. Nature, timing and extent of procedures. Responsibilities of the practitioner and other specified parties. Findings, workpapers and reports. Change to agreed upon procedures engagement from another type of engagement. Discussion of examples of common or most frequent types of agreed upon procedures engagements.


Instructional Delivery Method: Group Live

CPE Credits:
4 (Accounting & Auditing)

NASBA Field of Study:
Auditing

Pre-requisite:
At least one year auditing experience.

Advance Preparation:
None

Level:
Intermediate

(1516-030) Date:
September 10, 2015     Registration: 2:15pm – 3:00pm     Seminar: 3:00pm – 7:00pm

(1516-031) Date:
November 12, 2015       Registration: 8:15am – 9:00am     Seminar: 9:00am – 1:00pm

Instructor:
Patricia Jetter Heidelk, CPA, Sole Practitioner

Additional Charges:
Applications received three days before the day of the seminar, $8pp
 

Budgeting: A Step Toward Decisions Based on Anticipated Results (AA-BSTDAR) (1516-021)

This course will guide you on how to incorporate a “sources and uses” approach to advance you budget process beyond the resource inventory stage, and align it with the company's operational goals and objectives.

Who should attend: Owners, CFOs, controllers, financial officers and others with knowledge and experience in budgeting who need to know how to make their existing budgeting processes work better.

Formulating and implementing business strategy. Estimating and budgeting revenues. Estimating and budgeting costs; cost center approach. Funding strategic and tactical business initiatives. Awakening the need for accountability. Ensuring goal execution and budget control. Dealing with unanticipated events. Dealing with budget revisions.


Instructional Delivery Method: Group Live

CPE Credits: 8 (Accounting & Auditing)

NASBA Field of Study: Finance

Pre-requisite: One year experience in managerial functions.

Advance Preparation: None

Level: Intermediate

Date: September 14 & 15, 2015

Registration: 3:15pm - 4:00pm                        Seminar: 4:00pm - 8:00pm

Instructor: Marco A. Monrouzeau Bonilla, CPA, MBA

Additional Charges: Applications received after September 11, $8pp

Financial Statement Update (AA-FSU)

Format and content of the full set of basic financial statements according to GAAP as well as the Special Purpose Framework: income statement, statement comprehensive income, statement of retained earnings or changes in owner's equity, balance sheet and statement of cash flows, including the notes to the financial statements. Effects of new accounting pronouncements will be discussed.


Objectives: Participants will be able to


1. Prepare financial statements in GAAP basis and according the SPF.
2. Identify how recent pronouncements affect financial statements.


Instructional Delivery Method: Group Live

CPE Credits:
3 (Accounting & Auditing)

NASBA Field of Study:
Auditing

Pre-requisite:
Experience in financial statement preparation.

Advance Preparation:
None

Level:
Update 


(1516-036) Date: September 17, 2015    Registration: 8:15am – 9:00am    Seminar: 9:00am – 12:00pm


(1516-037) Date: October 22, 2015          Registration: 1:15pm – 2:00pm    Seminar: 2:00pm – 5:00pm

 

(1516-039) Date: December 5, 2015      Registration: 8:15am – 9:00am     Seminar: 9:00am – 12:00pm


Instructor: Eva Z. Quiñones Hernández, CPA, Profesor, UPR Mayagüez


Additional Charges: 
Applications received three days before the day of the seminar, $8pp
  

Evaluating Internal Controls in Small and Medium Sized Entities (AA-EICSMSE) (1516-032)

Internal control framework; key components of internal controls, and the important role each plays. Internal controls and IT. Understanding and evaluating an entity’s internal controls, and assessing risks. Testing controls for operating effectiveness; determining sufficiency and appropriateness of the nature, timing and extent of control testing procedures. Evaluating the results of tests, including the impact on the nature, timing and extent of substantive audit procedures. Auditor’s responsibilities according to GAAS. Evaluating and communicating identified deficiencies.

Who should attend: Accountants both in public and private practice responsible for designing, evaluating and/or monitoring internal controls.


Instructional Delivery Method: Group Live

CPE Credits:
3 (Accounting & Auditing)

NASBA Field of Study:
Auditing

Pre-requisite:
Six months’ auditing experience.

Advance Preparation:
None

Level:
Intermediate

Date:
September 22, 2015

Registration:
2:15pm – 3:00pm                                Seminar: 3:00pm – 6:00pm

Instructor:
Patricia Jetter Heidelk, CPA, Sole Practitioner

Additional Charges:
Applications received after September 19, $8pp
  

Consideration of Fraud in an Audit Seminar

(AA-CFAS) (1516-053)

Responsibilities and functions of the independent auditors. Planning the audit: exercising professional skepticism, discussing the risks of material misjudgmtents and identifying them. Assessing the risks and responding to the result of this assessment. Evaluating audit documenting. Communicating to management and those in governance.


Instructional Delivery Method: Group Live

CPE Credits:
3 (Accounting & Auditing)

NASBA Field of Study:
Auditing

Pre-requisite:
Six months' experience in auditing.


Advance Preparation: None

Level:
Basic


Date: September 30, 2015

Registration:
1:15pm – 2:00pm                        Seminar: 2:00pm – 5:00pm

Instructors:

Sra. Keyla Cabrera, Senior, Aquino, De Córdova, Alfaro & Co., LLP
CPA Norahilda Ramos Lebron, Gerente, Aquino, De Córdova, Alfaro & Co., LLP
CPA Eduardo Gonzalez Green, Socio, Aquino, De Córdova, Alfaro & Co., LLP

Additional Charges:
Applications received after September 27, $8pp  

Auditing Debts and Accrued Expenses (AA-ADAE) (1516-050)

Instructional Delivery Method: Group Live

CPE Credits:
5 (Accounting & Auditing)

NASBA Field of Study:
Auditing

Pre-requisite:
None

Advance Preparation:
None

Level:
Basic


Date: October 1, 2015

Registration:
8:15am – 9:00am                        Seminar: 9:00am – 3:00pm

Instructor:
Patricia Jetter Heidelk, CPA, Sole Practitioner

Additional Charges:
Applications received after September 28, $8pp
 

Identification and Development of Management Letter Comments (AA-IDMLC) (1516-033)

Discussion of effective and efficient techniques for developing management letter comments that add value to your clients and/or protect your firm regarding the auditor's responsibilities for identifying and reporting management letter comments.


Instructional Delivery Method: Group Live

CPE Credits:
4 (Accounting & Auditing)

NASBA Field of Study:
Auditing

Pre-requisite:
Be a senior level professional.

Advance Preparation:
None

Level:
Advanced


Date: October 5, 2015

Registration:
2:15pm – 3:00pm                        Seminar: 3:00pm – 7:00pm

Instructor:
Patricia Jetter Heidelk, CPA, Sole Practitioner

Additional Charges:
Applications received after October 2, $8pp

Capital Budget Process, Payback, Project Financial Alternatives Including Weighted Average Capital Cost

(AA-WACC) (1516-022) (Nueva Fecha)

Overview of Capital Budgeting. Net Present Value and Other Investment Criteria. "Analyzing Project Cash Flows". Inflation and Capital Budgeting. Cost of capital: Determining the Firm's Capital Structure Weights, Estimating the Cost of Individual Sources of Capital. Calculating the weighted average capital cost (WACC).


Instructional Delivery Method: Group Live

CPE Credits: 8 (Accounting & Auditing)

NASBA Field of Study: Finance

Pre-requisite: BBA, major in accounting.

Advance Preparation: None

Level: Basic

Date: October 13 & 15, 2015

Registration: 3:15pm - 4:00pm                       Seminar: 4:00pm - 8:00pm

Instructor: Marco A. Monrouzeau Bonilla, CPA, MBA

Additional Charges: Applications received after October 9, $8pp

Revenue Recognition (AA-RR) (1516-051)

Instructional Delivery Method: Group Live

CPE Credits:
4 (Accounting & Auditing)

NASBA Field of Study:
Auditing

Pre-requisite:
BBA with major in accounting including a course in auditing.

Advance Preparation:
None

Level:
Basic


Date: October 20, 2015

Registration:
8:15am – 9:00am                        Seminar: 9:00am – 1:00pm

Instructor:
Patricia Jetter Heidelk, CPA, Sole Practitioner

Additional Charges:
Applications received after October 17, $8pp

Accounting and Reporting for Debt and Other Long-Term Liabilities (AA-ARDOLTL) (1516-052)

Short-term and long-term debt. Debt refundings. Conduit det. GASB Interpretation 6 - Recognition and Measurement of Certain Liabilities and Expenditures in Governmental Fund Financial Statements. GASB 16 - Accounting for Compensated Absences. Disclosures.


Instructional Delivery Method: Group Live

CPE Credits: 3 (Accounting & Auditing)

NASBA Field of Study: Auditing

Pre-requisite:  BBA with major in accounting including a course in auditing.

Advance Preparation: None

Level: Basic

Date: October 23, 2015

Registration: 1:15pm - 2:00pm                       Seminar: 2:00pm - 5:00pm

Instructor: Patricia Jetter Heidelk, CPA, Sole Practitioner


Additional Charges: Applications received after October 20, $8pp

The New Auditor's Report (AA-NAR) (1516-023)

The auditor’s report as modified by the Clarity Project. Organization, contents and types of report. Unmodified, Modified, and Adverse opinions, Supplementary information, Other Matter and Emphasis of a Matter Paragraphs. Consideration of step up and step down in services, restriction of reports, and going concern issues. Considerations for Special Purpose Frameworks, including cash basis, tax basis and other accounting frameworks.


Instructional Delivery Method: Group Live

CPE Credits: 8 (Accounting & Auditing)

NASBA Field of Study: Auditing

Pre-requisite: Basic auditing knowledge and experience.

Advance Preparation: None

Level: Intermediate

Date: October 28 & 29, 2015

Registration: 2:15pm - 3:00pm                       Seminar: 3:00pm - 7:00pm

Instructor: María Morales Hernández, CPA, CGMA

Additional Charges: Applications received after October 25, $8pp

Prospective Financial Statements (AA-PFS) (1516-024)

Comprehensive course on prospective financial information and accountant’s responsibility under attestation standards, projection of financial statements, forecast of financial statements, examinations, compilations, full and partial presentations, accountant’s reports, unmodified, qualified, disclaimer and adverse for examinations of forecasts and projections. Practical examples including full set of financial statements for projections and forecast, examples of significant assumptions. Course Sponsored by NASBA.


Instructional Delivery Method: Group Live


CPE Credits: 4 (Accounting & Auditing)


NASBA Field of Study: Accounting


Pre-requisite: General accounting and auditing knowledge.


Advance Preparation: None


Level: Basic

 

Date: October 30, 2015


Registration: 8:15am - 9:00am                       Seminar: 9:00am - 1:00pm


Instructor: María Morales Hernández, CPA, CGMA


Additional Charges: Applications received after October 27, $8pp 

Financial Statement Analysis: Basis for Management Advice

(AA-FSABMA) (1516-025)

Instructional Delivery Method: Group Live

CPE Credits: 8 (7 A&A, 1 General; accepted for CMA and CFM continuing education credit)  

NASBA Field of Study: Finance

Pre-requisite: None

Advance Preparation: None

Level: Basic

Date: November 5, 2015

Registration: 8:15am - 9:00am                       Seminar: 9:00am - 5:30pm

Instructor: Marco A. Monrouzeau Bonilla, CPA, MBA

Additional Charges: Applications received after November 2, $8pp

General Information

Place: Colegio de CPA, Capital Center Building I, PH-2, Hato Rey


Cost:


VALUE PACK: 8% discount when you enroll in 36 CPE Credits or more

3   CPE Credits: CPA & Foundation Members $40                 Others $55

4   CPE Credits: CPA & Foundation Members $54                 Others $70

5   CPE Credits: CPA & Foundation Members $62                 Others $80

6   CPE Credits: CPA & Foundation Members $84                 Others $100
8   CPE Credits: CPA & Foundation Members $105               Others $125 

 

*To obtain the applicable discount through "online" registration, you must use code: "AAVP"
 

 

Materials: This course will be paperless and the materials will be distributed electronically. Once you enroll in the course you can access and download them through “Mi Perfil”, on the Colegio’s website, within the 12 working hours prior to the start of the course, until midnight of the course’s date. Electronic devices may be brought to the classroom to access the downloaded materials.

Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil". On our website "Home" page you will find detailed instructions for completing the form.

Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control. We reserve the right to refuse admission. Space is limited. Registration is subject to the available slots. The tuition price for CPA applies to those whose membership fee is up to date at the time of registration.

 


For registration, click here.

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Colegio de Contadores Públicos Autorizados de Puerto Rico
Edif. Capital Center Torre Sur, 239 Ave. Arterial Hostos, Ste. 1401, San Juan PR 00918