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Accounting & Auditing Seminars


Evaluating Internal Controls in Small and Medium Sized Entities (AA-EICSMSE) (1617-521)

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.

Objectives:

Upon completion of this course participants will be able to:
   1. Comply with the auditor’s responsibility regarding the assessment of internal controls.
   2. Apply available techniques to document internal controls and compliance.
   3. Identify and evaluate risk.
   4. Communicate 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

P. R. Field of Study: Accounting & Auditing

NASBA Field of Study: Auditing

Pre-requisite: Six months’ auditing experience.

Advance Preparation: None

Level: Intermediate

Date: June 28, 2017

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

Instructor: Patricia Jetter Heidelk, CPA, Sole Practitioner

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

Cost: CPA & Foundation Members $40                 Others $46

Additional Charges: Registration and payments received the same day of the course are subject to an additional charge, $8pp

Identification and Development of Management Letter Comments (AA-IDMLC) (1617-528)

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

P. R. Field of Study: Accounting and Auditing

NASBA Field of Study: Auditing

Pre-requisite: Be a senior level professional.

Advance Preparation: None

Level: Advanced

Date: July 7, 2017

Registration: 12:45pm – 1:30pm                Seminar: 1:30pm – 5:30pm

Instructor: Patricia Jetter Heidelk, CPA, Sole Practitioner

Additional Charges: Applications received after July 4, $8pp

Audit Workpaper Documentation and Techniques
(AA-AWDT) (1617-562)

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.

Objective:

Upon completion of this course participants should be able to apply the basic standards, rules and techniques regarding workpaper preparation and audit documentation.


Instructional Delivery Method: Group Live

CPE Credits: 5.5

P. R. Field of Study: 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: July 12, 2017

Registration: 8:15am – 9:00am                Seminar: 9:00am – 3:30pm

Instructor: Patricia Jetter Heidelk, CPA, Sole Practitioner

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

New Lease Accounting Standard, ASU 2016-02
(AL-NLAS)

New guidance for both lessors and lessees presented in ASU No. 2016-02, Topic 842. Emphasis on provisions which present mayor changes to financial reporting and previous dispositions on accounting for leases. Discussion of illustrations of the nature, scope and effects of changes.

Objectives:

Upon completion of this course participants will be able to:
   1. Describe the main dispositions of ASU No. 2016-02, Topic 842.
   2. Identify the impact of changes resulting from ASU No. 2016-02, Topic 842.


Instructional Delivery Method: Group Live

CPE Credits: 4

P. R. Field of Study: Accounting and Auditing

NASBA Field of Study: Accounting

Pre-requisite: Basic knowledge of accounting for leases.

Advance Preparation: None

Level: Update

1617-563 Date: July 17, 2017                  Registration: 1:45pm – 2:30pm      Seminar: 2:30pm – 6:30pm

1718-042 Date: September 6, 2017       Registration: 2:15pm – 3:00pm      Seminar: 3:00pm – 7:00pm

Instructor: Nelly Vázquez Merced, CPA, Sole Practitioner

Additional Charges: Registration & payments received three days before the day of the seminar, $8pp

Revenue Recognition: Review and Update
(AC-RRRU)

Overview of guidance for revenue recognition. Dispositions of ASU No. 2014-09. Impact of the following updates: ASU 2016-08 (gross vs net), ASU 2016-10 (performance obligations and licensing), and ASU 2016-12 (targeted improvements and practical expedients).

Objectives:

Upon completion of this course participants will be able to
   1. Describe the major dispositions of ASU No. 2014-09, ASU No. 2016-08, 2016-10 and 2016-12.
   2. Identify the changes resulting from the abovementioned ASUs.


Instructional Delivery Method: Group Live

CPE Credits: 4

P. R. Field of Study: Accounting and Auditing

NASBA Field of Study: Accounting

Pre-requisite: Basic knowledge of revenue recognition accounting rules and procedures.

Advance Preparation: None

Level: Update

1718-040 Date: August 2, 2017                Registration: 2:15pm – 3:00pm      Seminar: 3:00pm – 7:00pm

1718-043 Date: September 16, 2017      Registration: 8:15am – 9:00am      Seminar: 9:00am – 1:00pm

Instructor: Nelly Vázquez Merced, CPA, Sole Practitioner

Additional Charges: Registration & payments received three days before the day of the seminar, $8pp

Accounting for Income Taxes and Related Disclosures
(AA-AITRD)

Scope of FASB ASC 740, Accounting for Income Taxes and ASC 740-10-25, Accounting for Uncertainty in Income Taxes. Temporary and permanent differences, Deferred tax liabilities and assets recognition, Provision for income taxes, current and deferred, balance sheet classification, income statement presentation and required disclosures.

Objectives:

Upon completion of this course participants will be able to:
   1. Perform the required adjustments regarding income taxes.
   2. Explain the presentation methods.
   3. Prepare required disclosures.
   4. Determine the impact of ASC 740 (former FIN 48).


Instructional Delivery Method: Group Live

CPE Credits: 4

P. R. Field of Study: Accounting & Auditing

NASBA Field of Study: Accounting

Pre-requisite: One year experience in accounting or auditing.

Advance Preparation: None

Level: Intermediate

1718-041 Date: August 16, 2017       Registration: 2:15pm – 3:00pm      Seminar: 3:00pm – 7:00pm

1718-044 Date: October 11, 2017      Registration: 2:15pm – 3:00pm      Seminar: 3:00pm – 7:00pm

Instructor: Nelly Vázquez Merced, CPA, Sole Practitioner

Additional Charges: Registration & payments received three days before the day of the seminar, $8pp

General Information

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

Cost:
                                       CPA & Foundation Members         Others
   3 CPE Credits                                $40                                  $46
   4 CPE Credits                                $52                                  $60
5.5 CPE Credits                                $76                                  $87


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 who at the time of registration do not owe debts to the Colegio.

To register:
   • Click the LINK on the courses title; or
   • Through “Calendario” at the CCPA-go mobile app.

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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