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					                                      The AICPA Learning Ladder
The AICPA now offers a new tool to assist training directors in adding value to a CPA firm’s greatest
asset—its professional personnel.
Based upon AICPA studies of which knowledge, skills and attitudes contribute to success in public
accounting, the free AICPA Learning Ladder can draft a multi-year curriculum of AICPA and Business
Learning Institute (BLI) training and other resources, tailored for each firm’s need for the audit and tax
leaders of tomorrow.

             The AICPA Learning Ladder is a fluid document that is continually evolving.
               Courses may have changed from those listed, especially online resources.

The tool suggests training and resources for the following roles in attest and tax services:

ASSOCIATE: Responsible for learning and applying their technical skills and working as part of a team
carrying out tasks under close coaching and supervision.

SENIOR: Responsible for organizing and managing client assignments and projects, including the completion
of assignments and tasks and project components as well as coaching, advising and directing team members in
meeting client and self development expectations.

MANAGER: Responsible for managing client assignments and projects, delivering a high quality service. This
includes coaching, advising and supporting team members in meeting client and self-development expectations.

SENIOR MANAGER/DIRECTOR: Responsible for leading a profitable functional area of the practice -
leading the team, building the business and ensuring the team delivers exceptional client service. This role also
supports the business development and growth initiatives of the practice and is responsible for retaining talented
people through strong leadership and coaching/mentoring relationships.

PARTNER: Provides leadership in a specialist part of the practice and is accountable for quality client
service, winning new work, adding value through commercial acumen and developing high performing
Position descriptions are taken from the PCPS document "Roles in a CPA Firm". The AICPA Learning
Ladder indicates the role that is the usual position where the listed training or resource is provided.
However, higher and lower level roles frequently take the listed training. Also, the suggested training
for the specializations is in addition to the general audit or tax training.

                           LEGEND – TRAINING DELIVERY FORMATS AND RESOURCES
              ILT = In-firm Instructor Led Training  OR = Online Resource    SS or * = Self-Study Training
                          CF = Conference      WC = Webcast   PB = Publication (annual update)
                      ISM = Interest Section Membership AQC = Audit Quality Center Membership


[1] To better aid the creation of an annual training schedule some of the roles have been subdivided (e.g., Senior 1, Senior 2).

                                                                                                    REVISED January 2010
                               Table of Contents
                                                                 Page
CPA Firm Attestation
          General                                                AA-    1
          Agriculture Specialization                             AA-    11
          Airlines Specialization                                AA-    11
          Auto Dealers Specialization                            AA-    12
          Banks and Credit Union Specialization                  AA-    12
          Business Valuation Specialization                      AA-    13
          Construction Contractor Specialization                 AA-    13
          Employee Benefit Plan Specialization                   AA-    15
          Forensic Accounting Specialization                     AA-    17
          Government (Federal, State and Local) Specialization   AA-    19
          Healthcare Industry Specialization                     AA-    23
          Hospitality Industry Specialization                    AA-    24
          Insurance Specialization                               AA-    24
          International Specialization                           AA-    25
          Not-for-Profit Specialization                          AA-    27
          Oil & Gas Specialization                               AA-    31
          Public Company Specialization                          AA-    31
          Real Estate Specialization                             AA-    32
          Securities Industry Specialization                     AA-    33
          Small Business Specialization                          AA-    34
          Technology Issues                                      AA-    38
CPA Firm Taxation
          General                                                TX-    1
          Agriculture Specialization                             TX-    5
          Construction Contractor Specialization                 TX-    5
          Employee Benefit Plan Specialization                   TX-    5
          Estate Trust Gift Tax Planning Specialization          TX-    5
          International Specialization                           TX-    6
          Merger and Acquisitions Specialization                 TX-    6
          Not-for-Profit Specialization                          TX-    7
          Oil & Gas Specialization                               TX-    8
          Payroll Services/Consulting Specialization             TX-    8
          Personal Financial Planning Specialization             TX-    9
          Real Estate Specialization                             TX-    10
          Small Business Specialization                          TX-    10
          State and Local Taxes Specialization                   TX-    10
People Development & Teamwork
          General                                                PT- 1
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /    Hours                       Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
                                     General
Annually, All Associates, Seniors, Managers, Senior Managers/ Directors, and Partners
 AICPA's Annual Audit and Accounting Workshop                                 AAUW                   8, 16          ILT*         AICPA
2008 Annual A&A Update: FSPs, Derivative and EITF Issues                       keh                     1             OR          AICPA
2008 Annual A&A Update: Various Recent FASB Standards                          keg                     3             OR          AICPA
                                                                                            kef        1            OR           AICPA
2008 Annual A&A Update: Business Combinations and Noncontrolling Interests
2008 Annual A&A Update: FASB Exposure Drafts                                                kei        2            OR           AICPA
2008 Annual A&A Update: FASB Projects                                                       kej        2            OR           AICPA
                                                                                            kek        2            OR           AICPA
2008 Annual A&A Update: AcSEC Update; U.S. GAAP and IFRS Convergence
2008 Annual A&A Update: Auditing in a Changing Environment                                  kel        1            OR           AICPA
2008 Annual A&A Update: New Standards Issued by the AICPA's Auditing
                                                                                            ken        2            OR           AICPA
Standards Board
2008 Annual A&A Update: On the Horizon - Issues for Audits of Nonpublic
                                                                                            keo        1            OR           AICPA
Entities
                                                                                            kep        2            OR           AICPA
2008 Annual A&A Update: On the Horizon - Issues for Audits of Public Entities
2008 Annual A&A Update: Compilation and Review Update                                       keq        1            OR           AICPA
2008 Annual A&A Update: Various Issues Affecting Auditors                                   ker        1            OR           AICPA
2008 Annual A&A Update: Auditing Standards Board Risk Assessment
                                                                                            kem        1            OR           AICPA
Standards

For 2009, All Associates, Seniors, Managers, Senior Managers/ Directors, and Partners
Navigating the New FASB Codification: Research Real-Life Accounting
                                                                             CL4CODI                   4            ILT          AICPA
Issues
Navigating the New FASB Codification: The Codification                          kjg                    1            OR           AICPA
Navigating the New FASB Codification: Issues from the Hotline                   kjh                    1            OR           AICPA

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                          AA-3
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /     Hours                      Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
Navigating the New FASB Codification: A New Era in GAAP                                      kjf       1            OR           AICPA
Navigating the New FASB Codification: GAAP Departure Issues                                  kji       1            OR           AICPA

Associate 1
AICPA/AHI Associate Training - Basic                                                        STP1A     24            ILT          AICPA
OR
Staff Training - Level 1 [Audit]                                                            738410    20            SS           AICPA
Auditing Cash                                                                                 fok      1            OR           AICPA
Auditing Current Liabilities                                                                  foo      1            OR           AICPA
Auditing Property and Equipment                                                               fon      1            OR           AICPA
Auditing Long-Term Debt & Equity Accounts and Income Statement Accounts                       ftb      2            OR           AICPA

Auditing Accounts Receivable                                                                738930     2            SS           AICPA
Auditing Accounts Receivable                                                                  fol      1            OR           AICPA

Auditing Inventory                                                                          738910     4            SS           AICPA
Auditing Inventory                                                                           fom       1            OR           AICPA

Associate 2
AICPA/AHI Associate Training - Semi-Senior                                                  STP2A     24            ILT          AICPA
OR
Staff Training - Level 2 [Audit]                                                            738420    19            SS           AICPA
Drafting Audit, Review, and Compilation Reports                                               foi      1            OR           AICPA
Financial Statement and Accounting Policy Disclosure Issues                                   ftc      1            OR           AICPA
Drafting Audit Engagement Communications                                                      foj      1            OR           AICPA

Internal Control Essentials for Financial Managers, Accountants and
                                                                                            ICDAD      8            ILT*         AICPA
Auditors

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                          AA-4
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /     Hours                      Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
Internal Controls and IT: E-Commerce: Fraud Prevention                                       kjc       1            OR           AICPA
Internal Controls and IT: Business-to-Business E-Commerce                                    kjb       1            OR           AICPA
Internal Controls and IT: Electronic Evidence and Evolution of E-Commerce                    kja       1            OR           AICPA
Internal Controls and IT: Current and Emerging Fraud and IT Topics                           kje       1            OR           AICPA
Internal Controls and IT: Financial Reporting and Fraud Controls in Small and
                                                                                             gau       1            OR           AICPA
Midsized IT Systems
Internal Controls and IT: Concepts of Internal Control over Financial Reporting              kiz       1            OR           AICPA
Internal Controls and IT: IT and Forensic Auditing Procedures                                kjd       1            OR           AICPA
Internal Controls and IT: Information Technology, Internal Control, Audits, and
                                                                                             kiy       1            OR           AICPA
Fraud

Common Frauds and Internal Controls for Revenue, Purchasing and Cash
                                                                                            CFIC       8            ILT*         AICPA
Receipts

AICPA/AHI Associate Training - Beginning In-Charge                                          STP3A     24            ILT          AICPA

Documenting and Reviewing Field Work                                                        ATDR       8            ILT*         AICPA
Field Work Documentation: Workpaper Critique and Improvement                                 ihv       1             OR          AICPA
Field Work Documentation: Preparation, Maintenance, Types of Workpapers                       iht      2             OR          AICPA
Field Work Documentation: Audit Tests                                                        ihu       1             OR          AICPA

Associate 2
AICPA/AHI Associate Training - Supervisory                                                  STP4A     24            ILT          AICPA
OR
Staff Training - Level 3 [Audit]                                                            738278    14            SS           AICPA

Auditor’s Risk Assessment Process: Tackling the New Risk Assessment
                                                                                            ARAP       8            ILT*         AICPA
SASs

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                          AA-5
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /    Hours                       Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.


Audit Sampling: Practical Applications                                                      AUDS       8            ILT*         AICPA
Audit Sampling: Non-Statistical or Quasi-Statistical Sampling; Estimation or
                                                                                             ibh       1            OR           AICPA
Variables Sampling
Audit Sampling: Introduction to Risk Assessment                                              ibe       1            OR           AICPA
Audit Sampling: Tests of Controls; Selecting a Representative Sample                          ibf      2            OR           AICPA
Audit Sampling: Tests of Details                                                             ibg       1            OR           AICPA

Internal Controls and IT: Reliable Reporting and Fraud Prevention                           CTRF       8            ILT*         AICPA
IT and Internal Control: Typical Small and Midsized IT Systems and Controls                  gau       1             OR          AICPA
IT and Internal Control: Current and Emerging Topics                                         gpg       1             OR          AICPA
IT and Internal Control: E-Commerce and Controls Against Fraud                               gpf       2             OR          AICPA
IT and Internal Control: Standards and Evidence in the Computer Era                          gas       1             OR          AICPA
IT and Internal Control: Control Systems and Related IT and Forensic Auditing
                                                                                             gba       2            OR           AICPA
Procedures

Detecting Misstatements: Integrating SAS 99 and the Risk Assessment
                                                                                            DEMI       8            ILT*         AICPA
Standards
Detecting Misstatements: Overview of Risk Assessment Standards                               kcr       1            OR           AICPA
Detecting Misstatements: Interim and Year-End Testing and Audit Wrap-Up                      kcv       2            OR           AICPA
Detecting Misstatements: Assessing Risks and Designing Procedures to Detect
                                                                                             kcu       2            OR           AICPA
Material Misstatements
Detecting Misstatements: Audit Planning to Detect Material Misstatements                     kcs       2            OR           AICPA
Detecting Misstatements: Internal Control Documentation                                      kct       1            OR           AICPA

Fraud and the Financial Statement Audit: Auditor Responsibilities                           FFSA       8            ILT*         AICPA
Fraud in the Financial Statements: Audit Approach and Procedures                             kbu       2             OR          AICPA
Fraud in the Financial Statements: Introduction to and Overview of SAS No. 99                kbr       1             OR          AICPA

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                          AA-6
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /    Hours                       Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.

Fraud in the Financial Statements: Professional Skepticism and Common Frauds                 kbs       1            OR           AICPA
Fraud in the Financial Statements: Characteristics of Fraud; Brainstorming;
                                                                                             kbt       1            OR           AICPA
Effective Inquiries

Cash Flow Statement: Preparation, Presentation and Use                                      FCFS       8            ILT*         AICPA
Cash Flow Statements: Presentation Requirements Summary                                      hbu       1             OR          AICPA
Cash Flow Statements: Cash Equivalents and Gross vs Net Presentation Issues                  hbw       1            OR           AICPA
Cash Flow Statements: Direct or Indirect Operating Section Presentation                      hby       1            OR           AICPA
Cash Flow Statements: Operating Section Issues                                               hbz       2            OR           AICPA
Cash Flow Statements: Governmental Entities, NFPs, Financial Institutions &
                                                                                             hca       2            OR           AICPA
Foreign Operations
Cash Flow Statements: External and Internal Uses                                             hcb       1            OR           AICPA
Cash Flow Statements: Scope and General Use                                                  hbv       1            OR           AICPA
Cash Flow Statements: Investing, Financing, and Noncash Activities
                                                                                             hbx       1            OR           AICPA
Presentation Issues

Associate 2
Internal Control Deficiencies – Assessment and Reporting Under SAS 112                      ICDAR      8            ILT*         AICPA
SAS 112: Communicating Control Deficiencies and Implementation Issues                        ibs       1            OR           AICPA
SAS 112: Evaluating Deficiencies                                                             ibr       2            OR           AICPA
SAS 112: Background and Key Concepts                                                         ibq       1            OR           AICPA

Revenue Recognition in Today’s Business Climate                                             RTBC       8            ILT*         AICPA
Revenue Recognition: Principles of Revenue Recognition - Part 1                              kkf       1             OR          AICPA
Revenue Recognition: Principles of Revenue Recognition - Part 2                              kkg       2             OR          AICPA

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                          AA-7
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /    Hours                       Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
Revenue Recognition: An Introduction                                                        kke        1            OR           AICPA
Revenue Recognition: Lending & Depository Institutions, Health Care, Insurance,
                                                                                             ilr       2            OR           AICPA
Real Estate
Revenue Recognition: High Tech Mfg, Construction Contractors, Dealerships
                                                                                            ilq        2            OR           AICPA
Issues
Revenue Recognition: Income Statement Presentation and Disclosures                          ilo        2            OR           AICPA
Revenue Recognition: Software Issues                                                        ilp        2            OR           AICPA

Accounting for Income Taxes – Applying SFAS No. 109/FIN 48: A Whole
                                                                                            AIT        8            ILT*         AICPA
New Ballgame
SFAS No. 109 & FIN 48 - Application of Deferred Taxes to Business
                                                                                            gjd        2            OR           AICPA
Combinations
SFAS No. 109 & FIN 48 - Understanding Temporary Differences                                 giz        1            OR           AICPA
SFAS No. 109 & FIN 48 - Accounting Procedures and a Worksheet Approach to
                                                                                            gja        2            OR           AICPA
Meet Requirements
SFAS No. 109 & FIN 48 - Reporting and Disclosure Theory and Examples                        gjb        2            OR           AICPA
SFAS No. 109 & FIN 48 - Advanced Applications for Deferred Taxes                            hcn        2            OR           AICPA
SFAS No. 109 & FIN 48 - Understanding the Deferred Tax Concept                              giy        1            OR           AICPA
SFAS No. 109 & FIN 48 - Application for Specialized Issues for Deferred Taxes               gjf        1            OR           AICPA
SFAS No. 109 & FIN 48 - Intraperiod Tax Allocation for Deferred Taxes                       gje        1            OR           AICPA
SFAS No. 109 & FIN 48 - Accounting for Uncertainty in Income Taxes under FIN
                                                                                            iby        2            OR           AICPA
48

Fair Value Accounting: A Critical New Skill for All CPAs                                    FVA        8            ILT*         AICPA
Fair Value Accounting: Overview and SFAS No. 157, Fair Value Measurements                   kcc        2            OR           AICPA



LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                          AA-8
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /    Hours                       Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
Fair Value Accounting: SAS No. 101, SFAS No. 159, and Fair Value
                                                                                             ife       1            OR           AICPA
Measurements Issues
Fair Value Accounting: Testing for Subsequent Impairment of Fair Value and
                                                                                             ifd       1            OR           AICPA
Measuring Fair Value
Fair Value Accounting: Fair Value Measurements in Business Combinations                      ifc       1            OR           AICPA


Auditing Fair Value Measurements and Disclosures: Applying SAS No. 101                       AFV       8            ILT*         AICPA


Accounting for Goodwill and Other Intangibles: Fair Value Measurements                      AGOI       8            ILT*         AICPA


Annually, All Managers, Senior Managers/ Directors, and Partners
AICPA National Advanced Accounting and Auditing Technical Symposium
                                                                                                                    CF           AICPA
(NAAATS)

Manager
Auditor Communications: Critical New Requirements                                           ACCNR      8            ILT*         AICPA
Auditor/Accountant Communications: SAS No. 112 - Practice Issues; SAS No.
                                                                                             kdl       1            OR           AICPA
114
Auditor/Accountant Communications: Audit, Compilation, and Review
                                                                                             kdo       2            OR           AICPA
Engagement Reports
Auditor/Accountant Communications: Mngt. Rep. Letters; Predecessor &
                                                                                             kdn       1            OR           AICPA
Successor Auditors/Accountants
Auditor/Accountant Communications: Engagement Letters and Confirmations                      kdm       1            OR           AICPA
Auditor/Accountant Communications: SAS No. 112 - Introduction and Identifying
                                                                                             kdj       1            OR           AICPA
Control Deficiencies

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                          AA-9
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /    Hours                       Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
Auditor/Accountant Communications: SAS No. 112 - Evaluating Control
                                                                                            kdk        2            OR           AICPA
Deficiencies; Communications

AICPA’s Guide to Business Combinations, Goodwill and Other
                                                                                            AGC        8            ILT*         AICPA
Consolidation Issues
Consolidations and Business Combinations: Not-for-Profit Issues, Variable
                                                                                            kdb        2            OR           AICPA
Interest Entities
Consolidations and Business Combinations: Intangible Assets, Combined
                                                                                            kda        1            OR           AICPA
Financial Statements
Consolidations and Business Combinations: Accounting for Noncontrolling
                                                                                            kcz        1            OR           AICPA
Interests
Consolidations and Business Combinations: Consolidated Financial Statements                 kcy        1            OR           AICPA
Consolidations and Business Combinations: Introduction and Study of Business
                                                                                            kcw        1            OR           AICPA
Combinations
Consolidations and Business Combinations: Applying the Acquisition Method                   kcx        1            OR           AICPA

Accounting for Business Combinations under New SFAS No. 141(R)                              BCO        8            ILT*         AICPA

Advanced Income Tax Accounting - Including Practical Application
                                                                                            ADTX       8            ILT*         AICPA
Exercises

FIN 48 – Uncertainty in Income Taxes: A Must Know for Tax CPAs and
                                                                                       CL4FIN48        4            ILT*         AICPA
Accountants/Auditors
FIN 48: Theoretical Concepts of SFAS No. 109                                                ica        1            OR           AICPA
FIN 48: Theoretical Concepts and Initial Recognition Criteria                               icb        1            OR           AICPA
FIN 48: Subsequent Recognition, Derecognition, and Measurement of Tax
                                                                                             icc       1            OR           AICPA
Benefits

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-10
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /    Hours                       Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
FIN 48: Disclosures                                                                          icd       1            OR           AICPA
FIN 48: Implementation                                                                       ice       1            OR           AICPA

Accounting for Stock Options and Other Stock-Based Compensation:
                                                                                            ASBC       8            ILT*         AICPA
SFAS No. 123(R)
Stock-Based Compensation: Framework and Scope of SFAS 123R                                    ifx      1            OR           AICPA
Stock-Based Compensation: Fair Value Measurement Models                                       ify      1            OR           AICPA
Stock-Based Compensation: Disclosures                                                         ifz      2            OR           AICPA
Stock-Based Compensation: Auditing Considerations                                            iga       2            OR           AICPA
Stock-Based Compensation: Putting It All Together and Making the Entries                     igb       1            OR           AICPA
Stock-Based Compensation: Nonpublic Company Considerations                                   gnf       1            OR           AICPA
Stock-Based Compensation: Measuring the Share-Based Payment                                  igr       1            OR           AICPA
Stock-Based Compensation: Overview                                                           ifw       1            OR           AICPA

FIN 46R Variable Interest Entity Consolidation Rules: Not Just a Big
                                                                                             VIE       8            ILT*         AICPA
Company Issue!
VIE Consolidation Rules: Determination of Primary Beneficiary                               hnz        1            OR           AICPA
VIE Consolidation Rules: FASB Interpretation No. 46R of ARB No. 51                          hnv        1            OR           AICPA
VIE Consolidation Rules: Overview of Requirements & Sufficiency                             hnw        2            OR           AICPA
VIE Consolidation Rules: Subordinated Financial Support                                     hny        1            OR           AICPA
VIE Consolidation Rules: Related Party Rules for Primary Beneficiaries                      hod        2            OR           AICPA
VIE Consolidation Rules: Initial Test and Measurement of the VIE by the Primary
                                                                                             hoe       1            OR           AICPA
Beneficiary
VIE Consolidation Rules: Methods for Determination of Sufficiency                            hnx       1            OR           AICPA

Senior Managers/ Directors
Accounting for Income Taxes - SFAS No. 109/FIN 48: A Whole New
                                                                                             AIT       8            ILT*         AICPA
Ballgame

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-11
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /     Hours                      Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
FIN 48: Theoretical Concepts of SFAS No. 109                                                 ica       1            OR           AICPA
FIN 48: Theoretical Concepts and Initial Recognition Criteria                                icb       1            OR           AICPA
FIN 48: Subsequent Recognition, Derecognition, and Measurement of Tax
                                                                                              icc      1            OR           AICPA
Benefits
FIN 48: Disclosures                                                                          icd       1            OR           AICPA
FIN 48: Implementation                                                                       ice       1            OR           AICPA

Partner’s Audit Engagement Documentation and Review                                         PARD       8            ILT*         AICPA

Firm Library
AICPA reSOURCE Core Library with FASB Standards                                             ORF-XX                  OR           AICPA

Audit & Accounting Manual                                                               0051309                     PB           AICPA

Current Economic Instability-Accounting and Auditing Considerations
                                                                                        0223309                     PB           AICPA
Audit Risk Alert

Current Economic Crisis-Accounting and Auditing Considerations Audit
                                                                                        0223308                     PB           AICPA
Risk Alert

Current Economic Crisis-Accounting Issues and Risks for Financial
                                                                                        0292009                     PB           AICPA
Management and Reporting

Accounting Trends & Techniques                                                          0099009                     PB           AICPA

Corporations Checklists and Illustrative Financial Statements                           0089309                     PB           AICPA

Prospective Financial Information Audit and Accounting Guide                                012729                  PB           AICPA

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-12
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /     Hours                      Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.


Bookkeeping, Write-Up, & Acct Services Practice Aid                                         006650                  PB           AICPA

OCBOA Practice Aid                                                                           TBD                    PB           AICPA

Independence and Ethics Developments Audit Risk Alert                                   0224709                     PB           AICPA

Independence Compliance- Checklists & Tools for Complying With AICPA
                                                                                            006661                  PB           AICPA
& GAO Independence Requirements Practice Aid

Independence Compliance- Checklists & Tools for Complying With AICPA,
                                                                                            006660                  PB           AICPA
SEC & PCAOB Independence Requirements Practice Aid


                         Agriculture Specialization
Anually, All Managers, Senior Managers/ Directors, and Partners
no conference this year

Firm Library
Audits of Agricultural Producers and Agricultural Cooperatives - AICPA
                                                                                            012688                  PB           AICPA
Audit and Accounting Guide


                            Airline Specialization
Firm Library
Airline Industry Audit & Accounting Guide                                                   012699                  PB           AICPA



LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-13
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /    Hours                       Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.

                       Auto Dealers Specialization
Anually, All Managers, Senior Managers/ Directors, and Partners
AICPA National Auto Dealership Conference                                                                           CF           AICPA


                Banks and Credit Union Specialization
Senior 2
Audits of Banks, Savings Institutions, Credit Unions and Other Financial
                                                                                            BANK       8            ILT*         AICPA
Institutions
Auditing Financial Institutions: Equity, Capital and Capital Disclosures                     kio       1            OR           AICPA
Auditing Financial Institutions: Cash, Investments, Intangibles, Real Estate, and
                                                                                             kin       2            OR           AICPA
Deposits
Auditing Financial Institutions: Credit Losses                                              kim        2            OR           AICPA
Auditing Financial Institutions: 'Regulatory & Govt Supervision' plus 'Gen Audit &
                                                                                             kik       1            OR           AICPA
Reporting Issues'
Auditing Financial Institutions: Loan Receivables                                            kil       1            OR           AICPA

AICPA National Conference on Banks and Savings Institutions                                                         CF           AICPA

Annually, All Managers, Senior Managers/ Directors, and Partners
AICPA Banks and Savings Institution Conference                                                                      CF           AICPA

AICPA Credit Union Conference                                                                                       CF           AICPA


Firm Library



LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-14
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /     Hours                      Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
Depository & Lending Institutions : Banks and Savings Institutions, Credit
Unions, Finance Companies, and Mortgage Companies: Audit and                                012739                  PB           AICPA
Accounting Guide

Financial Institutions Industry Developments- Including Depository and
                                                                                        0222909                     PB           AICPA
Lending Institutions Audit Risk Alert

Depository and Lending Institutions: Checklists and Illustrative Financial
                                                                                        0089109                     PB           AICPA
Statements


                   Business Valuation Specialization
Senior 2
AICPA National Business Valuation School                                                                            CF           AICPA

Annually All Managers, Senior Managers/ Directors, and Partners
AICPA National Business Valuation Conference                                                                        CF           AICPA

AICPA Forensic and Valuation Services (FVS) Section Membership                                                      ISM          AICPA


Firm Library
Understanding Business Valuation: A Practical Guide to Valuing Small to
                                                                                            056604                  PB           AICPA
Medium Sized Businesses


                Construction Contractor Specialization
Senior 2

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-15
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /    Hours                       Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
Construction Contractors: Accounting, Auditing and Tax                                      CAAT       8            ILT*         AICPA
Construction Contractors: Taxation of Large Contractors                                      kbj       1             OR          AICPA
Construction Contractors: Overview of Tax Accounting for Construction
                                                                                            kbi        1            OR           AICPA
Contractors
Construction Contractors: Taxation of Small Contractors                                     kbk        3            OR           AICPA
Construction Contractors: Audit Plan/Prelim Analytical Procs; Internal Control;
                                                                                            kbg        2            OR           AICPA
Substantive Procs
Construction Contractors: Contract Accounting                                               kbe        1            OR           AICPA
Construction Contractors: Nature of the Construction Industry                               kbd        1            OR           AICPA
Construction Contractors: Working with a Surety                                             kbf        1            OR           AICPA
Construction Contractors: Other Auditing Considerations                                     kbh        1            OR           AICPA

Annually, All Managers, Senior Managers/ Directors, and Partners
AICPA Construction Industry Conference                                                                              CF           AICPA

Manager
Construction Contractors Advanced Issues                                                    CCAI       8            ILT*         AICPA
Construction Contractors: FAS 109 and Alternative Minimum Tax Considerations                ieu        1            OR           AICPA
Construction Contractors: Understanding the Look-Back Method and Tax
                                                                                            ioa        2            OR           AICPA
Planning
Construction Contractors: Audit Risks in the Construction Industry                           inz       1            OR           AICPA
Construction Contractors: Cash Management and Benchmarking                                   iny       1            OR           AICPA
Construction Contractors: SAS No. 99 Issues in the Construction Industry                     inx       1            OR           AICPA
Construction Contractors: Internal Control Issues in the Construction Industry              inw        2            OR           AICPA
Construction Contractors: Joint Ventures and Assisting the Financially Troubled
                                                                                             ies       1            OR           AICPA
Contractor

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-16
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /     Hours                      Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
Construction Contractors: Nature and Significance of the Construction Industry
                                                                                             inv       2            OR           AICPA
and Cost Allocations

Firm Library

Construction Contractors: AICPA Audit and Accounting Guide                                  012589                  PB           AICPA


Real Estate and Construction Industry Developments: Audit Risk Alert                    0223109                     PB           AICPA


Real Estate and Construction Contractors: Checklist & Illustrative
                                                                                        0089209                     PB           AICPA
Financial Statements


                 Employee Benefit Plan Specialization
Annually, All Seniors, Managers, Senior Managers/ Directors, and Partners
Employee Benefit Plans: Audit and Accounting Risk Update and Alert                     CL4EBPRA        4            ILT          AICPA

Employee Benefit Plan Strategic Briefing Webcast                                            780121     6            WC           AICPA

Senior 1
Employee Benefit Plans: Audit and Accounting Essentials                                     EBPE       8            ILT*         AICPA
Employee Benefit Plans: Other Audit Issues and Wrapping Up the Audit                         hdw       1             OR          AICPA
Employee Benefit Plans: Employee Stock Ownership Plan (ESOPs) Audit Issues                   hdt       1            OR           AICPA
Employee Benefit Plans: Accounting and Reporting Standards and Recent
                                                                                             hdp       2            OR           AICPA
Developments
Employee Benefit Plans: Defined Benefit Pension Plan                                         hdu       1            OR           AICPA

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-17
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /    Hours                       Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
Employee Benefit Plans: Health and Welfare Plan                                              hdv       1            OR           AICPA
Employee Benefit Plans: 401(k) and Other Defined Contribution Plan (Except
                                                                                             hds       1            OR           AICPA
ESOPs) Audit Issues
Employee Benefit Plans: Audit Planning                                                      hdr        1            OR           AICPA
Employee Benefit Plans: Reporting and Audit Requirements                                    hdq        1            OR           AICPA
Employee Benefit Plans: The Basics                                                          hdo        1            OR           AICPA

Senior 2
Audits of 401(k) Plans                                                                      AFKP       8            ILT*         AICPA
Auditing 401(k) Plans: Introduction and Background                                           kfy       1             OR          AICPA
Auditing 401(k) Plans: Planning                                                              kfz       2             OR          AICPA
Auditing 401(k) Plans: Statement of Changes in Net Assets Available for Benefits            kgc        1            OR           AICPA
Auditing 401(k) Plans: Other Auditing Considerations                                        kgd        2            OR           AICPA
Auditing 401(k) Plans: The Auditor's Report                                                 kge        2            OR           AICPA
Auditing 401(k) Plans: 'Financial Statement Disclosures' plus 'Supplemental
                                                                                             kgf       2            OR           AICPA
Schedules'
Auditing 401(k) Plans: Internal Control Structure                                           kga        1            OR           AICPA
Auditing 401(k) Plans: Statement of Net Assets Available for Benefits                       kgb        2            OR           AICPA

Annually, All Managers, Senior Managers/ Directors, and Partners
AICPA Employee Benefit Plan Conference                                                                              CF           AICPA

AICPA Employee Benefit Plans Audit Workshop                                                                         CF           AICPA
Firm
Membership in AICPA Employee Benefit Plan Audit Quality Center                          EBPAQC                     AQC           AICPA

Firm Library

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-18
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /     Hours                      Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
Employee Benefit Plans: Audit and Accounting Guide                                          012599                  PB           AICPA

Employee Benefit Plans: Industry Developments Audit Risk Alert                          0224109                     PB           AICPA

Defined Benefit Pension Plans: Checklist & Illustrative Financial
                                                                                        0089909                     PB           AICPA
Statements

Health & Welfare Benefit Plans: Checklist & Illustrative Financial
                                                                                        0090109                     PB           AICPA
Statements

Defined Contribution Pension Plans: Checklist & Illustrative Financial
                                                                                        0090009                     PB           AICPA
Statements

EBP Trends & Techniques                                                                 0066510                     PB           AICPA

SAS 70 Reports and EBPs


                  Forensic Accounting Specialization
Senior 2
Forensic Accounting: Fraudulent Reporting and Concealed Assets                              FAFR       8            ILT*         AICPA
Forensic Accounting: Unique Role and Engagement of the Forensic Accountant                   get       1            OR           AICPA
Forensic Accounting: Analytical and Investigative Techniques                                 geu       3            OR           AICPA
Forensic Accounting: SAS No. 99 and Documentation                                            gev       1            OR           AICPA
Forensic Accounting: Written Report, Deposition Phase, Witness Stand, &
                                                                                             gew       1            OR           AICPA
Alternative Solutions


LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-19
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /    Hours                       Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
Forensics and Financial Fraud: Real-World Issues & Answers                                  FFF        8            ILT*         AICPA
Forensics and Financial Fraud: Misappropriation & Results Reporting: Schemes,
                                                                                            kbz        1            OR           AICPA
Indicators & Detection
Forensics and Financial Fraud: Deterrence and Prevention                                    kbx        1            OR           AICPA
Forensics and Financial Fraud: Early Detection Strategy                                     kby        1            OR           AICPA
Forensics and Financial Fraud: Fraud Incident Responses; CPA in Public
                                                                                            kca        1            OR           AICPA
Practice/in Industry; Summary
Forensics and Financial Fraud: Basics                                                       kbw        1            OR           AICPA

Annually, All Managers, Senior Managers/ Directors, and Partners
AICPA National Forensic Accounting Conference                                                                        CF          AICPA
AICPA Forensic and Valuation Services (FVS) Section Membership                                                      ISM          AICPA

Manager
Advanced Forensic Techniques for Accountants                                                AFTA       8            ILT*         AICPA
Forensic Techniques: Completing the Investigation                                            inu       1             OR          AICPA
Forensic Techniques: Finding Fraud in Financial Statements                                    int      1             OR          AICPA
Forensic Techniques: Data Analysis                                                           ins       1             OR          AICPA
Forensic Techniques: Link Analysis                                                           inr       1             OR          AICPA
Forensic Techniques: Interviewing                                                            inp       2             OR          AICPA
Forensic Techniques: The Investigative Accountant                                            inn       1             OR          AICPA
Forensic Techniques: Using Documents                                                         inq       1             OR          AICPA
Forensic Techniques: Public Record Research                                                  ino       1             OR          AICPA

Auditing Real-World Frauds: A Practical Case Application Approach                           ARWF       8            ILT*         AICPA


Firm Library

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-20
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /    Hours                       Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
Forensic Accounting For Divorce Engagements                                           O91029                        PB           AICPA


      Government (Federal, State and Local) Specialization
Associate 2
Frequent Frauds Found in Governments                                                        FFGN       8            ILT*         AICPA
Frequent Government and NPO Frauds: Pledges and Contributions;
                                                                                            ihp        1            OR           AICPA
Procurement Cards
Frequent Government and NPO Frauds: Misuse of Assets                                        ihq        2            OR           AICPA
Frequent Government and NPO Frauds: Management Override; Bribes and
                                                                                            iho        1            OR           AICPA
Kickbacks
Frequent Government and NPO Frauds: Personnel Fraud; Fictitious Employees;
                                                                                            ihn        1            OR           AICPA
Overtime Fraud
Frequent Government and NPO Frauds: Misappropriation of Benefits; Off-site
                                                                                            ihm        1            OR           AICPA
and Out of Sight
Frequent Government and NPO Frauds: Interim Financial Reporting; Grant
                                                                                             ihl       1            OR           AICPA
Expense Allocations

Annually, All Seniors, Managers, Senior Managers/ Directors, and Partners
Government Accounting and Auditing Update                                                   GAU        8            ILT*         AICPA
2007 Annual Update-NPO: Accounting & Reporting Issues, Legislative Activities                idj       2            OR           AICPA
2007 Annual Update-Gov't&NPO: AICPA Activities                                                idi      3            OR           AICPA
2007 Annual Update-Gov't: GASB Activities                                                    idh       2            OR           AICPA
2007 Annual Update-Gov't&NPO: Federal Government Activities                                  idg       1            OR           AICPA

State and Local Government Strategic Briefing Webcast                                                               WC           AICPA


LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-21
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /    Hours                       Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
Senior 1
Audits of HUD-Assisted Projects                                                              HUD       8            ILT*         AICPA
Introduction to HUD Auditing: Key Regulatory and Contract Provisions                         frg       1             OR          AICPA
Introduction to HUD Auditing: Overview of HUD Offices and Programs                            frf      2             OR          AICPA

Senior 2
Revised Yellow Book: Government Auditing Standards, The                                     EO-YB      8            ILT*         AICPA
Yellow Book: Ethical Principles and General Standards                                        idy       2             OR          AICPA
Yellow Book: Field Work & Reporting Standards for Financial Audits                           idz       2             OR          AICPA
Yellow Book: General, Field Work, and Reporting Standards for Attestation
                                                                                             iea       1            OR           AICPA
Engagements
Yellow Book: Field Work & Reporting Standards for Performance Audits                         ieb       2            OR           AICPA
Yellow Book: An Overview                                                                     idx       1            OR           AICPA

Governmental Accounting and Reporting: Putting It All Together                              GAR        8            ILT*         AICPA
Government Accounting and Reporting: Introduction; Fund Accounting                          gqu        3             OR          AICPA
Government Accounting and Reporting: Preparing the Government-Wide
                                                                                             gjk       2            OR           AICPA
Financial Statements
Government Accounting and Reporting: Fund Reporting                                          gji       2            OR           AICPA
Government Accounting and Reporting: Report Disclosures                                      gjl       2            OR           AICPA


AICPA National Governmental and Not-for-Profit Training Program                                                     CF           AICPA

Annually, All Managers, Senior Managers/ Directors, and Partners
AICPA Government Accounting and Auditing Update Conference                                                          CF           AICPA

Manager


LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-22
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /    Hours                       Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
Advanced Auditing of HUD-Assisted Projects                                              EO-AHUD        8            ILT*         AICPA
Advanced HUD Auditing: Reporting Standards and Financial Statement
                                                                                             ioj       2            OR           AICPA
Requirements
Advanced HUD Auditing: Field Work Standards for Audits of HUD-Assisted
                                                                                             iok       1            OR           AICPA
Projects
Advanced HUD Auditing: General Standards for Auditing in the HUD-Assisted
                                                                                             ioi       1            OR           AICPA
Project Environment
Advanced HUD Auditing: Nonprofits and HUD Regulated Mortgagees                               igc       1            OR           AICPA

Applying A-133 to Nonprofit and Governmental Organizations                              EO-OMB         8            ILT*         AICPA
OMB A-133: Introduction to A-133 & Understanding, Assessing & Testing
                                                                                             fqs       1            OR           AICPA
Internal Controls
OMB A-133: Testing Compliance with Laws and Regulations and Preparing Audit
                                                                                             fqt       2            OR           AICPA
Reports
OMB A-133: Audit Tools and Guidance, Including a Discussion of Program-
                                                                                             glb       1            OR           AICPA
Specfic Audits

So That’s How They Do It! Common Frauds Found in Governments and Not-
                                                                                            FFGN       8            ILT*         AICPA
for-Profits
Frequent Government and NPO Frauds: Pledges and Contributions;
                                                                                             ihp       1            OR           AICPA
Procurement Cards
Frequent Government and NPO Frauds: Misuse of Assets                                         ihq       2            OR           AICPA
Frequent Government and NPO Frauds: Personnel Fraud; Fictitious Employees;
                                                                                             ihn       1            OR           AICPA
Overtime Fraud
Frequent Government and NPO Frauds: Misappropriation of Benefits; Off-site
                                                                                             ihm       1            OR           AICPA
and Out of Sight
Frequent Government and NPO Frauds: Interim Financial Reporting; Grant
                                                                                             ihl       1            OR           AICPA
Expense Allocations


LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-23
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /     Hours                      Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
Frequent Government and NPO Frauds: Management Override; Bribes and
                                                                                             iho       1            OR           AICPA
Kickbacks

Solving Complex Single Audit Issues for Government and Nonprofit
                                                                                            EO-SAI     8            ILT*         AICPA
Organizations
Single Audit Issues: Overview plus 'Key Audit Planning Considerations'                       key       2            OR           AICPA
Single Audit Issues: 'Internal Controls' plus 'Testing Compliance with Laws and
                                                                                             kez       1            OR           AICPA
Regulations'
Single Audit Issues: 'Audit Reports' plus 'Program-Specific Audits'                          kfa       1            OR           AICPA

Studies on Single Audit and Yellow Book Deficiencies                                        SAYB       8            ILT*         AICPA
Single Audit & Yellow Book Deficiencies: Documentation; Representation Letters;
                                                                                             kdf       1            OR           AICPA
Reporting Issues
Single Audit & Yellow Book Deficiencies: Allowable Costs; Abuse; Fraud Risk
                                                                                             kde       2            OR           AICPA
Factors; Audit Sampling
Single Audit & Yellow Book Deficiencies: Independence; Single vs Prog Audit; A-
                                                                                             kdd       1            OR           AICPA
133 Major Prog Audit
Single Audit & Yellow Book Deficiencies: Drafting Findings; Control Deficiencies;
                                                                                             kdg       1            OR           AICPA
SEFA Issues
Single Audit & Yellow Book Deficiencies: SA Sampling Project; Engagement
                                                                                             kdc       2            OR           AICPA
Letters; Yellow Book CPE

Firm
Membership in AICPA Government Audit Quality Center                                         GAQC                   AQC           AICPA

Firm Library
GASB Library add on to AICPA reSOURCE Core Library with FASB Library                    WCF-GL                      OR           AICPA


LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-24
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /     Hours                      Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.


Independence Compliance: Checklists and Tools for Complying with
                                                                                            006627                  PB           AICPA
AICPA and GAO Independence Requirements

State & Local Governments Audit and Accounting Guide                                        012669                  PB           AICPA

State & Local Governmental Developments Audit Risk Alert                                0224309                     PB           AICPA

State & Local Governments Checklists and Illustrative Statements                        0090309                     PB           AICPA

Government Auditing Standards and Circular A-133 Audits Audit and
                                                                                            012749                  PB           AICPA
Accounting Guide


Government Auditing Standards and Circular A-133 Audits Audit Alert                     0224509                     PB           AICPA


Auditing Recipients of Federal Awards- Practical Guidance for Applying
                                                                                            006621                  PB           AICPA
OMB Circular A-133 Practice Aid


                   Healthcare Industry Specialization
Annually, All Managers, Senior Managers/ Directors, and Partners
AICPA National Healthcare Industry Conference                                                                       CF           AICPA

Firm Library
Health Care Entities Audit and Accounting Guide                                             012619                  PB           AICPA

Health Care Industry Developments Audit Risk Alert                                      0223409                     PB           AICPA

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-25
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /     Hours                      Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.


Health Care Organizations Checklists and Illustrative Financial Statements              0090209                     PB           AICPA




                   Hospitality Industry Specialization
Annually, All Managers, Senior Managers/ Directors, and Partners
AICPA National Restaurants Conference                                                                               CF           AICPA


                   Insurance Industry Specialization
Firm Library

Life & Health Insurance Entities Audit & Accounting Guide                                   012639                  PB           AICPA

Life & Health Insurance Entities Checklist & Illustrative Financial
                                                                                        0089509                     PB           AICPA
Statements

Insurance Entities Audit Risk Alert                                                     0223509                     PB           AICPA

Property & Liability Insurance Entities Audit & Accounting Guide                            012679                  PB           AICPA

Property & Liability Insurance Entities Checklists & Illustrative Financial
                                                                                        0089609                     PB           AICPA
Statements




LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-26
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /      Hours                     Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.

                        International Specialization
All Associates, Seniors, Managers, Senior Managers/ Directors, and Partners
IFRS Essentials with GAAP Comparison: Building a Solid Foundation                            IFRS      16           ILT          AICPA

IFRS Update and Review of Complex Topics                                                     IUP        8           ILT          AICPA

Introduction to IFRS: Grasping the Big Picture                                          CL4IUSA         4           ILT          AICPA

International vs. U.S. Accounting: What in the World is the Difference?                      IUSA       8           ILT          AICPA


Note:
Other IFRS courses are in development. Call us if you have needs for courses
on more specific topics in IFRS.


The International Financial Reporting Standards: An Overview                                739750      2           SS           AICPA

IFRS Accounting Trends & Techniques                                                     0099109                     PB           AICPA


AICPA International Business, Accounting, Auditing and Tax Conference                   IBAAT10                     CF           AICPA


                                                                                                      2 per
IFRS Quarterly Webcast Subscription Series                                                  IFR-SW                  WC           AICPA
                                                                                                     Webcast
IFRS Digest: What U.S. Practitioners and Entities Need to Know Now                                                  PB           AICPA



LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-27
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /    Hours                       Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.

The following courses are extracts from IFRS and IUSA mentioned above:


IFRS: Business Combinations, Consolidations and Noncontrolling Interests                                     1
IFRS: Derivatives and Hedge Accounting                                                                       1
IFRS: Employee/Retirement Benefits, Provisions, Contingencies, Insurance
Contracts, Financial Instruments                                                                             2
IFRS: Financial Instruments: Recognition and Measurement                                                     1
IFRS: Income Taxes and Borrowing Costs                                                                       1
IFRS: Intangibles and Impairment                                                                             1
IFRS: International Financial Accounting Framework and Disclosures                                           1
IFRS: Inventory                                                                                              1
IFRS: Leases and Investment Property                                                                         1
IFRS: Presentation of Financial Statements, EPS and Foreign Currency
Translation                                                                                                  1
IFRS: Property, Plant and Equipment                                                                          1
IFRS: Revenue Recognition and Construction Contracts                                                         1
IFRS: Share-based Payments                                                                                   1
IFRS: SPEs, Investments in Associates and Joint Ventures                                                     1
International vs. U.S. Accounting: An Introduction                                                           1
International vs. U.S. Accounting: Business Combinations, Consolidation and
Foreign Operations                                                                                           1
International vs. U.S. Accounting: Current Assets                                                            2
International vs. U.S. Accounting: Financial Instrument and Other Reporting
Issues                                                                                                       2
International vs. U.S. Accounting: Format and Structure of IFRS Financial
Statements                                                                                                   1


LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-28
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /     Hours                      Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.

International vs. U.S. Accounting: Leases, Intangibles and Asset Impairment                                  2
International vs. U.S. Accounting: Liabilities                                                               1
International vs. U.s. Accounting: Property, Plant and Equipment and Investment
Property                                                                                                     1


                       Not-for-Profit Specialization
Annually, Seniors, Managers, Senior Managers/Directors, and Partners
Non-Profit Auditing and Accounting Update                                                    NAU       8            ILT*         AICPA

Non-Profit Organizations Strategic Briefing Webcast                                         780123     4            WC           AICPA

Senior 1
Accounting and Reporting Practices of Not-for-Profit Organizations                          FSNPO      8            ILT*         AICPA
9 Case Studies on the Accounting and Reporting Practices of Nonprofit
                                                                                             hfn       1            OR           AICPA
Organizations
7 Case Studies on the Accounting and Reporting Practices of Nonprofit
                                                                                             hfv       1            OR           AICPA
Organizations

Senior 2
Religious and Other Faith-Based Nonprofits: Tax, Accounting and
                                                                                            RFBN       8            ILT*         AICPA
Management
Religious and Other Faith-Based Nonprofits: Resource Management: People,
                                                                                             hgh       2            OR           AICPA
Capital, Materials
Religious and Other Faith-Based Nonprofits: Tax, Regulatory, and Other
                                                                                             hgg       2            OR           AICPA
Government Issues


LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-29
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /     Hours                      Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
Religious and Other Faith-Based Nonprofits: Organization Structure,
                                                                                             hge       2            OR           AICPA
Management, Operations
Religious and Other Faith-Based Nonprofits: An NPO–Government
                                                                                             hgd       1            OR           AICPA
Partnership?
Religious and Other Faith-Based Nonprofits: Accounting & Financial Reporting                 hgf       2            OR           AICPA

Analytical Procedures for Nonprofit Organizations                                           EO-APF     8            ILT*         AICPA
Nonprofit Analytical Procedures: Trends & Other Analytical Procedures                        hcw       1             OR          AICPA
Nonprofit Analytical Procedures: Performance Measurement                                      hct      1             OR          AICPA
Nonprofit Analytical Procedures: Efficiency and Enterprise Ratios                             hcv      2             OR          AICPA
Nonprofit Analytical Procedures: Ratio Analysis                                               hcu      1             OR          AICPA
Nonprofit Analytical Procedures: Who Uses Them?                                               kag      1             OR          AICPA
Nonprofit Analytical Procedures: What Are They?                                               kaf      1             OR          AICPA
Nonprofit Analytical Procedures: The Data, The Auditor, The Report                            hcx      1             OR          AICPA

Auditing Nonprofits: Tips and Traps                                                         ANTT       8            ILT*         AICPA
Nonprofit Auditing: A Potpourri of Key Issues                                                hgc       1             OR          AICPA
Nonprofit Auditing: Auditing Liabilities and Net Assets                                      hgb       1             OR          AICPA
Nonprofit Auditing: Auditing Assets                                                          hga       1             OR          AICPA
Nonprofit Auditing: Auditing Expenses                                                        hfz       1             OR          AICPA
Nonprofit Auditing: Auditing Resources                                                       hfy       2             OR          AICPA
Nonprofit Auditing: Where Do We Start?                                                       hfw       2             OR          AICPA
Nonprofit Auditing: Planning                                                                 hfx       1             OR          AICPA

Cost Allocation in Nonprofits: Who Gets It?                                                 CAMN       8            ILT*         AICPA
Cost Allocation for Activities That Include Fundraising in Not-for-Profit
                                                                                             kav       1            OR           AICPA
Organizations
Functional Expense Reporting in Not-for-Profit Organizations                                 kau       1            OR           AICPA

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-30
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /    Hours                       Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
Costs in Not-for-Profit Organizations and Cost Allocation for IRS Reporting                 kat        2            OR           AICPA
Cost Reporting by Not-for-Profit Organizations                                              kas        1            OR           AICPA
Cost Assignment and Allocation in Not-for-Profit Organizations                              ink        1            OR           AICPA
OMB Requirements for Cost Allocation in Not-for-Profit Organizations                        kaw        1            OR           AICPA

Not-for-Profit Accounting & Reporting: From Start to Finish                                 NPAR       8            ILT*         AICPA
Nonprofit Accounting: Investments and Split-Interest Agreements                              gtc       1             OR          AICPA
Nonprofit Accounting: The Nonprofit Environment and GAAP, and Performance
                                                                                            gsy        2            OR           AICPA
Measurement
Nonprofit Accounting: Financial Reporting                                                   gsz        2            OR           AICPA
Nonprofit Accounting: Exchange Transactions, Contributions, and Agency
                                                                                            gta        1            OR           AICPA
Transactions
Nonprofit Accounting: Gains and Losses, Expenses, and Reclassifications                     gtb        2            OR           AICPA

AICPA Governmental and Not-for-Profit Training Program                                                              CF           AICPA

Annually, All Managers, Senior Managers/ Directors, and Partners
AICPA National Not-for-Profit Industry Conference                                                                   CF           AICPA

Manager
Applying A-133 to Nonprofit and Governmental Organizations                              EO-OMB         8            ILT*         AICPA
OMB A-133: Introduction to A-133 & Understanding, Assessing & Testing
                                                                                            fqs        1            OR           AICPA
Internal Controls
OMB A-133: Testing Compliance with Laws and Regulations and Preparing Audit
                                                                                            fqt        2            OR           AICPA
Reports
OMB A-133: Audit Tools and Guidance, Including a Discussion of Program-
                                                                                            glb        1            OR           AICPA
Specfic Audits


LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-31
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /     Hours                      Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
So That’s How They Do It! Common Frauds Found in Governments and Not-
                                                                                            FFGN       8            ILT*         AICPA
for-Profits
Frequent Government and NPO Frauds: Pledges and Contributions;
                                                                                             ihp       1            OR           AICPA
Procurement Cards
Frequent Government and NPO Frauds: Misuse of Assets                                         ihq       2            OR           AICPA
Frequent Government and NPO Frauds: Personnel Fraud; Fictitious Employees;
                                                                                             ihn       1            OR           AICPA
Overtime Fraud
Frequent Government and NPO Frauds: Misappropriation of Benefits; Off-site
                                                                                             ihm       1            OR           AICPA
and Out of Sight
Frequent Government and NPO Frauds: Interim Financial Reporting; Grant
                                                                                              ihl      1            OR           AICPA
Expense Allocations
Frequent Government and NPO Frauds: Management Override; Bribes and
                                                                                             iho       1            OR           AICPA
Kickbacks

Solving Complex Single Audit Issues for Government and Nonprofit
                                                                                            EO-SAI     8            ILT*         AICPA
Organizations
Single Audit Issues: Overview plus 'Key Audit Planning Considerations'                       key       2            OR           AICPA
Single Audit Issues: 'Internal Controls' plus 'Testing Compliance with Laws and
                                                                                             kez       1            OR           AICPA
Regulations'
Single Audit Issues: 'Audit Reports' plus 'Program-Specific Audits'                          kfa       1            OR           AICPA

Firm Library
Not-for-Profit Organizations: Checklists and Illustrative Financial
                                                                                        0089809                     PB           AICPA
Statements

Not-for-Profit Organizations Industry Developments – Audit Risk Alert                   0224209                     PB           AICPA

Not-for-Profit Organizations - AICPA Audit and Accounting Guide                             012649                  PB           AICPA

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-32
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /     Hours                      Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.


Not-for-Profit Entities - Accounting Issues and Risks Financial Reporting
                                                                                        0292209                     PB           AICPA
Alert


                          Oil & Gas Specialization
Annually, All Managers, Senior Managers/ Directors, and Partners
AICPA/PDI National Oil & Gas Industry Conference                                                                    CF           AICPA

Firm Library
Entities With Oil and Gas Producing Activities — AICPA Audit and
                                                                                            012659                  PB           AICPA
Accounting Guide


                     Public Company Specialization
All Associates, Seniors, Managers, Senior Managers/ Directors, and Partners
XBRL: The New Era in Financial Reporting                                                    XGDE       8            ILT*         AICPA

Are You Ready for IFRS? Moving Beyond the Basics                                            IFRS      16            ILT*         AICPA

Annually, All Seniors, Managers, Senior Managers/ Directors, and Partners
Public Company Update: SEC, PCAOB, and Other Developments                                   PCOU       8            ILT*         AICPA
2008 Public Company Update: SEC Guidance                                                     kiv       2             OR          AICPA
2008 Public Company Update: SEC Final and Proposed Rules and Other
                                                                                             kiu       2            OR           AICPA
Initiatives Issued in 2007
2008 Public Company Update: 'PCAOB Developments' plus 'PCAOB Guidance'                       kiw       2            OR           AICPA


LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-33
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /     Hours                      Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
                                                                                                      2 per
SEC Quarterly Update Webcast Series                                                         SEC-XX                  WC           AICPA
                                                                                                     session

Senior 1
SEC Reporting                                                                               SECR       16           ILT*         AICPA
SEC Reporting: 'The Quarterly Report: Form 10-Q' plus 'Proxy Statements'                      ihf      2             OR          AICPA
SEC Reporting: The SEC and the Laws It Administers                                           fge       2             OR          AICPA
SEC Reporting: The Key Rules                                                                 fgc       2             OR          AICPA
SEC Reporting: The Annual Report: Form 10-K                                                  hlh       3             OR          AICPA
SEC Reporting: The Current Report: Form 8-K                                                  gqt       2             OR          AICPA
SEC Reporting: 'Going Public: An Overview' plus 'Registration Statements'                    fgf       2             OR          AICPA

All Managers, Senior Managers, Directors, and Partners
AICPA National Conference on Current SEC and PCAOB Developments                                                     CF           AICPA

Firm
Membership in AICPA Center for Audit Quality                                                                       AQC           AICPA

Firm Library
Independence Compliance: Checklists and Tools for Complying with
                                                                                            006630                  PB           AICPA
AICPA, SEC and PCAOB Independence Requirements

PCAOB Standards and Related Rules                                                           057220                  PB           AICPA

                        Real Estate Specialization
Senior 2
Real Estate Accounting and Auditing                                                         REAA       8            ILT*         AICPA
Accounting for the Impairment of Completed Real Estate Projects                              iod       1             OR          AICPA

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-34
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /     Hours                      Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
Accounting for Rental Operations and Investments in Real Estate Ventures                     ioh       1            OR           AICPA
Accounting for the Acquisition and Development of Real Estate Assets                         iob       2            OR           AICPA
Accounting for the Sale of Real Estate Assets                                                ioc       2            OR           AICPA
Auditing Real Estate Transactions                                                            iog       1            OR           AICPA
Planning the Audit of a Real Estate Entity's Financial Statements                             iof      1            OR           AICPA
Accounting for Sale-Leasebacks and Nonmonetary Exchanges                                     ioe       1            OR           AICPA

Annually, All Managers, Senior Managers/ Directors, and Partners
AICPA National Real Estate Conference                                                                               CF           AICPA

Firm Library
Real Estate and Construction Industry Developments Audit Risk Alert                     0223109                     PB           AICPA

Real Estate and Construction Contractors Checklist & Illustrative Financial
                                                                                        0089209                     PB           AICPA
Statements

                   Securities Industry Specialization
Annually, All Managers, Senior Managers/ Directors, and Partners
AICPA/FMD National Conference on the Securities Industry                                                            CF           AICPA

Firm Library
Brokers and Dealers in Securities Audit and Accounting Guide                                012709                  PB           AICPA

Audits of Futures Commission Merchants, Introducing Brokers, and                            006639                  PB           AICPA

Investment Companies Industry Developments Audit Risk Alert                             0223609                     PB           AICPA

Investment Companies Audit and Accounting Guide                                             012629                  PB           AICPA

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-35
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /    Hours                       Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.


Investment Companies Checklists & Illustrative Financial Statements                     0089409                     PB           AICPA




                      Small Business Specialization
Associate 2
Analytical Procedures for Small Business Engagements                                        APRO       8            ILT*         AICPA
Planning the Audit                                                                            kal      1             OR          AICPA
Using Analytical Procedures as Substantive Tests                                             kam       1             OR          AICPA
Overall Review and Evaluating the Client as a Going Concern                                  kan       1             OR          AICPA
Uses of Analytical Procedures and Analytical Procedures in a Review
                                                                                             fbk       2            OR           AICPA
Engagement
Types of Analytical Procedures                                                               fbj       2            OR           AICPA
Accountant Retention and Outsourcing                                                         iia       1            OR           AICPA

Compilation and Review Engagement Essentials                                                ICRE       8            ILT*         AICPA

Cash and Tax Basis Financial Statements - Preparation and Reporting                         CTB        8            ILT*         AICPA
GAAP versus Tax and Cash OCBOAs                                                             gpc        1             OR          AICPA
Intro to Cash and Tax OCBOAs and Their Effects on Procedures in Audits,
                                                                                             gpb       1            OR           AICPA
Reviews, and Compilations
OCBOA Financial Statement Presentation and Disclosure and the Accountant's
                                                                                             gpd       2            OR           AICPA
Report


Essentials of Federal Payroll Taxes, Benefits and New Hire Reporting, The                   PTBN       8            ILT*         AICPA


LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-36
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /    Hours                       Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
Purchase/Sale of Closely Held Business: Case Study - An Observation of XYZ
                                                                                            gns        1            OR           AICPA
Company, Inc.
Payroll Taxes: Quarterly and Annual Reporting                                               hml        1            OR           AICPA
Payroll Taxes: Taxable vs. Non-Taxable Compensation & Misc. Items Called
                                                                                            hmk        1            OR           AICPA
Fringe Benefits
Payroll Taxes: Employer Responsibility - Withholding and Accruals                           hmj        1            OR           AICPA
Payroll Taxes: Fringe Benefit Exclusion Rules                                               hkz        1            OR           AICPA
Payroll Taxes: Form W-2, Form W-3, and Publication 1141                                     hlc        1            OR           AICPA

All Seniors and Managers
AICPA’s Guide to Reporting and Disclosure Problems for Private
                                                                                            RDPS       8            ILT*         AICPA
Companies
Private Company Reporting and Disclosure: Accounting for Income Taxes                       kfd        1            OR           AICPA
Private Company Reporting and Disclosure: Overview plus 'Commitments and
                                                                                            kfb        2            OR           AICPA
Contingencies'
Private Company Reporting and Disclosure: Presentation of Irregular Income
                                                                                            hgn        1            OR           AICPA
Items
Private Company Reporting and Disclosure: Reporting Cash Flow Information                   hgm        1            OR           AICPA
Private Company Reporting and Disclosure: OCBOA - Other Comprehensive
                                                                                            kfe        1            OR           AICPA
Basis of Accounting
Private Company Reporting and Disclosure: 'Related Party Transactions' plus
                                                                                            kfc        1            OR           AICPA
'Going Concern Issues'

Senior 1
Compiling Forecasts and Projections                                                     CL4CFP         4            ILT*         AICPA
Forecasts & Projections: Preparation & Presentation Guidelines & Internal-Use-
                                                                                             ikf       2            OR           AICPA
Only Procedures

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-37
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /    Hours                       Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
Forecasts & Projections: Compilation Standards, Procedures, and Reporting
                                                                                             ikg       1            OR           AICPA
Issues
Forecasts & Projections: Overview, Authoritative Guidance, & Engagement
                                                                                             ike       1            OR           AICPA
Planning & Administration

Compiling Personal Financial Statements                                                 CL4PFS         4            ILT*         AICPA
Personal Financial Statements: Review of Engagement Arrangement; Written
                                                                                             kjo       1            OR           AICPA
Personal Financial Plans
Personal Financial Statements: Reporting on Compiled Personal Financial
                                                                                             kjp       1            OR           AICPA
Statements
Personal Financial Statements: Intro; Accounting Guidance; and Determining
                                                                                             kip       1            OR           AICPA
Estimated Current Values

Small Business Audits: Best Practices Including Risk Assessment and
                                                                                            SBABR      8            ILT*         AICPA
Internal Control
Small Business Auditing: Designing the Audit Plan                                            ieq       1            OR           AICPA
Small Business Auditing: Audit Risk and Materiality                                          iez       1            OR           AICPA
Small Business Auditing: Characteristics of the Small Business; the Entity and Its
                                                                                             kbl       1            OR           AICPA
Environment
Small Business Auditing: Preengagement Activities                                            kbm       1            OR           AICPA
Small Business Auditing: Consideration of Internal Control                                   kbn       1            OR           AICPA
Small Business Auditing: Internal Control Deficiencies and Analytical Procedures             kbo       2            OR           AICPA
Small Business Auditing: Extent of Testing and Consideration of Fraud                        kbp       2            OR           AICPA
Small Business Auditing: Completing the Audit                                                kbq       1            OR           AICPA

Innovative Tax Tips for Small Businesses                                                    TPOC       8            ILT*         AICPA


LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-38
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /    Hours                       Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
Small Business Tax Planning: Corporations, Partnerships, & LLCs: Start-Up
                                                                                             kfn       1            OR           AICPA
Issues Part 3
Small Business Tax Planning: Corporate Tax Trends: Part 5                                    kfj       1            OR           AICPA
Small Business Tax Planning: Corporate Tax Trends: Part 4                                    kfi       1            OR           AICPA
Small Business Tax Planning: Corporate Tax Trends: Part 3                                    kfh       1            OR           AICPA
Small Business Tax Planning: Corporate Tax Trends: Part 2                                    kfg       2            OR           AICPA
Small Business Tax Planning: Corporate Tax Trends: Part 1                                    kff       1            OR           AICPA
Small Business Tax Planning: Corporations, Partnerships, & LLCs: Start-Up
                                                                                             kfl       1            OR           AICPA
Issues Part 1
Small Business: Corporations, Partnerships, & LLCs: Implementing a Tax
                                                                                             kfk       1            OR           AICPA
Planning System
Small Business: Corporations, Partnerships, & LLCs: Special Tax Considerations
                                                                                             kfp       1            OR           AICPA
of Operations Part 1
Small Business Tax Planning: Corporations, Partnerships, & LLCs: Start-Up
                                                                                             kfo       1            OR           AICPA
Issues Part 4
Small Business: Corporations, Partnerships, & LLCs: Business-Exit
                                                                                             kft       1            OR           AICPA
Considerations Part 2
Small Business: Corporations, Partnerships, & LLCs: Business-Exit
                                                                                             kfs       1            OR           AICPA
Considerations Part 1
Small Business: Corporations, Partnerships, & LLCs: Special Tax Considerations
                                                                                             kfr       1            OR           AICPA
of Operations Part 3
Small Business: Corporations, Partnerships, & LLCs: Special Tax Considerations
                                                                                             kfq       1            OR           AICPA
of Operations Part 2
Small Business Tax Planning: Corporations, Partnerships, & LLCs: Start-Up
                                                                                            kfm        1            OR           AICPA
Issues Part 2

Annually, All Managers, Senior Managers/ Directors, and Partners
Advanced Update for Compilation, Review and Accounting Services                             RPCR       8            ILT*         AICPA

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-39
7/8/2010




                                                          CPA FIRM ATTESTATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /     Hours                      Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.


All Senior Managers/ Directors, and Partners
Accounting Services, Compilations and Reviews: Effective Risk
                                                                                            ASCR       8            ILT*         AICPA
Management

Firm Library
Compilation and Review - Risk Alert                                                         022309                  PB           AICPA

Personal Financial Statements Guide — AICPA Audit Guide                                     012758                  PB           AICPA


                             Technology Issues

AICPA Training School IT Considerations in Risk-based Financial
Statement Audits                                                                                                    CF           AICPA

Information Technology Conference - Tech+                                                                           CF           AICPA




LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        AA-40
7/8/2010




                                                             CPA FIRM TAXATION
                                                    TECHNICAL KNOWLEDGE/FIRM SYSTEMS:
                         Thorough knowledge and understanding of an area of expertise to add value to clients on a practical level.
                                          Able to analyze problems, design and implement practical solutions
Note: Training is divided into General training first and then by area of Specialization.
                                                                                       Acronym /
                                                                                                                 Delivery
                             Role and Specialization                                   Segment /    Hours                       Vendor   Availability
                                                                                                                 Format
                                                                                      Product No.
                                     General
Associate 1
AICPA National Tax Education Program (Week 1: Individual Income Tax)                                                CF           AICPA
OR
AICPA Staff Training - Individual Taxation (On-site Training Only)                          TSTI      24            ILT          AICPA
                                                                                            TSTE      40            ILT          AICPA
Associate 2
AICPA National Tax Education Program (Week 2: C and S Corps)                                                        CF           AICPA
OR
AICPA Staff Training- Corporate Taxation 1                                                  TSTC1    24-40          ILT          AICPA

IRAs, Roth IRAs, SIMPLEs and SEPs: Contributions, Rollovers,
                                                                                            IRSS       8            ILT*         AICPA
Distributions, and More

Complete Taxation of Property Transactions: From Acquisition to
                                                                                            TPT        8            ILT*         AICPA
Disposition

AICPA National Tax Education Program (Week 3: Estates, Trusts, Gifts and
                                                                                                                    CF           AICPA
Partnerships)
OR
AICPA Staff Training- Partnerships and Passthroughs; Estates and Trusts                     TBD      24-40          ILT          AICPA


All Seniors, Managers, Senior Managers/Directors, and Partners
                                                                                                                                         2010
AICPA’s Annual Federal Tax Update                                                           PTU        8            ILT*         AICPA
                                                                                                                                         available 11/1

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                        TX-41
7/8/2010




                                                                                   Acronym /
                                                                                                           Delivery
                            Role and Specialization                                Segment /    Hours                    Vendor      Availability
                                                                                                           Format
                                                                                  Product No.
Federal Tax Update (All Entities and Individual): Credits                             ijr        1            OR          AICPA
Fed.Tax Update (All Ent & Indiv.): IRS Compliance Matters/40 Frivolous
                                                                                      ijz        2            OR          AICPA
Positions/Practice Aids
Federal Tax Update (All Entities and Individual): Retirement Plans and Fringe
                                                                                      ijx        2            OR          AICPA
Benefits
Federal Tax Update (All Entities and Individual): Gains and Losses                    ijw        1            OR          AICPA
Federal Tax Update (All Entities and Individual): Depreciation and Amortization       ijv        2            OR          AICPA
Federal Tax Update: Partnerships and Partners                                         iju        1            OR          AICPA
Federal Tax Update: C Corporations and Shareholders                                    ijt       2            OR          AICPA
Federal Tax Update (All Entities and Individual): Income                              ijo        1            OR          AICPA
Federal Tax Update (All Entities and Individual): Deductions                          ijp        2            OR          AICPA
Federal Tax Update (All Entities & Indiv.): Tax Calc., Filing Matters, and SE &       ijq        1            OR          AICPA
Federal Tax Update: S Corporations and Shareholders plus Tax-Exempt                   ijs        1            OR          AICPA
Federal Tax Update: Income Taxation of Estates and Trusts plus Gift Tax               ijy        1            OR          AICPA

Senior 1
AICPA National Tax Education Program (Week 4: Advanced Corporate Tax)                                         CF          AICPA
OR
                                                                                                                                     NEW:
AICPA Staff Training- Corporate Taxation 1 (On-site Training Only)                  TSTC1        24           ILT         AICPA      available
                                                                                                                                     early 2010
                                                                                   TSTC1E        40           ILT         AICPA

Tips and Traps for Dealing with the IRS: From Start to Finish                        DIRS        8           ILT*         AICPA

Senior 2
Choice of Entity - Key Issues: S Corp, C Corp, Partnership, LLC and Sole
                                                                                     CEKI        8           ILT*         AICPA
Proprietorship

LLC and Partnership Taxation: Beyond the Basics                                     NBLLC        8           ILT*         AICPA
LLC and Partnership: Adjustments to the Basis of Assets                              hgx         2            OR          AICPA
LLC and Partnership: Sale of an Interest                                             hhn         2            OR          AICPA
Allocations with Respect to Contributed Property: Section 704(c)(1)(A)               hgt         2            OR          AICPA

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                    TX-42
7/8/2010




                                                                                  Acronym /
                                                                                                           Delivery
                           Role and Specialization                                Segment /    Hours                     Vendor      Availability
                                                                                                           Format
                                                                                 Product No.
Allocation of Partnership Recourse Liabilities under Section 752                    hgu          1            OR          AICPA
Allocation of Partnership & LLC Income under Section 704(b)                         hgs          2            OR          AICPA
LLC and Partnership: Advanced Distribution Rules                                    hgw          1            OR          AICPA
Allocation of Partnership Nonrecourse Liabilities and Related Deductions under
                                                                                    hgv          2            OR          AICPA
Sections 752 & 704(B)

S Corporations: The Ins and Outs of Tax Reporting and Planning                     SCORP         8           ILT*         AICPA
S Corp Distributions to Shareholders                                                 ikx         1            OR          AICPA
S Corp: Termination of S Status                                                       iky        1            OR          AICPA
S Corp: Passthrough Considerations to Shareholders                                   ikz         1            OR          AICPA
S Corp: Taxable Year Rules                                                            ilb        1            OR          AICPA
S Corp Taxation Issues                                                               ikw         1            OR          AICPA
S Corp: How and Why the Election                                                      ild        1            OR          AICPA
S Corp: Basis and Loss Issues                                                         ila        1            OR          AICPA
S Corp: Qualifications for Election                                                   ile        1            OR          AICPA
S Corp: PAL Rules; LIFO Factors; Fringe Benefit Issues                                 ilc       1            OR          AICPA

Sid Kess’ Alternatives to Commonly Misused Tax Strategies: Insuring Your
                                                                                  CL4PATS        4           ILT*         AICPA
Client’s Future
Alternatives to Misused Tax Strategies: Health Insurance Planning                     ilu        1            OR          AICPA
Alternatives to Misused Tax Strategies: Planning for Business Owners                  ils        1            OR          AICPA
Alternatives to Misused Tax Strategies: Personal Financial Planning                    ilt       1            OR          AICPA
Personal Financial Statements: Overview, Guidance, Planning, Administration,         ikh         1            OR          AICPA

All Managers, Senior Managers/Directors, and Partners
AICPA National Conference on Federal Taxes                                                                    CF          AICPA

Manager
Advanced Tax Strategies for LLC & Partnership Transactions                         APLPT         8           ILT*         AICPA
Partnerships and LLCs: Partnership Tax Update                                       kgy          2            OR          AICPA
Partnerships and LLCs: Disproportionate Distributions                               gsx          1            OR          AICPA
Partnerships and LLCs: Distributions of Contributed Property                        goq          1            OR          AICPA
Partnerships and LLCs: Advanced Capital Structures                                  hju          2            OR          AICPA
Partnerships and LLCs: Disguised Sales                                              gor          1            OR          AICPA
Partnerships and LLCs: Death or Retirement of a Partner                             got          1            OR          AICPA

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                    TX-43
7/8/2010




                                                                               Acronym /
                                                                                                           Delivery
                           Role and Specialization                             Segment /       Hours                     Vendor      Availability
                                                                                                           Format
                                                                              Product No.
Partnerships and LLCs: Troubled Debt Transactions                                 gou            1            OR          AICPA

Advanced Tax Strategies for S Corporations                                      ADVSC            8           ILT*         AICPA
Advanced Planning for S Corporations: Distributions                               iax            1            OR          AICPA
Advanced Planning for S Corporations: Use of Qualified Subchapter S
                                                                                   iay           2            OR          AICPA
Subsidiaries
Advanced Planning for S Corporations: Compensation                                 iav           1            OR          AICPA
Advanced Planning for S Corporations: Liquidations, Reorganizations, and
                                                                                   iaz           2            OR          AICPA
Redemptions
Advanced Planning for S Corporations: Current Developments                         iau           1            OR          AICPA
Advanced Planning for S Corporations: Estate Planning and the Use of Trusts        iba           1            OR          AICPA
Advanced Planning for S Corporations: Basis in S Corporation Stock                iaw            1            OR          AICPA


Basis/Distributions for Pass-Through Entities: An IRS Hot Spot                  BDPTE            8           ILT*         AICPA


All Senior Managers/Directors, and Partners
AICPA Tax Section Membership                                                                                 ISM          AICPA


Delving into the Top Twelve Issues for Partnerships, LLCs and S Corps.            DTT            8            ILT         AICPA      1-May-10



Firm Library and Memberships

Tax Practice Guides & Checklists                                              059555DOC                       PB          AICPA

Tax Research Techniques                                                         061074                        PB          AICPA

Accountant's Business Manual                                                     29418                        PB          AICPA

Cumulative Tax Guide                                                          091034PDF                       PB          AICPA



LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                      TX-44
7/8/2010




                                                                               Acronym /
                                                                                                           Delivery
                          Role and Specialization                              Segment /       Hours                     Vendor      Availability
                                                                                                           Format
                                                                              Product No.

                      Agriculture Specialization
Annually, All Managers, Senior Managers/Directors, and Partners
no conference this year


              Construction Contractor Specialization
Annually, All Managers, Senior Managers/Directors, and Partners
AICPA National Construction Industry Conference                                                               CF          AICPA


               Employee Benefit Plan Specialization
Annually, All Managers, Senior Managers/Directors, and Partners
AICPA National Conference on Employee Benefit Plans                                                           CF          AICPA


           Estate Trust Gift Tax Planning Specialization
Senior 1

Estate Planning Essentials: Tax Relief for Your Clients' Estates                  EPE            8           ILT*         AICPA

                                                                                                                                     4-hr version
Estate Planning Strategies: Minimizing Taxes and Maximizing Wealth              CL4EPE           4           ILT*         AICPA      of EPE
                                                                                                                                     above.

Senior 2
Form 706 and 709 Estate and Gift Tax Preparation Workshop                         EGT            8            ILT         AICPA


Annually, All Managers, Senior Managers/Directors, and Partners
AICPA Advanced Estate Planning Conference                                                                     CF          AICPA

Managers
Advanced Estate Planning: Practical Strategies for Your Clients                   AEP            8           ILT*         AICPA


LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                    TX-45
7/8/2010




                                                                                 Acronym /
                                                                                                           Delivery
                            Role and Specialization                              Segment /     Hours                     Vendor      Availability
                                                                                                           Format
                                                                                Product No.
Firm Library
The Adviser's Guide to the Revised Trust Accounting Rules                         061073                      PB          AICPA


                      International Specialization
For 2009, All Associates, Seniors, Managers, Senior Managers/Directors,
and Partners
Are You Ready for IFRS? Moving Beyond the Basics                                   IFRS          16          ILT*         AICPA


Senior 2
International Taxation: To and From the United States                              ITTF          8           ILT*         AICPA
International Taxation: Indirect Sale or Use of Tangible Property                   ime          2            OR          AICPA
International Taxation: U.S. Withholding Taxes on Foreign Businesses                 imf         1            OR          AICPA
International Taxation: Foreign Business Operations in U.S.                         imh          2            OR          AICPA
International Taxation: 'Export Income' plus 'Allocation and Apportionment of
                                                                                    imi          1            OR          AICPA
Deductions'
International Taxation: U.S. Foreign Tax Credit - Basic Concepts and Special
                                                                                    imj          1            OR          AICPA
Rules
International Taxation: Initiation of Foreign Operations                           imc           1            OR          AICPA
International Taxation: Foreign Branches and Affiliated Companies                  imd           1            OR          AICPA

AICPA Export Assist Seminar on IC DISC for Export Tax Benefits                                                CF          AICPA

Firm Library
U.S. Tax Aspects of Doing Business Abroad                                         061072                      PB          AICPA


               Merger and Acquisitions Specialization
All Senior Managers/Directors, and Partners
Mergers, Acquisitions, and Sales of Closely Held Businesses: Advanced
                                                                                  PSAS           8           ILT*         AICPA
Case Analysis
Purchase/Sale of Closely Held Business: Valuation Fundamentals                      gnt          1            OR          AICPA


LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                    TX-46
7/8/2010




                                                                                 Acronym /
                                                                                                           Delivery
                           Role and Specialization                               Segment /     Hours                     Vendor      Availability
                                                                                                           Format
                                                                                Product No.
Purchase/Sale of Closely Held Business: Specialty Transaction: Employee Stock
                                                                                   kak           2            OR          AICPA
Ownership Plan & Trust
Purchase/Sale of Closely Held Business: "Art of the Deal" - Structuring the
                                                                                   gny           1            OR          AICPA
Transaction
Purchase/Sale of Closely Held Business: What Every CPA Needs to Know               gnq           1            OR          AICPA
Purchase/Sale of Closely Held Business: Case Study - An Introduction to the
                                                                                    gnr          1            OR          AICPA
Methodology
Purchase/Sale of Closely Held Business: Case Study - Historical Balance Sheet      gnx           1            OR          AICPA
Purchase/Sale of Closely Held Business: Case Study - An Observation of XYZ
                                                                                   gns           1            OR          AICPA
Company, Inc.
Purchase/Sale of Closely Held Business: Sale or Purchase of Stock                  kaj           1            OR          AICPA
Purchase/Sale of Closely Held Business: Asset-Based Transactions                   gnz           1            OR          AICPA

CPA's Role in Buying or Selling a Business                                       BASB            8            ILT         AICPA      available
(4 hour version of above course)                                                CL4BASB          4            ILT         AICPA      6/1/2010

Adviser's Guide to the Tax Consequences of the Purchase and Sale of a
                                                                                  091025                      PB          AICPA
Business


Advisers Guide to Mergers and Acquisitions of Closely Held Businesses             091027                      PB          AICPA


                     Not-for-Profit Specialization
Senior 1
Form 990: AICPA's Answer to Unlocking the Tax Complexities                       EO-F990         8           ILT*         AICPA
Form 990: Alternative Investments                                                  icm           1            OR          AICPA
Form 990: Filing Form 990, Form 990-EZ, and Related Schedules (part 1 of 2)         kjr          2            OR          AICPA
Form 990: Filing Requirements for Form 990-PF, Return of Private Foundation
                                                                                    kjv          1            OR          AICPA
(part 2 of 2)
Form 990: Filing Requirements for Form 990-PF, Return of Private Foundation
                                                                                    kju          1            OR          AICPA
(part 1 of 2)
Form 990: Form 990-T, Exempt Organization Business Income Tax Return, and
                                                                                    kjt          2            OR          AICPA
Related Issues

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                       TX-47
7/8/2010




                                                                                  Acronym /
                                                                                                           Delivery
                           Role and Specialization                                Segment /    Hours                     Vendor      Availability
                                                                                                           Format
                                                                                 Product No.

Form 990: Filing Form 990, Form 990-EZ, and Related Schedules (part 2 of 2)          kjs         2            OR          AICPA
Form 990: Basic Filing Requirements                                                  kjq         2            OR          AICPA

Senior 2
Form 990: Moving Beyond the Basics                                                 AF990         8           ILT*         AICPA

                        Oil & Gas Specialization
All Managers, Senior Managers/Directors, and Partners
AICPA/PDI National Oil & Gas Conference                                                                       CF          AICPA


              Payroll Services/Consulting Specialization
Associate 2
Essentials of Federal Payroll Taxes, Benefits and New Hire Reporting, The          PTBN          8           ILT*         AICPA
Payroll Taxes: 'Taxable vs. Nontaxable Compensation' plus 'Fringe Benefits and
                                                                                    hmk          2            OR          AICPA
Benefits Valuation'
Payroll Taxes: Quarterly and Annual Reporting plus Tax Deposits                     hml          2            OR          AICPA
Payroll Taxes: Form W-2, Form W-3, and Publication 1141                             hlc          1            OR          AICPA
Payroll Taxes: Fringe Benefit Exclusion Rules                                       hkz          1            OR          AICPA
Payroll Taxes: 'Employer Responsibilities' plus 'Withholding and Accruals'          hmj          1            OR          AICPA

Senior 1
Troublesome Tax Issues for Federal Payroll Taxes, Benefits and Form
                                                                                   AFPT          8           ILT*         AICPA
1099s
Forensic Techniques: Completing the Investigation                                    inu         1            OR          AICPA
Forensic Techniques: Finding Fraud in Financial Statements                            int        1            OR          AICPA
Forensic Techniques: Data Analysis                                                   ins         1            OR          AICPA
Forensic Techniques: Link Analysis                                                   inr         1            OR          AICPA
Forensic Techniques: Interviewing                                                    inp         2            OR          AICPA
Forensic Techniques: The Investigative Accountant                                    inn         1            OR          AICPA
Forensic Techniques: Using Documents                                                 inq         1            OR          AICPA
Forensic Techniques: Public Record Research                                          ino         1            OR          AICPA

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                    TX-48
7/8/2010




                                                                                   Acronym /
                                                                                                           Delivery
                           Role and Specialization                                 Segment /    Hours                    Vendor      Availability
                                                                                                           Format
                                                                                  Product No.


            Personal Financial Planning Specialization
Senior 2
Critical Tax Issues and Money Management Ideas for Your Growing, Middle
                                                                                    TPESB        8           ILT*         AICPA
Income Clients
Individual Tax Planning: Coordinating Tax and Financial Planning                     hhh         1            OR          AICPA
Individual Tax Planning: Investments and Retirement Accounts                         hhl         2            OR          AICPA
Individual Tax Planning: Home Sale Gain Exclusion Privilege                          hhk         1            OR          AICPA
Individual Tax Planning: Life, Disability, Long-Term Care Insurance, and Health
                                                                                     hhm         1            OR          AICPA
Savings Accounts
Individual Tax Planning: Basic Planning for Income, Deductions, and Credits           hhi        1            OR          AICPA
Individual Tax Planning: Home as a Financial Asset and Tax Shelter                    hhj        2            OR          AICPA



Critical Tax Issues for Increasing Wealth                                           HPTPS        8           ILT*         AICPA
Individual Tax Planning: Basic Tax Planning Considerations for Divorce                hja        2
Estate Planning: Simple and Easy Estate Tax Planning Strategies                       hjd        2
Individual Tax Planning: Retirement Account Minimum Required Distributions            hjc        3
Business Tax Planning: Small Business Strategies                                     goo         2
Individual Tax Planning: Maximizing Retirement Plan Benefits                         hjb         2
Individual Tax Planning: Maximizing the Home Sale Gain Exclusion Privilege            hiy        1
Individual Tax Planning: Tax-Saving Strategies for College                            hiz        1

All Managers, Senior Managers/Directors, and Partners
AICPA Advanced Personal Financial Planning Conference                                                         CF          AICPA

AICPA Conference on Tax Strategies for the High-Income Individual                                             CF          AICPA

AICPA Briefing on Sophisticated Tax Planning for Your Wealthy Clients                                         CF          AICPA

AICPA/AAML National Conference on Divorce                                                                     CF          AICPA


LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                    TX-49
7/8/2010




                                                                                  Acronym /
                                                                                                           Delivery
                           Role and Specialization                                Segment /    Hours                     Vendor      Availability
                                                                                                           Format
                                                                                 Product No.


                      Real Estate Specialization
All Managers, Senior Managers/Directors, and Partners
AICPA Federal Real Estate Tax Conference                                                                      CF          AICPA

AICPA National Real Estate Conference                                                                         CF          AICPA


                   Small Business Specialization
Associate 2
Closely Held Business Taxation: 49 Practical Ways to Cut Taxes                     CHBT          8           ILT*         AICPA

Practical Tax Tips and Techniques for Closely-held Businesses                    CL4CHBT         4           ILT*         AICPA
Senior 1
Avoiding Circular 230 Malpractice Traps and Common Abusive Small
                                                                                  CL4CMT         4           ILT*         AICPA
Business Hot Spots by Sid Kess
Avoiding Traps & Hot Spots: Abusive Tax Avoidance Transactions - Circ. 230
                                                                                     ilf         1            OR          AICPA
Implications & Standards
Avoiding Traps & Hot Spots: Abuses in Utilizing Insurance, Retirement, and
                                                                                     ilg         1            OR          AICPA
Welfare Benefit Plans
Avoiding Traps & Hot Spots: Dabbling, Abusive Financial Products, and Avoiding
                                                                                     ili         2            OR          AICPA
Practice Problems
Avoiding Traps & Hot Spots: Health Insurance, VEBA, College Funding, Hot
                                                                                     ilh         1            OR          AICPA
Spots

All Managers, Senior Managers/Directors, and Partners
AICPA Small Business Practitioners Tax Conference                                                             CF          AICPA


                State and Local Taxes Specialization
Associate 2
Multistate Income Tax: Simplifying the Complexities                                 MIT          8           ILT*         AICPA



LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                    TX-50
7/8/2010




                                                                                 Acronym /
                                                                                                           Delivery
                           Role and Specialization                               Segment /     Hours                     Vendor      Availability
                                                                                                           Format
                                                                                Product No.
Income Tax: Apportionment Formulas & Factors; Multistate Tax Planning; Audit
                                                                                    kgi          2            OR          AICPA
Defense Strategies
Income Tax: 'Interstate Activity & Nexus' plus 'Calculation of State Taxable
                                                                                   kgg           2            OR          AICPA
Income: Modifications'
Income Tax: 'Filing Methods for Multistate Taxpayers' plus 'Apportionment and
                                                                                   kgh           2            OR          AICPA
Allocation'


Sales and Use Tax: Guide to Doing it Right                                       CT-GST          8           ILT*         AICPA
Sales and Use Tax: Basics                                                          hmm           1            OR          AICPA
Sales and Use Tax: Miscellaneous Exemptions and Problem Areas                       gqb          1            OR          AICPA
Sales and Use Tax: Nexus and Interstate Sales                                      hmv           2            OR          AICPA
Sales and Use Tax: Specific Industries                                              gqa          1            OR          AICPA




LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                    TX-51
7/8/2010




                                                 PEOPLE DEVELOPMENT & TEAMWORK:
Contributes to and supports the DEVELOPMENT of the team - continually builds and shares knowledge, and engages in ongoing personal career growth.



                                                                              Acronym /
                                                                                                           Delivery
                          Role and Specialization                             Segment /       Hours                      Vendor      Availability
                                                                                                           Format
                                                                             Product No.
                                 General
Associate 1
CPA’s ―Four Rs‖ of Communicating: Talking, Listening, Writing and
                                                                                TLWP             8           ILT*        AICPA
Presenting
Developing a Presentation                                                         gbr           1            OR          AICPA
The Power of Professional Language: Overview, Descriptive Wording, and
                                                                                  gbq           1            OR          AICPA
Avoiding Credibility Robbers
The Power of Professional Language: Positive Wording                             gbp            1            OR          AICPA
Business Writing: Style and Organization                                         gbo            1            OR          AICPA
Business Writing: Planning, Purpose, and Execution                               gbn            1            OR          AICPA
Overcoming Listening Traps                                                       gbm            1            OR          AICPA
The Key to Effective Listening                                                    gbl           1            OR          AICPA
Techniques for Giving Presentations                                              gbs            1            OR          AICPA

AICPA Competency Assessment Tool (CAT)                                                                       OR          AICPA

Associate 2
Your Key to Business Development: Find a Need and Fill It                    FINDND              8           ILT           BLI

Professionalism, Civility and Business Etiquette                             PCBE               8            ILT           BLI


Senior 1
Coaching Improving Employee Performance                                          CFR            8            ILT*        AICPA
Improving Employee Performance: Problem-Solving                                  kbb            1             OR         AICPA
Improving Employee Performance: Self-Assessments, Coaching Models, and
                                                                                  kba           1            OR          AICPA
Human Behavior
Improving Employee Performance: Coaching Basics and Challenges                    kaz           1            OR          AICPA



LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                     PT-52
7/8/2010




                                                                              Acronym /
                                                                                                           Delivery
                          Role and Specialization                             Segment /       Hours                      Vendor      Availability
                                                                                                           Format
                                                                             Product No.
Improving Employee Performance: Results, Skills to Enhance Success, and
                                                                                  fmg           1            OR          AICPA
Coaching Teams

That's Not What I Said! Effective Workplace Communication                       TNWIS           8            ILT*        AICPA
Communications: Difficult Communication                                           kcl           1             OR         AICPA
Communications: Work Teams and Skills for Leaders                                kcm            1             OR         AICPA
Communications: Listening and Avoiding Misunderstandings                         kck            1             OR         AICPA
Communications: Basics, Technology and Communication Etiquette                   kcg            1             OR         AICPA
Communications: Verbal and Nonverbal Communication and Speaker Credibility        kch           1            OR          AICPA
Communications: The Power of Words                                                kci           1            OR          AICPA
Communications: Communicator Style and Persuading Men and Women                   kcj           1            OR          AICPA

Senior 2

Building a Productive Team                                                        flp           3            OR          AICPA

AICPA Practitioners Symposium                                                                                CF          AICPA

Manager
Leadership and Generations: What are they Thinking?                            GCMMG             8           ILT           BLI

People Skills for the Workplace                                                  PSW             8           ILT           BLI

Growing Your Business: How to Attract and Retain Loyal Clients through
Trusting Relationships                                                           TCS             8           ILT           BLI


Sharing Skills Between Generations                                                RM             8           ILT           BLI

Building Collaborative Teams- with Staff, Peers, and Clients-Customers          TCPC             8           ILT           BLI

Creating Creativity: Outside "Outside the Box"                                 CREATE            8           ILT           BLI

Finally Fixing Performance Management Using New Tools                             FIX            8           ILT           BLI


LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                     PT-53
7/8/2010




                                                                              Acronym /
                                                                                                           Delivery
                          Role and Specialization                             Segment /       Hours                      Vendor      Availability
                                                                                                           Format
                                                                             Product No.
Team Strategic Planning                                                          TSP             8           ILT           BLI

AICPA Emerging Partner Training Forum                                                                        CF          AICPA

AICPA Practitioners Symposium                                                                                CF          AICPA

Senior Manager

Strategic Planning Facilitation: Developing the High Performance
                                                                                 SPF                         ILT           BLI
Organization

Strategic and Operational Planning and Forecasting                              SOPF                         ILT           BLI

Leading, Mentoring and Team Building                                            LMTB                         ILT           BLI

Building an Adaptive Organization                                                BAO                         ILT           BLI


Conflict Resolution: Diffusing Conflict without Diminishing Relationships        SCM                         ILT           BLI


Conflict Management                                                           CONFLICT                       ILT           BLI

Challenge Thinking to Succeed                                                   LUAC                         ILT           BLI

Applying "Lean" Thinking to Making Employees Your Competitive
                                                                                MECA                         ILT           BLI
Advantage


Measure What Matters to Customers: Using Key Predictive Indicators             MWMTC                         ILT           BLI


Negotiating and Influencing with "the Power of Nice"                            TPON                         ILT           BLI

AICPA Emerging Partner Training Forum - Part II                                                              CF          AICPA

AICPA Practitioners Symposium                                                                                CF          AICPA

LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                     PT-54
7/8/2010




                                                                              Acronym /
                                                                                                           Delivery
                          Role and Specialization                             Segment /       Hours                      Vendor      Availability
                                                                                                           Format
                                                                             Product No.


Partner
Developing and Retaining Talent - an Organization Imperative                    RTMC                         ILT           BLI

Balanced Scorecard                                                               BSC             8           ILT           BLI

Succession Planning: Strategies to Protect the Value of Your Firm               180321          10           SS          AICPA

Accounting Firm Leadership Forum                                                                             CF          AICPA

Accounting Firm Partner & Staff Compensation Forum                                                           CF          AICPA

AICPA Practitioners Symposium                                                                                CF          AICPA

Performance, Productivity and Profit: Creating the Higher Energy
Organization                                                                     HEO             8           ILT           BLI

Advanced Consulting for CPAs: Enhancing and Expanding Your Client
Relationships                                                                    FCAS            8           ILT           BLI




Firm Library
Management of an Accounting Practice                                            090407                       PB       AICPA




LEGEND: ILT = In-firm Instructor Led Training; OR = Online Resource; SS or * = Self-Study Training; CF = Conference; WC = Webcast;
PB = Publication (annual update); ISM = Interest Section Membership; AQC = Audit Quality Center Membership                                     PT-55
                                                                                                                              Special
All Conferences for 2010                                                                            Key Word:                 Industry   Tax
(alphabetically by key word)

AICPA National Advanced Accounting and Auditing Technical Symposium (NAATS)                         accounting and auditing
AICPA National Conference on Current SEC and PCAOB Developments                                     accounting and auditing
AICPA National Auto Dealership Conference                                                           auto dealership               X
National Business Valuation School                                                                  business valuation
AICPA National Business Valuation Conference                                                        business valuation
National Construction Industry Conference                                                           construction                  X
National CFO Conference                                                                             controllers/cfos
AICPA Controllers Workshop                                                                          controllers/cfos
National Conference on Divorce                                                                      divorce
Employee Benefit Plans Audit Workshop                                                               employee benefits
National Conference on Employee Benefit Plans                                                       employee benefits
AICPA Employee Benefit Plans Accounting, Auditing and Regulatory Update (AARU)                      employee benefits
Advanced Estate Planning Conference                                                                 estate planning
Fair Value Measurements Workshop                                                                    fair value
Fair Value Measurements and Reporting Conference                                                    fair value
AICPA National conference on Banks and Savings Institutions                                         financial institutions        X
AICPA National Conference on Credit Unions                                                          financial institutions        X
Advanced Personal Financial Planning Conference                                                     financial planning
AICPA National Forensic Accounting Conference                                                       forensic
National Not-for-Profit Industry Conference                                                         govt/nfp
National Governmental Accounting and Auditing Update Conference (GAAG)                              govt/nfp
AICPA National Governmental and Not-for-Profit Training Program                                     govt/nfp
AICPA National Not-for-Profit Financial Executive Forum                                             govt/nfp
AICPA National Healthcare Industry Conference                                                       healthcare                    X
International Business, Accounting, Auditing and Tax Conference                                     international
Information Technology Conference - Tech+                                                           IT
Training School IT considerations in Risk-Based Financial Statement Audits                          IT
AICPA/PDI National Oil and Gas Conference                                                           oil and gas                   X
Emerging Partner Training Forum II                                                                  partner training
Emerging Partner Training Forum II                                                                  partner training
Practitioners Symposium                                                                             practitioners
AICPA National Real Estate Conference                                                               real estate                   X
National Restaurants Conference                                                                     restaurants                   X
The Board and Senior Executive Roles in Risk Oversight: Taking a Strategic View of the Enterprise   risk
AICPA/FMD National Conference on the Securities Industry                                            securities                    X
Conference on Tax Strategies for the High-Income Individual             tax   X
Export Assist, Inc. -- Workshop on Export Tax Benefits                  tax   X
National Tax Education Program, weeks 1-4                               tax   X
AICPA Small Business Practitioners Tax Conference                       tax   X
AICPA National Tax Conference                                           tax   X
AICPA Briefing on Sophisticated Tax Planning for Your Wealthy Clients   tax   X

				
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