CPA CPD ASPE Courses & Seminars
We offer 5 courses in the Accounting Standards for Private Enterpises (ASPE) category: perfect for the CPA in industry or public practice.
CPA professionals earn 8 hours of verifiable CPD per day of training and receive a CPD attestation.
Course 2000: 2024 ASPE Update & The New CSQM Quality Management Standards
Bonus: Includes ASPE Changes & Practice Aid for how to do the annual post-implementation of the QM standards
- Applying the 8 Components of the System of Quality Management
- Implementing a Risk-based approach to Quality Management
- Performing a Root-Cause Analysis
- How to do a Post-Implementation of the New Quality Management Standards Impacting Compilations & Reviews
- New CSQC 1 & 2 suite of Quality Management Standards for Compilations & Reviews
- Common Pitfalls on ASPE 3400 Revenue Recognition
- Key Mistakes Found on ASPE Financial Statements
- ASPE New Standards effective Jan. 1, 2024
- New Cloud Computing Accounting Standard
- ASPE New Revenue – Amendments to Section 3400
- ASPE Active Projects
- 2024 ASPE Disclosure checklist
This course is currently offered - Register via Live Webinar here
Course 2000A: The New Quality Management Standards & 2023 ASPE Update
- New Quality Management Standards Impacting Compilations and Reviews
- ASPE New Revenue – Amendments to Section 3400
- New Cloud Computing Accounting Standard
- ASPE Active Projects
- 2023 ASPE Disclosure checklist
- New Scaling the Standards Project
- Top Accounting & Reporting Issues in times of Economic Uncertainty
- NPO Contributions – Revenue Recognition and Related Matters
This course is currently offered - Register via Live Webinar here
Course 2001: Consolidated Financial Statements in ASPE
The FASB and IASB completed the convergence project on Consolidated Financial Statements. Therefore, U.S. GAAP and IFRS now use a converged standard. In addition, ASPE is also using the same standard. Topics include:
- The New Consolidation Method Called the Acquisition Method Sale of a Subsidiary
- Accounting fo Non-Controlling Interests
- Goodwill Accounting
- Goodwill Impairment Testing by Reporting Unit
- Accounting for Contingent Considerations and in-Process R&D
- Accounting for Transaction Costs in a Business Combination
- Intangible Asset Accounting
- The Use of Fair Value in consolidations and intangibles
- Step Acquisitions
- Sales of a Subsidiary
- Numerous cases on all the above topics are solved throughout the day
Course 2003: Fair Value in Accounting
Fair Value in recent years has been both the basis for many new accounting pronouncements in ASPE, IFRS and U.S. GAAP, as well as the focus of regulators. Commonly used as the measurement basis for a wide range of assets and liabilities, the difficulty in estimating fair value ranges from straight-forward to extremely complex and full of judgment.
- Key Principles to Fair Value Measurement
- A Closer Look at Fair Value
- Fair Value of Intangible Assets
- Impairment of Non-financial Assets
- Financial Asset Impairment
- Key Concepts in Business Acquisitions
- Valuation Techniques to Measure FV
- Fair Value Business Combination Case Study
- Evaluation of Goodwill Impairment Case Study
- Private Company GAAP Simplifications
- Fair Value Measurement in Employee Benefit Plans
- The Controversy over Fair Value
Course 2010: ASPE Refresher for Private Entities
This course is perfect for the professional who wants to maintain a sound working knowledge of common GAAP topics. The seminar is for those in industry and public practice looking to review the standards that have stayed the same since the overhaul of the CPA Canada Handbook. It covers a variety of accounting and financial reporting issues that are part of ASPE that are not covered in the ASPE course 2000 including:
Course 3069: NEW Review Engagement Standard
This course covers:
- Reporting implications of new review standard
- Why change was needed
- What amendments were made and why
- Walk through the new review engagement report
- 7 key elements of new review standard
- Communication with management and those charged with governance
- Emphasis of matter and other matter paragraphs
- Performing additional procedures
- Documentation
CPA CPD ASPE Courses - Testimonials from our CPAs
I participated in the 2021 & 2022 ASPE updates with Ms. Donti, presenter and author of her PD courses.
The presentations were very informative and gave me tips that I had not considered as a professional. Being a sole practitioner, it is increasingly difficult to keep up with the never-ending and ever-changing standards by our profession’s governance. I do not have the resources of major firms to keep track of the seemingly never-ending changes to our standards.
Indeed, Ms. Donti’s updates and recommendations, with practical examples made the experience much easier to deal with.
Once I tried to implement the new items into my practice, her personal recommendations saved me tremendous amounts of time in applying them in a time efficient and effective manner. She “cut through the window dressing “ of some minor items and honed in on the main items that were involved. Her suggestions were to the point and easy to apply immediately.
It would be a pleasure to strongly support Ms. Donti and her seminars - she makes accounting, tax and audit principles and procedures almost fun to deal with.
James Kromida, CPA
Saint-Laurent, Quebec
Thank you very much Leah, I enjoyed your seminar very much and my employer was impressed with the wealth of information I brought back to the office! I look forward to
attending future seminars with you.
Dianne Duffy, CPA, CGA, CFO
This was the best accounting update class I have attended ever since I got my accounting license. Being a tax person, I usually lose interest by the morning break. With your examples, vast knowledge and enthusiasm the day flew by. You are so knowledgeable on every topic presented and answered each question presented to you. Keep up the great work.
Grant White, CPA, Public Practice
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More information on ASPE can be found here
