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  • National Pilot Region Speaker

    Who is Accountable for the National Debt?

    The USA's National Debt has long been a matter of growing concern, but we will soon reach a point where government must stop playing political football with the issue, and take action to save our future.

    Paul Stebbins, former Chairman and CEO of a Fortune 500 company, and the Campaign to Fix the Debt, are working to inform and mobilize citizens to help effect change in Washington. Join Paul for a discussion about who is accountable for the National Debt...and how accounting can help us fix it.

  • Speakers

    Mary Barth AAA Past President
    Building a Bridge to Our Future

    Gail Hoover King, Purdue University Calumet
    Building an Accounting Curriculum, an Examination of Knowledge, Pedagogy and Technology: An Update from Pathways

    Peter Hughes, Director of Internal Audit, Orange County CA
    The Future of Government Auditing and Accounting

  • Sharpen Your Teaching Skills

    How Master Teachers uses research tools in their classes

    Bridging the Gap between Two-Year Colleges and the University

    Teaching with Technology

    Writing and Grading Assessment Materials

    Practical Ethics

  • CTLA Sessions

    Accounting for the National Debt in the Classroom

    Taking Control of Online Education

    Raising the Bar on Student Learning

    What Firms that Hire Our Students Want

    How IT Fits? Information Technology in the Accounting Curriculum

  • Celebrating Our Past and Shaping Our Future:
    The Next 50 Years

     

2015 Western Region Meeting

Search and/or Browse the Online Program Calendar

Thursday,  April 30 , 2015
   
1:30 pm - 4:30 pm Taylor Guitar Factory Tour and Presentation

2:45 pm - 4:00 pm

Doctoral Student Faculty Interchange #1
Accounting - 1.5 CH

The Price You Pay for a CPA.
Darren Bernard, University of Washington
Weili Ge, University of Washington
Dawn Matsumoto, University of Washington
Sara Toynbee, University of Washington
Discussant: Lucile C. Faurel, University of California, Irvine

Financial Reporting Oversight and Resource Constraints: Evidence from SEC Comment Letters.
Judith Hermis, University of Colorado Boulder
Katherine A. Gunny, University of Colorado Boulder
Discussant: Eric James Allen, University of Southern California

Managerial Overconfidence and Auditors.
Mindy Hyo Jung Kim, The University of Arizona
Discussant: Melissa Fay Lewis-Western, The University of Utah

4:15 pm - 5:30 pm

Doctoral Student Faculty Interchange #2
Accounting - 1.5 CH

Is Customer Dependency Associated with Supplier’s Misstatement Risk and Audit Fees? Yu Annika Wang, University of California, Berkeley
Panos N. Patatoukas, University of California, Berkeley
Gopal V. Krishnan, American University
Hye Seung Lee, Lehigh University
Discussant: Radhika Lunawat, University of California, Irvine

Credit Market Competition and Borrowing Firms’ Financial Reporting Choices.
Jing Pan, The University of Utah
Stephen Stubben, The University of Utah
Discussant: Jeff Chen, University of Colorado Boulder

Are Material Weakness Disclosures More than a Signal of Financial Reporting Quality in Mergers and Acquisitions?
Michael J. Mowchan, Arizona State University
Discussant: Sarah E. McVay, University of Washington

4:00 pm - 8:00 pm

Table Top Displays

 
     

6:30 pm - 8:00 pm Welcome Reception
   
Friday, May 1, 2015
   

7:00 am - 4:00 pm

Table Top Displays
AICPA | Cambridge | MyEducator  | Roger CPA Review | Wiley

7:00 am - 8:00 am

Friday Breakfast

8:00 am - 8:10 am

President’s Welcome
Speaker: Alan K. Styles, California State University, San Marcos

8:00 am - 9:05 am

Plenary Session
Building an Accounting Curriculum, an Examination of Knowledge, Pedagogy and Technology: An Update from Pathways
Accounting - 1.0 CH
Speaker: Gail Hoover King, Purdue University, Calumet

9:05 am - 9:15 am

Break

9:15 am - 10:15 am

Plenary Session
Who is Accountable for the National Debt?

Accounting - 1.0 CH
Speaker: Paul Stebbins, Fix the Debt

10:15 am - 10:45 am

Break with Refreshments

10:45 am - 12:00 pm

Concurrent Sessions

1.01 How Master Teachers Use Research Tools in Their Classroom
Specialized Knowledge and Applications - 1.5 CH
Moderator: Michele Cecilia Henney, University of Oregon

Panelists: Robert D. Allen, The University of Utah
Lisa Kutcher, Colorado State University
Debra Lee Sanders, Washington State University

1.02 Accounting for the National Debt in the Classrooms
Accounting - 1.5 CH
Speaker: Loren Adler, Committee for a Responsible Federal Budget

1.03 Doctoral Student Faculty Interchange #3
Accounting - 1.5 CH

Private Litigation as a Regulator of Accounting Standards
Eric Allen, University of Sothern California
Discussant: Yonca Ertimur, University of Colorado Boulder

Subjectivity in Employee Performance Rating and Promotion Decisions: The Analysis of Job Levels
Jong-Yu Paula Hao, University of California, Irvine
Discussant: Dawn Matsumoto, University of Washington

Inside Debt and Recoveries in Bankruptcy
Andrea Pawliczek, University of Colorado Boulder
Discussant: Shawn X. Huang, Arizona State University

1.04 Use of Financial Accounting Information
Accounting - 1.5 CH
Moderator: Jessica Weber, University of Nevada, Reno

Conservatism in Fair Value Estimates
Jonathan Black, University of Colorado Boulder
Zeyun Chen, University of Colorado Boulder
Marc Cussatt, Washington State University
Discussant: Melissa Fay Lewis-Western, The University of Utah

Target Price Forecasts: Fundamentals and Behavioral Factors
Andreas Simon, Pepperdine University
Discussant: Terry Wang, Loyola Marymount University

The Decline of Financial Reporting Quality of Acquirers with Private Targets Following M&A
Shin Hyoung Kwon, The Pennsylvania State University Erie, The Behrend College
Discussant: Yoojin Lee, University of California, Irvine

1.05 Teaching, Learning and Curriculum: First Course in Accounting, Ethics, and the Ark
Specialized Knowledge and Applications - 1.5 CH
Moderator: Nasrollah Ahadiat, California State Polytechnic University, Pomona

Peer-to-Peer Implementation of an Action-Oriented Ethics Framework in the Introductory Accounting Sequence
Claire Kamm Latham, Washington State University
Jane Cote, Washington State University
Discussant: Elizabeth T. Rolison, DeVry University

Remediation in Accounting Principles: A Quasi-Experimental Study
James Cator Webb, University of the Pacific
Discussant: Joyce T. Barden, DeVry University

Who’s in Control of the Ark?
Elizabeth Grace, San Jose State University
Ashley Rae Davis, San Jose State University
Discussant: Kimberly F. Charron, University of Nevada, Las Vegas

12:00 pm - 1:30 pm

Lunch
The Future of Government Auditing and Accounting
Accounting - 1.0 CH
Speaker: Peter Hughes, Director of Internal Audit, Orange County CA

1:30 pm - 1:45 pm

Break

1:45 pm - 3:25 pm

Concurrent Sessions

2.01 Bridging the Gap between Two-Year Colleges and the University
Specialized Knowledge and Applications - 2.0 CH
Moderator: Betty M. Chavis, California State University, Fullerton

Panelists: Tita Gray, San Diego State University
Christine H. Kloezeman, Glendale Community College
Usha Ramanujam, Portland Community College

2.02 Taking Control of Online Education
Specialized Knowledge and Applications - 2.0 CH
Moderator: Sharon Lightner, National University

Panelists: Amy E. Dunbar, University of Connecticut
Eric Goodman, Western Governors University
Michael P. Myers, National University
Greg Ottinger, San Diego Office of Education

2.03 Doctoral Student Faculty Interchange #4
Accounting - 2.0 CH

Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships
Karen Ton, University of Southern California
Discussant: Paul N. Michas, The University of Arizona

Do Analysts Understand Product and Marketing Innovation? An Analysis of Analysts’ Reactions to New Trademarks
Qin Li, University of California, Irvine
Discussant: Angela K. Davis, University of Oregon

Is the Risk of Product Market Predation a Cost of Disclosure?
Darren Bernard, University of Washington
Discussant: Panos N. Patatoukas, University of California, Berkeley

2.04 Tax and Government Research
Taxes - 2.0 CH
Moderator: Mark A. Jackson, University of Nevada, Reno

How Do Monitoring Mechanisms Affect the Relationship between Current Period’s Budget Variances and Subsequent Period’s Budget?
Dongkuk Lim, Idaho State University
Discussant: John Anderson, San Diego State University

A Study of Early and Later Compliers with Section No. 162(m): Different Firms with Different Motivations?
Peter Woodlock, Youngstown State University
Discussant: Mark A. Jackson, University of Nevada, Reno

Do Stock-Based Compensation Deferred Tax Assets Provide Incremental Information about Future Tax Payments?
Derek Johnston, Colorado State University
Lisa Kutcher, Colorado State University
Discussant: Jennifer K. Howard, California State University, Fullerton

Tax Incentives and Fair Value Accounting for Intangible Assets
Jennifer K. Howard, California State University, Fullerton
Discussant: Lisa Kutcher, Colorado State University

2.05 Risk Management: The Auditor’s Perspective
Auditing - 2.0 CH
Moderator: Michele Cecilia Henney, University of Oregon

Auditor-Client Management Negotiation, Corporate Governance, and Financial Reporting.
Yan Luo, San Diego State University
Discussant: Ken H. Guo, California State University, Fullerton

Company Reputation and Auditor Choice: Evidence from Fortune 1000 Companies.
Fei Kang, California State Polytechnic University, Pomona
Xuan Huang, California State University, Long Beach
Discussant: Meghna Singhvi, Loyola Marymount University

Litigation Risk, Audit Fees, and Audit Methodologies
Paul J. Beck, University of Illinois at Urbana–Champaign 
Zhiyan Cao, University of Washington Tacoma 
Ganapathi S. Narayanamoorthy, Tulane University 
Discussant: John C. Anderson, San Diego State University 

Examining the Current Legal Environment Facing the Public Accounting Profession: Lessons to Be Learned from the U.K. and EU
Alan Reinstein, Wayne State University
Carl Pacini, University of South Florida–St. Petersburg Campus
Brian Patrick Green, University of Michigan–Dearborn
Discussant: John C. Anderson, San Diego State University

3:25 pm - 3:55 pm Ice Cream Social Break
Sponsored by AAA Teaching, Learning and Curriculum Section

3:55 pm - 5:35 pm

Concurrent Sessions

3.01 Teaching with Technology
Specialized Knowledge and Applications - 2.0 CH
Moderator and Presenter: Nancy Jones, San Diego State University

Panelists: Gia M. Chevis, Baylor University
Thomas Francl, National University

3.02 Raising the Bar on Student Learning
Specialized Knowledge and Applications - 2.0 CH
Presenter: Gail Hoover King, Purdue University Calumet

3.03 Capital Markets (International and Management Accounting)
Accounting - 2.0 CH
Moderator: Russell O. Parkman, National University

Does Adopting IFRS Constrain Cosmetic Earnings Management? Evidence from Chinese Companies
Li Dang, California Polytechnic State University, San Luis Obispo
Daoping (Steven) He, San Jose State University
Yuefan Sun, Beijing Technology and Business University
Discussant: Michele Cecilia Henney, University of Oregon

Media Coverage and the Cost of Capital around the World
Steven F. Cahan, The University of Auckland
Nhut H. Nguyen, Massey University
Bohui Zhang, UNSW Australia
Discussant: Wonik Choi, California State University, Fullerton

The Effect of Disclosure Regulation and Enforcement Mechanisms on Firm Value: Evidence of Taiwanese Firms Investing in China
Nen-Chen Richard Hwang, California State University, San Marcos
Jeng-Ren Chiou, National Cheng Kung University
Ying-Chieh Wang, Ming Chuan University
Discussant: John C. Anderson, San Diego State University

Customer Satisfaction, Analyst Coverage, and Price Informativeness about Future Earnings
Ting-Kai Chou, National Cheng Kung University
Nen-Chen Richard Hwang, California State University, San Marcos
Jeng-Ren Chiou, National Cheng Kung University
Discussant: John C. Anderson, San Diego State University

3.04 Earnings Quality
Accounting - 2.0 CH
Moderator: Philipp Schaberl, University of Denver

Added Pressure to Perform: The Effect of S&P 500 Index Inclusion on Earnings Management
Laurel Franzen, Loyola Marymount University
Joshua Spizman, Loyola Marymount University
Julie Wonkyung Suh, Loyola Marymount University
Discussant: Bret W. Scott, Oregon State University

Competing Reporting Objectives and Financial Reporting Quality
Melissa Fay Lewis-Western, The University of Utah
Adrienna Alys Huffman, The University of Utah
Discussant: Laurel Franzen, Loyola Marymount University

Product Market Competition and Earnings Quality: A Nonlinear Relationship
Ying Guo, California State University, East Bay
Boochun Jung, University of Hawaii at Manoa Yanhua
Sunny Yang, University of Connecticut
Discussant: Jing Pan, The University of Utah

The Fair Value Option for Liabilities and Stock Returns During the Financial Crisis
Robert Couch, Willamette University
Wei Wu, Willamette University
Discussant: Sumantra Chakravarty, California State University, Fullerton

3.05 Teaching, Learning, and Curriculum: Case Studies, Newbie Teachers, Blended Learning, and Ethics
Specialized Knowledge and Applications - 2.0 CH
Dialogue Session Facilitator: Sheldon Ray Smith, Utah Valley University

Blended Learning: Research Opportunities for Accounting Educators
Lawrence C. Mohrweis, Northern Arizona University

Habit Forming Fitness: A Revenue Recognition Case Study.
Elizabeth Cunningham Conner, University of Colorado Denver
Doug Laufer, Metropolitan State University of Denver

Parallel Universes Provide a Construct for Understanding Deferred Taxes
Richard A. Gore, Fort Lewis College

Preparing and Delivering a Successful Accounting Course: A Guide for Practitioners Entering Academia
Jason C. Porter, The University of South Dakota
Sara Melendy Kern, Gonzaga University

The Effect of VITA Participation on Ethical Judgment and Decision Making
Angela Woodland, Montana State University
Anne L. Christensen, Montana State University

6:00 pm - 7:30 pm

Reception with Effective Learning Strategies Displays
Accounting - 1.0 CH

AICPA Code of Professional Conduct: A New Format, New Cases, Problems, and Ways to Teach Students
Rick L. Crosser, Metropolitan State University of Denver

How Can a College or Department Use Blackboard to Help Showcase the Assessment of Student Learning?
Kim B. Tan, California State University, Stanislaus
Freddie Choo, San Francisco State University

Integrating Undergraduate and Graduate Tax Students to Improve Urban Economic Conditions
Christine Kuglin, Metropolitan State University of Denver

Integrating the Sarbanes-Oxley Act into the Business Curriculum
Carolyn A. Galantine, Pepperdine University

Moderating Effective Online Discussion Boards
Elizabeth T. Rolison, DeVry University

Revenue Recognition Issues at Medicis Corporation
Brad Reed, Southern Illinois University Edwardsville
Gregory E. Sierra, Southern Illinois University Edwardsville

Tax Research and Writing Assignment
Donald Llewellyn Jones, University of Nevada, Las Vegas

Teaching a MOOC versus Teaching a Regular Fully Online Course - Which is Better?
Kim B. Tan, California State University, Stanislaus
Freddie Choo, San Francisco State University

The Case for Open Source Textbooks in Accounting
Letitia Meier Pleis, Metropolitan State University of Denver

The Influence of Strong Corporate Governance and IFRS Adoption on the Economic Growth Rate of the IFRS Adoptee Countries
Syed K. Zaidi, California State University, San Marcos

Linking Journal Entries to Economic Events: A Proposed Framework for Analyzing Business Transactions
Richard A. Gore, Fort Lewis College

   
Saturday, May 2, 2014
   

7:00 am - 8:00 am

Breakfast with Research Round Table Forum
Accounting - 1.0 CH

Table 1–Financial Accounting
Deferred Compensation: Alignment or Agency?
James Ang, Florida State University
Yingmei Cheng, Florida State University
Sarah Fulmer, California State University, Fullerton

LIFO Adoption by Industry
Pei Hui Hsu, California State University, East Bay
Micah Frankel, California State University, East Bay

Real Activities Management during Initial Public Offerings: Evidence from R&D Expenditures
Tatiana Fedyk, University of San Francisco
Natalya V. Khimich, Drexel University

Are Fair Value Options Created Equal? A Study of SFAS No.159 and Earnings Volatility
Robert Couch, Williamette University
Nicole Thibodeau, Pacific University
Wei Wu, Williamette University

Table 2–Potpourri
Re-examining the Design and Modeling of Accounting Information Systems
Jagdish S. Gangolly, University at Albany, SUNY
Rosemary Kim, Loyola Marymount University

Journal Lists and Steps to Develop Them
Alan Reinstein, Wayne State University
Mohammad J. Abdolmohammadi, Bentley University

Economic Damages in Litigation and the Role of Cost Allocation
Karen Grossman Tabak, Maryville University

The Effects of Task Attractiveness and Financial Compensation on Employee Performance and Effort Allocation between Simple and Complex Tasks
Maia J. Farkas, California State University, San Marcos
Michael Robinson, University of Tampa

Table 3–Teaching, Learning and Curriculum
To Row or Not to Row: An Accounting Ethics Case
Richard T. Henage, Westminster College

BBB Oil and Gas Enterprises: An Auditing Case Russell Calk, Texas A&M University–Central Texas Cindy Seipel, New Mexico State University
Pamela Carr, Arkansas Tech University

Matrix-Based Approach to Cost Allocations of Support Departments
Dennis Togo, University of New Mexico

"Soft" Skills for Accounting Students Are Nothing to W(h)ine about
David Korb, Linfield College

8:00 am - 8:20 am

Business Meeting

8:20 am - 8:50 am

Building a Bridge to Our Future
Speaker: Mary Barth, AAA Past President, Stanford University

8:50 am - 9:05 am

Break

9:05 am - 10:45 am

Concurrent Sessions

4.01 Writing and Grading Assessment Materials
Specialized Knowledge and Applications - 2.0 CH
Moderator: Angela Woodland, Montana State University

Panelists: Cassy Budd, Brigham Young University
Monte R. Swain, Brigham Young University

4.02 What Firms That Hire Our Students Want
Specialized Knowledge and Applications - 2.0 CH
Moderator: Robin P. Clement, University of Oregon

Panelists: Stephen Embry, San Diego, PwC.
Doreen L. Griffith, Grant Thornton LLP
Patti Gower, Frank, Rimerman & Co., LLP
Carisa Wisniewski, Moss Adams LLP

4.03 Disclosure
Accounting - 2.0 CH
Dialogue Session Facilitator: Lisa Kutcher, Colorado State University

Assessing the Impact of Credit Derivative Seller Disclosure
Jonathan Black, University of Colorado-Boulder

Corporate Social Responsibility Disclosure Level, External Assurance and Cost of Equity Capital
Jessica Weber, University of Nevada, Reno

Pre-announcement Strategies and Opposite Directional Market Responses
Hyung Il Oh, University of Washington Bothell
Youngdeok Lim, UNSW Australia

The Economic Impact of the XBRL Mandate: Evidence from Market Reactions
Jie Zhou, National University of Singapore
Gary Chen, University of Illinois at Chicago

The Usefulness of Accounting Fundamentals at the Industry Level: Which Performance Metric Matters?
Philipp Schaberl, University of Denver
Jack Strauss, University of Denver

4.04 Management Accounting (CEO Compensation, R&D)
Accounting - 2.0 CH
Moderator: Maia J. Farkas, California State University, San Marcos

CEO Compensation Structure, Deregulation, and Use of Discretionary Accounts: Evidence from the Banking Industry
Arun Upadhyay, University of Nevada, Reno
Discussant: Ozer Asdemir, University of St. Thomas

Dual-Class Firms' Choice of Performance Measures in CEO Stock Compensation Contracts
Ji Li, California State University, Bakersfield
Yuhchang Hwang, China Europe International Business School
Di Wu, California State University, Bakersfield
Discussant: Arun Upadhyay, University of Nevada, Reno

Firm Strategy and Uncertainty of R&D Firms
Ozer Asdemir, University of St. Thomas
Ali Coskun, Bo─čaziçi University
Discussant: Jianxin Gong, California State University, Fullerton

Why Do Companies Disclose Realizable or Realized Executive Compensation in Proxy Statements?
Jianxin Gong, California State University, Fullerton
Myungsoo Son, California State University, Fullerton
Discussant: Ji Li, California State University, Bakersfield

4.05 Public Interest and Fraud Prevention
Specialized Knowledge and Applications - 2.0 CH
Moderator: Wei Jiang, California State University, Fullerton

Corporate Social Responsibility and Degree of Operating and Financial Leverage
Maretno Agus Harjoto, Pepperdine University
Discussant: John M. Thornton, Azusa Pacific University

Enterprise Risk Management and Board Demographics
Xiaohong Fan, Eastern Washington University
Li-Chin Jennifer Ho, The University of Texas at Arlington
Discussant: Lawrence P. Kalbers, Loyola Marymount University

Exposure Draft Comment Letters on SAS No. 5 Contingencies Changes: Missed Opportunity to Constrain Voluntary Reporting on the Environment?
Diane H. Roberts, University of San Francisco
Discussant: Alan Reinstein, Wayne State University

Opportunistic Behavior in Accounting Choices: The Influence of Emotions and Personality
Juliana Cristina Milan, Fundação Escola de Comércio Álvares Penteado (FECAP)
Elionor Jreige Farah Weffort, Fundação Escola de Comércio Álvares Penteado (FECAP)
Aldy Fernandes da Silva, Fundação Escola de Comércio Álvares Penteado (FECAP)
Edgard Cornacchione, University of São Paulo
Discussant: Sarah Fulmer, California State University, Fullerton

10:45 am - 11:15 am

Break with Refreshments

11:15 am - 12:30 pm

Concurrent Sessions

5.01 Practical Ethics
Specialized Knowledge and Applications - 1.5 CH
Moderator: Anne L. Christensen, Montana State University

Panelists: Jon Baumunk, San Diego State University
Claire Kamm Latham, Washington State University
Jason C. Porter, The University of South Dakota

5.02 How IT Fits? Technology in the Accounting Curriculum
Specialized Knowledge and Applications - 1.5 CH
Presenter: Guido L. Geerts

5.03 Auditor Turnover, Governance, and Professional Skepticism
Auditing - 1.5 CH
Dialogue Session Facilitator: Meghna Singhvi, Loyola Marymount University

Audit Committee Synergies
Kathleen Hertz Rupley, Portland State University
Yuan Xie, Fordham University
Yang Xu, University of Colorado Colorado Springs

Does Auditor Turnover Type Impact the Likelihood of Future Accounting-Related Litigation?
Kevin W. Hee, San Diego State University

The Impact of Downward Auditor Changes on Information Risk for Non- Accelerated Filers
Renee E. Weiss, Queens College–CUNY
Lawrence P. Kalbers, Loyola Marymount University

The Relationship between Accounting Students' Personality, Professional Skepticism, and Anticipatory Socialization
Magdy S. Farag, California State Polytechnic University, Pomona
Rafik Z. Elias, California State University, Los Angeles

5.04 Current Topics – Accounting Behavior and Organizations
Accounting - 1.5 CH
Moderator: Gabriel Saucedo, Seattle University

Are Investors Influenced by Accounting Presentation Format and Announcement Prominence of Special Items?
Lei Dong, Eastern Washington University
Bernard Wong-On-Wing, Washington State University
Gladie Lui, Lingnan University
Discussant: Walied Keshk, California State University, Fullerton

Asymmetrical Penalties for Being Late versus Wrong: Investors' Reactions to Restatements and Late Filings
Lorenzo Patelli, University of Denver
Lisa M. Victoravich, University of Denver
Discussant: Gabriel Saucedo, Seattle University

Insights from the Direct Observation of Investor Attention and Effort
Bachman P. Fulmer, California State University, Fullerton
Discussant: John C. Anderson, San Diego State University

   

Note: The CPE Fields of Study curriculum is divided into twenty three subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Live

American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

To register for this course, Click Here or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747.

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