|  | ACT-FASB-6105 | 2025 FASB Review: Item #30 and 30E | 16.00 |  |  | 
										|  | ACT-FSS-61095 | 2025 FASB SSARS and SAS Update and Review – (Item #29 and 29E) | 24.00 |  |  | 
										|  | ACT-GUARANT-8255 | A Closer Look at Guarantees and Commitments under U.S. GAAP | 2.00 |  |  | 
										|  | ACT-IFRS-4591 | A Comparison of GAAP and IFRS Standards | 5.50 |  |  | 
										|  | ACT-CRYPTO-26004 | Accounting & Reporting for Crypto Assets | 1.00 |  |  | 
										|  | ACT-AFTER-29005 | Accounting After Bankruptcy – Understanding ASC 852 and Fresh-Start Reporting | 1.00 |  |  | 
										|  | ACT-ACTFIN-4701 | Accounting and Finance for Business Analysis | 14.50 |  |  | 
										|  | ACT-ERCPTE-6215 | Accounting and Financial Disclosures for the Employee Retention Credit and the Pass-Through Entity Tax – 2025 Edition | 2.00 |  |  | 
										|  | ACT-COVID2-6172 | Accounting and Financial Reporting for COVID-19, the CARES Act and PPP Loans 2022 Edition | 2.00 |  |  | 
										|  | ACT-COVID4-6185 | Accounting and Financial Reporting in a Post-COVID Economy – 20 | 4.00 |  |  | 
										|  | ACT-CHNGERR-40052 | Accounting Changes and Error Corrections | 3.00 |  |  | 
										|  | ACT-CHERROR-8005 | Accounting Changes and Error Corrections – What Every CPA Needs to Know | 2.00 |  |  | 
										|  | ACT-RISKS-29005 | Accounting Estimates: Risks, Challenges, and Potential Bias | 1.00 |  |  | 
										|  | ACT-BUSCOMB-21322 | Accounting for Business Combinations - Self Study | 1.00 |  |  | 
										|  | ACT-CONTRACT-29005 | Accounting for Contract Acquisition and Fulfillment Costs | 1.00 |  |  | 
										|  | ACT-DERIV-4723 | Accounting for Derivatives and Hedging | 3.00 |  |  | 
										|  | ACT-EPS-4692 | Accounting for Earnings per Share | 3.00 |  |  | 
										|  | ACT-EXIT-29005 | Accounting for Exit or Disposal Cost Obligations – What CPAs Need to Know | 1.00 |  |  | 
										|  | ACT-FIXED-29005 | Accounting for Fixed Assets – What Every CPA Should Know | 2.00 |  |  | 
										|  | ACT-FORCUR-4832 | Accounting for Foreign Currency | 3.00 |  |  | 
										|  | ACT-HELD-14922 | Accounting for Held for Sale Assets | 2.00 |  |  | 
										|  | ACT-INCTAX-4733 | Accounting for Income Taxes | 6.00 |  |  | 
										|  | ACT-INVEST-40071 | Accounting for Investments | 4.00 |  |  | 
										|  | ACT-LEASE-4742 | Accounting for Leases - Guidelines for the New Standard ASU 2016-02 | 7.00 |  |  | 
										|  | ACT-LEGAL-29004 | Accounting for Litigation and Legal Contingencies | 2.00 |  |  | 
										|  | ACT-MANAGEMENT-4752 | Accounting for Management: Concepts and Tools | 7.50 |  |  | 
										|  | ACT-PENSION-4760 | Accounting for Pensions and Postretirement Benefits | 7.00 |  |  | 
										|  | ACT-QUICKRD-29005 | Accounting for R&D – A Quick Guide to ASC 730 | 1.00 |  |  | 
										|  | ACT-RECEIVABLE-29005 | Accounting for Receivables Factoring: A Practical Overview | 1.00 |  |  | 
										|  | ACT-RESTR-29005 | Accounting for Restructuring – Workforce and Contract Termination Costs | 2.00 |  |  | 
										|  | ACT-SOFTSALIE-8322 | Accounting for Software – Internal Use and External Sales | 2.50 |  |  | 
										|  | ACT-SOFTSAL-8205 | Accounting for Software to be Sold or Licensed – What CPAs Need to Know | 2.00 |  |  | 
										|  | ACT-UNEXPE-29005 | Accounting for the Unexpected – A Guide to Subsequent Events | 2.00 |  |  | 
										|  | ACT-PRINCP-8075 | Accounting Principle Changes – What Every CPA Needs to Know | 1.00 |  |  | 
										|  | ACT-CFOTOOLS-4862 | Accounting Tools and Metrics for the CFO | 16.00 |  |  | 
										|  | ACT-ACTREC-2035 | Accounts Receivable Best Practices for Small to Medium Sized Commercial Entities | 2.50 |  |  | 
										|  | ACT-CUSTOMER-29005 | Advertising and Customer Acquisition Costs Under U.S. GAAP | 2.00 |  |  | 
										|  | ACT-FINSTATE-40084 | Analysis and Uses of Financial Statements | 10.00 |  |  | 
										|  | ACT-CORPRPT-4771 | Analysis of the Corporate Annual Report | 4.00 |  |  | 
										|  | ACT-COSTDATA-4782 | Analyzing Cost Data for Management | 9.00 |  |  | 
										|  | ACT-INDEP-8312 | Are You Independent? | 1.00 |  |  | 
										|  | ACT-606CONT-29004 | ASC 606 Insights: Contract Identification and Performance Obligations | 2.00 |  |  | 
										|  | ACT-606LICEN-29004 | ASC 606 Insights: Licensing Revenue and Financial Statement Disclosures | 2.00 |  |  | 
										|  | ACT-606MGMTVAR-29004 | ASC 606 Insights: Managing Variable Consideration and Modifications | 2.00 |  |  | 
										|  | ACT-606TIMING-29004 | ASC 606 Insights: Timing of Revenue Recognition & Principal vs. Agent Considerations | 2.00 |  |  | 
										|  | ACT-ASSETS-40111 | Balance Sheet: Reporting Assets | 5.00 |  |  | 
										|  | ACT-LIABILITI-40031B | Balance Sheet: Reporting Liabilities | 5.00 |  |  | 
										|  | ACT-EQUITIES-40021 | Balance Sheet: Reporting Stockholder’s Equity | 2.50 |  |  | 
										|  | ACT-EARNMGMT-27004 | Beyond the Numbers: Understanding Earnings Management and Its Ethical Landscape | 2.00 |  |  | 
										|  | ACT-BLOCKCHAIN-29005 | Blockchain and Crypto Assets in Accounting: From Basics to Reporting | 2.00 |  |  | 
										|  | ACT-USGAAP-29005 | Breaking Down Key U.S. GAAP Standards and SEC Filing Requirements | 24.00 |  |  | 
										|  | ACT-BREAK-29005 | Breaking Point – Accounting for Financial Distress and Reorganization | 2.00 |  |  | 
										|  | ACT-BUSCOMBAL-8155 | Business Combinations – Recognizing and Measuring Key Assets & Liabilities | 2.00 |  |  | 
										|  | ACT-COMBCONS-40042 | Business Combinations and Consolidated Financial Reporting | 4.00 |  |  | 
										|  | ACT-CLIMATE-7103 | Climate Change Accounting & Sustainability Reporting | 3.50 |  |  | 
										|  | ACT-COSTMGT-4712 | Cost Management: Accounting and Control | 12.50 |  |  | 
										|  | ACT-CVP-90025 | Cost-Volume-Profit (CVP) and Break-Even Analysis | 1.50 |  |  | 
										|  | ACT-GREY-27004 | Creative Accounting: Navigating the Grey Areas of Financial Reporting | 4.00 |  |  | 
										|  | ACT-CURRENTDEV-6085 | Current Developments – Accounting and Financial Reporting – 2025 | 16.00 |  |  | 
										|  | ACT-ASSETDECEP-27004 | Deceptive Accounting Practices: Asset & Liability Manipulation | 2.00 |  |  | 
										|  | ACT-DERIVESS-27004 | Demystifying Derivatives: Essential Concepts for CPAs | 1.00 |  |  | 
										|  | ACT-HELDCLASS-14922 | Detailed Overview of the Held for Sale Classification Criteria | 1.00 |  |  | 
										|  | ACT-DISCREQ8K-20022 | Disclosure Requirements for SEC Form 8-K | 2.00 |  |  | 
										|  | ACT-DISC-8224 | Disclosures of Risks & Uncertainties | 1.00 |  |  | 
										|  | ACT-LEASE-8241 | Do I Have a Lease? | 1.00 |  |  | 
										|  | ACT-EARNAT-27004 | Earnings Management: Advanced Techniques | 1.00 |  |  | 
										|  | ACT-EARNFD-27004 | Earnings Management: Foundation Techniques | 1.00 |  |  | 
										|  | ACT-INTERNAL-2924 | Effective Internal Controls for Small Businesses | 1.50 |  |  | 
										|  | ACT-COMPSPEC-29005 | Engaging with Specialists: Supporting Complex GAAP Estimates and Auditor Expectations | 4.00 |  |  | 
										|  | ACT-ASU-8305 | Evaluating and Properly Disclosing FASB Accounting Standard Updates (ASUs) | 1.00 |  |  | 
										|  | ACT-GOING-29005 | Evaluating Going Concern – What Accountants Need to Know | 1.00 |  |  | 
										|  | ACT-FAIRVALUE-7022 | Fair Value Accounting: An Overview | 5.50 |  |  | 
										|  | ACT-FAIRVALUE-4793 | Fair Value Accounting: Tools and Concepts | 5.00 |  |  | 
										|  | ACT-FINSTMT-G42904 | Financial Statement Analysis - Webinar | 1.50 | 11/4/2025 10AM-11:30AM (Pacific Time) |  | 
										|  | ACT-FORENSIC-26004 | Forensic Accounting – 5 Steps to Successful Performance | 1.00 |  |  | 
										|  | ACT-RETIRE-29005 | From Purchase to Retirement – Accounting for PP&E Under U.S. GAAP | 4.00 |  |  | 
										|  | ACT-DISCLOSURE-4852 | Full Disclosure in Financial Reporting | 2.50 |  |  | 
										|  | ACT-GAAP-6045 | GAAP – Tax-Basis Q&A – 2025 (Item 33 and 33-E) | 16.00 |  |  | 
										|  | ACT-GAAPHOT-16925 | GAAP Hot Topics – What You Need to Know | 16.00 |  |  | 
										|  | ACT-GOOD-8125 | Goodwill Impairment – An Essential Guide | 2.00 |  |  | 
										|  | ACT-HEDGE-27004 | Hedge Accounting Basics: What You Need to Know | 1.00 |  |  | 
										|  | ACT-USESOFT-8332 | How to Account for Internal-Use Software Arrangements | 1.00 |  |  | 
										|  | ACT-IFRSUSA-7043 | IFRS in the USA - An Implementation Guide | 5.50 |  |  | 
										|  | ACT-IFRSERRORS-7053 | IFRS Learning Module: Accounting Changes and Error Corrections | 1.00 |  |  | 
										|  | ACT-IFRSEPT-7063 | IFRS Learning Module: Earnings per Share | 1.50 |  |  | 
										|  | ACT-IFRSEVENTS-7073 | IFRS Learning Module: Events after the Reporting Period | 1.00 |  |  | 
										|  | ACT-IFRSINVEN-7093 | IFRS Learning Module: Inventories | 2.00 |  |  | 
										|  | ACT-IFRSPRESENT-7083 | IFRS Learning Module: Presentation of IFRS Financial Statements | 2.00 |  |  | 
										|  | ACT-IFRSPROP-7113 | IFRS Learning Module: Property, Plant and Equipment | 3.00 |  |  | 
										|  | ACT-IFRSSEGS-7103 | IFRS Learning Module: Segment Reporting | 1.50 |  |  | 
										|  | ACT-CAPINT-29005 | Imputing and Capitalizing Interest – What You Need to Know | 2.00 |  |  | 
										|  | ACT-INCOMESTMT-40081 | Income Statement: Accounting and Reporting | 4.00 |  |  | 
										|  | ACT-HOW-29005 | Inside the FASB – How Financial Accounting Standards are Developed | 4.00 |  |  | 
										|  | ACT-KPCAP-1522 | Key Process Controls – Accounts Payable | 4.00 |  |  | 
										|  | ACT-KPCBILL-1722 | Key Process Controls – Billing | 3.00 |  |  | 
										|  | ACT-KPCCASH-1822 | Key Process Controls – Cash Receipts | 3.50 |  |  | 
										|  | ACT-KPCOUT-1622 | Key Process Controls – Collection for Outstanding Accounts | 2.00 |  |  | 
										|  | ACT-KEYCREDIT-1543 | Key Process Controls – Credit | 3.00 |  |  | 
										|  | ACT-KEY-1542 | Key Process Controls – Order Entry | 3.00 |  |  | 
										|  | ACT-KPCPUR-1522 | Key Process Controls – Purchasing | 2.50 |  |  | 
										|  | ACT-KPCREC-1522 | Key Process Controls – Receiving | 3.00 |  |  | 
										|  | ACT-KEYSHIP-1544 | Key Process Controls – Shipping | 3.00 |  |  | 
										|  | ACT-SECREGS-26004 | Key SEC Regulations Accountants Should Know About | 2.00 |  |  | 
										|  | ACT-ACQCOMB-25002 | Know the Differences Between an Asset Acquisition vs. Business Combination | 1.00 |  |  | 
										|  | ACT-LEASESTAND-8065 | Lease Accounting Deep Dive – Unlocking the Key Principles of ASC 842 | 4.00 |  |  | 
										|  | ACT-LEASEACT-8342 | Lease Accounting Fundamentals - Self Study | 1.00 |  |  | 
										|  | ACT-LEASE-8145 | Lease Accounting Simplified – What You Need to Stay Compliant | 2.00 |  |  | 
										|  | ACT-BUSCOMB-8105 | M&A Accounting – A Quick Guide to ASC 805 | 2.00 |  |  | 
										|  | ACT-MDA-14922 | Management’s Discussion & Analysis (MD&A) – What You Need to Know | 2.50 |  |  | 
										|  | ACT-MANPC-1501 | Managerial Accounting – Product Costing | 4.00 |  |  | 
										|  | ACT-CONCEPTS-1532 | Managerial Accounting Concepts – Cost Behavior, Breakeven Analysis, Variable Costing, Decisions, and More | 4.00 |  |  | 
										|  | ACT-LEGRISK-29005 | Managing Legal Risks: The Intersection of Legal and Financial Reporting | 1.00 |  |  | 
										|  | ACT-BUSCOMB-8015 | Mastering M&A Accounting – Deep Dive into ASC 805 | 4.00 |  |  | 
										|  | ACT-BUDGET-1511 | Measuring Organizational Performance – Including Both Master Budgets and Flexible Budgets | 3.00 |  |  | 
										|  | ACT-NGAAP-8274 | Non-GAAP Financial Measures – What You Need to Know | 2.50 |  |  | 
										|  | ACT-NONPROF-4003 | Not-For-Profit Accounting: Reporting and Analysis | 5.00 |  |  | 
										|  | ACT-CASHFAC-25002 | Optimize Cash Flow Through Receivables Factoring | 2.00 |  |  | 
										|  | ACT-CASHSTMT-14922 | Overview of the Statement of Cash Flows | 1.00 |  |  | 
										|  | ACT-PPP-6193 | PPP Loans and Forgiveness – Accounting and Financial Reporting Issues 2023 | 2.00 |  |  | 
										|  | ACT-PRESENT-8032 | Principles of Financial Statement Presentation | 4.00 |  |  | 
										|  | ACT-IMPUTED-29005 | Recognizing and Accounting for Imputed Interest – A Practical Guide | 1.00 |  |  | 
										|  | ACT-RDACC-29005 | Research and Development Accounting – What You Need to Know about ASC 730 | 2.00 |  |  | 
										|  | ACT-REVMARGIN-9125 | Revenue and Margin Analysis | 1.00 |  |  | 
										|  | ACT-KEYRR-8265 | Revenue Recognition & Leasing – Essential Concepts for Financial Professionals | 4.00 |  |  | 
										|  | ACT-REVREC-8085 | Revenue Recognition – Mastering the 5 Steps of ASC 606 | 2.00 |  |  | 
										|  | ACT-RRNG-4164 | Revenue Recognition – Practical Guide 2024 | 6.00 |  |  | 
										|  | ACT-REVREG-8055 | Revenue Recognition Deep Dive – Unlocking the Key Principles of ASC 606 | 4.00 |  |  | 
										|  | ACT-REVCONT-8235 | Revenue Recognition Fundamentals – Assessing and Analyzing Contracts | 1.00 |  |  | 
										|  | ACT-REVREC-21025 | Revenue Recognition Fundamentals – How to Identify Performance Obligations | 1.00 |  |  | 
										|  | ACT-CLIMATE-24004 | SEC Climate-Related Disclosures – Deep Dive | 4.00 |  |  | 
										|  | ACT-CLIMATE-22004 | SEC Climate-Related Disclosures – What You Need to Know | 2.00 |  |  | 
										|  | ACT-FORM8K-19922 | SEC Form 8-K: When to File & What to Disclose | 4.00 |  |  | 
										|  | ACT-SECHOT-15924 | SEC Hot Topics – MD&A and Non-GAAP Financial Measures | 5.00 |  |  | 
										|  | ACT-PAYDISC-25002 | SEC Pay Versus Performance Disclosures – What You Need to Know | 1.00 |  |  | 
										|  | ACT-CLIMETC-27004 | SEC Reporting Essentials: Climate Disclosures, Non-GAAP Measures, and MD&A | 8.00 |  |  | 
										|  | ACT-TOPSEC-30042 | SEC Top Focus Areas - Non GAAP Financial Measures - Self Study | 1.00 |  |  | 
										|  | ACT-SEGREPB-8175 | Segment Reporting Essentials – A Practical Guide to ASC 280 | 1.00 |  |  | 
										|  | ACT-ASUUPDATES-6125 | Selected Accounting Standards Updates (ASUs) – 2025 Version | 2.00 |  |  | 
										|  | ACT-ENTGAAP-4894 | Specialized Industry GAAP – Entertainment | 3.50 |  |  | 
										|  | ACT-REALGAAP-4901 | Specialized Industry GAAP: Real Estate | 3.50 |  |  | 
										|  | ACT-CASHFLOWS-4612 | Statement of Cash Flows: Reporting and Analysis | 3.00 |  |  | 
										|  | ACT-SUBEVEN-29005 | Subsequent Events – What Accountants Need to Know | 1.00 |  |  | 
										|  | ACT-SUPFIN-25005 | Supplier Finance Programs – What You Need to Disclose | 1.00 |  |  | 
										|  | ACT-TAXOCBOA-6115 | Tax-Basis Financial Statements and Other Special Purpose Frameworks – 2024 | 10.00 |  |  | 
										|  | ACT-BACKGAAP-29005 | The Backbone of GAAP: What Every CPA Should Know about the Conceptual Framework | 4.00 |  |  | 
										|  | ACT-REVLEASE-14925 | The Complete Guide to Revenue Recognition and Leasing’s Core Requirements | 8.00 |  |  | 
										|  | ACT-CONCEPT-29005 | The Conceptual Framework: Essential Knowledge for Accounting Professionals | 2.00 |  |  | 
										|  | ACT-CORNER-29005 | The Cornerstones of SEC Reporting – Mastering Forms 10-K & 8-K | 4.00 |  |  | 
										|  | ACT-10KESS-26004 | The Essential Guide to SEC Form 10-K – Compliance, Disclosures, and Best Practices | 4.00 |  |  | 
										|  | ACT-LITIGFS-29005 | The Impact of Litigation on Financial Statements | 1.00 |  |  | 
										|  | ACT-TCJA-6129 | The Impact of the Tax Cuts and Jobs Act on GAAP and Financial Reporting | 2.00 |  |  | 
										|  | ACT-LED-29005 | The Logic Behind the Ledger: Framework, Updates, Estimates, and Error Corrections | 8.00 |  |  | 
										|  | ACT-CREDLOSS-6125 | The New Allowance for Credit Losses ASU 2016-13 – Financial Instruments – Credit Losses (Topic 326) - 2025 | 2.00 |  |  | 
										|  | ACT-LEASES-6095 | The New Lease Standard ASU 2016-02 and Other Amendments - 2025 Edition | 10.00 |  |  | 
										|  | ACT-REVSTAND-6125 | The New Revenue Standard – ASC 606 Post-Implementation Issues: Guidance for Private Companies 2025 Edition | 8.00 |  |  | 
										|  | ACT-SARBOX-40150 | The Sarbanes-Oxley Act and Corporate Governance | 6.00 |  |  | 
										|  | ACT-SPEC-29005 | The Use of Specialists – What CPAs Need to Know | 2.00 |  |  | 
										|  | ACT-MAVALUE-29005 | Top Challenges in M&A Accounting – From Valuation to Integration | 4.00 |  |  | 
										|  | ACT-TRUESALES-25002 | True Sale Opinions – What You and Your Auditor Need to Consider | 1.00 |  |  | 
										|  | ACT-GAAPIFRS-29005 | U.S. GAAP vs. IFRS – Major Differences that Impact Financial Reporting | 4.00 |  |  | 
										|  | ACT-APAICPA-8293 | Understanding and Applying the AICPA Code of Professional Conduct | 2.00 |  |  | 
										|  | ACT-CAPITALIZE-29005 | Understanding Capitalized Interest – When and How to Apply It | 1.00 |  |  | 
										|  | ACT-DERIHEDGE-27004 | Understanding Derivatives and Hedge Accounting: A Simplified Guide for CPAs | 2.00 |  |  | 
										|  | ACT-ADVERT-29005 | Understanding the Accounting for Advertising Costs | 1.00 |  |  | 
										|  | ACT-BUDGET-12159 | Unleashing Excel: Budget Spreadsheets - Self Study | 2.00 |  |  | 
										|  | ACT-EXCELRPT-12018 | Unleashing Excel: Developing Robust Financial Statements - Self Study | 2.00 |  |  | 
										|  | ACT-PROPMGT-12409 | Unleashing Excel: Property Management Reports - Self Study | 1.00 |  |  | 
										|  | ACT-CASH-14922 | What You Need to Know About Cash Flow | 2.00 |  |  |