COSO Internal Control Certificate, AICPA

Part of the Personal Financial Planning Certificate Program, this certificate program is comprised of five courses, including four case studies, covering the clients' planning life cycle. You will learn to navigate the regulatory environment, understand the PFP standards, use fundamental concepts in a systematic planning process, and utilize your technical knowledge for the benefit of your clients.

If you are seeking a thorough understanding of the planning process and your responsibilities as a planner with real-world application of how the PFP topics integrate with your clients life goals, this program is for you.

This series of courses includes:

• PFP Standards and Responsibilities
• PFP Regulatory Landscape and Fiduciary Practices
• Personal Financial Planning Process
• Cash Management Strategies
• PFP in Practice - Putting It All Together, Part 1 and 2

If you are an active CPA desiring to obtain the PFS credential, the certificate program provides an alternative pathway to meeting the exam and education requirements. See aicpa.org/pfs for details.

Digital Badge: Your Professional Distinction

Set yourself apart as a future-ready financial professional. Upon completion, you will be awarded with a certificate in the form of a digital badge. Digital badges allow you to distinguish yourself in the marketplace and show your commitment to quality. The badge can be posted to your social media profiles and linked to your resume or email signature, providing maximum visibility to your achievement.

Credit Info

• CPE CREDITS: Online: 13.0 (CPE credit info)
• NASBA FIELD OF STUDY: Specialized Knowledge
• LEVEL: Intermediate
• PREREQUISITES: None
• ADVANCE PREPARATION: None
• DELIVERY METHOD: QAS Self-Study
• COURSE ACRONYM: PFP-PROCB

Online Access Instructions

A personal pin code is enclosed in the physical packaging that may be activated online upon receipt. Once activated, you will gain immediate online access to the product for one full year.

System Requirements

AICPA's online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by AICPA technicians.

A stable and continuous internet connection is required. In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your account after successfully completing the course and/or exam.

Supported Operating Systems:

• Macintosh OS X 10.10 to present
• Windows 7 to present

Supported Browsers:

• Apple Safari
• Google Chrome
• Microsoft Internet Explorer
• Mozilla Firefox

Required Browser Plug-ins:

• Adobe Flash
• Adobe Acrobat Reader

Technical Support: Please contact service@aicpa.org.

The complexity of enterprise risk has changed, new risks have emerged, and managing it has become everyone's responsibility.

The only COSO-authorized certificate program on the 2017 COSO ERM framework, this new certificate program offers you the unique opportunity to learn the concepts and principles of the updated ERM framework and be prepared to integrate it into your organization's strategy-setting process to drive business performance. Plus, you'll earn up to 13.5 hours of CPE.

Seven self-paced modules provide you with the knowledge necessary to understand and apply COSO's Enterprise Risk Management - Integrating with Strategy and Performance. The ERM Framework assists management and boards of directors with their respective duties for managing risk. It does so by explaining five easy-to-understand components that accommodate different viewpoints and operating structures, and enhance strategies and decision-making. The certificate program includes:

Self-study online modules:

• An Overview of Enterprise Risk Management - Integrating with Strategy and Performance
• The Governance and Culture Component
• The Strategy and Objective-Setting Component
• The Performance Component
• The Review and Revision Component
• The Information, Communication, and Reporting Component
• Case Application - ERM Improvement Observations

• Online exam: Complete the exam at the date and time that works best for you within 90 days of finishing the learning program
• eBook of COSO's Enterprise Risk Management - Integrating with Strategy and Performance: Use the eBook to reference the ERM framework directly

WHO WILL BENEFIT?

• Team members who play a risk management role in entities of any size
• Consultants who provide advisory services related to enterprise risk management
• Board members who provide oversight of enterprise risk management

KEY TOPICS

• Governance and culture
• Strategy and objective-setting
• Performance
• Review and revision
• Information, communication, and reporting

LEARNING OBJECTIVES

• Analyze the value of enterprise risk management when setting and carrying out strategy and objectives.
• Apply the integration of enterprise risk management with strategy and performance.
• Demonstrate familiarity with the concepts of the ERM Framework, including components and principles.
• Apply the concepts of the ERM Framework to a variety of situational examples.
• The complexity of enterprise risk has changed, new risks have emerged, and managing it has become everyone's responsibility.

Digital Badge: Your Professional Distinction

Set yourself apart as a future-ready financial professional. Upon completion, you will be awarded with a certificate in the form of a digital badge. Digital badges allow you to distinguish yourself in the marketplace and show your commitment to quality. The badge can be posted to your social media profiles and linked to your resume or email signature, providing maximum visibility to your achievement.

Credit Info

Some of the topics that will be tested on the exam include:

• Planning and General Procedures
• Internal Control
• Net Assets Available for Benefits
• Changes in Net Assets Available for Benefits
• Benefit Obligations and Changes in Benefit Obligations
• Plan Tax Status
• Financial Statement Presentation, Disclosure & Regulatory Reporting
• Audit Reports & Concluding the Audit

Online Access Instructions

A personal pin code is enclosed in the physical packaging that may be activated online upon receipt. Once activated, you will gain immediate online access to the product.

Your Certificate and Digital Badge

After passing the exam, you will be awarded with a certificate in the form of a digital badge. Digital badges allow you to distinguish yourself in the marketplace and show your commitment to quality. The badge can be posted to your social media profiles and linked to your resume or email signature, providing maximum visibility to your achievement.

You will receive your official score and certificate or retake information 5 business days after completing the exam.

Important note: Your exam purchase entitles you to one exam and one re-take if you do not pass the exam. Prior to using your re-take, the AICPA recommends you study any topics identified in your initial exam results. If you do not pass either the initial exam or the re-take, you must purchase the exam again, in order to take it again. Exams passed outside of these purchase and re-take rules will not result in the issuing of a digital badge. If you have any questions regarding the completion of your exam or re-take, please contact digitalbadge@aicpa.org to verify your results.

By making this purchase, you must understand and agree that the AICPA has the absolute and unrestricted right to revoke or suspend any rights to use the digital badge image, or any representation thereof, if you are (a) convicted of any crime punishable by more than one year in prison or for any crime related to dishonesty, or (b) disciplined by any governmental or non-governmental authority that regulates, or enforces a code of conduct related to, your professional activities, including but not limited to, a state board of accountancy, AICPA, IRS, SEC, or PCAOB, or (c) a peer reviewer restricted from performing peer reviews by the Peer Review Program.

System Requirements

AICPA's online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by AICPA technicians.

A stable and continuous internet connection is required. In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your account after successfully completing the course and/or exam.

Supported Operating Systems:

• Macintosh OS X 10.10 to present
• Windows 7 to present

Supported Browsers:

• Apple Safari
• Google Chrome
• Microsoft Internet Explorer
• Mozilla Firefox

Required Browser Plug-ins:

• Adobe Flash
• Adobe Acrobat Reader