Course Details
Author: Steven M. Bragg, CPA
Steven Bragg, CPA, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young. He received a master’s degree in finance from Bentley College, an MBA from Babson College, and a Bachelor’s degree in Economics from the University of Maine. He has been a two-time president of the Colorado Mountain Club, and is an avid alpine skier, mountain biker, and certified master diver. Mr. Bragg resides in Centennial, Colorado. He has written more than 300 books and courses, including New Controller Guidebook, GAAP Guidebook, and Payroll Management.
Publication/Revision Date: 10/6/2026
Course Exam Questions (online): 20 (multiple-choice)
Program Delivery Method: NASBA QAS Self-Study
Available Formats of Course Text: PDF or PDF plus printed copy sent in the mail
Course Level, Prerequisites, and Advance Preparation Requirements
| License | Course Level | Prerequisites | Advance Preparation Requirements |
|---|
| CPA | Overview | None | None |
Sponsor ID Numbers
National Registry of CPE Sponsors ID: 107615
State CPA Board Sponsor ID Numbers (where applicable)
Florida Division of Certified Public Accounting: 0004761
Hawaii Board of Public Accountancy: 14003
New York State Board for Public Accountancy: 002146
Ohio Accountancy Board: CPE .51 PSR
Pennsylvania State Board of Accountancy: PX178025
Texas State Board of Public Accountancy: 009349
Learning Objectives
As a result of studying the course material, you should be able to meet the objectives listed below:
- Recognize why a CPA firm mission statement is needed.
- Recall the benefits of industry specialization for a CPA firm.
- Recognize the factors associated with CPA firm expansion strategies.
- Specify the benefits of running a competitive analysis.
- Recall the relative profit levels of different service categories.
- Recognize the contents of CPA firm overhead costs.
- Recall how a financial dashboard can be used by a CPA firm.
- Recognize the features of practice management software.
- Specify why CPAs should record their time daily.
- Recall the reasons for using engagement scheduling tools.
- Recognize the reasons for using workflow automation tools.
- Recall the reasons for employing capacity management analysis.
- Recognize the activities associated with outsourced CFO advisory services.
- Specify the outcomes derived from client profitability analysis.
- Recall why client acceptance procedures are used.
- Recognize the factors evaluated during client risk assessments.
- Recall how portfolio rebalancing can help a CPA firm.
