CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Building Resiliency: The Upside of Stress
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Online
1.00 Credits
The positive power of stress How we think about stress determines its effect on us. This webcast presents scientific studies and personal stories to help you rethink stress and make it work for you, not against you. Stress can increase our intellect, physical and emotional strength, and our empathy toward others, leading to greater success.
Interpreting the FASB Revenue Recognition Standard: What All CPAs Need to Know
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Online
4.00 Credits
Well-defined revenue recognition guidelines, insights and practical management tips designed to address the complexities of FASB ASC 606.
Linking Risk Management to Strategy
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Online
1.00 Credits
Risk mitigation and response Boards and executive teams must manage an ever-changing landscape filled with uncertainty - due to economics, geopolitics, technology, tax regulations, talent pool, cyber-terrorism, data privacy and more. Emerging technologies, such as artificial intelligence and the Internet of things (IoT), are disrupting business models across all sectors. Learn strategies for mitigating risks and dealing with risks quickly.
Practical Tools and Tips to Help CPAs Manage Risk (Tax Services Focus)
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Online
4.00 Credits
Managing the risk of offering tax services Providing tax services can help attract new clients to your firm, unlocking significant growth. At the same time, there are risks to offering tax services. The tax services practice area is particularly prone to professional liability claims, according to the latest data. You can mitigate the risks of professional liability claims by implementing processes designed to curb the potential for client disputes. Protecting your firm from risk This session will present day-to-day risk management protocols and provide realistic ways to adjust your operations to insulate your firm and staff from risk. You can learn tips for: Client acceptance Engagement letters Client communications Onboarding Billing and fee management Acknowledging risks beyond your tax practice Although tax services represent a significant share of all malpractice claims against CPA firms, other practice areas come with their own risks. You'll also examine the risks of offering certain accounting services and learn how to create processes that reduce the risk of malpractice. Additional benefits In addition to earning CPE credits, CNA policyholders may earn up to a 10% premium credit for three consecutive years on their AICPA Professional Liability Insurance policy. *Please consult your agent for further details regarding eligibility.*
Future-Ready Finance: Motivating the Next Workforce
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Online
1.50 Credits
As the workforce continues to evolve, finance professionals must adapt to new expectations, diverse work styles, and shifting motivators to attract and retain top talent. Future-Ready Finance: Motivating the Next Workforce explores how organizations can create an environment that fosters engagement, innovation, and long-term success.
SOC 2r Report Walkthrough
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Online
2.00 Credits
This webcast will walk you through a SOC 2 report, giving you enhanced knowledge of essential information for preparing or reviewing SOC 2 reports. Get comfortable with SOC 2 reports. Avoid potential pitfalls. For service auditors and user entities new to SOC 2 reporting, not understanding the report contents can result in reporting deficiencies or inappropriate identification of key information. How will this course benefit you? This webcast presents the contents of each section of a SOC 2 report, highlighting key items of interest. As a user or user auditor, you will be better able to identify pertinent information that affects your organization or audit work. And as a service provider or service auditor, you will be better able to recognize what users are looking for and meet the requirements of SSAE No. 18. Why take this course? Take this course as an introduction to SOC 2 reporting, to strengthen your foundational knowledge as you perform SOC 2 examinations as a service auditor or as you review SOC 2 reports as a user entity or user auditor.
Individual Income and Tax Compliance Annual Update
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Online
4.00 Credits
Tax professionals can get caught up on all the latest developments in the areas of individual, estate, trust and gift tax in this comprehensive course.
Peer Reviewer Forum: Q4
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Online
1.00 Credits
What's new in Peer Review? During this quarterly webcast, we will update peer reviewers on key recent developments in the AICPA Peer Review program. Please be sure to submit your questions and suggested topics to Peer Review staff so it can be addressed during the presentation!
Documenting Your EBP Audit: What You Need to Know
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Online
8.00 Credits
What you document matters Understand different parts of the employee benefit plan (EBP) audit process, and learn to think holistically about your level of audit documentation. Understand the appropriate level of documentation in the performance of audit procedures of employee benefit plans, which will involve testing items that are not typically tested in audits of other types of entities. Real-life examples Learn from real-life examples and solutions, guided by a former employee benefit plan expert panel member and someone who performs peer reviews. Work in templates to truly understand documentation in an EBP audit, and learn best practices for documentation to incorporate into your audits.
Ethics With A Dash of Courage
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Online
2.00 Credits
Getting ethics right is a big deal, and ethics often requires courage. An organization's ethics is directly connected to its reputation in the community, and solid ethical principles are crucial for the long-term success of any organization. This facilitated discussion goes beyond a lecture on ethical principles - it is a series of executive level case studies that offer participants "real time" practice in resolving dilemmas, with participants sharpening their critical thinking skills.
Risk Assessment Under SAS No. 145
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Online
2.00 Credits
Get familiar with SAS No. 145 (bold) In October 2021, the AICPA Auditing Standards Board issued Statement on Auditing Standards (SAS) No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement. SAS No. 145 does not fundamentally change the key concepts underpinning audit risk. Rather, it clarifies and enhances certain aspects of the identification and assessment of the risks of material misstatement to drive better risk assessments and, therefore, enhance your audit quality. Hear from members of the Auditing Standards Board's risk assessment task force as they help you learn to navigate SAS No. 145 and examine new and updated concepts including: A new definition of significant risk New guidance on maintaining professional skepticism Revised requirements to evaluate the design of certain controls Separately assessing inherent risk and control risk Revised requirements regarding audit documentation New guidance on scalability
Use of technology in an audit of financial statements - Risk Assessment
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Online
2.00 Credits
How technology can help auditors improve efficiency, effectiveness and quality [bold] Auditors are perpetually in pursuit of enhancing the efficiency and effectiveness of their audits while upholding consistently high standards of quality. The integration of technology into the audit process can seamlessly accomplish these objectives. Join us as we delve into the insights of two distinguished members of the AICPA Auditing Standards Board's Technology Working Group, including its chairperson. You'll learn how technology can empower auditors to navigate the escalating demands of modern audits, particularly in the face of overwhelming data volumes, by harnessing available tools. Our presenters discuss common reasons auditors may resist using technology and why those reasons, even more commonly, are not always valid. Once you have an understanding that overcoming barriers to entry is possible, the Technology Working Group experts will guide you through the audit process. You'll explore key junctures where automated tools, techniques and commercial software solutions can revolutionize your audit methodology for the better. Our presenters then return to examine, in detail, how technology can help auditors during one of the most important steps in the process, the risk assessment. Highlighting benefits to efficiency and effectiveness, the new AICPA practice aid "Use of technology in an audit of financial statements" is the focus. Part I of this evolving practice aid takes a deep dive into risk assessment procedures. Walking through examples allows you to see how the guidance in the practice aid can assist in your daily work.
Foundational Carbon Accounting
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Online
1.00 Credits
Understand what carbon accounting is and how it's applied, so you can implement it in your own role. Carbon accounting quantifies the number of greenhouse gasses produced by a company or organization to provide a better understanding of their carbon footprint. Carbon accounting also measures which part of a company's operation is responsible for the emissions. This final output is known as the organization's greenhouse gas inventory - or carbon footprint. With carbon accounting, organizations can make accurate assessments of where to concentrate their efforts at decarbonization. Carbon accounting is the essential language through which investors, businesses, finance and accounting professionals can speak to one another about climate change. Measuring the carbon footprint of an organization means it can be managed and reduced, which helps achieve some of the goals of tackling climate change at an organizational level. This webcast will be useful to a number of accounting and finance professionals who want to implement it internally within their organization or within an accounting firm looking to provide assurance or advisory services.
Tax Planning for Small Businesses - Tax Staff Essentials
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Online
4.00 Credits
Modern planning ideas and tax-saving strategies to help guide your small business clients.
AICPA Town Hall Series
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Online
1.00 Credits
The AICPA Town Hall Series delivers: Timely & Critical Information Interpretation & Analysis Firm and Business Strategies Practitioner Capabilities **Free for AICPA members Not an AICPA or CIMA member? Become one today.
Form 990: Best Practices for Accurate Preparation
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Online
8.00 Credits
Take an in-depth look at Form 990. Dive into the 12-parts of Form 990 and its 16 schedules with a line-by-line analysis that offers explanations and tips for accurate completion. Updated for changes in 1099-MISC and 1099-NEC reporting, the webcast shows participants the ins and outs of reporting on Form 990.
Governmental and Not-for-Profit Annual Update
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Online
8.00 Credits
The latest GASB developments and federal audit changes affecting governments and not-for-profits (NFPs) are explored in this update overview.
Tax Fundamentals of LLCs and Partnerships - Tax Staff Essentials
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Online
8.00 Credits
A beginner's guide or a refresher on the essential elements of partnership and LLC taxation.
AICPA Town Hall Series (Rebroadcast of 11/20/2025)
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Online
1.00 Credits
Each event is a rebroadcast of the live Town Hall webcast from the previous week. The AICPA Town Hall Series delivers: Timely & Critical Information Interpretation & Analysis Firm and Business Strategies Practitioner Capabilities **Free for AICPA members Not an AICPA or CIMA member? Become one today.
Controller Series: Insightful Financial Analysis
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Online
1.00 Credits
Anyone can "crunch numbers" but it takes special skills to make them meaningful to the user. Financial statements and ratios need to be interpreted correctly using a process that sets the context, identifies the right analysis tools, and makes recommendations in an understandable format. This course will help you present your insights in a way that is insightful and impactful to your client.