CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Ethics: Critical Thinking, Case Studies and Fraud
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Online
4.00 Credits
While ethics training is required by many states, the true value of the CPA license is in understanding how critically important ethical behavior is to one another, our customers, and to the public. This course will explore the basic tenets of ethical behavior and use case studies to explore ethical dilemmas in various companies and organizations, with special focus on the AICPA Code of Professional Conduct and AU-C Section 315.
Capitalized Costs & Depreciation - Tax Staff Essentials
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Online
5.50 Credits
How do I treat a property transaction? By understanding the rules for capitalized costs and depreciation, you can answer this question and help your clients achieve meaningful tax savings. You'll also learn about the rules for: Tax basis Depreciation Amortization Like-kind exchanges Involuntary conversions Business property sales Property-related timing issues Planning opportunities Covering H.R. 1's vast effects on capitalized costs and depreciation Course materials apply the developments brought on by H.R. 1, commonly referred to as OBBBA, including: Changes in the treatment of Section 174 research and experimental expenditures Section 179 deduction enhancements Bonus depreciation updates Addition of a temporary 100% deduction for qualified production property Part of Tax Staff Essentials Level 1 This self-study online course is part of Tax Staff Essentials Level 1, a comprehensive learning program that provides tax staff with the technical training required to support their teams.
Acquired Intangibles — Transfer Pricing vs. Valuation
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Online
1.00 Credits
This webcast provides an in-depth examination of the treatment and valuation of acquired intangible assets within a transfer pricing framework, with a focus on both technical rigor and practical application. Participants will explore how acquired intangibles are identified and valued at acquisition, and how those valuations are maintained over time, including the impact of impairment considerations and ongoing regulatory requirements. Among many other key takeaways, the session addresses enforcement trends in transfer pricing for intangibles, highlighting areas of heightened scrutiny by tax authorities. From common audit risk factors to staying clued up on evolving documentation expectations and the growing emphasis on economic substance in evaluating intercompany arrangements, learn how robust valuation methodologies and well-supported assumptions are critical to sustaining defensible positions under examination. By the end of the webcast, you should be able to design, document, and defend globally compliant intercompany valuation strategies with even greater confidence.
Peer Reviews of Firms with Alternative Practice Structures
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Online
2.00 Credits
Conducting an effective peer review of a firm with an alternative practice structure (APS) requires a solid understanding of its organizational framework and investors. Review procedures are tailored to this context. You'll gain insight into: What an APS is How it typically operates The various investment models The independence implications that result The session will also cover how to use the APS peer review checklist to gather and document the right information, enabling an efficient technical review and RAB evaluation.
Practical Tools and Tips to Help CPAs Manage Risk (Audit & Attest Services Focus)
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Online
4.00 Credits
What are the risks of offering A&A services? CPAs face an ever-present threat of malpractice claims regardless of the services performed. Offering audit and attest (A&A) services exposes professionals and their firms to certain risk. Although it is impossible to eliminate all risks, you can identify and implement practical techniques to help mitigate the risk of a professional liability claim. Processes to mitigate risks in A&A You will gain insight into day-to-day risk management protocols related to firm practice management and service delivery. You'll also learn about the many ways a firm can manage risk in offering A&A services, including: Writing effective engagement letters Creating a robust onboarding process Identifying scope Managing billing and fees Deep dives into A&A loss data Examining the recent data that breaks down the causes of loss related to A&A professional liability claims can help you understand the threats to you and your firm, and focus your risk management practices. 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.*
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.*
Navigating the AI Landscape?: An Introduction to Generative AI and ChatGPT for Accounting Professionals?
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Online
1.50 Credits
Generative AI use is growing, and ChatGPT is leading the way. But what exactly is ChatGPT, and how can it help you increase your productivity? Join us for a one-hour seminar on ChatGPT. We'll guide you through everything you need to know to get started You'll learn to use ChatGPT to: Streamline your workload Save time Boost efficiency Say goodbye to tedious data entry and hello to lightning-fast responses and analysis. As with any new technology, risks and ethical concerns must be considered. Our experts will delve into these topics and provide you with the knowledge and tools you need to use ChatGPT responsibly and effectively. Don't miss this opportunity to stay ahead of the curve and take your CPA game to the next level. Discover the amazing benefits of this groundbreaking technology.
Conducting a Remote Audit
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Online
4.00 Credits
Auditing for today's world Remoting auditing is happening everywhere you turn. Understanding the considerations for a remote audit and the specific techniques for performing the engagement will help you integrate remote auditing into your practice. You will learn how to: Leverage the benefits of remote auditing Manage the team, client, and audit process remotely Identify engagement-wide procedures from client acceptance through report issuance when remote auditing Identify and obtain audit evidence for generally material accounts
Redefining Leadership: Empowering People in an AI World
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Online
1.50 Credits
In a world increasingly driven by artificial intelligence, the most effective leaders are those who amplify uniquely human qualities—empathy, emotional intelligence, and authentic connection. This session will explore how strengthening these human-centered skills empowers leaders to inspire teams, build trust, and drive lasting impact in the AI era.
Multistate Taxation - Tax Staff Essentials
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Online
8.00 Credits
Do you know where your clients' businesses have nexus? The rapidly evolving area of multistate taxation should be on the radar of business tax professionals.
Lessee and Lessor Accounting
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Online
2.00 Credits
What you need to know about the lessee and lessor accounting models This course explains the lessee accounting model, including Lease and non-lease components Lease classification Amortization of the right-of-use asset Interest on the lease liability This course also explains the lessor accounting model, including Transfer of risk Profit recognition Collectibility Included in this course are detailed and illustrated examples with amortization tables and journal entries.
Applying AI in A&A: Creating Effective Prompts
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Online
1.00 Credits
When you ask someone in accounting and finance how often they use generative AI, it's no longer a "sometimes" -- it's usually daily. Effective use of the AI tools may vary, though. This webcast can help improve both efficiency and effectiveness for accounting and assurance professionals by unlocking the key to well-structured AI prompts. Examples of effectively written prompts will illustrate how to craft prompts that improve AI outputs and create even more efficiency in your work.
Are You Ready for Your Peer Review?
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Online
3.00 Credits
Be ready for your peer review! The peer review process is an effective way to monitor practice quality, ensuring that your firm meets high standards while protecting the public interest. Gain a better understanding of the overall peer review process and learn how to fully prepare for your triennial review. This webcast will help you: Understand and compare the system and engagement review processes Address recently issued peer review guidance and quality control requirements Learn how both guidance and requirements affect your firm You'll also discover the most common areas of noncompliance with professional standards and how to avoid them well before your review is due. Participants will leave this session with the resources and tools to enhance their firm's peer review quality.
Quality Management: My System is Set Up -- Now What?
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Online
2.00 Credits
With the design and implementation of your firm's system of quality management complete, the firm now focuses on operating, maintaining, and continuously improving that system. This webcast explores the ongoing post-implementation requirements of SQMS No. 1, including: Understanding engagement performance responsibilities Performing and documenting monitoring activities Identifying and evaluating findings and deficiencies Implementing, evaluating, and tracking remediation Conducting the required annual evaluation of the system and periodic performance evaluations of those assigned ultimate and operational responsibility for the system Learn how to keep your firm's system responsive, current, and effective in maintaining and promoting quality.
AICPA & CIMA Faculty Hour Series (5/22/2026)
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Online
1.50 Credits
Understand emerging trends in academia Academics will receive timely and critical information on emerging issues and the latest news affecting accounting education. Subject matter experts provide insights, analysis, and practical guidance on the key issues facing the profession and academia. Faculty Hour contributors will share their experiences, tools, and resources to ensure the success of the next generation of accountants. In addition, AICPA & CIMA staff will provide the latest news concerning changes to regulations, exams, and licensure requirements that may affect faculty and their schools.
Ethics and Professional Conduct
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Online
2.00 Credits
By revisiting these fundamental principles, you will reinforce your knowledge and ensure that your professional conduct aligns with the industry's best practices. Furthermore, this seminar will equip you with the necessary skills to apply the independence rules to common situations that arise in your day-to-day work. By exploring practical scenarios, you will learn how to navigate complex ethical dilemmas, safeguarding the trust and confidence of your clients.
AICPA Hot Topics Series - Fraud Under the Microscope: Prevention and Detection Tactics
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Online
1.50 Credits
In today's complex financial landscape, preventing and detecting fraud requires vigilance, strategy, and the right tools. This session will equip you with practical techniques to identify red flags, mitigate risks, and build stronger safeguards to protect your organization's integrity.
Streamlined Excel Reporting Series Session 4: External Data and PivotCharts
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Online
2.00 Credits
Extracting data for richer insights You'll gain meaningful analysis techniques while working alongside an industry expert and knowledgeable instructor. This session begins with the GETPIVOTDATA function to enable report customization. It's a great starting point before moving on to more advanced techniques. Power Query introduction With its user-friendly interface, Power Query empowers Excel users to take the next step by enabling seamless data import and transformation. With Power Query, you will explore features, including: Getting and transforming data Loading data Managing columns Data source settings Layouts and parameters Visualizing with PivotCharts A well-designed chart can effectively illustrate data trends and comparisons. You'll learn how to create and customize PivotCharts to elevate your reports and make the data more accessible to others. *Session 4 is one of four individual sessions. Each session builds on the previous one, so consider watching all the sessions [Streamlined Excel Reporting Series](https://www.aicpa-cima.com/cpe-learning/webcast/streamlined-excel-reporting-series) to tackle real-world issues and create powerful workbooks.*
Business Transformation: Critical Skills for CFOs and Controllers
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Online
4.00 Credits
Mastering business transformation with key skills and strategies relevant to modern businesses You'll learn tools that will help you manage day-to-day business operations as well as manage changes, including: Budgeting and forecasting approaches Strategic planning and risk management frameworks Technologies that can improve productivity. Optimizing your business model and identify value drivers You'll also understand how to identify and innovate your business model and how to incorporate intangible value drivers into your capital asset strategy by Using hands-on strategies to define your business model and capital structure Learning techniques and models that will guide business model innovation Understanding the role of technology in innovation Leading your team effectively and ethically Additionally, you'll evaluate how to build a successful team and maintain an ethical tone at the top by discovering how to: Attract and retain top talent Adapt leadership styles to different situations Formulate strategies that promote an ethical culture
Reviewing Individual Tax Returns: What Are You Missing?
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Online
4.00 Credits
Catch errors on individual returns The sheer volume of individual tax returns requiring preparation can create a work environment that invariably leads to errors or omissions. A trained eye can spot mistakes. A case-based approach to learning return review Four case studies focus on issues that individual return preparers and reviewers will frequently encounter in their practice: Section 199A (qualified business income deduction) Home office deduction Rental properties Hobby losses Hiring of spouses Depreciation, including bonus depreciation Section 179 issues Organization and startup costs Temporary senior deduction State and local tax deduction In-course application Learners get access to four 2025 individual returns and try their hand at reviewing them for: Errors Areas for improvement Opportunities to educate or advise the client Developed with H.R. 1, commonly referred to as OBBBA, in mind, these returns are designed to provoke planning ideas for the modern client.