CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Annual Update for Controllers and Finance Managers: Driving Business Value
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Online
7.00 Credits
Mastering finance with strategic insights Management accountants drive strategic directions and enhance operational efficiency. You'll learn how to integrate nonfinancial data into reporting and use scenario planning to evaluate business outcomes. Blending financial smarts with nonfinancial data Effective communication is crucial for conveying messages and handling crises. You'll explore various ways to enhance your understanding of effective communication, including: Transforming routine reports into comprehensive scenario analyses to highlight alternative business futures, influencing decision-making processes Improving effective communication skills to convey insights and analyses clearly Why sustainability matters in financial planning Integrating sustainability into financial planning is critical and beneficial for the business. Driven by evolving regulations, discussions focusing on transparency, consistency and trust in sustainability reporting are crucial in the modern business environment. You'll learn more about the sustainability considerations relevant to your business.
Construction Contractors: Non-Revenue and Non-Lease Accounting Considerations
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Online
4.00 Credits
Construction accounting fundamentals The construction industry stands out in its need to adhere to diverse accounting standards. Essential knowledge and key issues influencing the field are explored as you learn about the overall construction process through the following topics: Industry players Preparing cost estimates and bids Project management Contracts and modifications Unique accounting issues for contractors Various contractor expenses that affect job profitability need to be identified and examined to ensure accurate accounting of a company's total spending and performance. You'll review this concept and other characteristics unique to contractors as you gather critical information and learn the implications for CPAs. Relevant topics include: Contractor financial statements Common disclosures Supplementary information Working with a surety Surety is an integral part of the construction process. You'll take a detailed look at the benchmarks a surety might analyze in a contractor's financial statements as well as the following topics: Types of surety bonds The surety process Surety underwriting considerations Warning signs for the surety
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
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.
Contract Accounting, Lease Accounting, and Their Impact on Construction Contractors
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Online
1.50 Credits
Contracts and leases decoded Construction accounting is not just about revenue, but it is a lot about revenue. Diving deep into the five-step approach for revenue recognition in the construction industry, this course has all of the rules and interpretations that you might need. Leases are also critical for contractors. From equipment to warehouse space, leases appear prominently on many contractors' book. In this course, you'll review the guidance under ASC 842 so you are better prepared to account for leases. Practical examples and exercises You'll learn how to implement your new knowledge through realistic scenarios that address the following topics: Guidance under FASB ASC 606, *Revenue from Contracts with Customers* The five-step recognition process Guidance under FASB Accounting Standards Update (ASU) No. 2016-02, *Leases* (Topic 842)
Accounting for Digital Assets under US GAAP: Classification, Measurement, and Recognition
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Online
1.00 Credits
What is a digital asset and how does US GAAP apply? This webcast will provide you with an understanding of how to account for investments in, or transactions involving, crypto assets (for example, bitcoin) and other digital assets under US GA Note: FASB issued ASU No. 2023-08, Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets, which is effective for all entities for fiscal years beginning after December 15, 2024. This ASU is not yet reflected in this webcast.
Forensic Accounting: Fraud Investigations
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Online
8.00 Credits
In high demand - forensic accounting knowledge and skills (bold) Forensic accounting has been a rapidly growing part of the accounting profession for some time. The rapid expansion in technology and growth in various sectors of business and industry, and the increase in complexity of white-collar crimes, all contribute to this growth. A diverse range of clients, as well as cases involving all types of fraud, make this an attractive profession, and one that is always in high demand. Enhance your knowledge and skills with our Forensic Accounting: Fraud Investigations webcast. Whether you're a forensic accountant, or an aspiring one, this webcast will provide you with the foundational knowledge to successfully identify, investigate, and communicate your findings. You will also receive a copy of the AICPA's Forensic & Litigation Service's Forensic Accounting — Fraud Investigations practice aid for future reference.
AICPA Town Hall Series (Rebroadcast of 9/3/2026)
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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.
Yellow Book: Staying Compliant With Government Auditing Standards
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Online
8.00 Credits
Complying with relevant standards Understanding the concepts and standards of generally accepted government auditing standards (GAGAS) is an important aspect of performing Yellow Book audits. By examining everything from GAGAS's foundation and principles to professional competence and continuing professional education, you'll increase your knowledge of requirements and standards. You'll cover various topics, including: Quality control and peer review Reporting standards for performance audits Ethics, independence, and professional judgment Professional competence and continuing professional education Standards for financial audits, attestation engagements, reviews of financial statements, and performance audits Staying current with the most recent requirements You'll explore Yellow Book requirements and guidance based on *Government Auditing Standards*, 2024 Revision, as well as other technical updates. The 2024 revision offers guidance related to: Shifting from a quality control to a quality management approach Risk-based process for quality management Engagement quality reviews of GAGAS engagements Key audit matters for financial audits Implementing your new knowledge Review questions and practice exercises help reinforce your learning and enhance your comprehension of the material.
Construction Contractors: Auditing Considerations
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Online
4.00 Credits
Overcoming the challenges of auditing contracts Construction makes up a large portion of the economy. As such, a growing number of accounting and finance professionals may need to be aware of the accounting and auditing guidance for the construction industry. You'll delve into the audit considerations related to construction contracts, covering various topics, including: Audit planning and substantive auditing procedures The core knowledge necessary to succeed Key issues affecting construction auditing, including auditing under the new revenue recognition and leases guidance Audit risks and risk assessment
Accounting for Digital Assets Under U.S. GAAP: Crypto lending and borrowing
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Online
1.00 Credits
Crypto lending and borrowing As you or your clients begin exploring new ways to transact with crypto assets, one of the many possibilities is through involvement with crypto lending and borrowing. Understanding the process of lending and borrowing crypto assets is the first step. You'll learn the fundamentals related to these transactions and accounting considerations from the perspectives of both lenders and borrowers. Note: This webcast has been updated to cover FASB issued ASU No. 2023-08, *Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets*, which is effective for all entities for fiscal years beginning after December 15, 2024. Part four of a series This webcast is part four of a series that will bring to life the content incorporated in the AICPA Practice Aid *Accounting for and Auditing of Digital Assets*. This webcast will walk you through: The process of borrowing and lending crypto assets Crypto lending accounting considerations including derecognition models Crypto borrowing accounting considerations including how to account for the obligation. Add more value Whether you're a CPA working with clients or an industry accountant responsible for corporate accounting policy, you'll gain a clear path to help your clients or entity by applying the appropriate accounting standards to digital asset crypto lending and borrowing activities. Detailed examples and use cases will demonstrate the real-world application of this guidance. You'll learn valuable information to open your world of crypto assets even more.
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.
Ethics in the World of AI: An Accountant's Guide to Managing the Risks
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Online
2.00 Credits
Discover "Ethics in the World of AI: A CPAs Guide to Managing Risks" - a concise 2-hour training session for certified public accountants. Karl Ahlrichs and Jennifer Elder discuss the current uses of AI in business, nine risk areas, and provide practical suggestions to address these risks effectively. Equip yourself with the tools to navigate the ethical challenges of AI, upholding professional standards while embracing transformative technology. Join us now for a journey towards ethical excellence in AI.
Current and Upcoming FASB Issues
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Online
2.00 Credits
Keeping up with FASB changes You'll explore changes in accounting, including: Relevant pronouncements Exposure drafts Projects Additionally, you'll be able to identify recently issued FASB standards and guidance that cover broad and narrow issues, as well as understanding how to apply them. You'll also learn about upcoming standards that will be effective in the near future.
Current Audit Environment and ASB Activity
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Online
2.50 Credits
Understanding the current audit environment You'll explore the current audit environment, including the audit challenges triggered by the current environment. Additionally, you'll do a comprehensive review of recent audit pronouncement and exposure drafts. Topics you'll cover include those critical to success in today's rapidly changing regulatory environment, such as: Recently issued audit and attest interpretations Technical questions and answers The ASB workplan
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
The Bottom Line on the New Lease Accounting Requirements
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Online
4.00 Credits
FASB ASC 842, *Leases* explained Understanding lease fundamentals is essential to applying FASB lease requirements appropriately. As such, you'll delve into key concepts that define what a lease is, as well as basic lease accounting topics, such as: Contracts containing leases Lease classification Amortization of the right-of-use asset Impairment considerations Lease presentation and disclosure requirements Comprehensive examples and case studies will guide you through approaches to help you adopt accounting guidance for FASB ASU 2023-01. You'll also review the presentation and disclosure requirements, and other topics, including: Lease versus non-lease components Sales-type lease Direct financing lease Operating lease Lease terminations
AI-Powered Excel: Leveraging AI and ChatGPT for Supercharged Productivity
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Online
1.00 Credits
Learn how to enhance your Excel workflows with AI in this course, "AI-Powered Excel: Leveraging AI and ChatGPT for Supercharged Productivity." Discover the various AI features built into Excel and how to use ChatGPT to create, understand and troubleshoot Excel functions and formulas. Imagine turning two-hour Excel tasks into two minutes of effort! This course will help you streamline your Excel work, research and documentation, saving you time and effort in your day-to-day tasks.
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.
Performing Preparation, Compilation and Review Engagements
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Online
2.00 Credits
Compliance with standards Do you perform preparation, compilation, or review engagements? Staying in compliance with all professional standards surrounding engagements performed in accordance with Statements on Standards for Accounting and Review Services (SSARSs) is essential to your engagements. You'll gain insight into how to perform these engagements in accordance with the relevant guidance. Building a foundation for successful engagements You'll cover several key topics to help you complete preparation, compilation, or review engagements successfully and compliantly. Topics covered include: Frameworks, objectives, and general principles Standards and guidance Documentation