CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Seeing Beyond the Numbers: Analysis for CFOs & Controllers
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Online
4.00 Credits
Financial statements are a window into what is going on in the day-to-day operations of the company. They help us see what the company's strengths and weaknesses are. However, financial statements can often have different messages depending on the user. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Ethical AI Practices for CPAs: Ensuring Responsible Use
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Online
2.00 Credits
Explore the ethical implications of using generative AI. This course addresses potential risks and dilemmas, providing guidelines to ensure responsible and compliant integration. Learn how to balance innovation with ethical obligations to maintain trust and integrity. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
The Ethics of Care in the Workplace
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Online
2.00 Credits
Ethics involve relationship to self, others, and the world in which we live. In the busyness of our world we often act out of habit without realizing that what we do truly matters. We matter! This session explores ethical values and principles as they apply to creating an Ethic of Care in the workplace with specific emphasis on compassion, accountability and respect. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Leveraging ChatGPT for Innovative Business Advisory Services
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Online
2.00 Credits
In this cutting-edge course, participants will gain a deep understanding of how to leverage ChatGPT, OpenAI's powerful language model, to innovate and enhance business advisory services in the accounting sector. The course integrates theory and practice, demonstrating how various enterprise evaluation methodologies can be applied in conjunction with ChatGPT for increased business analysis efficiency, profitability, and growth. It also provides hands-on training for implementing these techniques in real-world scenarios. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Common Financial Statement Disclosures
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Online
2.00 Credits
Financial statement disclosures are important to provide the information necessary for financial statement users to make economic decisions. Disclosures further explain and clarify information provided in the basic financial statements, but also provide critical information about subsequent events, litigation risk, and other concerns. This course focuses on the most common financial statement disclosures for small- or medium-sized nonpublic entities. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Calculating the Retirement Need
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Online
1.00 Credits
For most people, funding their own retirement is the largest expense they will ever have. Due to advances in medical technology and overall healthier lifestyles, it is not unusual for someone to live 30 years or more in retirement. In this course, we will discuss how to quantify and calculate the retirement needs of the client. We will talk about time value of money concepts, how to help clients quantify their retirement goals, and even how to address risk perceptions. By doing this, we will allow practitioners to be able to better address client questions and frame trade-offs when necessary. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Behavioral Finance Biases
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Online
1.00 Credits
If you have been a practitioner for any length of time, you know that there is often a difference between what clients should do and what they actually do. Have you ever wondered why that is? In this course, we will explore how we make decisions with less-than-perfect information. Through real-life examples and case studies, we will examine common behavioral biases and how to deal with them. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ChatGPT and Advanced Financial Analysis for Accountants
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Online
2.00 Credits
This course provides a concise overview of how to utilize ChatGPT for advanced financial analysis in accounting. The session reveals how to combine sophisticated evaluation and interpretation of financial data with the cutting-edge AI capabilities of ChatGPT. Aimed at enhancing the understanding of an entity's performance, predicting future financial health, and aiding in informed business decision-making, this course goes beyond basic financial statement analysis to include a wide array of techniques and tools. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Hot Topics Accounting Update - 2026
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Online
2.00 Credits
Many accountants desire to have a quick overview of only the most current issues in accounting and financial reporting. This course will provide an executive summary of the most important changes in U.S. GAAP. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Al Capone to Cybercrime: The Journey of IRS Special Agents
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Online
4.00 Credits
Since 1919, the Internal Revenue Service had a civil and criminal function in the United States tax system. Little do people know, the IRS has an elite criminal function that started with five United States Postal Inspectors. From its early days in taking down Al Capone to now solving cybercrimes, the IRS special agents are tasked with investigating tax fraud, money laundering, and other white collar crimes. This presentation will show you the importance of this law enforcement function, the training, techniques, expertise, and actions that cause them to be known as the "world's finest financial investigators." This presentation has been prepared by a 20 year veteran with the IRS-Criminal Investigation. The presenter investigated crimes, and trained and mentored other special agents. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Untying the Knot: Taxes & Divorce
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Online
8.00 Credits
Description: Divorce brings emotional and financial challenges and navigating the tax implications can be one of the most complex aspects. This in-depth, 8-credit webinar, Untying the Knot: Taxes and Divorce, is designed to equip tax professionals with the knowledge and strategies needed to guide clients through the intricate tax issues that arise during and after divorce. What You'll Learn: This comprehensive session will cover critical topics, including: - Filing Status: Determining the correct filing status during and after divorce. - Qualified Domestic Relations Orders (QDROs): Tax implications of dividing retirement accounts. - Back Taxes: Strategies for addressing unpaid tax liabilities during and after divorce. - Offers-in-Compromise & Installment Agreements: Resolving tax debts with the IRS. - Currently-Not-Collectible Status: Understanding when and how to use this option. - Innocent Spouse & Injured Spouse Relief: Protecting clients from unfair tax liabilities. - Lien Discharges & Subordinations: Managing IRS liens on property during divorce. - Reasonable Compensation: Evaluating fair compensation in divorce-related business valuations. - Case Studies: Explore unusual and complex tax issues in divorce through real-world examples. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Partnership/LLC Taxation: Tax Basis Capital Accounts
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Online
2.00 Credits
This program addresses the most recent developments impacting partnerships operating as LLCs, with a focus on legislative, administrative, and tax form changes. Emphasis will be placed on partners "tax basis" capital accounts, now required for tax form reporting. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Understanding Internal Control Constructs
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Online
4.00 Credits
Organizations of all sizes often fail to successfully install needed foundational components of an internal control system. Whether large or small, entities must view policies, procedures, and all controls in a wholistic manner in order to develop a system of controls that will keep the entity on its intended course. Moreover, those that design policies and procedures benefit by knowing why control measures are necessary. This session sets forth internal control concepts and explains the importance of strong internal control policies. It provides an understanding of the interrelated nature of all controls created by any organization. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
The Bookkeeper Goes to Prison
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Online
2.00 Credits
This course profiles Brenda, a financial executive from the state of Washington. Despite earning her college degree, Brenda did not find employment in her area of study. Instead, she landed a series of dead-end jobs. Business reversals frequently led to the loss of employment. When a company that she knew to be unethical offered her an executive position that included bookkeeping tasks, including overseeing all finances, she accepted. While on the job, Brenda saw owners of the company misappropriating funds. Rather than reporting the fraud, she created an elaborate scheme to benefit herself - without the owner's knowledge. Her bad decisions led to a guilty plea for wire fraud, after authorities accused her of absconding with more than $600,000 in corporate funds. A prison term of 20 months followed. Listen and learn from Brenda's experience. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
2026/27 Annual Update for Accountants & Auditors
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Online
4.00 Credits
This comprehensive annual update brings together key accounting and auditing developments affecting accountants and auditors across industries. The course combines recent standard-setting activity issued by the Financial Accounting Standards Board with major audit and attestation updates from the AICPA, providing a well-rounded view of changes impacting financial reporting and engagement performance. Participants will begin with an overview of recently issued and upcoming Accounting Standards Updates (ASUs), including standards effective for December 31, 2026 year-ends for public companies, private entities, and not-for-profit organizations. The course also highlights issued ASUs with future effective dates and provides high-level insight into recent exposure drafts to support implementation planning. The course then shifts to auditing and attestation developments, including the next phase of quality management with a focus on monitoring and remediation requirements. Participants will also review recent and proposed standards affecting audit, attestation, and consulting engagements, including SSAE No. 24, SSARS No. 26, exposure drafts related to confirmations and fraud, and SAS No. 149 addressing group audits. Designed for preparers, auditors, and firm professionals, this course helps participants understand how recent accounting and auditing changes intersect-and what to watch for as standards and expectations continue to evolve. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
How Changes in Business Methods Affects Internal Control
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Online
8.00 Credits
New Technology, the move toward telecommuting, the widespread adoption of electronic documentation, and a wide range of other factors have significantly and forever changed the way business is conducted. It should go without saying that changes in tools and methods lead to upheaval in any organizations internal control system. In this session, we look at all the changes that are occurring and discuss what's coming in the not too distant future. The material then looks at how internal controls have been affected and what other updates are on the horizon. Anyone trying to use controls to keep their organization efficient and secure should consider this session because the rate of change to both operational methods and control processes has been and will continue to be incredible. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Build Better Budgets: Fundamental Techniques
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Online
2.00 Credits
This session provides insights for enhancing the preparation and utilization of budgets. Seasoned accountants will benefit from a refreshed awareness of popular techniques. Budding financial professionals will obtain novel insight regarding fundamental budgeting concepts. All participants will develop an appreciation for the holistic nature of budgeting as an integral tool for planning and control. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
The Future of Audit: Technology, Talent & Transformation
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Online
1.00 Credits
The audit profession stands at a critical inflection point, facing unprecedented challenges from technological disruption, evolving regulatory landscapes, and workforce transformation. This comprehensive course, based on the Pennsylvania Institute of CPAs' groundbreaking research report "The Future of the Audit: Building Relevance and Sustaining Quality," provides auditors with essential insights and actionable strategies to navigate these seismic shifts. Through expert perspectives from industry leaders including PCAOB board members, Big Four executives, and audit committee chairs, participants will explore how artificial intelligence, blockchain, and data analytics are fundamentally reshaping audit practices while creating new opportunities for value creation and risk assessment. Beyond technology adoption, this course addresses the pressing talent crisis facing the profession and offers practical solutions for building a future-ready workforce. Participants will learn how to leverage emerging technologies to enhance audit quality, understand the implications of regulatory modernization including the concept of "regulatory sandboxes," and develop strategies for attracting and retaining top talent in an increasingly competitive market. Whether you're a partner in a small firm, a manager in a large organization, or an audit professional seeking to future-proof your career, this course provides the roadmap for maintaining relevance, ensuring quality, and thriving in the evolving audit landscape. You'll leave with concrete action steps for immediate implementation and a clear vision for transforming your audit practice to meet the demands of tomorrow's financial ecosystem. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
AI 101 for CPAs: Core Concepts and Practical Applications
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Online
2.00 Credits
New to AI? Start here. This beginner-friendly course explains how generative AI works, what terms like "LLM" and "agentic AI" really mean, and how CPAs can safely put these tools to use. You'll leave with a solid understanding of AI fundamentals and how they apply to accounting, tax, and finance. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Accounting & Attestation for ESG
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Online
2.00 Credits
Environmental, Social, and Governance (ESG) reporting has become an increasingly important area of focus for standard setters, regulators, and stakeholders. This course provides an overview of how ESG considerations intersect with accounting and attestation services, with attention to developments affecting both preparers and assurance providers. Participants will review current ESG-related initiatives and projects underway at the Financial Accounting Standards Board, Governmental Accounting Standards Board, and the AICPA. The course also explores the types of services CPAs may provide in connection with ESG reporting, including advisory and attestation engagements, and discusses how these engagements differ in scope and responsibility. Designed for CPAs seeking to understand the evolving ESG landscape, this course helps participants recognize where ESG fits within existing professional standards and how CPAs can support organizations seeking credibility and assurance over ESG information. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.