CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Getting the Most When Selling a Business: Little Details to Get Top Value
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Online
2.00 Credits
Every business will be sold eventually. When you have built a great business and decide to move on – you want the most you can get for that terrific organization! What are the steps to take to maximize the value realized? What do buyers really want? What are the three levers to achieve maximum value? If you want top dollar, preparing to sell takes years of planning. This seminar helps CEOs, entrepreneurs, CFOs, Board members, controllers, and their advisors prepare for a successful sale of the organization to maximize shareholder value. We will outline the process to get the most bang for the buck. Proper exit planning demands planning and time.
Cryptocurrencies for the CFO: Explaining Blockchain
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Online
2.00 Credits
What exactly is cryptocurrency and its cousin named blockchain? Are they here to stay? This session will provide a big picture examination of the technologies and currencies by explaining how we got here. We discuss the systems and technical aspects of cryptocurrencies and blockchain. What is the broad view of the technologies that currently do, and will continue to, impact our workplace and lives?
Cybersecurity: Protecting Your Firm's Data and Reputation
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Online
2.00 Credits
Cybersecurity protection of digital data continues to be a top priority for CPAs. The cyber threats continue to increase and are becoming more sophisticated with the advent of AI technology. The first step is to understand what the primary threats are, the potential damage they can inflict, and, most importantly, how to mitigate the risks. This course will prepare you have informed conversations with your IT service providers to ensure you are employing best practices in cybersecurity protection. 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.
Surgent's Annual Update for Defined Contribution Plans
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Online
2.00 Credits
This course will provide a general understanding of the current and prospective reporting and disclosure requirements for employee benefit plans. Participants will be provided with an insight into the common errors and mistakes made by auditors and plan administrators. Results from the Department of Labor's ("DOL") audit quality study will be discussed and reviewed. This material will provide auditors and plan administrators with up-to-date information regarding defined contribution plans auditing, reporting and disclosure requirements.
Surgent's Marijuana: A Generalized Business Viewpoint
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Online
2.00 Credits
Each year, more states legalize cannabis (i.e., marijuana) for medical or recreational purposes. As legalization grows, so too does the cannabis industry. While some financial professionals have stayed away from this growing sector of the economy, others have embraced the opportunities the cannabis industry has to offer. The legalization of cannabis brings with it a complex regulatory landscape, which includes strict compliance with federal and state regulations. However, the complexity of this emerging market provides opportunities for accountants and other financial professionals. Behind the cannabis dispensaries are scores of related business sectors including food production, retail, farming, and chemical production, as well as facilities, design, and construction. Simply stated, the commercialization of marijuana offers financial professionals an opportunity to participate in an industry expected to reach $73 billion worldwide within six years.
Surgent's Taxation of Tips and Overtime Under OBBBA
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Online
2.00 Credits
Arguably the most discussed topics to come out of the One Big Beautiful Bill Act (OBBBA) are the taxation of tips and overtime. Practitioners need to understand these provisions now, as they are effective for 2025 tax returns. This program provides practitioners with the background currently available to advise clients regarding these two important tax developments. Both employers and employees need to understand these timely changes to taxation.
Surgent's Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Distributions, and Selling Shares
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Online
2.00 Credits
S corporation taxation has a lot of pieces. There are helpful elections you can make that can potentially save your client money, but there are also rigid rules to adhere to. For example, if there is more than one class of stock, it can terminate the S corporation election. Learning how to successfully navigate these rules can make all the difference. In this course, we will discuss some of the more common specialty areas experienced by practitioners — late filing relief for S corporation elections, disproportionate distributions, and selling S corporation shares. While these items may not come up on every single Form 1120-S, you will be able to add more value to clients when they do.
Surgent's Employer's Handbook: Health Care, Retirement, and Fringe Benefit Tax Issues
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Online
4.00 Credits
The employer-employee relationship strains both sides in uncertain times, and businesses need CPAs, controllers, and other advisors to provide understanding of the complex legal, tax, and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area.
The Big Beautiful Bill: Tax Reform 2025 and What's Ahead
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Online
4.00 Credits
What The Big Beautiful Bill Means for You and Your Clients: Breaking Down Key Tax Provisions The “Big Beautiful Bill” is the most significant tax law package since the TCJA, and it’s now law. With dozens of TCJA provisions made permanent and plenty of new rules introduced, this session is packed with critical content for tax professionals. You’ll walk away understanding what’s changed, what’s new, and what to prepare for across individual, business, and estate taxation. Art Werner breaks down key topics like bonus depreciation, enhanced 199A deductions, Trump accounts, SALT cap changes, estate planning, charitable limits, 1099-K thresholds, and much more. He’ll also examine areas with future sunsets, business incentives, and international tax provisions that could impact clients at all income levels. *Please Note: If you need credit reported to the IRS for this IRS-approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com
Smart Formula Selection in Excel: What to Use When
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Online
2.00 Credits
Excel gives you multiple ways to solve the same problem - but which formula is the right one? This course teaches a decision-based approach to function selection, helping you confidently choose between similar and competing functions. Through real-world examples and side-by-side comparisons, you'll learn when IFS or SWITCH is cleaner than nested IFs, how SUMPRODUCT can help with complex summarizing data, how to use LET in place of defined names, and much more. Ideal for professionals who want to make smarter, faster formula choices that are easier to maintain and audit. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Steps to Stop External Fraud
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Online
2.00 Credits
Until recently, a percentage of organizations discounted the risk related to external fraud attempts. Most were only concerned with protecting physical assets such as inventory or fixed assets. However, because of the many highly publicized corporate hacking events, such as the ones that affected the Colonial Pipeline and JBS Meats, more attention is being paid to external fraud risk of all types. In this session, we look at what is included in a definition of external fraud and then delve into specific control issues that can give rise to increased risk. We then discuss measures that organizations can employ to help reduce exposure to external attacks. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
COSO's Internal Control Framework Essentials
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Online
3.50 Credits
COSO framework overview Gain an overview of COSO's internal control framework comprising five components and their related principles. Learn how to evaluate the control environment, risk assessment, control activities, information and communication, and monitoring activities at your or your client's entity. Through real-life examples, enhance your understanding of how to apply the framework as it relates to financial reporting whether you are an auditor or entity management.
Surgent's You’ve Got This: An Introduction to Yellow Book and Single Audits
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Online
4.00 Credits
If you work with governments or not-for-profits, mastering the fundamentals of Yellow Book and single audits is essential. This beginner-friendly course breaks down the key requirements of the Yellow Book and the Uniform Guidance for Federal Awards into clear, manageable concepts. You'll learn the essentials of performing Yellow Book and single audits with confidence—building a strong foundation, boosting your understanding, and equipping you to conduct audits efficiently and effectively.
Comprehensive Accounting and Financial Reporting Update
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Online
4.00 Credits
This course covers recently issued accounting and financial statement reporting standards from the Financial Accounting Standards Board. Key implementation challenges and experiences from public company filings will be identified. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Mastering The Three Pillars of Cybersecurity: Exploring the Technology Pillar
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Online
1.00 Credits
Are you looking to fortify your practice against the ever-growing threats in the digital landscape? Join us for the second installment of our exclusive webinar series, "Mastering Cybersecurity," brought to you by Practice Protect. In today's digitally connected world, the need for comprehensive cybersecurity is paramount. With cyberattacks becoming more sophisticated, it's crucial to stay ahead of the curve in protecting your sensitive client data. This webinar series is designed to equip CPAs with the knowledge and tools needed to secure their practices and client information effectively.
The Hardest Ethical Dilemma! Why Revenge Will Always Backfire, featuring Bob Mims and Don Minges
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Online
1.00 Credits
We believe in fairness. When others do wrong, and their action hurts us - the natural reaction is to fight back and seek retribution. Simple human nature and we are all human. We want fairness and want to fight back, but this is one of the toughest ethical dilemmas we all face. What should we do and what we do are not always the same. What if being nice, or specifically being a positive best version of yourself, makes you a more effective leader? Ethical leadership is effective leadership. That’s what Dr. Cohen, noted psychologist, transformational speaker, executive coach, and author of Be The Sun, Not The Salt, has been teaching organizations to do for years. Dr. Cohen’s work is based on scientific studies of human behavior broken down into simple, easily digestible pillars structured around the Heliotropic Effect. In this webcast we will discuss Dr. Cohen’s path to this work, what the Heliotropic Effect is, and how Be The Sun, Not The Salt is the perfect reminder to Do More of That every day.
Creating Terrific Equity Compensation Plans: Beware of the Pitfalls
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Online
2.00 Credits
In today’s business world, there is a war for talent and organizations with the best talent will win. We clearly need to motivate talented personnel. Equity compensation plans are useful to retain, reward and recruit. The GAAP and tax accounting for equity compensation plans is not static and decisions that you make during plan set-up can have major consequences to your organization’s bottom line and your management team’s personal tax situations. We will review nuances and details that impact proper accounting. Whether you are the CFO or CEO who has not been happy with prior equity compensation plans or the accountant who performs the intricate analysis and detailed accounting for these plans - this session will help you understand the issues and get it right the first time.
Common Audit and Financial Reporting Deficiencies in State and Local Governments
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Online
2.00 Credits
Common Audit and Financial Reporting Deficiencies in State and Local Governments, is a 2 hour webcast detailing many of the more common mistakes that auditors and accountants are making in either the preparation of their annual financial statements or the audits of such financial statements. Deficiencies in audit standards (AICPA, GAO, Single Audit) and preparation standards (GASB) noted in this webcast are driven by the most recent results found in audit organization peer reviews, workpaper or desk reviews, and various organizations checklists for oversight.
Accountants and Malpractice: Can We Get Sued for This?
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Online
2.00 Credits
This seminar reviews situations in which a CPA or accounting professional may be in danger of being sued. We cover common law causes of action, such as negligence, and the relevant standards and case law defining what constitutes reasonable practitioner behavior. This course is ideal for lawyers, CPAs, EAs, tax preparers, accountants and insurance personnel. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.