CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
ACPEN: The Head and Heart of Ethics - Featuring Bob Mims and Don Minges
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Online
1.00 Credits
There are multiple facets to ethical choices, including should you use your ‘head’ or your ‘heart’? What are the pros and the cons? How can we balance these opposing views? This seminar outlines the value of; trust, courage, fairness, sensitivity, persistence, honesty and gracefulness – to help us make better ethical decisions. Presented by: Don Minges, Bob MimsType: Live Webcast Replay
ACPEN: K2's Introducing Artificial Intelligence To Human Resources Pros
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Online
1.20 Credits
Artificial Intelligence (AI) is the hottest topic in technology circles today. And for good reason! AI can help all business professionals – including HR professionals – work more efficiently and effectively. AI tools such as ChatGPT, Gemini, and Copilot are proving themselves daily as valuable assets. These tools can help you automate research, draft documents, summarize emails, analyze Excel data, and even create PowerPoint presentations for you. If you haven't yet explored what today's AI tools can do, you'll want to participate in this session to become more productive and efficient with this very practical technology. Presented by: Thomas StephensType: Live Webcast Replay
ACPEN: Employees Today and Tomorrow : Are Employees Assets?
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Online
2.00 Credits
As the managers' role continue to evolve, it is crucial for us to understand the strategic aspects of managing a diverse workforce, beginning with understanding the big trends in employee demographics. We begin with a rhetorical question - asking if employees are assets? GAAP tells us they are not, so discussion will revolve around whether this treatment delivers an unhealthy bias on our view of the people in our organization. What do the most successful organizations believe and why? If you have an opinion as to whether employees are an asset or not, this is a fun session intended to be interactive with participation either live, virtual or both. Presented by: Bob MimsType: Live Webcast Replay
Criminal Tax: How CPAs Bring Value to Defense Attorneys
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Online
2.00 Credits
CPAs can be requested to assist attorneys in litigation support in criminal proceedings. For criminal tax cases, the IRS has recommended prosecution. However, the rules and stakes are different than a simple civil audit. This presentation will focus on how to assist defense attorneys in calculating tax loss, asking the right questions, and probe possible weaknesses in criminal tax investigations. 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 Engaging and Managing Young Professionals
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Online
2.00 Credits
Younger professionals comprise a significant part of the accounting and finance workforce. Whether you are an owner of a small accounting practice or a manager in a multinational accounting firm, it is important to understand the characteristics and expectations of this large segment of the workforce. Research reveals that many of the common stereotypes surrounding young professionals are unfounded and counterproductive. This course provides an understanding of who young professionals are in comparison to their predecessors, the Gen-Xers and baby boomers. Equally important, the presentation will look at common myths regarding young professionals and why understanding this class of employees provides opportunities for your organization to grow and succeed.
Surgent's Ethical Considerations for CPAs
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Online
2.00 Credits
As accounting firms' non-attest offerings to their attest clients become more diversified, such engagements increase firms' exposure to independence violations. In order to thread the needle of providing value-added services and upholding their independence obligations, firms need to have a strong foundational understanding of the applicable ethical and independence rules which govern these engagements. In this course, we'll review the relevant sections of the AICPA Code of Professional Conduct regarding independence, objectivity, and conflicts of interest. The course will focus on the Code's Independence Rule and common threats to auditor's independence. In particular, the course will focus on those unique considerations related to non-attest services, both from the perspective of AICPA interpretations and other applicable rules and regulations. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED.
Surgent's Strategies for Maximizing Social Security Benefits
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Online
2.00 Credits
As Americans live longer and increasingly move away from traditional pensions, Social Security has become the main source of retirement income for many clients. Meanwhile, concerns about solvency and a lack of understanding of key rules have led to confusion and sometimes misguided decisions. This program offers tax practitioners the knowledge they need to help clients make informed choices about Social Security and retirement income.
Surgent's Business Law for Small Business Owners
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Online
4.00 Credits
One of the most intimidating aspects of going into business for yourself is compliance. Tax, employment, and regulatory laws are difficult to navigate, so it often falls on the CPA to know the basics in these areas to help their clients avoid costly litigation. In this course, we will cover basic compliance areas for small business owners. We will look at the main elements of a contract, taxation of entity types, worker classification, property law, and many of the other areas that are often overwhelming for small business owners. By being able to speak to these issues, practitioners will be able to add value and help their small business owner clients grow and thrive.
Surgent's Emotional Intelligence
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Online
4.00 Credits
Recent research shows that emotional intelligence is twice as important as IQ in the development of business leaders. But what's the difference between emotional intelligence (EI) and manipulation? This course is designed to help you understand how EI is linked to leadership success. You'll learn how to assess your own emotional intelligence and how to identify the negative consequences of unmanaged emotions. You'll learn techniques that will improve your self-awareness, self-control, and self-motivation and you'll create a plan that increases your EI so that you can achieve optimal results in your relationships with others.
ACPEN: Just Ask Why - Searching for Answers: Generating Solutions
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Online
4.00 Credits
Breaking the Wall of blind acceptance; avoiding habitual complacency and Yoking the dots between cause and effect. Presented by: William O’BrienType: Live Webcast Replay
ACPEN: K2’s Better Productivity Through Artificial Intelligence And Automation Tools
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Online
4.00 Credits
Unlock the incredible potential of Artificial Intelligence (AI) and automation tools to revolutionize your business operations. Imagine boosting productivity and accuracy effortlessly with cutting-edge technologies. Generative AI tools like ChatGPT and Gemini are your new best friends for conducting research, drafting reports, and crafting correspondence. Meanwhile, Microsof's Power Automate platform and tools, such as Zapier, can elevate your efficiency to levels you never thought possible. Join our session to modernize your workflows and harness these powerful tools. You'll dive into practical applications of today's AI and automation technologies, moving beyond the basics to streamline workflows, enhance internal controls, maximize productivity, and even boost team morale. Additionally, we'll guide you through potential pitfalls and help you avoid common mistakes when using these tools. This session is a must-attend for anyone looking to stay ahead in the fast-paced business world. Don't miss out on this opportunity to transform your operations and achieve unparalleled efficiency. Sign up today and take the first step towards a smarter, more productive future! Presented by: Thomas StephensType: Live Webcast Replay
Disrupt to Dominate: Mastering Change Leadership
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Online
4.00 Credits
In an era defined by rapid change and uncertainty, effective leadership requires more than just managing teams; it demands the courage to disrupt and innovate. This course is your blueprint for transforming potential chaos into a strategic advantage and is designed for leaders at all levels-whether you're a seasoned CEO, an ambitious small business owner, or an individual contributor aspiring to influence greater change. You'll gain the insights and tools needed to not only adapt to change but to lead it effectively and confidently. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Technology Trends for CPAs and CFOs: 2026 Update
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Online
2.00 Credits
Believe it or not, AI is not the only mega trend in the information technology landscape. There are many other trends that enable and leverage the power of AI. As a CPA professional, it is imperative that you develop a baseline understanding of the key technology trends that are impacting businesses across the board. This course will provide the update you need to help you understand the nature of the key technologies and the role they play. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Forensic Accounting: Crafting Expert Reports
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Online
4.00 Credits
When forensic accountants are hired to conduct an analysis and investigations, they are commonly expected to write a report. This report can be short or long, depending on the circumstances. This presentation is how to write an effective expert report that will withstand scrutiny of both parties of litigation and the court. The presentation will also include best practices, ethics, and components of an effective report. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Written Information Security Plans
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Online
1.00 Credits
This course provides a comprehensive overview of Written Information Security Plans (WISP), focusing on their purpose, requirements, and implementation. Starting with the 2024 PTIN renewal season, all PTIN holders must certify they have a WISP and have trained employees, staff, and contractors as necessary. Participants will explore the history and legal foundation of WISP under the Gramm-Leach-Bliley Act, and how compliance is enforced through Circular 230, AICPA Statements of Standards, and Federal Trade Commission (FTC) regulations. Attendees will gain practical guidance on writing an effective WISP and ensuring compliance with due diligence standards for data security. Presented by: Mary Jane HouraniType: Live Webcast Replay
ACPEN: Before You Let Them Go: A Whole Brain Approach to Helping Team Members with ADHD Thrive in Your Organization
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Online
1.00 Credits
Many employees with ADHD struggle with productivity. It’s heart-breaking to feel you have to let a team member go due to lack of performance. This course is for HR Professionals and Team Leaders who want more tools in their tool belt to help improve retention with ADHD team members. You will learn whole brain strategies to help your team members with ADHD improve performance, so they can not only survive but thrive. This innovative science-based approach is designed to help people with ADHD get more done in less time with a process designed with their creative brain in mind. Presented by: Christine WilsonType: Live Webcast Replay
ACPEN: Revenue Recognition Determine the Transaction Price Part 2
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Online
1.00 Credits
The new revenue recognition standard outlines five steps for proper compliance. At the surface, these steps seem simplistic. However, there are many considerations that should be considered within each step based on your process and industry. Previous courses in this series have covered the standard at a high level and evaluated step one and two of the standard. They are: Understanding the Revenue Recognition Standard Revenue Recognition: Identify the Contract - Part One Revenue Recognition: Identify the Contract - Part Two Revenue Recognition: Identify Performance Obligations – Part One Revenue Recognition: Identify Performance Obligations – Part Two Revenue Recognition: Determine Transaction Price - Part 1 Revenue Recognition: Determine Transaction Price - Part 2 Revenue Recognition: Allocate the Transaction Price Revenue Recognition: Recognize Revenue This segment is designed to evaluate Step Three of the new model dealing with Determining the Transaction Price. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Communicating in a Virtual and Live Environment – Numbers Matter But So Do Words
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Online
2.00 Credits
People fear presenting more than they do “death”. Communicating numbers is a scary proposition to overcome for both the presenter and the recipients. This course is designed to enhance the communication skills of CPAs and CFOs by emphasizing the importance of understanding and mastering the facts before delivering any presentation, understand the key elements of presenting a narrative, and provide examples to engage live and virtual teams in effective numbers presenting. The goal is to equip financial professionals with the tools needed to overcome fears and provide the best practices research on all types of presentations-from communicating complex financial information effectively to conducting a casual virtual meeting. This is a fun session intended to be interactive with participation either live, virtual or both. Presented by: Bob MimsType: Live Webcast Replay
ACPEN: 2026/27 Governmental Auditing Update: Yellow Book & Uniform Guidance
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Online
2.00 Credits
This comprehensive course provides a focused update on key auditing developments affecting governmental and Single Audit engagements. The course integrates recent changes to the Yellow Book issued by the U.S. Government Accountability Office with major updates to Uniform Guidance and related Single Audit requirements. Participants will begin with an overview of significant revisions to the 2024 Yellow Book, including changes related to quality management, key audit roles, and effective dates. The course also addresses the GAO's implementation delay and its implications for audit planning, along with recent updates to the Green Book that may affect internal control considerations for governmental entities and Single Audits. The course then shifts to recent developments affecting Single Audits, including the 2024 Uniform Guidance overhaul, updates to Appendix B of the AICPA GAS/Single Audit Guide, and guidance issued through the Office of Management and Budget (OMB). Reporting-related changes, including the transition to SAM.gov-based reporting, are also discussed. Designed for auditors working with governmental entities and federal awards, this course helps participants understand how recent auditing and compliance changes intersect-and what to monitor as expectations continue to evolve. Presented by: Melisa GalassoType: Live Webcast Replay
ACPEN: Accounting for Credit Losses – Getting to Know CECL
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Online
2.00 Credits
The accounting for credit losses has changed significantly as a result of ASU 2016 13. While some practitioners believe this update applies only to financial institutions, it also impacts many other entities with financial assets such as loans and trade receivables. In this course, Jeff explains the concept of CECL and how it is used to account for credit losses. The course focuses primarily on the accounting, while incorporating enough finance concepts to provide context and understanding of the standard. In addition, the course provides practical insight on coordinating the efforts of the accounting staff with those of the finance department. As in all his courses, Jeff incorporates a light and engaging approach to help maintain focus. Presented by: Jeff SailorType: Live Webcast Replay