CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Surgent's Fraud In Single Audits
-
Online
4.00 Credits
With all the planning, procedures, and reporting involved in a single audit, sometimes things can slip through the cracks. But what if the thing that slips through is fraud? Compiled from news releases, court records, and the thrilling annals of the Federal Audit Clearinghouse, this course tells the tale of seven real-world frauds that seemingly dodged detection in the single audit process. Leveraging the incredible gift of hindsight, this course is designed to raise your awareness and sharpen your focus on the potential for fraud in single audits!
2026/27 Annual Update for Not-for-Profit Accountants & Audit
-
Online
4.00 Credits
This comprehensive annual update brings together key accounting, auditing, and compliance developments affecting not-for-profit organizations. The course integrates recent standard-setting activity, audit and attestation updates, and Single Audit developments to provide a practical view of changes impacting nonprofit financial reporting and oversight. Participants will begin with an overview of accounting developments affecting not-for-profit organizations, including recently issued Accounting Standards Updates (ASUs) from the Financial Accounting Standards Board and an introduction to the International Non-Profit Accounting Standard (INPAS). Emphasis is placed on understanding the purpose and structure of INPAS and how it compares conceptually to U.S. GAAP requirements for NFPs. The course then shifts to auditing and attestation developments from the AICPA, including the next phase of quality management with a focus on monitoring and remediation responsibilities. Participants will also review recent and upcoming standards affecting audit, attestation, and consulting engagements, including updates related to SSAEs, SSARSs, exposure drafts on confirmations and fraud, and changes affecting group audits. Finally, the course addresses recent developments impacting Single Audits for not-for-profit organizations receiving federal funding. Topics include the 2024 Uniform Guidance overhaul, updates to Appendix B of the AICPA GAS/Single Audit Guide, recent guidance issued through the Office of Management and Budget (OMB), and reporting changes related to SAM.gov. Designed for nonprofit preparers, auditors, and financial leaders, this course helps participants understand how recent accounting and auditing changes intersect-and what to monitor as requirements 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.
ACPEN: Written Information Security Plans
-
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: Revenue Recognition Determine the Transaction Price Part 2
-
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: HR Investigations – Episode 3 – Gathering-Analyzing-Reporting
-
Online
1.00 Credits
Human Resources professionals are often tasked with investigating allegations of employee misconduct, discrimination, and others. Investigation training is traditionally presented from the position of an outsider looking in, such as a governmental agency, law firm, or private investigator. HR investigations require similar skills, but the environment and the approach are quite different. This session provides best practices for gathering and analyzing evidence and reporting the investigation results. Attendees will end the session with takeaways to immediately implement in future HR investigations. Three of three Episodes in the series. Presented by: Daniel PorterType: Live Webcast Replay
ACPEN: The Controllership Series - The Role of the Controller in ESG
-
Online
1.50 Credits
Why do for profit organizations exist" To make money!!!!! What a great concept. But if the organization does not have the proper collections and credit procedures in place, they may not be able to access that money. Hence the importance of the credit and collection process. Credit and collections are critical areas for the financial statement controllers. Customer credit is a form of payment that allows small business customers to purchase a product or service before paying for it in full. The process works similarly to the way a credit card does - you procure something and pay it back later. Collections is a term used by a business when referring to money owed to that business by a customer. When a customer does not pay within the terms specified, the amount of the bill becomes past due and is sometimes submitted to a collection agency. The sales and collection process includes business activities related to selling products and services, maintaining customer records, billing customers, and recording payments from customers. It also includes activities necessary to manage accounts receivable, such as aging accounts and authorizing credit. This course delves into the topics that impact the sales, credit and collections process for management. We discuss strategic steps management can take to ensure their processes are efficient and that they are able to actually collect their revenue. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Sarbanes-Oxley 20 years later - Sourcing Emerging Risks Part 2
-
Online
1.80 Credits
It would be amiss to not recognize that the passage of time has changed our world. Think of various events such as economic change, technological evolution, the pandemic etc. These are just a few of the changes that may have impacted the manner in which we execute some of the processes outlined in the SOX legislation. In this segment we will focus on sourcing of emerging risks by utilizing to COSO principles. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: The AB5s of Employees and Independent Contractors
-
Online
2.00 Credits
This course explores the tests used to determine whether a worker is properly characterized as an employee or an independent contractor for tax purposes, with a focus on the cost of getting it wrong and possible Section 530 relief. The game changing impact of the Dynamex case and AB5 will also be discussed. *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 terri.storer@acpen.com Presented by: Doug Van Der AaType: Live Webcast Replay
ACPEN: 2026/27 Governmental Auditing Update: Yellow Book & Uniform Guidance
-
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
-
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
ACPEN: Tactical Finance Leadership – Building the Finance Team of Tomorrow
-
Online
2.00 Credits
The finance function is changing rapidly, driven by technology, demographics, and evolving business expectations. This session focuses on the tactical leadership skills CFOs and CPAs need to build and lead high-performing finance teams in the years ahead. Participants will explore how roles, skills, and expectations are shifting, and how leaders can prepare their teams for increased automation, real-time reporting, and greater strategic involvement. The session blends practical leadership guidance with forward-looking insights. Presented by: Bob MimsType: Live Webcast Replay
ACPEN: The Seven High Quality Questions that Lead to Success & Solutions
-
Online
2.00 Credits
“How will I EVER get this all done?" It’s a question I often hear from clients and on a particularly stressful day, I can hear myself saying these words! Instead of helping us focus, it's a question that leads to stress, anxiety and overwhelm! Regardless of where we are in business and in life, we will run into challenges and problems as we navigate business growth, leadership, work life balance and our quest for success and happiness. This workshop will explore the 7 HIGH QUALITY questions that lead to relief, enthusiasm and success. It will be an interactive exploration that will leave you with a game plan to use right away, as well as an opportunity to practice the mindset that the most successful and happiest people use daily. This program is for both the entrepreneur who wants to be more effective in their day as well as team leaders who want to stand out in their organization. For the business owner or staff member you can expect a new way to work with your day so that it's profitable, productive and happier. For leaders, you will learn new up- leveled skills to increase your efficiency, communication and productivity. You and your team will shine. Your staff will feel appreciated and connected to their value as well as the company's goals. Albert Einstein said 'we can't solve our problems with the same thinking we used when we created them'. The quality of your question will impact the quality of your solution. Learn the 7 questions that take you from confused and frustrated to creative and focused. Presented by: Joy PrincipeType: Live Webcast Replay
Hot Topics Audit & Attest Update - 2026
-
Online
2.00 Credits
Many public accountants desire to have a quick overview of only the most current changes to professional and ethical requirements. This course will provide an executive summary of the major changes in audit and other attest requirements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event. 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 Time Management for Professionals
-
Online
2.00 Credits
The phrase "time management" is misleading. No one manages time. Instead, we manage events in our lives which consume time. Like money, time is both finite and valuable; it should be budgeted and used wisely. Those individuals who "manage" or budget their time wisely often are more productive, less stressed, and able to achieve their goals more effectively than others. Professionals by nature place a high value on their time. Still, successful time management strategies vary based upon the personality, motivation, and discipline of each individual. This course provides simple, practical, and powerful techniques that help professionals work efficiently and achieve better balance in their lives. Successful time management skills also reduce the risk of burnout, which in turn improves the likelihood of achieving success in any endeavor.
ACPEN: Federal Tax Update for Individuals with Doug Van Der Aa
-
Online
4.00 Credits
This program will address recent legislation, rulings and developments affecting individual taxpayers and provide practitioners with a comprehensive update for the upcoming tax season. *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 terri.storer@acpen.com Presented by: Doug Van Der AaType: Live Webcast Replay
ACPEN: Project Management for Tax Preparers: Improving Workflow, Efficiency, and Client Service
-
Online
4.00 Credits
This course provides tax professionals with a framework for applying project management principles to tax preparation engagements. Participants will explore the full client lifecycle, from onboarding through workflow execution and delivery. The course emphasizes improving efficiency, reducing bottlenecks, and enhancing client communication while managing risks in a deadline-driven environment. Presented by: Arthur WernerType: Live Webcast Replay
Fundamentals of Form 1040 -- Business
-
Online
4.00 Credits
This course builds on the foundational knowledge from Part 1, Fundamentals of the 1040 - Core Concepts. It expands into business income taxation and additional reporting requirements. Participants will learn how to accurately report self-employment income, income from pass-through entities on Form 1040. This course covers Schedule C, Schedule E, and essential forms such as Form 7203 and Form 7217 to ensure accurate tax preparation for clients with business activities. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
How AI Is Automating Internal Control
-
Online
4.00 Credits
The term "artificial intelligence" (AI) has become mainstream and while most have a layperson's understanding of AI, few know the depth and breadth of this technology's capability. AI is affecting just about everything in business and in people's personal lives. The operation of an internal control system is also changing because of this incredible advancement. This session explains what AI is and how it works and then goes into detail about how it can be applied to a system of internal control. The material speaks about changes occurring in today's world as well as what's coming in the not-too-distant future. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ChatGPT Vision for Financial Analysis
-
Online
2.00 Credits
This course offers an in-depth exploration of the "vision" capabilities of ChatGPT specifically tailored for accountants. The session demonstrates how artificial intelligence can interpret and analyze visual content to revolutionize financial management. The curriculum covers a wide range of applications, from understanding GPT Vision and its unique benefits to leveraging aerial and street view imagery for comprehensive financial analysis. Through detailed case studies, participants will learn how to access and utilize GPT Vision effectively, incorporating it into tasks like data visualization, text and object recognition from images, and the use of descriptive, diagnostic, predictive, and prescriptive (DDPP) analysis methods to enhance decision-making processes. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: K2’s Ten PDF Tips You Need To Know
-
Online
1.00 Credits
Portable Document Format (PDF) documents are everywhere! Yet few know how to work effectively with these documents. If you are interested in working more effectively and efficiently with PDFs, this session is for you. In this session, you will learn valuable tips you can use to assist you with creating, editing, and securing PDFs. You will also learn how to convert PDFs to fillable forms and secure PDFs, among other features. Don't miss this chance to learn ten PDF tips you need to know to increase your ROI on PDFs. Presented by: Thomas StephensType: Live Webcast Replay