CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Women's Conference
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St. Louis
6.50 Credits
Join MOCPA for this interactive forum designed to educate and inspire change on behalf of women. This event will help you: Strengthen your skills as a leader; Build a sense of empowerment; Expand your network of other influential females; Grow your confidence and communication skills; and Develop positive routines for physical and mental health. Event includes cocktails and conversations after presentations. Consider hosting a firm or company table, and making it your own team’s retreat! Purchase a table of 6 for $1,100. If you have more than 6 people but not enough for a full second table, additional attendees will be at a discounted rate. Contact Leslie Colegg at lcolegg@mocpa.org or 314.392.5817 to take advantage of this deal!
ACPEN: Cooking Up Success: CPA Clara's Recipe for a Modernized Firm
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Online
1.00 Credits
CPAs get a bad rep regarding bookkeeping services. Walk through how to overhaul your offering by reviewing your client expectations, tech stack, and workflows. Presented by: Eman Abdur-RahmanType: Live Webcast Replay
ACPEN: Revenue Recognition - Recognize Revenue
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Online
1.00 Credits
This segment is designed to evaluate Step Five of the new model dealing with recognizing revenue which is the final step in applying the new revenue recognition standard. For performance obligations that are fulfilled at a point in time, revenue is recognized at the fulfillment of the performance obligation. For performance obligations to be satisfied over time, an entity must decide how to appropriately measure the progress and completion of the performance obligation. A performance obligation is satisfied when or as control of the good or service is transferred to the customer. There are several issues companies should consider in applying step 5 of the standard: • Determining if a Performance Obligation is satisfied over time • Identifying indicators of transfer of control of good/services • Utilizing input and output methods to measure progress of revenue recognition • Understanding stand-ready obligations and how to apply discounts Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: A Strategic Approach to Understanding Compensation Structures
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Online
1.50 Credits
Understanding the principles and practices of compensation is essential for creating a motivated and satisfied workforce. In this webinar, we'll explore how these crucial elements drive fairness and engagement in HR practices. This program is designed for HR professionals and business leaders seeking to enhance their compensation strategies. Presented by: Amy Gomez, Arlicia ChrestotholosType: Live Webcast Replay
ACPEN: Benford’s Law and Other Digital Analysis Techniques
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Online
1.80 Credits
Numbers and especially the digits within those numbers can conceal a lot of information. Benford's Law and other digital analysis techniques can be the keys to unlocking that information. This session will explain what Benford's Law is, how it works, and how it can be used to reveal bogus information and made-up data. Accountants and auditors should understand how to use this valuable audit tool as well as other digital analysis techniques. But, if you attend this session, you must promise not to reveal the secret behind these techniques to any fraud perpetrators. Presented by: David CottonType: Live Webcast Replay
ACPEN: GASB 96 –SBITA, GASB 94 P3, and GASB 87 Leases (Year 2)
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Online
2.00 Credits
This is a 2 hour webcast that will focus on the similarities between all three of these GASB accounting standards that deal with contractual arrangements such as leases, Subscription-Based Information Technology Arrangements (SBITA) and P3s. Compare and contrast these standards as you prepare for implementation this year of GASB 94 and GASB 96, and review the implementation efforts of Leases in Year 2. Presented by: Frank Crawford, Christopher PembrookType: Live Webcast Replay
ACPEN: IFRS SMES vs IFRS
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Online
2.00 Credits
Both IFRS and IFRS for SMEs are self-contained standards designed to meet the needs of specific financial statement users. This course is designed to explain the differences between the two standards, including disclosure requirements and recognition and measurement principles. Presented by: Jennifer LouisType: Live Webcast Replay
ACPEN: HR’s Role in Business Evolution: Strategy, Finance, and Growth
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Online
2.00 Credits
This course is tailored for business leaders and HR professionals who want to enhance their strategic management skills and create actionable plans for success. You’ll learn the overall strategic management process, how to develop both simplified and detailed business and strategic plans, and the crucial role of corporate culture, leadership, and staff development in driving or hindering strategic outcomes. Additionally, you’ll explore how to leverage ChatGPT (Generative AI) as a powerful tool to improve your performance as a key business partner to the management team, helping you make data-driven decisions and enhance organizational effectiveness. Presented by: James LindellType: Live Webcast Replay
ACPEN: What's Going on at the GASB (2026/27)
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Online
2.00 Credits
This course provides a focused update on major recent pronouncements issued by the Governmental Accounting Standards Board. Coverage includes GASB Statement No. 103 (financial reporting model improvements), GASB Statement No. 104 (enhanced disclosures for capital assets), and GASB Statement No. 105 (subsequent events). Participants will also receive a high-level overview of active GASB exposure drafts and ongoing projects. The course is designed to help auditors, preparers, and financial leaders understand how these developments affect audits, financial statement preparation, and board reporting. Presented by: Melisa GalassoType: Live Webcast Replay
ACPEN: Where to Hide Fraud Inventory – Expenses – Payroll
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Online
2.00 Credits
Imagine you have one hundred boxes that are all supposed to be full of manufactured inventory. How do you obtain reasonable assurance—now defined as a high level of assurance—that each box is full without opening every one? You begin by assessing risk. If the client has strong internal controls over manufacturing, packing, and transport to the warehouse, there is reasonable assurance the boxes are properly filled. Next, evaluate warehouse security and controls over access, as well as procedures for removing inventory. Once satisfied that controls are both adequate and operating effectively, you can observe and count the boxes and selectively test a sample—ensuring you do not only choose the most accessible ones, as fraud is often concealed within the middle of the inventory. Based on this risk assessment and targeted testing, you can conclude with reasonable assurance that the inventory is properly stated without inspecting every box. This same approach applies to expenses and payroll: evaluate internal controls, observe processes, and perform independent test procedures. Weak internal controls in inventory, expenses, and payroll create opportunities for fraud that may lead to material misstatements. In this session, we will explore how these vulnerabilities arise and how to recognize and address them through effective audit procedures. Presented by: Dennis DycusType: Live Webcast Replay
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.
Surgent's Business Writing: Professional & Effective Emails
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Online
2.00 Credits
Good writing is good business. Studies show that the average business worker receives 121 emails per day. That's a lot of emails. Are your emails effective? Are they being read? Are they professional and tone-smart? In this course, you will learn techniques and skills to get your emails to stand out and improve their effectiveness and professionalism.
Surgent's Capital Assets: Basis and Taxation for Financial Professionals
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Online
2.00 Credits
This course provides a comprehensive understanding of capital assets taxation, basis determination, and related tax planning strategies. Participants will explore the fundamental classification of capital assets, the distinction between realization and recognition of gains and losses, and the complex rules governing disallowed losses. The course thoroughly examines the various types of capital gains and losses, including short-term, long-term, and special categories such as unrecaptured Section 1250 gains and collectibles. Attendees will learn the intricacies of netting capital gains and losses, calculating tax liabilities across different income types, and distinguishing between marginal and effective tax rates. The course also covers advanced topics including basis adjustments, wash sale rules, related-party transactions, and inherited property treatment. By the end of the course, participants will be equipped with the knowledge and tools to guide clients in implementing effective capital asset strategies that minimize tax liabilities while ensuring regulatory compliance.
Surgent's Mastering the Offer in Compromise: Strategies for Preparation and Negotiation
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Online
2.00 Credits
This course is designed to equip tax professionals with a deep understanding of the IRS offer in compromise (OIC) program. Participants will learn the strategic, procedural, and practical elements of preparing and negotiating successful OICs for taxpayers facing significant tax liabilities. The course will walk through the eligibility criteria, financial analysis standards, supporting documentation requirements, and techniques to enhance the likelihood of IRS acceptance. Common pitfalls, recent trends, and real-world case studies will also be covered.
Surgent's Schedules K-2 and K-3: Preparation of Forms
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Online
2.00 Credits
Many partnerships and S corporations are now required to complete the voluminous Schedules K-2 and K-3 to report foreign-related tax information. Updated for the 2025 tax year, this course is an essential guide for tax preparers on how to tackle the preparation of these forms. Understanding and preparing these forms requires a basic knowledge of various international tax topics, including sourcing of income, foreign tax credit income categories, effectively connected income, and fixed, determinable, annual, or periodical (FDAP) income. The course includes a brief discussion of key international tax concepts, a detailed walk-through of what information is required to be reported in different parts of the schedules, and practical advice from the field. The course also includes three comprehensive case studies on how the form should be completed for operating, real estate rental, and investment partnerships. Please note: Surgent also offers a companion course, "Schedules K-2 and K-3: Filing Requirements" (KFR2).
Surgent's The Road Ahead: Critical OBBBA Changes Impacting Accounting and Finance Professionals
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Online
2.00 Credits
It is important for accounting and finance practitioners to help their clients understand and apply the many new provisions of OBBBA. Many of these changes are effective for the 2025 tax year and beyond. This program is an introduction to and review of some of these critical changes and their impact on taxpayers. This program is a two-hour review and analysis of what we consider some of the most current and important changes from the OBBBA. If you want the latest OBBBA information to relay to your clients, this course is for you.
Surgent's Update on the SECURE 2.0 Act
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Online
2.00 Credits
This course provides a comprehensive analysis of the SECURE 2.0 Act (Act) that includes key provisions of the Act available for implementation in 2025. The principal focus of the Act was to expand retirement coverage and increase retirement savings. As such, the Act included many important changes relating to IRAs and qualified plans. This legislation alters the landscape of retirement planning for taxpayers of all ages. Make sure you are up to date with the latest information relating to these changes in order to effectively advise your clients on these important provisions.
Tax Depreciation: Review and Update
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Online
2.00 Credits
A discussion of recent law changes that impact capitalization, depreciation, and disposition of assets. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: The Essential FASB Update with Renee Rampulla
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Online
4.00 Credits
This course is essential and designed to assist those who want to remain up to date on guidance issued by the Financial Accounting Standards Board (FASB). Learn about the accounting requirements involving crypto assets, income taxes, joint ventures, governmental grants, interim reporting, and hedging. Hear about the results and findings of the FASB's post implementation review report involving the lease standard, and much more. Presented by: Renee RampullaType: Live Webcast Replay
CFO Solutions to IRS Problems
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Online
4.00 Credits
Many CPAs are becoming full-time or fractional CFOs for small businesses. In that position, they are the resident expert in finances, cash flow planning, and budgeting. But what about dealing with the IRS? The IRS has broad powers to administer the assessment and collection of taxes. From removing penalties to criminal prosecutions, this presentation focuses on how CFOs can prevent problems with the IRS and how to develop winning strategies if the IRS knocks on the door. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.