CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
ACPEN: Managerial Accounting: Your Prescription for Better Decision Making
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Online
4.00 Credits
This session revisits useful, but potentially underutilized, managerial accounting techniques. You will appreciate a fresh look at concepts you may not have considered since your college days. We will illustrate practical ways you can immediately implement managerial accounting analysis in your professional endeavors. Presented by: Dr. Chris HarperType: Live Webcast Replay
ACPEN: Hands-On Tax Return Workshop – Partnerships & LLCs (Form 1065)
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Online
8.00 Credits
This case-driven training is designed to get the inexperienced accountant up to speed quickly in the most common areas of partnership, limited liability company (LLC) and limited liability partnership (LLP) taxation. A cornerstone of this course is the preparation of the Form 1065 using a fairly complex trial balance common to most partnership, LLP and LLC income tax returns. *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: J. Patrick GarverickType: Live Webcast Replay
ACPEN: The Single Audit from Beginning to End Update
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Online
8.00 Credits
This course is an updated overview of the single audit of state and local governments and not-for-profit organizations under the OMB Unified Circular, as well as the applicable AICPA standards for compliance audits. Presented by: J. Michael InzinaType: Live Webcast Replay
Leverage PowerBI.com to Create Data Analysis for Others
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Online
2.00 Credits
Unlock the full potential of data analytics with our specialized course, "Leverage PowerBI.com to Create Data Analysis for Others". This two-hour, intensive training is specifically designed to empower professionals in harnessing the powerful features of Microsoft PowerBI.com. Whether you're a data analyst, business intelligence professional, or someone keen on mastering data visualization and report creation, this course is your gateway to becoming a proficient Power BI user. Dive into the dynamic world of data analytics and learn to transform raw data into visually compelling stories that drive decision-making. Our expertly crafted program offers a deep dive into the essentials of PowerBI.com, starting with a comprehensive tour of its interface and core concepts. You'll gain experience in connecting to diverse data sources, creating stunning visualizations, and building interactive dashboards that communicate insights effectively. The course also covers the innovative Q&A feature of PowerBI.com, allowing you to explore data with natural language queries. By mastering the art of sharing datasets, reports, and dashboards, and creating comprehensive apps, you'll be equipped to deliver top-tier data analysis solutions to colleagues and clients alike. Through this course, attendees will gain a deep understanding of how to leverage the PowerBI.com platform to disseminate datasets, reports, and dashboards, catering to the specific needs of their audience. Our course is tailored for those who aspire to lead in the data-driven landscape, offering not just theoretical knowledge but real-world applications. Upon completion, participants will not only have a thorough understanding of PowerBI.com but also the confidence to apply this tool in creating impactful data analysis for diverse audiences. Join us to elevate your professional skillset, make data-driven decisions with ease, and add a valuable credential to your portfolio. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Understanding the Tax Implications of Retirement Plan Distributions
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Online
1.00 Credits
This session will address the complex rules of retirement distributions, review key provisions of the SECURE Act 2.0, and provide practical strategies of maximizing tax benefits for your client. **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. Presented by: Steven DilleyType: Live Webcast Replay
ACPEN: Hiring Remotely: Using Personality Assessments for Better Hiring Decisions
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Online
1.00 Credits
This course explores the best practices for hiring remotely while leveraging personality assessments to make more informed decisions. Learn how to effectively integrate personality testing into your recruitment process to identify candidates who are the right fit for your team, even from a distance. Presented by: Nolan DudaType: Live Webcast Replay
ACPEN: HR Investigations – Episode 1 – Introduction-Assessing-Planning
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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 is an introduction to these differences and provides best practices for assessing allegations of employee misconduct and planning the investigation. Attendees will end the session with takeaways to immediately implement in future HR investigations. Episodes 2 and 3 complete the series. Presented by: Daniel PorterType: 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: Performance Auditing Made Easy
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Online
1.50 Credits
Unlike a traditional financial audit objective (Are the financial statements materially misstated), performance auditing can address a wide variety of objectives. Is this program working? Can it be improved? Where can we save money? How can we operate more efficiently and effectively? Are management’s assertions supported? And so forth. This session will explain what a performance audit is, describe the applicable standards, and provide examples that indicate the value of a performance audit. Performance audits can add value to any entity and practitioners can profit from adding these assurance services to their practices. Presented by: David CottonType: 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: A WISP Away
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Online
2.00 Credits
Each year, the IRS issues an updated edition of its Written Information Security Plan (WISP) template to better assist CPAs, tax preparers and small practitioners with drafting an effective WISP. Develop a customized WISP to fit your business needs and identify the latest resources available to assist. Time will be spent on the requirement for a security plan as well as its implementation. Presented by: Brad MessnerType: 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
Noble Leadership: An Ethical Approach
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Online
2.00 Credits
Research tells us that leaders, supervisors and managers have more impact on an employee than does a therapist and/or life partner. Being a leader is a huge opportunity and privilege and requires introspection and personal growth. This webinar is infused with values of fairness, compassion, respect and more and will be of most value to individuals who believe that everyone, regardless of circumstance, deserve "certain general conditions that are ...equally to everyone's advantage" (John Rawls). The Noble leader believes in people. The Noble leader is curious and humble and invites challenge and feedback into his/her/ world. The Noble leader is a true believer in seeing the good in others, helping them to be their best which in turn helps the Leader grow as well. The Noble leader does not shy away from confronting bad behavior/performance in a respectful and clear way while believing in the inherent dignity of each individual This workshop based on ethical principles offers a glimpse into what it takes to become a Noble Leader and how one can journey through for increased self awareness and skill development. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Data & Predictive Analytics & Business Intelligence for Controllers/CFOs
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Online
5.00 Credits
The Accountant role is evolving from data aggregation to knowledge extraction, with a significant emphasis on understanding and leveraging technological advancements. In this era of rapid digital transformation, it is crucial for accountants to grasp the shift towards more analytical roles, learn the tools, and integrate Business Intelligence (BI) and Data Analytics (DA) in their organization and daily practices. This course will focus on raising the accountant's awareness of BI and DA practices, the impact of AI technologies like ChatGPT, and how these can benefit their organization. By embracing these technologies, accountants can enhance their value proposition by transitioning from traditional accounting roles to becoming strategic advisors and decision-makers. Presented by: James LindellType: Live Webcast Replay
2026/27 Annual Update for Governments and Not-for-Profits
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Online
4.00 Credits
This comprehensive annual update brings together key accounting and auditing developments affecting governmental and not-for-profit organizations. The course integrates recent standard-setting activity, emerging global frameworks, and major compliance updates to provide a well-rounded view of changes impacting financial reporting and audit requirements. Participants will begin with an overview of recent accounting developments affecting not-for-profit organizations, including Accounting Standards Updates issued by the Financial Accounting Standards Board and an introduction to the International Non-Profit Accounting Standard (INPAS). Emphasis is placed on understanding the purpose of INPAS and how it compares conceptually to U.S. GAAP for not-for-profit entities. The course then shifts to governmental accounting developments, covering recent pronouncements issued by the Governmental Accounting Standards Board, including GASB Statements No. 103, 104, and 105, along with a high-level overview of active GASB exposure drafts and projects. Participants will gain insight into how these changes affect financial reporting, disclosures, and communication with governing bodies. Finally, the course addresses recent developments affecting Single Audits, including the 2024 Uniform Guidance overhaul, updates to Appendix B of the AICPA GAS/Single Audit Guide, and recent guidance issued through the Office of Management and Budget (OMB). Reporting changes related to SAM.gov are also discussed. Designed for auditors, preparers, and financial leaders working with governmental and not-for-profit entities, 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: Partnership Preparation, Basis Calculations & Distributions – Form 1065 Schedule K & K-1 Analysis
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Online
8.00 Credits
This comprehensive training is designed to get the accountant up to speed quickly with partnership and limited liability company (LLC) formation and preparation issues as well as a complete understanding of calculating a partner and LLC member’s basis. The cornerstone of this course is the in-depth line-by-line analysis of the Form 1065 Schedule K and K-1 and how these items affect the partner/member’s individual income tax return. *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: J. Patrick GarverickType: Live Webcast Replay
ACPEN: Estate Planning for Today and Beyond
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Online
8.00 Credits
Estate planning continues to evolve, and staying informed about the latest trends and strategies is crucial for professionals in the field. This forward-looking course delves into the intricacies of estate planning, with a specific focus on current issues. Participants will explore cutting-edge techniques, emerging legal considerations, and industry developments to ensure they are equipped with the knowledge and skills to create effective estate plans that withstand the test of time and safeguard their clients' legacies. *Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Handouts Tab and submit to kori.herrera@acpen.com Presented by: Arthur WernerType: Live Webcast Replay
ACPEN: Individual Tax Update: Key Considerations for 2026
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Online
8.00 Credits
Gear up for tax season with Steve Dilley's annual individual tax update! This program provides an update to the latest tax developments, rules and regulations impacting individual taxpayers, with a review and integration of OBBBA 2025 and other recent legislation. *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: Steven DilleyType: Live Webcast Replay
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.