CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
What's Changing in A&A for Governmental Entities (2026/27)
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Online
4.00 Credits
This comprehensive course provides a timely update on key accounting and auditing developments affecting governmental entities, bringing together recent standard-setting, auditing, and compliance changes into a single, cohesive learning experience. Participants will begin with an update on major 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 ongoing projects. Emphasis is placed on understanding how these changes affect governmental financial reporting, disclosures, and communication with stakeholders. The course then shifts to auditing developments, covering significant updates to the Yellow Book issued by the U.S. Government Accountability Office, including changes related to quality management, effective dates, and recent updates to the Green Book. Participants will also gain insight into the GAO's implementation delay and its implications for audit planning. Finally, the course addresses recent changes affecting Single Audits, including the 2024 Uniform Guidance overhaul, updates to Appendix B of the AICPA GAS/Single Audit Guide, recent Office of Management and Budget (OMB) memoranda, and reporting changes related to SAM.gov. Designed for auditors, preparers, and financial leaders working with governmental entities, this course helps participants understand how recent accounting and auditing changes intersect-and what to watch for as expectations 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.
Best Practices: Conducting Meaningful Walkthroughs
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Online
2.00 Credits
This course will serve as an introduction to conducting effective walkthroughs to gain an understanding of the client's transaction processes as well as identifying internal controls within each process. This course will review the procedures, questions to ask, and documentation requirements of walkthroughs. It will also include real-world examples of the red flags that may arise while executing a walkthrough. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Managerial Accounting: Your Prescription for Better Decision
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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. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Empowering HR Pros' Thriving in 2025 and Beyond
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Online
1.00 Credits
The workplace is shifting rapidly, and HR professionals are at the center of it all. The next four years will challenge us to embrace courageous leadership, strategic vision, and continuous learning. Here's the reality: " We're stressed, overworked, and often under-resourced. " The job market for HR professionals is more competitive than ever. " Aligning with organizations that share our values is non-negotiable. " Agility and the ability to lead change are critical. We cannot solely depend on our employers to rise to the occasion. This is our moment to rise. Join our Founder & CEO Anthony P. Howard on how we can empower ourselves and each other in 2025. Together, we can lead the future of HR. How are you stepping into courageous leadership this year? Bring the discussion to the event! Presented by: Anthony HowardType: Live Webcast Replay
Corporate Finance Technology Selection: Practical Frameworks
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Online
1.00 Credits
Finance technology decisions (ERP, FP&A, AP/expense automation, close/consolidation, bank integrations, and AI-enabled tools) can dramatically improve close speed, forecasting, and control execution-but vendor demos and "AI" marketing often hide integration complexity, data readiness gaps, governance risk, and long-term total cost. This course provides a practical, vendor-neutral approach for CPAs and finance leaders to evaluate and implement corporate finance technology with an audit-ready mindset. Participants learn how to cut through AI claims using an AI capability framework, apply a weighted vendor evaluation scorecard focused on controls and assurance, build a five-year total cost model that captures hidden and ongoing costs, and follow an implementation roadmap with checkpoints and red flags to reduce failure risk and improve ROI realization. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Written Information Security Plans
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Online
1.00 Credits
Thsi course provides a comprehensive overview of Written Information Security Plans (WISP), focusing on their purpose, requirements, and implentation. All PTIN holders must certify they have a WISP prior to renewal, along with certifying the training of employees, staff and contractors as necessary. Participants will explore the history and legal foundation of WISP under the Gramm-Leach-Bliley Act, and how compliances is enforsed through IRS Circular 230, AICPA Statments of Standards, The American Bar Associations and the Federal Trade Commission (FTC). This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Section 174: New Rules for R&E and OBBA Update
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Online
1.00 Credits
This course introduces the new OBBA standards that redefine how research and experimentation are reported. Participants will learn key regulatory updates, compliance expectations, and best practices for aligning research activities with OBBA's principles of transparency, accountability, and innovation. **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
ACPEN: Safety Synergy: Uniting Elements for a Secure Workplace
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Online
1.20 Credits
Creating a culture of safety in a workplace requires attention in many different areas. We will bring these areas into focus and provide attendees with information on how to make their individual workplaces safer for everyone. Presented by: Chad Ayers, Andy SextonType: Live Webcast Replay
ACPEN: Revenue Recognition - Topic 606 Disclosures
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Online
1.20 Credits
The standard also requires information about the following categories: disaggregation of revenue contract balances performance obligations This webinar will deal directly with disclosure requirements for the standard. Several courses currently exist on the platform related to an overview of the standard and deep dive into individual steps of the standards. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Was It Fraud or Just Poor Audit Quality?
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Online
1.60 Credits
This session describes a state agency's quality review of a not-for-profit organization's A-133 Single Audit. The case study describes the organization audited, its federally- and state-funded programs, and the CPA firm retained to do the audit. Various anomalies in the financial statements alerted state officials to potential problems, and a detailed quality review followed. Find out how the entity turned hundreds of thousands of dollars in bank overdrafts into hundreds of thousands of dollars of cash on its balance sheet. Explore other “creative” ways to deal with fixed assets, accounts receivable, and related-party transactions. Were the auditors just sloppy, ignorant, negligent? Or were they active participants in producing fraudulent financial statements? You be the judge. Presented by: David CottonType: Live Webcast Replay
ACPEN: Third Party Verification (Comfort) Requests- What Are Options for Responding and How to Determine Which Professional Standards to Apply?
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Online
2.00 Credits
Frequently, third parties may request certain financial and nonfinancial information to be verified by the external accountant (often referred to as ";comfort letters"). This course will provide insight into how to respond to requests for comfort in a way that will minimize professional liability risk. Presented by: Jennifer LouisType: Live Webcast Replay
ACPEN: Accounting & Auditing for Cryptocurrency
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Online
2.00 Credits
Cryptocurrency continues to evolve rapidly, bringing new accounting and auditing considerations for CPAs and auditors. This course provides a practical overview of the accounting and auditing issues associated with cryptocurrency, with an emphasis on recent standard-setting developments and their implications for practice. The accounting portion of the course focuses on ASU 2023-08 and related developments, including recent FASB Board discussions, the FASB's Invitation to Comment, and the addition of cryptocurrency-related topics to the FASB's research agenda. Participants will work through a practical case study to apply the guidance in ASU 2023-08, building confidence in accounting for cryptocurrency transactions and balances. The auditing portion of the course addresses key audit considerations related to cryptocurrency, including implications for engagement acceptance and continuance, risk assessment, and the design and performance of audit procedures. The course also references the AICPA's Accounting for and Auditing of Digital Assets practice aid to help bridge authoritative guidance and real-world application. Presented by: Melisa GalassoType: Live Webcast Replay
ACPEN: HR Investigations – Episode 2 – Interview Techniques
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Online
2.00 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 interviewing to gather accurate information, such as creating and asking open ended questions, effective listening, and understanding verbal and non-verbal communication. Attendees will end the session with takeaways to immediately implement in future HR investigations. Two of three Episodes in the series. Presented by: Daniel PorterType: Live Webcast Replay
ACPEN: Measuring Audit Risks
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Online
3.00 Credits
SAS 122, AU 240 requires that auditors determine if there is a significant risk that the financial statements are materially misstated due to either error of fraud. This presentation is an overview of how to determine if there is a significant risk of a material risk; whether it is due to error or fraud; and what to do in designing your audit program to address such risk. It’s important to know that without documentation as to such determination, an auditor has no basis for performing any specific audit procedure and thus would be performing a substandard audit. The standards require that each procedure be designed to decrease the possibility of a material misstatement. This program is an overview of how an auditor determines if there is a risk of a material misstatement; how document such determination; and how to address the risk if it is due to error vs fraud, because there is a big difference. Presented by: Dennis DycusType: Live Webcast Replay
ACPEN: Everything You Need to Know About the Pass-Through Entity Rules: IRC §199A The Code and Regulations
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Online
4.00 Credits
As part of the Tax Cuts and Jobs Act (TCJA), IRC § 199A was added. This Internal Revenue Code section allows certain pass-through entities the ability to has made it deduct up to 20% of their qualified business. Although practitioners have had over three years of “experience” utilizing IRC § 100A, many practitioners still do not feel comfortable with this part of the Internal Revenue Code. The purpose of this presentation is to provide the practitioner with an understanding of the rules of IRC § 199A as well as an understanding of the IRC § 199A regulations. **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: Arthur Werner, Shelli HustonType: Live Webcast Replay
ACPEN: The Successful Family Business
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Online
4.00 Credits
Understanding the dynamics of family interaction is one of the most important skills in helping a family business succeed. This course takes a candid look inside the family business, and will help the participant navigate delicate issues while learning to provide counsel that will grow - or protect - the family business and non-family staff. Presented by: James LindellType: Live Webcast Replay
ACPEN: The Essential A&A Update with Renee Rampulla
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Online
4.00 Credits
This course is essential and designed to assist those who need to remain up to date on recently issued and effective guidance impacting the accounting and auditing of private companies. Learn about the accounting requirements involving crypto assets, income taxes, joint ventures, governmental grants, interim reporting, and hedging. Understand the American Institute of Certified Public Accountants' (AICPA) recently issued Statements on Auditing Standards (SASs) and Statements on Standards for Accounting and Review Services (SSARSs). Presented by: Renee RampullaType: Live Webcast Replay
Complete Guide to Analyze Data with Excel PivotTables
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Online
4.00 Credits
Unlock the full potential of Microsoft Excel PivotTables with this comprehensive course. This training is designed to equip participants with the skills to effectively analyze and summarize data, transforming raw numbers into actionable insights. Whether you're a seasoned professional or new to data analysis, this course provides an in-depth understanding of PivotTables and their capabilities, helping you uncover patterns, compare data, and make informed decisions. The program includes a step-by-step approach to creating and customizing PivotTables, focusing on how to use them to analyze data efficiently. Participants will learn how to group and filter data, identify trends, and apply advanced features to solve real-world business challenges. Beyond technical knowledge, this course introduces data visualization through PivotCharts, teaching participants how to present their analysis effectively to stakeholders. By the end of the course, you'll not only master PivotTable fundamentals but also gain advanced techniques to streamline data analysis and support strategic decision-making in any context. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Looking at the AICPA’s “Non-authoritative Guidance” From an Ethics Perspective
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Online
2.00 Credits
Most professional accountants are at least somewhat familiar with the AICPA’s Code of Professional Conduct, available at the AICPA’s online ethics library. But the online ethics library also includes other information, such as non-authoritative case studies. This course provides an overview of – and commentary on – these instructive supplemental materials. Presented by: Albert SpaldingType: Live Webcast Replay
Ethics, Tax Practice & Understanding Circular 230
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Online
2.00 Credits
This course provides a comprehensive overview of the ethical standards and principles governing tax practice, as outlined in IRS Circular 230. Participants will explore the importance of ethics in the tax preparation industry, review IRS rules, and examine common ethical violations and their associated penalties. The course emphasizes procedures that promote compliance with ethical guidelines, equipping tax practitioners to navigate complex ethical dilemmas confidently. Real-world scenarios will be used to demonstrate the application of ethical principles in tax preparation and representation. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.