CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Advanced Negotiations: Never Split the Difference
-
Online
2.00 Credits
Anytime someone says "I want," "I need," or "Will you," you are in a negotiation. For decades, the negotiation techniques described in Getting to Yes by Fisher and Ury of the Harvard Negotiations Project were the world's standard negotiation methods. These techniques involved collaborative methods for discovering how to make the "pie" bigger and then split it. More recent research on human psychology has revealed new methods that will allow you to do even better. Sometimes, you can't settle for getting half of what you want. Sometimes you have to have it all. This session explores negotiating's human side, to give you powerful people skills that will help you get more.
K2'S Tech Update
-
Online
2.00 Credits
Staying up to date with advances in today's technology has never been more vital, and K2's Tech Update equips you with the knowledge to stay ahead of the rapid pace of innovation. This comprehensive session is designed for accountants who want to understand the evolving technological landscape and its implications for the accounting profession. Which technology trends are worth monitoring? What are the proper hardware and software products for your strategic and tactical plans? How do Artificial Intelligence, quantum computing, Software-as-a-Service, and productivity suites like Microsoft 365 influence practice, especially since this year marks the 40th anniversary of the release of Excel? Separate vendor hype from reality and discover how to achieve a 2X or more return on investment from your technology expenditures. Attendees will leave with actionable insights, including ideas they may not have previously considered.
Planning in an Uncertain World
-
Online
2.00 Credits
We all make predictions in our personal and professional lives. We base our decisions to marry, buy a house, launch a new product or hire staff on expectations about the future. In the past few years, research into improving predictions has advanced. We will look at this research and current best practices in forecasting to help us prepare better budgets and projections.
Streamlined Excel Reporting Series Session 1: PivotTable Fundamentals
-
Online
2.00 Credits
Harnessing the potential of PivotTables Whether you're just starting out or seeking to improve your Excel expertise, PivotTables are versatile and powerful tools for data analysis. This course delivers a well-organized method for effectively understanding and using PivotTables through: Practicing fundamentals with a leading expert in financial modeling Creating and using sample datasets Building PivotTables from the ground up Innovative possibilities for presenting data The core functionality of PivotTables for financial professionals is the ability to transform large datasets into meaningful summaries. By reorganizing data from a spreadsheet, PivotTables allows you to: Extract key information and identify trends quickly Simplify the process of analyzing data Reduce the time spent on repetitive tasks *Session 1 is one of four individual sessions. Each session builds on the previous one, so consider watching [Streamlined Excel Reporting Series Session 2: Working with PivotTables] (https://www.aicpa-cima.com/cpe-learning/webcast/streamlined-excel-reporting-series-session-2-working-with-pivottables) to tackle real-world issues and create powerful workbooks.*
Surgent's Ethics for Tax Professionals
-
Online
2.00 Credits
The purpose of this program is to discuss the ethical mandates that govern the conduct of tax practitioners. The program focuses on the ethical pronouncements of the IRS in Circular 230, as well as the preparer penalty provisions set forth in the Internal Revenue Code. Please note: This ethics course does not cover state-specific issues and so is not applicable in states that require ethics courses to include specific state laws and regulations. Please check with your state board prior to registering for this program if you are in doubt about whether this program satisfies your state's ethics requirements.This course qualifies for IRS credit.
Surgent's Excel Tables and Conditional Summing
-
Online
2.00 Credits
In this webinar we will explore the powerful concept of splitting data from reports and dig into the mechanics that enable this technique. The key feature discussed is the Tables feature, and the key function discussed is the multiple-condition summing function. We will illustrate these items in a variety of ways, including building crosstab style reports and mapping tables.
Surgent's Tax Research - Intermediate Concepts
-
Online
2.00 Credits
Answering clients' tax questions accurately and on time is a key challenge for tax practitioners. Through simple, plain language explanations and examples, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources, highlighting the difference between primary and secondary sources, and describing the steps in the tax research process.This course qualifies for IRS credit.
The Ethic of Teamwork
-
Online
2.00 Credits
"No one cares how much you know until they know how much you care." To be a part of a team, a team that truly cares for its people, is to be granted an opportunity for growth and inclusion and a sense of belonging. It doesn't get better than that! This ethics-based webinar examines the essence of what constitutes teams that are high functioning and highly collaborative. One essential component is the balance between content (getting the job done!) and process (how we get things done...how we treat each other). This webinar will offer concrete practical suggestions for teams both for content and process effectiveness. It will also offer opportunities for self-reflection and actions to take to enhance team performance. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Expand Your Analytical Toolbox More Tools for Success
-
Online
4.00 Credits
Valuation techniques and cash management activities are two other tool categories that can round out your analytical toolbox. In this course we will initially discuss how to turn your financial plan into a powerful valuation engine. We then will discuss the formation of an efficient cash management program based on solid banker relationships. Finally, we will review Ten Steps for keeping your financial toolbox full.
How Fraud Can Affect Smaller Organizations
-
Online
4.00 Credits
Many small to medium sized companies do not properly address the risk that arises related to fraud because these organizations do not have the resources needed to mitigate this risk or because owners or those in top level management underestimate the scope of the issue. All organizations, regardless of size, must be aware of the risks associated with intentional fraudulent acts and know that a significant and effective fraud scheme could even create going concern issues for some entities. In this session, we delve into the reasons that fraud takes place. The material discusses the types of defalcations that are often executed against smaller entities and then explores measures that organizations can implement to help stop fraud activities and add security. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN Signature 2025-2026: Business Fraud Update and Managing the Risk of Fraud
-
Online
8.00 Credits
Fraud has not been conquered. Although most organizations like to think, “it can’t happen to us,” the fact of the matter is that fraud can happen to any organization and its impact can be catastrophic. Accountability professionals are the first line of defense against fraud. When fraud happens, management always turns to the accountability professional and either says (a) “this must be your fault,” or (b) “you were right; you warned us; help us make sure this cannot happen again.” Consequently, accountants, internal auditors, external auditors, fraud examiners, and risk management professionals need to develop the skills needed to prevent, detect, and deter fraud and need to be proactive in promoting and effecting organizational change. According to the Association of Certified Fraud Examiners’ (ACFE) 2024 Report to the Nations: The median loss per fraud case is $145,000; the average loss per fraud case is $1.7 million. 43% of frauds are discovered by tips, usually from employees. Asset misappropriation schemes are the most common (89%) but least costly ($120,000 median loss). Financial statement fraud schemes are the least common (5%) but most costly ($766,000 median loss). Corruption is the most common scheme in all global regions. Median losses for frauds by owners/executives ($459,000) were more than 7X GREATER than those carried out by employees ($60,000). 84% of fraudsters exhibited at least one behavioral red flag. Organizations that have implemented anti-fraud measures suffer significantly lower losses and find fraud much more quickly. These conclusions are alarming and should be a wake-up call for all business and government professionals. The impact of fraud is always devastating and can be catastrophic. The 2025 Business Fraud Update is another fast-moving seminar that will provide a comprehensive look at the latest developments about fraud from the technical, legal, and operational perspectives and update participants on the most recent legal and regulatory developments in this important area of professional responsibility. In addition, our panel of legal, accountability, and forensic experts will explain key steps and methods in conducting a successful fraud investigation: Establishing predicate for an investigation Gathering and preserving evidence Conducting interviews and obtaining confessions When to involve law enforcement professionals and regulators The CPA's Role Preparing an expert report Providing expert testimony Implementing corrective action plans
Governmental and Not-for-Profit Annual Update
-
Online
8.00 Credits
The latest GASB developments and federal audit changes affecting governments and not-for-profits (NFPs) are explored in this update overview.
K2's Advanced Excel
-
Online
8.00 Credits
If you are an experienced Excel user seeking to elevate your skills, join the K2 team for K2’s Advanced Excel. In this laptop-friendly program, you will learn critical advanced Excel skills in six key areas: 1) collaborating with other users and securing workbooks, 2) using tables to analyze and report data, 3) integrating and manipulating data from external sources, 4) creating and auditing complex formulas, 5) advanced data analysis tools, and 6) visualization techniques to analyze and communicate information. The course draws from over twenty-five years of experience delivering Excel training to accountants and other business professionals. Throughout the program, relevant, real-world examples reinforce the topics presented. Take advantage of this opportunity to become more efficient and proficient in Microsoft Office Excel, the tool of choice for accounting and financial professionals. This course covers advanced Excel topics found in Excel 2019 and newer.
Income Tax Analysis: Exploring In-Depth Concepts
-
Online
2.00 Credits
Financial statements prepared for stockholders and external users follow Generally Accepted Accounting Principles (GAAP), while tax returns adhere to the Internal Revenue Code (IRC). These frameworks differ in recognizing profitability, influencing reported income significantly. Companies often aim to minimize taxable income within legal bounds, while maintaining compliance with both financial reporting and tax regulations. - Timing Differences: Variations in income recognition and deductible expenses between GAAP and IRC create timing differences, impacting reported profitability and tax liabilities. - Deferred Tax Assets: Companies accrue deferred tax assets from overpaid taxes or carried-forward credits, which can offset future taxable income, reducing tax liabilities. - Deferred Tax Liabilities: When taxable income is less than reported income, deferred tax liabilities arise, necessitating future tax payments when temporary differences reverse. Join us to delve into these concepts, exploring how financial reporting choices and tax strategies shape a company's financial performance and compliance obligations. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Controller Series: Communicating for Connections with Coworkers, Customers, and Stakeholders
-
Online
1.00 Credits
How you communicate with your internal and external customer can make or break your career! We all know how to talk, but how do we make sure we are really connecting with others? This course will discuss different personality styles and demonstrate the different ways to communicate information to them. See how recognizing their personality style(s) can turn communication breakdowns into breakthroughs.
The Controllership Series - Addressing Budgeting Uncertainty
-
Online
1.00 Credits
With new accounting standards, the economic landscape and evolving technology, accounting, financial reporting and finance continue to grow in complexity. FASB has tried to address the growing complexity, by working towards making GAAP less convoluted. The struggle to stay on top of accounting financial reporting requirements and finance changes due to the economy continues for several reasons. Lack of in-house SMEs, managing high volumes of transactions, and data and evolving information technology systems. In the future, executives must consider the challenges they will face in future years that will bring their own nuances and complexities. Budgeting is certainly one of those processes that must be evaluated and re-evaluated for efficiency. This session delves into the corporate budgeting process and discusses methods used and which methods may or may not allow for the organization’s to properly plan for a volatile future.
The Controllership Series - Addressing Cash Flow and Forecasting Uncertainty
-
Online
1.50 Credits
These are uncertain times. With constant economic fluctuation, geopolitical uncertainty and inflation pressures, corporations and their professionals are facing challenges at every turn. The Controllership function is accustomed to dealing with changing variables but when the change is constant and every evolving, even the simplest of tasks like cash flow and cash forecasting can become difficult. This webinar is to focus on what methods the controller can elicit to attempt to address the current uncertainty when working with their cash flow issues and forecasting. Of course, there are basic measures that can be employed such as: Proactively managing receivables and payables Automate your accounts payable and receivables process Keep business expenses at a minimum Work with digital methods of payment from vendors Use credit wisely However, this webinar will explore methods used to create and manage your cash flow and forecasting processes. These methods go one-step past your typical forecasting to enable management to explore various alternatives and scenarios for the business.
The Psychology of Fraud
-
Online
1.50 Credits
We all know that Fraud Happens. But, why? Why do people we think we can trust let us down? This session will explore the minds of white-collar criminals and examine some recent high-profile fraud cases. Why did they do it? How did they do it? What were the warning signs? If you think that fraud cannot happen to your organization, this session might give you pause.
Benford's Law and Other Digital Analysis Techniques
-
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.
K2's 2023 Using OneNote More And Email Less
-
Online
2.00 Credits
OneNote is a fantastic application included in your Microsoft 365 subscription. Yet, it is underutilized and misunderstood most of the time. If you genuinely want to change how you work, embrace OneNote. Stop using Outlook as a filing cabinet for essential emails and move them to OneNote instead. If you share a OneNote notebook with others, you can stop emailing altogether within your group and use OneNote as your collaboration and reference platform.