CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
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: Accounting and Reporting Long-Term Debt
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Online
2.00 Credits
Debt is typically a critical component of the financial statements, impacting the economic decisions of financial statement users. This course will address common issues that may impact the proper presentation and disclosure of debt, including debt covenant compliance and other issues that impact classification of the liability between current vs. noncurrent. Presented by: Jennifer LouisType: Live Webcast Replay
ACPEN: Leading Into the Future: Rethinking Work, Value & Leadership in Accounting
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Online
2.00 Credits
The accounting profession is at a crossroads — not because of a new generation, but because the entire architecture of work is being rewritten. Smaller firms are feeling it most: recruiting has become harder, AI is changing client expectations overnight, and leadership succession looms large. In this fast-moving and practical session, global future-of-work strategist Steve Cadigan (LinkedIn’s first CHRO and author of Workquake) unpacks how small and mid-sized firms can reimagine how they attract, develop, and lead talent in a world where certainty is gone and adaptability is gold. Through real-world examples from progressive firms like Bookminders, Prestige Accounting, LedgerWise, Nova Accounting, and Insights CPAs, Steve shows how leaders are reshaping work models, leveraging AI as a time- creator, and making accounting a magnet for modern talent again. Presented by: Steve CadiganType: Live Webcast Replay
Securing Your Data with a Password Management App - Updated
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Online
2.00 Credits
Cybersecurity protection is one of the most important responsibilities of every CPA professional to protect the confidentiality of sensitive client information. While there are many aspects of cybersecurity that need to be addressed, the biggest vulnerability to protect against is unauthorized access to your application login credentials. Once your login credentials are breached, the cybercriminal essentially has the keys to your data kingdom. John Higgins, a national leader in the CPA technology, will demonstrate the ease with which you can protect all of your login credentials with maximum security with minimal expense. You will leave this course prepared to deploy this state of the art security tool in your organization. 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 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: Real Estate Tax Issues: Passive Activity, Self-Rental and Section 199A
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Online
4.00 Credits
This program will provide a detailed analysis of the real estate professional passive activity rules, including forms reporting examples, and integrates those rules with when real estate is considered a "business" under the Section 199A flow-through entity deduction. A detailed analysis of the self-rental passive activity rules will be given, including forms reporting examples and integrates them with the flow-through entity rules related to self-rental. *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
Introduction to Ethics & Professional Skepticism
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Online
2.00 Credits
Ethics and professional skepticism are a cornerstone of public accounting. This course will review the Code of Ethics for Professional Accountants that practitioners must adhere to. This course will outline the pressures, opportunities, and rationalizations that lead to instances of fraud. In addition, this class will walk through some interactive examples to illustrate various scenarios of noncompliance during engagements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Internal Controls for Small and Medium-Sized Entities
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Online
1.00 Credits
This session explores the importance of internal controls with an emphasis on best practices for small- and medium-sized entities. We will examine the roles of both preventive and detective controls and practical, cost-effective suggestions for implementing effective internal controls will be addressed. Presented by: Dr. Chris HarperType: Live Webcast Replay
ACPEN: Rewards & Recognition Strategies for Leaders
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Online
1.00 Credits
Whether you are responsible for managing 1 employee or 20, your leadership can make or break your team. Learn practical leadership strategies that you can implement when you return to your office. In today’s competitive market, it’s more imperative than ever that as leaders we are inspiring and motivating our teams to success. Presented by: Kelly SimantsType: Live Webcast Replay
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: Independence Requirements for CAAS Engagements
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Online
2.00 Credits
Understanding independence is essential for CPAs providing Client Advisory and Accounting Services (CAAS) to attest clients. This course provides a comprehensive overview of the AICPA Code of Professional Conduct, focusing on the guidelines for maintaining independence while delivering CAAS. We'll review the overall independence process and its application to CAAS engagements, followed by an in-depth exploration of specific services, including reconciliations, accounting standard implementation, information system services, bookkeeping, hosting, and payroll services. Attendees will gain clarity on what services are permissible and how to navigate potential independence issues to remain compliant and uphold professional standards. Presented by: Melisa GalassoType: Live Webcast Replay
ACPEN: Mastering Charitable Remainder Trusts and Form 5227 Compliance
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Online
2.00 Credits
Join us for an in-depth webcast on Charitable Remainder Trusts (CRTs) and the essential aspects of preparing Form 5227. This course will provide a comprehensive overview of CRTs, including their purpose, benefits, and practical considerations. Moreover, we will delve into the intricacies of Form 5227, the informational return for charitable remainder trusts, ensuring you have the necessary knowledge to accurately complete and file this crucial document. During this webcast, Art Werner will guide you through the fundamental concepts of Charitable Remainder Trusts, illustrating how they can be utilized as a strategic tool for tax planning. We will explore various types of CRTs, their formation, and the different scenarios in which they are most beneficial. A significant portion of the webcast will be dedicated to Form 5227, the reporting requirement for charitable remainder trusts. We will provide an in-depth analysis of the form's components, line by line, ensuring you gain a comprehensive understanding of the information it requires. From trust assets and income to distributions and charitable beneficiaries, we will cover each section, discussing common pitfalls and best practices for accurate reporting. Mr. Werner will address the recent updates and changes to Form 5227, enabling you to stay up to date with the latest compliance requirements. **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 WernerType: Live Webcast Replay
ACPEN: K2's Choosing Your CPA Firm Tech Stack
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Online
2.00 Credits
In today's fast-evolving landscape, CPA firms face a flood of new tools promising efficiency and innovation. This course helps practitioners assess the real return on investment (ROI) from their technology stack, &-comparing suite-based solutions with best-in-breed applications and examining the latest Agentic AI and Generative AI offerings. Attendees will learn how to evaluate productivity, integration, and strategic alignment to maximize firm performance. Whether upgrading your stack or validating your current tools, this session offers practical insights for tech-savvy decision-making and smarter technology investments tailored to the unique needs of accounting professionals. Presented by: Randolph (Randy) JohnstonType: Live Webcast Replay
Ethical Performance Management
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Online
2.00 Credits
Today, more than ever, effective performance management is critical to the well-being of an organization, as well as the engagement and satisfaction of staff. Unfortunately, performance management is also often one of the most dreaded responsibilities managers face. This session will provide insight into what performance management is, how to prepare and conduct performance appraisals, how to coach the marginal employee, legal considerations to be aware of when conducting an appraisal, and ways to engage and motivate staff. In addition to providing tools to conduct effective appraisals, we will also look at the ethical implications of employee reviews. When done well, performance management has the power to improve communication between managers and their staff as well as help foster stronger career paths and routes for growth. It can motivate, re-engage, and energize everyone involved. Ethical values such as fairness, accountability, respect, intellectual honesty, and trust will be incorporated into this session. 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 Navigating AI Compliance: The EU AI Act for U.S. Finance and Accounting Leaders
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Online
2.00 Credits
This course provides U.S.-based accounting and finance professionals with an in-depth understanding of the EU Artificial Intelligence (AI) Act, the first comprehensive AI regulation in the world. It explores the Act's key provisions, including its risk classification framework, compliance requirements for high-risk systems, and transparency obligations. Participants will gain insight into how the Act affects organizations operating internationally and how to prepare for compliance challenges. Interactive activities are integrated throughout the course to reinforce key concepts.
Surgent's Employer's Handbook: Health Care, Retirement, and Fringe Benefit Tax Issues
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Online
4.00 Credits
The employer-employee relationship strains both sides in uncertain times, and businesses need CPAs, controllers, and other advisors to provide understanding of the complex legal, tax, and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area.
Interpreting the FASB Revenue Recognition Standard: What All CPAs Need to Know
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Online
4.00 Credits
Mastering revenue recognition It's crucial to know the key principles of revenue recognition to recognize revenue effectively. You'll gain an understanding of these key principles by exploring the five-step revenue recognition process. You'll learn more about: Identifying a customer contract Determining performance obligations Establishing a transaction price Allocating the transaction price Recognizing revenue Fulfilling performance obligations Enhancing financial acumen through practical management strategies and real-world examples can significantly improve your organization's ability to excel in revenue recognition practices. You'll cover several aspects of performance obligations, including: Identifying distinct goods and services Implications of promised goods Complexities associated with shipping and handling activities
Mastering the Art of Conflict: CPA Transformative Strategies
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Online
4.00 Credits
Unlock the secrets to transforming workplace and client conflicts into opportunities for growth and innovation. As accounting professionals play an increasingly influential role in organizational decision-making, the ability to transform conflict into opportunity is paramount. In this course, learn how to elevate your conflict resolution skills with methods grounded in "Crucial Conversations," "Fierce Conversations," and "Leading with Questions." Discover how to build stronger client and colleague relationships and model constructive communication behaviors. This class breaks down transformative strategies into actionable steps that every CPA can master. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Grow Your Business from Within – Striking the Right Balance Between a CPA Firm's Financial, People, and Client Success
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Online
8.00 Credits
There are multiple tangible and intangible factors that can drive a CPA Firm's long-term success. Specifically, public accountants must place a priority on being both efficient and value-added business advisors when performing audit and other services. This course provides proven tips and techniques for ensuring your firm has the capacity to grow and expand your "business" from within in a healthy way, considering how to improve in three key areas: financial success, satisfaction of people, and outstanding client service. Presented by: Jennifer LouisType: Live Webcast Replay
IRS Penalties and Abatements
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Online
2.00 Credits
Penalty abatement is a technique that tax practitioners can utilize to help their clients reduce penalties and interest they owe to the IRS if the taxpayer can prove "reasonable cause". This informative and insightful webinar will provide you with some insider tips, practical steps and effective strategies to help your client manage IRS tax penalties and interest. Learn about various types of penalties that you may face, and the various forms and procedures used for requesting penalty and interest abatement, including First Time and Reasonable Cause abatement. Plus, learn about the procedure to follow when requesting refund of paid penalties. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.