CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
AICPA CPExpress
Available Until Friday, June 30, 2023
Online
40.00 Credits
AICPA's CPExpressConvenience. Learning. Value. CPExpress offers unprecedented access to over 450 CPE learning courses developed by subject matter experts from the AICPA. By combining quality CPE learning with the convenience of online access at an affordable price, CPExpress provides you the value needed to earn CPE credit hours to advance your career and professional competencies. Courses are presented in one- or two-hour increments to provide learning that works within your schedule so you can choose to: Earn CPE at a steady rate over time, throughout the reporting year Complete training in a crunch or when you have a window open up in your calendar Complete a series of courses back-to-back, or start a course and resume it later DiscountsFirm-wide access offers group discounts with tracking capabilities. Purchase a mininum of five discounted seats with access to the entire CPExpress Library and designate an Access Control Administrator who will be able to monitor the training process of each staff member.Subscription DetailsOnce you place your order, you will be sent an email with login information with instant access to the courses for one year.
AICPA Guidance for the Forensic Engagement
Available Until Friday, June 30, 2023
Online
1.00 Credits
This course provides an overview of the professional standards and conduct considerations that all CPAs who work as forensic accountants must adhere to. Guidance of both an authoritative and non-authoritative nature is explained.
Accounting Methods and Periods: Including Form 3115
Available Until Friday, June 30, 2023
Online
2.00 Credits
When do you file Form 3115? What regulations allow variations between financial and tax reporting? When it comes to accounting methods, questions like these are common among tax professionals. This self-study course provides you with an overview of the various factors considered for the determination of the proper accounting method (such as cash, accrual) and provides detailed examples of court rulings and client examples (for specific industries). This course covers updates for Tax Cuts and Jobs Act (TCJA) and changes to cash method of accounting rules, as well as considerations for changes in an accounting period of an entity. In addition, the course provides a case study and example tax forms to highlight how to identify which IRS Revenue Procedures are applicable to a given client situation, as well as how and when to prepare the Form 3115.
Activity-Based Costing
Available Until Friday, June 30, 2023
Online
3.50 Credits
This CPE course examines modern production environments and how activity-based costing may be more useful than traditional methods of costing (marginal and absorption). Activity-based costing is an alternative approach to product costing, that is a form of absorption costing, which first allocates overheads to cost pools before absorbing them into units using cost drivers. This course includes details regarding activity-based costing which has been developed to solve the problems that traditional costing methods create.
Activity-Based Management
Available Until Friday, June 30, 2023
Online
3.00 Credits
This CPE course explores activity-based costing approaches, such as activity-based management, direct product profitability, direct customer profitability and distribution channel profitability. It also examines the cost hierarchy framework that maintains that costs are driven by, and are variable with respect to, activities that occur at four levels: unit-level, batch-related, product-sustaining, and facility-sustaining. In addition, this course includes details regarding the challenges with implementing activity-based costing and activity-based management.
Advanced Controller and CFO Skills
Available Until Friday, June 30, 2023
Online
8.00 Credits
Are you vital to your company's profitability? This self-study course examines best practices of leading-edge controllers and CFOs. In this course, you will learn ten specific skills every CFO or controller needs to be profitable, so you can add value and contribute to the success of your organization.
Advanced Defined Benefit Plans Audit Certificate Exam and Learning Program
Available Until Friday, June 30, 2023
Online
17.50 Credits
Advanced Auditing for Employee Benefit Plans contains mock audit case studies and advanced learning exercises related to planning, performing, and evaluating defined contribution, defined benefit, and health and welfare plan audits. Once you complete the learning, you will need to take the Advanced Defined Benefit Plans Audit Certificate Exam to earn the certificate's digital badge. The Advanced Defined Benefit Plans Audit Certificate exam tests your ability to plan, perform and evaluate defined benefit plans, in accordance with AICPA standards and DOL rules and regulations. This exam is offered in a timed online format and consists of 75 multiple choice questions. In order to successfully pass the examination, you must be able to evaluate and analyze the core concepts related to client acceptance, engagement planning, engagement analysis, concluding an engagement and guiding principles for defined benefit plan audits.
Advanced Defined Contribution Plans Audit Certificate Exam and Learning Program
Available Until Friday, June 30, 2023
Online
17.50 Credits
Advanced Auditing for Employee Benefit Plans contains mock audit case studies and advanced learning exercises related to planning, performing, and evaluating defined contribution, defined benefit, and health and welfare plan audits. Once you complete the learning, you will need to take the Advanced Defined Contribution Plans Audit Certificate Exam to earn the certificate's digital badge. The Advanced Defined Contribution Plans Audit Certificate exam tests your ability to plan, perform and evaluate defined contribution plans, in accordance with AICPA standards and DOL rules and regulations. This exam is offered in a timed online format and consists of 75 multiple choice questions. In order to successfully pass the examination, you must be able to evaluate and analyze the core concepts related to client acceptance, engagement planning, engagement analysis, concluding an engagement and guiding principles for defined contribution plan audits.
Advanced Estate Planning Strategies
Available Until Friday, June 30, 2023
Online
2.50 Credits
Advanced estate planning strategies employ the use of family entities, including family limited partnerships, family limited liability corporations, and family offices. To be effective in advanced estate planning, you must have an awareness and knowledge of these strategies, as well as the accompanying law and regulations. Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this CPE course covers advanced estate planning strategies and the various types of generational skipping transfers, so you can provide reasoned recommendations to your clients.
Advanced Excel: Practical Applications for Accounting Professionals
Available Until Friday, June 30, 2023
Online
6.50 Credits
If you're comfortable using Excel, but want to take your skills to the next level, you've found the right course. Written by a CPA and Excel expert, this self-study course will help you be more efficient and productive. This course covers topics including: Advanced PivotTables External data ranges (ODBC) Visual basic: macros and user-defined functions. Once you know how to tap the software's full potential, you'll be able to quickly and easily perform accounting and finance tasks in Excel.
Advanced Health and Welfare Plans Audit Certificate Exam and Learning Program
Available Until Friday, June 30, 2023
Online
17.50 Credits
Advanced Auditing for Employee Benefit Plans contains mock audit case studies and advanced learning exercises related to planning, performing, and evaluating defined contribution, defined benefit, and health and welfare plan audits. Once you complete the learning, you will need to take the Advanced Health and Welfare Plans Audit Certificate Exam to earn the certificate's digital badge. The Advanced Health and Welfare Plans Audit Certificate exam tests your ability to plan, perform and evaluate health and welfare plans, in accordance with AICPA standards and DOL rules and regulations. This exam is offered in a timed online format and consists of 75 multiple choice questions. In order to successfully pass the examination, you must be able to evaluate and analyze the core concepts related to client acceptance, engagement planning, engagement analysis, concluding an engagement and guiding principles for health and welfare plan audits.
Advanced Income Tax Accounting
Available Until Friday, June 30, 2023
Online
11.50 Credits
Understand the increasingly complex rules governing income tax accounting with active scenarios and practical exercises that guide you on how to address these rules. Learn specifics you can use to apply FASB ASC 740, and learn about the impact IFRS has had on accounting for income taxes as well as dealing with other accounting standards in conjunction with FASB ASC 740. Learn intra-entity transfer of assets other than inventory; classification of deferred taxes; and improvements to employee share-based payment accounting - all updated for ASUs issued in 2019 and the Tax Cuts and Jobs Act of 2017.
Advanced Single Audit Certificate Exam and Learning Program
Available Until Friday, June 30, 2023
Online
9.00 Credits
In Advanced Topics in a Single Audit, you'll gain insight into key issues that may arise in a single audit engagement conducted under the Uniform Guidance, with an emphasis on the advanced topics that require particular attention. Once you complete the learning, you will need to take the Advanced Single Audit Certificate Exam to earn the certificate's digital badge. The Advanced Single Audit Certificate exam tests your ability to plan, perform and evaluate single audits in accordance with the latest requirements of the new Uniform Guidance. This exam is offered in a timed online format and consists of 75 multiple choice questions. In order to successfully pass the examination, you must be able to evaluate and analyze the core concepts related to client acceptance, engagement planning, engagement analysis, concluding an engagement and guiding principles for single audits.
Advanced Tax Planning S Corporations
Available Until Friday, June 30, 2023
Online
11.00 Credits
Understand the intricacies of the ever-popular S corporation form of doing business and consider the tax effect that various types of S corporation distributions will have on the corporation's shareholders. In this CPE self-study course, you will learn about planning and reporting successful complex S corporation transactions. Updated for the tax reform of the Tax Cuts and Jobs Act, this course also explores the uses of qualified subchapter S subsidiaries to help you minimize your client's tax bill with winning strategies related to this type of entity.
Advanced Taxation Partnerships & LLCs
Available Until Friday, June 30, 2023
Online
11.00 Credits
Gain good working knowledge of the IRC's sophisticated partnership tax rules and regulations so you can effectively serve your business and individual partner clients. Master the advanced concepts of partnership taxation so you can provide your clients with valuable advice and tax planning strategies, updated with the most recent legislation and IRS guidance affecting partnerships and LLCs. Learn more about special allocations, liquidating and nonliquidating distributions, property basis calculations under various scenarios, and sales of a partnership interest.
Advanced Topics in a Single Audit
Available Until Friday, June 30, 2023
Online
10.00 Credits
Key issues can arise in a single audit engagement conducted under the Uniform Guidance. This CPE Self-study course is the perfect way to make sure your skills are up-to-date before taking the Advanced Single Audit Certificate exam. Emphasizing advanced topics that require attention, this course allows you to enhance your knowledge and test in your ability to plan, perform and evaluate single audits in accordance with the requirements of the Uniform Guidance. Case studies and real-world examples are featured
Aligning Mission and Strategy
Available Until Friday, June 30, 2023
Online
1.50 Credits
Not-for-profits (NFPs) vary significantly in their purpose, size, and complexity, but they all have one thing in common: they exist to fulfill a societal need or accomplish a public benefit. Strategic planning helps set priorities, allocate resources, and align staff and volunteers' efforts to effectively accomplish the NFP's mission. Successful NFPs have the ability to execute a clear strategy, monitor progress and evaluate results.
Alternative Costing Methods I
Available Until Friday, June 30, 2023
Online
1.50 Credits
This CPE course includes an in-depth examination of three costing methods, joint product costing, throughput accounting, and environmental costing. The course examines environmental management accounting, including the importance of environmental management, and the effect on financial performance. Management is often unaware of the extent of environmental costs and cannot identify opportunities for cost savings. This course explores identifying and accounting for environmental costs, including classification of environmental costs, and input/output analysis. In addition, there are illustrations throughout this course for each type of costing method to help with the application of these methods.
Alternative Costing Methods II
Available Until Friday, June 30, 2023
Online
3.00 Credits
This CPE course is broken into two parts, Part I: Costing Techniques and Part II: Learning Curves. Part I examines the target costing approach which is a form of life-cycle costing and is a pro-active cost control system. This part defines target costing and covers topics such as, using target cost in the concept and design stages, and target costing for existing products. It includes several scenarios to apply your understanding of target costing and cost gap, the value chain, and life-cycle costing. In addition, this part explores value analysis and value engineering, and functional analysis. Part II, not only includes a background on learning curves, but it explores logarithms and contains multiple illustrations. In addition, this part examines when general conditions for a learning curve apply as well as experience curves, which are similar to learning curves but they cover all costs, not just labor costs.
Analyzing Client Retirement Data
Available Until Friday, June 30, 2023
Online
4.00 Credits
The SECURE Act is the first major legislation to revamp retirement plans in over a decade. The provisions and planning strategies to help your clients avoid unintended tax consequences on their estate and retirement plans have been implemented into this learning program. Are you ready to help your clients set realistic expectations and goals? In this four-part narrated PowerPoint presentation, Tom Tillery will examine Key assumptions and risks, Modeling techniques, Taxation and income tax planning, and Integration with other areas of PFP. Personal financial planners have numerous techniques available to estimate what financial independence looks like in their client's personal financial plan. This course will look at several of these techniques; as well as address taxation and income tax planning issues and strategies, and the integration of financial independence planning with other areas of personal financial planning. Note: This course has been updated for the Tax Cuts and Jobs Act ("Tax Reform").