CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Passive Activities & Rental Real Estate Income Tax Issues
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Online
8.00 Credits
This comprehensive training is designed to get the accountant up to speed quickly with the complex passive activity loss (PAL) rules that apply to certain investments in trades or businesses and rental activities. The cornerstone of the course is the in-depth coverage of the detailed tax law and regulations applicable to passive activities under IRC §469 and how and when the 3.8% net investment income tax under §1411 applies. **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
S Corporation Preparation, Basis Calculations & Distributions - Form 1120S 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 S corporation formation and preparation issues as well as a complete understanding of calculating a shareholder’s stock and debt basis. The cornerstone of this course is the in-depth line-by-line analysis of the Form 1120S Schedule K and K-1 and how these items affect the shareholder’s Federal 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 kori.herrera@acpen.com
Surgent's Audit Skills Training Level 1: Developing Critical Skills for Success in Public Accounting
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Online
8.00 Credits
Level 1 focuses on the basic skill sets that new staff need to quickly master in order to "hit the ground running," while not overwhelming them with too much information all at once. This course explains the basics of what new auditors are generally expected to know and do. This course will focus on "why" certain procedures are performed, as well as "how" to perform typical procedures expected of new staff. This course is critical in establishing the groundwork for the expectation that all staff should critically analyze and understand the underlying purpose of procedures, as well as how to effectively and efficiently complete assigned tasks. IMPORTANT NOTE: This course takes place over two consecutive days. Registration for both days is required.
Surgent's Compilations, Reviews, and Preparations: Engagement Performance and Annual Update
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Online
8.00 Credits
Specifically designed for preparation, compilation, and review practitioners, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation, compilation, and review engagements. You will learn the ins and outs of applying SSARS No. 21, Clarification and Recodification, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-26 by the ARSC. In addition to SSARS 26, the entire suite of quality management standards is discussed. However, knowing the standards is not enough. You need to be able to effectively apply them. To support this, the course will review recent peer review feedback on SSARS engagements, providing insights on how to successfully apply this guidance. Not only will this course bring you up to date on SSARS requirements and guidance, but more importantly, it will provide you with practical examples and illustrations to help you effectively and efficiently perform these types of engagements. This course is intended to be your go-to reference for training your staff and managing your SSARS No. 21-26 services in compliance with professional, ethical, and technical requirements.
Yellow Book: Staying Compliant With Government Auditing Standards
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Online
8.00 Credits
Government Auditing Standards and application guidance are examined for auditors who work with state and local governments or not-for-profits.
Navigating IRS Authorizations: Form 2848 & Form 8821
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Online
2.00 Credits
Providing a practical overview of the IRS Power of Attorney, Form 2848, and IRS Tax Information Authorization, Form 8821. Participants will explore the differences between these forms, understand when each is required, and how to comply with IRS requirements for representing clients and accessing their tax information. The course will cover practical issues, ethical considerations, and best practices for managing client authorizations through the IRS Centralized Authorization File (CAF) system. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Be the Sun, Not the Salt, featuring Harry Cohen and John Daly
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Online
1.00 Credits
What if being nice, or specifically being a positive best version of yourself, made you a more effective leader? Ethical leadership, is effective leadership. That’s what Dr. Cohen, noted psychologist, transformational speaker, executive coach, and author of Be The Sun, Not The Salt, has been teaching organizations to do for years. Dr. Cohen’s work is based on scientific studies of human behavior broken down into simple, easily digestible pillars structured around the Heliotropic Effect. In this webcast we will discuss Dr. Cohen’s path to this work, what the Heliotropic Effect is, and how Be The Sun, Not The Salt is the perfect reminder to Do More of That every day.
Building Resiliency: The Upside of Stress
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Online
1.00 Credits
The positive power of stress How we think about stress determines its effect on us. This webcast presents scientific studies and personal stories to help you rethink stress and make it work for you, not against you. Stress can increase our intellect, physical and emotional strength, and our empathy toward others, leading to greater success.
Common Audit and Financial Reporting Deficiencies in State and Local Governments
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Online
2.00 Credits
Common Audit and Financial Reporting Deficiencies in State and Local Governments, is a 2 hour webcast detailing many of the more common mistakes that auditors and accountants are making in either the preparation of their annual financial statements or the audits of such financial statements. Deficiencies in audit standards (AICPA, GAO, Single Audit) and preparation standards (GASB) noted in this webcast are driven by the most recent results found in audit organization peer reviews, workpaper or desk reviews, and various organizations checklists for oversight.
Accounting & Attestation for ESG
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Online
2.00 Credits
Environmental, Social and Governance (ESG) has become a hot topic among standard setters. This session will look at the work of the FASB, GASB, and AICPA in the areas of ESG. We'll also look at the types of engagements CPAs can provide to entities who want assurance around their ESG reporting.
Tax Depreciation: How to Optimize Deductions
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Online
2.00 Credits
Following the ever-changing tax deprecation rules is not a game for the faint hearted! This course analyzes the current landscape of depreciating, capitalizing and disposing of business assets, with examples and illustrated case studies to enhance the CPAs understanding of the most current tax depreciation provisions. *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
Partnership Tax Updates (2025)
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Online
2.00 Credits
The well-informed tax practitioner will want to attend this two hour program in order to stay current on recent updates on partnership tax! Content includes recent court decisions on partnership tax issues as well as current IRS procedural updates for passthroughs. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Accounting for Leases
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Online
2.60 Credits
In February 2016, FASB issued ASU 2016-02, Leases, which provides new guidelines that change the accounting for leasing arrangements. To be able to properly account for leases, financial professionals must understand ASU 2016-02 (also referred to as Topic 842). This guidance covers information on how leases should be accounted for. The previous leasing standard (ASC 840) had been in existence for almost 40 years. Under ASC Topic 842, lessors continue to classify leases as operating, direct financing, or sales-type. While lessees now classify leases as operating or financing leases. Previous guidance only required capital leases to be reflected on the BS. The new guidance requires all leases to be reflected on the BS. This is a major change for organizations and will cause their balance sheets to swell as leases must now be disclosed on the balance sheet. The standards original effective dates were prior to 2019. In April 2020, due to COVID-19, FASB voted to defer the effective date for ASC 842 for private companies and certain not-for-profit's for one year. For private companies and private not-for-profits, the leasing standard will be effective for fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. For public companies the leasing standard is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The course covers elements of lease classification for both lessees and lessors. Also, numerous examples are incorporated as reference.
Using Psychology Secrets to Love your life and Get More Done
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Online
4.00 Credits
The new field of Positive Psychology offers many methods and ideas for helping people be happier, healthier, and better at what they do. Nowadays, the ability to be at your best and get clients to enjoy working with you is critical to growing your business or getting ahead. Studies show that happy people make $750,000 more over the course of their life than unhappy people, have half the number of sick days, and live 9 years longer. In this fun and fascinating seminar, you’ll learn how to not only be happier, but help your clients be happier in working with you.
Depreciation and Capitalization Guide: Optimizing Business Assets
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Online
4.00 Credits
This presentation highlights the latest legislative changes affecting depreciation and capitalization rules, including inflation increases and Section 179 and 168(k) deductions. Planning and potential pitfalls will also be presented. **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.
K2's Technology Update
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Online
4.00 Credits
Which technology trends will impact you and your business? What emerging technologies will potentially help you to address security and efficiency? How will the emergence of Windows 11 affect you? Should you consider subscription-based software? What does the future of communication technology have in store for you? Get answers to these and other questions by participating in K2’s Technology Update, a four-hour review of technology trends and developments affecting virtually all business professionals. In this session, you will learn about significant issues such as: • Hardware trends, • Software innovations, • Communication and collaboration tools, • Security issues and solutions, • Key products to consider for implementation, and • Unusual and emerging technologies you may have missed. If you’re taking just one technology-focused training session this year, this should be it!
Creating an Ethical Work Environment
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Online
2.00 Credits
This session introduces theories on human nature and organizational factors affecting ethical choices. Robbie examines the role of gossip in the workplace, provides tools for ethical decision making and offers concrete actions for creating and sustaining an ethical work environment. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Risk Is Increasing - and Risk Management Is Evolving
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Online
1.00 Credits
Tools for Risk Management A key to an effective risk management process is to move from the historic silo-based approach to an enterprise-wide approach. During this webcast, you will learn: Increased risks for organizations, including technology and cyber risks The use of a risk readiness assessment to identify management's current state regarding risk management The importance of retaining talent and updating your business model Findings from executive surveys that identify potential risks
Third Party Verification (Comfort) Requests- What Are Options for Responding and How to Determine Which Profes
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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.
Avoiding Budget People Issues: Managing Budgeting's Soft Side
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Online
2.00 Credits
The budgeting process can be a time consuming and frustrating process for accountants. The constraints and pressures can lead to poor decisions in both the technical and human components. This session will cover: Avoiding Budget People Issues: Managing Budgeting’s Soft Side • Financial plans have a technical component and human component. We can resolve some of our budget issues by exploring the process’ human aspect. This session includes a case study that measures an individual’s personality type and then explores how to use our strengths and weaknesses to create to a better plan.