CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
ACPEN: The Controllership Series: The Controllers Role in Internal Controls
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Online
1.50 Credits
This course in part of our series on the Controllership Role. Internal control is relevant to everyone in the workplace. It represents our moral responsibility to understand and comply with organization policies and procedures. It also provides the means to hold individuals accountable for their work. The controller is an impactful position that affects a company's processes including financial, compliance and operational. Controller functions vary across companies often following the size and complexity of the business and the industry. Smaller companies require more versatility for the controller Larger companies are more able to segregate job responsibilities across other employees. The controller should be knowledgeable of the various controls to create a control system that will appropriately safeguard company assets and processes. Internal controls are typically comprised of control activities such as authorization, documentation, reconciliation, security and segregation of duties. Presented by: Lynn FountainType: 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: 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 terri.storer@acpen.com Presented by: J. Patrick GarverickType: Live Webcast Replay
ACPEN: Business Valuation Fundamentals
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Online
1.00 Credits
This course provides a practical overview of business valuation, guiding participants through the key concepts, methodologies, and considerations involved. You will explore the types of valuation reports, the standards governing their preparation, and the step-by-step process of transforming raw data into actionable insights. The course also examines how the intended purpose of a report can influence its conclusions and offers strategies for valuing minority interests. By the end of the course, participants will gain a clear understanding of how to read, interpret, and apply business valuation reports effectively. Presented by: James LairdType: Live Webcast Replay
ACPEN: Internal Control Frameworks for Single Audit
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Online
1.00 Credits
The Uniform Guidance identifies COSO and the Green Book as best practices for internal controls in governmental audits. This course provides a comprehensive review of the COSO framework, including its 2013 update, and explores its application to the Green Book. Attendees will learn to recall the five components and 17 principles of internal control, understand the benefits of adopting internal control frameworks, and recognize the rationale behind the COSO 2013 update and its impact on auditing practices. Additionally, the course will cover how to leverage Part 6 of the Compliance Supplement to effectively document internal controls. Presented by: Melisa GalassoType: 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
ACPEN: Preparing to be a Forensic Accountant - Focus on Network Forensics
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Online
1.50 Credits
Network forensics - defined as the investigation of network traffic patterns and data captured in transit between computing devices - can provide insight into the source and extent of an attack. It is used in forensic accounting and with the expansion of information technology it has become a growing field. Network forensics is a relatively new field of forensic science. Computing has become network centric. Data is now available outside of disk-based digital evidence. Network forensics can be performed as a standalone investigation or alongside a computer forensics analysis. When used alongside a computer forensic analysis it is used to reveal links between digital devices or reconstruct how a crime was committed. Network investigations deal with volatile and dynamic information and is a sub-branch of digital forensics. It relates to the monitoring and analysis of computer network traffic for information gathering, legal evidence, or intrusion detection. This course is a complement to our other courses in the series on becoming a forensic accountant. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: The Controllership Series - Sales, Collections and Customer Credit
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Online
1.50 Credits
Why do for profit organizations exist" To make money!!!!! What a great concept. But if the organization does not have the proper collections and credit procedures in place, they may not be able to access that money. Hence the importance of the credit and collection process.Credit and collections are critical areas for the financial statement controllers. Customer credit is a form of payment that allows small business customers to purchase a product or service before paying for it in full. The process works similarly to the way a credit card does - you procure something and pay it back later. Collections is a term used by a business when referring to money owed to that business by a customer. When a customer does not pay within the terms specified, the amount of the bill becomes past due and is sometimes submitted to a collection agency. The sales and collection process includes business activities related to selling products and services, maintaining customer records, billing customers, and recording payments from customers. It also includes activities necessary to manage accounts receivable, such as aging accounts and authorizing credit. This course delves into the topics that impact the sales, credit and collections process for management. We discuss strategic steps management can take to ensure their processes are efficient and that they are able to actually collect their revenue. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Forensic and Fraud Interviewing Techniques and Skills
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Online
2.20 Credits
In forensic accounting, interviewing is used to obtain important information from witnesses and suspects. An important aspect is the ability of investigators to obtain accurate and reliable information from victims, witnesses and the suspects or any interviewee. The interview process is an essential part of information gathering for any investigation. The importance of improving the quality of the interviewing with the potential for visual recording of all interviews should be placed high on the agenda of all organizations across the globe. A properly conducted forensic interview can result in an extreme benefit regarding collection of information. The interviewer’s role is to develop a full understanding of the facts. There is a distinct difference between a forensic interview and a criminal interrogation. Typically, forensic auditors will not be involved in interrogations. The Canadian or U.S. forensic accounting profession does not have a standardized interview model to truly equip its professionals with the interview tools required to elicit confessions ethically. Majority of their skills are developed through experience, and not through a standardized model of training. This session focuses on various interview concepts and methods. Presented by: Lynn FountainType: 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
ACPEN: Navigating Mergers & Acquisitions with AI: The Future of Deals
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Online
4.00 Credits
Mergers and acquisitions can be complex, risky, and filled with unexpected challenges—but they don’t have to be overwhelming. This course provides a clear and practical overview of the M&A process, helping professionals understand the critical stages of evaluating opportunities, structuring deals, conducting due diligence, and navigating post-transaction integration. Participants will learn practical techniques that help organizations avoid the common traps that derail many transactions while improving the likelihood of successful outcomes. The session also explores how emerging AI tools are beginning to enhance deal analysis, uncover deeper insights, and support better decision-making throughout the M&A process. Presented by: James LindellType: Live Webcast Replay
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
ACPEN: The Controllership Series – The Controller’s Skillset
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Online
1.00 Credits
This another course in our series on the controllership function. The controller's role encompasses many traditional responsibilities. The breadth and depth of the controller skill set has expanded and will continue to expand as the business world evolves. The controller position will typically lead teams of financial and accounting experts. Recognizing that leadership and team management skills are must-haves; they need to be able to command their team's respect, inspire them to act, and ensure that such actions are aligned with your organization's overall vision. These skills, along with tactical knowledge will ensure the controller's success. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Understand Yours and Other People's Styles: Meet Them in the Middle and Be More Effective in Generating Great Results!
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Online
1.00 Credits
Understanding your own and the people style of others whom you are dealing with which can establish rapport more easily, help you become more persuasive, and avoid miscommunication with the possibility of rubbing someone the wrong way. In our session, you will gain insights into your people style, ways to improve communication connectivity and how to understand your team's functionality (or more likely dysfunctionality). Presented by: Mario FloresType: Live Webcast Replay
ACPEN: Ethics Aren't for the Byrdes in Ozark
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Online
1.00 Credits
Professional codes of ethics provide guidance to professionals who are frequently required to choose between doing the right thing and the wrong thing. Sometimes, professionals violate their ethical code and do the wrong thing for what they rationalize is the right reason. This session uses the popular television show "Ozark" and its multiple examples of seemingly good people doing bad things for the right reason to define ethics as well as explore why people make unethical choices and how they justify those choices. Presented by: Daniel PorterType: Live Webcast Replay
ACPEN: Preparing to be a Forensic Accountant - Focus on Computer Forensics - Part 3 (Steganography)
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Online
1.60 Credits
This course is a complement to our series on Becoming a Forensic Accountant and the focus of the course is on steganography techniques. Steganography is the art and science of embedding secret messages in a cover message in such a way that no one, apart from the sender and intended recipient, suspects the existence of the message. The first use of steganography can be traced to 440 BC when ancient Greece, people wrote messages on wood and covered it with wax, that acted as a covering medium Romans used forms of Invisible Inks, to decipher those hidden messages light or heat were used. During World War II the Germans introduced microdots, which were complete documents, pictures, and plans reduced in size to the size of a dot and were attached to normal paperwork. Null Ciphers were also used to hide unencrypted secret messages in an innocent looking message. Given the amount of data being generated and transmitted electronically, it’s no surprise that numerous methods of protecting that data have evolved. There are various types of steganography: Text Steganography - Hiding information inside the text files. This involves changing format of existing text, changing words in a text, generating random character sequences or using context-free grammars to generate readable texts. Image Steganography - Process of hiding text in an image without distorting the picture. Video Steganography - Technique to hide any kind of files into a cover video file. Audio Steganography - The secret message is embedded into an audio signal which alters the binary sequence of the corresponding audio file. Network Steganography - The process of utilizing active network protocols as carriers to transmit a covert message, undetectable by an uninformed party, from a host to its destination. This session will review these methods and also discuss relevant software. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Leases Accounting under Topic 842 – Answers to FAQ After Implementation
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Online
2.00 Credits
Lease accounting under FASB ASC 842 is now fully effective for all entities. Transitioning to new GAAP always leads to implementation issues and concerns. This course will answer the most common questions asked related to the latest lease accounting and financial reporting requirements after adoption and transition. Presented by: Jennifer LouisType: Live Webcast Replay
ACPEN: Consulting Services Secrets
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Online
1.00 Credits
Award winning discussion leader Mark Hugh discusses how to create and capture value with consulting services. Whether you want to consult a little or full time, this valuable course reviews identifying a specialty, growing a practice, capturing value, creating deliverables, and effective marketplace marketing strategies. Presented by: Mark HughType: Live Webcast Replay
ACPEN: Business Valuation - Asset Approach
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Online
1.00 Credits
This course provides a comprehensive introduction to the business valuation process, beginning with key terminology, professional standards, and the rules that guide the appraisal profession. Participants will explore the three primary approaches to value—Asset, Income, and Market—before focusing in depth on the Asset Approach. The course examines when and why this method is used, its advantages and limitations, and how to apply it effectively in real-world scenarios. Through practical examples and clear explanations of each of the three methods within the Asset Approach, learners will gain both the confidence and competence to apply valuation principles in their professional practice. Presented by: James LairdType: Live Webcast Replay
ACPEN: Best-In-Class Recruiting Strategies
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Online
1.00 Credits
With over 4.3 employees leaving their jobs as of early 2022, The Great Resignation presents a huge challenge for companies as they attract and retain talent. During this course, you'll learn practical strategies you can implement immediately to ensure you have the right tools in your toolbox to win the war on talent. Presented by: Kelly SimantsType: Live Webcast Replay