CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
S Corporations: Comprehensive walk through of Form 1120S
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Online
8.00 Credits
This course is designed for financial professionals looking to understand Form 1120S. It covers the essential aspects of S corporation taxation, including the preparation of Form 1120S, determining taxable income, and accurately reporting and allocating income, deductions, and credits. Electing Subchapter S status as well as reviewing the mechanics of electing Subchapter S status will be discussed. It will further compare the S Corporation to other forms of entities, along with compliance with corporate formalities. Highlights of Form 1120S will be discussed, including build-in capital gains, accountable plans, taxable fringe benefits, officer reasonable compensation and audit strategies. Schedules K-1, K-2, K-3, and effectively connected income will be reviewed in this course as well. 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 Annual Accounting and Auditing Update
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Online
8.00 Credits
Designed as an all-you-need-to-know update for accounting, auditing, and attestation practitioners at all levels in public accounting and industry, this course provides a comprehensive review of recent standard-setting and rulemaking activities of the Financial Accounting Standards Board (FASB), American Institute of Certified Public Accountants (AICPA), Public Company Accounting Oversight Board (PCAOB), and Securities and Exchange Commission (SEC). On the financial accounting front, we will cover the FASB's Post-Implementation Review (PIR) report for revenue recognition under ASC 606 and discuss the best practices in applying the standard and identifying any ongoing issues practitioners are experiencing with applying the standard. We will also discuss the more than a dozen ASUs the FASB has issued since the beginning of 2023 and into 2025 covering crypto assets, disaggregated expenses, business combinations, and leases for entities under common control. Our focus on AICPA standards includes a detailed discussion of revamped AICPA quality management standards. The AICPA updated and modernized the standards by issuing Statement on Quality Management Standards 1, 2, and 3 (SQMS 1, SQMS 2, and SQMS 3, respectively), SSARS No. 26, and SAS 146, Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards (SAS 146). These standards, effective December 15, 2025, modernize quality management standards to reflect an increased focus on risk assessment, technology use, and the presence of outside experts on engagements. We will also cover new rules impacting public company audits and present case studies on recent fraudulent accounting stories and best practices for detecting and preventing such frauds. In summary, the course is your go-to source for all things A&A and will prepare you for your upcoming engagements throughout the rest of the year.
Business Partnerships: Managing Supplier Relationships
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Online
1.00 Credits
As financial leaders, CPAs are often tasked with managing organizational risk. In this respect, the supplier relationship can be a tricky one. It is often one of the more familiar and comfortable business relationships we have, yet it may also be the one that presents the most significant risk to our company. In this course, we will explore how to manage the supplier relationship from onboarding to termination. Through case studies and best practices, we will discuss how to continue being a good partner to our suppliers while also understanding where potential risks exist. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ChatGPT and IRS Taxation Law Research
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Online
2.00 Credits
The course provides a concise overview of how to use ChatGPT to more effectively and efficiently research IRS taxation law. It delves into techniques for extracting precise information from complex tax legislation, interpreting IRS guidelines with AI assistance, and utilizing ChatGPT's advanced language models for nuanced legal analysis. Participants will learn how to streamline their research process, identify relevant tax law precedents, and apply AI insights to real-world tax scenarios, enhancing their professional proficiency in navigating the intricate world of IRS taxation. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
The Ethics Hour: Dealing With Conflicts of Interest: Members in Business and Industry, featuring Don Minges
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Online
1.00 Credits
Often a simple situation may seem innocent, but it can lead to large complications quickly. Conflicts of interest are unavoidable and occur frequently for CPAs in business and industry. What will you do when they happen? Will you take the necessary steps to remain ethical and to protect your license? We will show you how in detail. You and I have a responsibility to our organizations and to the public to be ethical. If you do not follow the prescribed steps, as detailed in the Code of Professional Conduct, there will be problems. Do not forget your duty to the public.
Preparing for & Conducting Discharge Meetings
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Online
1.00 Credits
Over 80% of all employment-related lawsuits relate to termination. Every termination should be treated as a potential lawsuit. The facts supporting a leader's recommendation of discharge must be fully investigated. The discharge of an employee requires prior review and approval. Narrow self-interest, spite, or personal animosity must not play a part in making termination decisions. This course provides practical knowledge and scripts for handling discharges with good judgment such that personal and employer liability is avoided.
Combatting Sexual Harassment in the Workplace
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Online
1.00 Credits
This presentation will review what sex harassment is under the law, company compliance obligations, and describe how promoting a positive company culture can prevent sexual harassment in the workplace.
Communicating in a Virtual and Live Environment - Numbers Matter But So Do Words
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Online
2.00 Credits
People fear presenting more than they do “death”. Communicating numbers is a scary proposition to overcome for both the presenter and the recipients. This course is designed to enhance the communication skills of CPAs and CFOs by emphasizing the importance of understanding and mastering the facts before delivering any presentation, understand the key elements of presenting a narrative, and provide examples to engage live and virtual teams in effective numbers presenting. The goal is to equip financial professionals with the tools needed to overcome fears and provide the best practices research on all types of presentations-from communicating complex financial information effectively to conducting a casual virtual meeting. This is a fun session intended to be interactive with participation either live, virtual or both.
Depreciating & Expensing Business Assets
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Online
2.00 Credits
This course will address recent tax legislation, rules, and developments related to capitalization and depreciation; Section 179 and 168(k) 100 % bonus deduction; Depreciation of automobiles, including new luxury auto limits; ADS depreciation for electing farm and real estate business. **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.
Donating Cryptocurrency and Avoiding Traps for the Unwary
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Online
2.00 Credits
As the digital asset market continues to mature, more taxpayers may be contemplating blessing their favorite charitable organizations with gifts of cryptocurrency. Beneficiaries unfamiliar with digital assets may find it challenging to properly report any of these types of donations. Likewise, taxpayers will need to ensure that they properly value and substantiate any contributions or potentially risk their charitable deductions being denied. This course will provide a brief overview of digital assets. This will be followed by a discussion of the rules regarding the documentation required when claiming a charitable contribution of digital assets. This course will also cover recent IRS publications and cases discussing taxpayers whose deductions of digital assets charitable gifts was scrutinized. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Effectively Responding to IRS Letters
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Online
2.00 Credits
This course equips tax professionals with the knowledge and strategies needed to handle the most common IRS letters, including general notices, audit requests, collections, return inquiries, and error notices. Participants will learn how to interpret IRS correspondence, adhere to response deadlines, and effectively communicate with the IRS to resolve issues and minimize risks. The session also highlights best practices for ensuring compliance and avoiding penalties or escalation, empowering attendees to navigate IRS correspondence with confidence. *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
Ethics in the World of AI: An Accountant's Guide to Managing the Risks
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Online
2.00 Credits
Discover "Ethics in the World of AI: A CPAs Guide to Managing Risks" - a concise 2-hour training session for certified public accountants. Karl Ahlrichs and Jennifer Elder discuss the current uses of AI in business, nine risk areas, and provide practical suggestions to address these risks effectively. Equip yourself with the tools to navigate the ethical challenges of AI, upholding professional standards while embracing transformative technology. Join us now for a journey towards ethical excellence in AI.
K2's Taking Another Look At PDFs
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Online
2.00 Credits
We’re all familiar with PDF documents. However, it’s safe to say that most professionals use only a tiny fraction of their features. This circumstance is unfortunate, considering all you can do with PDF documents. Therefore, isn’t it time to take another look at PDF K2’s Taking Another Look At PDFs documents and all you can do with them? Participate in this session to learn more about PDFs and how and why they should be a cornerstone technology in most organizations. Collaboration options, long-term storage and archival, and fillable forms are just a few features you will learn about in this session. If you’re ready to elevate your PDF productivity, this session is for you!
Surgent's Incident Response and Case Studies in AI-powered Cybersecurity
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Online
2.00 Credits
This course emphasizes the practical application of incident response frameworks through case studies of AI-related cyber incidents. It focuses on preparing financial professionals to effectively manage and learn from cybersecurity crises.
Surgent's Work-Life Balance: Maximizing Productivity and Understanding Related Tax Issues
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Online
2.00 Credits
Working as a financial professional is an accomplishment that offers the potential for a good salary with long-term growth. Despite being a sought-after career, studies show that being overworked is the greatest source of anxiety and dissatisfaction among financial professionals. Left unchecked, a life centered exclusively around the demands of work can be both physically and emotionally detrimental. Establishing a work-life balance is difficult in any profession, yet financial professionals confront unique challenges that make this goal seem even more elusive. Technology results in being "always on," with no true time to disconnect and genuinely enjoy family, exercise, or hobbies. Lack of balance comes with costs, including poor health and lower productivity. Why are some professionals able to establish a successful balance between career demands and family while others are not? How are some firms able to achieve both high employee satisfaction and strong productivity? This course looks at research, surveys, and simple anecdotal information to provide a better understanding of how to achieve a realistic work-life balance in the modern world. The program also discusses the tax consequences that arise when professionals seek balance by working from home in one state while their employer is located in a different state.
2025 Accounting & Auditing Update
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Online
3.00 Credits
Stay informed and prepared with this comprehensive annual update on the latest developments in accounting and auditing. We'll begin with a deep dive into the Accounting Standards Updates (ASUs) effective in 2025, followed by insights from the FAF's 2024 PCC Review and an overview of FASB's Invitation to Comment - Agenda Consultation, which will shape the future of accounting standards. On the auditing side, we'll tackle the essential changes in quality management standards that firms must implement by the end of 2025. The session will also highlight common deficiencies identified by the DOL in EBP (Employee Benefit Plan) engagements and provide a peek at upcoming projects from the Auditing Standards Board (ASB). Join us to gain practical insights and actionable takeaways to navigate these updates with confidence.
Data & Predictive Analytics & Business Intelligence for Controllers/CFOs
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Online
4.00 Credits
The Accountant role is evolving from data aggregation to knowledge extraction, with a significant emphasis on understanding and leveraging technological advancements. In this era of rapid digital transformation, it is crucial for accountants to grasp the shift towards more analytical roles, learn the tools, and integrate Business Intelligence (BI) and Data Analytics (DA) in their organization and daily practices. This course will focus on raising the accountant's awareness of BI and DA practices, the impact of AI technologies like ChatGPT, and how these can benefit their organization. By embracing these technologies, accountants can enhance their value proposition by transitioning from traditional accounting roles to becoming strategic advisors and decision-makers.
Annual Update for Controllers and Finance Managers: Driving Business Value
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Online
7.00 Credits
CFOs, controllers and finance managers often play a key role in driving value within an organization. Explore best practices tailored to help enhance your impact.
Hands-On Tax Return Workshop - S Corporations (Form 1120S)
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Online
8.00 Credits
This case-driven training is designed to get the inexperienced accountant up to speed quickly in the most common areas of S-corporation taxation. The cornerstone of this course is the preparation of the Form 1120S using a fairly complex trial balance common to most S corporation income tax returns. **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
Exercise Your Ethics: Techniques to Improve Ethical Response
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Online
2.00 Credits
Many courses highlight ethical failures - this course goes beyond that. This course identifies the many barriers to ethical behavior, focuses on habits and techniques that improve ethics and offer ways to practice so that the ethical "muscle" is ready for any dilemma. This course incorporates ideas from leading ethical authors and includes data from the ACFE Report to the Nations. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.