CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Forensic Accounting: Investigating Divorce Cases
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Online
4.00 Credits
With over 50% of marriages ending in divorce, forensic accountants are frequently used in uncovering hidden income and assets. It is not uncommon for one spouse to hide money from another, sometimes for nefarious reasons. As a CPA, your services are valued by high-net-worth individuals who hire attorneys in their divorce proceedings. In this course, you will learn the art of financial investigations and how to uncover the truth in divorce cases, whether from offshore accounts to lifestyle analysis. Step by step, the course will teach you the valuable skills necessary in finding, analyzing, evaluating, and presenting your findings to your client and if needed, ultimately in divorce court. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
AICPA's Annual Federal Tax Update
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Online
7.00 Credits
Covering easy-to-miss tax matters from the past year The velocity of legal and regulatory tax change can make it difficult to keep up. In this course, you are brought up to date on the latest legislative, judicial, and IRS developments affecting businesses, individuals, estates, and trusts, including regulatory updates related to H.R. 1, commonly referred to as OBBBA. Matters that specifically affect tax practitioners (such as changes in the tax regulatory environment) are also covered. Topics include: Inflation adjustments U.S. Tax Court cases settled in the past year Law changes from the past year Recently issued regulatory and sub-regulatory guidance Focusing on implementation and compliance Materials inform you of the latest legal and regulatory tax matters affecting virtually all taxpayer profiles, helping you effectively complete tax planning and compliance engagements. Course materials point out tax planning opportunities and provide practice tips to help you serve clients with confidence.
ACPEN: Shortcuts to Personal and Professional Success
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Online
8.00 Credits
We all want to be successful and deeply fulfilled, but most of us have not learned what really leads to a life of abundance, happiness, purpose, and great relationships. In this seminar, you will learn the most effective methods for creating the life you really want. In his interviews with such people as Oprah, the Dalai Lama, Deepak Chopra, Tony Robbins, Ted Turner, and dozens of others, Jonathan has learned what really works and what does not. In this seminar you’ll learn the best personal and professional growth techniques he’s acquired over his career. Once you know these great ideas and methods, you'll be able to take your life and career to a whole new level. Presented by: Jonathan RobinsonType: Live Webcast Replay
How Changes in Business Methods Affects Internal Control
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Online
8.00 Credits
New Technology, the move toward telecommuting, the widespread adoption of electronic documentation, and a wide range of other factors have significantly and forever changed the way business is conducted. It should go without saying that changes in tools and methods lead to upheaval in any organizations internal control system. In this session, we look at all the changes that are occurring and discuss what's coming in the not too distant future. The material then looks at how internal controls have been affected and what other updates are on the horizon. Anyone trying to use controls to keep their organization efficient and secure should consider this session because the rate of change to both operational methods and control processes has been and will continue to be incredible. 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 Preparing Not-for-Profit Financial Statements
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Online
8.00 Credits
Accurate and effective financial reporting is essential for every not-for-profit organization, and it requires a solid understanding of today's reporting requirements. This course equips professionals with the knowledge and tools to confidently navigate not-for-profit accounting standards. You'll learn how requirements are applied in financial statements, explore available reporting options, and gain clarity on key areas such as net assets, contributions, and functional expense reporting. Through a highly illustrative format and over 30 targeted exercises, this course provides a practical, hands-on approach to building expertise in not-for-profit accounting and reporting.
Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners
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Online
8.00 Credits
Don't let the title frighten you. It is critical that staff be trained on the increasingly complex forms-related issues that challenge them each busy season. This course will help experienced staff focus on the essential amidst the cacophony of IRS and legislative changes and avoid costly mistakes. This course brings to the forefront advanced preparation issues, from individual returns to flow-through entities such as S corporations, LLCs, and partnerships.
Tax Depreciation: Review and Update
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Online
2.00 Credits
A discussion of recent law changes that impact capitalization, depreciation, and disposition of assets. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Fundamentals of Form 1040 -- Individual
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Online
4.00 Credits
This course introduces professionals to the fundamentals of individual tax preparation. Participants will learn the essentials of Form 1040, including filing requirements, income reporting, and deductions. The session will also cover preparer responsibilities, due diligence, and taxpayer rights under Circular 230. By the end, attendees will have a solid understanding of the foundation of personal tax returns. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: State of AI
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Online
1.00 Credits
Artificial Intelligence is moving fast and increasingly adopted in businesses, significantly improving efficiency in many industries, including finance, retail, healthcare and manufacturing. What is real and what is just hype? What should business leaders consider as they lead their organizations in the adoption of this technology? Why is AI governance the key to success? This webinar will cover some of the major advancements in artificial intelligence in 2025 and key insights on where AI is headed and recommend both strategic and tactical steps to take as we move into 2026. Presented by: Jon Brandt, Andrew ClarkType: Live Webcast Replay
ACPEN: Responding To Retaliation Concerns and Capturing Key Retaliation Case Metrics
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Online
1.00 Credits
Individuals may cite retaliatory concerns when weighing their decision to report an issue; during an investigation; or, after an investigation’s conclusion. No matter the timing, when an individual raises a retaliation concern, their claims should be taken seriously and fully reviewed. Does your organization analyze retaliation allegations and investigate outcomes as part of their cultural assessment? Most organizations track retaliation matters at a general, non-specific level. The type of retaliation and the perceived cause of the retaliatory act are not delineated. When a retaliation matter requires investigation, an organization should gather key data points for trending purposes and to fine tune future training and policy initiatives. This course offers recommendations for (1) framing responses to retaliation allegations (2) capturing key data points (3) developing specific metrics for retaliation matters Presented by: Robin RohmerType: Live Webcast Replay
ACPEN: The Future of Work - The Landscape of Work Today
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Online
1.20 Credits
The world of work today has never before faced so many simultaneous changes. From rising turnover and rising employee disengagement to the changing psychology of the workforce, the world of work is changing fast. In order to understand how to thrive in this complex landscape - we must begin by understanding the key drivers of change. What is changing in the world of work, why are these changes happening, and what can we expect will continue to change and what may not change. These are the elements we will explore in this class. Presented by: Steve CadiganType: Live Webcast Replay
ACPEN: Leading Up: The Superpower Every Ascending Leader Needs
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Online
2.00 Credits
Most leadership training focuses on leading downstream, with the goal of eventually advancing to an executive role. Few people get to be “top dog” in their organization. So, nearly every worker will spend their entire career leading up, even while serving in a leadership role. Learn the skills and tactics needed to develop an effective working relationship with your boss and other superiors. Gain the credibility and support necessary to get things done and advance professionally. Presented by: Jon LokhorstType: 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: Partnerships: How to Calculate Partner Basis
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Online
2.00 Credits
This program provides a detailed analysis of the calculations related to determining tax basis for a partnership interest. Illustrated examples with filled in forms will demonstrate how the processes works and their many potential pitfalls. *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
Ethics: Giving Thanks - How to Master the Art of Gratitude
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Online
2.00 Credits
How grateful are you? In this critically important webinar, we will explore exactly what gratitude is and why it is a crucial component of your work as a CPA. Even if you believe you're already a deeply grateful person, you'll still learn some new strategies for expressing gratitude effectively. Forbes Contributor Bruce Weinstein, The Ethics Guy, will show you how to use LinkedIn in a novel way to say "thank you." You'll also find better and worse ways of letting clients, team members, family members and friends know that you care about them. You'll understand why gratitude is a matter of ethics and not merely etiquette. Finally, you'll discover how to use questions about gratitude in job interviews and performance reviews. Why not hire and promote people who are not only knowledgeable and skilled but also grateful? You will be thankful for having taken this valuable webinar! 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 Food, Beverage, and Entertainment Expensing
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Online
2.00 Credits
The IRS has issued final regulations regarding the Tax Cuts and Jobs Act's (TCJA) elimination of the deduction for expenditures related to entertainment, amusement, or recreational activities and provided guidance to determine whether an activity is considered to be entertainment. The final regulations also address the 50% limitation on the deduction of food and beverage expenses and when the 50% limitation does not apply. To effectively advise clients, it is imperative for tax practitioners to understand these rules and be updated on the latest IRS guidance related to meals and entertainment.
Surgent's Hiring New Workers and Payroll Taxes
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Online
2.00 Credits
When a new employee is hired, there are a lot of things the employer needs to take care of. Aside from getting employment contracts signed, training lined up, and the new hire breakfast planned, employers are tasked with making sure all of the payroll forms are filled out. For many small business owners, this can be a source of anxiety. They often wonder if they have everything they need. They also hear horror stories about potential IRS penalties for not having all of the boxes checked. In this course, we will explore the payroll compliance side of hiring new employees. From the alphabet soup of forms that need to be filled out to the initial payroll tax forms, we have you covered if you are a new practitioner or new business owner. We will even discuss the surprisingly difficult-to-navigate world of unemployment insurance.
Surgent's Key Roth IRA and Roth 401(k) Rules for Funding and Tax-free Distributions
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Online
2.00 Credits
How much can clients contribute to a Roth IRA, Roth 401(k), Roth SEP IRA, or Roth SIMPLE IRA? When do enhanced (super) catch-up contributions apply, and when must those catch-up contributions be made on a Roth basis? How does a Roth distribution qualify as tax-free? How did SECURE Act 1.0 and SECURE Act 2.0 fundamentally change Roth funding and distribution rules? These are among the core Roth questions advisors must be able to answer with confidence. As Roth accounts continue to play an increasingly central role in retirement savings strategies — and as contribution rules become more layered and complex — Roth proficiency is no longer optional. In addition, new rules governing age-based enhanced catch-up contributions and the Roth mandate for certain higher-income participants have added a new level of coordination between tax planning, payroll, and retirement plan design. In this course, Denise Appleby simplifies the critical rules that govern Roth funding and Roth distributions across Roth IRAs, Roth 401(k)s, and related employer plans. Emphasis is placed on understanding how the rules interact, where advisors commonly make mistakes, and how recent legislative changes affect real-world planning.
Surgent's Strategies for Maximizing Social Security Benefits
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Online
2.00 Credits
As Americans live longer and increasingly move away from traditional pensions, Social Security has become the main source of retirement income for many clients. Meanwhile, concerns about solvency and a lack of understanding of key rules have led to confusion and sometimes misguided decisions. This program offers tax practitioners the knowledge they need to help clients make informed choices about Social Security and retirement income.
ACPEN: Just Ask Why - Searching for Answers: Generating Solutions
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Online
4.00 Credits
Breaking the Wall of blind acceptance; avoiding habitual complacency and Yoking the dots between cause and effect. Presented by: William O’BrienType: Live Webcast Replay