CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Surgent's Tax Planning for Rental Real Estate
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Online
4.00 Credits
The taxation of real estate is tricky. Taxpayers can own real estate in a number of different ways, including direct and indirect investments. There are numerous exceptions to being classified as a rental activity. How do you know if someone is a real estate professional? In this course, we will explore all these issues and many more. Through real-world examples and discussion, this course will delve into exceptions to rental status, qualifications for material participation, and requirements for active status. Additionally, we will cover the QBI and Section 1237 safe harbors and touch on some planning ideas related to depreciation recapture.This course qualifies for IRS credit.
Effective Coaching Strategies for High Performance
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Online
4.00 Credits
This business coaching course is designed to enhance your coaching effectiveness by integrating innovative tools like ChatGPT (Generative AI) to support and elevate your coaching practice. You'll explore the key differences and similarities between coaching and managing, uncover the most important skill every coach should master, and learn how to get to the root cause of any problem. With hands-on coaching strategies, including neuro-linguistic programming (NLP) techniques, you'll enhance your ability to drive results. Additionally, you’ll discover how to use performance gap analysis to identify and bridge gaps, ensuring the success and growth of the individuals you coach.
More Money: Strategic Ways to Improve Cash Flow
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Online
4.00 Credits
Cash flow management is often the most important task of any CFO or financial leader. Regardless of whether one works in start-ups or established companies, non-profit or for-profit entities, cash flow makes our organizations run. Have you ever wondered whether you are optimizing your company's cash flow? In this course, we will explore how to improve your company's cash flow using analysis and financial theories in the context of real-world situations. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
K2's Case Studies in Fraud and Technology Controls - 8 Hours
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Online
8.00 Credits
Fraud continues to plague businesses at epidemic levels, and technology control failures are a significant reason fraud occurs. Using a case study approach, in this session, you will learn about the pervasiveness of fraud, the control failures that contribute to fraud, and what you can do to mitigate fraud risk. A specific focus of this course is the application of information technology general controls and information technology application controls. In this course, you will examine numerous reported fraud cases and identify the general control and application control failures that contributed to each of these frauds. By learning through these real-world case studies, you will be positioned better to reduce fraud risk.
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 Annual Accounting and Auditing Update
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Online
8.00 Credits
Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides a comprehensive review of recent standard-setting activities of the FASB and AICPA. In addition to providing a detailed review of SAS No. 145, this course will bring you up to date on FASB and AICPA standards issued over the past few years, including the 16 SASs effective since 2021 and beyond. The course also provides many hands-on examples and illustrations to help you apply the guidance in practice. On the financial front, the course covers the 9 ASUs issued in 2023, including ASUs covering crypto assets and leases for common control entities. In addition to a financial accounting update, the course will discuss what you will need to do differently as you adopt new audit standards 142-149 over the next few years, including a detailed review of the audit requirements under SAS 142. The course will also cover the key changes related to SSARS No. 25. Finally, the course reviews the AICPA's quality management project. 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.
Surgent's S Corporation Core Tax Issues From Formation Through Liquidation
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Online
8.00 Credits
As experienced staff members master the preparation intricacies of an 1120-S tax return, they are expected to understand and apply the underlying concepts, principles and laws governing S corporation status. This course is designed to illustrate in both theory and practice overarching principles that govern S corporations from formation to revocation, termination and liquidation. Experienced, client-facing staff should be aware of the pitfalls that may inadvertently cause an S-status termination or may generate unintended tax consequences to shareholders.This course qualifies for IRS credit.
Money Laundering Awareness for Accountants
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Online
2.00 Credits
The course provides general information on how to identify money laundering activities during the conduct of normal tax audits. Discover key resources and tools available for effective detection and deterrence. Explore the impact of money laundering on ethical decision-making, and how examiners and auditors can assist criminal investigators in countering money laundering. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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
Current Fraud Trends - Nonprofit and Government Entities
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Online
2.00 Credits
Nonprofit entities and governmental entities have a high degree of public accountability. This course will examine the most common fraud schemes and provide multiple examples of how to prevent or detect these schemes.
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.
Improve Spreadsheets by Building Controls in Excel
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Online
2.00 Credits
In today's data-driven world, spreadsheets serve as the backbone of business and personal productivity. However, creating complex and error-prone spreadsheets can lead to critical mistakes and inefficiencies. This course aims to equip you with the knowledge and tools to build robust spreadsheets, implementing a range of controls and safeguards to ensure data integrity, streamline processes, and maximize accuracy. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
S Corporations - Overview
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Online
2.00 Credits
This course provides an overview of the key aspects and tax implications of S Corporations. Participants will learn the mechanics of electing Subchapter S status, compare S Corporations to other entity structures, and explore compliance requirements such as corporate formalities. Highlights include a detailed discussion of Form 1120S, accountable plans, taxable fringe benefits, officer reasonable compensation, and IRS audit strategies. The course also covers Schedules K-1, K-2, and K-3, as well as the concept of effectively connected income. Practitioners will gain practical insights into advisory services and strategies for representing clients before the IRS. *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 Controllership Skills Update: Mergers, Acquisitions, and Alliances
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Online
2.00 Credits
Mergers, acquisitions, and partnering have long been strategic vehicles to grow or change an existing organization. Corporate America has extensive experience in merging with or acquiring firms. However, its track record of being able to unify an acquired firm with the acquirer and provide a single organization with increased growth potential has been somewhat shaky. This session provides a roadmap including specific actions for financial professionals focused on improving the results of an acquisition, sale, formation of an alliance, and/or outsourced activities. This program continues to be updated based upon trends and recent events. In addition to traditional topics, it includes discussions on the impact of taxes, corporate structures to manage M&A and internal venture capital, strategic spin-offs/splits, issues concerning goodwill, and managing outsourced activities. The program expands the topics covered in the Controllership Skills Update Series. As with the other programs, this brief session is aimed at renewing and expanding participants' existing skills, by providing specific actions to improve an organization's results. Real-world examples are used throughout the session.
Surgent's Guide to Partner Capital Account Reporting
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Online
2.00 Credits
Tax practitioners are responsible for presenting partner capital accounts on the tax basis. But what does this mean and how have rules changed in recent years regarding partner capital accounts? This course covers exactly that. For tax practitioners preparing partnership 1065 forms, this course explains these complex rules in practical and understandable terms.This course qualifies for IRS credit.
Taxation of Business Entities
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Online
2.50 Credits
This course will introduce you the different types of business entities and the tax implications of contributions, distributions and earnings, among other topics. **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
The Preparation of Form 706 - Line-by-Line
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Online
3.00 Credits
Preparing Form 706 requires a detailed understanding of estate taxation, valuation rules, and compliance requirements. This course provides a step-by-step breakdown of Form 706, helping tax professionals accurately report estate taxes while ensuring compliance with IRS regulations. Participants will explore key components, including gross estate calculations, deductions, tax computation, and portability elections. With real-world examples and practical guidance, attendees will gain confidence in preparing Form 706, even in complex scenarios. This course will also cover any recent legislative changes introduced by the new administration and their impact on estate tax planning and compliance. *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
Financial Statement Presentation and Disclosure
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Online
4.00 Credits
This comprehensive session is a must-attend event for any professional accountant who prepares financial statements for either a private enterprise or a firm client. We illustrate best practices for presentation and disclosure by revisiting fundamentals of financial reporting for various industries. This workshop explores best practices for United States GAAP in addition to considerations for special purpose frameworks. Experienced accountants will benefit from a refresher whereas other accountants will appreciate formative skill-building insights.
Gamed: Why Performance Targets and Incentives Fail and How to Fix Them
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Online
4.00 Credits
Targets can be a powerful catalyst for remarkable achievements - from landing humans on the moon to eradicating smallpox and repairing the ozone layer. However, poorly designed targets can have severe consequences, potentially leading to executive imprisonment, corporate collapse, or even loss of life. This course uses real-world examples and case studies to guide you through a practical, step-by-step process for crafting robust, effective, and credible targets for your organization. You'll learn how to harness the positive potential of targets whilst avoiding the pitfalls that can derail even the most well-intentioned performance initiatives.
K2's Improving Productivity With Microsoft 365/Office 365 Cloud Applications
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Online
4.00 Credits
Many Microsoft 365/Office 365 subscriptions include robust Cloud services for improving productivity. Foundational services, such as SharePoint Online, OneDrive for Business, and Exchange Online, join with other powerful tools such as Teams, Planner, Power Automate, Forms, and Power Apps to provide a productivity platform second to none. Unfortunately, most users will never benefit from working with these tools simply because they remain unaware of these features. Plan to attend this session to learn about the “rest of 365” and how these Cloud-based applications can enhance personal and team productivity while simultaneously facilitating remote working arrangements. Don’t miss this opportunity to get all the knowledge and guidance necessary to leverage your investment in Microsoft 365/Office 365 fully.