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: The Controllership Series: The Controller's Role in Debt Management
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Online
1.50 Credits
Debt Management: Debt management often involves administering loan agreements and ensuring bank compliance. Compliance: Controllers help ensure compliance with federal and local laws, provisions, and financial regulations. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Yellow Book Ethics
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Online
2.00 Credits
The Yellow Book outlines essential ethical principles for governmental auditors, including serving the public interest, maintaining integrity, objectivity, and professional behavior. This course provides a focused review of these key concepts and their practical application in governmental auditing. Participants will also explore the independence standards, gaining insights on maintaining objectivity and avoiding conflicts of interest to ensure unbiased and professional audits. Presented by: Alex RomeroType: Live Webcast Replay
ACPEN: IFRS vs. US GAAP - Major Accounting Differences
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Online
2.00 Credits
Whether a financial statement preparer or user is more familiar with IFRS or U.S. GAAP, it is important to be familiar with the important differences between the two financial reporting frameworks. This course will highlight some of the more significant differences between the standards. Presented by: Jennifer LouisType: Live Webcast Replay
ACPEN: K2’s Eight Awesome PivotTable Features
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Online
2.00 Credits
Unlock the full potential of Excel's most powerful feature-PivotTables! While many users rely on them daily, few tap into the advanced capabilities that can transform data into dynamic insights. Join us for an eye-opening session where you'll discover eight game-changing PivotTable techniques that go far beyond the basics. From custom calculations and KPI integration to multi-source consolidation and advanced reporting tricks, we'll show you how to elevate your analytics and impress stakeholders. Whether you're a seasoned Excel user or just getting started, this session will equip you with the tools to turn ordinary PivotTables into extraordinary decision-making engines. Don't just use PivotTables-master them! Presented by: Thomas StephensType: Live Webcast Replay
ACPEN: Failure to Detect Fraud and the Reasons Why
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Online
2.00 Credits
SAS 122, AU 240, Consideration of Fraud in A Financial Audit state that auditors fail to detect fraud for two reasons. One, they haven’t been trained to look for it and two, they don’t know what it looks like. I would like to add a third reason: they don’t want to find fraud because it causes problems for the audit. This session is designed to familiarize auditors with the many faces of fraud; where and how to look for them and what to do if you think you have found fraud. Not everyone is able to recognize fraud. During this program, the attributes a fraud auditor (frauditor) will be discussed. In order to recognize fraud, an auditor must understand their client’s operation. What is an indicator in one client’s operation may be business as usual in another, and you have to know the difference. After viewing this program, chances are you will never look at your client the same way! Presented by: Dennis DycusType: Live Webcast Replay
ACPEN: Real World Business Ethics Scenarios
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Online
2.00 Credits
Most business ethics courses focus on concepts like “tone at the top”, “integrity”, “code of conduct”, “values”, and “ethical culture." These are extremely important concepts and must be understood But often, when a professional finds they are in a potential “ethical” situation, they question “What should I do?” It is not as easy as flipping a coin. Ethics aren’t always black and white and there are many variables that can impact both the issue and the outcome This course presents real-life ethical scenarios then challenges you to put yourself in the place of the professional to truly think about “What would I do?” The scenarios are all true…. the names have been changed to protect the innocent You will come away from this training with a new view of putting ethics into practice Presented by: Lynn FountainType: Live Webcast Replay
Google Gemini AI for Accountants
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Online
2.00 Credits
This course provides a concise overview of Gemini AI, Google's advanced multimodal artificial intelligence model. It explains how Gemini is integrated into different Google products, including Gmail, Docs, Sheets, Slides, and as a stand-alone chatbot. Participants will learn how Gemini enhances productivity by summarizing email threads, suggesting responses, drafting emails, generating formulas, creating tables, and more. By the end of the course, students will have a solid foundation in understanding Gemini AI's role in the evolving landscape of artificial intelligence. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Fiduciary Accounting for Estates and Trusts
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Online
4.00 Credits
Financial accounting for trusts and estates is one of the least understood branches of accounting. It is not particularly concerned with recording income and expenses but is obsessed with determining whether receipts and expenditures are assigned to income or principal/corpus. This course will dive into this tricky area and provide a reporting guide for fiduciary accounting. Presented by: Doug Van Der AaType: Live Webcast Replay
ACPEN: Not Just Your Everyday FASB Update
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Online
4.00 Credits
This course highlights significant updates that affect financial reporting and related attestation services. We will explore novel FASB pronouncements while examining the enduring impact of lease accounting and revenue recognition standards. This course will provide reminders regarding both GAAP and non-GAAP financial reporting alternatives for closely held entities. We will also explore selected guidance regarding audit, review, and compilation engagements. Presented by: Dr. Chris HarperType: Live Webcast Replay
ACPEN: Eliminating Busy Season: Transforming Your Practice to Year- Round Advisory Services
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Online
2.00 Credits
This course provides tax and accounting professionals with a comprehensive framework for transitioning from a compliance-driven busy season model to a sustainable, year-round advisory practice. Participants will explore strategies for expanding services into tax, financial, and estate planning. The course addresses both transitioning existing clients and attracting new, higher-value clients while improving efficiency, client value, and revenue stability. Presented by: Arthur WernerType: Live Webcast Replay
ACPEN: Better Forecasts: Be a Better Predictor
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Online
2.00 Credits
Imagine being able to see into the future with confidence. The ability to be a great forecaster is not innate but learned. By examining great forecasters, we can learn to improve our ability to predict the future. We will examine best practices and current research to improve our ability to predict events that will affect our business. Presented by: John LevyType: Live Webcast Replay
Internal Control - Testing for Operating Effectiveness
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Online
2.00 Credits
Properly designed and effectively operating internal control over financial reporting is critical for preventing, or detecting and correcting, material misstatement. This course describes how to satisfy the audit requirements related to taking a control reliance strategy by testing the operating effectiveness of internal controls, while promoting an effective and efficient financial statement audit. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Applying AI in A&A: Creating Effective Prompts
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Online
1.00 Credits
When you ask someone in accounting and finance how often they use generative AI, it's no longer a "sometimes" -- it's usually daily. Effective use of the AI tools may vary, though. This webcast can help improve both efficiency and effectiveness for accounting and assurance professionals by unlocking the key to well-structured AI prompts. Examples of effectively written prompts will illustrate how to craft prompts that improve AI outputs and create even more efficiency in your work.
Internal Controls Over Compliance vs Compliance
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Online
1.00 Credits
Accurately identifying and testing controls over compliance is critical, yet it remains a common deficiency highlighted in peer reviews. This course offers a comprehensive overview of internal controls over compliance, with a focus on their application to Single Audits. Participants will learn how to effectively align internal controls with specific compliance requirements. Additionally, we will address one of the most frequent findings in audits of governmental entities receiving federal grants: the misidentification of controls and the confusion between compliance and control processes. This course will help clarify the distinction, equipping you with the tools to enhance audit quality and ensure compliance effectiveness. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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
Supervision/Management Competencies: An Ethical Approach
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Online
2.00 Credits
Job titles for individuals can vary in different organizations even though the work is the same. This webinar is designed for the individual whose role is to oversee the work of others. This webinar includes an overview of Aristotle's virtue ethics and its application to the responsibility and privilege of developing employees to be their best and for the success of the organization. We will also address issues such as going from "buddy to boss", how to manage if you are newly assigned to an existing employee that was previously supervised by someone else, and critical skill sets necessary for supervisory/managerial positions. 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 Introduction to Charitable Gifting for Individual Taxpayers
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Online
2.00 Credits
This course is designed to provide a comprehensive understanding of charitable gifting strategies and their implications for individual taxpayers. Participants will explore the fundamentals of charitable giving, including the tax benefits, legal considerations, and planning opportunities available under current tax law. The course will cover the types of organizations that qualify for charitable contributions, the income and estate tax treatment of gifts, and the various methods of structuring charitable donations to maximize tax efficiency. Attendees will learn about specific charitable gifting techniques such as donor-advised funds, charitable remainder trusts, and qualified charitable distributions from retirement accounts. The course will also examine tax deduction limits, substantiation requirements, and the impact of state tax credits on charitable giving. By the end of the course, participants will be equipped with the knowledge and tools to guide clients in implementing effective charitable giving strategies that align with their financial and philanthropic goals.