CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Preparing to be a Forensic Accountant - Focus on Digital Forensics
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Online
1.80 Credits
Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct. Forensic accountants apply a range of skills and methods to determine whether there has been financial reporting misconduct. Financial forensic engagements may fall into several categories. For example: Economic damages calculations, whether suffered through tort or breach of contract. Post-acquisition disputes such as earnouts or breaches of warranties Bankruptcy, insolvency and reorganization Securities and tax fraud Money laundering Business valuation Computer forensics/e-discovery This session is designed to delve into further investigative procedures used including digital forensics. Future sessions will focus on computer forensics, network forensics and mobile forensics.
Global Internal Audit Standards (GIAS) Domain V - Part 1
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Online
2.00 Credits
The new Global Internal Audit Standards were released on January 9, 2024, and will become effective January 9, 2025. The previous version, the International Standards for the Professional Practice of Internal Auditing, released in 2017, remains approved for use during a one-year transition period. The Global Internal Audit Standards guide the worldwide professional practice of internal audit. They serve as a basis for evaluating and elevating the quality of the internal audit function. The Standards use 15 guiding principles with five separate domains that enable effective internal audit implementation and examples of evidence of conformance. The Global Standards are organized into five domains. Domain I: Purpose of Internal Auditing Domain II: Ethics and Professionalism Domain III: Governing the Internal Audit Function Domain IV: Managing the Internal Audit Function Domain V: Performing Internal Audit Service
2025 EBP Update: Standards, Compliance, and Best Practices
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Online
2.00 Credits
Stay ahead in the evolving landscape of employee benefit plan (EBP) audits with this essential 2025 update. This course covers key regulatory changes, including the SECURE 2.0 Act, newly effective accounting and auditing standards (SAS 145 and Quality Management Standards), and insights from the Department of Labor's latest findings on audit quality. We'll also dive into emerging hot topics shaping the EBP audit environment, equipping you with the knowledge to enhance compliance, mitigate risks, and deliver exceptional audit quality. Whether you're a seasoned professional or new to EBP audits, this session will provide actionable insights to keep you confident and prepared.
Accounting for Leases
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Online
2.60 Credits
In February 2016, FASB issued ASU 2016-02, Leases, which provides new guidelines that change the accounting for leasing arrangements. To be able to properly account for leases, financial professionals must understand ASU 2016-02 (also referred to as Topic 842). This guidance covers information on how leases should be accounted for. The previous leasing standard (ASC 840) had been in existence for almost 40 years. Under ASC Topic 842, lessors continue to classify leases as operating, direct financing, or sales-type. While lessees now classify leases as operating or financing leases. Previous guidance only required capital leases to be reflected on the BS. The new guidance requires all leases to be reflected on the BS. This is a major change for organizations and will cause their balance sheets to swell as leases must now be disclosed on the balance sheet. The standards original effective dates were prior to 2019. In April 2020, due to COVID-19, FASB voted to defer the effective date for ASC 842 for private companies and certain not-for-profit's for one year. For private companies and private not-for-profits, the leasing standard will be effective for fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. For public companies the leasing standard is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The course covers elements of lease classification for both lessees and lessors. Also, numerous examples are incorporated as reference.
Maximizing the Tax Benefits of an Installment Sale
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Online
1.00 Credits
This course will explore the many complex rules of installment sales, with a focus on the tax treatment and strategies to maximize the benefits. *Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Handout Tab and submit to kori.herrera@acpen.com
Revenue Recognition Topic 606 - Identify the Contract Part 1
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Online
1.20 Credits
On May 28, 2014, the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) issued converged guidance on recognizing revenue in contracts with customers (ASC 606). The objective of the guidance is to establish principles to report useful information to users of financial statements about the nature, amount, timing and uncertainty of revenue from contracts with customers. The new guidance provides several benefits to financial statement users. This is one in a series of courses that outline the updated revenue recognition standard.
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.
K2's Taking Another Look At Power BI
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Online
2.00 Credits
Although Power BI has been available for ten years, most business professionals don't fully appreciate all it can do and its easy use. Further, many are intimidated by the platform and continue to use less efficient and effective reporting practices. If this describes you, invest some time in this session to learn how to work with Power BI almost immediately. In this session, you will learn how to use Power BI to create compelling dashboard reports. You will also learn how to optimize these reports to enhance their effectiveness. If you want to improve financial and operational reporting processes, this session is for you!
Surgent's Critical Issues Involving Taxation of Construction Contractors
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Online
4.00 Credits
Many consider taxation of construction contractors to be the most complex area of the Internal Revenue Code. Probably no other industry has so many elections and considerations that need to be considered and made in order to reduce or defer amounts owed. In this course, we will highlight these areas and discuss potential opportunities for practitioners and their clients. We will also discuss the impact of more recent legislation on construction taxation, including changes to net operating losses and the AMT rules. This is a critical presentation "tailor-made" for CPAs who either work for or represent construction contractors.This course qualifies for IRS credit.
Surgent's Government and Nonprofit Frauds and Controls to Stop Them
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Online
4.00 Credits
George Washington once wrote, "We ought not to look back, unless it is to derive useful lessons from past errors, and for the purpose of profiting by dear bought experience." The cost of fraud, dearly paid by governments and nonprofits, is too severe not to learn and profit from. In this course, we will look back at real-world government and nonprofit frauds and derive useful controls to stop them. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of fraud and anti-fraud controls to both auditors and industry professionals.This course qualifies for yellow book credit.
Al Capone to Cybercrime: The Journey of IRS Special Agents
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Online
4.00 Credits
Since 1919, the Internal Revenue Service had a civil and criminal function in the United States tax system. Little do people know, the IRS has an elite criminal function that started with five United States Postal Inspectors. From its early days in taking down Al Capone to now solving cybercrimes, the IRS special agents are tasked with investigating tax fraud, money laundering, and other white collar crimes. This presentation will show you the importance of this law enforcement function, the training, techniques, expertise, and actions that cause them to be known as the "world's finest financial investigators." This presentation has been prepared by a 20 year veteran with the IRS-Criminal Investigation. The presenter investigated crimes, and trained and mentored other special agents. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Building Personal Leadership Skills
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Online
4.00 Credits
People skills are the most significant skills that professionals need to develop and yet are often the last skills perfected. This course will help participants understand personality types and the successful interactions with clients, peers and family. In addition, participants will learn Neuro-linguistic programming and develop the ability to better understand nonverbal language, which is key to communication. Participants will also learn techniques to enhance memory and to improve the ability to recall key facts.
K2's Next Generation Excel Reporting
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Online
8.00 Credits
New features in Excel provide tremendous opportunities to improve Excel-based operational and financial reports. For example, Data Models, Power Query, Data Analysis Expressions, Power Pivot, and many others can help you create more powerful summaries and schedules in less time than ever. Bundle these tools with some of Excel’s “legacy” features, and you have significant new opportunities to improve your Excel-based reporting environments. In this fast-paced seminar, you will learn about the importance of using Power Query to link data into Excel data models and how you can manage these data models to facilitate better and more efficient reporting. Additionally, you will learn how to incorporate Key Performance Indicators, Slicers, and Timelines into your reports to enhance the analytics and understandability of the data. Further, you will learn best practices to quickly and easily format your spreadsheets to give them a polished and professional appearance. This course should be at the top of your professional development list if you use Excel for any reporting process.
2025 Annual Update for Governments & Not-for-Profits
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Online
8.00 Credits
We kick off this course with a look at the GASB standards that are effective this year including GASB 100, Accounting Changes and Error Corrections and GASB 101, Compensated Absences. We then move to the NFP side of the house with a look at the Accounting Standard Updates issued by the FASB that impacts nonprofit entities. Following that, we review the work of the Not-for-Profit Advisory Committee (NAC) and the projects they advise the FASB on. After the break, we will conduct a deeper dive into Yellow Book and Single Audit engagements. The course closes with a look at the significant changes in the 2024 Compliance Supplement, the changes to the Uniform Guidance and the common deficiencies identified by the federal agencies and peer reviewers. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event. 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 Fiduciary Income Tax Returns - Form 1041 Workshop with Filled-in Forms
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Online
8.00 Credits
This course is designed as a comprehensive guide to the core concepts of trust and estate income tax preparation. The course explains the common terminology and complicated income tax rules of estates and trusts, fiduciary accounting, and an introduction to or refresher on preparing Form 1041. This practical, over 300-page manual is an excellent reference source for your practice, which begins with quite simple cases. Building upon that base throughout the manual, the course ends with two complicated preparation cases, one trust and one estate, each with filled-in forms.This course qualifies for CFP credit.This course qualifies for IRS credit.
AI FAQs for Accountants
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Online
2.00 Credits
This course provides a concise overview of artificial intelligence and its transformative impact on the accounting profession. As we move into 2025, AI technologies are reshaping traditional accounting tasks while creating new opportunities for strategic advisory services. Participants will explore how AI differs from traditional software, understand various AI applications in accounting, and develop strategies to leverage these technologies while maintaining the essential human elements that clients value most. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Build a Data Model for Analysis in Power BI
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Online
4.00 Credits
This intensive 4-hour course offers a deep dive into data modeling in Power BI, with a focus on Microsoft Excel's Power Pivot but applicable to Power BI Desktop. Designed for professionals looking to enhance their data analysis skills, the course covers the essential aspects of building robust, efficient data models. Participants will learn how to integrate different data sources, create meaningful relationships, and develop insightful metrics to drive business decisions. Participants will explore various aspects of data modeling such as establishing relationships, creating calculated columns, and understanding the intricacies of basic DAX (Data Analysis Expressions) measures. These skills are vital for anyone looking to extract meaningful insights from large and complex datasets. Attendees will be introduced to advanced concepts such as the strategic use of calculated columns versus measures, and the differentiation between explicit and implicit measures. This knowledge is crucial for developing sophisticated data models that not only provide accurate results but are also efficient in terms of performance. The course will also cover the creation and use of hierarchies and Key Performance Indicators (KPIs), essential for any robust data analysis framework. To ensure that the learning is well-rounded and applicable, the course includes practical exercises in using pivot tables within Power BI. This helps in validating and enhancing the measures and models created, ensuring they are robust and reliable for real-world application. "Build a Data Model for Analysis in Power BI" is an essential course for professionals aiming to leverage the full potential of Power BI 's data model. Whether you're looking to streamline your data analysis process, enhance your reporting capabilities, or drive insightful business decisions, this course will equip you with the necessary skills and knowledge. 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 Better Reporting With QuickBooks Online
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Online
1.00 Credits
Presently, over seven million businesses use QuickBooks Online. However, these businesses often struggle to get the reports they need. In some cases, they are limited because of their chosen subscription. However, necessary reports are available in other cases, yet users do not know how to access them. Join us in this session to learn about better reporting options in QuickBooks Online. In this session, you will learn how to create and customize your reports in QuickBooks Online. You will learn about Standard, Custom, and Management reports. You will also learn about the new Spreadsheet Sync tool that allows you to create customized reports, including multi-company reports in Excel. If you use QuickBooks Online and want to improve reporting, this session is for you!
The Ethics of Artificial Intelligence ("AI"): The Interaction of AI and Ethics, featuring Tracy Cooper, CPA an
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Online
1.00 Credits
Artificial Intelligence ("AI") can do and does amazing things, but there are myriad ethical issues involved with AI. We will discuss the many ethical questions that AI raises and how to prevent them from having an adverse impact. We must be more diligent and aware of the ethical issues. AI has severe ethical pitfalls that we should understand clearly. AI is here to stay and we must understand how to mitigate the ethical issues.
The Role of Internal Audit in Operational Audits
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Online
2.00 Credits
An operational audit is a method of examining how an organization conducts business. It identifies areas where an entity can improve to be more effective and efficient. This course will focus on how to plan and perform operational audits, as well as delivering value-added recommendations as a result.