CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
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 Tax and Advisory with Agentic AI
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Online
2.00 Credits
This course examines how agentic AI is revolutionizing tax compliance, planning, and advisory services. Participants will explore real-world deployments by leading firms such as EY, which has developed agents that handle millions of global tax transactions. The course also delves into cross-border compliance issues, transfer pricing automation, and emerging advisory models powered by agent-led simulations. Risks related to bias, unauthorized practice, and data privacy will be addressed, with guidance on aligning autonomous operations with professional and regulatory standards. CPAs must understand these advancements to ensure tax compliance, manage client expectations, and mitigate professional liability risks when providing agent-assisted advisory services.
ACPEN: Achieve Competency in Three Basic Tool Categories - Master the Fundamentals
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Online
4.00 Credits
Financial skills needed in many situations are constantly changing. It is prudent to routinely look into your toolbox to restock or revise your tool set. In this course we will examine three tool categories that form the foundation for many analytical processes. Presented by: William O’BrienType: Live Webcast Replay
ACPEN: The Essential Auditing Update with Renee Rampulla
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Online
4.00 Credits
This course is essential and designed to keep you informed of proposed and current authoritative guidance issued by the American Institute of Certified Public Accountants (AICPA). Learn about proposed and final auditing and attestation standards addressing group audits, fraud, and sustainability. Understand the eight quality management components, hear about frequent peer review matters and so much more. Presented by: Renee RampullaType: Live Webcast Replay
ACPEN: 2026 Spring Tax Update for Individuals with Steve Dilley
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Online
4.00 Credits
This comprehensive spring tax update provides an in-depth review of the latest federal tax changes and IRS guidance following the enactment of OBBBA 2025, highlighting new legislation, regulatory shifts, and planning opportunities that will affect individual and tax compliance in the current filing season and beyond. *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 terri.storer@acpen.com Presented by: Steven DilleyType: Live Webcast Replay
Analyzing IFRS Financial Statements
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Online
4.00 Credits
Evaluating performance for professionals used to GAAP. A strong foundation in financial statement analysis is essential for understanding a company's performance and financial health across reporting standards. This seminar is designed for professionals, particularly those trained in U.S. GAAP, who want to enhance their understanding of IFRS-based financial reporting using a real-world Canadian public company as a case study. We will walk through the company's IFRS-based balance sheet, income statement, and statement of cash flows, highlighting both presentation and interpretation differences compared to U.S. GAAP. Participants will learn key analytical tools such as common-size analysis, trend analysis, and financial ratios covering liquidity, profitability, and leverage for an IFRS reporting company. Throughout the session, comparisons to GAAP will help clarify terminology, classification differences, and measurement principles-including treatment of leases, revenue, financial instruments, and impairment. The seminar also moves beyond basic ratios to explore advanced analytical techniques, such as ROE decomposition, operating vs. non-operating performance measures, and managerial ratios that reveal cost behavior, efficiency, and cash flow dynamics. Participants will see how IFRS disclosure requirements can offer additional insight into performance, risk, and sustainability. This practical and comparative seminar is ideal for accounting, finance, and business professionals who want to sharpen analytical skills, interpret IFRS-based financial statements, and better understand how to bridge IFRS and GAAP for global comparison and decision-making. 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 -- Business
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Online
4.00 Credits
This course builds on the foundational knowledge from Part 1, Fundamentals of the 1040 - Core Concepts. It expands into business income taxation and additional reporting requirements. Participants will learn how to accurately report self-employment income, income from pass-through entities on Form 1040. This course covers Schedule C, Schedule E, and essential forms such as Form 7203 and Form 7217 to ensure accurate tax preparation for clients with business activities. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ChatGPT for Accountants: 50+ Use Cases
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Online
2.00 Credits
This course will explore the use of ChatGPT and artificial intelligence chatbot technologies in the accounting profession. Participants will learn how to utilize ChatGPT to automate tasks, improve efficiency and accuracy, and provide real-time support to clients. 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 Current Issues in Accounting and Auditing: An Annual Update
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Online
4.00 Credits
Designed for accounting, auditing, and attestation practitioners at all levels in public accounting and business and industry, this course provides a detailed review of the multitude of FASB and AICPA standards and reports issued over the past few years, including a discussion of the FASB's Stage 3 PIR report on ASC 606. It also provides an overview of recent PCAOB inspection report findings and SEC rulemaking activity. Through hands-on examples and illustrations, this course will help you apply the guidance in practice. We further discuss other important A&A practice matters to be aware of, including an update on the quality management standards and soon-to-be-effective requirements for engagement quality reviews.
ACPEN: Consulting Services Secrets
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Online
1.00 Credits
Award winning discussion leader Mark Hugh discusses how to create and capture value with consulting services. Whether you want to consult a little or full time, this valuable course reviews identifying a specialty, growing a practice, capturing value, creating deliverables, and effective marketplace marketing strategies. Presented by: Mark HughType: Live Webcast Replay
ACPEN: Business Valuation - Asset Approach
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Online
1.00 Credits
This course provides a comprehensive introduction to the business valuation process, beginning with key terminology, professional standards, and the rules that guide the appraisal profession. Participants will explore the three primary approaches to value—Asset, Income, and Market—before focusing in depth on the Asset Approach. The course examines when and why this method is used, its advantages and limitations, and how to apply it effectively in real-world scenarios. Through practical examples and clear explanations of each of the three methods within the Asset Approach, learners will gain both the confidence and competence to apply valuation principles in their professional practice. Presented by: James LairdType: Live Webcast Replay
ACPEN: 2026/27 Single Audit Update
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Online
1.00 Credits
Stay current on significant developments affecting Single Audits with this focused update on recent regulatory and professional guidance. This course reviews the 2024 Uniform Guidance overhaul, including the increase in the Single Audit threshold to $1 million and other changes impacting audit planning and execution. The course also examines Appendix B of the 2025 GAS/Single Audit Guide issued by the AICPA, highlighting updates that affect audit efficiency and compliance considerations. In addition, participants will receive updates on recent guidance issued through Office of Management and Budget (OMB) memoranda, as well as reporting-related changes, including the transition from the Federal Audit Clearinghouse's prior systems to SAM.gov-based reporting. This course is designed to help auditors understand how these developments affect Single Audit requirements and what to watch for as expectations continue to evolve. Presented by: Melisa GalassoType: Live Webcast Replay
ACPEN: The Ethics of Artificial Intelligence ("AI"): The Interaction of AI and Ethics, featuring Tracy Cooper, CPA and Don Minges, MBA
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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. Presented by: Don Minges, Tracy CooperType: Live Webcast Replay
What If Your Client Didn't Take Reasonable Compensation
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Online
1.00 Credits
Are you a new advisor handling S Corp clients, or perhaps a seasoned professional facing this common scenario: "My S Corp client didn't take reasonable compensation last year. Now what?" Knowing that reasonable compensation isn't just a tax obligation, but a strategic financial decision, you need to be armed with expert knowledge to help your client navigate this situation. Join us to discuss IRS regulations, understand preventive measures, and address challenges within the year. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Microsoft Outlook "Must Know" Email Tips
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Online
2.00 Credits
If you use Outlook on a daily basis to process your email, chances are pretty good that you are missing out on a lot of opportunities to improve your efficiency in composing, processing and organizing your messages. There are many different features in Outlook that often get overlooked, even though we are working in the app all day, every day. John Higgins, a strategic advisor to the profession on Microsoft 365 deployment, will review numerous tips and features to improve your productivity in Outlook. You will learn many time-saving, practical ways to improve the quality of your email message. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Financial & Tax Accounting for Partnerships & LLCs
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Online
4.00 Credits
This program compares and contrasts the financial accounting for partnerships and LLCs, as well as discusses the tax accounting for these entities, with a thorough discussion of the important differences between financial accounting for partnership capital accounts and the tax accounting for partnership capital accounts. Financial accounting for operations of a partnership will also be addressed. This course does not qualify for IRS credit. Presented by: Steven DilleyType: Live Webcast Replay
ACPEN: Fiduciary Accounting & Tax Planning for Estates & Trusts
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Online
4.00 Credits
This course will review the fundamentals of fiduciary accounting and provide a reporting guide for determining whether receipts and expenditures are assigned to income or principal/corpus. Critical issues, rules, and special opportunities when preparing your clients' Form 1041 U.S. Income Tax Return for Estates and Trusts will be examined, including what is considered taxable income and allowable deductions. Planning and potential pitfalls will also be explored. This course only qualifies for 2 IRS credits. *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: Doug Van Der AaType: Live Webcast Replay
The Ethic of Teamwork
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Online
2.00 Credits
"No one cares how much you know until they know how much you care." To be a part of a team, a team that truly cares for its people, is to be granted an opportunity for growth and inclusion and a sense of belonging. It doesn't get better than that! This ethics-based webinar examines the essence of what constitutes teams that are high functioning and highly collaborative. One essential component is the balance between content (getting the job done!) and process (how we get things done...how we treat each other). This webinar will offer concrete practical suggestions for teams both for content and process effectiveness. It will also offer opportunities for self-reflection and actions to take to enhance team performance. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Build Better Budgets: Fundamental Techniques
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Online
2.00 Credits
This session provides insights for enhancing the preparation and utilization of budgets. Seasoned accountants will benefit from a refreshed awareness of popular techniques. Budding financial professionals will obtain novel insight regarding fundamental budgeting concepts. All participants will develop an appreciation for the holistic nature of budgeting as an integral tool for planning and control. Presented by: Dr. Chris HarperType: Live Webcast Replay
Ethics, Tax Practice & Understanding Circular 230
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Online
2.00 Credits
This course provides a comprehensive overview of the ethical standards and principles governing tax practice, as outlined in IRS Circular 230. Participants will explore the importance of ethics in the tax preparation industry, review IRS rules, and examine common ethical violations and their associated penalties. The course emphasizes procedures that promote compliance with ethical guidelines, equipping tax practitioners to navigate complex ethical dilemmas confidently. Real-world scenarios will be used to demonstrate the application of ethical principles in tax preparation and representation. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.