CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
The AB5s of Employees and Independent Contractors
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Online
2.00 Credits
This course explores the tests used to determine whether a worker is properly characterized as an employee or an independent contractor for tax purposes, with a focus on the cost of getting it wrong and possible Section 530 relief. The game changing impact of the Dynamex case and AB5 will also be discussed. **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.
Global IIA Standards (GIAS) Fundamentals and Domain I and II - PART 1
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Online
2.20 Credits
In May 2023, the IIA released a draft of the new Global Internal Audit Standards. The intent was to provide more effective standards for Internal Audit globally. 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
Surgent's Construction Contractors: Accounting and Financial Reporting Issues
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Online
4.00 Credits
Accounting and financial reporting for construction contractors may be the most difficult area to be in compliance with the various standards. Also, construction engagements are, in many instances, more "dangerous" than most lines of business due to the many users of the financial statements. In this course, we will discuss why construction accounting and financial reporting are so complex and discuss the relationship between the contractor and the surety, both from an underwriting and claims perspective. We will also explore what the surety looks for in order to maximize potential bond credit.
S Corporation Checkup: Tax Issues & Forms Reporting
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Online
4.00 Credits
A detailed analysis of the calculations related to determining a shareholder's tax basis for S corporation shares and loans. How to use the Form 1120S, Schedule K-1 information for basis determination, as well as an update on Schedules K-2 and K-3. An illustrative example demonstrates how the process works, as well as the 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
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.
The Head and Heart of Ethics - Featuring Bob Mims and Don Minges
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Online
1.00 Credits
There are multiple facets to ethical choices, including should you use your ‘head’ or your ‘heart’? What are the pros and the cons? How can we balance these opposing views? This seminar outlines the value of; trust, courage, fairness, sensitivity, persistence, honesty and gracefulness – to help us make better ethical decisions.
The Controller Function - Inventory Part 2 - Valuation, Inventory Methods and Inventory Fraud
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Online
1.50 Credits
This course is one of the courses dedicated to our Controllership Series. This series of courses is dedicated to exploring the traditional controller role and stepping out of the box to identify areas where the controller can continue to add strategic value to their organizations. Within this segment of our controllership series, we continue our discussion on inventory from segment one. This specific segment focuses on areas of inventory valuation, the types of physical inventory methods, and inventory fraud. These areas are critical for the controller to have a strong comprehension of and also participate in the development of policies and procedures.
Governmental Accounting Conference - Ethics
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Online
2.00 Credits
This course will provide you with 2 hours of ethics.
State Tax Nexus: Frequently Awkward Questions
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Online
2.00 Credits
Award winning discussion leader Mark Hugh discusses both nexus basics and new developments in the dynamic, ever changing world of state income and sales tax nexus. This valuable course answers your frequently asked questions, reviews key factors in examining potential nexus consequences, takes a tour through the rules in states comprising 50% of the US, and identifies free, online multistate resources.
Upholding Independence While Holding Your Client's Hand
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Online
2.00 Credits
Many entities look to their CPA as a trusted advisor when tackling complex accounting topics. This is more relevant now than ever. The FASB's big three accounting pronouncements involving revenue recognition, leasing and credit losses have placed a magnifying glass on this reality. Practitioners need to exercise caution to ensure they maintain independence as they assist their review and audit clients with such matters, as well as with compilation engagements. This course addresses these issues and explores best practices and guidance provided by the AICPA's Code of Professional Conduct.
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.
AI Revolution: The Big Picture for CPAs
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Online
2.00 Credits
Discover how artificial intelligence is transforming the accounting, tax and finance landscape. This course offers CPAs a comprehensive overview of AI technologies, with a special emphasis on generative AI tools such as ChatGPT and Google Gemini. Learn how these advancements are reshaping business operations and what they mean for your professional role. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
International Cross Border Transactions
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Online
2.20 Credits
Please join us for an introductory course in international cross border transactions. We will discuss typical situations in which a cross-border transaction arises, and how a taxpayer can utilize the rules to potentially decrease an entities effective tax rate. Other issues, such as documentation and IRS audit risk will also be covered. These rules will be illustrated by a hypothetical US- Canada transaction. **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 leighanne.conroy@acpen.com.
K2's 2024 Advanced Collaboration Solutions
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Online
2.00 Credits
Collaboration is more important now than ever. In this session, you will learn how to take advantage of today’s collaboration tools to improve accuracy, customer/client service, and organizational efficiency.
Surgent's Guide to the AICPA Quality Management Standards
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Online
2.00 Credits
With only a few months to go before the AICPA's Statement on Quality Management Standards 1, 2, and 3 (SQMS 1, SQMS 2, and SQMS 3, respectively), SSARS No. 26, SAS 146, and SSAE 23 are required to be implemented, this course can help you meet the deadline. It focuses not simply on theory but on HOW to perform the steps involved. The Quality Management Suite of Standards must be implemented by December 15, 2025. The standards modernize the firm's approach to quality to reflect an increased focus on risk assessment, technology use, and the presence of outside experts on many engagements. Beginning with performing a risk-based approach, the standards provide accounting firms with the ability to enhance their quality control by shifting their focus to a proactive approach (management) from a reactive approach (control). The results of the firm's risk assessment will form the basis of its new Quality Management document. This is not just a tweak of the old document but a more robust document that adds new requirements from the new standards. We will cover how to perform a risk assessment, including the key provisions of the standards, and how to effectively implement a monitoring plan. We will also review how the firm will evaluate its System of Quality Management beginning in 2026.
Tax Practice Quarterly: Navigating Innovation in Tax
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Online
2.00 Credits
Technology and tax This webcast will be a forward-thinking exploration of the intersection of technology and taxation. As the field of tax practice evolves, staying abreast of the latest digital trends and tools is crucial for professionals seeking to enhance efficiency and accuracy in their work. We aim to provide attendees with: Insights into cutting-edge technologies Practical strategies for integrating innovation into their daily practice A glimpse into the future of tax compliance and strategy
Spring Tax Update for Business with Steve Dilley
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Online
4.00 Credits
This program provides an update to the latest tax developments, rules and regulations impacting and business taxpayers, with a review and integration of 2024/25 legislation. *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
Comprehensive Audit & SSARS Update
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Online
4.00 Credits
This course covers recently issued standards from the AICPA Auditing Standards Board and AICPA Accounting and Review Services Committee including the new Quality Management Standards. The session will highlight projects in progress at the Public Company Accounting Oversight Board, and International Auditing and Assurance Standards Board. The course will also recap recent changes and present common peer review findings and best practices to improve practice quality. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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.
The SECURE Act 2.0 - Planning Opportunities for Employers
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Online
1.00 Credits
The Secure Act 2.0 was passed in a flurry of year-end legislation. This one hour program will cover the important changes that employers need to know about company retirement plans. Employers will also need to consider how Secure Act 2.0 will the administration of existing plans or the creation of new ones. This course will provide a concise look at these hot 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.