CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
ACPEN: How to Audit Prepaid Expenses
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Online
2.00 Credits
Understanding how to effectively audit prepaid expenses is a key skill for audit staff. This course provides a comprehensive overview of the fundamentals, including the applicable audit assertions and common risks and threats associated with the prepaid expense balance. Participants will learn how to perform substantive auditing procedures to ensure accuracy and reliability, with guidance on applying these techniques to real-world scenarios. Designed to enhance practical knowledge, this session equips auditors with the tools and confidence needed to navigate prepaid expense audits with proficiency. Presented by: Jaclyn VenoType: Live Webcast Replay
ACPEN: Common Deficiencies in Employee Benefit Plans
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Online
2.00 Credits
Discover critical insights from the latest Department of Labor studies on employee benefit plan audits and tackle the pressing issue of audit deficiencies head-on. This course dives deep into the most common errors undermining audit quality and explores the underlying causes of these issues. Through practical strategies, engaging case studies, and regulatory guidance, participants will learn how to close gaps in compliance, enhance audit execution, and protect plan participants and beneficiaries. Whether you're an experienced auditor or new to benefit plan audits, this course will equip you with the tools needed to elevate audit quality and ensure regulatory compliance. Presented by: Peter ZenderType: Live Webcast Replay
ACPEN: Five Amazing Business Books in 100 Minutes
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Online
2.00 Credits
If you are efficient and want to learn lessons from the best in a short time, this seminar is for you. Popular speaker Don Minges will review the key lessons from five fantastic business books that will help you become more effective. The topics are; leadership, how to create a valuable business, how to turnaround a business, how to make terrific presentations and how do humans think? These lessons are valuable for every business leader. Presented by: Don MingesType: Live Webcast Replay
ACPEN: Leading Risk Management Practices in a Dynamic Risk Environment - Part 1
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Online
2.00 Credits
This session explores how leaders can elevate risk management from a compliance-driven exercise to a strategic capability that enhances resilience and performance. Participants will examine how to establish clear risk governance and appetite, implement continuous risk sensing, and prioritize risks based on impact, velocity, and interconnectedness. The program emphasizes integrating risk considerations into strategic planning, capital allocation, and operational decisions, rather than treating risk as a standalone process. Through practical frameworks and real-world examples, attendees will learn how to assign clear ownership for key risks, design effective response strategies, and use meaningful key risk indicators (KRIs) alongside performance metrics. The session also highlights the importance of learning and adaptation—using scenario analysis, stress testing, and post-event reviews to continuously refine assumptions and adjust strategy in a rapidly changing risk landscape. By the end of the program, leaders will be equipped to guide their organizations with confidence through complexity, uncertainty, and ongoing disruption. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Prevention & Detection of Fraud in Small Businesses
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Online
5.00 Credits
As a small business owner, would you be interested if I could tell you how to increase your profit each year by an average of 5%? If you were a practicing CPA, do you think your small business clients would be interested if you could tell them how to increase their profits by an average of 5% each year? That is the amount of revenue lost to fraud as reported by the Association of Certified Fraud Examiners’ (ACFE) in their 2024 Report to the Nations on Occupational Fraud. It is no secret as to how to prevent fraud from occurring. But we must first convince the small business owner that fraud is occurring in their organization. During this presentation we will discuss the many ways fraud can occur; how fraud occurs; who commits fraud; how to recognize the indicators of fraud; what to do if you suspect fraud; and lastly, how to prevent fraud from occurring in the first place. Most small businesses owners are very reluctant to admit that fraud might occur in their business because they know and trust their employees. Know this: Under the right circumstances (which we will discuss) most individuals will steal, and I will prove it. If you view this program, chances are as a small business owner, you will never look at your operation the same way. As an auditor, chances are you will never conduct an audit of a small business the same way. Presented by: Dennis DycusType: Live Webcast Replay
ACPEN: The Entrepreneurial Spirit - A Leadership Perspective
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Online
1.20 Credits
In today’s rapidly changing business environment, organizations need professionals who think beyond traditional roles and demonstrate initiative, innovation, and strategic thinking. The entrepreneurial spirit is no longer limited to business founders—it is a mindset that drives creativity, problem-solving, and opportunity recognition within any organization. By understanding and embracing the entrepreneurial spirit, professionals can enhance their ability to lead initiatives, adapt to uncertainty, and contribute meaningfully to the long-term success of their organizations. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Ethics for CPAs: The Practical and the Possible
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Online
2.00 Credits
Award winning discussion leader, former AICPA Council Member, and former state accountancy board member Mark Hugh will review the AICPA Code of Professional Conduct and its interpretations; discuss new developments in regulation at the national and state level; and discuss examples of best practices, case studies, and disciplinary actions. Presented by: Mark HughType: Live Webcast Replay
ACPEN: Leading Risk Management Practices in a Dynamic Risk Environment - Part 2
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Online
1.20 Credits
In Session One we evaluated: • Examine Governance Organizational Framework (Strategy & Risk) • Determine how to identify risks • Understand how to Assess Risk - Risk Assessment impact and likelihood • Steps towards performing a comprehensive Risk Assessment and Prioritization This session goes deeper into the process of risk management and risk assessment. This session also includes a case scenario for evaluating risk management risks. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Introduction to Not-for-Profit Accounting
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Online
2.00 Credits
Not-for-profit organizations encounter distinct accounting complexities. This course provides an introduction to the financial statements and specialized accounting principles relevant to nonprofits. Attendees will explore key topics such as net assets, agency transactions, contributions, and endowments, focusing on the unique transactions and account balances that define not-for-profit accounting. Presented by: Melisa GalassoType: Live Webcast Replay
ACPEN: 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. Presented by: Lynn FountainType: Live Webcast Replay
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: AI In Audit and Financial Reporting
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Online
1.60 Credits
Auditors and financial professionals must understand how to integrate AI responsibly while maintaining professional skepticism, audit quality, and compliance with regulatory expectations. However, the use of AI also introduces new governance, ethical, and regulatory considerations that organizations must carefully manage. This course explores how AI is currently being used in audit and financial reporting, the benefits and risks associated with its adoption, and how organizations can establish appropriate governance, controls, and oversight. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Navigating IRS Authorizations: Understanding Power of Attorney, Form 2848, and Form 8821 – 2 hrs
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Online
2.00 Credits
This two-hour course provides a comprehensive overview of the IRS collection process, guiding tax professionals through each stage, from the initial notice to enforced collection actions. Participants will gain insights into taxpayer expectations during the collection process, as well as strategies for resolving tax debts. The course highlights when to use Form 433-A or 433-B, the documentation needed, and the criteria for submitting an Offer in Compromise (OIC) to settle tax debts for less than the full amount owed. Attendees will also learn about the various payment options available and practical approaches to advising clients. *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: Mary Jane HouraniType: Live Webcast Replay
ACPEN: White-Collar Crime: What Every CPA Should Know
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Online
2.00 Credits
According to the FBI, “white-collar crime is … synonymous with the full range of frauds committed by business and government professionals … characterized by deceit, concealment, or violation of trust …. The motivation behind these crimes is financial—to obtain or avoid losing money, property, or services or to secure a personal or business advantage.” CPAs can and should play a crucial role in preventing and detecting white-collar crime, as well as in prosecuting the perpetrators. This session will explore whether we are up to this challenge, heighten awareness regarding the CPA’s role as a front-line defender of the public interest, and assess whether we are deserving of the public trust we enjoy. Presented by: David CottonType: Live Webcast Replay
ACPEN: 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 terri.storer@acpen.com Presented by: Doug Van Der AaType: Live Webcast Replay
ACPEN: Procurement Standards 2026: What You Need To Know
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Online
2.00 Credits
Federal procurement requirements under the Uniform Guidance were significantly revised effective October 1, 2024, introducing new expectations for procurement methods, internal controls, contractor oversight, and domestic sourcing preferences. This session will provide grant recipients and subrecipients with practical guidance on implementing compliant procurement procedures under 2 CFR SS200.317-200.327 and aligning procurement policies with updated federal standards, and thresholds from the FAR. Attendees will learn how to strengthen procurement documentation, apply revised competition requirements, and prepare for federal agency or Single Audit procurement system reviews. This session provides the regulatory application to develop your own SOP. Presented by: Paul CalabreseType: Live Webcast Replay
ACPEN: The Controllership Series - The Controllers Role in Strategic Thinking and Advising - Part 1
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Online
1.80 Credits
The strategic controller helps leadership decide what should happen, not just explain what has already been done. The controller often acts as the enterprise translator between strategy, operations, and financial outcomes. This can sometimes appear to be accuracy-focused and not necessarily decision useful insight. Controllers must move away from just variance explanation and include performance interpretation. To do this, the controller must understand business models and value drivers, be able to translate strategy into financial growth and align KPIs with strategic priorities. Part of this process includes understanding concepts of root-cause analysis vs. surface-level variance analysis. It also includes understanding correlation vs. causation in financial data. Within this segment we will review all of these concepts and controllers will come away with insightful ideas regarding how to elevate their roles. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Preparing for & Conducting Discharge Meetings
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Online
1.00 Credits
Over 80% of all employment-related lawsuits relate to termination. Every termination should be treated as a potential lawsuit. The facts supporting a leader's recommendation of discharge must be fully investigated. The discharge of an employee requires prior review and approval. Narrow self-interest, spite, or personal animosity must not play a part in making termination decisions. This course provides practical knowledge and scripts for handling discharges with good judgment such that personal and employer liability is avoided. Presented by: Mike MirarchiType: Live Webcast Replay
ACPEN: Clear, Kind, and Accountable: A Leader’s Guide to Boundaries, Coaching, and Real Conversations
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Online
1.00 Credits
Join us for a dynamic training session tailored for leaders seeking to cultivate a culture of accountability while fostering respect and trust within their teams. High morale is intrinsically linked to high accountability in today’s fast-paced work environment. Through this session, leaders will explore the intersection of accountability, psychological safety, boundaries, and trust, gaining practical insights and actionable strategies to effectively hold their employees accountable while maintaining a positive and supportive work environment. Presented by: Summer JelinekType: Live Webcast Replay
ACPEN: New Client Ethical Challenges: The CPAs Guide
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Online
2.00 Credits
This course explores the multitude of issues that taking on a new client can bring with it, and then interprets them using three sets of ethical rules. A group of "players" reveal real-life challenges faced by the CPA firm in bringing the new client into compliance, as well as proper financial and tax compliance issues. *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: Steven DilleyType: Live Webcast Replay