CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Smarter Tax Services with Artificial Intelligence (AI) Tools
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Online
2.00 Credits
There has never been a greater opportunity to leverage technology tools to automate your tax services. This course will provide specific examples of how you can use AI (artificial intelligence) based tools to complement your tax planning, research and compliance services. You will learn how to leverage AI to automate the collection and organization of client data, the engagement management process, tax research, and enhance client advisory services with AI too 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 Emotional Intelligence
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Online
4.00 Credits
Recent research shows that emotional intelligence is twice as important as IQ in the development of business leaders. But what's the difference between emotional intelligence (EI) and manipulation? This course is designed to help you understand how EI is linked to leadership success. You'll learn how to assess your own emotional intelligence and how to identify the negative consequences of unmanaged emotions. You'll learn techniques that will improve your self-awareness, self-control, and self-motivation and you'll create a plan that increases your EI so that you can achieve optimal results in your relationships with others.
ACPEN: Guide to Preparing Form 1041 for Estates and Trusts
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Online
4.00 Credits
This program examines the critical issues, rules, and special opportunities when preparing your clients' Form 1041 US Income Tax Return for Estates and Trusts. Learn what is considered taxable income; filing requirements and deadlines; impact of the 3.8 percent Medicare surtax on net investment income; and the 10 principles of tax accounting for trust income. *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
Forensic Accounting: Finding Hidden Treasure in Tax Returns
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Online
4.00 Credits
Almost every business and individual has to file tax returns, which can be a great treasure trove of information for forensic accountants. Whether in a divorce, partnership dispute, recreating books and records, or bankruptcy proceeding, analyzing tax return information should be an initial step in uncovering income and assets. The IRS retains a large amount of information, both from taxpayers and 3rd parties who report financial transactions. This course will be your guide in gathering, analyzing, and evaluating tax return information, so that you have a full picture of the financial investigation. Your presenter is a 20 year veteran with IRS-Criminal Investigation, who used this information as a basis for his federal criminal investigations. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Qualified Business Income (QBI) Deduction (§199A) – The Ins & Outs
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Online
8.00 Credits
The Tax Cuts and Jobs Act (TCJA) was a major overhaul of our tax system that lowered the income tax rates for individual and corporate taxpayers and introduced the new 20% qualified business income (QBI) deduction for sole proprietors and pass-through entities. The cornerstone of this course is the comprehensive discussion of the 20% QBI deduction final regulations under IRC §199A. *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: J. Patrick GarverickType: Live Webcast Replay
ACPEN: K2’s Next Generation Excel Reporting
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Online
8.00 Credits
Unlock the full potential of Excel and transform your operational and financial reports like never before. With cutting-edge tools such as Data Models, Power Query, Data Analysis Expressions, and Power Pivot, you can create powerful summaries and schedules in record time. Combine these with Excel's legacy features, and you have a game-changing opportunity to elevate your reporting environment. Join our fast-paced seminar to discover the magic of Power Query and how it seamlessly links data into Excel data models, enabling more efficient and insightful reporting. Learn to incorporate Key Performance Indicators, Slicers, and Timelines into your reports to enhance data analytics and understandability. Plus, master best practices for quickly and efficiently formatting your spreadsheets, giving them a polished and professional appearance. This course is a must for anyone using Excel for reporting processes. Elevate your skills and stay ahead of the curve with our expert guidance. You will truly learn how you can revolutionize your Excel-based reporting practices by participating in this session. Presented by: Thomas StephensType: Live Webcast Replay
ACPEN: K2’s QuickBooks Online For Accountants
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Online
8.00 Credits
Discover the power of QuickBooks Online (QBO)! Intuit's cloud-based accounting platform has evolved and thrived over the past decade, now generating approximately five times the revenue of its desktop counterpart. Yet, many accountants and business professionals are still unaware of the extensive features QBO offers. Unlock the advantages of the subscription model and learn how to leverage QBO to manage inventory, enhance internal controls, create presentation-quality financial statements, and seamlessly migrate from QuickBooks Desktop or other accounting platforms. Join our dynamic session to explore the best practices for implementing, using, and excelling with QuickBooks Online. Don't miss out on the opportunity to elevate your accounting game with this surprisingly robust platform! Presented by: Thomas StephensType: Live Webcast Replay
Documenting Your EBP Audit: What You Need to Know
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Online
8.00 Credits
What you document matters Understanding different parts of the employee benefit plan (EBP) audit process can help you think holistically about your level of audit documentation. You'll learn the appropriate level of documentation when performing EBP audit procedures, which involves testing items that are not typically tested in audits of other types of entities. Real-life examples You'll also gain insights from real-life examples and solutions as you are guided by a former employee benefit plan expert panel member and peer reviewer. Additionally, reviewing these examples will help you truly understand documentation in an EBP audit and learn best practices for documentation to incorporate into your audits.
Financial Statement Presentation, Disclosure, and Analysis
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Online
8.00 Credits
This comprehensive session is a must-attend event for accountants who prepare financial statements and want to explore best practices for discerning the stories told by financial statements. We discuss salient requirements for presenting financial information while considering the critical role of disclosure for lending relevance to financial statements. We also explore techniques that will allow participants to perform meaningful financial statement analysis and effectively communicate conclusions to decision-makers and other stakeholders. 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 Assessing the Risk of Fraud in a Financial Statement Audit
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Online
8.00 Credits
From Enron and WorldCom in the early 2000s to Wirecard and FTX in recent years, the risk of fraud in an audit remains high, and the potential loss to the public has only increased. The Association of Certified Fraud Examiners (ACFE) annual reports find that fraud is potentially lurking in all businesses, including not-for-profit organizations. It often goes undetected for years, and, when uncovered, management and the board may question why an auditor did not identify it - even though most corporate frauds are identified by internal personnel. Still, the auditor's responsibility in a financial statement audit is to assess risk and perform sufficient procedures to obtain reasonable assurance that the financial statements are free from material misstatement due to fraud (or error). However, failure to perform an adequate fraud risk assessment and report deficiencies in internal control, such as a lack of segregation of duties, can leave a firm vulnerable. This course will discuss the audit procedures that should be performed in accordance with AU-C §240, Consideration of Fraud in a Financial Statement Audit, as recently amended; best practices in performing fraud risk assessment procedures; when and how to report control deficiencies noted in an audit; and the most frequent types of fraud found in small to mid-sized entities along with internal controls that could be implemented to help prevent and detect them. We will also look at various cyber fraud schemes and how they might be prevented or detected, the use of analytics as fraud risk procedures, and assessments of fraud risk in a Single Audit. Fraud is now more complicated than ever. From deepfakes to complex denial-of-service attacks, auditors have more to consider in their risk assessment than they did even five years ago. This course features case studies and detailed illustrations to help auditors know what to look for and how to respond to potential fraud in their audits.
What You Can Learn From the Statement of Cash Flows
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Online
2.00 Credits
This course allows you to get reacquainted with the statement of cash flows. We will refresh your skills regarding both the preparation and utilization of the statement of cash flows. Significant emphasis will be placed on the informational role of the statement of cash flows and insights that can be obtained using the statement of cash flows in concert with the other elements of a company's accrual-basis financial statements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Operations Level Internal Control
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Online
4.00 Credits
Many leaders in business organizations of all sizes view the system of Internal Control almost purely as a protective security measure. A well-designed internal control system can and will drive all entity objectives which includes successful operations. This session uses information gathered from years of creating internal control systems as well as concepts from well-respected authoritative pronouncements and frameworks to illustrate the power of a strong and well supported control system as well as actions that can help establish such a system. Those that work with internal controls who are tasked with developing ways to improve operation level capabilities should strongly consider this session. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: The Ethics of How We Treat People; Why it Matters?
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Online
1.00 Credits
As leaders in the community and in the profession – we are held to a higher standard and to do more to help others. We do not want to conduct business with unethical organizations or work with those who mistreat others. People, whether they are contractors, employees, customers, suppliers, clients or partners, all want to be treated fairly and with respect. Especially in a service business, people are the only true asset. By treating people with respect and honor – you will attract talent and clients. If you believe there is a war for talent, then listen to this discussion that proves that treating others well is THE ethical course of action and what sets us apart. Being fair, honest and supportive – is being ethical and it matters. Presented by: Don Minges, Bob MimsType: Live Webcast Replay
ACPEN: Sticky Ethical Choices, featuring Bob Mims and Don Minges
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Online
1.00 Credits
If ethics were easy, then why do so many professionals have a Code of Conduct? Some Ethical decisions are easy, others are not. We will discuss several thorny ethical issues and the ramifications. What are the considerations and evaluation criteria to use? The need to carefully deliberate alternatives – is paramount. Be aware. Presented by: Don Minges, Bob MimsType: Live Webcast Replay
ACPEN: The Psychology of Fraud
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Online
1.50 Credits
We all know that Fraud Happens. But, why? Why do people we think we can trust let us down? This session will explore the minds of white-collar criminals and examine some recent high-profile fraud cases. Why did they do it? How did they do it? What were the warning signs? If you think that fraud cannot happen to your organization, this session might give you pause. Presented by: David CottonType: Live Webcast Replay
ACPEN: Change Management: Your Leadership Role for Aligning Profits & Culture
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Online
2.00 Credits
This is a dynamic course tailored for seasoned accountants who are looking to elevate their skills in navigating and leading through organizational change. This advanced program focuses on enhancing agility by providing the tools and techniques necessary to manage and adapt to rapid shifts in the accounting landscape. Participants will explore theoretical frameworks alongside practical strategies that support effective change management for diverse business environments. Presented by: Jane MimsType: Live Webcast Replay
ACPEN: Data Analytics: Practical Insights for Today's Accountant
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Online
2.00 Credits
This session explores tools and techniques that can enhance the efficiency and effectiveness of client engagements and business processes using data analysis tools. We will introduce some of today's popular and software tools and examine the AICPA's Five-step approach to incorporating data analytics into public accounting engagements. Presented by: Dr. Chris HarperType: Live Webcast Replay
ACPEN: The Ethics of Uncertain Tax Positions
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Online
2.00 Credits
The concept of "tax uncertainties" seems to have a life of its own, and the old notion of "clear reflection of income"seems to be getting less clear each year. Meanwhile, the AICPA Code of Professional Conduct requires compliance with standards. This webinar considers these tax-related ethics issues and considers real world cases involving disclosure of tax uncertainties. Presented by: Albert SpaldingType: Live Webcast Replay
ACPEN: Global Internal Audit Standards (GIAS) Domain II – Part 2
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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 Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Introduction to Governmental Accounting 103
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Online
2.00 Credits
Intro to Governmental Accounting 103 is the natural follow up course to the first two Intro to Governmental Accounting courses, 101 and 102, and will take a dive into more complex issues surrounding the reporting of capital assets and long-term debt, investment accounting, and a little introduction to grant accounting and reporting. Presented by: Frank Crawford, Christopher PembrookType: Live Webcast Replay