CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
ACPEN: A Guide to Sampling - Part 1
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Online
2.00 Credits
Sampling is often identified as a common audit deficiency in peer review. This course will review when is sampling applicable and basics of planning a sample. We'll then focus on the application of sampling in financial statement audits with a look at sampling for substantive procedures. We'll look at the use of monetary unit sampling and tools that can be leveraged to reduce bias in sampling. Presented by: Melisa GalassoType: Live Webcast Replay
ACPEN: Schedule C of Form 1040
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Online
2.00 Credits
Many self-employed or sole proprietors find themselves having to navigate Schedule C in reporting business income. While this attachment to Form 1040 seems straightforward on the surface, there are many traps for the unwary. This course is ideal for CPAs, EAs, or other tax professionals. **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: Allison McLeodType: Live Webcast Replay
ACPEN: Drive Results with Metrics
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Online
2.00 Credits
Many organizations struggle to keep budgets current in an ever-changing business climate. Twenty-first century performance metrics focus on determining what budgets should be rather than what they were in the past. Using performance metrics effectively reduces work, reduces politics, provides flexibility and substantially improves the performance management process. This session will show you powerful techniques to drive your organization’s performance. Presented by: John DalyType: Live Webcast Replay
ACPEN: Recognizing Lies: How to Detect and Prevent
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Online
2.00 Credits
Trust is the glue that binds all relationships. Regardless, humans tell lies, a cruel fact. Every lie undermines trust and damages productivity. What signals indicate lies? How are the cues properly interpreted? How can you protect yourself from lies? Learn how to discern lies effectively. Do not be taken advantage of. Learn an established and proven process to uncover the truth. Presented by: Don MingesType: Live Webcast Replay
Ethical Intelligence for Artificial Intelligence
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Online
2.00 Credits
Organizations and individuals enticed by the siren song of artificial intelligence cannot ignore ethical considerations. Professionals must consider accuracy of information, data privacy, independence, source citations, organizational policies, security, data retention, and other ethical matters. This course discusses ethical issues associated with the utilization of AI in a professional setting and provides suggested best practices. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Navigating IRS Correspondence: Responding to IRS Letters
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Online
2.00 Credits
Participants will learn how to interpret the most common IRS correspondence, adhere to response deadlines, and effectively communicate with the IRS to resolve issues and minimize risks. It provides professionals with knowledge and strategies needed to handle the most common notices including audit requests, collections & return inquiries as well as error notices. Focusing on best practices to ensure compliance and avoiding penalties or escalation. 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 Progressive Discipline and Termination
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Online
2.00 Credits
Employee discipline is always challenging. Training on proper progressive discipline is critical to avoiding potential lawsuits while also trying to bring out the best possible employee performance. This webinar is designed to assist human resources professionals and managers in understanding the best ways to use progressive discipline as both a management and risk reduction tool. The webinar also will address best practices with regard to the employee termination process.
Surgent's Best Practices in Not-for-Profit Accounting and Reporting
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Online
4.00 Credits
Don't just wing it when you can soar! To catch the eye of resource providers and fulfill the needs of leadership, it is essential that not-for-profits prepare financial statements which excel. This course will empower you with the knowledge of not-for-profit accounting and reporting to surpass the expectations of financial statement users. Over 20 focused exercises are included to illustrate and refine today's best practices in not-for-profit accounting and reporting.
Surgent's Tax Planning for Rental Real Estate
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Online
4.00 Credits
The taxation of real estate is tricky. Taxpayers can own real estate in a number of different ways, including direct and indirect investments. There are numerous exceptions to being classified as a rental activity. How do you know if someone is a real estate professional? In this course, we will explore all these issues and many more. Through real-world examples and discussion, this course will delve into exceptions to rental status, qualifications for material participation, and requirements for active status. Additionally, we will cover the QBI and Section 1237 safe harbors and touch on some planning ideas related to depreciation recapture.
CFO Solutions to IRS Problems
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Online
4.00 Credits
Many CPAs are becoming full-time or fractional CFOs for small businesses. In that position, they are the resident expert in finances, cash flow planning, and budgeting. But what about dealing with the IRS? The IRS has broad powers to administer the assessment and collection of taxes. From removing penalties to criminal prosecutions, this presentation focuses on how CFOs can prevent problems with the IRS and how to develop winning strategies if the IRS knocks on the door. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Building Security and Efficiency With Internal Control
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Online
8.00 Credits
A well-designed internal controls system can and will drive all entity objectives. Too many times control creators focus too much on security. It is important to properly balance protection-based measures with those designed to enhance efficiency. This session works to illustrate the power of a strong and well supported control system. It also discusses steps to take in order to establish such a system. This material is becoming more and more beneficial as companies strive to address many new business challenges such as evolving markets, the rapid rate of change in the business world and the notable increase in governmental and industry-based regulation. Those that desire a balanced and workplace enhancing control system 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.
Surgent's Technical Business Practice Issues and Tax Forms for Experienced Practitioners
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Online
8.00 Credits
Don't let the title frighten you. It is critical that staff be trained on the increasingly complex forms-related issues that challenge them each busy season. This course will help experienced staff focus on the essential amidst the cacophony of IRS and legislative changes and avoid costly mistakes. This course brings to the forefront advanced preparation issues, from individual returns to flow-through entities such as S corporations, LLCs, and partnerships.
Compilation, Preparation and Review Basics and Peer Reviews
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Online
2.00 Credits
Cover the basic requirements for performing preparation, compilation, and review engagements under Statements on Standards for Accounting and Review Services (SSARS), including the new SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions. Review common issues found on SSARS engagements in connection with peer reviews and the impact of various findings on the results of a peer review. Identify key issues to consider during SSARS engagements, and determine how to incorporate quality control recommendations and tips for performing high-quality SSARS engagements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event
Integrate ChatGPT into Your Client Advisory Services-Updated
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Online
2.00 Credits
Two of the hottest topics in the CPA profession today are CAS (client advisory services) and ChatGPT. This course will explain how to bring these two worlds together by integrating ChatGPT and other generative AI applications into your client advisory services. John Higgins, a leading advisor to the profession on ChatGPT and a seasoned client advisor on technology based solutions, will show you how you can position your firm and yourself as a "go to" advisor on how to embrace this technology in virtually any type of business. John will address how to use this technology as a research and writing assistant in your client services and how to advise your clients on this revolutionary technology and all benefits and "gotchas" that come with it. If you want to step up your advisory game, this course is a "must take." This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Managerial Accounting: Your Prescription for Better Decision
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Online
4.00 Credits
This session revisits useful, but potentially underutilized, managerial accounting techniques. You will appreciate a fresh look at concepts you may not have considered since your college days. We will illustrate practical ways you can immediately implement managerial accounting analysis in your professional endeavors. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Two Types of Goals You Need to Be Successful
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Online
1.00 Credits
Do you understand the root cause for many professional and personal goals not being achieved? The SMART acronym is valuable in setting goals but insufficient for achieving them. You need two types of goals to boost your chances of success. Outcome goals focus on the results you want to attain. Process goals identify the action steps required to accomplish those desired outcomes. This session explores the essence of both types of goals, and practical examples and tips for the execution of your goals. Presented by: Jon LokhorstType: Live Webcast Replay
ACPEN: Promote Internal Whistleblowing and Succeed in Creating a Strong Speak Up Culture
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Online
1.00 Credits
The Department of Justice updated guidance regarding their evaluations of Corporate Compliance Programs in March 2023: “Prosecutors should assess whether the company’s complaint-handling process includes proactive measures to create a workplace atmosphere without fear of retaliation, appropriate processes for the submission of complaints, and processes to protect whistleblowers.” This course offers recommendations for employers to consider when developing or augmenting an internal complaint handling process. Organizations benefit when whistleblowers trust the process and choose to promptly report their concerns internally. The measures offered promote a strong speak up culture and align with the Department of Justice's guidance. Presented by: Robin RohmerType: Live Webcast Replay
ACPEN: 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 Presented by: Steven DilleyType: Live Webcast Replay
ACPEN: The SECURE Act 2.0 – Planning Opportunities for Individuals
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Online
1.20 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 individuals need to know about contributions to accounts and new ways of accessing these funds. 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. Presented by: Allison McLeodType: Live Webcast Replay
ACPEN: The New Quality Management Standards - What Everyone Needs to Know
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Online
2.00 Credits
The AICPA issued the new Quality Management Standards as a part of its overall quality improvement initiative. This course will highlight the foundational principles within the new approach that everyone in the CPA firm should know. Presented by: Jennifer LouisType: Live Webcast Replay