CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Navigating IRS Collections: The Collection Process
-
Online
2.00 Credits
This course is designed for tax professionals seeking to understand and navigate the IRS collection process effectively. Participants will gain indepth knowledge of the various collection methods employed by the IRS, including liens, levies and wage garnishments. Additionall, participants will leand strategies to avoid or halt collection actions and the implications of the statute of limitations on tax collection. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Accounting for digital assets under US GAAP: Specialized accounting, fair value, and stablecoins
-
Online
1.50 Credits
Guidance on how to account for digital assets (bold): Accounting for stablecoins may not be stable: Though the use of digital assets is rapidly expanding, accounting guidance has not kept pace. As a result, accounting for digital assets can feel shaky. The AICPA can help: The AICPA practice aid on accounting and auditing for digital assets and this webcast can help you answer the question of what to do when you or your client accounts for stablecoins. You'll be helped to understand how to account for other transactions and investments involving crypto and digital assets under U.S. GAAP. You'll also learn more about what the AICPA is doing to lend clarity and guidance to this murky but increasingly important field. Learn how you can add more value: Whether you're a CPA with attest clients or an industry accountant responsible for corporate accounting policy, this guidance will give you a clear path to help your clients or firm by applying the most up-to-date accounting policy. Detailed examples and use cases will demonstrate real-world application of this guidance. Note: FASB issued ASU No. 2023-08, Intangibles-Goodwill and Other-Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets, which is effective for all entities for fiscal years beginning after December 15, 2024. This ASU is not yet reflected in this webcast.
Governmental Accounting 101
-
Online
2.00 Credits
Governmental Accounting 101, is a 2 hour webcast that takes the participant of a whirlwind tour of governmental accounting basics, focusing on wetting the participant’s appetite for more. This session will be the first of a series of webcasts, with each subsequent webcast delving deeper and deeper into the governmental accounting basics.
Accounting Update in a Post COVID-19 World
-
Online
2.00 Credits
The COVID-19 pandemic has altered corporate and public accounting in ways we could never have imagined. This broad-based course will discuss accounting and auditing implications that have arisen as a result of the pandemic.
Analyzing Financial Statements
-
Online
2.00 Credits
This course provides tools and insights into financial statement analysis - both quantitative and qualitative. We'll look not only at the three main financial statements but also dive into the MD&A and footnotes. We'll also discuss the affect of industry nuances on comparability of different analysis tools. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Getting On Top of It All: How to Work Smarter, Not Harder - Part 2
-
Online
4.00 Credits
There is always too much to do and too little time to do it all. Fortunately, if you know the right ways to manage people, projects and your time, you can get on top of everything by working smarter. In Part 2 of this seminar we will go into more depth about how to get more done in less time, as well as how to not burnout from all the work you do. We will discuss additional methods for working smarter through technology, communication, stress reduction, and creating smart and helpful goals.
Internal Controls That May Have Prevented Fraud
-
Online
2.00 Credits
This course examines actual fraud circumstances through the lens of potential prevention. We will examine how selected frauds were accomplished and consider what internal controls may have prevented fraudsters' ability to accomplish their nefarious acts.
The Controllership Series - Financial Statement Preparation
-
Online
2.60 Credits
One of the important roles of any member of the financial team. Including the controller, may be involvement in the preparation of the company’s financial statements. Even if that responsibility falls within the office of the CFO, the controller and other finance personnel must understand how their transitions recorded impact the financial statements. Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management discussion and analysis: A balance sheet or statement of financial position reports on a company's assets, liabilities and owners’ equity at a given point in time. An income statement may have varying names including profit and loss report (P&L report), statement of comprehensive income, or statement of revenue & expenses. These report on a company's income, expenses, and profits over a stated period. A profit and loss statement provides information on the operation of the enterprise. These include sales and the various expenses incurred during the stated period. A statement of changes in equity or “statement of equity” also called “statement of retained earnings” reports on the changes in equity of the company over a stated period. A cash flow statement reports on a company's cash flow, particularly its operating, investing and financing activities over a stated period. A balance sheet represents a single point in time, where the income statement, the statement of changes in equity, and the cash flow statement each represent activities over a stated period. For large corporations, these statements may be complex and may include an extensive set of footnotes to the financial statements, management discussion and analysis and supplementary information. The notes typically describe each item on the balance sheet, income statement and cash flow statement in further detail. Notes to financial statements are considered an integral part of the financial statements.
Installment sales: Maximize Tax Benefits and Stay Compliant
-
Online
1.00 Credits
This course explores the complex rules of installment sales, with a focus on their tax treatment and strategies to maximize the benefits. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
The Untold LinkedIn Hyper-Growth Story
-
Online
1.00 Credits
LinkedIn is considered by many to be one of the most impressive growth stories in the history of technology companies in Silicon Valley. In just 16 years it grew from nothing into a game changing company in a new industry and the performance of the company and the stock broke all kinds of records. The untold story of LinkeIn's success is that they grew a world class company and a world class team in the midst of a massive war for talent where their competitors for talent (Google, Facebook, Apple and more) could out pay and out perk and out benefit them. They grew a company when all the leaders had never built a company before. Despite the odds the leadership team succeeded and built a company and a culture that many still consider the gold standard. Steve Cadigan was at the epicenter of this growth as the first Chief HR Officer of LinkeIn and he delivers a front row seat to the wild and crazy and amazing ride that took LinkedIn from an unknown career destination into one of the top places to work in the world! Steve delivers a first hand account of lessons learned, mistakes made and what it was like to be facing a situation he had never faced before - hypergrowth. Wherever you are in your learning journey you will enjoy this class.
Basic Individual Taxation Course
-
Online
2.00 Credits
Please join us for an introductory course on the fundamentals of preparing and filing an individual federal income tax return. We will cover topics such as what the federal income tax is and how it is computed. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Staff Retention Keep the Best People
-
Online
3.00 Credits
The COVID pandemic changed the way many people worked, yet others have had remote teams for decades and little changed. Many organizations trying to bring people back to the office have experienced significant turnover. Some practices have changed forever while some principles will always remain the same. Keeping your people happy equals keeping your best people. Learn the changes you should make now and the things you should do forever!
CAF Cluster: Controller/CFO Update - Hot Topics Facing Today's Financial Professional - A Virtual Event
-
Online
4.00 Credits
Save a minimum of $50 when you purchase any 4 or more of MOCPA's Cluster Events. USE CODE "CLUSTER25" AT CHECKOUT. In today's rapidly changing world, finance professionals are required to wear many hats and are often the keys to the success of the organization. On one hand, they need to be abreast of the latest proven financial skills for making the best decisions, and on the other hand they need the best skills to motivate, manage, and lead people. Being pigeon-holed into one area or another is neither good for career building nor good for the organization. We'll cover the latest issues that all CFOs and controllers need to know about and provide how-to guidance to allow for immediate use in their organizations.
Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know
-
Online
4.00 Credits
Getting ready for busy season involves not only knowing what's new for the current year, but also understanding how the changing limits, phaseouts and other rules apply to current-year returns. With major legislation enacted over the past few years, the present course will constitute a one-stop "shop" that brings you the essential individual tax information. In addition, this course provides an up-to-date review of important tax form changes, new tax forms, new limitations, key developments as they are reflected in the IRS forms, and IRS filing issues and deadlines that will be invaluable to attendees who prepare tax returns during busy season.This course qualifies for IRS credit.
Surgent's Real Estate Taxation: Critical Considerations
-
Online
4.00 Credits
This course is a 'deep dive' into many aspects involving the taxation of real estate for the mid-level practitioner moving into this complex area. You will deepen your understanding of the complex considerations and strategies that individuals must navigate in acquiring, operating, and selling real estate. You will leave the course able to navigate critical issues associated with the relevant returns and plan strategically for your company or clients. We will discuss in detail the impact that recent tax changes have had on the real estate industry, as well as new credits that are available after the Inflation Reduction Act of 2022.This course qualifies for IRS credit.
Surgent's Yellow Book and Single Audits: How to Stay in Good Graces and Out of Bad Places with Your Peer Reviewer
-
Online
4.00 Credits
If you perform Yellow Book audits and/or single audits, it is a given that a peer reviewer will be looking at your work on those engagements! Why fret and sweat about what peer reviewers are going to be looking for? In this course, we will explore the key audit requirements that peer reviewers focus on, how the auditor complies with those requirements, and common pitfalls seen in Yellow Book and single audits. This course will help you proceed and succeed in your Yellow Book and single audits!This course qualifies for yellow book credit.
A Culture of Regulatory Ethics: A Competitive Advantage
-
Online
4.00 Credits
In a competitive market, every company is looking for anyway to differentiate themselves from their competition. While we often look to new markets and data for a competitive advantage, ethics can be the factor that makes the biggest difference to customers, employees, and the public at large. Using surveys, research, case studies, and examples, this course will explore why the CPA credential and the AICPA Code of Professional Conduct is so different. We will discuss why CPA's are in a unique position of trust and how this can put their companies ahead. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Qualified Business Income (QBI) Deduction (199A) - The Ins & Outs
-
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 kori.herrera@acpen.com
Walter Haig's AICPA Auditing Standards Update
-
Online
8.00 Credits
This course will enable practitioners to understand and apply the AICPA "clarification" auditing standards to audits of Small- and Medium-Sized Entities (SMEs). Further, this course will provide guidance on how to perform an effective, efficient and profitable audit engagement. The course is loaded with practical practice aids to help enable participants to comply with the standards. Troublesome areas as identified in peer reviews and litigation will be covered. Participants who take this course will enjoy smooth sailing in their peer reviews, guaranteed! This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Supervision/Management Competencies: An Ethical Approach
-
Online
2.00 Credits
Job titles for individuals can vary in different organizations even though the work is the same. This webinar is designed for the individual whose role is to oversee the work of others. This webinar includes an overview of Aristotle's virtue ethics and its application to the responsibility and privilege of developing employees to be their best and for the success of the organization. We will also address issues such as going from "buddy to boss", how to manage if you are newly assigned to an existing employee that was previously supervised by someone else, and critical skill sets necessary for supervisory/managerial positions. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.