CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Revenue Recognition Topic 606 - Identify Performance Obligations Part 2
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Online
1.40 Credits
Properly identifying performance obligations is a critical step in the five-step revenue recognition model. It is a step that must be completed at the inception of the contract and prior to moving on to step three of the model. As discussed in segment one on performance obligations, there are many types and variations of obligations and as such, management will be required to utilize significant judgment when applying this step. However, it is important that the judgment be supported by considerations of the proper factors. The course further evaluates areas that impact performance obligations. We utilize multiple examples from various industries to illustrate the considerations that must be evaluated in line with both identifying performance obligations and allocating the transaction price appropriately.
Preparing to be a Forensic Accountant - Focus on Digital Forensics
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Online
1.80 Credits
Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct. Forensic accountants apply a range of skills and methods to determine whether there has been financial reporting misconduct. Financial forensic engagements may fall into several categories. For example: Economic damages calculations, whether suffered through tort or breach of contract. Post-acquisition disputes such as earnouts or breaches of warranties Bankruptcy, insolvency and reorganization Securities and tax fraud Money laundering Business valuation Computer forensics/e-discovery This session is designed to delve into further investigative procedures used including digital forensics. Future sessions will focus on computer forensics, network forensics and mobile forensics.
Real Estate Tax Issues: Passive Activity, Self-Rental and Section 199A
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Online
4.00 Credits
This program will provide a detailed analysis of the real estate professional passive activity rules, including forms reporting examples, and integrates those rules with when real estate is considered a "business" under the Section 199A flow-through entity deduction. A detailed analysis of the self-rental passive activity rules will be given, including forms reporting examples and integrates them with the flow-through entity rules related to self-rental. *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
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.
Progressive Management Accounting
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Online
2.00 Credits
Critics have claimed that traditional managerial accounting is at best useless and at worst dysfunctional and misleading. Most line managers do not trust their management accounting data. 21st Century management accounting develops cost/unit metrics that are useful for budgeting, cost analysis and control. Activity-based costing (ABC) brings truly accurate fact-based costing visibility. ABC does not broadly allocate overhead, but traces costs by identifying cause-and-effect relationships. Such information can provide the ability to reveal true profit margins for products, service-lines, specific sales channels and customers. The same information also helps reduce costs and improve productivity by reporting unit costs that you can use to monitor cost trends and benchmark against your competition. Removing the barriers caused by your current management accounting techniques can provide huge rewards.
Inventory Accounting GAAP, Software and Recognizing Variances
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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.
S Corporations: Calculating Shareholder Basis
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Online
2.00 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. An illustrative example demonstrates how the process works, as well as the many potential pitfalls. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Managing Your Money in Retirement
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Online
3.00 Credits
You spent your life building retirement savings. Now you want to make sure your savings last the rest of your life and perhaps pass some on to the next generation. Come hear a veteran financial educator talk about money management and planning issues for this phase of your life.
Surgent's Business Law for Small Business Owners
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Online
4.00 Credits
One of the most intimidating aspects of going into business for yourself is compliance. Tax, employment, and regulatory laws are difficult to navigate, so it often falls on the CPA to know the basics in these areas to help their clients avoid costly litigation. In this course, we will cover basic compliance areas for small business owners. We will look at the main elements of a contract, taxation of entity types, worker classification, property law, and many of the other areas that are often overwhelming for small business owners. By being able to speak to these issues, practitioners will be able to add value and help their small business owner clients grow and thrive.
Surgent's Ethical Considerations for the CPA
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Online
4.00 Credits
CPAs today face greater challenges than ever to maintain the high ethical standards of their profession. It is vitally important that all CPAs understand their professional responsibilities related to all aspects of their job. This course, which focuses on key components of the AICPA Code of Professional Conduct, reviews a history of the CPA profession and focuses on ethical requirements that CPAs must adhere to in their everyday practice, including practical examples of potential ethical dilemmas that practitioners may encounter, particularly those related to objectivity and independence. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED. This course does not qualify for IRS credit.
Financial & Tax Accounting for Partnerships & LLCs
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Online
4.00 Credits
This program compares and contrasts the financial accounting for partnerships and LLCs, as well as discusses the tax accounting for these entities, with a thorough discussion of the important differences between financial accounting for partnership capital accounts and the tax accounting for partnership capital accounts. Financial accounting for operations of a partnership will also be addressed. This course does not qualify for IRS credit.
2025 Mid - Year Tax Update: Planning for Businesses
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Online
4.00 Credits
The new administration has proposed significant tax policy changes that may impact individual taxpayers and financial planning strategies. This course provides tax practitioners with essential updates on recent legislation, regulatory changes, and potential future reforms. Participants will explore the implications of proposed tax cuts, adjustments to Social Security and retirement taxation, and potential modifications to deductions and credits. The course also examines ongoing discussions about IRS restructuring and the expansion of tax incentives for American businesses and families. With a focus on practical strategies, this course equips tax professionals with the tools to help clients prepare for these changes before year-end. Whether addressing Form 1040 issues, capital gains planning, or income and estate tax considerations, participants will gain insights to help clients make informed decisions. *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
2025 Mid - Year Tax Update: Planning for Individuals
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Online
4.00 Credits
The new administration has proposed significant tax policy changes that may impact individual taxpayers and financial planning strategies. This course provides tax practitioners with essential updates on recent legislation, regulatory changes, and potential future reforms. Participants will explore the implications of proposed tax cuts, adjustments to Social Security and retirement taxation, and potential modifications to deductions and credits. The course also examines ongoing discussions about IRS restructuring and the expansion of tax incentives for American businesses and families. With a focus on practical strategies, this course equips tax professionals with the tools to help clients prepare for these changes before year-end. Whether addressing Form 1040 issues, capital gains planning, or income and estate tax considerations, participants will gain insights to help clients make informed decisions. *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.
Proper Financial Accounting for S Corporations
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Online
4.00 Credits
Proper financial accounting for S corporations involves adhering to specific accounting principles and tax regulations designed for this unique business structure. This course examines the proper financial accounting for S Corporations.
K2's Case Studies in Fraud and Technology Controls - 8 Hours
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Online
8.00 Credits
Fraud continues to plague businesses at epidemic levels, and technology control failures are a significant reason fraud occurs. Using a case study approach, in this session, you will learn about the pervasiveness of fraud, the control failures that contribute to fraud, and what you can do to mitigate fraud risk. A specific focus of this course is the application of information technology general controls and information technology application controls. In this course, you will examine numerous reported fraud cases and identify the general control and application control failures that contributed to each of these frauds. By learning through these real-world case studies, you will be positioned better to reduce fraud risk.
Surgent's A Complete Guide to the Yellow Book
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Online
8.00 Credits
If you work with governments and not-for-profits, a thorough understanding of the Yellow Book is essential. This course will equip you with a comprehensive knowledge of the Yellow Book requirements and increase your confidence and proficiency in performing Yellow Book audits. Updated for the 2024 Yellow Book revision, the course materials utilize a highly illustrative and innovative format. Over 20 focused exercises are included to provide an enhanced knowledge of the Yellow Book.This course qualifies for yellow book credit.
Surgent's Annual Accounting and Auditing Update
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Online
8.00 Credits
Designed as an all-you-need-to-know update for accounting, auditing, and attestation practitioners at all levels in public accounting and industry, this course provides a comprehensive review of recent standard-setting and rulemaking activities of the Financial Accounting Standards Board (FASB), American Institute of Certified Public Accountants (AICPA), Public Company Accounting Oversight Board (PCAOB), and Securities and Exchange Commission (SEC). On the financial accounting front, we will cover the FASB's Post-Implementation Review (PIR) report for revenue recognition under ASC 606 and discuss the best practices in applying the standard and identifying any ongoing issues practitioners are experiencing with applying the standard. We will also discuss the more than a dozen ASUs the FASB has issued since the beginning of 2023 and into 2025 covering crypto assets, disaggregated expenses, business combinations, and leases for entities under common control. Our focus on AICPA standards includes a detailed discussion of revamped AICPA quality management standards. The AICPA updated and modernized the standards by issuing Statement on Quality Management Standards 1, 2, and 3 (SQMS 1, SQMS 2, and SQMS 3, respectively), SSARS No. 26, and SAS 146, Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards (SAS 146). These standards, effective December 15, 2025, modernize quality management standards to reflect an increased focus on risk assessment, technology use, and the presence of outside experts on engagements. We will also cover new rules impacting public company audits and present case studies on recent fraudulent accounting stories and best practices for detecting and preventing such frauds. In summary, the course is your go-to source for all things A&A and will prepare you for your upcoming engagements throughout the rest of the year.
Surgent's Tax Forms Boot Camp: LLCs, Partnerships, and S Corporations
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Online
8.00 Credits
The course provides a comprehensive, hands-on, pencil pushing understanding of the preparation of both S corporation and partnership/LLC tax returns, along with the underlying laws, regulations, etc. The course uses the basic concepts underlying the two main types of business returns: 1120S and 1065 as building blocks for more complex concepts tax preparers should be aware of. The theoretical concepts get illustrated in comprehensive examples that incorporate the most up-to-date law changes and provisions.This course qualifies for CFP credit.This course qualifies for IRS credit.
The Best Federal Tax Update Course by Surgent
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Online
8.00 Credits
In this continually revised course, tax advisors will be fully updated on the most recent enacted legislation and IRS guidance, as well as major trends on the horizon with a view toward planning considerations. This update course is designed for all practitioners, both those working in public accounting as well as those in private industry, who need the latest information on tax changes. Please Note: Due to content overlap, it is recommended that this course NOT be taken together with BITU.