CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Fundamentals of Form 1040 -- Business
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Online
4.00 Credits
This course builds on the foundational knowledge from Part 1, Fundamentals of the 1040 - Core Concepts. It expands into business income taxation and additional reporting requirements. Participants will learn how to accurately report self-employment income, income from pass-through entities on Form 1040. This course covers Schedule C, Schedule E, and essential forms such as Form 7203 and Form 7217 to ensure accurate tax preparation for clients with business activities. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
How AI Is Automating Internal Control
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Online
4.00 Credits
The term "artificial intelligence" (AI) has become mainstream and while most have a layperson's understanding of AI, few know the depth and breadth of this technology's capability. AI is affecting just about everything in business and in people's personal lives. The operation of an internal control system is also changing because of this incredible advancement. This session explains what AI is and how it works and then goes into detail about how it can be applied to a system of internal control. The material speaks about changes occurring in today's world as well as what's coming in the not-too-distant future. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ChatGPT Vision for Financial Analysis
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Online
2.00 Credits
This course offers an in-depth exploration of the "vision" capabilities of ChatGPT specifically tailored for accountants. The session demonstrates how artificial intelligence can interpret and analyze visual content to revolutionize financial management. The curriculum covers a wide range of applications, from understanding GPT Vision and its unique benefits to leveraging aerial and street view imagery for comprehensive financial analysis. Through detailed case studies, participants will learn how to access and utilize GPT Vision effectively, incorporating it into tasks like data visualization, text and object recognition from images, and the use of descriptive, diagnostic, predictive, and prescriptive (DDPP) analysis methods to enhance decision-making processes. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: K2’s Ten PDF Tips You Need To Know
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Online
1.00 Credits
Portable Document Format (PDF) documents are everywhere! Yet few know how to work effectively with these documents. If you are interested in working more effectively and efficiently with PDFs, this session is for you. In this session, you will learn valuable tips you can use to assist you with creating, editing, and securing PDFs. You will also learn how to convert PDFs to fillable forms and secure PDFs, among other features. Don't miss this chance to learn ten PDF tips you need to know to increase your ROI on PDFs. Presented by: Thomas StephensType: Live Webcast Replay
ACPEN: The Controllership Series - Managerial Accounting Basics and Costs
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Online
1.20 Credits
Managerial accounting provides economic and financial information for managers and other internal users. Managerial and Financial Accounting have similarities and differences. Each field of accounting deals with the economic events of a business. Both managerial and financial accounting require that a company’s economic events be quantified and communicated to interested parties. This another course in our series on the controller’s role. The controller’s role encompasses many traditional functions. Within this segment of our controllership series, we discuss the area of managerial accounting and the basic concepts that surround this discipline as it primarily relates to cost accounting issues. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: ProActive Response: Active Shooter Training - Recognize. Respond. Survive.
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Online
2.00 Credits
ProActive Response Group's Active Shooter Response Training course educates participants in current trends of active shooter incidents, how to recognize early warning signs of violence, appropriate actions to increase chances of survival in an active shooter event, and how to use basic medical equipment to save the lives of victims. *****(Warning: This video contains simulated graphic scenes that some viewers may find disturbing)***** Presented by: Andy Sexton, Chad AyersType: Live Webcast Replay
ACPEN: Budget Mastery: Process, Problems, and Solutions
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Online
2.00 Credits
The budgeting process can be a mundane one for accountants. Let’s be realistic and agree that even the word “budget” does not bring excitement to you and your departmental colleagues. The constraints and pressures can lead to poor decisions in both the technical and human components. This session is the first part of a four part series and will cover the big picture of keeping the process fresh, pragmatic and useful. We discuss these keys in an engaging manner by discussing both our flaws and strengths, including how to build on these characteristics towards an enjoyable solutions-based method that should deliver effective results for your organization. Presented by: Bob MimsType: Live Webcast Replay
ACPEN: Metrics Management – Selecting the Right KPIs
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Online
2.00 Credits
Choosing the wrong metrics can create noise, confusion, and unintended behavior. This session helps CPAs and CFOs identify and select meaningful KPIs that align with strategy and are understood by users. Participants will learn how to balance financial and operational metrics, tailor KPIs to responsibility centers, and think like customers when designing performance measures. The session emphasizes simplicity, relevance, and usability over volume and complexity. Humorous videos will be incorporated to drive home some key points and keep things entertaining Presented by: Bob MimsType: Live Webcast Replay
Making Effective Decisions When You Can't Get What You Want
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Online
2.00 Credits
Even if managers have incomplete information or constraints, they still must make choices. This session provides advice for navigating rocky decision-making terrain encountered by managers who must make choices despite imperfect information and/or constrained resources. We explore ways to leverage available information to make effective decisions when seemingly critical details cannot be obtained. We also illustrate managerial accounting techniques for optimizing profitability when inputs or resources are constrained by supply chain disruptions or other limitations. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Avoiding Legal Liability and Peer Review Deficiencies in Nonaudit Services, Including Bookkeeping and Preparing Financial Statements
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Online
4.00 Credits
The majority of peer review deficiencies and malpractice claims result from nonaudit services. This course will provide best practices for avoiding legal liability and quality control concerns. Presented by: Jennifer LouisType: Live Webcast Replay
Ethical AI Practices for CPAs: Ensuring Responsible Use
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Online
2.00 Credits
Explore the ethical implications of using generative AI. This course addresses potential risks and dilemmas, providing guidelines to ensure responsible and compliant integration. Learn how to balance innovation with ethical obligations to maintain trust and integrity. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Taxation of the Cannabis Industry
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Online
2.00 Credits
This course offers a comprehensive exploration of the cannabis industry, delving into essential topics such as cannabis regulations, business models, financial management, and ethical considerations. A key focus is on distinguishing between Marijuana and Industrial Hemp, including their respective tax treatments. Participants will gain a thorough understanding of the unique challenges and opportunities within the cannabis sector, covering federal and state tax implications, licensing requirements, and market trends. 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 Controllership Series - Overhead, Direct and Indirect Costs and Allocation Methods
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Online
1.00 Credits
Managing expenses is a key for business success, and overhead costs play a pivotal role in realizing favorable profit margins. Almost all companies have some form of overhead consisting of specific categories of indirect expenses. The better organizations are able to manage overhead costs, the more competitive they are in the marketplace. It is incumbent in the Controller’s role to effectively manage, monitor and perform ongoing assessment of overhead costs, allocations and rates. Overhead refers to the ongoing business expenses not directly attributed to creating a product or service. A company must pay overhead on an ongoing basis, regardless of how much or how little the company sells. It is important for budgeting purposes but also for determining how much a company must charge for its products or services to make a profit. Overhead can be fixed, variable, or a hybrid of both. There are different categories of overhead, such as administrative overhead, which includes costs related to managing a business. In short, overhead is any expense incurred to support the business while not being directly related to a specific product or service. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Risk Assessment of IT Systems
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Online
1.00 Credits
This course provides an overview of the risk assessment requirements under SAS 145, with a focus on the evaluation of Information Technology systems in the planning of an audit. SAS 145 introduced significant changes to risk assessment procedures, including an increased emphasis on understanding and evaluating IT environments. The course addresses key areas of concern related to IT systems and their impact on audit risk. Participants will gain practical insight into identifying risks within IT systems and understanding how those risks affect the audit process. As part of his presentation style, Jeff incorporates engaging elements designed to reinforce learning and maintain focus. Presented by: Jeff SailorType: Live Webcast Replay
ACPEN: Ethics Aren't for the Byrdes in Ozark
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Online
1.00 Credits
Professional codes of ethics provide guidance to professionals who are frequently required to choose between doing the right thing and the wrong thing. Sometimes, professionals violate their ethical code and do the wrong thing for what they rationalize is the right reason. This session uses the popular television show "Ozark" and its multiple examples of seemingly good people doing bad things for the right reason to define ethics as well as explore why people make unethical choices and how they justify those choices. Presented by: Daniel PorterType: Live Webcast Replay
ACPEN: Revenue Recognition Topic 606 - Identify Performance Obligations Part 1
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Online
1.20 Credits
This course is meant to complement the course that evaluates all aspects of the five steps to revenue recognition. The course "Understanding the new revenue recognition rules" examines the five-step model outlined in the standard that organizations must utilize when recognizing revenue. The new standard applies to all companies. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: The Controllers Role in Data Analytics and Big Data
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Online
1.50 Credits
Today’s economy and all of the digital enhancements have impacted the way companies engage with their customers as well as how the company manages their internal practices. The business control function needs to keep pace. The rising importance of analytical capability is critical when defining the role of the modern controller. Execution of analytics can vary but there are still key questions that must be asked. What are the options and what we need to understand to decide the best way forward? This course focuses on the value that can be brought by the Controller when becoming involved with data analytics powered by technology and also Big Data. The digitized world we live in has made it important for the Controller function to evolve and take on this advanced task. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Sarbanes-Oxley Overview
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Online
1.60 Credits
Sarbanes-Oxley legislation. Although there have not been any changes in the legislative concepts of the law since its release in 2002, some aspects of executing the work have evolved. Sarbanes-Oxley was passed in 2002 and year one of attestation for publicly traded companies was 2004. Years later the legislation continues to challenge companies, auditors and compliance professionals when evaluating a company's control structure. SOX 404, although the most prominent, is only one of the many requirements covered under the legislation. In addition, the impetus of COSO 2013 has re-focused companies' efforts on evaluating their key controls. Companies must continually evaluate whether they have designed and identified the proper controls and have adequate tests in place to determine control efficiency. With the evolution of technology solutions, the impact of information systems changes must be continually evaluated to ensure controls are adequately addressed. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Government Ethics: Theory & Application (VBOA Approved)
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Online
2.00 Credits
This Virginia Board of Accountancy–approved ethics course begins with the 2026 Virginia ethics updates required by the Virginia Board of Accountancy. The course then expands to examine the ethical principles established in Government Auditing Standards (Yellow Book) issued by the U.S. Government Accountability Office. Participants will review core ethical principles applicable to governmental auditors, including serving the public interest, maintaining integrity, objectivity, and professional behavior. The course emphasizes practical application of these principles, with focused discussion on independence requirements, maintaining objectivity, and identifying and avoiding conflicts of interest. Designed for auditors performing governmental and Yellow Book engagements, this course reinforces ethical decision-making and supports compliance with both Virginia-specific ethics requirements and broader professional standards governing governmental audits. Presented by: Alex RomeroType: Live Webcast Replay
ACPEN: Business Tax Update for Industry
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Online
2.00 Credits
This course focuses on the key federal tax issues affecting businesses from the internal accountant's point of view, with a focus on recent tax legislation and developments. Planning alternatives and the potential risks associated with those strategies 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