CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
ACPEN Signature 2026: Single Audit and Uniform Guidance Issues Update
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Online
8.00 Credits
If you thought applying one set of audit standards is tough enough, how about applying three different sets of audit standards in one “single” audit? That’s exactly what happens when the auditor applies GAAS, the Yellow Book and the OMB requirements in a Single Audit. This session will start with a single audit “nuts and bolts” overview before delving into unique aspects and audit issues of the “soon to be closed out” era of pandemic-related funding, and of course update any recent changes to the funding programs and compliance supplement issues. Recent changes now effective to the Single Audit and Uniform Guidance rules will also be covered. Join our expert panel of federal, state and local auditors and practitioners to learn what you need to know if you are performing audits under these audit standards and the Uniform Guidance for Federal Awards. Presented by: David Cotton, Frank CrawfordType: Live Webcast Replay
S Corporations: Comprehensive walk through of Form 1120S
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Online
8.00 Credits
This course is designed for financial professionals looking to understand Form 1120S. It covers the essential aspects of S corporation taxation, including the preparation of Form 1120S, determining taxable income, and accurately reporting and allocating income, deductions, and credits. Electing Subchapter S status as well as reviewing the mechanics of electing Subchapter S status will be discussed. It will further compare the S Corporation to other forms of entities, along with compliance with corporate formalities. Highlights of Form 1120S will be discussed, including build-in capital gains, accountable plans, taxable fringe benefits, officer reasonable compensation and audit strategies. Schedules K-1, K-2, K-3, and effectively connected income will be reviewed in this course as well. 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 Compilations, Reviews, and Preparations: Engagement Performance and Annual Update
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Online
8.00 Credits
Specifically designed for preparation, compilation, and review practitioners, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation, compilation, and review engagements. You will learn the ins and outs of applying SSARS No. 21, Clarification and Recodification, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-26 by the ARSC. In addition to SSARS 26, the entire suite of quality management standards is discussed. However, knowing the standards is not enough. You need to be able to effectively apply them. To support this, the course will review recent peer review feedback on SSARS engagements, providing insights on how to successfully apply this guidance. Not only will this course bring you up to date on SSARS requirements and guidance, but more importantly, it will provide you with practical examples and illustrations to help you effectively and efficiently perform these types of engagements. This course is intended to be your go-to reference for training your staff and managing your SSARS No. 21-26 services in compliance with professional, ethical, and technical requirements.
ACPEN: Conflict Resolution and Effective Communication Training
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Online
1.20 Credits
Strong teams communicate openly, listen actively, and handle conflict with respect. This engaging session helps participants recognize different communication styles, manage misunderstandings, and turn tough conversations into opportunities for collaboration. Through discussions and practical tools, team members will build confidence in addressing challenges while strengthening trust and connection in the workplace. Presented by: Mayra AlvarezType: Live Webcast Replay
ACPEN: K2's Dynamic Arrays In Excel
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Online
1.00 Credits
Dynamic arrays can be a tremendous time-saver in Excel, but most business professionals remain unaware of what should be a commonly used tool. With dynamic arrays you can reduce the time you spend creating and updating formulas and improve your accuracy at the same time. You can also take advantage of some innovative features associated with dynamic arrays to automate many calculations and data entry tasks. If you've yet to discover dynamic arrays, make plans to participate in this session to learn how you can take advantage of this terrific feature. If you're ready to transform your data into actionable insights and finally get the reports you need, this session is your game-changer. Join us and take control of your QuickBooks Online reporting like never before! Presented by: Thomas StephensType: Live Webcast Replay
ACPEN: Supervised AI Agents as Internal Audit Team Members
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Online
1.00 Credits
How should internal auditors and finance team leaders use Agentic AI? What are the dos and do nots? When deployed properly AI is wonderful. Can AI help with SOX testing? We review how to avoid the common mistakes that eliminate the benefits that AI can provide. Join us to learn about those expensive lessons. Agentic AI (‘Artificial Intelligence’) is rapidly being deployed by leading audit, compliance, and finance teams. While AI agents are not yet replacing all of today’s knowledge workers like auditors, accountants, and IT security professionals, the knowledge workers that effectively use Agentic AI may soon be replacing those knowledge workers who do not use these tools to drive high quality business growth and scale. AI is moving beyond automation to become a true teammate, especially in the governance, risk, and compliance processes. This session will show how supervised AI agents can work alongside accountants, auditors and IT security professionals to enhance efficiency, consistency, and assurance quality. Of critical importance is training and supervision so that the AI agents accomplish their testing to mee the intended quality standards. Attendees will leave with a practical view of how AI-powered testing can be applied to both internal and external assurance. Be prepared and learn from others. Presented by: Joe OringelType: Live Webcast Replay
ACPEN: Stand Out - How to Create a Unique Employer Brand
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Online
1.00 Credits
Learn why creating an employer brand is so important and instrumental in competing in today's competitive marketplace. Elevate your recruiting experience for candidates and onboarding process for new hires to enhance your employer's brand. Presented by: Kelly SimantsType: Live Webcast Replay
ACPEN: Considerations of Fraud
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Online
2.00 Credits
This course provides an in-depth exploration of AU-C 240, Consideration of Fraud in a Financial Statements Audit. Participants will gain practical insights into identifying, assessing, and responding to fraud risks within the context of financial statement audits. Through engaging lectures, real-world examples, and case studies, the course examines the nature and characteristics of fraud, including fraudulent financial reporting and misappropriation of assets. It also delves into the auditor's responsibilities under AU-C 240 for planning and performing audits with fraud considerations, techniques for identifying fraud risk factors and assessing risks of material misstatement, and methods for designing and implementing effective audit procedures. Additionally, participants will explore best practices for communicating and documenting findings related to potential or identified fraud. Ideal for auditors at all experience levels, this course equips attendees with the knowledge and tools necessary to navigate fraud-related complexities and maintain audit integrity. Presented by: Peter ZenderType: Live Webcast Replay
How to Audit Accounting Estimates
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Online
2.00 Credits
When auditing management's accounting estimates, increased professional skepticism is necessary as there is always the potential for bias in areas of increased subjectivity & complexity. This course will demonstrate procedures to test the process used by management to develop estimates, as well as walk through common examples of accounting estimates that are included in the financial statements. It includes the updated requirements in SAS 143. 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 Complete Guide to the Preparation of Form 1041
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Online
8.00 Credits
Preparing Form 1041 is essential for tax professionals working with estates and trusts. This course provides a practical, step- by-step approach to completing the U.S. Income Tax Return for Estates and Trusts, covering key issues such as distributable net income (DNI), income in respect of a decedent (IRD), and tax compliance for fiduciary entities. Participants will gain a clear understanding of Subchapter J of the Internal Revenue Code and learn how to apply tax rules to real world situations. Through case studies and line-by-line instruction, this course equips professionals with the skills needed to prepare Form 1041 accurately and efficiently. Additionally, it will include updates on any new legislation or IRS guidance introduced by the current administration and its impact on fiduciary taxation. *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: Arthur WernerType: Live Webcast Replay
Retaining Top Talent: Strategies for CPA Firms
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Online
1.00 Credits
In today's challenging talent market, accounting firms face unprecedented pressure to retain their best performers. This course provides actionable, research-backed strategies to help firms keep their top talent from leaving. Based on comprehensive surveys of both current accounting professionals and those who have recently left the profession, participants will learn the real reasons employees stay or go-and what firms can do about it. The course goes beyond simple solutions like "pay more, expect less" to explore comprehensive retention strategies including whole-person compensation, work-life balance improvements, career development pathways, and necessary business model transformations. Participants will discover why 73% of surveyed professionals want to stay with their current firm, yet many still leave-and how to bridge that gap. Key topics include understanding the true cost of turnover versus retention, implementing flexible work arrangements that actually work, creating meaningful career paths for non-partner track professionals, and transforming firm operations to support both profitability and employee satisfaction. Special attention is given to retaining diverse talent and adapting to the expectations of younger professionals who will comprise 27% of the workforce by 2025. Whether you're a firm leader, HR professional, or manager responsible for team retention, this course provides the insights and tools needed to build a sustainable talent strategy in an evolving profession. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Analyzing Financial Statements
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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.
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 released in late 2025 for lease accounting under ASC 842 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 2024 and into 2026 covering government grants, derivatives and financial instruments, practical expedients for credit losses under ASC 326, and expense disaggregation on the income statement. 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, now effective as of 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 discuss AICPA's proposed SAS, The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements, intended to supersede AU-C section 240. 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.
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.
ACPEN: Preparing for & Conducting Discharge Meetings
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Online
1.00 Credits
Over 80% of all employment-related lawsuits relate to termination. Every termination should be treated as a potential lawsuit. The facts supporting a leader's recommendation of discharge must be fully investigated. The discharge of an employee requires prior review and approval. Narrow self-interest, spite, or personal animosity must not play a part in making termination decisions. This course provides practical knowledge and scripts for handling discharges with good judgment such that personal and employer liability is avoided. Presented by: Mike MirarchiType: Live Webcast Replay
ACPEN: Humanize Automation: Frameworks for Understanding AI and Your Strategy
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Online
1.20 Credits
By now you've heard of AI, and a lot about Generative AI (ChatGPT, Co-Pilot, etc.). And in experimenting with these tools, you've likely had some success and some disappointment. That's all part of the process! And it's also why we're bringing you this session, so that you can avoid the failures and accelerate the efficiencies. In this session you'll take a journey. From learning an effective method for prompting generative AI tools, to understanding the importance of data organization, to leveraging automations for strategic points in your customer experience, and to the ever-expanding area of building your own AI agents, this session will provide you with frameworks and processes to better understand AI and craft a strategy for your business. Presented by: Jill SchiefelbeinType: Live Webcast Replay
ACPEN: The Future of Work - Building a New Model of Work
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Online
1.20 Credits
Most of the models of work that we use today were not built for the pace of change and the dynamism of work today. In this course, you will learn how so many models we use at work are fundamentally broken and no longer useful. Models that rely on people staying a long time in a firm are no longer helpful in a reality where employees are staying for increasingly shorter periods with their employers. This course will reveal how so much of the architecture of work was not built with short tenure in mind: career paths, compensation, and retention objectives. Presented by: Steve CadiganType: Live Webcast Replay
ACPEN: Leveraging Analytical Procedures to the Fullest on Audits - Case Studies in Strengthening Audit Evidence
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Online
2.00 Credits
Peer review deficiencies commonly relate to the design, documentation, and evaluation of the results of analytical procedures. This course will provide examples of how to strengthen evidence resulting from preliminary, substantive, and final analytics. It will reinforce the elements of strong analytical procedures that may enhance the quality of audits. Presented by: Jennifer LouisType: Live Webcast Replay
ACPEN: Excelling at Excel: Tips, Tricks and Updates
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Online
2.00 Credits
Unlock the full potential of Excel with our comprehensive training on shortcuts and formulas. This course is designed for CPAs and financial professionals who want to enhance their efficiency and accuracy in Excel. Learn how to navigate and utilize different versions of Excel, discover powerful new functions, and master the art of creating effective tables and automations. With practical examples and hands-on exercises, you'll transform your Excel skills, making your daily tasks quicker and more precise. Plus, benefit from insider tips and tricks drawn from the instructor's extensive real-world experience. Whether it's mastering keyboard shortcuts that save you time or applying formulas that simplify complex calculations, you'll gain practical knowledge that you can immediately apply in your work. This course isn't just about learning Excel; it's about learning to excel at Excel. Presented by: Tracy CooperType: Live Webcast Replay
ACPEN: Partnership/LLC Taxation: Understanding Tax Basis Capital Accounts
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Online
2.00 Credits
This program addresses the most recent developments impacting partnerships operating as LLCs, with a focus on legislative, administrative, and tax form changes. Emphasis will be placed on partners "tax basis" capital accounts - now required for tax form reporting. *Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Coursw Materials Tab and submit to kori.herrera@acpen.com Presented by: Steven DilleyType: Live Webcast Replay