CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Yellow Book Independence and Single Audit Fundamentals
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Online
4.00 Credits
This CPE course explains Yellow Book independence including the general requirements, requirements for auditors providing non-audit services and documentation requirements. This course also explains the basic elements of a Uniform Guidance compliance audit, including an overview of requirements, major program determination with examples, an understanding of compliance requirements and related internal control over compliance, sampling, and single audit reporting. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.This course qualifies for yellow book credit.
Internal Controls for Small and Medium-Sized Entities
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Online
1.00 Credits
This session explores the importance of internal controls with an emphasis on best practices for small- and medium-sized entities. We will examine the roles of both preventive and detective controls and practical, cost-effective suggestions for implementing effective internal controls will be addressed.
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.
Combatting Sexual Harassment in the Workplace
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Online
1.00 Credits
This presentation will review what sex harassment is under the law, company compliance obligations, and describe how promoting a positive company culture can prevent sexual harassment in the workplace.
Private Company Simplified GAAP Alternatives
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Online
2.00 Credits
The FASB formed the Private Company Council to provide certain alternatives in U.S. GAAP that are only available to nonpublic business entities, with limited exceptions for certain nonprofits. This course will provide insight into when adopting the accounting and financial reporting alternatives would be to the advantage of private companies.
2025 Single Audit Update
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Online
2.00 Credits
This course will start with a review of the impact of the 2024 Compliance Supplement on Single Audits, as well as, the changes to the Uniform Guidance. We will also review common audit deficiencies found in Single Audits. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.This course qualifies for yellow book credit.
Better Forecasts: Be a Better Predictor
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Online
2.00 Credits
Imagine being able to see into the future with confidence. The ability to be a great forecaster is not innate but learned. By examining great forecasters, we can learn to improve our ability to predict the future. We will examine best practices and current research to improve our ability to predict events that will affect our business.
Surgent's A Complete Guide to Reporting Form 1099-DA
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Online
2.00 Credits
For each digital asset sale that a broker has affected for a customer in 2025, the broker must complete Form 1099-DA. A broker includes any person who, in the ordinary course of a trade or business, stands ready to affect sales of digital assets to be made by others. This program covers the required rules for reporting digital asset transactions on Form 1099-DA.This course qualifies for IRS credit.
Surgent's Key Roth IRA and Roth 401(k) Rules for Funding and Tax-free Distributions
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Online
2.00 Credits
How much can you contribute to a Roth IRA, Roth 401(k), SEP Roth IRA, or SIMPLE Roth IRA? How will a Roth distribution qualify to be tax-free? How did SECURE Act 1.0 and SECURE Act 2.0 change the Roth rules? These are only some of the key Roth questions advisors must know the answers to. Plus, as Roth accounts have increasingly become an essential component of retirement savings portfolios, with one-third of IRA owners owning Roth IRAs, advisors have even more reasons to be Roth-proficient. To that end, the instructor will simplify critical rules that govern Roth funding and Roth distributions for Roth IRAs, Roth 401(k)s, and sister plans.This course qualifies for IRS credit.
Surgent's Tax Reporting for Executive Compensation
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Online
2.00 Credits
This comprehensive course delves into the intricate world of executive compensation, focusing on the taxation and reporting procedures for various types of compensation arrangements. Participants will gain a deep understanding of the key differences between incentive stock options (ISOs) and nonqualified stock options (NQSOs), as well as the tax treatment and reporting requirements for restricted stock awards, stock appreciation rights (SARs), phantom stock plans, and employee stock purchase plans (ESPPs). The course will also cover the accurate analysis of tax forms and schedules used for reporting executive compensation, common tax reporting errors to avoid, and strategies for handling extensions, estimated taxes, and increased IRS scrutiny.This course qualifies for IRS credit.
Dashboard and Report Design Principles Using Excel
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Online
4.00 Credits
Transform your data presentation skills with our comprehensive course on creating impactful dashboards and reports using Excel. This workshop is tailored for professionals who: Regularly produce or update dashboards and reports Struggle with confusing or overly complex reporting tools Seek to streamline varied reporting styles across their organization Aim to establish a consistent, replicable "house style" for reporting Want to impress stakeholders with clear, user-friendly data presentations Through a combination of theory and hands-on practice, you'll learn the fundamental principles that make reports and dashboards easy to understand. We'll distill these concepts into a set of practical rules and guide you through their application in Excel.
Federal Tax Update for Individuals with Doug Van Der Aa
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Online
4.00 Credits
This program will address recent legislation, rulings and developments affecting individual taxpayers and provide practitioners with a comprehensive update for the upcoming tax season. **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.
K2's Securing Your Data: Practical Tools For Protecting Information
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Online
4.00 Credits
Security is not optional, and yesterday’s security techniques do not minimize today’s security threats. Therefore, now is the time for you to tune up what you know about protecting sensitive data. This program will teach you the latest tools and techniques for securing your data, including encryption, virus protection, safe communications, electronic signatures, secure authentication, and more. You will also learn how to implement a practical, five-step approach to securing your PC and the questions you should ask your staff to ensure server-based information remains protected. Security failures, such as a breach of client or customer data, are costly – they can even drive your company out of business. So, what security tools do you need, and how should you use them to secure your sensitive data and systems? Can you afford to risk attempting to manage today’s threats using yesterday’s techniques? Participate in this program to learn how to identify viable and practical solutions to mitigating today’s security threats.
Partnership Essentials: Review & Update
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Online
4.00 Credits
This course examines the critical issues and special opportunities facing partnerships and their partners, as well as the relationship between limited liability companies and partnerships, with a focus on reporting tax basis capital accounts. **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.
Construction Contractors: Non-Revenue and Non-Lease Accounting Considerations
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Online
4.00 Credits
The construction industry stands out in its need to adhere to a diverse range of accounting standards. This course explores the essential knowledge required for success in construction accounting, as well as the key issues influencing this field. Discover the implications of recent developments for yourself, your business, or your clients. In addition, we will examine the relationship between contractors and sureties. Given the construction industry's significant and ever-expanding share of the economy, staying up to date with the latest accounting updates in this sector is critical. Note: This course does not address FASB ASC 606, Revenue from Contracts with Customers, or FASB ASC 842, Leases. The AICPA offers a companion course which focuses on revenue and lease accounting for construction contractors. See Contract Accounting and Lease Accounting and Their Impact on Construction Contractors (CCREVL).
Preparing and Reviewing Workpapers - Essential Tips for Avoiding Deficient Audit and Other Attest Engagements
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Online
8.00 Credits
Workpapers are the primary support for findings, conclusions and opinions on any audit or other attest engagement. This course will provide the essential tips and techniques for ensuring workpaper documentation is of a high quality, yet efficient, nature.
ACPEN Signature 2025- Small Business: Hot Tax Issues Today
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Online
8.00 Credits
2025 will be a big year for small businesses no matter what decisions are made: Will tax cuts/changes enacted as part of the Tax Cut and Jobs Act expire at year end as scheduled or will they be extended? If extended, which provisions are included and how long is the extension? Will overtime pay be taxed differently in the future causing additional changes to small business payroll systems? Will employers be relieved of reporting tip income and what exactly is tip income? What additional requirements may be imposed on employers to deter employment of illegal/undocumented workers? What requirements and penalties are already in place and what’s coming? What will happen to ongoing judicial efforts of small businesses to fight self-employment taxes imposed by the IRS on LLC Members and active limited partners? How is the IRS reacting to changes? **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.
K2's Advanced Excel
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Online
8.00 Credits
If you are an experienced Excel user seeking to elevate your skills, join the K2 team for K2’s Advanced Excel. In this laptop-friendly program, you will learn critical advanced Excel skills in six key areas: 1) collaborating with other users and securing workbooks, 2) using tables to analyze and report data, 3) integrating and manipulating data from external sources, 4) creating and auditing complex formulas, 5) advanced data analysis tools, and 6) visualization techniques to analyze and communicate information. The course draws from over twenty-five years of experience delivering Excel training to accountants and other business professionals. Throughout the program, relevant, real-world examples reinforce the topics presented. Take advantage of this opportunity to become more efficient and proficient in Microsoft Office Excel, the tool of choice for accounting and financial professionals. This course covers advanced Excel topics found in Excel 2019 and newer.
Strategies for Guiding Clients Through Challenging Situations: Tax Insights
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Online
8.00 Credits
This course equips practitioners with the knowledge to help clients navigate complex tax and financial challenges. Covering a range of difficult situations—such as divorce, bankruptcy, and other personal and business matters—this course provides key tax insights and strategic planning considerations. Participants will gain practical strategies to support clients in making informed decisions while understanding the tax implications of these situations.
Surgent's Audit Skills Training Level 1: Developing Critical Skills for Success in Public Accounting
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Online
8.00 Credits
Level 1 focuses on the basic skill sets that new staff need to quickly master in order to "hit the ground running," while not overwhelming them with too much information all at once. This course explains the basics of what new auditors are generally expected to know and do. This course will focus on "why" certain procedures are performed, as well as "how" to perform typical procedures expected of new staff. This course is critical in establishing the groundwork for the expectation that all staff should critically analyze and understand the underlying purpose of procedures, as well as how to effectively and efficiently complete assigned tasks. IMPORTANT NOTE: This course takes place over two consecutive days. Registration for both days is required.