CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
ACPEN: K2’s Top Ten Productivity Booster Apps In Microsoft 365
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Online
2.00 Credits
Are you ready to take your productivity to the next level? Join our exclusive two-hour CPE course designed for accounting professionals and technology enthusiasts. Discover how to harness the power of Microsoft 365's versatile applications to streamline your workflows and enhance collaboration. In this course, you'll explore ten essential apps, including Shared Mailboxes, Planner, Lists, To Do, Stream, Viva Learning, Forms, Bookings, Approvals, and Places. Discover how to effectively integrate these tools into your daily tasks and experience immediate improvements in your efficiency. Don't miss out on this opportunity to unlock the full potential of Microsoft 365 and transform the way you work. Sign up now and take the first step towards a more productive and collaborative work environment! Presented by: Brian TankersleyType: Live Webcast Replay
ACPEN: Employees Today and Tomorrow : Are Employees Assets?
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Online
2.00 Credits
As the managers' role continue to evolve, it is crucial for us to understand the strategic aspects of managing a diverse workforce, beginning with understanding the big trends in employee demographics. We begin with a rhetorical question - asking if employees are assets? GAAP tells us they are not, so discussion will revolve around whether this treatment delivers an unhealthy bias on our view of the people in our organization. What do the most successful organizations believe and why? If you have an opinion as to whether employees are an asset or not, this is a fun session intended to be interactive with participation either live, virtual or both. Presented by: Bob MimsType: Live Webcast Replay
ACPEN: The Preparation of Form 706 and 709 – Understanding the Law
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Online
2.00 Credits
Understanding the complexities of estate and gift taxation can be challenging for many financial professionals, especially those who lack direct experience in this area. In this comprehensive course, participants will gain a solid foundation in Federal estate and gift tax law, providing them with the necessary tools to confidently handle tax compliance issues related to Forms 706 and 709. By exploring the details of the Internal Revenue Code sections pertinent to estate and gift taxation, attendees will gain a thorough understanding of key concepts, including deductions, valuations, and tax credits. This practical knowledge will not only enhance their expertise but also empower them to provide effective tax planning strategies for their clients. Throughout the course, participants will investigate essential topics such as the valuation of assets, deductions for funeral and administrative expenses, charitable and marital deductions, and the calculation of tax credits. By mastering these critical areas, financial professionals will be better equipped to navigate the challenges of estate and gift taxation, ultimately enabling them to provide comprehensive and effective tax planning services for their clients. Whether you're looking to expand your expertise or deepen your understanding of tax compliance issues, this course offers invaluable insights and practical knowledge that can immediately be applied in your practice. **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
ACPEN: Metrics Management – Linking Strategy to Performance
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Online
2.00 Credits
Organizations often fail not because strategy is flawed, but because performance is measured poorly. This session focuses on the critical link between strategy, measurement, and execution. Participants will explore why there is no "perfect" metric, how strategy fails due to weak measurement, and how financial and non-financial metrics work together to drive performance. The session emphasizes aligning metrics with mission, strategy, and organizational priorities using practical frameworks such as the Balanced Scorecard. Humorous videos will be incorporated to drive home some key points and keep things entertaining. Presented by: Bob MimsType: Live Webcast Replay
AI & Accounting in Manufacturing
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Online
2.00 Credits
This course provides a concise overview of how artificial intelligence (AI) is reshaping financial oversight in the global manufacturing sector. With factories evolving into digital ecosystems powered by intelligent automation, predictive analytics, and edge computing, the role of accounting and finance professionals is rapidly transforming. Participants will explore how AI technologies intersect with core financial functions-cost accounting, audit, tax compliance, and financial planning-while enabling real-time reporting, fraud detection, and predictive decision-making. Drawing on current global trends and real-world case studies, the course offers actionable insights into integrating AI into financial operations, elevating the strategic role of accounting in manufacturing enterprises. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Todd and Julie Chrisley Go to Prison
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Online
2.00 Credits
The course provides general information on proceedings that led to a grand jury indictment of television reality stars, Todd and Julie Chrisley. Participants learn how business decisions can lead to federal charges for conspiracy, bank fraud, wire fraud, and tax evasion. The grand jury also indicted the Chrisley's accountant, Peter Tarantino, on tax-related offenses. Participants learn how to develop resources and tools for effective detection and deterrence of federal crimes, and the learn the consequences that follow white-collar crime, including how responses can influence lengthy prison terms. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Let's Meet at the Intersection of Fraud and Ethics
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Online
4.00 Credits
This course explores 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 from achieving their nefarious acts. Then we will switch gears to an interactive, case-based discussion that asks participants to reach their own conclusions by analyzing facts in concert with the AICPA Code of Professional Conduct and other sources of ethical guidance. This course provides practical, action-oriented insight that can be implemented by accounting professionals in both public practice and industry. Presented by: Dr. Chris HarperType: Live Webcast Replay
ACPEN: 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. Presented by: Steven DilleyType: Live Webcast Replay
ACPEN: K2’s Better Productivity Through Artificial Intelligence And Automation Tools
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Online
4.00 Credits
Unlock the incredible potential of Artificial Intelligence (AI) and automation tools to revolutionize your business operations. Imagine boosting productivity and accuracy effortlessly with cutting-edge technologies. Generative AI tools like ChatGPT and Gemini are your new best friends for conducting research, drafting reports, and crafting correspondence. Meanwhile, Microsof's Power Automate platform and tools, such as Zapier, can elevate your efficiency to levels you never thought possible. Join our session to modernize your workflows and harness these powerful tools. You'll dive into practical applications of today's AI and automation technologies, moving beyond the basics to streamline workflows, enhance internal controls, maximize productivity, and even boost team morale. Additionally, we'll guide you through potential pitfalls and help you avoid common mistakes when using these tools. This session is a must-attend for anyone looking to stay ahead in the fast-paced business world. Don't miss out on this opportunity to transform your operations and achieve unparalleled efficiency. Sign up today and take the first step towards a smarter, more productive future! Presented by: Thomas StephensType: Live Webcast Replay
Calculating the Retirement Need
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Online
1.00 Credits
For most people, funding their own retirement is the largest expense they will ever have. Due to advances in medical technology and overall healthier lifestyles, it is not unusual for someone to live 30 years or more in retirement. In this course, we will discuss how to quantify and calculate the retirement needs of the client. We will talk about time value of money concepts, how to help clients quantify their retirement goals, and even how to address risk perceptions. By doing this, we will allow practitioners to be able to better address client questions and frame trade-offs when necessary. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Written Information Security Plans
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Online
1.00 Credits
This course provides a comprehensive overview of Written Information Security Plans (WISP), focusing on their purpose, requirements, and implementation. Starting with the 2024 PTIN renewal season, all PTIN holders must certify they have a WISP and have trained employees, staff, and contractors as necessary. Participants will explore the history and legal foundation of WISP under the Gramm-Leach-Bliley Act, and how compliance is enforced through Circular 230, AICPA Statements of Standards, and Federal Trade Commission (FTC) regulations. Attendees will gain practical guidance on writing an effective WISP and ensuring compliance with due diligence standards for data security. Presented by: Mary Jane HouraniType: Live Webcast Replay
2026/27 Yellow Book Update
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Online
1.00 Credits
Stay current on key developments affecting governmental audits with this focused update on the 2024 revision of the Yellow Book. This course highlights significant changes related to quality management and updates affecting key audit roles, with an emphasis on how these revisions impact audit planning and execution. The course also addresses the GAO's implementation delay and its implications for 2026 audit planning. Participants will gain context around recent leadership changes at the U.S. Government Accountability Office and what those transitions may signal for future guidance and oversight priorities. In addition, the course includes an overview of recent updates to the Green Book, helping auditors understand changes to internal control guidance that may affect governmental entities and Single Audit engagements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Revenue Recognition Determine the Transaction Price Part 2
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Online
1.00 Credits
The new revenue recognition standard outlines five steps for proper compliance. At the surface, these steps seem simplistic. However, there are many considerations that should be considered within each step based on your process and industry. Previous courses in this series have covered the standard at a high level and evaluated step one and two of the standard. They are: Understanding the Revenue Recognition Standard Revenue Recognition: Identify the Contract - Part One Revenue Recognition: Identify the Contract - Part Two Revenue Recognition: Identify Performance Obligations – Part One Revenue Recognition: Identify Performance Obligations – Part Two Revenue Recognition: Determine Transaction Price - Part 1 Revenue Recognition: Determine Transaction Price - Part 2 Revenue Recognition: Allocate the Transaction Price Revenue Recognition: Recognize Revenue This segment is designed to evaluate Step Three of the new model dealing with Determining the Transaction Price. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Analytical Procedures for Nonprofits
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Online
2.00 Credits
Strong analytical procedures are critical for evaluating the fair presentation of financial statements. In addition, Financial statements are only as good as the information and trends that they produce for operational, strategic, or compliance purposes. This course will provide insights into how to determine the strength and efficiency of nonprofits in achieving objectives and knowledge to improve the analysis of the fair presentation of a nonprofit's financial statements. Presented by: Jennifer LouisType: Live Webcast Replay
ACPEN: Ethical Intelligence for Artificial Intelligence
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Online
2.00 Credits
Organizations and individuals enticed by the siren song of artificial intelligence cannot ignore ethical considerations. Professionals must consider accuracy of information, data privacy, independence, source citations, organizational policies, security, data retention, and other ethical matters. This course discusses ethical issues associated with the utilization of AI in a professional setting and provides suggested best practices. Presented by: Dr. Chris HarperType: Live Webcast Replay
ACPEN: Tax Depreciation: How to Optimize Deductions
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Online
2.00 Credits
Following the ever-changing tax deprecation rules is not a game for the faint hearted! This course analyzes the current landscape of depreciating, capitalizing and disposing of business assets, with examples and illustrated case studies to enhance the CPAs understanding of the most current tax depreciation provisions. *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: Steven DilleyType: Live Webcast Replay
ACPEN: 2026/27 Governmental Auditing Update: Yellow Book & Uniform Guidance
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Online
2.00 Credits
This comprehensive course provides a focused update on key auditing developments affecting governmental and Single Audit engagements. The course integrates recent changes to the Yellow Book issued by the U.S. Government Accountability Office with major updates to Uniform Guidance and related Single Audit requirements. Participants will begin with an overview of significant revisions to the 2024 Yellow Book, including changes related to quality management, key audit roles, and effective dates. The course also addresses the GAO's implementation delay and its implications for audit planning, along with recent updates to the Green Book that may affect internal control considerations for governmental entities and Single Audits. The course then shifts to recent developments affecting Single Audits, including the 2024 Uniform Guidance overhaul, updates to Appendix B of the AICPA GAS/Single Audit Guide, and guidance issued through the Office of Management and Budget (OMB). Reporting-related changes, including the transition to SAM.gov-based reporting, are also discussed. Designed for auditors working with governmental entities and federal awards, this course helps participants understand how recent auditing and compliance changes intersect-and what to monitor as expectations continue to evolve. Presented by: Melisa GalassoType: Live Webcast Replay
ACPEN: Accounting for Credit Losses – Getting to Know CECL
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Online
2.00 Credits
The accounting for credit losses has changed significantly as a result of ASU 2016 13. While some practitioners believe this update applies only to financial institutions, it also impacts many other entities with financial assets such as loans and trade receivables. In this course, Jeff explains the concept of CECL and how it is used to account for credit losses. The course focuses primarily on the accounting, while incorporating enough finance concepts to provide context and understanding of the standard. In addition, the course provides practical insight on coordinating the efforts of the accounting staff with those of the finance department. As in all his courses, Jeff incorporates a light and engaging approach to help maintain focus. Presented by: Jeff SailorType: Live Webcast Replay
ACPEN: Global Internal Audit Standards (GIAS) Domain III - Part 1
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Online
3.00 Credits
The new Standards emphasize that quality performance requires conformance to the Standards. Each standard within Domain III specifically identifies the responsibilities of the CAE and the board, as well as joint responsibilities. The new Global Internal Audit Standards were released on January 9, 2024, and will become effective January 9, 2025. The previous version, the International Standards for the Professional Practice of Internal Auditing, released in 2017, remains approved for use during a one-year transition period. The Global Internal Audit Standards guide the worldwide professional practice of internal audit. They serve as a basis for evaluating and elevating the quality of the internal audit function. The Standards use 15 guiding principles with five separate domains that enable effective internal audit implementation and examples of evidence of conformance. The Global Standards are organized into five domains. Domain I: Purpose of Internal Auditing Domain II: Ethics and Professionalism Domain III: Governing the Internal Audit Function Domain IV: Managing the Internal Audit Function Domain V: Performing Internal Audit Service Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Fundamentals of the 1040 Business Income and Reporting
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Online
4.00 Credits
This course is designed for practitioners in their first through fifth years of practice. Through a theoretical and practical study of Form 1040 and selected accompanying schedules, the course reviews the fundamental rules governing the preparation of individual income tax returns. Participants will examine taxpayer filing requirements and filing status, dependency determinations, reporting different types of income and adjustments to income, and the distinction between business income and hobby income. The course also reviews itemized deductions and the standard deduction, common refundable and nonrefundable income tax credits, and documentation requirements for Earned Income Tax Credit (EITC) due diligence. In addition, the program addresses preparer responsibilities, ethical considerations in tax return preparation, and confidentiality, privacy, and disclosure requirements. *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: Mary Jane HouraniType: Live Webcast Replay