CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Leadershift Ethics: Things Must Change!
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Online
2.00 Credits
With the rapid pace of change, change now happens daily in business and our personal lives. It can be difficult to navigate change when right and wrong get a bit fuzzy. New processes, new technology, new circumstances and new impacts to people must be measured and decisions made as the change evolves. Change always becomes something different than what was originally planned or imagined. In this session, learn how to measure your ethics through change. You will learn how to filter everything you do during change through a simple litmus test. Through the power of story, you will learn from the lessons of other organizations and their ethical mistakes. Lastly, you will take away what is required to manage yourself so that when ethical decisions arise, you have the mental capacity to manage through it well. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Self-Rental Real Estate: Passive Activity & Section 199A
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Online
2.00 Credits
This program presents a detailed analysis of the self-rental passive activity rules, including forms reporting examples and integrates them with the flow-through entity rules related to self-rental. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: CPAs and Addictions: Finding Hope and Healing
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Online
2.50 Credits
Substance abuse and mental health issues among CPAs has become of great concern among many state boards and the AICPA in recent years. This program will cover the factors that push CPAs to unhealthy behaviors, the prevalence of drug and alcohol abuse, and possible options in addressing the situation. We will also discuss steps that friends and family can take to support their struggling CPA find hope and healing. Presented by: Allison McLeodType: Live Webcast Replay
ACPEN: K2’s Artificial Intelligence For Accounting And Financial Professionals
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Online
4.00 Credits
Step into the future of accounting and finance with our cutting-edge course on Artificial Intelligence (AI). Designed to demystify AI and transform it from a theoretical concept into a practical tool, this course will equip you with the skills to tackle modern challenges head-on. Whether you're looking to boost productivity, enhance accuracy, or streamline operations, our course has you covered. Discover the incredible problem-solving capabilities of AI, tailored specifically for accounting and financial professionals. Learn how to leverage AI features integrated into everyday applications like Excel to detect fraud, identify transaction errors, and elevate your financial operations. Witness firsthand how AI is revolutionizing the industry and positioning you at the forefront of this technological wave. Join us and unlock the full potential of AI to transform your workflow and drive success. Don't miss out on this opportunity to stay ahead of the curve and lead the way in the future of accounting and finance! Presented by: Thomas StephensType: Live Webcast Replay
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.
2025-2026 Federal Tax Updates - Business Entities
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Online
8.00 Credits
The tax landscape is constantly changing, challenging tax practitioner to stay abreast of these developments. This eight hour program will cover issues unique to business entities, including new court decisions, recent IRS publications, and the latest tax legislation that will impact businesses and individuals. The remaining time will be spent on IRS procedure and other issues. This course will provide a concise look at the hottest topics affecting every tax practitioner. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Intermediate Individual Taxation - Tax Staff Essentials
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Online
8.00 Credits
Modern tax strategies for individual clients H.R. 1, commonly referred to as OBBBA, has reshaped the individual tax landscape, and a cascade of guidance has made it challenging to keep track of the opportunities for individuals to save on their taxes. Materials explain the latest tax law changes and the individual and business planning opportunities they provide. You'll gather a wealth of tax-planning tips and strategies and learn about key tax return issues, so you have the latest guidance to serve your clients better. In this course, you'll explore the effects of the latest tax legislative, regulatory, and court actions, including: H.R. 1 SECURE Acts (1.0 and 2.0) Inflation Reduction Act of 2022 U.S. Tax Court rulings IRS guidance on the hottest tax topics affecting individual taxpayers Part of Tax Staff Essentials Level 2 This self-study online course is part of Tax Staff Essentials Level 2, a comprehensive learning program that provides experienced staff with the advanced technical training required to work with their most sophisticated clients.
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.
Surgent's Business Law Essentials for Practitioners and Controllers
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Online
8.00 Credits
This course covers basic legal principles that every accountant should be familiar with to avoid common legal disputes and costly litigation. By analyzing business law issues from the standpoint and background of accountants and auditors, this course will help you develop an approach to client and practice issues with a sensitivity and appreciation for potential legal ramifications.
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.
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.
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.
ACPEN: State of Privacy
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Online
1.00 Credits
With consumers' growing demand for privacy, it is imperative that enterprises prioritize privacy and provide privacy professionals with the resources they need. This webinar explores the findings of the annual State of Privacy Survey, which surveyed privacy professionals around the world and will cover trends in privacy staffing, budgets, awareness training, breaches, and privacy by design. Awareness of trends in these key privacy areas can help attendees reexamine, reevaluate, and potentially improve their privacy programs. Presented by: Safia KaziType: Live Webcast Replay
ACPEN: The SECURE Act 2.0 – Planning Opportunities for Employers
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Online
1.00 Credits
The Secure Act 2.0 was passed in a flurry of year-end legislation. This one hour program will cover the important changes that employers need to know about company retirement plans. Employers will also need to consider how Secure Act 2.0 will the administration of existing plans or the creation of new ones. This course will provide a concise look at these hot topics. **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: Allison McLeodType: Live Webcast Replay
ACPEN: The Radar Phenomenon
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Online
1.00 Credits
This session reviews the three elements of fraud, how fraudsters think, how proper internal controls can prevent and detect fraud, and the red flags to look for to identify fraud. It looks at Radar O'Reilly, one of the most beloved characters of the TV show M*A*S*H. He was trusted by his boss to run the administrative side of the US Army medical unit. Were there red flags all around Radar? Did he have the opportunity to steal? Was he a fraudster? We'll find out? Attendees learn to recognize the traits of this type fraudster that are present in many organization. Case studies of various Radars are included. Presented by: Daniel PorterType: Live Webcast Replay
ACPEN: 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. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: The FASB Conceptual Framework
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Online
2.00 Credits
Accounting is a man-made science, built on principles that require a consistent framework to ensure comparability and reliability in practice. This course introduces participants to the FASB Conceptual Framework, which serves not only as the foundation for developing accounting standards but also as a guide for applying sound judgment in practice. Jeff Sailor will cover the key elements of the framework, focusing on recognition, measurement, qualitative characteristics, and disclosure requirements. The course will draw on all eight chapters of Statement of Financial Accounting Concepts (Concept 8), bringing clarity to how the framework supports financial reporting. Jeff’s signature video parodies will also be featured, offering memorable reinforcement of the material. Presented by: Jeff SailorType: Live Webcast Replay
ACPEN: What's Going on at the AICPA (2026/27)
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Online
2.00 Credits
Stay current on key developments affecting audit and attestation engagements with this comprehensive update on what's happening at the AICPA. This course begins with the next phase of quality management, with a particular focus on firms' monitoring and remediation responsibilities and what those requirements mean in practice. Participants will also review recent and upcoming standards impacting audit, attestation, and consulting engagements, including SSAE No. 24 and SSARS No. 26, along with high-impact exposure drafts related to confirmations and fraud. The course concludes with an overview of SAS No. 149 and its implications for group audits. Designed as a timely update for practitioners, this course helps participants understand how recent and proposed changes may affect engagement planning, execution, and compliance in the years ahead. Presented by: Melisa GalassoType: Live Webcast Replay
Criminal Tax: How CPAs Bring Value to Defense Attorneys
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Online
2.00 Credits
CPAs can be requested to assist attorneys in litigation support in criminal proceedings. For criminal tax cases, the IRS has recommended prosecution. However, the rules and stakes are different than a simple civil audit. This presentation will focus on how to assist defense attorneys in calculating tax loss, asking the right questions, and probe possible weaknesses in criminal tax investigations. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Achieve Competency in Three Basic Tool Categories - Master the Fundamentals
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Online
4.00 Credits
Financial skills needed in many situations are constantly changing. It is prudent to routinely look into your toolbox to restock or revise your tool set. In this course we will examine three tool categories that form the foundation for many analytical processes. Presented by: William O’BrienType: Live Webcast Replay