CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
ACPEN: Preparation, Compilation and Review Engagements
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Online
2.00 Credits
This course is an introduction to preparation, compilation, & review engagements. During this course, we will compare and contrast these different engagements by reviewing the procedures that should be performed, different reports, as well as the level of assurance specific to each type of engagement. Presented by: Jaclyn VenoType: Live Webcast Replay
The Ethics of Care in the Workplace
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Online
2.00 Credits
Ethics involve relationship to self, others, and the world in which we live. In the busyness of our world we often act out of habit without realizing that what we do truly matters. We matter! This session explores ethical values and principles as they apply to creating an Ethic of Care in the workplace with specific emphasis on compassion, accountability and respect. 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 Commonsense Approach to Auditing for Fraud
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Online
3.00 Credits
As reported by the Association of Certified Fraud Examiners 2024 Report to the Nations on Occupational Fraud and Abuse, organizations lose an average of 5% of their revenues to fraud. Yet, the report disclosed that only 3% of all frauds are detected by the external auditor. However, the thing that management depends on the detect fraud is the external audit. To detect fraud an auditor must: Know what fraud looks like; be able to think like a thief; always maintain healthy professional skepticism; be able to recognize the risk of fraud; and build your audit program to look for fraud. Auditing For Fraud addresses each of these areas as well as several others. During this presentation, I will discuss how to distinguish between an error and a fraud; how to recognize the indicators of fraud; develop and refine a hypothec as to how a fraud was committed; who steals (the basic honest person) and why and lastly; how to prove intent. If you cannot prove intent, all you have is a dumb mistake! Chances are that after this presentation, you will never look at an audit the same way you do now. Presented by: Dennis DycusType: Live Webcast Replay
ACPEN: The Essential A&A Update with Renee Rampulla
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Online
4.00 Credits
This course is essential and designed to assist those who need to remain up to date on recently issued and effective guidance impacting the accounting and auditing of private companies. Learn about the accounting requirements involving crypto assets, income taxes, joint ventures, governmental grants, interim reporting, and hedging. Understand the American Institute of Certified Public Accountants' (AICPA) recently issued Statements on Auditing Standards (SASs) and Statements on Standards for Accounting and Review Services (SSARSs). Presented by: Renee RampullaType: Live Webcast Replay
Forensic Accounting: Court Approved Methods of Proof
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Online
4.00 Credits
How does a forensic accountant calculate financial losses? Federal courts have approved various ways to calculate losses ranging from net worth method of proof to the expenditures method. Each method of proof depends on the available facts to the forensic accountant. This presentation will focus on the various court approved methods of proof, when to use them, and how to calculate the total loss. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Navigating IRS Authorizations: Form 2848 & Form 8821
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Online
2.00 Credits
Providing a practical overview of the IRS Power of Attorney, Form 2848, and IRS Tax Information Authorization, Form 8821. Participants will explore the differences between these forms, understand when each is required, and how to comply with IRS requirements for representing clients and accessing their tax information. The course will cover practical issues, ethical considerations, and best practices for managing client authorizations through the IRS Centralized Authorization File (CAF) system. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: PowerPoint: Tips & Tricks for Today's Accountant
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Online
2.00 Credits
PowerPoint is a widely available resource that is potentially underutilized by accountants because many accountants do not stray beyond Excel and Word in the Microsoft Office suite. You will learn how to create and edit a professional PowerPoint slide deck. This session places particular emphasis on efficiency tips and tricks that will allow you to develop creative, professional visual aids while minimizing time and effort. The course’s author will share personal insights he has cultivated throughout more than two decades of public speaking. Although the session will focus on creating and editing slides, we will illustrate best practices for presentation delivery. We will also explain how PowerPoint can be used for purposes other than delivering presentations. Presented by: Dr. Chris HarperType: Live Webcast Replay
Cybersecurity: Protecting Your Firm's Data and Reputation
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Online
2.00 Credits
Cybersecurity protection of digital data continues to be a top priority for CPAs. The cyber threats continue to increase and are becoming more sophisticated with the advent of AI technology. The first step is to understand what the primary threats are, the potential damage they can inflict, and, most importantly, how to mitigate the risks. This course will prepare you have informed conversations with your IT service providers to ensure you are employing best practices in cybersecurity protection. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
What You Can Learn From the Statement of Cash Flows
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Online
2.00 Credits
This course allows you to get reacquainted with the statement of cash flows. We will refresh your skills regarding both the preparation and utilization of the statement of cash flows. Significant emphasis will be placed on the informational role of the statement of cash flows and insights that can be obtained using the statement of cash flows in concert with the other elements of a company's accrual-basis financial statements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Fraud Assessment for Small and Medium Sized Businesses
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Online
4.00 Credits
It is virtually impossible to pick up the daily newspaper and not find an article on some type of fraudulent event. In the wake of the “Era of Fraud, Waste and Excess,” one might suspect that potential fraudsters would think twice before committing illegal acts. However, just the opposite seems to be the case. Is there really more fraud or is there simply more fraud awareness? The harsh reality is that it is a little bit of each. Not only has fraud worldwide reached a level of over $7.0 billion in lost revenue but savvy C-level executives now realize that it could happen to their companies—very easily. When you put these facts together, it adds up to a completely new era of vigilance. Presented by: William O’BrienType: Live Webcast Replay
ACPEN: Critical Technical Skills for CFOs and Controllers
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Online
4.00 Credits
Accounting and finance managers and executives must demonstrate sound technical and analytical necessary for personal growth and organizational success. This course will provide insights into the most critical technical and analytical skills needed by CFOs and Controllers - or those that want to be! Presented by: Jennifer LouisType: Live Webcast Replay
Schedule K-1: What is it & What do I do with it?
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Online
2.00 Credits
This seminar offers a practical and in-depth exploration of IRS Schedule K-1, a critical reporting document issued to taxpayers with interests in pass-through entities such as Partnerships, S Corporations, and Estates or Trusts. Participants will gain a clear understanding of how to interpret and accurately report Schedule K-1 data on Form 1040, with emphasis on common income, deduction, and credit items. The course also demystifies the Qualified Business Income (QBI) Deduction, including eligibility criteria, reporting mechanics, and integration with K-1 data. Key compliance topics-such as basis and loss limitations, material participation rules, and passive activity considerations-will be addressed through practical examples. In addition, attendees will be briefed on recent developments affecting Schedules K-2 and K-3, ensuring they are equipped to navigate evolving international reporting requirements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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: It Is Legal, But Is It Really Ethical?, featuring Rob Berry and Bob Mims
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Online
1.00 Credits
This discussion outlines situations where ‘legal’ and ‘ethical’ are not necessarily in alignment. How should you handle these issues? We will detail a better thought process to help you avoid ‘crossing the line.’ Presented by: Rob Berry, Bob MimsType: Live Webcast Replay
ACPEN: The Controllership Series: The Controller's Role in Debt Management
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Online
1.50 Credits
Debt Management: Debt management often involves administering loan agreements and ensuring bank compliance. Compliance: Controllers help ensure compliance with federal and local laws, provisions, and financial regulations. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Roadmap to Ethical Decision Making
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Online
2.00 Credits
Practitioners need to exercise caution to ensure they maintain independence as they assist their clients with reviews, audits, and compilation engagements. This course provides a roadmap to best practices and guidance provided by the AICPA's Code of Professional Conduct and analyzes and applies it to actual scenario-based case studies, providing accounting professionals with ethical standards to integrate into their practices. Presented by: Dr. Chris HarperType: Live Webcast Replay
ACPEN: Yellow Book Ethics
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Online
2.00 Credits
The Yellow Book outlines essential ethical principles for governmental auditors, including serving the public interest, maintaining integrity, objectivity, and professional behavior. This course provides a focused review of these key concepts and their practical application in governmental auditing. Participants will also explore the independence standards, gaining insights on maintaining objectivity and avoiding conflicts of interest to ensure unbiased and professional audits. Presented by: Alex RomeroType: Live Webcast Replay
ACPEN: IFRS vs. US GAAP - Major Accounting Differences
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Online
2.00 Credits
Whether a financial statement preparer or user is more familiar with IFRS or U.S. GAAP, it is important to be familiar with the important differences between the two financial reporting frameworks. This course will highlight some of the more significant differences between the standards. Presented by: Jennifer LouisType: Live Webcast Replay
ACPEN: K2’s Eight Awesome PivotTable Features
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Online
2.00 Credits
Unlock the full potential of Excel's most powerful feature-PivotTables! While many users rely on them daily, few tap into the advanced capabilities that can transform data into dynamic insights. Join us for an eye-opening session where you'll discover eight game-changing PivotTable techniques that go far beyond the basics. From custom calculations and KPI integration to multi-source consolidation and advanced reporting tricks, we'll show you how to elevate your analytics and impress stakeholders. Whether you're a seasoned Excel user or just getting started, this session will equip you with the tools to turn ordinary PivotTables into extraordinary decision-making engines. Don't just use PivotTables-master them! Presented by: Thomas StephensType: Live Webcast Replay
ACPEN: Failure to Detect Fraud and the Reasons Why
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Online
2.00 Credits
SAS 122, AU 240, Consideration of Fraud in A Financial Audit state that auditors fail to detect fraud for two reasons. One, they haven’t been trained to look for it and two, they don’t know what it looks like. I would like to add a third reason: they don’t want to find fraud because it causes problems for the audit. This session is designed to familiarize auditors with the many faces of fraud; where and how to look for them and what to do if you think you have found fraud. Not everyone is able to recognize fraud. During this program, the attributes a fraud auditor (frauditor) will be discussed. In order to recognize fraud, an auditor must understand their client’s operation. What is an indicator in one client’s operation may be business as usual in another, and you have to know the difference. After viewing this program, chances are you will never look at your client the same way! Presented by: Dennis DycusType: Live Webcast Replay