CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Risk Assessment Under SAS No. 145: The Key to Audit Quality?
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Online
2.00 Credits
The AICPA has identified risk assessment as an area of focus for its Enhancing Audit Quality Initiative as deficiencies in auditor's risk assessment procedures continue to be a common issue identified in peer review. SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, was written to improve the quality of risk-based audits. While key concepts do not fundamentally change, the standard works to clarify and enhance certain aspects of the identification and assessment of the risks of material misstatement to drive better risk assessments and hopefully overall enhance audit quality. 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 Cybersecurity Risk Management for Financial Professionals: Policies, Controls, and Emerging Threats
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Online
2.00 Credits
This course focuses on implementing cybersecurity policies, controls, and risk management strategies tailored to financial environments. It emphasizes practical applications to mitigate threats and highlights global compliance standards, particularly their relevance and applicability to U.S. organizations.
Global Internal Audit Standards (GIAS) Domain IV - Part 1
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Online
2.40 Credits
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
CFO & Controller Critical Skills: Budgeting & Forecasting
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Online
2.00 Credits
The budget and the forecast are two common tools used by controllers and CFOs across almost every industry. However, are we really getting the most out of these tools? Or are we merely replicating whatever was done last year? In this course, we will use examples and illustrations to demonstrate various budgeting and forecasting techniques. We will discuss traditional approaches, as well as newer approaches such as flexible budgeting, in an effort to show how companies can gain more value. 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 Controller/CFO Update: Hot Topics Facing Today's Financial Professional
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Online
4.00 Credits
In today's rapidly changing world, finance professionals are required to wear many hats and are often the keys to the success of the organization. On one hand, they need to be abreast of the latest proven financial skills for making the best decisions, and on the other hand they need the best skills to motivate, manage, and lead people. Being pigeon-holed into one area or another is neither good for career building nor good for the organization. We'll cover the latest issues that all CFOs and controllers need to know about and provide how-to guidance to allow for immediate use in their organizations.
The One Big Beautiful Bill: 2025 tax legislation
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Online
4.00 Credits
The President signed on July 4, 2025, one of most consequential tax legislation in recent years. The well-informed tax practitioner will want to stay abreast of these developments! This course will start with a short background of this legislation as it made its way through Congress and to the President's desk. We will then review the final provisions that was approved by the Senate and passed by the House. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Asset Misappropriation - Let Me Count the Ways
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Online
2.00 Credits
As discussed in the Association of Certified Fraud Examiners’ Occupational Fraud 2022: A Report to the Nations, 86% of all frauds are misappropriation of assets. Why is the misappropriation of assets so large? Because there as so many of them it creates many, many opportunities. And the asset which is stolen the most? CASH! Because it’s easy to conceal and you don’t have to convert it. During this presentation, the many, many different ways to misappropriate (steal) assets and which assets (besides cash) are most subject to misappropriation are discussed as well as how to recognize such and more importantly, how easy it is to prevent it!
Tax Practice Standards
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Online
2.00 Credits
Please join us for a comprehensive discussion on standards that professionals must adhere to as tax practitioners. We will be covering the major governing rules, such as Treasury Circular 230, the AICPA Statements on Standards for Tax Services (SSTS), the Internal Revenue Code (IRC) and common law. Also included will be case studies illustrating dilemmas faced by tax practitioners. **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
Advanced Negotiations: Never Split the Difference
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Online
2.00 Credits
Anytime someone says "I want," "I need," or "Will you," you are in a negotiation. For decades, the negotiation techniques described in Getting to Yes by Fisher and Ury of the Harvard Negotiations Project were the world's standard negotiation methods. These techniques involved collaborative methods for discovering how to make the "pie" bigger and then split it. More recent research on human psychology has revealed new methods that will allow you to do even better. Sometimes, you can't settle for getting half of what you want. Sometimes you have to have it all. This session explores negotiating's human side, to give you powerful people skills that will help you get more.
Erase the Mark: Best Practices in Penalty Abatement
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Online
2.00 Credits
If there is a potential error, the IRS will assess a tax and add a hefty penalty, without even knowing the facts. As a tax professional, you will be exposed to the IRS and their methods of penalizing taxpayers for the smallest of violations. This presentation will focus on the rules and regulations that create the penalty, and the reasons that exist that the IRS will consider to remove those penalties. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Ethics Under Stress
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Online
2.00 Credits
In the modern professional landscape, stress is often an unwelcome constant. But how does it impact our ethical compass? "Ethics Under Stress" delves deep into the intertwined nature of stress and ethical decision-making, both on a personal and organizational level. Through real-world examples, interactive simulations, and expert insights, participants will understand the subtle yet profound ways stress can compromise ethical behavior and gain actionable strategies to strengthen ethical resilience amidst challenges.
Build a Data Model for Analysis in Power BI
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Online
4.00 Credits
This intensive 4-hour course offers a deep dive into data modeling in Power BI, with a focus on Microsoft Excel's Power Pivot but applicable to Power BI Desktop. Designed for professionals looking to enhance their data analysis skills, the course covers the essential aspects of building robust, efficient data models. Participants will learn how to integrate different data sources, create meaningful relationships, and develop insightful metrics to drive business decisions. Participants will explore various aspects of data modeling such as establishing relationships, creating calculated columns, and understanding the intricacies of basic DAX (Data Analysis Expressions) measures. These skills are vital for anyone looking to extract meaningful insights from large and complex datasets. Attendees will be introduced to advanced concepts such as the strategic use of calculated columns versus measures, and the differentiation between explicit and implicit measures. This knowledge is crucial for developing sophisticated data models that not only provide accurate results but are also efficient in terms of performance. The course will also cover the creation and use of hierarchies and Key Performance Indicators (KPIs), essential for any robust data analysis framework. To ensure that the learning is well-rounded and applicable, the course includes practical exercises in using pivot tables within Power BI. This helps in validating and enhancing the measures and models created, ensuring they are robust and reliable for real-world application. "Build a Data Model for Analysis in Power BI" is an essential course for professionals aiming to leverage the full potential of Power BI 's data model. Whether you're looking to streamline your data analysis process, enhance your reporting capabilities, or drive insightful business decisions, this course will equip you with the necessary skills and knowledge. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Lessons on Fraud Prevention from Sam Bankman-Fried's Crypto
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Online
2.00 Credits
This course chronicles the decisions that led to the arrest of Sam Bankman-Fried (SBF), and helps participants understand the consequences that will follow for people charged with business-related crimes. Authorities arrested SBF pursuant to a grand jury indictment that charged him with wire fraud, securities fraud, money laundering, and related conspiracy charges. This lesson chronicles how the former billionaire's business decisions exposed him to criminal charges that include potential penalties of more than 100 years in federal prison for his alleged role in defrauding investors who trusted in his ability to make ethical decisions. Participants will learn about the criminal justice process, including indictments, arrest, extradition, judicial proceedings, mitigation, sentencing, prison, and collateral consequences. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Assessing the Real Ethics of an Organization?, featuring Joe Oringel, MBA, CPA, CIA and Don Minges, MBA
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Online
1.00 Credits
Every organization claims to be ethical, but words and deeds do not always jibe. How do you assess the real Ethics of an organization? What are the key factors and behaviors to be aware of? Many organizations lack prescriptive policies, but is that an excuse to deviate from the spirit of doing the right thing? How can professionals abuse ‘what is right’ and circumvent policies for their personal benefit. What are some egregious examples of violating policies? How allowing exceptions invites abuse. This seminar outlines steps to gauge the ethics of an organization.
Accounting & Auditing for Cryptocurrency
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Online
1.00 Credits
Bitcoin and crypto have been in the news recently for a variety of reasons. This course will cover the basics of accounting and auditing for cryptocurrency, including recent standard setting by the FASB as well as a look at the AICPA's Accounting for and Auditing of Digital Assets practice aid.
Global Internal Audit Standards (GIAS) Domain IV - Part 2
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Online
2.00 Credits
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
Transforming Strategic & Financial Management with ChatGPT - Insights for CPAs, CFOs and Controllers
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Online
2.20 Credits
"Transforming Strategic & Financial Management with ChatGPT: Insights for CPAs, CFOs, and Controllers" is a comprehensive 2-hour CPE course designed by Jim Lindell of Thorsten Consulting Group, Inc. This course delves into the revolutionary impact of ChatGPT on financial and strategic management, offering a blend of theoretical insights and practical applications tailored for financial professionals. Through an exploration of ChatGPT's capabilities in research, communication enhancement, benchmarking, risk analysis, and more, participants will learn how to leverage this advanced AI technology to streamline operations, enhance decision-making, and foster innovation in their practices. The course not only highlights the current applications but also provides a glimpse into the future of AI in financial management, encouraging professionals to embrace technology for competitive advantage.
Navigating IRS Collections: Understanding Form 433 & Offer in Compromise
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Online
2.00 Credits
This two-hour course provides a comprehensive overview of the IRS collection process, guiding tax professionals through each stage, from the initial notice to enforced collection actions. Participants will gain insights into taxpayer expectations during the collection process, as well as strategies for resolving tax debts. The course highlights when to use Form 433-A or 433-B, the documentation needed, and the criteria for submitting an Offer in Compromise (OIC) to settle tax debts for less than the full amount owed. Attendees will also learn about the various payment options available and practical approaches to advising clients. *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
The Ethic of Recruitment and Selection
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Online
2.00 Credits
Today, more than ever, it is essential that employers have an ethical and effective recruiting strategy and selection process that fosters an environment of diversity and inclusion. This webinar focuses on identifying recruiting strategies that help to increase talent pools and employment interviewing that maximizes hiring success. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Building Personal Leadership Skills
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Online
4.00 Credits
People skills are the most significant skills that professionals need to develop and yet are often the last skills perfected. This course will help participants understand personality types and the successful interactions with clients, peers and family. In addition, participants will learn Neuro-linguistic programming and develop the ability to better understand nonverbal language, which is key to communication. Participants will also learn techniques to enhance memory and to improve the ability to recall key facts.