CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Corporate Transparency Act Developments
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Online
2.00 Credits
U.S. Department of Treasury's Financial Crimes Enforcement Network (FinCEN) imposed a new reporting requirement that went into effect on January 1, 2024. Millions of businesses may have to file a Beneficial Ownership Information (BOI) Report. In a surprise turn of events, the Federal District Court from the Northern District of Alabama ruled on March 1, 2024 in National Small Business United v. Yellen ("NSB") that the CTA is unconstitutional. This course will discuss the CTA's provisions and the court's decision in NSB. Also covered will be future implications for business entities and steps to consider given the recent ruling. We will also discuss recent proposed rulemaking by FinCen with respect to nonfinanced purchases of residential real estate and gratuitous transfers so that businesses can prepare for any additional reporting burdens that might arise. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Public Speaking Secrets That Wow Audiences
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Online
4.00 Credits
In this course, you'll learn why being able to do public speaking well is a major advantage in becoming successful in your career. You'll learn how to write a good talk, how to present it well, and how to use your new found ability to get more clients and/or a promotion. In addition, you'll learn how to overcome your nervousness, and how to overcome stress in less than a minute.
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!
Forensic Data Analytics Supercourse for Fraud Prevention and Detection
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Online
8.00 Credits
In this five part master series, class participants will gain a comprehensive view into the world of forensic data analytics (FDA). From understanding practical use cases of FDA in the audit, internal audit, investigations and proactive monitoring to understanding necessary data sources, validation proceudres, success factors and pitfalls to avoid. We will also explore hundreds of leading anti-fraud tests around corruption, conflicts of interest, fake vendor schemes, segregation of duties, revenue recognition and sales abuse, among dozens of other schemes. Participants will develop their own library of anti-fraud tests from various open source locations and apply them in relevant contexts such as the COSO Fraud Risk Management Guide. Finally, participants will also peek into future innovations in FDA and how technologies such as ChatGPT, data visualization, machine learning, AI and cryptocurrencies are all impacting the discipline. We can't promise you'll be a programmer after this course, but you will certainly be armed with the information needed to project manage an FDA project and "direct" the programmers to accomplish your fraud risk / FDA objectives.
The Controllership Series - Overhead, Direct and Indirect Costs and Allocation Methods
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Online
1.00 Credits
Managing expenses is a key for business success, and overhead costs play a pivotal role in realizing favorable profit margins. Almost all companies have some form of overhead consisting of specific categories of indirect expenses. The better organizations are able to manage overhead costs, the more competitive they are in the marketplace. It is incumbent in the Controller’s role to effectively manage, monitor and perform ongoing assessment of overhead costs, allocations and rates. Overhead refers to the ongoing business expenses not directly attributed to creating a product or service. A company must pay overhead on an ongoing basis, regardless of how much or how little the company sells. It is important for budgeting purposes but also for determining how much a company must charge for its products or services to make a profit. Overhead can be fixed, variable, or a hybrid of both. There are different categories of overhead, such as administrative overhead, which includes costs related to managing a business. In short, overhead is any expense incurred to support the business while not being directly related to a specific product or service.
What If Your Client Didn't Take Reasonable Compensation
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Online
1.00 Credits
Are you a new advisor handling S Corp clients, or perhaps a seasoned professional facing this common scenario: "My S Corp client didn't take reasonable compensation last year. Now what?" Knowing that reasonable compensation isn't just a tax obligation, but a strategic financial decision, you need to be armed with expert knowledge to help your client navigate this situation. Join us to discuss IRS regulations, understand preventive measures, and address challenges within the year. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Ethical Leadership: Guiding Principles When Others Falter
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Online
2.00 Credits
This is a compelling course designed to strengthen the ethical foundations of experienced accountants in leadership roles. This course delves into the challenges and responsibilities of maintaining high ethical standards in complex and pressure-filled business environments. Participants will explore key concepts of ethical decision- making, the impact of leadership on organizational integrity, and strategies for fostering an ethical culture even when external behaviors fall short of these standards. Through engaging lectures, dynamic discussions, and real-world scenarios, this course equips leaders with the skills necessary to act as ethical pillars within their organizations, ensuring their actions influence positive change and uphold the highest standards of professional conduct.
Sticky Ethical Choices, featuring Bob Mims and Don Minges
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Online
1.00 Credits
If ethics were easy, then why do so many professionals have a Code of Conduct? Some Ethical decisions are easy, others are not. We will discuss several thorny ethical issues and the ramifications. What are the considerations and evaluation criteria to use? The need to carefully deliberate alternatives – is paramount. Be aware.
A Guide to Sampling - Part 1
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Online
2.00 Credits
Sampling is often identified as a common audit deficiency in peer review. This course will review when is sampling applicable and basics of planning a sample. We'll then focus on the application of sampling in financial statement audits with a look at sampling for substantive procedures. We'll look at the use of monetary unit sampling and tools that can be leveraged to reduce bias in sampling.
K2's 2023 Using OneNote More And Email Less
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Online
2.00 Credits
OneNote is a fantastic application included in your Microsoft 365 subscription. Yet, it is underutilized and misunderstood most of the time. If you genuinely want to change how you work, embrace OneNote. Stop using Outlook as a filing cabinet for essential emails and move them to OneNote instead. If you share a OneNote notebook with others, you can stop emailing altogether within your group and use OneNote as your collaboration and reference platform.
Maintaining a Harmonious Working Environment
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Online
1.00 Credits
A harmonious working environment is one in which people feel safe, seen, heard, and respected. Critical to maintaining it are that employees have high self-esteem, are treated with respect, and work in a safe, non-violent setting. This course provides practical knowledge and scripts on how to take appropriate action and deal effectively with discriminatory comments, sexual harassment, and threats and acts of violence, such that personal and employer liability is avoided.
Communicating in a Virtual and Live Environment - Numbers Matter But So Do Words
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Online
2.00 Credits
People fear presenting more than they do “death”. Communicating numbers is a scary proposition to overcome for both the presenter and the recipients. This course is designed to enhance the communication skills of CPAs and CFOs by emphasizing the importance of understanding and mastering the facts before delivering any presentation, understand the key elements of presenting a narrative, and provide examples to engage live and virtual teams in effective numbers presenting. The goal is to equip financial professionals with the tools needed to overcome fears and provide the best practices research on all types of presentations-from communicating complex financial information effectively to conducting a casual virtual meeting. This is a fun session intended to be interactive with participation either live, virtual or both.
Depreciating & Expensing Business Assets
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Online
2.00 Credits
This course will address recent tax legislation, rules, and developments related to capitalization and depreciation; Section 179 and 168(k) 100 % bonus deduction; Depreciation of automobiles, including new luxury auto limits; ADS depreciation for electing farm and real estate business. **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.
Navigating IRS Authorizations: Understanding Power of Attorney, Form 2848, and Form 8821 - 2 hrs
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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
When You Hear Hoofbeats, It May Be a Zebra
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Online
1.00 Credits
Young doctors sometimes arrive at an exotic medical diagnosis (You've got Kuru!), when a more common place explanation is likely (You've got a cold). These diagnoses are known as Zebras and doctors are taught, "When you hear hoofbeats, think of horses not zebras". Sometimes, the patient really has a rare disease and suffers from misdiagnosis and subsequent improper treatment. Similarly, managers, auditors, and investigators often see indicators of fraud, but dismiss them because they've been taught or assume based upon experience that it is just a mistake that looks like fraud. This session uses case studies to explore some of the more common symptoms of fraud that are often misdiagnosed.
The Ethics Hour: Accounting Scandals: What Happened and Why? Can We Prevent Them?, featuring Tracy Cooper and
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Online
1.00 Credits
The staggering volume of accounting scandals is a scandal. What has happened and what were the root causes? Why do many financial professionals choose to do the wrong thing? What has been the cumulative impact on the profession? What can we do to enhance our professional reputation? We will discuss the many "fixes" imposed to address previous accounting scandals, including COSO; were they effective? We must understand that accounting fraud is prevalent and what should we look out for? Be aware. We do not want history to repeat itself.
Minimizing Workplace Warfare
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Online
1.20 Credits
This course is designed to equip HR leaders, managers and business owners with the knowledge and skills needed to effectively minimize conflicts in the workplace. Participants will learn about the various sources of workplace conflict, how to identify and address conflicts before they escalate, and how to implement effective conflict resolution strategies. The course will also cover topics such as communication skills, active listening, and conflict management techniques. By the end of the course, leaders will be able to create a more positive and productive work environment, reduce turnover, and promote employee satisfaction.
The Ethical Side of Trust, featuring Richard A. Karwic and Don Minges
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Online
1.00 Credits
You and I have a responsibility to our organizations and to the public to be ethical. We cannot forget this responsibility and this responsibility is constant. One lapse can cause profound issues that last. Ethics and trust are intertwined, no one follows a ‘leader’ who is not trusted. We will not focus on the negative and show the problems caused – rather, we focus on what and how to set the example for others to follow. This seminar outlines the seven components of trust, and how we should use these components daily.
S Corporation Essentials: Stock & Loan Basis Reporting
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Online
2.00 Credits
This program addresses the critical issues and special opportunities facing S-corporations, with a focus on reporting shareholder basis and distributions. **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.
Estate Planning for Today and Beyond
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Online
8.00 Credits
Estate planning continues to evolve, and staying informed about the latest trends and strategies is crucial for professionals in the field. This forward-looking course delves into the intricacies of estate planning, with a specific focus on current issues. Participants will explore cutting-edge techniques, emerging legal considerations, and industry developments to ensure they are equipped with the knowledge and skills to create effective estate plans that withstand the test of time and safeguard their clients' legacies. *Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Handouts Tab and submit to kori.herrera@acpen.com