CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Money Laundering 101 for CPAs
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Online
4.00 Credits
CPAs spend most of their working lives reviewing bank statements and books and records of businesses. They are experts in understanding how to prepare financial statements according to GAAP. But would a CPA know a possible money laundering transaction if they saw it? Would they know about a money laundering business? Money laundering is a subject of many action and thriller movies, but rarely understood. This presentation will educate the CPA in understanding the basics of money laundering and how to identify money laundering. This presentation will help the CPA know the truth about money laundering, how to identify it, the statutes that define it, and the court cases that interpret it. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Money Laundering Awareness for Accountants
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Online
2.00 Credits
The course provides general information on how to identify money laundering activities during the conduct of normal tax audits. Discover key resources and tools available for effective detection and deterrence. Explore the impact of money laundering on ethical decision-making, and how examiners and auditors can assist criminal investigators in countering money laundering. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
K2's Advanced Collaboration Solutions
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Online
2.00 Credits
Collaboration is more important now than ever. In this session, you will learn how to take advantage of today’s collaboration tools to improve accuracy, customer/client service, and organizational efficiency.
When Leadership Fails
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Online
2.00 Credits
When the leadership in any organizations carries out their responsibilities of establishing, maintaining and monitoring internal controls, it significantly reduces the possibility of fraud occurring. When and if it does occur, a good system of internal controls will often detect it early on. This presentation is an illustration of what can happen when top management fails to carry out their responsibility of protecting an entity’s assets through a good system of internal controls.
Introduction to Governmental Accounting
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Online
2.00 Credits
Governmental accounting is distinct from other forms of accounting, requiring a unique approach to financial reporting. This course introduces the fundamentals of governmental accounting, including fund accounting principles and the modified accrual basis of accounting. Participants will explore the structure and purpose of fund financial statements alongside government-wide financial statements, gaining a comprehensive understanding of their layouts and key elements. The course also delves into critical topics such as the concept of component units, the role and structure of Management Discussion & Analysis (MD&A), and the preparation and importance of the Annual Comprehensive Financial Report (ACFR). Perfect for those new to governmental accounting, this course provides a solid foundation for understanding and applying these essential principles.
Current and Upcoming FASB Issues
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Online
2.00 Credits
You'll learn about current and upcoming requirements in accounting standards (except financial instruments and leases) and understand how to apply the guidance in practice.
Planning in an Uncertain World
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Online
2.00 Credits
We all make predictions in our personal and professional lives. We base our decisions to marry, buy a house, launch a new product or hire staff on expectations about the future. In the past few years, research into improving predictions has advanced. We will look at this research and current best practices in forecasting to help us prepare better budgets and projections.
SECURE Act 2.0 and Updates (2025)
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Online
2.00 Credits
After a false start in 2022 when it failed to pass through Congress, the Secure Act 2.0 was passed in a flurry of year-end legislation. This two hour program will cover the important changes in savings and distributions of retirement plans that impact individuals. 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. 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 Lessons Learned from Successful Companies
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Online
2.00 Credits
Why do some companies fail while others grow and succeed for generations? Common perceptions often attribute organizational success to great leadership, timing, or unique ideas. Although these traits certainly play a role in helping companies grow, research shows that corporate success often hinges on whether a company is value driven. Such companies have core ideologies that drive almost every major decision. In this course, we look at empirical data on why some companies succeed while others fail. By looking at companies that were created prior to 1950 (e.g., Disney, Marriott, or 3M), we can understand why certain organizations have been able to grow and achieve exceptional success through many different eras in the American economy. The lessons learned from these visionary companies can be broadly applied to organizations of all sizes, including accounting and financial service firms.
Fraud Case Studies: 21st Century Professional Misbehavior
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Online
4.00 Credits
Savvy accountants pay attention to fraud trends so they can implement preventive and/or detective controls. This course examines novel frauds to explore potential mitigation measures. Participants will see how selected frauds were accomplished so they can consider internal controls that could have foiled the fraudsters' nefarious efforts. We examine broad ethical considerations and specific provisions of the AICPA Code of Professional Conduct. Along the way, we consider dramatic details of several fraud cases to illustrate practical applications that accountants can apply in their professional endeavors. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Ethics: How to Run Your Business Well
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Online
2.00 Credits
Ready to elevate your accounting practice through ethical decision-making? If you consistently apply the five principles of ethical intelligence that Forbes Contributor Bruce Weinstein, The Ethics Guy, presents in this high-content, results-focused webinar, your business will prosper. Beginning with the most fundamental principle of all, Do No Harm, you'll discover how to make the right decisions in a range of challenging situations. Through engaging, real-life "What would you do?" scenarios, an exploration of the principles of ethical intelligence, and a few fun writing exercises, you'll gain practical insights you can apply professionally and personally. We'll also answer some frequently asked questions about ethics that will enrich your understanding of a topic you can't afford to ignore. We end with a Call to Action, so that you can put the lessons you learn into practice immediately. You'll leave with the tools to foster trust, build a thriving practice, and impress clients with the high standards of service you live by. Who knew an ethics webinar could be both practical and fun? This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Applying the New Expected Credit Loss Model
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Online
2.00 Credits
All entities are subject to the new expected credit loss model established by recent GAAP. This course will provide highlights of the latest requirements for measurement, presentation, and disclosure.
Thinking Like an Auditor When Preparing Your Financial Statements
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Online
2.00 Credits
External auditors understand concepts like materiality, reasonableness, and risk of material misstatement. This course will explain how to think like an auditor when preparing and fairly presenting your financial statements and related disclosures.
How AI Fits into the Accounting World
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Online
2.00 Credits
This session is designed as a primer to introduce artificial intelligence (AI) and to discuss how it will impact accountants as they work. The material will briefly explain what AI is and then focus on ways that it is already serving those in the accounting realm. It will close with a look at future AI-centric developments that will have great potential to positively impact the accounting profession. Those wishing to gain an understanding of what artificial intelligence is and how it will be used by accountants should consider attending this session. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Mastering Charitable Remainder Trusts and Form 5227 ComplianceCompliance
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Online
2.00 Credits
Join us for an in-depth webcast on Charitable Remainder Trusts (CRTs) and the essential aspects of preparing Form 5227. This course will provide a comprehensive overview of CRTs, including their purpose, benefits, and practical considerations. Moreover, we will delve into the intricacies of Form 5227, the informational return for charitable remainder trusts, ensuring you have the necessary knowledge to accurately complete and file this crucial document. During this webcast, Art Werner will guide you through the fundamental concepts of Charitable Remainder Trusts, illustrating how they can be utilized as a strategic tool for tax planning. We will explore various types of CRTs, their formation, and the different scenarios in which they are most beneficial. A significant portion of the webcast will be dedicated to Form 5227, the reporting requirement for charitable remainder trusts. We will provide an in-depth analysis of the form's components, line by line, ensuring you gain a comprehensive understanding of the information it requires. From trust assets and income to distributions and charitable beneficiaries, we will cover each section, discussing common pitfalls and best practices for accurate reporting. Mr. Werner will address the recent updates and changes to Form 5227, enabling you to stay up to date with the latest compliance 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 kori.herrera@acpen.com.
Power BI - Bringing It All Together for Data Analysis
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Online
2.00 Credits
Power BI - Bringing It All Together for Data Analysis is an advanced-level course designed for professionals looking to integrate and optimize their use of Microsoft Power Pivot and Power BI. Building on the foundational knowledge from previous courses, this session focuses on the crucial next steps after creating data models and measures, guiding participants on how to fully utilize the potential of these tools to uncover insights and create impactful, actionable visualizations. This course takes a deep dive into the critical aspects of using Power BI to its fullest potential, emphasizing a holistic approach to data analytics. You'll learn how to build a streamlined workflow, ensuring every step in your data journey contributes to actionable insights. The course also focuses on optimizing performance for data models, utilizing advanced features of Power BI Services, and moving beyond basic data models to create advanced solutions tailored to real-world business needs. By the end of the course, you'll be able to synthesize all your Power BI skills to design and deliver powerful analytics solutions tailored to any audience. Whether you're presenting to stakeholders, sharing insights across teams, or managing enterprise-level reporting, this course will equip you with the tools and strategies to succeed. Perfect for Power BI users looking to tie all the pieces together into a comprehensive, efficient workflow. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Global Internal Audit Standards (GIAS) Domain III - Part 1
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Online
2.50 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
Surgent's 2025 Tax Update for Client Advisory Services
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Online
4.00 Credits
Client advisory services (CAS) professionals are becoming a more integral part of the operations of any CPA firm. As such, they must stay on top of changing tax law. In this course, we will explore tax changes in areas CAS professionals are involved with - information reporting, payroll tax issues, and tax credit and deduction documentation. We will also discuss relevant changes to individual and business tax returns so that CAS professionals can better assist clients with tax needs in the upcoming year.This course qualifies for IRS credit.
The Competent Accountant - Mastering the Role of the Controller/ CFO
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Online
4.00 Credits
How do you raise your skills to the next level to master the Controller or CFO role? Welcome to a course that provides insights that align the CGMA Competency Framework. The course will examine each of the areas: Technical, Business, Leadership and People to increase your competency. How are your technical skills? Are you a traditional accountant or have you learned to expand your technical skills to go beyond “what are the financial numbers?” to “why did these financial results occur?” Are you able to use ratios to understand the business dynamics and the implications to change course or take corrective action? Are the systems that you implement and operate best practices or merely stop-gap solutions? How are your business skills? Can you set a vision? Can you develop a strategy? Do you understand the macroeconomic environment of your organization? Can you lead a major project to a successful conclusion? This session will explore the role of business as opposed to tracking the results of the business. How are your people skills? How good is your ability to influence others? How are successful are your negotiation skills? How well can you communicate? Are you a collaborator or a partner? This section will help accountants understand that it is people skills that drive the overall success of the accounting operations. Finally, how are your Leadership skills? Do you inspire staff or make them angry? Do you know why your staff work for your company and you? Do you understand what employees want from their position? Do you know how to deal with a difficult staff person? Can you lead difficult change? This session will help you recognize what leadership truly is as opposed to what passes for day to day management.
New Mergers & Acquisitions: Tricks, Traps, & Terrors
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Online
4.20 Credits
Welcome to a course that makes the process of M&A easy to understand and easy to implement within your organization or your clients' organization. The course will provide an intensive overview of the M&A process. Focus will be on practical techniques to guide you through the M&A jungle and avoid the traps that have befallen many organizations.