CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
ACPEN: Addressing Misconduct
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Online
1.00 Credits
The objective of corrective action is to change conduct through teaching. Corrective action may be sequential, out of order, repetitive, or not appropriate to take at all. The action selected should reflect the type, frequency, and severity of the misconduct. Changing conduct through teaching requires effective employee relations skills. This course provides practical knowledge and scripts for handling a wide array of sensitive misconduct situations with good judgment, such that personal and employer liability is avoided. Presented by: Mike MirarchiType: Live Webcast Replay
ACPEN: The Controllership Series: The Controllers Role in Internal Controls
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Online
1.50 Credits
This course in part of our series on the Controllership Role. Internal control is relevant to everyone in the workplace. It represents our moral responsibility to understand and comply with organization policies and procedures. It also provides the means to hold individuals accountable for their work. The controller is an impactful position that affects a company's processes including financial, compliance and operational. Controller functions vary across companies often following the size and complexity of the business and the industry. Smaller companies require more versatility for the controller Larger companies are more able to segregate job responsibilities across other employees. The controller should be knowledgeable of the various controls to create a control system that will appropriately safeguard company assets and processes. Internal controls are typically comprised of control activities such as authorization, documentation, reconciliation, security and segregation of duties. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Third Party Verification (Comfort) Requests- What Are Options for Responding and How to Determine Which Professional Standards to Apply?
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Online
2.00 Credits
Frequently, third parties may request certain financial and nonfinancial information to be verified by the external accountant (often referred to as ";comfort letters"). This course will provide insight into how to respond to requests for comfort in a way that will minimize professional liability risk. Presented by: Jennifer LouisType: Live Webcast Replay
ACPEN: Preparing to be a Forensic Accountant - Focus on Network Forensics
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Online
1.50 Credits
Network forensics - defined as the investigation of network traffic patterns and data captured in transit between computing devices - can provide insight into the source and extent of an attack. It is used in forensic accounting and with the expansion of information technology it has become a growing field. Network forensics is a relatively new field of forensic science. Computing has become network centric. Data is now available outside of disk-based digital evidence. Network forensics can be performed as a standalone investigation or alongside a computer forensics analysis. When used alongside a computer forensic analysis it is used to reveal links between digital devices or reconstruct how a crime was committed. Network investigations deal with volatile and dynamic information and is a sub-branch of digital forensics. It relates to the monitoring and analysis of computer network traffic for information gathering, legal evidence, or intrusion detection. This course is a complement to our other courses in the series on becoming a forensic accountant. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: The Controllership Series - Sales, Collections and Customer Credit
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Online
1.50 Credits
Why do for profit organizations exist" To make money!!!!! What a great concept. But if the organization does not have the proper collections and credit procedures in place, they may not be able to access that money. Hence the importance of the credit and collection process.Credit and collections are critical areas for the financial statement controllers. Customer credit is a form of payment that allows small business customers to purchase a product or service before paying for it in full. The process works similarly to the way a credit card does - you procure something and pay it back later. Collections is a term used by a business when referring to money owed to that business by a customer. When a customer does not pay within the terms specified, the amount of the bill becomes past due and is sometimes submitted to a collection agency. The sales and collection process includes business activities related to selling products and services, maintaining customer records, billing customers, and recording payments from customers. It also includes activities necessary to manage accounts receivable, such as aging accounts and authorizing credit. This course delves into the topics that impact the sales, credit and collections process for management. We discuss strategic steps management can take to ensure their processes are efficient and that they are able to actually collect their revenue. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Forensic and Fraud Interviewing Techniques and Skills
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Online
2.20 Credits
In forensic accounting, interviewing is used to obtain important information from witnesses and suspects. An important aspect is the ability of investigators to obtain accurate and reliable information from victims, witnesses and the suspects or any interviewee. The interview process is an essential part of information gathering for any investigation. The importance of improving the quality of the interviewing with the potential for visual recording of all interviews should be placed high on the agenda of all organizations across the globe. A properly conducted forensic interview can result in an extreme benefit regarding collection of information. The interviewer’s role is to develop a full understanding of the facts. There is a distinct difference between a forensic interview and a criminal interrogation. Typically, forensic auditors will not be involved in interrogations. The Canadian or U.S. forensic accounting profession does not have a standardized interview model to truly equip its professionals with the interview tools required to elicit confessions ethically. Majority of their skills are developed through experience, and not through a standardized model of training. This session focuses on various interview concepts and methods. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Inventory Accounting GAAP, Software and Recognizing Variances
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Online
2.00 Credits
Many organizations struggle to keep budgets current in an ever-changing business climate. Twenty-first century performance metrics focus on determining what budgets should be rather than what they were in the past. Using performance metrics effectively reduces work, reduces politics, provides flexibility and substantially improves the performance management process. This session will show you powerful techniques to drive your organization’s performance. Presented by: John DalyType: Live Webcast Replay
ACPEN: Group Audits: Who is Responsible for What?
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Online
2.00 Credits
Financial statement audits often involve audits of components of a larger entity. This course will focus on the responsibilities for both the group auditor and component auditor, including implementation of SAS No. 149 relate to group audits. Presented by: Jennifer LouisType: Live Webcast Replay
ACPEN: Profitability Pricing: Boost your Bottom Line
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Online
2.00 Credits
Two seemingly similar products can have very different costs, yet many companies are completely oblivious to these differences causing them to lose money or competitive bids. When companies compete, those with good information win the “gravy” contracts and those with bad information lose money on “dog” jobs. Attend this session to gain insights on how to win bids for the best opportunities and give the money-losers to your competitors. Achieve your target profitability in the process. Presented by: John DalyType: Live Webcast Replay
ACPEN: Resolve Ethical Conflicts: Do the Right Thing and Keep Your Job
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Online
2.00 Credits
At some point in their career, every financial manager will face the choice of doing the right thing or taking the easy way out. Skillful handling of an ethical conflict can make a big difference in your career’s trajectory. Learn how to correct your boss’s bad behavior and actually strengthen the relationship. Presented by: John DalyType: Live Webcast Replay
ACPEN: The Ethics Hour: Dealing With Conflicts of Interest: Members in Business and Industry, featuring Don Minges
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Online
1.00 Credits
Often a simple situation may seem innocent, but it can lead to large complications quickly. Conflicts of interest are unavoidable and occur frequently for CPAs in business and industry. What will you do when they happen? Will you take the necessary steps to remain ethical and to protect your license? We will show you how in detail. You and I have a responsibility to our organizations and to the public to be ethical. If you do not follow the prescribed steps, as detailed in the Code of Professional Conduct, there will be problems. Do not forget your duty to the public. Presented by: Don MingesType: Live Webcast Replay
ACPEN: HR Investigations – Episode 3 – Gathering-Analyzing-Reporting
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Online
1.00 Credits
Human Resources professionals are often tasked with investigating allegations of employee misconduct, discrimination, and others. Investigation training is traditionally presented from the position of an outsider looking in, such as a governmental agency, law firm, or private investigator. HR investigations require similar skills, but the environment and the approach are quite different. This session provides best practices for gathering and analyzing evidence and reporting the investigation results. Attendees will end the session with takeaways to immediately implement in future HR investigations. Three of three Episodes in the series. Presented by: Daniel PorterType: Live Webcast Replay
ACPEN: Emerging Risks and Resilience - How Accountants and Finance Professionals are Leading the Way - Part 1 Building Organizational Resilie
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Online
1.40 Credits
This is Part 1 of a 5 part series on Emerging Risks - How Accountants and Finance are leading the way The rapid evolution of technology, globalization, and regulatory frameworks has introduced a range of emerging risks that are transforming the fields of accounting, finance, and auditing. Innovations such as artificial intelligence, blockchain, and big data analytics are redefining traditional business models while creating new challenges related to data integrity, cybersecurity, and ethical decision-making. In accounting and finance, the growing reliance on automated systems raises concerns about vulnerabilities, algorithmic bias, and the potential for misinformation. Auditors face heightened expectations for real-time assurance, transparency, and adaptability to new reporting standards, including sustainability and ESG disclosures. Geopolitical instability, economic volatility, and evolving regulatory pressures add layers of uncertainty to financial reporting and audit quality. This four-part seminar series explores these emerging risks, analyzes their implications for professionals and organizations, and highlights proactive strategies for risk management, continuous learning, and technological competency. Presented by: Lynn FountainType: Live Webcast Replay
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: The Essential FASB Update with Renee Rampulla
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Online
4.00 Credits
This course is essential and designed to assist those who want to remain up to date on guidance issued by the Financial Accounting Standards Board (FASB). Learn about the accounting requirements involving crypto assets, income taxes, joint ventures, governmental grants, interim reporting, and hedging. Hear about the results and findings of the FASB's post implementation review report involving the lease standard, and much more. Presented by: Renee RampullaType: Live Webcast Replay
ACPEN Signature 2026: Managing the Risk of Fraud, and Artificial Intelligence
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Online
8.00 Credits
Accountability professionals are the first line of defense against fraud. Consequently, accountants, internal auditors, external auditors, fraud examiners, and risk management professionals need to develop the skills needed to prevent, detect, and deter fraud and need to be proactive in promoting and effecting organizational change. The fight to deter, prevent, and detect fraud continues. Accountability professionals need all the help they can get. Artificial intelligence (AI) might be able to help in this fight. In fact, AI has the potential to be a fraud-prevention game-changer. When viewed against the backdrop of the COSO/ACFE Fraud Risk Management Guide, the AI applications and potential are near limitless. AI can assist in fraud risk governance by, for example, drafting policies and procedures and maintaining dashboards showing the status of the organization’s fraud risk management programs. The fraud risk assessment might be where the AI light shines brightest. AI can identify an organization’s risk exposures, assess the likelihood and significance of these exposures, identify and assess existing controls, and determine residual risk. Better still, it can do the assessment on a continuous basis, alerting the organization to new threats as they arise. AI can identify and implement additional overt and covert fraud control activities designed to mitigate residual fraud risk. In terms of information and communication, AI can monitor and triage the hotline reporting system and assist in investigations. Finally, AI can monitor the fraud risk management process on a continuous basis. In addition to a deep dive into AI and fraud risk management, the 2026 Business Fraud Update is another fast-moving seminar that will provide a comprehensive look at the latest developments about fraud from the technical, legal, and operational perspectives and update participants on the most recent legal and regulatory developments in this important area of professional responsibility. Presented by: David CottonType: Live Webcast Replay
ACPEN: Don't Be Spooked: Mastering Conflict Resolution
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Online
1.00 Credits
In an age where our workplaces have seen a rise in incivility and we are dealing with rising conflict, it's important for HR professionals to know when to recognize conflict before it explodes and how to resolve it moving forward. This presentation will address the root causes of conflict in the workplace, how to spot it, and how best to address it in a way that keeps your workplace a place where employees want to be. Presented by: Dustin PaschalType: Live Webcast Replay
ACPEN: Emerging Risks and Resilience - How Accountants and Finance are Leading the Way - Part 2 Technology Disruption, Artificial Intelligence an
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Online
1.60 Credits
This is Part 2 in the Series of Emerging Risks for Accountants and Finance The rapid evolution of technology, globalization, and regulatory frameworks has introduced a range of emerging risks that are transforming the fields of accounting, finance, and auditing. Innovations such as artificial intelligence, blockchain, and big data analytics are redefining traditional business models while creating new challenges related to data integrity, cybersecurity, and ethical decision-making. In accounting and finance, the growing reliance on automated systems raises concerns about vulnerabilities, algorithmic bias, and the potential for misinformation. Auditors face heightened expectations for real-time assurance, transparency, and adaptability to new reporting standards, including sustainability and ESG disclosures. Geopolitical instability, economic volatility, and evolving regulatory pressures add layers of uncertainty to financial reporting and audit quality. This four-part seminar series explores these emerging risks, analyzes their implications for professionals and organizations, and highlights proactive strategies for risk management, continuous learning, and technological competency. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Current Fraud Trends - Nonprofit and Government Entities
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Online
2.00 Credits
Nonprofit entities and governmental entities have a high degree of public accountability. This course will examine the most common fraud schemes and provide multiple examples of how to prevent or detect these schemes. Presented by: Jennifer LouisType: Live Webcast Replay
ACPEN: Shorten Month-End - Closing Best Practices
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Online
4.00 Credits
Surveys show that the average North American company completes its monthly financial statement closing in six (6) days. However, some companies can close their books in one day or less. You don't have to sacrifice accuracy for speed. This session will show you how to close month-end faster, better and cheaper. Yes, to all three. Presented by: Don Minges, Anita LaytonType: Live Webcast Replay