CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Equity Financing Fundamentals
Available Until
Online
1.50 Credits
Equity financing: What it is, and how to get it? Discover business valuation in circumstances other than mergers and acquisitions, explore various equity financing methods, and analyze use of rights issues raise equity finance. Value added topics: Equity types and share types Sources of equity finance Share floatation basics Business valuation circumstances Rights issues Learn through detailed exercises. The practical hands-on exercises use real-world examples such as case studies and scenarios, designed to give you the skills to evaluate business performance. Gain a deeper understanding of various ways to improve business performance and align with organization goals. This is a standalone course but if you're interested in more of this type of learning while earning a designation, explore the CGMAr Finance Leadership Program.
Estate Planning Certificate Program
Available Until
Online
18.00 Credits
About the Personal Financial Planning Certificate Program The Personal Financial Planning Certificate Program is a series of certificates covering the core areas of personal financial planning (PFP), including retirement, estate, risk management and insurance, and investment planning, and how tax planning relates to each area. This certificate program is a combination of education and a certificate exam that gives you the opportunity to enhance your knowledge and demonstrate competence in that specific discipline. Bundle exam + education and save! This PFP certificate program offers three different options: Certificate: You can display your competence and understanding in one or more core areas with a digital badge awarded upon completion of each certificate exam, an online proctored exam taken from the convenience of your home or office. This certificate offers optional online education to provide a thorough comprehension of the material in preparation for the exam. Education: If CPE is your goal, you can purchase the education, without the certificate exam, and simply earn CPE credit for your CPA license, PFS credential, and/or CFP credential. If you hold the PFS credential, there is no need to take the certificate exam because your PFS credential exam tests this material. Credential: If you are an active CPA who wants to obtain the PFS credential, the certificate program provides an alternative pathway for meeting the exam and education requirements. See aicpa.org/pfs for details. The Estate Planning Certificate Program Part of the Personal Financial Planning Certificate Program, the Estate Planning Certificate Program is an informative and engaging learning experience that will enhance your knowledge of estate planning. Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this program includes eight courses covering steps in the estate planning life cycle, including gifting strategies, charitable planning, and integrating your clients' estate plans with their tax and financial plans. And, if you are seeking a thorough understanding of estate planning as outlined in the AICPA Personal Financial Planning (PFP) Body of Knowledge, this program is for you! This certificate includes the following courses: The Estate Planning Process Trusts and Estate Planning Documents Basic Estate and Gifting Strategies Advanced Estate Planning Strategies Closely Held Business Estate Planning Incapacity and Postmortem Estate Planning Integrating Estate Planning With the Tax and Financial Plan Charitable Planning Enhanced On-Demand Format This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course.
Family Law and Divorce Engagements - Part 1, 2, and 3
Available Until
Online
5.00 Credits
This CPE course can be purchased individually or as part of the Specialized Forensic Accounting Certificate. When families go through divorce and separation, complications beyond accounting and valuation can arise. A forensic accountant should be an impartial party, one who knows the laws, rules, and regulations surrounding the various intricacies within family law. Through narration by an industry subject matter expert and practical scenario exercises, this three-part CPE course describes factors that should be considered in a family law engagement. Each module also touches on nontraditional family law items such as personal goodwill and hidden assets. Enhanced On-Demand Format This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course. LEARNING OBJECTIVES Part 1 Compare the different roles of a forensic accountant in family law cases. Compare the impact of equitable distribution versus community property law on the valuation of marital property. Identify methods for asset tracking and recognize their importance in a divorce case. Part 2 Identify methods for asset valuation and recognize their importance in a divorce case. Identify the types of alternative dispute resolution. Part 3 Identify the issues affected by income in family law matters.
Financial Statement Fraud, Corruption, and Asset Misappropriation - Part 1 and Part 2
Available Until
Online
5.00 Credits
This CPE course can be purchased individually or as part of the Specialized Forensic Accounting Certificate. Financial statement fraud schemes can be perpetrated internally with a company or externally by customers, vendors, or other third parties. This niche area within forensic accounting can benefit all types of companies, as fraud is prevalent throughout business. Through narration by an industry subject matter expert and practical scenario exercises, this two-module CPE course identifies the steps of a financial statement fraud investigation and the internal controls needed in place to deter and prevent fraud. Enhanced On-Demand Format This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course. Part 2 Identify the steps of a financial statement fraud investigation. Recall the role of internal controls in preventing and deterring fraud.
Forensic Engagement Management - Part 1 and Part 2
Available Until
Online
5.00 Credits
This CPE course can be purchased individually or as part of the Core Forensic Accounting Certificate. Narrated by an industry subject matter expert, this CPE course describes the nuances in accepting and planning a forensic accounting engagement which presents different risks than a typical consulting or audit engagement. This CPE course includes two courses (part 1 and 2). Each course identifies and analyzes factors relating to forensic engagement acceptance, planning for staffing and gathering information to execute a successful engagement. This course features application exercises that cover topics such as accepting a forensic case, conflict of interest and staffing. LEARNING OBJECTIVES This course will prepare you to do the following: Module 1: Recall and apply the appropriate preliminary procedures and considerations related to engagement acceptance Assess factors related to case acceptance Identify and analyze potential conflicts of interest Identify and apply the steps to formalize the client engagement letter or agreement, including verification of the client's understanding of scope Module 2: Apply considerations for selecting the appropriate staff for an engagement based on engagement characteristics. Identify key points related to appropriate supervision and assess whether adequate supervision exists based on situational examples. Determine the steps in effective engagement planning to control budgets. Identify what types of information may be more responsive than others and how to prioritize those sources.
Fraud Provisions and Engagements - Part 1 and Part 2
Available Until
Online
5.50 Credits
This CPE course can be purchased individually or as part of the Specialized Forensic Accounting Certificate. Forensic accountants must know the governance risks related to fraud and the various types of fraud that may be investigated. Fraud can have a tremendous impact on an organization's economic situation. Through narration by an industry subject matter expert and practical scenario exercises, this two-module CPE course describes anti-fraud controls and how companies should implement these controls to assist in deterring and preventing fraud. Enhanced On-Demand Format This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course. LEARNING OBJECTIVES Part 1 Compare common governance risks for fraud. Analyze the risks associated with fraud and its economic impact on an organization. Identify considerations related to and use techniques typically employed to prevent fraud. Part 2 Identify considerations related to and use techniques typically employed to detect fraud. Identify considerations related to and use techniques typically employed to investigate fraud. Determine when it is appropriate to report fraud and to whom to report it. Recall and apply key concepts related to an appropriate remediation process and its associated plan of action.
Fundamentals of Forensic Accounting Certificate Program
Available Until
Online
21.50 Credits
Get a solid understanding of financial forensics The Fundamentals of Forensic Accounting Certificate Program covers those areas representative of the AICPA's Body of Knowledge in the financial forensics area. This certificate program is tailored to provide an introduction to financial forensics and help you become familiar with the forensic accountant's professional responsibility. It provides a foundational knowledge of: The legal system How to plan and prepare a forensic engagement Gathering information Discovery Reporting Providing expert testimony This online CPE self-study certificate program consists of 19 required modules that utilize interactive scenario-based learning, including audio and video animation, to guide you through the concepts. As of March 25, 2019, those who successfully complete all the courses in the curriculum will receive a digital badge to be proudly displayed anywhere on the web-a personal blog, a social network like LinkedIn, Facebook, Twitter or Mozilla Open Badges, a biographical page on a company website, or an online resume. For more information digital badges, visit Digital Badges. Courses Include AICPA Guidance for the Forensic Engagement Understanding the Forensic Accountant Role Understanding the Basic Structure of the Legal System Managing the Forensic Engagement Identifying and Obtaining Evidence Conducting Effective Interviews Common Investigative Techniques Deposition and Testimony Reporting Requirements & Preparing Sustainable Reports Bankruptcy, Insolvency and Reorganization Leveraging Technology in Forensic Engagements Economic Damages in Business Economic Damages for Individuals: A CPA's Role Economic Damages for Individuals: Case Studies and Analysis Calculating Intellectual Property Infringement Damages Family Law Engagements Fraud Prevention, Detection, and Response Financial Statement Fraud and Asset Misappropriation Valuations in Litigation Matters
Growth Strategies
Available Until
Online
1.50 Credits
Stay ahead of the competition. In this course, you will learn market-driven approaches to do the following: Consider your organisation's growth strategies and decide a sustainable strategy. Apply a proactive approach to remain competitive. Promote the achievement of medium- and long-term business goals. Key topics: Growth matrix Market penetration Competitive advantage Put your learning into practice. Detailed exercises and case studies will enable you to: Apply important growth strategies and learning techniques for continued business improvement and Acquire a deeper understanding of the strategic importance of growth strategies and your finance business partnering role. This is a standalone course but if you're interested in more of this type of learning while earning a designation, explore the CGMAr Finance Leadership Program.
Income Tax Accounting - Tax Staff Essentials
Available Until
Online
8.50 Credits
Save when you buy the complete Tax Staff Essentials, Level 3 online bundle. How has tax reform affected income tax accounting? Understand how the rules of FASB ASC 740 establish guidelines for accounting for income taxes, including income tax expense, classification of deferred tax accounts, and related disclosures - all updated for tax reform. Practical case studies will give you a look at how to account for different deferred tax scenarios. Comparisons of the accounting for income taxes under both U.S. GAAP and IFRS are detailed. This course provides CPE credit in the Accounting field of study.
Individual Damages Concepts and Calculations - Part 1 and 2
Available Until
Online
5.50 Credits
This CPE course can be purchased individually or as part of the Specialized Forensic Accounting Certificate. Forensic accountants who calculate damages for individuals need to apply jurisdictional standards and guiding principles to what can be an emotional subject for the parties involved. Through narration by an industry subject matter expert and practical scenario-based exercises, this CPE course describes the types of damages an individual may experience and the scenarios in which damages are usually awarded. Each module contextualizes individual damages and the considerations used to calculate these damages. Enhanced On-Demand Format This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course. LEARNING OBJECTIVES Part 1: Recognize the context and types of matters where individual damages arise. Identify and apply the jurisdictional standards and guiding principles applicable to calculating damages involving individuals. Calculate lost earnings and lost fringe benefits. Part 2: Calculate damages involving individuals by applying the various considerations a practitioner may use to calculate individual damages.
Information Security Governance
Available Until
Online
11.50 Credits
The essential competencies you need to understand information security strategies. Information security governance is an essential part of any organization or firm's cybersecurity strategy. This CPE course will provide participants with the knowledge and tools needed to maintain an effective framework for information security governance. You will also recognize the policies, controls and countermeasure procedures to ensure proper control and compliance over confidentiality, availability and information. Please note: If you are seeking the CITP credential this course provides essential competencies on the learning pathway towards understanding information security strategies to help guide and maintain access control polices and procedures in alignment with organizational objectives and compliance requirements.
Intellectual Property Damages Concepts and Calculations - Part 1 and Part 2
Available Until
Online
5.50 Credits
This CPE course can be purchased individually or as part of the Specialized Forensic Accounting Certificate. Forensic accountants who calculate intellectual property damages need to identify and recognize the various remedies of these damages and the laws governing the remedies. Intellectual property comes with its own valuation complexities, and calculating the damages surrounding intellectual property can also be complex. This course is narrated by an industry subject matter expert and includes practical scenario exercises. The two modules describe patents and other intellectual property, and the types of damages associated with this property type. Each module deep dives into the types of intellectual property, commonly used infringement damages and guidelines for these damages. Enhanced On-Demand Format This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course. LEARNING OBJECTIVES Part 1: Identify and understand the various remedies of damages associated with the infringement of copyrights and trademarks or the misappropriation of trade secrets. Recognize the laws governing each available remedy of damages. Identify the issues and pitfalls associated with the infringement of copyrights and trademarks or the misappropriation of trade secrets. Apply guidelines for calculating commonly used remedies of damages associated with each type of intellectual property. Part 2: Distinguish patents from other types of intellectual property. Identify examples of patents. Identify the laws governing patents. Compare the various types of damages associated with patent infringements. Apply guidelines for calculating commonly used infringement damages associated with patents.
Introduction to SOC for Service Organizations Reporting
Available Until
Online
9.50 Credits
New to SOC reporting? Get ready to gain an understanding of system and organization control reporting guidance and common practice issues that will provide you with the foundational knowledge to effectively perform SOC for service organizations examinations. Authored and instructed by Patrick Morin, this CPE course offers guidance on how to provide attestation services related to the effectiveness of controls at a service organization that affects clients' internal control over financial reporting (SOC 1r) and controls at a service organization related to information privacy, security, confidentiality, availability, and processing integrity (SOC 2r and SOC 3r). This course covers Trust Services Criteria, SSAE No. 18, and pertinent guidance in the SOC 1 and SOC 2 guides. Complete this course to enhance audit quality by recognizing, preventing, and addressing common peer review findings in SOC examinations. Learning Objectives Recall key information related to SOC for service organizations examinations. Differentiate between SOC 1, SOC 2, and SOC 3 reports. Identify the guidance that is relevant and applicable to SOC 1, SOC 2, and SOC 3 reporting engagements.
Investment Planning Certificate Program
Available Until
Online
19.50 Credits
About the Personal Financial Planning Certificate Program The Personal Financial Planning Certificate Program is a series of certificates covering the core areas of personal financial planning (PFP), including retirement, estate, risk management and insurance, and investment planning, and how tax planning relates to each area. This certificate program is a combination of education and a certificate exam that gives you the opportunity to enhance your knowledge and demonstrate competence in that specific discipline. Bundle exam + education and save! This PFP certificate program offers three different options: Certificate: You can display your competence and understanding in one or more core areas with a digital badge awarded upon completion of each certificate exam, an online proctored exam taken from the convenience of your home or office. This certificate offers optional online education to provide a thorough comprehension of the material in preparation for the exam. Education: If CPE is your goal, you can purchase the education, without the certificate exam, and simply earn CPE credit for your CPA license, PFS credential, and/or CFPr credential. If you hold the PFS credential, there is no need to take the certificate exam because your PFS credential exam tests this material. Credential: If you are an active CPA who wants to obtain the PFS credential, the certificate program provides an alternative pathway for meeting the exam and education requirements. See aicpa.org/pfs for details. Investment Planning Certificate Program Part of the Personal Financial Planning Certificate Program, the Investment Planning Certificate Program is an informative and engaging learning experience that will enhance your knowledge in investment planning. Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this certificate program includes eight courses covering steps in the investment planning life cycle, along with a discussion of planning for and funding higher education. And, if you are seeking a thorough understanding of investment planning as outlined in the AICPA Personal Financial Planning (PFP) Body of Knowledge, this program is for you! This certificate includes the following courses: The Investment Planning Process Investment Data Gathering and Analysis Creating the Investment Policy Statement Portfolio Management Investment Vehicles and Strategies Investment Monitoring and Updating Integrating Investments with the Financial Plan Education Planning Get your CPA/PFS credential and meet education and examination requirements! If you are an active CPA, you can use these certificates to meet the education and examination requirements of the CPA/PFS credential. For more information, visit aicpa.org/PFS. CPA, PFS, and CFP Continuing Education These courses meet the CPE requirements for the CPA license and PFS credential. In addition, it qualifies for CFP board CE credits. The AICPA will report CE credits to the CFP Board every two weeks on a rolling basis as courses are completed. To have your CE reported please complete the following steps as there is not an automated feed to the CFP Board: Send an email to CFPReporting@aicpa-cima.com with the following information: Name, CFP Number, Copy of Certificate of completion and number of CE hours requested to be reported.
Managing the Debt Profile
Available Until
Online
1.00 Credits
Manage the debt profile. Understand debt finance as part of the overall financial picture. Then, learn to use this to make appropriate decisions before the debt is issued to achieve a target debt profile. Value added topics: Debt financing types Debt profile components Interest rate risk, currency risk, and refinancing risk Interest rate and currency swaps Lease versus buy analysis Learn through detailed exercises. The practical hands-on exercise uses real world examples such as case studies and scenarios, designed to give you the knowledge on how to manage debt profile. Acquire a deeper understanding of various ways to improve the business's performance and align with your financing goals. This is a standalone course but if you're interested in more of this type of learning while earning a designation, explore the CGMAr Finance Leadership Program.
New Market Growth Strategies
Available Until
Online
1.50 Credits
Apply growth strategies on new market opportunities. Organisations try to stay successful in expansion of operations. To do this, business models must adapt as part of the business growth strategy. In this course, you will learn how to use Porter's diamond models to analyse global growth strategies and select the best action plan to implement them. This course will enable you to do the following: Understand the pros and cons of strategic growth options. Use the four strategies of foreign growth and market development. Evaluate the potential overseas market using Porter's diamond model. Understand Porter's diamond theory of national advantage. Document selected strategic growth options. Understand how to support business expansion. This course will give you the tools to successfully implement strategic decisions in your business model. Through a deep exploration of case studies, you will understand the tailored business growth strategies needed for success. This is a standalone course but if you're interested in more of this type of learning while earning a designation, explore the CGMAr Finance Leadership Program.
Not-for-Profit Certificate I
Available Until
Online
40.00 Credits
Build a strong foundation for your nonprofit skills. If you work for or with a nonprofit and would like to build or refresh your knowledge of NFP financial concepts, this unique CPE program gives you the thorough grounding you're looking for. The four included tracks cover all aspects of nonprofit financial responsibility, including accounting & financial reporting, governance & assurance, and tax compliance. Courses included in this program Not-for-Profit Entity Overview Accounting and Financial Reporting Track GAAP for NFPs Financial Statement Presentation Net Assets Exchange and Agency Transactions Revenue from Contributions Assets Programmatic Investments Fair Value Issues Specific to NFPs Expenses Investments Split Interest Agreements and Endowments Liabilities Tax Compliance Track Tax Exempt Status Unrelated Business Income Tax Introduction to Form 990 Private Foundations Federal and State Filing Requirements Not-for-Profit Governance and Assurance Track Best Practices in Board Governance Risk Assessment and Internal Controls Fraud Overview and Prevention Planning the Audit Engagement Financial Oversight, Budget and Strategy Auditing Considerations Learn anytime, anywhere. Winner of Accounting Today's Best New Products award, this program contains real-world examples, case studies, and interactive problem-solving to create a flexible, dynamic learning program that can be completed anytime, anywhere. Spotlight your accomplishment online Successful completion earns a digital badge you can showcase anywhere on the web - including LinkedIn, your company's website or online resume. Your Certificate and digital badge information will be sent to you once you've completed the program.
Not-for-Profit Certificate II
Available Until
Online
30.00 Credits
Hands-on application and strategy training for not-for-profit professionals For those with a solid foundation in the core knowledge areas of nonprofit financials, Not-for-Profit Certificate II offers the hands-on application and strategic knowledge you need to advance to the next level of nonprofit financial responsibility. Whether you work for or with a nonprofit, this 30-hour CPE program will help you apply proven best-practices to diverse nonprofit environments. Good work requires good tools This unique training program provides new and better insights to strengthen your financials, enhance your compliance with accounting rules, and implement best practices for all aspects of nonprofit financials, including accounting & financial reporting, governance & assurance, and tax compliance. Courses included in this program Not-for-Profit Certificate II - Tax Compliance Form 990 Preparation: Schedules Form 990 Preparation: Core Form Unrelated Business Income Tax (UBIT) Case Studies Maintaining Tax Exemption Not-for-Profit Certificate II - Financial Reporting Statement of Financial Position Statement of Activities Statement of Cash Flows Statement of Functional Expenses Financial Statement Note Disclosures for NFPs Interpreting and Analyzing Financial Statements Preparing Consolidated Financial Statements Not-for-Profit Certificate II - Governance and Assurance Aligning Mission and Strategy Budget Considerations for Not-for-Profits Ethical Issues in Not-for-Profits Performance Measurement for Not-for-Profits Applying the COSO ERM Framework Risk Assessment for NFP Spotlight your accomplishment online Successful completion earns a digital badge you can showcase anywhere on the web - including LinkedIn, your company's website or online resume. Your Certificate and digital badge information will be sent to you once you've completed the program. Build the practical, marketable skills you need by earning one of our popular Not-for-Profit Certificates.
Onpoint EBP Essentials
Available Until
Online
5.50 Credits
OnPoint EBP - Product Training OnPoint EBP is a cloud-based application designed to streamline your audit process using a unique plan profile that drives risk assessment, generates disclosures, and links directly to appropriate testing procedures and templates. The built-in collaboration tool streamlines documentation gathering, keeping important client data secure inside the engagement binder. Begin your journey and learn how to optimize employee benefit plan audits using OnPoint EBP - Created by Auditors for Auditors. Gain the knowledge to efficiently and effectively perform employee benefit plan audits that are within scope of the tool. Areas covered include: Complete the Plan Profile form to identify risk Use audit programs and testing templates Explain how diagnostics and guardrails are employed to guide you Identify the key activities than enable the completion and delivery of an engagement Discover the tools built into OnPoint EBP that enable and efficient file review Gain practical experience The practical hands-on exercise uses real-world examples, designed to give accounting professionals real-world knowledge and an understanding of OnPoint EBP processes and efficiencies.
PFP Practical Applications Certificate Program
Available Until
Online
13.00 Credits
About the Personal Financial Planning Certificate Program The Personal Financial Planning Certificate Program is a series of certificates covering the core areas of personal financial planning (PFP), including retirement, estate, risk management and insurance, and investment planning, and how tax planning relates to each area. PFP Practical Applications Certificate Program The PFP Practical Application Certificate is earned upon successful completion of the continuing education courses. It is an informative and engaging learning experience that will enhance your knowledge of personal financial planning. Part of the Personal Financial Planning Certificate Program, this certificate program is comprised of five courses, including four case studies, covering the clients' planning life cycle. You will learn to navigate the regulatory environment, understand the PFP standards, use fundamental concepts in a systematic planning process, and utilize your technical knowledge for the benefit of your clients. If you are seeking a thorough understanding of the planning process and your responsibilities as a planner with real-world application of how the PFP topics integrate with your clients life goals, this program is for you! This certificate includes the following courses: PFP Standards and Responsibilities PFP Regulatory and Fiduciary Landscape Personal Financial Planning Process Cash Management Strategies PFP in Practice - Putting It All Together, Part 1 and 2 If you are an active CPA desiring to obtain the PFS credential, the certificate program provides an alternative pathway to meeting the exam and education requirements. See aicpa.org/pfs for details. Enhanced On-Demand Format This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course.