CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
2024 Public Procurement Basics: Protecting the People's Money
-
Online
2.00 Credits
Based on an AICPA Enhancing Audit Quality study, 23% of all single audits subject to enhanced oversight were materially non-conforming with professional standards due to failure to properly test controls over compliance. This course will provide an overview of internal controls over compliance specifically related to Single Audits. We will discuss how to apply the concept of internal controls to various compliance requirements. Additionally, a common finding in the audits of governmental entities receiving federal grants is misidentifying controls and mistaking compliance for a control. That's why this course will also focus on identifying compliance versus controls over compliance.
Form 1120S - Preparation and Analysis
-
Online
2.00 Credits
This course provides an in-depth exploration of Form 1120S, the tax return form used by S corporations. Students will learn the intricacies of preparing and analyzing this form, including how to determine the taxable income of the S corporation, how to properly report and allocate income, deductions, and credits, and how to calculate the shareholder's basis in the S corporation. **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.
QuickBooks DESKTOP- Monthly Closeouts and Year-End Cleanups
-
Online
2.00 Credits
The process of closing out the books every month can make year-end accounting a breeze! But isn't this time consuming? Not when you know the steps to take monthly. We'll show you what to do in your QuickBooks Pro, Premier, or Enterprise as well as learn what you can do monthly to ensure a tax return that will stand up again an IRS audit. 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 2023 Securing Your Data: Practical Tools For Protecting Information
-
Online
4.00 Credits
Security is not optional, and yesterday’s security techniques do not minimize today’s security threats. Therefore, now is the time for you to tune up what you know about protecting sensitive data. This program will teach you the latest tools and techniques for securing your data, including encryption, virus protection, safe communications, electronic signatures, secure authentication, and more. You will also learn how to implement a practical, five-step approach to securing your PC and the questions you should ask your staff to ensure server-based information remains protected. Security failures, such as a breach of client or customer data, are costly – they can even drive your company out of business. So, what security tools do you need, and how should you use them to secure your sensitive data and systems? Can you afford to risk attempting to manage today’s threats using yesterday’s techniques? Participate in this program to learn how to identify viable and practical solutions to mitigating today’s security threats.
K2's 2023 Next Generation Excel Reporting
-
Online
8.00 Credits
New features in Excel provide tremendous opportunities to improve Excel-based operational and financial reports. For example, Data Models, Power Query, Data Analysis Expressions, Power Pivot, and many others can help you create more powerful summaries and schedules in less time than ever. Bundle these tools with some of Excel’s “legacy” features, and you have significant new opportunities to improve your Excel-based reporting environments. In this fast-paced seminar, you will learn about the importance of using Power Query to link data into Excel data models and how you can manage these data models to facilitate better and more efficient reporting. Additionally, you will learn how to incorporate Key Performance Indicators, Slicers, and Timelines into your reports to enhance the analytics and understandability of the data. Further, you will learn best practices to quickly and easily format your spreadsheets to give them a polished and professional appearance. This course should be at the top of your professional development list if you use Excel for any reporting process.
Business Federal Tax Update - Navigating the Current Tax Landscape
-
Online
8.00 Credits
Stay at the forefront of business income taxation with this essential course tailored for tax practitioners seeking to enhance their expertise. This course offers an in-depth review of the intricacies surrounding business income taxation, focusing on the latest developments for the current tax year. Dive into recent changes and updates within the tax code, providing you with a comprehensive understanding of the evolving tax landscape. Equip yourself to effectively navigate new regulations, guidelines, and strategies while assisting clients in optimizing their business income tax planning. This course was updated in January of 2024 with an additional speaker, Shelli Huston.
360 Budgeting: A Holistic Approach to Process and Solutions
-
Online
8.00 Credits
The budgeting process can be a time consuming and frustrating process for accountants. The constraints and pressures can lead to poor decisions in both the technical and human components. This series will offer solutions to the budgeting woes from both the big picture and in the details. Understanding and Preventing Budget Calamities 2 Hours - Accounting • Most of us lead or participate in the budget process at least annually. Inherent flaws exist in the standard budget building process that you can solved by recognizing them and committing to solutions. Building Flexible Budgeting Models: Walking Through and Crunching The Numbers 2 Hours - Accounting • We can all learn from others and improve our budgeting process by listening to our colleagues’ wisdom and experience. This session takes a unique review of the fundamental budget issues faced by all and walks through a detailed modeling process intended to generate discussion and best practices to improve your organization’s financial planning. Avoiding Budget People Issues: Managing Budgeting’s Soft Side 2 Hours - Accounting • Financial plans have a technical component and human component. We can resolve some of our budget issues by exploring the process’ human aspect. This session includes a case study that measures an individual’s personality type and then explores how to use our strengths and weaknesses to create to a better plan. Budgeting: Presenting and Communicating your Numbers 2 Hours - Accounting • Now that the budget is complete, how we communicate our plan is critical. this session reveals some key guidelines in budget presentation and will identify key problems in how people often communicate financial plans.
New Quality Management Standards: Resources - Expectations for Firms and Engagement Partners
-
Online
1.00 Credits
Leverage resources for optimal QM performance (bold) Managing a firm's resources to achieve the objectives of a quality management (QM) system involves planning, maintaining, scheduling, and allocating resources in ways that are best for each firm - but the system needs to use and leverage resources effectively. In this webcast, you'll gain a better understanding of how firms can design and operate their QM systems to appropriately manage resources - human, technological, intellectual, and financial. Managing resources is not only about the quantity available but also having the correct proportion of each resource to perform quality engagements. These revised standards strengthen an engagement partner's responsibilities for quality management at the engagement level and may positively change aspects of corporate culture. Second in a four-part webcast series (bold) This is the second webcast in a four-part series on the Auditing Standard Board's (ASB) new quality management standards. You'll take a deep dive into the resource component of the ASB's Statement on Quality Management Standards (SQMS) No. 1, A Firm's System of Quality Management (ital), and the engagement partner's responsibility for resources under Statement on Auditing Standards (SAS) No. 146, Quality Management for Engagements Conducted in Accordance with Generally Accepted Auditing Standards (ital). Attendance in each webcast in this four-part series will earn you one CPE credit. You can participate in one or all based on your interest in the topics. A rebroadcast of this webcast is scheduled for Dec. 8, 2022, at 2pm ET.
Thrive Amidst the Chaos - 3 Steps to Increase Your Energy and Learn to Dance in the Rain
-
Online
1.20 Credits
Are you running around with a fire extinguisher permanently strapped to your back? Do everyday crises run your life, both at work and at home? Do you find yourself consistently taking care of everyone else with no time left to take care of you? In this session, we dive into controlling your chaos and managing your energy. Make no mistake, this isn't your father's time management class. It’s an energy management class developed on behalf of and with tired, frustrated, and burned out HR professionals like yourselves! If you find yourself drained and drinking far too much coffee, this is the session for you!
Self-Rental Real Estate: Passive Activity & Section 199A
-
Online
2.00 Credits
This program presents a detailed analysis of the self-rental passive activity rules, including forms reporting examples and integrates them with the flow-through entity rules related to self-rental. 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 Business Writing: Professional & Effective Emails
-
Online
2.00 Credits
Good writing is good business. Studies show that the average business worker receives 121 emails per day. That's a lot of emails. Are your emails effective? Are they being read? Are they professional and tone-smart? In this course, you will learn techniques and skills to get your emails to stand out and improve their effectiveness and professionalism.
Surgent's Successfully Completing an Income Tax Return for a Trust or Estate -- Form 1041
-
Online
2.00 Credits
Some of your clients have estate plans that provide for testamentary trusts. Other clients make gifts to irrevocable trusts during their lifetime. And some will die with probate estates. Therefore, you should have a basic understanding of how the income tax applies uniquely to trusts and estates. For example, "distributable net income" (DNI) is a trust-only concept that is essential to understand. Plus, the deductions for fiduciary fees, charitable deductions and certain miscellaneous deductions (such as investment advisory fees, and attorney/accountant fees) are treated differently than for individual taxpayers. However, with a decent understanding of the basic income tax and net investment income tax (NIIT) rules, you can add significant value to your clients.This course qualifies for IRS credit.
Surgent's Top Business Tax Planning Strategies
-
Online
2.00 Credits
Tax planning for 2024 is largely based upon legislation contained within the Inflation Reduction Act and the SECURE Act 2.0, both enacted in 2022, that offer new planning options and challenges for businesses in 2024. There are, however, other business tax changes in 2024 that result from different pieces of tax legislation, IRS pronouncements, and court cases that need to be taken into account from a planning perspective. This program analyzes the new opportunities and challenges that these tax changes offer to businesses and their owners that impact 2024 and sometimes later years.This course qualifies for IRS credit.
Surgent's Federal Tax Update
-
Online
4.00 Credits
Both businesses and individual clients face major changes as a result of new legislation, and tax professionals face the considerable challenge of delivering effective planning advice and services to address this myriad of recent developments. This course addresses this challenge and also encompasses the latest cases and rulings applicable to individual and business clients. Continually updated to reflect enacted legislation. Please Note: Due to content overlap, it is recommended that this course NOT be taken together with BIT4.This course qualifies for IRS credit.
K2'S 2022 Artificial Intelligence For Accounting And Financial Professionals
-
Online
4.60 Credits
Artificial Intelligence (AI) is no longer just a theoretical concept! Instead, AI is a practical tool available today to help you address and solve real-world problems. In this course, you will learn about the fundamentals of AI and how you can put this amazing technology to work today to help you and your team work more efficiently and effectively. Participate in this course to learn about the fundamentals of AI and specific types of problems AI can help you address. You will learn about AI features available in everyday applications – including Excel – and how you can use these features in situations such as detecting fraud and identifying potential errors in transactions. You will also learn how AI is changing how accounting and financial professionals work, both today and in the future.
Audit 202: Applying Audit Risk to the Detailed Audit Plan
-
Online
2.00 Credits
Best Practices for Identifying and Evaluating Audit Risk - Linking Risk to the Detailed Audit Plan will emphasize the key concepts and best practices that drive a thoughtful risk-based approach to forming an opinion on the financial statements. Properly identifying, assessing, and responding to risk through a detailed audit plan is critical to an effective and efficient financial statement audit. Note: This course is recommended as a part of a 16-hour audit skills curriculum for experienced staff, while it is also appropriate for anyone who has the need to better understand how to link risk assessments to the detailed audit plan. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Combatting Sexual Harassment in the Workplace
-
Online
1.00 Credits
This presentation will review what sex harassment is under the law, company compliance obligations, and describe how promoting a positive company culture can prevent sexual harassment in the workplace.
The Gift of a Challenging Audience: How to Connect and Engage With the Rebels in the Room
-
Online
1.50 Credits
Every presenter has to deal with a difficult audience or audience member at one time or another. Professionals, however, because of topics or situations that are inherently uncomfortable, or because of mandated/resistant audience members, will face these audiences more frequently. It can be difficult to get a resistant audience/member to resonate with your message, but if they leave angry, uninspired, unmotivated or unlikely to act on your call to action, you don't get the results you need or want.
Introduction to Governmental Accounting
-
Online
2.00 Credits
Governmental accounting is very unique. This course will introduce the financial reporting basics for governments, including fund accounting and the modified accrual basis of accounting. Attendees will analyze the layouts of the fund financial statements as well as the government-wide financial statements. The course will also cover the concept of component units, Management Discussion & Analysis (MD&A), and the Annual Comprehensive Financial Report.
Lessons on Fraud Prevention from Sam Bankman-Fried's Crypto
-
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.