CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
The Controllership Series - The Future Role of the Controller Part 2
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Online
1.50 Credits
This is a two-part series that discuss new trends and concepts the financial controller should begin to execute in order to truly become a valued member of the senior leadership team. The rapid pace of the evolving technological landscape has promoted changes in how accountants and financial professionals focus attention on strategy and modernize their roles to leverage digital technology. There is increased demand for enhancing flexibility into finance cycles and initiating real-time reporting and insights. These are the core attributes that will assist in transforming the work that controllership function performs. Is the financial controllership prepared to meet future business demands? The IMA® (Institute of Management Accountants) and Deloitte’s Center for Controllership aimed to better understand the current state of controllership and expectations of future demands for controllers and accounting professionals. They conducted a survey in late 2022 and identified several trends. The survey takes a look at how prepared controllership is to meet future business demands. It also highlights some insights for leaders to consider that may increase their preparedness. It also identified areas of additional insight and questions to answer on the controllership transformation journey. In this segment, we will go through numerous concepts in detail.
Introduction to Forensic Data Analytics
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Online
2.00 Credits
In this introductory course, you'll learn the fundamentals of integrating forensic data analytics into your anti-fraud risk management program. We will cover key definitions, use cases, methodologies and some of the leading innovations and techniques driving this ever-evolving field of "finding hidden money."
Introduction to Governmental Accounting
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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.
Excel - Functions and Formula Shootout
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Online
2.00 Credits
Are you aware there are 470+ formula functions in Excel? Do you realize that they add new functions in every major version of Excel? Did you know that Microsoft adds new functions throughout the year in the Office 365 version of Excel? Are you stuck using old or simple functions like SUM or ROUND? Do you want to expand your knowledge of the extensive function library in Excel? If these questions peak your interest in becoming an Excel function expert, this course is right up your alley. This past-paced course digs into some of the most powerful functions in Excel. Although we cannot cover 470 functions, we will look at over 20 functions that will allow you to create advanced calculations in your spreadsheets. Some examples are: VLOOKUP, IF, IFS, FORECAST, RAND, SWITCH, TEXTJOIN, UNIQUE, SUBTOTAL, IS, TEXT and more! We will also provide example files that will include all the functions used during the class. It's time to take your Excel spreadsheets to the next level. This session is presented using Excel 2019/Office 365. Most concepts covered in this course apply to all versions of Excel. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Treasury Circular 230 for EAs and Other Tax Preparers
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Online
2.20 Credits
Please join us for a discussion on Treasury Circular 230 and other ethical issues faced by enrolled agents and other tax preparers. In addition to covering the practice standards espoused by Treasury Circular 230, there will also be an overview of the applicable provisions in the Internal Revenue Code (IRC) and common law which will affect tax preparers. The discussion will conclude with other ethical issues, such as avoiding conflicts of interest, proper fee structure and maintaining competency. Also included will be case studies illustrating dilemmas faced by tax practitioners. **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.
Best Practices For An IRS Levy Or Wage Garnishment
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Online
1.00 Credits
You are likely familiar and/or have experience with IRS levies and wage garnishments. BUT - Did you know that there's a lot of technicalities and procedural requirements that go into issuing an IRS levy or wage garnishment that you can exploit as a practitioner? This program will focus on the basics of an IRS levy or wage garnishment along with breaking down common errors that IRS employees tend to make in the issuance of a levy and remedies that can be used to obtain relief from a levy or wage garnishment. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Providing Ethical Leadership: Learning to be the Best Version of Yourself
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Online
1.20 Credits
This course will examine certain qualities a leader must exhibit to set an ethical tone from the top.
Bumper Sticker Ethics v. Professional Ethics
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Online
1.00 Credits
Ethics is simple: Do no harm, just tell the truth, keep your word, and when in Rome do as the Romans do. For most people in most circumstances, these "bumper sticker" sayings provide helpful ethical guidelines. For accountants, however, ethics -- and especially, professional ethics -- can quickly turn into a tangle of ethical conflicts and competing rules. This workshop untangles some of these situations by working from ethical theory and practice. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Keeping Up with the FASB
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Online
2.00 Credits
This course will explore significant elements of the FASB's technical agenda, focusing on recent updates to revenue recognition and lease accounting standards. A Special Purpose Framework overview will be provided, which may reveal salient alternatives to U.S. GAAP for certain entities. 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 Essential Depreciation and Expensing Update
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Online
4.00 Credits
The "permanent" changes from the TCJA may stand like a lion in the pathway of change, but Washington has its own definition of permanent. Inflation adjustments and technical corrections are included within this deep analysis of the complex maze of rules dealing with depreciation, amortization, and sale of property. This course contains many examples and cases to illustrate the most important points of which CPAs need to be aware.This course qualifies for IRS credit.
Yellow Book Independence and Single Audit Fundamentals
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Online
4.00 Credits
This CPE course explains Yellow Book independence including the general requirements, requirements for auditors providing non-audit services and documentation requirements. This course also explains the basic elements of a Uniform Guidance compliance audit, including an overview of requirements, major program determination with examples, an understanding of compliance requirements and related internal control over compliance, sampling, and single audit reporting. 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 Excel Essentials For Staff Accountants
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Online
8.00 Credits
Staff accountants have specific needs when working with Excel – needs that are often not met by their existing Excel knowledge. Chief among these are the needs to quickly summarize data, prepare accurate and aesthetically pleasing reports, and create accounting-centric calculations for elements such as depreciation, amortization, and interest. By participating in this eight-hour session, staff accountants will gain the essential skills they need to maximize their efficiency and accuracy when working with Excel. This session begins with a quick overview of Excel best practices. It then progresses rapidly into discussions that address PivotTables, sophisticated formulas, Tables, formatting, and working with dates in Excel. Throughout the session, you will learn from accounting-centric examples to reinforce key learning points. In this session, you will learn in a “laptop-friendly” environment, and participants will have access to all the demonstration files used in the session. In sum, this seminar is a “must” for all staff accountants seeking to improve their efficiency and accuracy when working with Excel.
Individual Tax Fundamentals - Tax Staff Essentials
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Online
8.00 Credits
Basic, but not boring Newcomers to tax return preparation are exposed to the many topics that encompass individual taxation. Topics, discussed in an approachable format, include: Filing requirements and dependents Gross income inclusions and exclusions Adjustments to income Standard and itemized deductions Refundable and nonrefundable tax credits Tax computations Penalties Taking advantage of present opportunities for your clients' future Tax planning involves understanding a client's current situation to anticipate areas of future tax savings. You'll review common individual tax planning topics to better help clients prepare for their future. Decoding recent legislative changes for individual taxpayers You'll be able to provide your clients with the most current tax planning and tax-saving strategies for their tax plans. This course is updated for recent IRS guidance and legislation, including: IRS revenue procedures and notices SECURE 1.0 SECURE 2.0 Inflation Reduction Act
Surgent's Compilations, Reviews, and Preparations: Engagement Performance and Annual Update
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Online
8.00 Credits
Specifically designed for preparation, compilation, and review practitioners, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation, compilation, and review engagements. You will learn the ins and outs of applying SSARS No. 21, Clarification and Recodification, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-26 by the ARSC. In addition to SSARS 26, the entire suite of quality management standards is discussed. However, knowing the standards is not enough. You need to be able to effectively apply them. To support this, the course will review recent peer review feedback on SSARS engagements, providing insights on how to successfully apply this guidance. Not only will this course bring you up to date on SSARS requirements and guidance, but more importantly, it will provide you with practical examples and illustrations to help you effectively and efficiently perform these types of engagements. This course is intended to be your go-to reference for training your staff and managing your SSARS No. 21-26 services in compliance with professional, ethical, and technical requirements.
Surgent's Perplexing Financial and Economic Issues for the CFO/Controller
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Online
8.00 Credits
For CFOs and Controllers, the emergence of regulatory, fiscal, and monetary policy directly impacting their organizations' costs, competitiveness, and financing options, are causing them to understand the effect of shocks well outside of their control. The Dodd-Frank Act, health care reform, shortfalls in Social Security, unfunded pension liabilities, and deficit spending will all be explored relative to their impact on the CFO/Controller and your organization.
Surgent's Preparing Not-for-Profit Financial Statements
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Online
8.00 Credits
In order to prepare accurate and effective not-for-profit financial statements, professionals must have a strong working knowledge of the reporting requirements. Now is the time to obtain that knowledge! This course explains the requirements, illustrates how the requirements manifest in the financial statements, and clarifies options available to not-for-profits in applying the requirements. The course covers key accounting areas that affect not-for-profits, including revenue recognition, contributions, and leases. The course materials utilize a highly illustrative and innovative format, including over 30 focused exercises to provide an enhanced working knowledge of not-for-profit accounting and reporting.This course qualifies for yellow book credit.
The Best Federal Tax Update Course by Surgent
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Online
8.00 Credits
In this continually revised course, tax advisors will be fully updated on the most recent enacted legislation and IRS guidance, as well as major trends on the horizon with a view toward planning considerations. This update course is designed for all practitioners, both those working in public accounting as well as those in private industry, who need the latest information on tax changes. Please Note: Due to content overlap, it is recommended that this course NOT be taken together with BITU.This course qualifies for CFP credit.This course qualifies for IRS credit.
Walter Haig's Business Financial Health Checkup
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Online
8.00 Credits
This course fills an important need for both financial managers and accountants in the practice of public accounting by offering the tools to help ensure the future success of a business. Practical guidance for the effective use of benchmarking and analytical procedure is also provided. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Current and Upcoming FASB Issues
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Online
1.50 Credits
Keep up with FASB changes Learn about changes in accounting, including relevant pronouncements, exposure drafts, and projects. Identify recently issued FASB standards and guidance that cover broad and narrow issues and understand how to apply them. Learn about upcoming standards that will be effective in the near future.
Payroll Essentials: The Payroll Cycle of Life
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Online
2.00 Credits
Payroll is among the most common tasks an employer undertakes in the course of running their business. At its most basic level, payroll consists of an agreement between an employer and employee related to compensation for services. Once you pull back the curtain, there is so much more to payroll, including various kinds of compensation, payroll taxes and required reporting on various government forms. This course will provide a general introduction to the payroll cycle of life, including real life examples of how to process payroll, the withholding and payroll tax deposit regime, common payroll forms, and tips and tricks for tying it all together. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.