CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Adobe Acrobat Tips for Working with PDF Files
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Online
2.00 Credits
If you find yourself working with PDF files consistently throughout the day, this course will teach you how to review, annotate, format and organize PDF files more effectively and in less time. You will also learn how to use Adobe Acrobat for e-signatures to reduce document processing time significantly and enhance confidentiality. Adobe Acrobat has many features that you can take advantage of and this course will explain and demonstrate how to use them. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
How to Start a CFO Service
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Online
1.00 Credits
This Masterclass is a one-hour training to show accountants how they can grow their practice this year through CFO and business advisory services. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Teaching CPAs to be Better Thinkers
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Online
1.00 Credits
Designed especially for CPAs, this class is a practical call to action that provides CPAs with the tools and inspiration they need to be better thinkers. You'll learn habits and strategies you can use every day to dramatically improve judgment and decision-making. You'll learn how to break down mental barriers and alleviate mental fatigue. You'll achieve new levels of mental clarity, flexibility, and resilience. You will also benefit from better overall mental well-being and be more resistant to stress and burnout. Attendees leave as more powerful and confident thinkers and better communicators and problem-solvers. 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 Understanding Partnership Taxation: PTE Elections, 754 Elections, and Selling a Partnership Interest
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Online
2.00 Credits
Partnership tax law is always difficult. However, when certain transactions come up, not knowing how to handle them can be costly to clients and practitioners. In this course, we discuss several of these types of situations. We will explore the tax impacts of a PTE election and how a 754 election affects the inside basis of partnership assets. We will then examine those tricky look-through provisions on the sale of a partnership interest in order to properly calculate the tax implications.This course qualifies for IRS credit.
Surgent's Mastering Accounting for Income Taxes
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Online
4.00 Credits
Since its inception nearly 30 years ago, many have continued to struggle with applying the current model for accounting for income taxes, ASC 740. But this does not have to be you. This course will provide you with the basic knowledge necessary to understand the complexities of this challenging topic. Through discussions and use of exercises, this course will analyze the authoritative literature to provide a thorough understanding of such topics as deferred taxes, income tax expense, uncertain tax positions and other classification and disclosure requirements related to income taxes. We will also explore some specialized areas of income tax accounting, such as intra-period allocations of income tax expense and accounting for changes in tax laws and rates, and we will review proposed updates to ASC 740 disclosures on which the FASB is contemplating. In summary, this course is the place to be to enhance your accounting for income taxes IQ.
COSO's Internal Control Framework Essentials
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Online
4.00 Credits
COSO framework overview Gain an overview of COSO's internal control framework comprising five components and their related principles. Learn how to evaluate the control environment, risk assessment, control activities, information and communication, and monitoring activities at your or your client's entity. Through real-life examples, enhance your understanding of how to apply the framework as it relates to financial reporting whether you are an auditor or entity management.
2024 Annual Update for Governments & Not-for-Profits
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Online
8.00 Credits
We kick off this course with a look at the GASB standards that are effective this year including GASB 100, Accounting Changes and Error Corrections and GASB 101, Compensated Absences. We then move to the NFP side of the house with a look at the Accounting Standard Updates issued by the FASB that impacts nonprofit entities. Following that, we review the work of the Not-for-Profit Advisory Committee (NAC) and the projects they advise the FASB on. After the break, we will conduct a deeper dive into Yellow Book and Single Audit engagements. The course closes with a look at the significant changes in the 2024 Compliance Supplement, the changes to the Uniform Guidance and the common deficiencies identified by the federal agencies and peer reviewers. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Documenting Your EBP Audit: What You Need to Know
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Online
8.00 Credits
What you document matters Understand different parts of the employee benefit plan (EBP) audit process, and learn to think holistically about your level of audit documentation. Understand the appropriate level of documentation in the performance of audit procedures of employee benefit plans, which will involve testing items that are not typically tested in audits of other types of entities. Real-life examples Learn from real-life examples and solutions, guided by a former employee benefit plan expert panel member and someone who performs peer reviews. Work in templates to truly understand documentation in an EBP audit, and learn best practices for documentation to incorporate into your audits.
Surgent's Annual Accounting and Auditing Update
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Online
8.00 Credits
Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides a comprehensive review of recent standard-setting activities of the FASB and AICPA. In addition to providing a detailed review of SAS No. 145, this course will bring you up to date on FASB and AICPA standards issued over the past few years. The course also provides many hands-on examples and illustrations to help you apply the guidance in practice. In addition to a financial accounting update, the course will discuss what you will need to do differently as you adopt new audit standards 142-149 over the next few years, including a detailed review of the new audit requirements under SAS 142. The course will also cover the key changes related to SSARS No. 25. Finally, the course reviews the AICPA's quality management project. In summary, the course is your go-to source for all things A&A and will prepare you for your upcoming engagements throughout the rest of the year.
Surgent's Fiduciary Income Tax Returns - Form 1041 Workshop with Filled-in Forms
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Online
8.00 Credits
This course is designed as a comprehensive guide to the core concepts of trust and estate income tax preparation. The course explains the common terminology and complicated income tax rules of estates and trusts, fiduciary accounting, and an introduction to or refresher on preparing Form 1041. This practical, over 300-page manual is an excellent reference source for your practice, which begins with quite simple cases. Building upon that base throughout the manual, the course ends with two complicated preparation cases, one trust and one estate, each with filled-in forms.This course qualifies for CFP credit.This course qualifies for IRS credit.
Surgent's Industry Accountant Key Performance Metrics
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Online
8.00 Credits
This course will explore some of the most essential tools for measuring financial and operational success, as well as improving results. Appendices will be provided to give students hands-on applicable materials that can be utilized after completion of the course.
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.
The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent
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Online
8.00 Credits
This year practitioners need to keep abreast of tax changes affecting pass-through entities used by their business clients and employers, and this enlightening course delivers that information. You will learn invaluable strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. In addition, this course will discuss current trends and emerging issues, helping practitioners stay informed about relevant and significant topics that may impact their clients. Continually updated to reflect enacted legislation.This course qualifies for IRS credit.
Yellow Book: Staying Compliant With Government Auditing Standards
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Online
8.00 Credits
Based on Government Auditing Standards, 2018 Revision, this course is essential for auditors performing Yellow Book audits. It provides detailed information about conducting engagements in accordance with the Yellow Book and requirements related to independence. This course will increase your knowledge of the requirements and application guidance related to ethics, standards for financial audits, attestation engagements, performance audits, and more.
Fraud Busters: Controls to Prevent & Detect Fraud
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Online
2.00 Credits
This course investigates actual real-world fraud schemes and discusses what controls could have prevented the fraud from occurring, and what controls could detect and curtail the fraud scheme. The instructor speaks from experience, finding multiple frauds very early in her career leading to a career-long focus on fraud prevention and detection. 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 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.
Project Management: Planning Skills - Supervisors & Managers
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Online
2.00 Credits
As talent advance into supervisory roles they have to transition from being individual contributors to organizing a team to produce the results. However, most were never taught how to do the planning and scheduling to run projects because many of their leaders learned on the job as well. In this session we will borrow project management skills to teach a new supervisors and managers how to start making longer term plans to optimize the team. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Audit 103: Adapting to the Engagement - Complying with SSARS
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Online
2.00 Credits
Adapting to the Engagement - Differentiating the Requirements of Preparations, Compilations, Reviews, and Audits is a critical foundational course. A CPA may perform various attest services under relevant professional standards, including compilations, reviews and audits. Reviews and audits are also considered assurance services, providing either limited or reasonable assurance that financial statements are free of material misstatement. In addition, the CPA may perform non-attest services, such as bookkeeping or preparation of financial statements. CPAs must fully understand the professional responsibilities related to each of these varying levels of services, in order to effectively and efficiently satisfy engagement objectives. Note: This course is recommended as a part of a 16-hour audit skills curriculum for beginning auditors and attest providers, while it is also appropriate for anyone who has assurance responsibilities under the SSARS. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Microsoft 365 Deployment Bootcamp for Your Practice
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Online
4.00 Credits
Join us for an insightful presentation featuring John Higgins, a renowned technology advisor to the CPA profession, who has assisted many firms with Microsoft 365 (M365) deployment. Discover how to leverage the M365 suite of apps to unlock new efficiencies and opportunities within your firm. Don't miss this chance to supercharge your practice with cutting-edge tools! Whether you are a solo practitioner or larger firm, this "bootcamp" will provide you with an ROI many times greater than your investment to attend. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Accounting in the Wake of COVID-19
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Online
2.00 Credits
The COVID-19 pandemic has altered corporate and public accounting in ways we could never have imagined. This broad-based course will discuss accounting and auditing implications that have arisen as a result of the pandemic. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.