CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Payroll Essentials: Fringe Benefits: Taxable or Not?
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Online
2.00 Credits
Fringe benefits are just another way of paying your employees. Do you know how to correctly track fringe benefits, as well as apply and report the various withholding tax rules for those fringe benefits? The IRS says fringe benefits must be included in and reported as a part of employee pay, but with any good tax law, there are always exclusions to that rule. Knowing how to handle fringe benefits can be complicated, especially in an area that changes on an annual basis. Attendees will leave with an understanding of what the requirements are around fringe benefits, what constitutes a fringe benefit, and whether it is taxable or not. We will also explore the evergreen areas of reporting S-Corp Shareholder Health, HSA, and when cash is not taxable compensation. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
AI & You
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Online
1.00 Credits
Every organization today is facing an onslaught of pressure to master Artificial Intelligence “AI” strategies across their enterprises. Never before have we witnessed such a steep expectation for how a “technology” can transform a business, and never before have we been expected to leverage a technology so quickly and so completely. There is no denying AI presents perhaps the opportunity of a lifetime to transform and improve operations, but to date few plans or roadmaps on how to unlock the promise of AI exist. In this class, Steve Cadigan, a globally renowned future of work expert, will present a practical plan for how you can build your own AI strategy, and how you can thrive in the AI revolution. Steve will show present a roadmap of how to build your confidence with AI to address this massive change management challenge.
An Exceptional Leader C.A.R.E.S.
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Online
1.00 Credits
This session will teach leadership principles to transform a workplace into a healthy & supportive environment. By improving organizational culture, mental health conditions will improve, & burnout potential is minimized. An unhealthy workplace results in failure to attract and retain top talent. Leaders can be instruments of change. The C.A.R.E.S. approach offers leadership principles that will improve your workplace. Symptoms are hidden at work. Your employees are hurting, and you can help. If you care for your people from the bottom of your heart, you will be amazed at what it does to your bottom line.
Ethics in Communicating & Reporting
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Online
1.00 Credits
This course on ethics in communication and reporting covers essential topics to ensure integrity and professionalism in our interactions. We begin with the fundamentals of ethical communication, emphasizing the importance of honesty, transparency, and respect. We then explore four must-have communication skills crucial for effective and ethical exchanges. The session also provides practical application steps on how to improve these ethical communication skills in daily practice. Finally, we discuss the problems associated with unethical behavior in reporting and communication, highlighting the potential consequences and the importance of maintaining ethical standards to build trust and credibility.
The Controllership Series - The Financial Close Process
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Online
1.50 Credits
A common challenge for the controller role is in closing the month-end and period-end books in preparation to issue financial statements. This duty requires precision, timing and efficiency. In today’s digital world, many organizations have access to financial accounting software that will assist with the steps in the financial close. However, even with this aid it is critical the accountant understand the various steps for the close process and how they inter-relate to other accounting processes. This course gives you an insight into the inter-relationships between many processes that impact the financial close. The closing process has traditionally been a slow one with many companies taking two weeks to close its subsidiary’s books and another two to three weeks to roll up and consolidated the results. With the introduction of technology much has been done to help accelerate that process with integrated enterprise resource planning systems and general ledger and consolidate software. Within this segment we will discuss the elements of the financial close and also important concepts to assist the controller in accelerating their close timeline. This includes addressing all functional areas of the close including payroll, invoicing, payables, inventory, cash, and the general ledger. We will also discuss important concepts of ensuring your financial close is accurate by discussing bank reconciliations, overhead allocations, bad debt reserves, unpaid wages and accruals for vacation time, account reconciliations, deprecation and overall financial statement review. Note: This course does not address utilizing technology in the financial close. Its focus is to understand the varied procedures involved in the financial close whether or not technology is utilized.
Preparing to be a Forensic Accountant - Focus on Digital Forensics
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Online
1.80 Credits
Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct. Forensic accountants apply a range of skills and methods to determine whether there has been financial reporting misconduct. Financial forensic engagements may fall into several categories. For example: Economic damages calculations, whether suffered through tort or breach of contract. Post-acquisition disputes such as earnouts or breaches of warranties Bankruptcy, insolvency and reorganization Securities and tax fraud Money laundering Business valuation Computer forensics/e-discovery This session is designed to delve into further investigative procedures used including digital forensics. Future sessions will focus on computer forensics, network forensics and mobile forensics.
Excel - From a Blank Sheet to a Finished Workbook
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Online
2.00 Credits
Have you ever opened a blank workbook in Excel and just stared at it, wondering where to begin? Or, do you spend most of your time just formatting cells to make your spreadsheet look pretty? Or, do you just wonder if there is a better way to create your spreadsheets? This course is designed to take you from a blank worksheet to a completed report. Our example will be a financial statement but you can use the knowledge gained in the course and apply it to your specific job function. You will learn to import data instead of manually entering it. Learn that you can use functions and formulas to build calculations that will eliminate the need to manually manipulate your data. Our goal is to make sure you have all the information needed to build reports without having to manually enter it every month. You will learn techniques to use your data to build your reports. This will include building formulas that are flexible with your changing data. You will learn techniques to validate your report calculations so you can improve the accuracy of your reports. You will also learn how to quickly format reports and techniques that allow you to efficiently change the format. Lastly, you will learn how PivotTables can provide a more dynamic reporting option instead of using pre-defined report formats. Obviously, we will be covering a lot of ground, so to enhance your learning experience all examples will be provided to each participant along with instructions. This will allow you to follow along and use as you apply your new knowledge to your spreadsheets. This session is presented using Excel 2019/Office 365. Regardless of the version you are using, 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.
Risk Assessment Under SAS No. 145
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Online
2.00 Credits
Get familiar with SAS No. 145 (bold) In October 2021, the AICPA Auditing Standards Board issued Statement on Auditing Standards (SAS) No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement. SAS No. 145 does not fundamentally change the key concepts underpinning audit risk. Rather, it clarifies and enhances certain aspects of the identification and assessment of the risks of material misstatement to drive better risk assessments and, therefore, enhance your audit quality. Hear from members of the Auditing Standards Board's risk assessment task force as they help you learn to navigate SAS No. 145 and examine new and updated concepts including: A new definition of significant risk New guidance on maintaining professional skepticism Revised requirements to evaluate the design of certain controls Separately assessing inherent risk and control risk Revised requirements regarding audit documentation New guidance on scalability
Surgent's Use the Data Model to Build More Powerful PivotTables
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Online
2.00 Credits
Do you love PivotTables? Of course, we all do! Traditional PivotTables are incredible, but they do have limitations. If you have ever encountered one of these limitations, you'll be excited to learn that by using the Data Model as the source for PivotTables, you'll be able to bypass many of the restrictions that exist with traditional PivotTables. The data model (also referred to as Power Pivot) is included in Excel 2016+ for Windows and available as a free download for previous versions (excluding Excel for Mac). Using the data model enables you to build PivotTables that were previously not practical. If you frequently build PivotTables and would like to do more with them, you'll want to understand how to use the data model (Power Pivot) to enhance your reports. Note about Excel versions: Power Pivot is not available in all versions of Excel, including Excel for Mac. If you would like to see if Power Pivot is available in your version of Excel, visit the Microsoft site.
2024 The Preparation of Form 706 and 709 - Line-by-Line
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Online
4.00 Credits
Navigating the challenges of estate and gift taxation can be overwhelming for practitioners, especially those lacking extensive experience in this field. In this comprehensive course, participants will undergo a practical exploration through the preparation of the Federal Forms 706 and 709 - line by line. Through hands-on instruction, attendees will gain invaluable insights into the complexities of tax compliance, equipping them with the skills and confidence needed to seamlessly integrate estate and gift tax preparation into their practice. With a focus on practical application, this course offers participants a unique opportunity to master the preparation of crucial tax returns, enhancing their professional expertise and strengthening client service offerings. From a detailed overview of the Federal Forms 706 and 709 to insights on complying with "Portability" and navigating postmortem estate planning issues, attendees will emerge with a newfound proficiency in estate and gift tax preparation, ready to excel in their practice. **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.
Revenue Recognition, Financial Instruments, and Leases
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Online
1.00 Credits
Understand FASB's important accounting and reporting areas: financial instruments and leases. Learn to assess and implement the new standards and guidance that are applicable to your practice.
5 Ways Your Onboarding Process Fails to Engage and Retain New Hires
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Online
1.00 Credits
According to the Gallup Organization, only 10% of employees believe that their organization does a good job onboarding new employees. This means most organizations are overlooking this crucial phase of the employee lifecycle, which not only includes the often-neglected pre-boarding stage but also the continuous efforts to reduce uncertainty, bolster excitement, and foster connections for their new recruits. By streamlining these processes and crafting impactful moments from pre-boarding through the initial weeks, HR and Business leaders can significantly enhance efficiency, foster trust, and establish a foundation of psychological safety for years to come. In this session, attendees will discover strategies and resources that craft a holistic onboarding experience, mitigating risks like employee ghosting, and paving the way for heightened engagement and retention.
Top Employment Tools to Protect Your Business and Recommend to Business Clients
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Online
1.00 Credits
Overview of the most important labor and employment policies and practices that every business should have. The review will go over confidentiality agreements, arbitration agreements, restrictive covenants, training, and severance agreements, as well as compliance issues related to each of them.
Safety Synergy: Uniting Elements for a Secure Workplace
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Online
1.20 Credits
Creating a culture of safety in a workplace requires attention in many different areas. We will bring these areas into focus and provide attendees with information on how to make their individual workplaces safer for everyone.
Exploring the New Lease Accounting Standard
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Online
2.00 Credits
It's a whole new world for lessees under ASC topic 842. This program will dive into the new standard on leases and its impact on every size entity, review effective dates, and address what you need to know now. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Small Business Risk Avoidance
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Online
4.00 Credits
Enterprise Risk Management for SMEs
Mock CPA Exam - Virtual
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St Louis
0.00 Credits
For many candidates taking the CPA exam can be one of the biggest obstacles when transitioning into the profession. Often candidates are not sure if they have studied enough or focused on the relevant areas for each section. In order to help, Surgent has offered MOCPA student members and CPA exam candidates a means to best prepare and study for the exam. MOCPA is pleased to offer a FREE CPA exam simulation of the exam section of your choice. Don't miss this unique opportunity to experience the CPA exam and to receive your test results onsite. Questions are laid out according to the Uniform CPA Examination Blueprints. Click here for the most current version. Surgent CPA Review has offered to assist and guide CPA candidates through a 4-hour session where they will be immersed in an exam taking environment and walk away with insight on areas of focus for when you take the real thing! The goal is to simulate the environment and format of taking the CPA Exam, using actual m/c questions and simulations. Students who register will be able to select the exam portion of their choice and receive feedback. At the conclusion of the Mock Exam, candidates will receive their Exam ReadySCORE along with a diagnostic report showing areas of strength and weakness which are aligned with the CPA Exam Blueprint. Time: 12 p.m. to 4 p.m. Live simulation will begin at 12 p.m. and conclude at 4 p.m.Advance registration and selection of the exam section of your choice is required. The email address that you use to register for this event will be used by Surgent to set up simulation. This will expedite the start of the simulation and provide you proper access. For any questions, please contact Liz Schaetzel at (314) 392-5834 or lschaetzel@mocpa.org.
Taxation of Property Transactions - Tax Staff Essentials
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Online
4.00 Credits
A fundamental understanding of the taxation of business property transactions is essential to any tax practice. This course prepares tax professionals to handle the tax effects of common property transactions, including like-kind exchanges and involuntary conversions. It also covers important property-related timing issues and planning opportunities that can lead to significant tax savings.
Audit 406: Auditing Revenue Recognition - Common Risks
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Online
2.00 Credits
Auditing Revenue Recognition - Grasping the Higher Risks and Special Audit Considerations will provide tips and techniques for obtaining sufficient and appropriate audit evidence to support conclusions related to accounting for revenues obtained from contracts with customers. Revenue recognition is presumed to be a significant risk for financial statement auditing purposes due to the increased risk of both fraud and error. Note: This course is recommended as a part of a 16-hour audit skills curriculum for supervisory or managerial auditors, while it is also appropriate for anyone who has responsibilities in auditing revenues. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Making Culture A Competitive Advantage
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Online
1.00 Credits
In the world of work today, nothing is more critical than Culture. If people are your competitive advantage, then culture is the best way to help your people realize a great destination. While many leaders and companies talk a lot about culture, few take the time to really plan, build, and invest in a great culture. Today, the world of work could not be more challenging, and the changes that we are seeing in the workforce, such as the rise of remote workers and increasing turnover, are adding to the complexity. Now more than ever, Culture must become your competitive advantage. In this course, you will learn about the key macro changes in the workforce and what some leading companies and leaders are doing to create amazing cultures and high-performing organizations. From LinkedIn to Patagonia to Eventbrite, you will learn from some top organizations ow they have successfully leveraged culture. You will learn what Culture is and can be, and you will learn what culture is not. As you set sail in 2024 and beyond as a leader, you will benefit from this class and learn how to make culture your competitive advantage. Your teacher for the class is Steve Cadigan, whom many credit for being the architect of LinkedIn's world-class and groundbreaking culture.