CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
401(k) Audit Basics, Part 3 - Distribution Testing, Investments and Audit Wrap-up
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Online
2.00 Credits
Distribution testing, investments and audit wrap-up (bold) Employee benefit plan audits are quite different from corporate audits and require an understanding of the unique audit areas specific to plans. Part 3 of the 401(k) audit basics series addresses distribution testing, investments and audit wrap-up, including: The various types of plan distributions and benefit payments Types of plan investments and the related disclosures ERISA Section 103(a)(3)(C) and non-Section 103(a)(3)(C) audits and the common issues and errors typically seen in these areas Wrapping up the audit Common issues and errors seen in these areas
The Bottom Line on the New Lease Accounting Requirements
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Online
4.00 Credits
FASB ASC 842, *Leases* explained Understanding lease fundamentals is essential to applying FASB lease requirements appropriately. As such, you'll delve into key concepts that define what a lease is, as well as basic lease accounting topics, such as: Contracts containing leases Lease classification Amortization of the right-of-use asset Impairment considerations Lease presentation and disclosure requirements Comprehensive examples and case studies will guide you through approaches to help you adopt accounting guidance for FASB ASU 2023-01. You'll also review the presentation and disclosure requirements, and other topics, including: Lease versus non-lease components Sales-type lease Direct financing lease Operating lease Lease terminations
Individual Income and Tax Compliance Annual Update
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Online
4.00 Credits
The most pressing tax matters affecting individuals, estates, and trusts in 2023 [bold] With so many tax developments that come up during the year, it's hard to stay on top of every salient issue. In this all-new-for-2023 course, learners get a tailored list of updates that highlight only the most pertinent issues concerning individuals, estates, and trusts from the past year. Insights to study before tax season [bold] Learners are provided with in-depth explanations of budding issues that their clients may face. From the treatment of non-fungible tokens (NFTs) as collectible property to the deductibility of certain medical care expenses, course materials dive into the latest IRS pronouncements and case law to help practitioners serve their clients. Developments include: 2023 rate tables Taxation of fringe benefits A U.S. Supreme Court decision on IRS summons Expanded clean-energy credits Treatment of NFTs as collectibles Deduction substantiation for cryptocurrency donations Medical care expense deductibility
Streamlined Excel Reporting Series Session 2: Working with PivotTables
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Online
2.00 Credits
This is part 2 of a 4 part series. This session begins by comparing the formula-based reports we built at the end of the Excel for Accounting Professionals series to PivotTables. We'll dig into the details between these two report types so that you are comfortable applying them to specific workbooks. In this webcast, we create two versions of many reports, one version with formulas and the other with PivotTables. With this interactive practice, you will be comfortable replacing formula-based reports with PivotTables when appropriate.
Financial Storytelling: The Key to Growing Your Organization
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Online
2.00 Credits
Complex financial information into memorable stories Are you responsible for presenting financial information to your organization? If you're a CEO, CFO, financial analyst or a manager needing to communicate financial information in an influential way, this webcast will give you the necessary tools to tell more effective stories with your financial data.
Leases: Mastering the New FASB Requirements
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Online
8.00 Credits
FASB ASC 842, *Leases*, standards decoded By learning essential information about lease accounting requirements, you'll understand the core principles of the standards and how to apply them. You'll explore topics, such as: Identification Recognition Measurement Presentation and disclosure requirements Deliberate application of lessee accounting model You'll also learn about classifying leases, the amortization of the right-of-use asset, and the interest on a lease liability. Additional topics include: Short-term leases Purchase options Variable lease payments Sale and leaseback transactions Leveraged leases
Audits of Employee Benefit Plans Subject to ERISA
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Online
8.50 Credits
Perform EBP audits confidently and effectively Auditors require proper skills to perform EBP engagements effectively. Tap into ways to plan and conduct audits and comply with professional standards while maximizing efficiency. Learn the complete audit process - from engagement acceptance to reporting in this all-new webcast. Employee benefit plan (EBP) audit engagements are continually scrutinized by regulators and peer reviewers due to the history of noncompliance with applicable professional standards. Join us to review additional considerations when auditing the various types of EBPs to avoid common compliance issues.
2024 State and Local Government Audit Planning Considerations
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Online
2.00 Credits
**Enhancing governmental audit quality** Join the Governmental Audit Quality Center for a comprehensive webinar designed to equip you with crucial insights into audit and accounting developments pertinent to state and local governments (SLG) financial statement audits. This session covers the following key topics: Current developments affecting SLG audits and strategic planning considerations Recent updates on audit, accounting and ethics standards Identification of emerging practice issues and high-risk areas Other pertinent developments shaping the landscape Perspectives from practitioners specializing in this domain
Next Steps Series - Inclusion: Building a Sustainable Culture of Diversity
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Online
1.00 Credits
There's a perfect storm going on. We've got the new economy, a new generation coming online, and we have LinkedIn pulling people away from us and bringing them to us. Also, there are ethical issues. All of these issues surround and apply to the issue of diversity. Simply put, diversity is the mix of people you have in an organization, Inclusion is how you integrate and manage them. In the "New Normal" world of the modern economy, having a culture that encourages the full participation of all people on the team is a real competitive advantage. This fast-paced course updates one's strategic view of the world of Diversity and Inclusion and applies it to the specialized world we work in.
Streamlined Excel Reporting Series Session 3: PivotTable Wrap-Up and Web Data
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Online
2.00 Credits
This is part 3 of a 4 part series. In this session, we finish our PivotTable discussion by examining various ways to present report values, discussing the subtly of properly sorting a recurring-use PivotTable, and covering numerous filtering options, including slicers. Next, we explore the lookup function, which is designed specifically to retrieve values from PivotTables. The webcast concludes by transitioning to data acquisition techniques, and we'll retrieve data, including stock quotes from perhaps the largest external data source of all, the World Wide Web.
ERISA Plans: Planning and Reporting
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Online
2.00 Credits
Planning makes perfect Learn to navigate the new auditing standards and revised auditor and client responsibilities in this all-new webcast. Join us to brush up on your 401(k) audit and reporting best practices to remain ERISA compliant. After diving deeper in this webcast, you will be better equipped to: Understand client needs Determine materiality Perform risk assessment procedures Identify key differences between standard and modified audit reports
Conducting a Remote Audit
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Online
4.00 Credits
Understand the basics of remote auditing and how it can be used in your engagements Remote auditing has become increasingly popular in recent years. Learn how to apply auditing standards to real-life examples of remote auditing in this all-new webcast. Join us to explore ways to overcome the challenges of remote auditing and conduct efficient engagements for your clients.
Controller Series: Communicating for Connections with Coworkers, Customers, and Stakeholders
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Online
1.00 Credits
How you communicate with your internal and external customer can make or break your career! We all know how to talk, but how do we make sure we are really connecting with others? This course will discuss different personality styles and demonstrate the different ways to communicate information to them. See how recognizing their personality style(s) can turn communication breakdowns into breakthroughs.
Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know
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Online
4.00 Credits
The effective date of FASB ASC 606, Revenue from Contracts with Customers is upon us (bold) Do you know which contracts are within the scope of the standard and when revenue should be recognized? This webcast addresses the requirements of FASB ASC 606's five-step process for recognizing revenue: 1) Identifying a contract with a customer 2) Determining the performance obligations 3) Determining a transaction price 4) Allocating a transaction price 5) Recognizing revenue
Unique Audit Considerations in Defined Benefit Plans, Health and Welfare Plans and ESOPS
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Online
1.00 Credits
Elevate your ERISA expertise Prepare yourself for audits involving unique or less common employee benefit plans (EBPs) with information provided in this all-new webcast. Join us to gain valuable knowledge about planning, performing, and documenting these types of audits, and identify requirements when using the work of a specialist.
Re-Defining the Face of Finance -- How to Be Future-Ready
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Online
2.00 Credits
**Navigating the future of finance** The profession is changing, and the scope of finance work is expanding rapidly. Finance professionals are moving beyond the boundaries of traditional roles to connect the dots, provide insights, generate and preserve value across the organization. Interactions with finance leaders around the world highlighted critical factors and proficiencies that will not only shape the future of finance but are deemed necessary to the evolution and advancement of the profession. To be successful in the future of work, finance must also: Adapt to new and changing roles Master digital transformations Foster business partnering Integrate sustainability and ESG objectives within the evolving workplace. Join this webcast to discover how you, and your organization, can address these challenges and be better equipped for the future of finance.
Thanks for the Feedback - Lessons in Giving and Receiving Feedback
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Online
1.00 Credits
Feedback is essential to development (bold) Whether we realize it or not, we are constantly giving and receiving feedback. Sometimes we dread it or dismiss it. But even if feedback is ill-timed, unfair or downright mean, we can use it for growth.
Preparation, Compilation, and Review Engagements: Update and Review
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Online
4.00 Credits
If you supervise preparation, compilation, and review engagements, this course is designed to assist you in adhering to professional standards, informing you of the latest developments and pertinent issues relevant to these engagements. Gain insights into the U.S. business economy, peer review practices, FASB updates, and various aspects that influence preparation, compilation, and review engagements.
Streamlined Excel Reporting Series Session 4: External Data and PivotCharts
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Online
2.00 Credits
This is part 4 of a 4 part series. This session continues the discussion about external data and digs into the details for retrieving data from other sources. We'll pull data from an Access data base using Microsoft Query. You'll learn how to retrieve data from simple text files as well, and how to prepare data for use with Excel. This webcast concludes by examining several data visualization tools in Excel, including PivotCharts.
Next Steps Series - The Next Generation: A Different Take on the Generations
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Online
1.00 Credits
With rapidly shifting demographics, the very nature of the Human Capital we depend on is shifting. Most "Generational" discussions focus on the differences of discrete groups within our population, and the result can be somewhat divisive. This program has a different focus - a more inclusive look at the generations, with a focus on communication methods to bridge the gaps. With the overall size of the millennial cohort in the workforce, this presentation spends a majority of its time on communicating with Millennials.