CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Auditing Inventory
Available Until
Online
2.00 Credits
Fully prepare yourself to perform an inventory audit. Understand the importance of knowing not only the types of products your clients manufacture, but also what goes into making those products - it's essential for you to understand how a company makes its money in order to effectively perform an audit. Gain knowledge about determining what goes into your clients' products and how those products are assembled. Explore inventory costing, observations, and other necessary audit procedures, as well as how using audit data analytics can improve audit quality in the inventory area.
Auditing Investments
Available Until
Online
1.50 Credits
To prepare for auditing investments, understand such terms as interest rate swaps, put options, and embedded derivatives, as well as the associated risks. Learn about the types of investments most commonly encountered and the terminology that goes with them. Explore the risks and the risk assessment process surrounding investments, and the specific requirements of the auditing standards and common audit techniques used to mitigate those risks.
Auditing Prepaid and Other Current Assets
Available Until
Online
1.00 Credits
Gain the knowledge necessary to successfully audit prepaid and other current assets. Understand that prepaid and other current assets represent smaller individual items but may be significant to the entity nonetheless. Learn how these accounts - commonly consisting of prepaid expenses that must be recognized on a pro rata basis and other assets such as investments, short-term notes, and industry-specific transactions (for instance, costs in excess of billings) -often require complex estimates.
Auditing Property, Plant and Equipment
Available Until
Online
2.50 Credits
Understand how the fairly straightforward accounting for property, plant, and equipment may have unusual or complex transactions, such as exchanges, capitalized interest, or saleleasebacks. Learn how to look for events or changes in circumstances that indicate an asset may be impaired and how to communicate with other audit team members about possible signs of impairment they might have observed in their audit areas. Understand how to carefully scrutinize the underlying documentation for fixed assets to be sure that the costs should be capitalized and not expensed. Be up to date with the new lease standard to understand the new accounting treatment of leases and the common auditing procedures involved. And appreciate the potential of audit data analytics in the property, plant, and equipment cycle. Use interactive exercises and case studies to practice applying effective and efficient procedures when auditing fixed assets.
Auditing Revenue Recognition
Available Until
Online
2.50 Credits
Learn how to plan and perform test work in audits that meet current and upcoming accounting guidance regarding auditing revenues. Focusing on revenue recognition and auditing revenue, understand how to identify the significant auditing considerations relevant to the forthcoming FASB ASC 606, Revenue from Contracts with Customers, and how to gather sufficient appropriate evidence.
Audits of 401(k) Plans
Available Until
Online
12.00 Credits
Tap into ways to plan and conduct 401(k) audits more efficiently and effectively! Because 401(k) plans make a popular option for employee benefit plans, auditors of employee benefit plans must have the proper skills to audit these plans. In this dynamic CPE course, you will work through how to audit a 401(k) plan and prepare financial statements that satisfy Employee Retirement Income Sercurity Act (ERISA) and SEC requirements. This updated course explains the differences between 401(k) audits and other employee benefit plan audits and outlines FASB Accounting Standards Update (ASU) No. 2015-07 and FASB ASU No. 2015-12, which continue to be hot topics this year due to the impact on accounting, reporting, and disclosures for employee benefit plans.
Bankruptcy, Insolvency and Reorganization
Available Until
Online
1.00 Credits
This course provides a high-level overview of bankruptcy and the roles of forensic accountants that work with bankruptcy engagements. Our overview employs three different scenarios to give learners a broad understanding of the field.
Basic Estate and Gifting Strategies
Available Until
Online
1.50 Credits
Estate planning is the cornerstone of any personal financial plan. An estate plan that is not coordinated with the overall personal financial plan may inadvertently derail other planning objectives. Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this course covers the correct application of estate planning strategies that can greatly enhance the client's personal financial plan. Estate planning strategies addressed in this CPE course cover a wide range of personal financial planning goals, including: Charitable giving Managing blended marriage situations Multigenerational transfers Wealth replacement. Part of most estate planning considerations, gifting strategies will also be discussed in this course.
Best Practices in Board Governance
Available Until
Online
1.00 Credits
The governing board of a not-for-profit (NFP) establishes the strategic objectives of the organization and oversees its management to carry out the organization's mission. Along with this responsibility comes legal and ethical obligations to the NFP. An NFP's governing body has liability for the NFP and, therefore, it is the final authority. No matter what the size of the organization, board members are expected to make reasonable and sound judgments when acting on behalf of the NFP. This CPE course provides an overview of procedures and policies which help maintain good governance and financial oversight by an NFP's board.
Blockchain Controls
Available Until
Online
1.00 Credits
Learn how blockchain comes into play in term of system and organization controls. This CPE self-study will help you understand how blockchain has the potential to radically transform auditing and assurance practice
Blockchain Evolution and Technology Concepts
Available Until
Online
3.00 Credits
Understand the history and evolution of blockchain and bitcoin, as well as the underlying mechanism of blockchain. Knowing the fundamentals of money and currency will reveal how bitcoin fits into the bigger picture. Gain knowledge of core components unique to blockchain and bitcoin for accounting and finance professionals, so you can have meaningful and relevant conversations with clients.
Blockchain Fundamentals for Accounting and Finance Professionals Certificate
Available Until
Online
12.00 Credits
Lay the foundation for your future as a strategic business partner within your organization and with your clients. With real-world literacy on blockchain and digital assets, you will be equipped with the foundational constructs behind blockchain and crypto assets, structure, and functionality, as you consider the value in implementing this technology into your own organization. Learn the characteristics of blockchain and digital assets, and identify opportunities and risks, as well as understand high-level technology concepts underpinning blockchain. Gain a deeper understanding of key concepts through animations of how blockchain works in everyday situations Take your career to the next level, while also earning CPE credit, by registering today.
Blockchain Opportunities Beyond Crypto Assets
Available Until
Online
2.00 Credits
Learn how transactions are conducted on blockchain, including the sending and receiving of crypto assets, transaction fees, UTXO versus account models, throughput, and settlement. This CPE course will help you gain knowledge about zero-knowledge proof with an animated video that highlights the mechanism and benefit of it. Observe useful application of blockchain in various industries, such as supply chain, health care, digital identity, financial services, accounting and auditing, and tax.
Blockchain and Virtual Currency Implications for Tax
Available Until
Online
10.00 Credits
As Bitcoin becomes more mainstream, the use of its enabling technology, blockchain, will become more pervasive. Already, blockchain has affected the tax services industry and will continue to do so. This CPE course gives context to blockchain technology, so you will know how to master current tax issues, anticipate new challenges, and create value for yourself and your clients. One of the series of learning programs created to help you gain an understanding of the importance and impact of blockchain on your clients and organization, this course will give you the knowledge necessary to advise clients and organizations that are or may be involved in transactions involving Blockchain/DLT. Beginning with foundational topics, moving to application, and culminating with a regulatory perspective, this course presents blockchain technology for tax professionals in a clear, accessible, and integrated manner. In this course, we will explore such topics as smart contracts, digital assets, private blockchain, governances, and taxation, as well as relevant principles, insights, and frameworks that will be valuable for tax professionals long after the completion of the course. Although, the focus of this course is distributed ledger technology (DLT), you will also learn how evolving blockchain technology will affect your clients and your practice area.
Blockchain for Digital Assets: Accounting for Digital Assets Under U.S. GAAP
Available Until
Online
1.00 Credits
Are crypto assets financial assets, a form of currency...or something else? Although the use of crypto assets (and the number of different types of crypto assets) is rapidly expanding, accounting guidance has not kept pace. This self-study CPE course will help you answer the question of what to do when your client is paid in Bitcoin, as well help you understand how to account for other transactions and investments involving crypto and digital assets under U.S. GAAP. Crypto asset accounting shouldn't be cryptic. With easy-to-digest key learnings and applicable real-world examples, this course will help you assess the rights and obligations associated with digital asset holdings, select the correct accounting treatment, apply relevant SEC rules and FASB standards, and more. You'll also learn what the AICPA is doing to lend clarity, and guidance, to this murky but important field.
Blockchain for Global Supply Chain
Available Until
Online
4.00 Credits
Blockchain is a new technology being used to drive corporate transparency. At the core, it is a ledger technology where everyone has a copy, and all transactions are verified before being replicated. In this course, we will take a look at three supply chain interactions and see how blockchain can be implemented to reduce errors, increase auditability, and drive collaboration. The focus areas will be on physical goods, from producer to retailer, digital products, and vendor relationships for royalty payments. In these cases, we will examine how to implement blockchain, determine success and failure factors, and various other implementation considerations. A special note will be spent on privacy, security, and certain regulations with regards to the same.
Budgeting Considerations
Available Until
Online
2.00 Credits
Budgeting can be more than just an annual exercise of putting numbers in columns. It has the potential to establish benchmarks, measure the organization's financial health from one year to the next, and determine priorities. It is intended to be a planning tool that reflects a not-for-profit organization's programs, mission and strategic plan. This CPE course offers you detail-rich examples and a case study that will help you turn budgeting into a positive planning process that can help your not-for-profit achieve its strategic goals and increase accountability in the budgeting process.
Budgeting Process
Available Until
Online
2.00 Credits
This CPE course explores decentralization, and cost, profit and investment centers. It includes the meaning of budgetary control which is about assessing actual performance against budgeted performance and taking corrective action when necessary. It explains feedback and feedforward control, which are two main types of control systems. Illustrations are included throughout this course to help with the application of the budgeting process.
Building Personal Resilience
Available Until
Online
1.00 Credits
In a rapidly changing world, resilience is an essential skill, no matter what role you hold. Having a high level of resilience will help you: Navigate the tough time; Improve motivation; Positively affect your overall happiness at work. This CPE self-study online course will provide you with a better understanding of your current level of resilience, so you can take steps to build your resilience and be your best self at work.
Building Trusting Relationships
Available Until
Online
1.00 Credits
Trust is a must-have for all good working relationships. Trust in those around you affects performance and happiness at work. Without trust, relationships and productivity suffer. This CPE self-study online course will provide you with essential information on the critical role trust plays in stakeholder relationships so that you improve communication, enhance collaboration, and achieve your objectives.