CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Surgent's A Complete Tax Guide to Exit Planning
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Online
2.00 Credits
When exit planning, it is important to weigh various issues, including tax implications, to achieve an effective management and/or ownership change. Many envision tax-free reorganizations being the most preferable structure to avoid capital gains tax, but the opportunities come at a cost to the seller. This course will provide a well-rounded discussion of the various strategies to consider when advising on exiting a business.
ACPEN: Advanced IT Audit & Real-World Testing
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Online
3.00 Credits
This advanced course focuses on executing IT audits in real-world environments. Participants will learn how to perform walkthroughs, design testing procedures, evaluate control effectiveness, and prepare audit-ready documentation. Presented by: Kevin M. Rockecharlie, CISAType: Live Webcast Replay
ACPEN: Cybersecurity & IT Risk for IT Auditors and Financial Auditors
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Online
3.00 Credits
This course equips financial and information technology auditors with an understanding of cybersecurity risks and their impact on financial reporting as well as cybersecurity best practices. Participants will learn to identify threats, evaluate controls, and assess risk using recognized frameworks, with a focus on audit implications. Presented by: Kevin M. Rockecharlie, CISAType: Live Webcast Replay
ACPEN: Fiduciary Accounting for Estates and Trusts
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Online
4.00 Credits
Financial accounting for trusts and estates is one of the least understood branches of accounting. It is not particularly concerned with recording income and expenses but is obsessed with determining whether receipts and expenditures are assigned to income or principal/corpus. This course will dive into this tricky area and provide a reporting guide for fiduciary accounting. Presented by: Doug Van Der AaType: Live Webcast Replay
ACPEN: AI-Enhanced Business Consulting for CPAs: Strategies and Tools
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Online
4.00 Credits
Does your firm have an interest in expanding its services beyond traditional CPA services? Do you have staff with the expertise to compete against non-CPA firms? Welcome to a course that will lead you through the maze of creating a successful Consulting Business Practice for your CPA firm. The course will help you understand where consulting business opportunities exist, what are the firm’s professional responsibilities, how to recognize the needs of the client and how the practice can be leveraged using AI. Presented by: James LindellType: Live Webcast Replay
ACPEN: Forensic and Fraud Interviewing Techniques and Skills
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Online
2.20 Credits
In forensic accounting, interviewing is used to obtain important information from witnesses and suspects. An important aspect is the ability of investigators to obtain accurate and reliable information from victims, witnesses and the suspects or any interviewee. The interview process is an essential part of information gathering for any investigation. The importance of improving the quality of the interviewing with the potential for visual recording of all interviews should be placed high on the agenda of all organizations across the globe. A properly conducted forensic interview can result in an extreme benefit regarding collection of information. The interviewer’s role is to develop a full understanding of the facts. There is a distinct difference between a forensic interview and a criminal interrogation. Typically, forensic auditors will not be involved in interrogations. The Canadian or U.S. forensic accounting profession does not have a standardized interview model to truly equip its professionals with the interview tools required to elicit confessions ethically. Majority of their skills are developed through experience, and not through a standardized model of training. This session focuses on various interview concepts and methods. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Better Business Writing: Improve Your Speed and Quality
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Online
2.00 Credits
Technology has given us many new writing tools, but they may just allow an inexperienced novice to turn out poor communications more quickly. Whatever your expertise level, this webinar will help you take your writing skills to another level, saving your time and making it far more likely your reader will read and understand your message. Presented by: John DalyType: Live Webcast Replay
ACPEN: Introduction to Single Audit
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Online
2.00 Credits
Single Audits are a critical area of focus within the profession and require a thorough understanding of the Uniform Guidance and its unique requirements for auditing federal awards. This course provides a clear, practical introduction to the performance and reporting standards that distinguish Single Audits from other types of engagements. Participants will explore foundational concepts, including internal controls over compliance, the structure and use of the Compliance Supplement, and the compliance requirements applicable to federal programs. The course also covers reporting considerations and the elements of a finding in a Single Audit. Designed for professionals new to Single Audits-or those seeking a structured refresher-this course equips participants with the essential knowledge needed to understand and navigate Single Audit engagements. The course has been updated to reflect the 2024 Uniform Guidance. Presented by: Melisa GalassoType: Live Webcast Replay
ACPEN: Advanced Cost Accounting: Eliminate Calculation Distortions
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Online
2.00 Credits
Organizations that use primitive costing methods make predictable mistakes, allocating too much cost to easy, high-volume "gravy" products and too little cost to difficult, low-volume "dog" jobs, putting an organization with inferior information at a significant competitive disadvantage. The secret to being the “smart competitor” is learning how to deal with overhead. This session will show you how to assign 16 key overhead categories. Whether you work in a wholesale, retail, healthcare, service or manufacturing business, you will find this session invaluable. Get your cost right, and you will be able to give the "dogs" to your competitors and keep the "gravy" for yourself. Presented by: John DalyType: Live Webcast Replay
ACPEN: 2026/27 Single Audit Update
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Online
1.00 Credits
Stay current on significant developments affecting Single Audits with this focused update on recent regulatory and professional guidance. This course reviews the 2024 Uniform Guidance overhaul, including the increase in the Single Audit threshold to $1 million and other changes impacting audit planning and execution. The course also examines Appendix B of the 2025 GAS/Single Audit Guide issued by the AICPA, highlighting updates that affect audit efficiency and compliance considerations. In addition, participants will receive updates on recent guidance issued through Office of Management and Budget (OMB) memoranda, as well as reporting-related changes, including the transition from the Federal Audit Clearinghouse's prior systems to SAM.gov-based reporting. This course is designed to help auditors understand how these developments affect Single Audit requirements and what to watch for as expectations continue to evolve. Presented by: Melisa GalassoType: Live Webcast Replay
Mining Your Firm Client Database for Revenue
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Online
1.00 Credits
Your client database is more than a record of past engagements-it's a goldmine of untapped opportunity. In this practical and forward-thinking session, accounting professionals will learn how to strategically analyze and segment their existing client data to uncover new service opportunities, deepen relationships, and drive sustainable revenue growth. From identifying cross-selling potential to leveraging automation tools for proactive outreach, this webinar will equip firm leaders and client managers with actionable strategies to turn dormant data into dynamic business development. Whether you're a solo practitioner or part of a larger firm, you'll walk away with a roadmap for transforming your client list into a revenue-generating engine. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Getting the Most When Selling a Business: Little Details to Get Top Value
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Online
2.00 Credits
Every business will be sold eventually. When you have built a great business and decide to move on – you want the most you can get for that terrific organization! What are the steps to take to maximize the value realized? What do buyers really want? What are the three levers to achieve maximum value? If you want top dollar, preparing to sell takes years of planning. This seminar helps CEOs, entrepreneurs, CFOs, Board members, controllers, and their advisors prepare for a successful sale of the organization to maximize shareholder value. We will outline the process to get the most bang for the buck. Proper exit planning demands planning and time. Presented by: Don MingesType: Live Webcast Replay
ACPEN: Cost and Pricing Models: Boost Your Bottom Line
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Online
2.00 Credits
If sales increase, so should profits. Yet, the opposite result often leaves executive’s scratching their heads. When organizations work with inferior cost information, they make mistakes in four specific situations. Bad information causes sellers to overprice easy, high-volume work and under-price difficult, low-volume work. This session discusses how to use activity-based costing to build accurate costing models that consider far more than just the labor and materials necessary to provide goods and services. Presented by: John DalyType: Live Webcast Replay
Schedule K-1: What is it & What do I do with it?
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Online
2.00 Credits
This seminar offers a practical and in-depth exploration of IRS Schedule K-1, a critical reporting document issued to taxpayers with interests in pass-through entities such as Partnerships, S Corporations, and Estates or Trusts. Participants will gain a clear understanding of how to interpret and accurately report Schedule K-1 data on Form 1040, with emphasis on common income, deduction, and credit items. The course also demystifies the Qualified Business Income (QBI) Deduction, including eligibility criteria, reporting mechanics, and integration with K-1 data. Key compliance topics-such as basis and loss limitations, material participation rules, and passive activity considerations-will be addressed through practical examples. In addition, attendees will be briefed on recent developments affecting Schedules K-2 and K-3, ensuring they are equipped to navigate evolving international reporting requirements. 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 Controller/CFO Update: Hot Topics Facing Today's Financial Professional
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Online
4.00 Credits
In today's rapidly changing world, finance professionals are required to wear many hats and are often the keys to the success of the organization. On one hand, they need to be abreast of the latest proven financial skills for making the best decisions, and on the other hand, they need the best skills to motivate, manage, and lead people. Being pigeonholed into one area or another is neither good for career building nor good for the organization. We'll cover the latest issues that all CFOs and controllers need to know about and provide how-to guidance to allow for immediate use in their organizations.
Surgent's Preparation and Compilation Engagements Under the SSARS
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Online
4.00 Credits
Be the go-to person on financial statement compilation and preparation engagements. Specifically designed for those performing preparation and compilation engagements, this course will provide you with a hands-on application for performing preparation and compilation engagements under AR-C Section 70 and 80, respectively. You will learn the ins and outs of relevant sections of the SSARS related to preparation and compilation engagements with a focus on how recently issued updates to SSARS No. 21 impact these engagements. More importantly, you will be provided practical examples and illustrations to help you effectively and efficiently perform those engagements, including a detailed discussion of the reporting requirements under AR-C 80 related to compilation engagement. Lastly, the course will review recent peer review feedback on these types of engagements, highlighting areas where you can improve engagement quality.
ACPEN: Financial & Tax Accounting for Partnerships & LLCs
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Online
4.00 Credits
This program compares and contrasts the financial accounting for partnerships and LLCs, as well as discusses the tax accounting for these entities, with a thorough discussion of the important differences between financial accounting for partnership capital accounts and the tax accounting for partnership capital accounts. Financial accounting for operations of a partnership will also be addressed. This course does not qualify for IRS credit. Presented by: Steven DilleyType: Live Webcast Replay
Construction Contractors: Auditing Considerations
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Online
4.00 Credits
Overcoming the challenges of auditing contracts Construction makes up a large portion of the economy. As such, a growing number of accounting and finance professionals may need to be aware of the accounting and auditing guidance for the construction industry. You'll delve into the audit considerations related to construction contracts, covering various topics, including: Audit planning and substantive auditing procedures The core knowledge necessary to succeed Key issues affecting construction auditing, including auditing under the new revenue recognition and leases guidance Audit risks and risk assessment
Forensic Accounting: Finding Hidden Treasure in Tax Returns
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Online
4.00 Credits
Almost every business and individual has to file tax returns, which can be a great treasure trove of information for forensic accountants. Whether in a divorce, partnership dispute, recreating books and records, or bankruptcy proceeding, analyzing tax return information should be an initial step in uncovering income and assets. The IRS retains a large amount of information, both from taxpayers and 3rd parties who report financial transactions. This course will be your guide in gathering, analyzing, and evaluating tax return information, so that you have a full picture of the financial investigation. Your presenter is a 20 year veteran with IRS-Criminal Investigation, who used this information as a basis for his federal criminal investigations. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: K2’s Next Generation Excel Reporting
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Online
8.00 Credits
Unlock the full potential of Excel and transform your operational and financial reports like never before. With cutting-edge tools such as Data Models, Power Query, Data Analysis Expressions, and Power Pivot, you can create powerful summaries and schedules in record time. Combine these with Excel's legacy features, and you have a game-changing opportunity to elevate your reporting environment. Join our fast-paced seminar to discover the magic of Power Query and how it seamlessly links data into Excel data models, enabling more efficient and insightful reporting. Learn to incorporate Key Performance Indicators, Slicers, and Timelines into your reports to enhance data analytics and understandability. Plus, master best practices for quickly and efficiently formatting your spreadsheets, giving them a polished and professional appearance. This course is a must for anyone using Excel for reporting processes. Elevate your skills and stay ahead of the curve with our expert guidance. You will truly learn how you can revolutionize your Excel-based reporting practices by participating in this session. Presented by: Thomas StephensType: Live Webcast Replay