CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
ACPEN: Benefits and Best Practices for Telework
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Online
2.00 Credits
Prior to the COVID-19 pandemic, telework in state and local government was not often embraced as a form of employment. As the pandemic continues, governments are beginning to experience the benefits of remote work and are reevaluating hiring practices to offer more telework and hybrid work options, not simply as a result of an emergency. This course will review various telework options and best practices for success. Presented by: Jaclyn VenoType: Live Webcast Replay
ACPEN: Financial Accounting for Related Party Transactions
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Online
2.00 Credits
Loans, rental agreements, business combinations - what do these all have in common? They all have the potential of creating a related party transaction. This program presents a detailed analysis of the financial accounting rules for transactions with related parties, as well as compares and contrasts those rules with the AICPA financial reporting framework for small and medium-sized entities. This course does not qualify for IRS credit. Presented by: Steven DilleyType: Live Webcast Replay
ACPEN: Drive Results with Metrics
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Online
2.00 Credits
Many organizations struggle to keep budgets current in an ever-changing business climate. Twenty-first century performance metrics focus on determining what budgets should be rather than what they were in the past. Using performance metrics effectively reduces work, reduces politics, provides flexibility and substantially improves the performance management process. This session will show you powerful techniques to drive your organization’s performance. Presented by: John DalyType: Live Webcast Replay
Ethical Intelligence for Artificial Intelligence
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Online
2.00 Credits
Organizations and individuals enticed by the siren song of artificial intelligence cannot ignore ethical considerations. Professionals must consider accuracy of information, data privacy, independence, source citations, organizational policies, security, data retention, and other ethical matters. This course discusses ethical issues associated with the utilization of AI in a professional setting and provides suggested best practices. 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 The Road Ahead: Critical OBBBA Changes Impacting Accounting and Finance Professionals
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Online
2.00 Credits
It is important for accounting and finance practitioners to help their clients understand and apply the many new provisions of OBBBA. Many of these changes are effective for the 2025 tax year and beyond. This program is an introduction to and review of some of these critical changes and their impact on taxpayers. This program is a two-hour review and analysis of what we consider some of the most current and important changes from the OBBBA. If you want the latest OBBBA information to relay to your clients, this course is for you.
Operations Level Internal Control
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Online
4.00 Credits
Many leaders in business organizations of all sizes view the system of Internal Control almost purely as a protective security measure. A well-designed internal control system can and will drive all entity objectives which includes successful operations. This session uses information gathered from years of creating internal control systems as well as concepts from well-respected authoritative pronouncements and frameworks to illustrate the power of a strong and well supported control system as well as actions that can help establish such a system. Those that work with internal controls who are tasked with developing ways to improve operation level capabilities should strongly consider this session. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Tax Planning for Small Businesses - Tax Staff Essentials
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Online
4.00 Credits
Tax planning strategies for now and then Clients want help with present and future business services. Which tax planning strategies will you provide for your corporate and small business clients? Course materials are updated for the latest legislation, including H.R. 1, commonly referred to as OBBBA. In this course, you get the information you need to answer tough questions and learn the best strategies for your clients. Materials are updated for the following new and updated tax provisions of H.R. 1: Section 1202 qualified small business stock exclusion State and local tax deduction cap Section 199A qualified business income deduction Bonus depreciation 100% depreciation deduction for qualified production property Section 179 expensing Meals and fringe benefits You'll also get caught up on IRS guidance on other recent tax changes, particularly those related to retirement plans and required minimum distributions. Meet the needs of small businesses at every stage Even though the materials focus on taxes, taxes are only one of many considerations a small business owner must make when forming a new entity. The course covers common small business matters at different stages in the business lifecycle: Growth stage Maturity stage Late-maturity stage Decline stage Content for all entity types What do you need to do to form a sole proprietorship, partnership, or other type of entity? As we address this question, you will consider the nuances of each entity structure. Part of Tax Staff Essentials Level 4 This self-study online course is part of Tax Staff Essentials Level 4, a comprehensive learning program that provides tax managers, directors, and partners with the advanced technical training required to work with their most sophisticated clients.
ACPEN: K2’s Excel Tips, Tricks, And Techniques For Accountants
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Online
8.00 Credits
Excel is the go-to tool for accountants when it comes to analyzing and reporting financial data. However, many professionals still rely on time-consuming and error-prone methods for everyday tasks. Whether you're a beginner or an experienced user, our course is designed to help you master Excel and transform your workflows. In this course, you'll discover a trove of tips, tricks, and techniques to boost your productivity and streamline your tasks. Say goodbye to mundane formatting and hello to customized Excel solutions that enhance accuracy and efficiency. You'll also learn how to build powerful formulas, link Excel data from various sources, and simplify report generation and printing processes. Our expert K2 instructors will guide you through the program with practical, real-world examples, ensuring you grasp the key concepts and apply them effectively. With over twenty-five years of experience in delivering top-notch spreadsheet training to accounting and financial professionals, we guarantee that the insights and guidance you receive will be both relevant and invaluable. Join us and elevate your Excel skills to new levels. Don't miss out on this opportunity to work smarter, not harder! Presented by: Thomas StephensType: Live Webcast Replay
Federal Tax Updates for Individuals
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Online
8.00 Credits
Tax developments have been in the forefront of the news, and tax practitioner can find it challenging to remain up-to-date with these changes. This 8 hour program will cover tax issues relating to individuals, including new court decisions, recent IRS publications, and the latest tax legislation. The remaining time will be spent on IRS procedure and other issues. This course will provide a concise look at the hottest topics affecting every tax practitioner. 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 Employer's Handbook: Legal, Tax, and Health Care Issues
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Online
8.00 Credits
The employer-employee relationship strains both sides in uncertain times, and businesses need CPAs, controllers, and other advisors to provide understanding of the complex legal, tax, and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area. It will be updated and supplemented throughout the year to cover breaking developments.
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.
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.
Surgent's Single Auditing Made Simple
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Online
8.00 Credits
Single auditing can seem so complex! With literally thousands of pages of potential AICPA, GAO and OMB guidance converging for the audit of one client, auditors can easily lose focus and confidence in what they are supposed to do. It does not have to be that way! This course is designed to sharpen your skills and knowledge in performing single audits. Through more than 30 focused exercises, the course provides a highly practical, hands-on approach to mastering today's most critical single audit challenges.
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.
Criminal Tax: How CPAs Bring Value to Defense Attorneys
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Online
2.00 Credits
CPAs can be requested to assist attorneys in litigation support in criminal proceedings. For criminal tax cases, the IRS has recommended prosecution. However, the rules and stakes are different than a simple civil audit. This presentation will focus on how to assist defense attorneys in calculating tax loss, asking the right questions, and probe possible weaknesses in criminal tax investigations. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Introduction to Governmental Budgeting
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Online
2.00 Credits
The introduction to governmental budgeting course is an overview of the typical timeline and process a government uses when creating their annual budget. Topics covered include the basics of governmental budgeting, establishing priorities for the budget, the common steps and timeline of the budget process, what, when and how we should be monitoring the budget throughout the year, and how long-term budgets fit in with the annual budget process. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Fall Tax Institute - Columbia
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Columbia
16.00 Credits
PLEASE REGISTER EARLY TO GUARANTEE YOUR TAX WORKBOOK. WORKBOOKS WILL BE PROVIDED ON A FIRST-REGISTERED, FIRST-SERVED BASIS. For tax practitioners, there's no better place to get immersed in current events than MOCPA's Fall Tax Institute. This course has been one of our most popular courses for more than 20 years. If you are a regular attendee, then you will know why. If you haven't experienced Fall Tax yet, join us and find out why 1000+ attendees return every year. This two-day program, taught by nationally known speaker, Larry Gray, CPA, CGMA, will address all the changes affecting business entities and individuals in the current year, as well as a detailed analysis of how the new tax laws will affect your business and individual tax clients. To book your hotel room at the block rate, CLICK HERE.
ACPEN: Sticky Ethical Choices, featuring Bob Mims and Don Minges
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Online
1.00 Credits
If ethics were easy, then why do so many professionals have a Code of Conduct? Some Ethical decisions are easy, others are not. We will discuss several thorny ethical issues and the ramifications. What are the considerations and evaluation criteria to use? The need to carefully deliberate alternatives – is paramount. Be aware. Presented by: Don Minges, Bob MimsType: Live Webcast Replay
ACPEN: The Controllership Series - The Controllers Role in Procurement Function
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Online
1.20 Credits
The procurement function is a critical area of organizations where spend is a top priority. The Controllership function is involved in spend management. It is logical that the Controller should take a role in working with the procurement function. The procurement function may report to various areas within an organization including the Chief Operating Officer (COO), Chief Procurement Officer (CPO), Chief Executive Officer (CEO) and the Chief Financial (CFO) or Accounting Officer (CAO). Regardless of the reporting line of the function, the accounting and controllership functions must have an integral understanding of all processes involved within procurement. This understanding assists the controller and accounting area in properly optimizing and controlling costs associated with the process. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Sarbanes Oxley - Sourcing Emerging Risks- 20 years later - Part 1
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Online
1.60 Credits
Emerging risks seem to be an issue for all business processes these days. It's been 20 years and counting since the Sarbanes-Oxley legislation was passed. In theory the legislative requirements outlined are still in place. Although the requirements haven't changed, time has changed and as a result, execution of the processes has most likely changed. However, it would be amiss to not recognize that the passage of time has changed our world. Think of various events such as economic change, technological evolution, the pandemic etc. These are just a few of the changes that may have impacted the manner in which we execute some of the processes outlined in the SOX legislation. Presented by: Lynn FountainType: Live Webcast Replay