CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
What You Can Learn From the Statement of Cash Flows
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Online
2.00 Credits
This course allows you to get reacquainted with the statement of cash flows. We will refresh your skills regarding both the preparation and utilization of the statement of cash flows. Significant emphasis will be placed on the informational role of the statement of cash flows and insights that can be obtained using the statement of cash flows in concert with the other elements of a company's accrual-basis financial statements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Allison McLeod's Federal Tax Updates for Individuals - 4 Hour
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Online
4.00 Credits
A multitude of tax changes have are currently taking place, challenging tax practitioner to stay well-informed. This 4 hour program will cover tax developments specific to business, including new court decisions, recent IRS publications, and the latest tax legislation that will impact individuals. 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. **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.
Federal Tax Update for Business with Doug Van Der Aa
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Online
4.00 Credits
This program will address recent legislation, rulings and developments affecting business taxpayers and provide practitioners with a comprehensive update for the upcoming tax season. **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.
Individual Income and Tax Compliance Annual Update
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Online
4.00 Credits
Tax professionals can get caught up on all the latest developments in the areas of individual, estate, trust and gift tax in this comprehensive course.
2025 Annual Update for Governmental Accountants & Auditors
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Online
6.00 Credits
This comprehensive course provides the critical updates governmental accountants and auditors need to stay informed. We'll begin with a review of recent GASB standards, including compensated absences, asset disclosures, risk and uncertainty disclosures, and financial reporting model improvements. Participants will also gain insights into GASB's current projects, exposure drafts, and agenda progress to ensure they are up to date on what's ahead. For auditors, we'll cover key changes to governmental auditing standards, including the 2024 Yellow Book updates, the transition from quality control to quality management, and implementation timelines, with early adoption options. Single Audit updates will include the 2024 Uniform Guidance changes, the 2025 Compliance Supplement, GAO reports on improper payments and government fraud, the Financial Data Transparency Act (FDTA), and recent Department of Education guidance on related parties.
Partnership & LLC (Form 1065) - Formation to Liquidation
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Online
8.00 Credits
With the increasing complexity and ever-changing nature of tax laws and issues, today’s accountant needs a partnership/LLC course focusing on the hottest tax topics and most frequently encountered issues. This case driven course will deal with both partnership/LLC and partner/member developments addressing the most common, yet complex Federal partnership/LLC issues and problems. **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
Comprehensive Estate Planning: Administration & Postmortem Strategies
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Online
8.00 Credits
Navigating the complexities of estate and trust administration is a vital skill for professionals, who play an integral role in the administration team. This comprehensive course is designed to equip professionals with a thorough understanding of their responsibilities and the processes involved in estate administration, enhancing their ability to address estate settlement issues effectively. Participants will be provided with a detailed overview of the professional’s role in estate and trust administration, emphasizing practical insights and strategies for managing assets, addressing the legitimacy of debts and creditors, and ensuring the proper distribution of assets. **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.
Nonprofit Accounting and Financial Reporting Explained
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Online
8.00 Credits
This course provides a high-level overview of the most important issues facing nonprofit entities and their auditors. The focus of this course is on explaining the theory behind major issues and trends, enabling professionals to understand the most important aspects of relevant professional and regulatory standards related to reliable financial reporting for nonprofit entities.
ACPEN Signature 2025: Not-for-Profit Accounting, Auditing & Tax Update
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Online
8.00 Credits
The tax laws keep changing and nonprofit entities must continue to adjust to new rules. As part of the Inflation Reduction Act of 2022, passed in August 2022, hundreds of billions of dollars in government funding and costs were allocated to energy and climate initiatives. As part of the legislation, for the first-time, tax-exempt organizations (including not-for-profits and government agencies) can claim certain energy credits on their federal income tax returns and receive a refund from the federal government even if they have zero federal income tax liability. Now, there are proposals to roll back Inflation Reduction Act Initiatives. There are also proposals to change tax rates affecting the ability of not-for-profits to raise money. Other proposals would apply the corporate tax rate to the endowment funds of large private universities. Still other proposals would affect IRS funding compounding problems that practitioners already have in getting IRS customer service on exempt organization issues. This year’s Annual Not-for-Profit Update will include a tax update and review of any new key issues in completing IRS Form 990, and related Schedules. It is more important than ever for non-profits to understand and complete this annual tax form to ensure that the organization and its donors are also protected so they can accomplish their corporate intentions and goals. On the accounting standards front, some nonprofits will still be implementing the FASB’s new Credit Losses standard (Accounting Standards Codification [ASC] Topic 326), the last of the FASB’s recent wave of major standards. This standard primarily affects two groups of nonprofits: (1) those making loans or financial guarantees (e.g., foundations, community development financial institutions, universities) and (2) those with accounts receivable arising from service (or goods) delivery rather than grants and contributions (e.g., hospitals, universities). Meanwhile, the FASB has been progressing through its next generation of projects, informed by a public agenda consultation in 2021, as well as preparing for a follow-on public agenda consultation to be conducted beginning later this year. Although many of these projects are focused on business enterprises and the needs of their investors, there are several recent standards (Accounting Standards Updates [ASUs]) and current projects that have or could have significant applicability to some or many nonprofits. These include recent ASUs on Crypto Assets (2023-08) and on Income Tax Disclosures (2023-09) and current projects on Software Development Costs and on two specific Environmental, Social, and Governance (ESG) issues with potential financial statement impact, Financial Instruments with ESG-linked Features (part of a project on Derivatives Scope Refinements) and Environmental Credit Programs. This year’s FASB Update will include helpful implementation reminders for Credit Losses, and for Leases between Entities under Common Control (ASU 2023-01), which was important follow-on guidance for another of the FASB’s major recent standards, Leases (ASC Topic 842). The Update will also provide background information and discuss key provisions of the ASUs on Crypto Assets and Income Tax Disclosures, and a summary of efforts to-date on the Software Development Costs and ESG-related projects, as well as provide a brief preview of upcoming 2024 agenda consultation. Auditing Update - a review of Statements on Auditing Standards 142 (Audit Evidence), 143 (Accounting Estimates), 144 (Amendments to AU-C 501, 540 and 620); 145 (Understanding the Entity and Assessing Risk), 146 (Quality Management),148 (Amendments to AU-C 935), that will impact audits conducted in 2023 and beyond, with emphasis on practical application to NFP organizations. This session will also discuss the Statements on Quality Management Standards and their impact on smaller firms. Ethics Update – Our course will provide a review of recently enacted Ethics Interpretations, including NOLAR, Unpaid Fees, Accounting Standards Implementation, Loans, Information system services, Officer and directors, and Compliance Audits, as well as consideration of exposure drafts currently outstanding. Qualifies as one hour of ethics CPE. This program will also provide an overview of other recent standards issued and projects in progress that impact Not-for-Profit entities. *Please Note: THIS COURSE HAS ONLY 2 IRS CREDIT HOURS. 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
Governmental and Not-for-Profit Annual Update
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Online
8.00 Credits
The latest GASB developments and federal audit changes affecting governments and not-for-profits (NFPs) are explored in this update overview.
Level V - Advanced Management and Leadership Essentials
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Online
16.00 Credits
Develop your soft skills in training courses that benefit both the person attending and their organization. This course, the final course of the five-course series, is applicable for various accounting departments (i.e. audit, tax, consulting, and accounting services) but because these are universal leadership concepts, they are equally applicable to other professional business leaders. The Level V course highlights leadership skills and situations that are common for managers and senior managers of organizations. Participants will be encouraged to examine and challenge their beliefs and approaches to managing and leading people. Per NASBA's rules effective January 1, 2024, participants are required to be on camera and participate in the full and small group discussions to earn CPE credits for this Group Live - Virtual course. As such, please make sure you are set up properly with reliable internet (hard wired is best), a working camera, and a working microphone.
Create Paginated Reports with Power BI Report Builder
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Online
2.00 Credits
Elevate your data reporting skills to new heights with our cutting-edge course, "Create Paginated Reports with Power BI Report Builder." This two-hour, expertly crafted training is designed to transform the way you visualize and present data, leveraging the powerful capabilities of Microsoft Power BI Report Builder. Ideal for professionals who aspire to turn complex data into compelling, print-ready reports, this course is a game-changer in the realm of data visualization and business intelligence. Delve into the world of paginated reporting with a curriculum that balances theoretical knowledge with practical examples and demonstrations. You'll learn how to navigate the Power BI Report Builder interface with ease, design intricate report layouts, and connect to diverse data sources for comprehensive reporting. The course covers a spectrum of skills, from creating eye-catching visualizations to utilizing advanced features like sub-reports and drill-through capabilities. By the end of this session, you'll be adept at publishing and sharing professional-grade, paginated reports that can inform and persuade your audience. Enroll now and take the first step towards mastering the art of paginated reporting with Power BI Report Builder. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
K2's Microsoft Teams
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Online
4.00 Credits
Microsoft Teams is one of the most exciting personal and organizationally productivity tools to ever appear on the business landscape. With Teams, you can communicate and collaborate easily and securely with others, including colleagues outside your organization. Further, you can extend the already-robust functionality in Teams by incorporating add-in solutions with just a few clicks of the mouse. Unfortunately, despite Teams’ power and relatively simple interface, many organizations struggle with deploying and using Teams. In this session, you will learn how you can get up and running quickly in Teams so that you can take full advantage of this powerful tool. More specifically, you will learn how you can get started in Teams and critical decisions that will affect your deployment. Also, you will learn how to work in Teams, including how to take advantage of the chat, voice, and video call services and how to share documents securely with others. Moreover, you will learn how to extend your Teams platform to external organizations for improved communication and collaboration. Additionally, you will identify how you can add other applications into Teams and optimize Team's configuration for the best overall efficiency and security. If you are working with Teams or plan to do so, this is one CPE session you can’t afford to miss!
The Controllership Series - The Future Role of the Controller Part 2
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Online
1.50 Credits
This is a two-part series that discuss new trends and concepts the financial controller should begin to execute in order to truly become a valued member of the senior leadership team. The rapid pace of the evolving technological landscape has promoted changes in how accountants and financial professionals focus attention on strategy and modernize their roles to leverage digital technology. There is increased demand for enhancing flexibility into finance cycles and initiating real-time reporting and insights. These are the core attributes that will assist in transforming the work that controllership function performs. Is the financial controllership prepared to meet future business demands? The IMA® (Institute of Management Accountants) and Deloitte’s Center for Controllership aimed to better understand the current state of controllership and expectations of future demands for controllers and accounting professionals. They conducted a survey in late 2022 and identified several trends. The survey takes a look at how prepared controllership is to meet future business demands. It also highlights some insights for leaders to consider that may increase their preparedness. It also identified areas of additional insight and questions to answer on the controllership transformation journey. In this segment, we will go through numerous concepts in detail.
Global Internal Audit Standards (GIAS) Domain V - Part 2
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Online
2.00 Credits
The new Global Internal Audit Standards were released on January 9, 2024, and will become effective January 9, 2025. The previous version, the International Standards for the Professional Practice of Internal Auditing, released in 2017, remains approved for use during a one-year transition period. The Global Internal Audit Standards guide the worldwide professional practice of internal audit. They serve as a basis for evaluating and elevating the quality of the internal audit function. The Standards use 15 guiding principles with five separate domains that enable effective internal audit implementation and examples of evidence of conformance. The Global Standards are organized into five domains. Domain I: Purpose of Internal Auditing Domain II: Ethics and Professionalism Domain III: Governing the Internal Audit Function Domain IV: Managing the Internal Audit Function Domain V: Performing Internal Audit Service
Preparing to be a Forensic Accountant - Focus on Document Review and Handwriting Analysis
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Online
2.00 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. 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 a bit deeper into the world of forensic accounting and identify some of the specific areas of expertise required to become a forensic accountant. We will then first delve deeper into the art of document analysis and handwriting analysis.
K2's Office Scripts - The New Macros
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Online
2.00 Credits
Office Scripts is a new feature that allows you to automate tasks in Excel and other Office applications. Unlike VBA, a legacy language that runs only on Windows, Office Scripts can run on any platform and device that supports Office on the web. Further, Office Scripts has a modern and intuitive interface that lets you easily create, edit, and share your scripts. Office Scripts are stored in the Cloud, and they work with Office Online apps and integrate with Power Automate for process automation. Save time and improve productivity using Office Scripts in Excel and other Office applications.
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.
Microsoft Excel: Moving Beyond the Basics
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Online
2.00 Credits
This course explores the increasingly complex features of Excel that facilitate efficient data analysis. We will introduce numerous analytical methods and techniques by using practical examples to illustrate how to unleash the power of Excel when manipulating, analyzing and reporting information.
Bytes, Bias, and Balance: Data Ethics for Tech-Savvy Accountants
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Online
2.00 Credits
This course explores the transformative role of artificial intelligence (AI) in accounting and auditing, highlighting its vast potential while addressing the associated risks and ethical considerations. Participants will discover how to harness AI tools to enhance efficiency and innovation, while mitigating challenges such as overreliance, data security vulnerabilities, and ethical dilemmas. Through case studies and interactive discussions, you'll gain practical skills to navigate AI complexities, ensure trustworthy outputs, and uphold ethical standards in today's fast-paced digital environment.