CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
S Corporations: Calculating Shareholder Basis
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Online
2.00 Credits
A detailed analysis of the calculations related to determining a shareholder's tax basis for S corporation shares and loans. How to use the Form 1120S, Schedule K-1 information for basis determination. An illustrative example demonstrates how the process works, as well as the many potential pitfalls. 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 Artificial Intelligence for Accounting and Finance Professionals
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Online
2.00 Credits
Artificial intelligence (AI) is transforming the accounting and finance profession at an unprecedented pace. What began as automation of repetitive tasks has evolved into systems capable of complex data analysis, natural language processing, and predictive modeling. Modern AI tools — such as generative AI, machine learning, and intelligent automation — are reshaping how professionals audit, forecast, analyze risk, and deliver client insights. This course provides accounting and finance professionals with a comprehensive understanding of how AI is reshaping workflows, client services, and decision-making. Participants will explore current applications of AI within firms and corporate finance, assess risks and governance considerations, and learn strategies for adapting professional roles in an increasingly automated landscape. The program also examines the emerging ethical, regulatory, and data privacy challenges associated with AI adoption.
Surgent's Key Roth IRA and Roth 401(k) Rules for Funding and Tax-free Distributions
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Online
2.00 Credits
How much can clients contribute to a Roth IRA, Roth 401(k), Roth SEP IRA, or Roth SIMPLE IRA? When do enhanced (super) catch-up contributions apply, and when must those catch-up contributions be made on a Roth basis? How does a Roth distribution qualify as tax-free? How did SECURE Act 1.0 and SECURE Act 2.0 fundamentally change Roth funding and distribution rules? These are among the core Roth questions advisors must be able to answer with confidence. As Roth accounts continue to play an increasingly central role in retirement savings strategies — and as contribution rules become more layered and complex — Roth proficiency is no longer optional. In addition, new rules governing age-based enhanced catch-up contributions and the Roth mandate for certain higher-income participants have added a new level of coordination between tax planning, payroll, and retirement plan design. In this course, Denise Appleby simplifies the critical rules that govern Roth funding and Roth distributions across Roth IRAs, Roth 401(k)s, and related employer plans. Emphasis is placed on understanding how the rules interact, where advisors commonly make mistakes, and how recent legislative changes affect real-world planning.
Surgent's Six Common Barriers to Investment Success
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Online
2.00 Credits
Many of us expect to use logic when it comes to how we allocate our investments. The adage of "buy low, sell high" is a saying that makes logical sense. So, why do we always seem to do the opposite? Every day we are faced with decisions, and we are often influenced by two seemingly opposing voices that come from two different parts of our brain. The frontal cortex processes lots of information to help us make logical and informed choices. But there's also a small part of the brain, known as the reflexive brain, that is responsible for emotions and survival instincts. Often, this reflexive brain can have a detrimental effect on the way we handle our investments. This course will discuss some behavioral biases that affect our financial decisions. As humans, we need to be aware of how our reflexive behavior impacts our investment decision-making ability. By uncovering and understanding these biases, we may have a better chance of meeting our long-term financial goals.
Forensic Accounting: Crafting Expert Reports
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Online
4.00 Credits
When forensic accountants are hired to conduct an analysis and investigations, they are commonly expected to write a report. This report can be short or long, depending on the circumstances. This presentation is how to write an effective expert report that will withstand scrutiny of both parties of litigation and the court. The presentation will also include best practices, ethics, and components of an effective report. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
NotebookLM Use Cases for Accountants
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Online
2.00 Credits
This course provides a concise overview of how accountants can use Google NotebookLM (powered by Gemini) as a practical research, synthesis, and knowledge-management companion for high-trust work. You'll learn how to convert static financial statements, audit workpapers, client documents, and regulatory guidance into a structured, conversational knowledge base-so you can query, summarize, compare, and cross-reference sources with greater speed and clarity. This course emphasizes disciplined workflows such as source control, evidence-grounded outputs, and professional judgment so NotebookLM strengthens your analysis instead of replacing it. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
The 10 Must Know Excel Features
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Online
2.00 Credits
Transform your Excel skills with our comprehensive training program, designed for users at all levels seeking to master the full suite of Excel capabilities. From powerful data analysis tools like PivotTables and advanced functions such as XLOOKUP, to the nuances of Data Validations and Conditional Formatting, this course offers a deep dive into Excel's most impactful features. Whether you're streamlining complex data sets, enhancing your reporting skills, or just looking to boost your productivity, this session provides the insights and techniques you need to leverage Excel to its fullest potential, making it an indispensable tool in your professional or personal toolkit. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Internal Control Frameworks for Single Audit
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Online
1.00 Credits
The Uniform Guidance identifies COSO and the Green Book as best practices for internal controls in governmental audits. This course provides a comprehensive review of the COSO framework, including its 2013 update, and explores its application to the Green Book. Attendees will learn to recall the five components and 17 principles of internal control, understand the benefits of adopting internal control frameworks, and recognize the rationale behind the COSO 2013 update and its impact on auditing practices. Additionally, the course will cover how to leverage Part 6 of the Compliance Supplement to effectively document internal controls. Presented by: Melisa GalassoType: Live Webcast Replay
ACPEN: Be the Sun, Not the Salt, featuring Harry Cohen and John Daly
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Online
1.00 Credits
What if being nice, or specifically being a positive best version of yourself, made you a more effective leader? Ethical leadership, is effective leadership. That’s what Dr. Cohen, noted psychologist, transformational speaker, executive coach, and author of Be The Sun, Not The Salt, has been teaching organizations to do for years. Dr. Cohen’s work is based on scientific studies of human behavior broken down into simple, easily digestible pillars structured around the Heliotropic Effect. In this webcast we will discuss Dr. Cohen’s path to this work, what the Heliotropic Effect is, and how Be The Sun, Not The Salt is the perfect reminder to Do More of That every day. Presented by: John Daly, Harry CohenType: Live Webcast Replay
ACPEN: Ethical Situations – What to do When?, featuring Allison McLeod and Don Minges
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Online
1.00 Credits
What would you do when ___? Is would the same as should? Examples; Rashmi Airan-Pace and Yale Law School. What should you do when a vendor offers to give you tickets to the NCAA Final Four basketball tournament and your organization will permit it? Prepare for ‘situations’ before they happen to you. Presented by: Don Minges, Allison McLeodType: Live Webcast Replay
ACPEN: Performance Management - Hiring to Retiring
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Online
1.20 Credits
How you onboard a new employee is critical in ensuring they understand your company culture and are immersed properly in your organization. On the flipside, in the event you are dealing with an employee termination, this too is critical in handling with care and sensitivity. Presented by: Kelly SimantsType: Live Webcast Replay
ACPEN: 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. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: K2's Stop Wasting Time In Excel
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Online
2.00 Credits
Are you ready to unlock Excel's full potential? In today's fast-paced world, mastering Excel isn't just a nice-to-have-it';s a must for anyone who wants to work smarter, faster, and with greater accuracy. Make plans to participate in this dynamic, Excel-centric session designed for professionals like you. Discover how you can leverage features like templates, Precision as Displayed, and PivotTables along with new tools such as Dynamic Arrays, advanced data cleaning, PIVOTBY and GROUPBY functions, and seamless Copilot integration. These features will transform the how you and your team analyze data, automate reporting, and deliver actionable insights from Excel. Presented by: Thomas StephensType: Live Webcast Replay
ACPEN: SAS 145: Modern Risk-Based Auditing
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Online
2.00 Credits
This program provides in-depth coverage of SAS 145, a major standard that helps auditors enhance risk assessment procedures through improved techniques for identifying and assessing risks of material misstatement. This session is essential for CPAs that perform audits. The discussion will also be insightful for auditees and other professionals who want to maintain awareness of current auditing guidance. Presented by: Dr. Chris HarperType: Live Webcast Replay
ACPEN: Internal Controls That May Have Prevented Fraud
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Online
2.00 Credits
This course examines actual fraud circumstances through the lens of potential prevention. We will examine how selected frauds were accomplished and consider what internal controls may have prevented fraudsters' ability to accomplish their nefarious acts. Presented by: Dr. Chris HarperType: Live Webcast Replay
ACPEN: Mergers and Acquisitions: Complete Guide to Relevant Issues
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Online
2.00 Credits
Arthur Werner will provide financial professionals with the information their teams will need to successfully plan and execute mergers and acquisitions. For major topics covered, see below. This course may be customized or tailored based on the needs of your organization. *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 Presented by: Arthur WernerType: Live Webcast Replay
ACPEN: K2's Optimizing Your CAS and Advisory Tech Stack
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Online
2.00 Credits
Client Accounting Services (CAS) has become a cornerstone of modern CPA firms, offering opportunities for enhanced client relationships, recurring revenue streams, and streamlined operations. This course provides accounting professionals with practical guidance on implementing and optimizing CAS within their firms. Participants will explore the foundational elements of CAS, including service offerings, pricing models, and client communication strategies. The course delves into the technology tools essential for CAS, including accounting software, workflow automation, and reporting platforms. It offers insights into best practices for managing client expectations and delivering consistent, high-value services. In addition, participants will examine case studies of successful CAS implementations, review current trends affecting CAS, and identify critical steps to build a scalable CAS practice aligned with their firm's goals. The course also addresses the importance of data security, governance, and compliance in providing CAS, ensuring ethical and professional service delivery Presented by: Randolph (Randy) JohnstonType: Live Webcast Replay
ACPEN: Mergers & Acquisitions: Tips and Speed Bumps to Avoid
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Online
2.00 Credits
Mergers, acquisitions and alliances have been and continue to be major avenues to organizational growth and increased competitive advantage. Despite the great initial promise of many mergers and alliances, few seem to yield the anticipated results. Numerous studies indicate that between 55% and 77% of mergers fail to accomplish their intended purpose. This course helps financial professionals, and their advisors identify, execute, and consummate mergers and acquisitions that create shareholder value while avoiding the many traps that can cause post-acquisition failure. Presented by: Richard KarwicType: Live Webcast Replay
ACPEN: Strategic CFO – Developing Strategy and the Why
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Online
2.00 Credits
Effective CFOs and CPAs play a critical role in shaping and executing organizational strategy. This session focuses on how strategy is developed, why many strategic plans fail, and how finance leaders can help organizations create focus in an increasingly complex and fast-changing environment. Participants will explore competitive advantage, the use of financial and non-financial metrics, and the importance of aligning strategy with mission, culture, and resources. Through discussion and real-world case examples, attendees will gain practical tools to evaluate, measure, and support successful strategies across for-profit and nonprofit organizations. Use of some video reels will add levity to some of the key points. Presented by: Bob MimsType: Live Webcast Replay
Accounting for and Auditing Cryptocurrency & Digital Assets
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Online
2.00 Credits
How to properly account for and audit digital records is increasingly gathering importance as more entities have cryptocurrency and other digital assets on their financial statements. This course will address common questions, risks, and challenges evolving in this area. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.