CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Surgent's Reasonable Suspicion
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Online
1.00 Credits
Given the opioid epidemic and the legalization of medical and recreational marijuana in a growing number of states, many employers are concerned about the impact drugs and alcohol may be having on the safety and security of their workplaces. Reasonable suspicion testing is among the best ways for employers to identify whether an employee is under the influence of drugs or alcohol while working. This webinar explores what managers and supervisors need to know to implement a Reasonable Suspicion Testing Policy.
ACPEN: Third Party Verification (Comfort) Requests- What Are Options for Responding and How to Determine Which Professional Standards to Apply?
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Online
2.00 Credits
Frequently, third parties may request certain financial and nonfinancial information to be verified by the external accountant (often referred to as ";comfort letters"). This course will provide insight into how to respond to requests for comfort in a way that will minimize professional liability risk. Presented by: Jennifer LouisType: Live Webcast Replay
ACPEN: Risk Wrangling: Surviving the Modern Business Rodeo
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Online
2.00 Credits
Risk-based factors are becoming exponentially important considerations for accountants in both public practice and industry. We examine the nature of risks for today’s enterprises while exploring the role of internal controls for mitigating business risks. We also explore SAS 145 and other guidance aimed at risk considerations for professional engagements. Public and private accountants will enhance their capabilities for assessing and addressing risks faced by today’s organizations. Presented by: Dr. Chris HarperType: Live Webcast Replay
ACPEN: Tax Procedure
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Online
2.00 Credits
This seminar will introduce the process from filing a tax return to the IRS audit, IRS Appeals, Collections and litigation at courts of original jurisdiction. We will discuss the options taxpayers have at any point in the process with reference to real-life stories from the trenches. **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: Allison McLeodType: Live Webcast Replay
Reasonable Compensation for S Corps
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Online
2.00 Credits
Between 2010 and 2020 a parade of Court Cases, IRS Factsheets, Job Aids and Internal Memos, plus Heightened IRS scrutiny and Preparer Penalties has brought the issue of 'Reasonable Compensation for S Corp's out of the shadows and placed it forefront as a priority issue for CPA's, EA's, Tax and Financial advisors to cover with their clients. We will explore key court cases, IRS guidelines, preparer penalties and some of the obscure tools the IRS has put in place. We debunk common myths and fiction on how reasonable compensation should be calculated and replace it with facts and methodologies that the IRS relies on. 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 Critical Issues With Health Savings Accounts
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Online
2.00 Credits
Health savings accounts (HSAs) are an effective way for employers to provide employees with financial help so they can pay their out-of-pocket medical expenses in a tax-efficient manner. Individuals who are not participating in an employer-funded HSA may set up their own HSA to achieve the same ends. Clients often ask accounting and finance professionals about the mechanics of HSAs and whether they are beneficial. This program is a two-hour discussion that delves into the details of HSAs for those who need to know more than just the basics. In this course, we will explain the rules for HSA eligibility, including reasons why some people cannot be eligible for an HSA. Then, we will discuss how individuals and families can maximize their HSA contributions each year and avoid unexpected tax liabilities. Finally, we will describe what HSA funds can be used for, and how both contributions and withdrawals are reported on the individual's personal income tax return.
Surgent's Post-death Planning and Estate Administration Strategies
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Online
2.00 Credits
After a client's death, financial and tax outcomes are shaped not only by the estate plan itself, but also by decisions made during the administration process. Executors and advisors must evaluate liquidity needs, asset disposition, valuation choices, and available tax elections, all while coordinating estate, income, and transfer tax considerations. This course introduces the practical and strategic issues that arise after death and explains how post-mortem decisions can materially affect taxes, cash flow, and beneficiary outcomes.
Surgent's The AI-augmented Professional: Practical Tools, Real Risks, and Immediate Use Cases
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Online
2.00 Credits
Artificial Intelligence is no longer a future concept; it is a current necessity. This session provides a practical roadmap for practitioners to leverage AI safely and effectively. We move from a survey of available tools (from free apps to specialized software) to a deep dive into the ethical guardrails required to protect client data and maintain professional standards. Participants will leave with a playbook of real-world use cases that can be implemented immediately.
ACPEN: The Essential Guide to Understanding Non-GAAP Financial Statements with Renee Rampulla
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Online
4.00 Credits
Many entities prepare their financial statements using non-GAAP frameworks, such as tax and cash basis. Participants who attend this course will learn the unique reporting and disclosure requirements when preparing non-GAAP financial statements commonly referred to as special purpose frameworks (SPFs) or other comprehensive basis of accounting (OCBOA) financial statements. Presented by: Renee RampullaType: Live Webcast Replay
ACPEN: Planning for Small Business Success
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Online
4.00 Credits
Strategic Planning for SMEs Presented by: William O’BrienType: Live Webcast Replay
Current Nonprofit Fraud Trends
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Online
4.00 Credits
Nonprofit entities have a high degree of public accountability. This course will examine the most common fraud schemes and provide multiple examples of how to prevent or detect these schemes. Nonprofit entities have a high degree of public accountability. This course will examine the most common fraud schemes and provide multiple examples of how to prevent or detect these schemes. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Profiles in Fraud
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Online
2.00 Credits
Nobody is immune to fraud risk. This course opens with stories of real fraud perpetrators then examines the similarities between the fraud perpetrators, discovering that they all have many common traits. It finishes with techniques accountants can use to deter these behaviors. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Making Effective Decisions When You Can’t Get Everything You Want
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Online
2.00 Credits
Even if managers have incomplete information or constraints, they still must make choices. This session provides advice for navigating rocky decision-making terrain encountered by managers who must make choices despite imperfect information and/or constrained resources. We explore ways to leverage available information to make effective decisions when seemingly critical details cannot be obtained. We also illustrate managerial accounting techniques for optimizing profitability when inputs or resources are constrained by supply chain disruptions or other limitations. Presented by: Dr. Chris HarperType: Live Webcast Replay
2026-2027 Missouri State-Specific Ethics: A Plain English Guide
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Online
2.00 Credits
In a world of increasing complexity, the last thing CPAs need to worry about is obtaining or renewing licenses and permits with regulators. Yet, it can be challenging to find and understand the requirements to keep your license or firm humming along so you can focus on client and business work. Compliance-related issues are not fun, but the basics should be understood by all CPAs. To that end, MOCPA is proud to bring you the 2026-2027 update of the popular Missouri State-Specific Regulatory Ethics course that was introduced in 2019. This program has been developed and edited by members of MOCPA's Professional Ethics Committee and has been reviewed by members of the Missouri State Board of Accountancy.
ACPEN: Strategic CFO – Strategic Risk Management
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Online
2.00 Credits
Risk management is no longer a compliance exercise-it is a core strategic responsibility of today's CFO and CPA. This session demystifies Enterprise Risk Management (ERM) by walking through the COSO framework in clear, practical terms. Participants will learn how risk integrates with strategy and performance, how organizations identify and assess risk, and how leaders respond to uncertainty in a disciplined way. Using examples, polling, and case discussions, this session equips financial professionals to communicate risk effectively and help organizations protect and create value. Some funny video clips will be used to focus on the learning material. Presented by: Bob MimsType: Live Webcast Replay
How to Audit Inventory
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Online
2.00 Credits
Inventory observations are often a right of passage for audit staff. This course will cover the basics of auditing inventory, including the related audit assertions, risks, & threats to inventory. During this course, we will also highlight the various substantive auditing procedures that staff should perform, and also walk through how to conduct a physical inventory observation. 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 Managing Up the Ladder
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Online
2.00 Credits
It's not about top-down management anymore — things have changed. For organizations to be successful today, everyone needs to contribute. Our success depends not just on how you manage those who report to you but also on those to whom you report. The world is too complex now for any one person to have all the answers. Sometimes those in charge need and want your support. Learn how to manage the managers in "Managing Up the Ladder." It takes a special finesse and approach. You'll learn strategies for acquiring buy-in from those above you in the organization and tools for more effective communications and building respect.
ACPEN: Taxation of Business Entities
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Online
2.50 Credits
This course will introduce you the different types of business entities and the tax implications of contributions, distributions and earnings, among other topics. **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: Allison McLeodType: Live Webcast Replay
ACPEN: The Role of Internal Control in the Risk-Based Audit
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Online
4.00 Credits
This program explores the role of client internal controls for balancing efficiency and effectiveness in a risk-based audit. We offer practical insights regarding an auditor's assessment of the risk of material misstatement when auditing financial statements of non-issuers, with particular emphasis on internal controls of small-to-medium clients. Presented by: Dr. Chris HarperType: Live Webcast Replay
Integrate ChatGPT into Your Client Advisory Services-Updated
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Online
2.00 Credits
Two of the hottest topics in the CPA profession today are CAS (client advisory services) and ChatGPT. This course will explain how to bring these two worlds together by integrating ChatGPT and other generative AI applications into your client advisory services. John Higgins, a leading advisor to the profession on ChatGPT and a seasoned client advisor on technology based solutions, will show you how you can position your firm and yourself as a "go to" advisor on how to embrace this technology in virtually any type of business. John will address how to use this technology as a research and writing assistant in your client services and how to advise your clients on this revolutionary technology and all benefits and "gotchas" that come with it. If you want to step up your advisory game, this course is a "must take." This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.