CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
ACPEN: Taxation of the Cannabis Industry
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Online
2.00 Credits
This course provides a comprehensive analysis of the taxation issues affecting the cannabis industry. It covers the historical context of U.S. taxation, the distinctions between industrial hemp and marijuana, and the specific tax codes and regulations that apply to the cannabis business. Participants will gain insights into state marijuana laws, the unique challenges of a cash-intensive industry, and pertinent federal court cases. *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: Mary Jane HouraniType: Live Webcast Replay
ACPEN: Introduction to Yellow Book
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Online
2.00 Credits
Performing engagements in accordance with Generally Accepted Government Auditing Standards (GAGAS), commonly referred to as the "Yellow Book," involves additional reporting, ethics, and performance requirements that go beyond those outlined in AICPA Generally Accepted Auditing Standards (GAAS). This course provides an overview of the guidance found in the Yellow Book and explores its relationship with the AICPA Code of Professional Conduct. Participants will gain an understanding of the unique CPE requirements for GAGAS engagements and review the Yellow Book standards for financial statement audits, with a focus on ethical principles and independence. This course is designed to equip professionals with the foundational knowledge needed to navigate the complexities of Yellow Book engagements effectively. Presented by: Melisa GalassoType: Live Webcast Replay
ACPEN: K2's Building Future-Ready Businesses
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Online
2.00 Credits
This practical program provides accounting professionals with actionable strategies for evaluating and implementing technology solutions that drive firm growth and efficiency. Participants will examine case studies showcasing different organizational approaches to hardware, software, cloud, and on-premises solutions while addressing the unique needs of remote workers and in-office teams. The program focuses on immediate implementation techniques rather than theoretical frameworks, ensuring attendees can apply concepts directly within their practice environments. Through examination of diverse organizational examples, participants will identify practical technology assessment methods and implementation approaches suited to various firm sizes and client service models. The program addresses common technology adoption challenges while providing concrete strategies for managing organizational change and measuring technology investment outcomes. Attendees will gain ready-to-use tools for building technology roadmaps that enhance both operational efficiency and client service delivery capabilities. Presented by: Steven Yoss, Jr.Type: Live Webcast Replay
Todd and Julie Chrisley Go to Prison
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Online
2.00 Credits
The course provides general information on proceedings that led to a grand jury indictment of television reality stars, Todd and Julie Chrisley. Participants learn how business decisions can lead to federal charges for conspiracy, bank fraud, wire fraud, and tax evasion. The grand jury also indicted the Chrisley's accountant, Peter Tarantino, on tax-related offenses. Participants learn how to develop resources and tools for effective detection and deterrence of federal crimes, and the learn the consequences that follow white-collar crime, including how responses can influence lengthy prison terms. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Yellow Book Independence and Single Audit Fundamentals
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Online
4.00 Credits
This CPE course explains Yellow Book independence including the general requirements, requirements for auditors providing non-audit services and documentation requirements. This course also explains the basic elements of a Uniform Guidance compliance audit, including an overview of requirements, major program determination with examples, an understanding of compliance requirements and related internal control over compliance, sampling, and single audit reporting. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: How to Get a Better Return on Yellow Book and Single Audits - Avoiding the Most Misapplied Audit Concepts
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Online
8.00 Credits
Yellow Book and Single Audit reporting entities have complex and unique financial statement audit, compliance and reporting issues. Deficiencies in these types of audit engagements are common. This course will reduce the likelihood of noncompliance with relevant professional and regulatory auditing and reporting standards. Presented by: Jennifer LouisType: Live Webcast Replay
Public Procurement Basics: Protecting the People's Money
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Online
2.00 Credits
Procurement is a critical component of successful government operations. While there are challenges in public procurement, there are a number of guidelines and requirements that will help lead you to success. This course will offer guidance on how governments can meet complicated procurement needs and develop best practices that protect public and Federal funds. 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 Applying the Yellow Book to a Financial Statement Audit
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Online
4.00 Credits
A thorough understanding of the Yellow Book is essential for anyone working with governments and not-for-profits. This course provides comprehensive coverage of the Yellow Book financial auditing requirements and prepares you to excel in applying the standards. The course uses a highly illustrative and engaging format, featuring 15 focused exercises designed to strengthen practical application and enhance working knowledge.
Surgent's S Corporation Taxation: Advanced Issues
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Online
4.00 Credits
This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know about S corporations.
Surgent's Tax Update for Client Advisory Services
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Online
4.00 Credits
Client advisory services (CAS) professionals are becoming a more integral part of the operations of any CPA firm. As such, they must stay on top of changing tax law. In this course, we will explore tax changes in areas CAS professionals are involved with — information reporting, payroll tax issues, and tax credit and deduction documentation. We will also discuss relevant changes to individual and business tax returns so that CAS professionals can better assist clients with tax needs in the upcoming year.
Managerial Accounting: Your Prescription for Better Decision
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Online
4.00 Credits
This session revisits useful, but potentially underutilized, managerial accounting techniques. You will appreciate a fresh look at concepts you may not have considered since your college days. We will illustrate practical ways you can immediately implement managerial accounting analysis in your professional endeavors. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Understanding the Tax Implications of Retirement Plan Distributions
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Online
1.00 Credits
This session will address the complex rules of retirement distributions, review key provisions of the SECURE Act 2.0, and provide practical strategies of maximizing tax benefits for your client. **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: Steven DilleyType: Live Webcast Replay
ACPEN: The Radar Phenomenon
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Online
1.00 Credits
This session reviews the three elements of fraud, how fraudsters think, how proper internal controls can prevent and detect fraud, and the red flags to look for to identify fraud. It looks at Radar O'Reilly, one of the most beloved characters of the TV show M*A*S*H. He was trusted by his boss to run the administrative side of the US Army medical unit. Were there red flags all around Radar? Did he have the opportunity to steal? Was he a fraudster? We'll find out? Attendees learn to recognize the traits of this type fraudster that are present in many organization. Case studies of various Radars are included. Presented by: Daniel PorterType: Live Webcast Replay
2026/27 Not-for-Profit GAAP Update
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Online
1.00 Credits
Stay current on the latest accounting developments affecting not-for-profit organizations with this timely GAAP update. This course reviews recently issued Financial Accounting Standards Board Accounting Standards Updates (ASUs) impacting NFP financial reporting, along with standard-setting projects currently in the FASB pipeline. The course also introduces the International Non-Profit Accounting Standard (INPAS)-the first comprehensive global accounting framework designed specifically for non-profit organizations, launched in October 2025. Participants will gain perspective on the purpose and structure of INPAS and how it compares conceptually to U.S. GAAP requirements for NFPs. This course is designed to help practitioners, financial leaders, and auditors of not-for-profit organizations understand both current GAAP requirements and emerging global developments shaping the future of nonprofit financial reporting. 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 Weekly Expert Hour
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Online
1.00 Credits
As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to present a weekly series designed to eliminate the clutter and get you what you need to stay up-to-date and perform for your clients. Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners' personal finances and those of their clients. Every financial professional will benefit from this series. This is a cost-effective way for accountants to fulfill their compulsory continuing education because this weekly series will include almost 40 one-hour presentations. Sign up today — your clients and your bottom line will thank you.
ACPEN: The Controllership Series - The Controllers Role in Financial Forecasting
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Online
1.50 Credits
Financial forecasting is an important part of any successful business. It enables businesses to plan for the future and anticipate scenarios based on strategy. The controller helps forecast financials by calculating future revenue and income streams. In recent years, corporate finance has undergone many dramatic changes due to the growth of a number of high-tech tools. The responsibilities/competencies of the Financial Controller position (FC) has changed in recent years To maximize performance, Controllers must be aware of how the FC position is changing, and how they must adjust to these changes. There are many types and methods of financial forecasting. This course will review the most prevalent forecasts and relative methods being used. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Common Audit and Financial Reporting Deficiencies in State and Local Governments
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Online
2.00 Credits
Common Audit and Financial Reporting Deficiencies in State and Local Governments, is a 2 hour webcast detailing many of the more common mistakes that auditors and accountants are making in either the preparation of their annual financial statements or the audits of such financial statements. Deficiencies in audit standards (AICPA, GAO, Single Audit) and preparation standards (GASB) noted in this webcast are driven by the most recent results found in audit organization peer reviews, workpaper or desk reviews, and various organizations checklists for oversight. Presented by: Frank Crawford, Christopher PembrookType: Live Webcast Replay
ACPEN: Businesses Receiving Government Assistance
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Online
2.00 Credits
Many for-profit entities receive government assistance or are required to have financial statement or compliance audits due to law or regulation. This course will discuss the requirements under Generally Accepted Auditing Standards relevant to for-profit entity audits. Presented by: Jennifer LouisType: Live Webcast Replay
Fraud Busters: Controls to Prevent & Detect Fraud
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Online
2.00 Credits
This course investigates actual real-world fraud schemes and discusses what controls could have prevented the fraud from occurring, and what controls could detect and curtail the fraud scheme. The instructor speaks from experience, finding multiple frauds very early in her career leading to a career-long focus on fraud prevention and detection. 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 Essential Depreciation and Expensing Update
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Online
4.00 Credits
This course offers a comprehensive analysis of the evolving rules surrounding depreciation, amortization, and property transactions, incorporating the latest inflation adjustments and technical corrections. It offers practical guidance through real-world examples and case studies to clarify complex rules and help professionals stay compliant and informed amid ongoing change.