CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
ACPEN: Ethics Aren't for the Byrdes in Ozark
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Online
1.00 Credits
Professional codes of ethics provide guidance to professionals who are frequently required to choose between doing the right thing and the wrong thing. Sometimes, professionals violate their ethical code and do the wrong thing for what they rationalize is the right reason. This session uses the popular television show "Ozark" and its multiple examples of seemingly good people doing bad things for the right reason to define ethics as well as explore why people make unethical choices and how they justify those choices. Presented by: Daniel PorterType: Live Webcast Replay
ACPEN: Revenue Recognition - Allocate the Transaction Price
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Online
1.80 Credits
The updated revenue recognition standard outlines five steps for proper compliance. At the surface, these steps seem simplistic. However, there are many considerations that should be considered within each step based on your process and industry. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: White-Collar Crime: What Every CPA Should Know
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Online
2.00 Credits
According to the FBI, “white-collar crime is … synonymous with the full range of frauds committed by business and government professionals … characterized by deceit, concealment, or violation of trust …. The motivation behind these crimes is financial—to obtain or avoid losing money, property, or services or to secure a personal or business advantage.” CPAs can and should play a crucial role in preventing and detecting white-collar crime, as well as in prosecuting the perpetrators. This session will explore whether we are up to this challenge, heighten awareness regarding the CPA’s role as a front-line defender of the public interest, and assess whether we are deserving of the public trust we enjoy. Presented by: David CottonType: Live Webcast Replay
ACPEN: IFRS Update
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Online
2.00 Credits
Companies reporting under International Financial Reporting Standards (IFRS) continue to face a steady flow of new standards and interpretations. The resulting changes range from significant amendments of fundamental principles to some minor changes from the annual improvements process. The changes will affect different areas of accounting, such as recognition, measurement, presentation and disclosure. It can be time-consuming and confusing to keep up-to-date on the resulting impact on financial statements and disclosures. This course will provide an executive summary of recent IFRS updates with current and upcoming effective dates. Presented by: Jennifer LouisType: Live Webcast Replay
ACPEN: Introduction to Governmental Accounting
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Online
2.00 Credits
Governmental accounting differs significantly from other forms of accounting and requires a distinct approach to financial reporting. This course introduces the foundational principles of governmental accounting, including fund accounting concepts and the modified accrual basis of accounting. Participants will explore the structure and purpose of governmental fund financial statements and government-wide financial statements, gaining clarity on their objectives, layouts, and key elements. The course also addresses essential topics such as component units, the role and structure of Management's Discussion and Analysis (MD&A), and the preparation and significance of the Annual Comprehensive Financial Report (ACFR). Designed for those new to governmental accounting—or those seeking a refresher-this course provides a solid foundation for understanding and applying governmental financial reporting principles. The course has been updated to reflect recent guidance issued by the Governmental Accounting Standards Board, including GASB Statements 101-105. Presented by: Melisa GalassoType: Live Webcast Replay
ACPEN: The Many Faces of Fraud
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Online
2.00 Credits
What does fraud look like? It depends. What may appear to be an indicator of fraud in one client’s operation could be normal in another, making it critical to understand your client and the transactions you expect to see. Look for what should be present but isn’t—and for what is present but shouldn’t be. This course emphasizes the importance of professional skepticism, which has no on/off switch—it must be applied continuously. As auditors, our role is to independently verify, yet too often we rely on client representations without sufficient validation, increasing the risk of missing fraud. Many auditors recognize, in hindsight, that they have encountered fraud indicators but failed to identify them at the time. This session will provide you with the tools to recognize those indicators and strengthen your ability to detect fraud—so you are better prepared for what you may find. Presented by: Dennis DycusType: Live Webcast Replay
Analyzing Financial Statements
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Online
2.00 Credits
This course provides tools and insights into financial statement analysis - both quantitative and qualitative. We'll look not only at the three main financial statements but also dive into the MD&A and footnotes. We'll also discuss the affect of industry nuances on comparability of different analysis tools. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: OBBA 2025 Unpacked: Impact for Taxpayers and Business Owners
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Online
4.00 Credits
Whether you asked for it (or not) and its here! The One Big Beautiful Bill Act was signed on July 4. This program will dig into the meat of the Act that will matter to your clients, including No Tax on Tips, No Tax on Overtime, increased Section 199A Deduction, 100% Section 168(k) Bonus and much, much more! *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: Doug Van Der AaType: Live Webcast Replay
ACPEN: Building Personal Leadership Skills
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Online
4.00 Credits
People skills are the most significant skills that professionals need to develop and yet are often the last skills perfected. This course will help participants understand personality types and the successful interactions with clients, peers and family. In addition, participants will learn Neuro-linguistic programming and develop the ability to better understand nonverbal language, which is key to communication. Participants will also learn techniques to enhance memory and to improve the ability to recall key facts. Presented by: James LindellType: Live Webcast Replay
ACPEN: World-Class Cost Accounting: A Practical Application Part 1
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Online
4.00 Credits
Gain an invaluable skill set to advance your career by learning how to design and apply a comprehensive cost accounting system modeled on a real company. This course shows you how to precisely identify all direct and indirect manufacturing costs for each product, link direct costs to their base drivers, and recognize fluctuating variable and semi-fixed costs that are actually direct in nature. You’ll also learn how to trace certain fixed costs to products, distinguish which fixed costs are directly assignable, and apply budgeting techniques to establish accurate standard costs. It's highly recommended to take Part 1 before Part 2 as several foundational principles in Part 1 carry forward throughout Part 2. Presented by: Craig SobreroType: Live Webcast Replay
ACPEN: S Corporation (Form 1120S) – 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 S corporation course focusing on the birth, growth, maturity, and death of a closely held S corporation. This case driven course will deal with S corporation income tax laws from formation to liquidation. *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 terri.storer@acpen.com Presented by: J. Patrick GarverickType: Live Webcast Replay
ACPEN: Estate and Financial Planning for the Older Client
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Online
8.00 Credits
Enter the complex world of elder planning with this comprehensive course tailored for financial professionals. Gain invaluable insights into estate and financial strategies designed specifically for older clients, equipping you with the knowledge and skills to address their unique needs and challenges. Throughout the course, participants will explore a wide range of topics, from understanding the complexities of Medicare and various life insurance types to navigating Social Security considerations and exploring Medicaid planning details. With a focus on practical application, attendees will learn to customize estate planning strategies, explore housing and care alternatives, and address gifting complexities relevant to older clients. By the end of the program, you'll develop expertise in executing specialized planning requirements for mature clients, ensuring you're well-prepared to provide informed counsel and support in this important aspect of financial practice. Join us and enhance your knowledge in estate and financial planning for the older client today. *Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Handouts Tab and submit to kori.herrera@acpen.com Presented by: Arthur WernerType: Live Webcast Replay
Ethics: Giving Thanks - How to Master the Art of Gratitude
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Online
2.00 Credits
How grateful are you? In this critically important webinar, we will explore exactly what gratitude is and why it is a crucial component of your work as a CPA. Even if you believe you're already a deeply grateful person, you'll still learn some new strategies for expressing gratitude effectively. Forbes Contributor Bruce Weinstein, The Ethics Guy, will show you how to use LinkedIn in a novel way to say "thank you." You'll also find better and worse ways of letting clients, team members, family members and friends know that you care about them. You'll understand why gratitude is a matter of ethics and not merely etiquette. Finally, you'll discover how to use questions about gratitude in job interviews and performance reviews. Why not hire and promote people who are not only knowledgeable and skilled but also grateful? You will be thankful for having taken this valuable webinar! This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Construction Contractors: Non-Revenue and Non-Lease Accounting Considerations
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Online
4.00 Credits
Construction accounting fundamentals The construction industry stands out in its need to adhere to diverse accounting standards. Essential knowledge and key issues influencing the field are explored as you learn about the overall construction process through the following topics: Industry players Preparing cost estimates and bids Project management Contracts and modifications Unique accounting issues for contractors Various contractor expenses that affect job profitability need to be identified and examined to ensure accurate accounting of a company's total spending and performance. You'll review this concept and other characteristics unique to contractors as you gather critical information and learn the implications for CPAs. Relevant topics include: Contractor financial statements Common disclosures Supplementary information Working with a surety Surety is an integral part of the construction process. You'll take a detailed look at the benchmarks a surety might analyze in a contractor's financial statements as well as the following topics: Types of surety bonds The surety process Surety underwriting considerations Warning signs for the surety
ACPEN: Don't Be Spooked: Mastering Conflict Resolution
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Online
1.00 Credits
In an age where our workplaces have seen a rise in incivility and we are dealing with rising conflict, it's important for HR professionals to know when to recognize conflict before it explodes and how to resolve it moving forward. This presentation will address the root causes of conflict in the workplace, how to spot it, and how best to address it in a way that keeps your workplace a place where employees want to be. Presented by: Dustin PaschalType: Live Webcast Replay
Beyond the Basics: Financial Ratios You Might Be Overlooking
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Online
1.00 Credits
Overview: Understanding your company's financial health requires more than just traditional metrics. This webinar is designed to reveal deeper insights through advanced, underutilized financial ratios. In this session, accounting and finance professionals will explore metrics such as operating leverage, free cash flow yield, and margin of safety-tools that go beyond standard ratios to deliver nuanced perspectives on profitability, risk exposure, and operational efficiency. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: The Role of Internal Audit in SOX Compliance
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Online
2.00 Credits
The Sarbanes Oxley Act (SOX) continues to pose challenges with compliance. Companies must continue to evaluate whether they have designed and implemented an adequate system of internal controls over financial reporting (ICFR). This course will address the best practices that ensure an effective and efficient approach to SOX compliance. Presented by: Jennifer LouisType: Live Webcast Replay
ACPEN: K2’s Office Scripts – The New Macros
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Online
2.00 Credits
Discover the power of Office Scripts, the game-changing feature that lets you automate tasks in Excel and other Office applications effortlessly. Unlike VBA, which is limited to Windows, Office Scripts run on any platform and device that supports Office on the web. With its modern and intuitive interface, you can easily create, edit, and share your scripts, all stored securely in the Cloud. Office Scripts seamlessly integrate with Office Online apps and Power Automate, enabling you to streamline processes and boost productivity like never before. Say goodbye to repetitive tasks and hello to efficiency with Office Scripts in Excel and beyond! Presented by: Thomas StephensType: Live Webcast Replay
ACPEN: Upholding Independence While Holding Your Client's Hand
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Online
2.00 Credits
Many entities look to their CPA as a trusted advisor when tackling complex accounting topics. This is more relevant now than ever. The FASB's big three accounting pronouncements involving revenue recognition, leasing and credit losses have placed a magnifying glass on this reality. Practitioners need to exercise caution to ensure they maintain independence as they assist their review and audit clients with such matters, as well as with compilation engagements. This course addresses these issues and explores best practices and guidance provided by the AICPA's Code of Professional Conduct. Presented by: Dr. Chris HarperType: Live Webcast Replay
ACPEN: Strategic CFO – Strategic Financial Communications
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Online
2.00 Credits
Financial professionals are expected to do more than report numbers-they must explain them in ways others understand and trust. This session focuses on improving financial communication by addressing financial literacy gaps, simplifying complex accounting concepts, and building compelling narratives around data. Participants will learn how to use stories, visuals, and language effectively to communicate strategy, performance, and risk. Through examples and interactive discussion, this session helps CPAs and CFOs become clearer, more confident communicators in both live and virtual environments. Also, some video clips will be used to add to the learning materials and research. Don't worry, they are pretty entertaining. Presented by: Bob MimsType: Live Webcast Replay