CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Tax Planning for Small Businesses - Tax Staff Essentials
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Online
4.00 Credits
Modern planning ideas and tax-saving strategies to help guide your small business clients.
AICPA Town Hall Series (Rebroadcast of 10/23/2025)
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Online
1.00 Credits
Each event is a rebroadcast of the live Town Hall webcast from the previous week. The AICPA Town Hall Series delivers: Timely & Critical Information Interpretation & Analysis Firm and Business Strategies Practitioner Capabilities **Free for AICPA members Not an AICPA or CIMA member? Become one today.
H.R. 1 and the Road Ahead: Emerging Business Tax Considerations
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Online
3.50 Credits
Dive into H.R. 1, commonly referred to as OBBBA, business tax provisions, and planning imperatives in this session of the H.R. 1 Tax Masterclass Series. We begin with: Research and development (R&D) expensing under Sec. 174, including amendments, retroactivity, and small business election Cost segregation/qualified production property (QPP) Next, we'll lock in on: Qualified business income (QBI) benefits Temporary state and local tax (SALT) cap boost Passthrough entity (PTE) workarounds Industry experts will share insights on: Real estate (mortgage, Opportunity Zones (OZs), Sec. 179D), Manufacturing (bonus/production property) and construction We will talk about the M&A provisions and an entity choice module, expanding on qualified small business stock (QSBS) tiers, OZ permanence, and leverage considerations. We'll touch on: The revived employee retention credit (ERC) and employer benefits planning Energy incentives Mapping timelines Documentation requirements State/ESG alternatives
Reviewing Individual Tax Returns: What Are You Missing?
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Online
4.00 Credits
Strategies to help return reviewers quickly identify common errors that practitioners make on individual tax returns.
Ethics: Avoiding the Slippery Slope of Ethical Pressures
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Online
4.00 Credits
Maintaining an ethical climate (bold) Being on prime-time news might seem exciting, but not when the story is an ethics breach you committed. You may say, "that will never happen to me". And those were the words spoken by Wells Fargo, United Airlines, Senator Al Franken, and Steve Wynn. A claim of an ethical failure can stay in the news for almost five years. That's long enough to damage your reputation and lower your profitability. Upholding high ethical standards for yourself and your team requires constant care and feeding.
Get Started with Power BI
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Online
2.00 Credits
This is the first webcast in the 2020 Power BI Series. Please see below for the suggested viewing order. Excel is a popular data analysis tool, yet most users have never learned the basics of data analysis using Excel or the tools that Excel offers to help with data analysis. Those that learned to analyze data using PivotTables, soon learned there were many weaknesses in PivotTables that resulted in elaborate calculations in order to perform simple tasks. In 2010, after much development and little hype, Microsoft released Power Pivot, a new data analytic tool that removed the weaknesses of PivotTables. This single product took Excel from a low-end data analytic tool to one of the most sophisticated and comprehensive tools. Since 2010, Microsoft has continued their development of end-user data analytic tools. This entire suite of products is called Power BI. During this webcast... We will provide an overview of the various Power BI tools and discuss Microsoft's Power BI Strategy. We will begin by explaining the challenges faced by many accountants when it comes to analyzing data in Excel. You will learn how each Power BI tool reduces the challenges and improves your data analytic skills. You will also gain a complete understanding of when to use which tool. This is an overview of the various Microsoft Power BI tools and should be your first step in learning the complete set of Power BI tools. As an overview, we will not be teaching the details of each tool but you will receive a thorough understanding of what each tool can accomplish. This series is presented using Excel 2019/Office 365. Regardless of the version you are using, most concepts covered in this webcast series apply to all versions of Excel. Explore the other webcasts in the Microsoft Power BI Series: Power BI - Prepare Your Data Efficiently for Excel Analysis Power BI - Analyze Your Data With Excel Pivot Tables Power BI - Create Excel Dashboards for Maximum Impact Power BI - Use Power Query to Transform Your Data Power BI - Go Beyond PivotTables with Power Pivot Power BI - Use Advanced Calculations with DAX Formulas Power BI - Use PBI Desktop to Create Reports and Dashboards Power BI - Share Your Data Analysis using PowerBI.com
Reviewing Individual Tax Returns
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Online
2.00 Credits
The volume of individual tax returns requiring preparation can create an environment that leads to errors or omissions. Identify common errors practitioners make on individual tax returns for single filers.
Auditing digital assets: Entity's use of a service organization
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Online
1.00 Credits
Auditing entities that hold or transact digital assets and use service organizations Although the use of digital assets is rapidly expanding, guidance on how to effectively account for and audit digital assets has not kept pace. This is where the AICPA can help. Based on the AICPA Practice Aid Accounting for and Auditing of Digital Assets, this webcast can help you determine what to do when your client uses a service organization to help transact in, safeguard, or account for its digital assets. You'll discover: How to identify whether a service organization is present, including how to determine the nature of the services provided Key considerations when a service organization provides services related to digital assets, including the role of a SOC report in understanding the control environment The risks, challenges and factors to consider when performing audit procedures when service organizations are being utilized
S Corporations: Key Issues, Compliance, and Tax Strategies - Tax Staff Essentials
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Online
8.00 Credits
Tax planning strategies for new businesses considering electing S corporation status, and the pros and cons of switching from a C corporation to an S corporation.
Annual Update for Controllers and Finance Managers: Driving Business Value
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Online
7.00 Credits
CFOs, controllers and finance managers often play a key role in driving value within an organization. Explore best practices tailored to help enhance your impact.
AICPA's Annual Federal Tax Update
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Online
8.00 Credits
All-new material updates tax practitioners on the most pressing tax matters affecting business entities, individuals, estates and trusts, and more.
Pass-Through and Corporate Annual Tax Update
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Online
4.00 Credits
Practitioners gain access to all-new content to help them stay on top of new business tax developments.
Current and Upcoming FASB Issues
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Online
2.00 Credits
You'll learn about current and upcoming requirements in accounting standards (except financial instruments and leases) and understand how to apply the guidance in practice.
Beyond Borders: Navigating H.R. 1's New International Tax Rules
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Online
1.00 Credits
Get up to speed on the international tax provision overhaul in H.R. 1, P.L. 119-21, commonly referred to as One Big Beautiful Bill Act or OBBBA, in this concise 1-hour session, part of the H.R. 1 Tax Masterclass Series. We'll cover: Rate adjustments to Sec. 250 (formerly foreign derived intangible income or FDII) and Sec. 951A (formerly global intangible low-taxed income or GILTI) and base erosion and anti-abuse tax (BEAT) rules; Modifications to the foreign tax credit (FTC) rules under sections 904 and 960, including sourcing inventory sales and haircuts to taxes deemed paid attributable to previously taxed earnings and profits You'll learn how reinstatement of Sec. 958(b)(4) drastically reduces Form 5471 filings, simplifying compliance related to U.S. shareholder inclusions. We'll close with practical planning considerations for cross-border operations and tax-efficient repatriations.
Current Audit Environment and ASB Activity
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Online
2.00 Credits
New pronouncements from ASB are covered so you can be up to date on ASB activities and understand how to apply the guidance.
QM Conversations: Peer Review
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Online
2.00 Credits
Transitioning from quality control (QC) standards to quality management (QM) standards. This webcast will focus on peer reviews, covering the changes from QC to QM standards and how to implement them. Peer reviews are critical to QM compliance, allowing for independent evaluation and improvement of QM systems. You can gain insights on: Preparing for peer review Understanding expectations Responding to feedback The subject matter expert will address common peer review findings and offer strategies for continuously improving QM practices based on the peer review results. You will gain the confidence and resources needed to conduct and respond to peer reviews effectively, reinforcing the firm's commitment to quality.
Accounting for Digital Assets under US GAAP: Classification, Measurement, and Recognition
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Online
1.00 Credits
What is a digital asset and how does US GAAP apply? This webcast will provide you with an understanding of how to account for investments in, or transactions involving, crypto assets (for example, bitcoin) and other digital assets under US GA Note: FASB issued ASU No. 2023-08, Intangibles-Goodwill and Other-Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets, which is effective for all entities for fiscal years beginning after December 15, 2024. This ASU is not yet reflected in this webcast.
Advanced Tax Planning S Corporations - Tax Staff Essentials
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Online
8.00 Credits
Look beneath the surface of S corporation taxation in this discussion of special topics concerning S corporations.
Smart Service Strategies: Refining Your Offerings for a Happier Team, Delighted Clients and Better Profits
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Online
1.00 Credits
In today's rapidly changing accounting landscape, smart leaders are continually refining their existing service offerings to stay competitive, maximize profitability, and enhance client experience. But when was the last time you truly pondered "what gives us joy"? Maybe the answer is to do less in order to deliver more. There is so much that accountants CAN do for clients, but what if you paused to ask yourself what do you WANT to do for clients? The previous custom of doing all things for all clients whenever they ask puts undo pressure on your team and may not be the right thing for your clients. Focus is the answer, but where do you start? And how do you get the skeptics on board? As part of the AICPA's Transforming Your Business Model webcast series the AICPA and Carrie Steffen of The Whetstone Group will introduce proven strategies and tools you can use to explore the possibilities, decide what is right for you and your firm. This session will explore how to create a win-win-win scenario-driving firm growth, improving employee engagement, and delivering greater value to clients all by doing less. You won't want to miss this insightful and encouraging discussion.
Intermediate Individual Taxation - Tax Staff Essentials
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Online
8.00 Credits
Tax tips and tax strategies to help your new and existing individual clients.