CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Power BI - Share Your Data Analysis using PowerBI.com
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Online
2.00 Credits
This webcast is part of the 2020 Power BI Series. Please see below for the suggested viewing order. What good is data analysis if you can't share it? This webcast focuses on using Microsoft's cloud-based sharing/publishing platform, PowerBI.com. You will learn the interface as well as the benefits of using PowerBI.com. You will also learn how to use PowerBI.com to leverage the work performed in Power Pivot or Power BI Desktop. Using PowerBI.com to create visuals is very similar to Power BI Desktop, so we will only review this feature. If you want detailed instructions on creating visualizations, please attend the Power BI Desktop webcast. This class can be taken with no Excel or Power BI Desktop knowledge, but some concepts will be a repeat from those classes and will serve as a knowledge reinforcement for experienced users. Many data analysts may create models in Power Pivot or Power BI Desktop, so we will spend time focused on how to share that data with PowerBI.com. This will ensure that everyone is looking at the same data, no matter the toolset. PowerBI.com adds the ability to create and share dashboards, so we will also demonstrate how to create visualizations that can be turned into dashboards that allow users to customize their PowerBI.com with dashboards that are meaningful to them. 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. (bold) *In order to follow along and apply concepts being taught during this session, you need to sign-up for a free PowerBI.com account at www.powerbi.com. (bold) Explore the other webcasts in the 2020 Power BI Series: Power BI - Introduction to MS Power BI Tools 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
New Quality Management Standards: A Practical Approach to Risk Assessment and Response
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Online
2.00 Credits
Create a robust QM system based upon your firm's needs (bold) Statement on Quality Management Standards (SQMS) No. 1, A Firm's System of Quality Management (ital), changes how quality management is approached, with emphasis on creating processes and policies tailored to your firm's circumstances. The new risk assessment process is a key component to identifying and evaluating the likelihood and potential impact of various risks to your firm. This webcast will offer a practical approach to risk assessment, and to determining the responses - policies and procedures - to the quality risks facing the firm.
Performing Preparation, Compilation and Review Engagements
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Online
2.00 Credits
Comply With All Standards As You Prepare, Compile and Review Engagements This webcast is a go-to reference for staying in compliance with all professional standards surrounding engagements performed in accordance with Statements on Standards for Accounting and Review Services (SSARSs).
Preparation, Compilation, and Review Engagements: Update and Review
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Online
4.00 Credits
If you supervise preparation, compilation, and review engagements, this course is designed to assist you in adhering to professional standards, informing you of the latest developments and pertinent issues relevant to these engagements. Gain insights into the U.S. business economy, peer review practices, FASB updates, and various aspects that influence preparation, compilation, and review engagements.
Current Audit Environment and ASB Activity
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Online
2.00 Credits
Explore the current audit environment, and recognize audit challenges triggered by the current environment. Provide a comprehensive review of recent audit pronouncement and exposure drafts. Understand topics critical to success in today's rapidly changing regulatory environment. This course provides 4 hours of CPE credit in the Auditing field of study.
Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know
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Online
4.00 Credits
The effective date of FASB ASC 606, Revenue from Contracts with Customers is upon us (bold) Do you know which contracts are within the scope of the standard and when revenue should be recognized? This webcast addresses the requirements of FASB ASC 606's five-step process for recognizing revenue: 1) Identifying a contract with a customer 2) Determining the performance obligations 3) Determining a transaction price 4) Allocating a transaction price 5) Recognizing revenue
Auditing Financial Statements of ERISA Plans
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Online
4.00 Credits
Conduct a compliant audit Identify proper audit procedures to test the line items of the statement of net assets available for benefits, including investments. Identify proper audit procedures to test the activity in the statement of changes in net assets available for benefits, including participant testing. Plan investments Differentiate plan investment procedures based upon the type of audit and risk assessment. Identify types and classifications of common plan investments. Identify audit procedures required for investment activity, contributions and benefit payment or withdrawals at the participant level. GAAP presentation and disclosure Understand GAAP requirements for presentation and disclosure for employee benefit plan financial statements. Other audit considerations Recognize procedures needed to determine the plan's tax status Learn how to identify related parties, parties in interest, and prohibited transactions. Recognize additional audit procedures needed for Form 11-K filers.
Streamlined Excel Reporting Series Session 1: PivotTable Fundamentals
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Online
2.00 Credits
This is part 1 of a 4 part series. The first session of the series introduces the PivotTable feature and covers the basics. We start here to ensure that all participants, regardless of previous PivotTable experience, have the skills needed for the remaining sessions. We discuss the four report layout areas, rows, columns, values, and filters. We then discuss how to update PivotTable reports and ensure that any new transactions appended to the data source are included in the report. We explore how to create monthly columns and how to properly format the values in a PivotTable.
AICPA's Annual Federal Tax Update
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Online
8.00 Credits
Save time and keep current on the latest tax developments. This comprehensive course covers all legislative, judicial, and IRS developments of the past year with a focus on implementation and compliance. Discover how to effectively and confidently complete tax planning and compliance engagements. Cover current developments affecting individuals (including those regarding income, deductions and losses, tax calculations, individual credits, filing matters), business entities (including those regarding S corporations and their shareholders, C corporations, partnerships), estates and trusts, retirement plans, and more.
Revenue Recognition, Financial Instruments, and Leases
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Online
1.00 Credits
Understand FASB's important accounting and reporting areas: financial instruments and leases. Learn to assess and implement the new standards and guidance that are applicable to your practice.
PCAOB Updates
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Online
1.00 Credits
Understand the complexities of PCAOB updates. Understand the new requirements of recently approved PCAOB amendments to the auditing standards and the auditor's key responsibilities in response to the amendments. Learn to sort through the complexities to identify and apply them to the audit of a public company.
Streamlined Excel Reporting Series Session 2: Working with PivotTables
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Online
2.00 Credits
This is part 2 of a 4 part series. This session begins by comparing the formula-based reports we built at the end of the Excel for Accounting Professionals series to PivotTables. We'll dig into the details between these two report types so that you are comfortable applying them to specific workbooks. In this webcast, we create two versions of many reports, one version with formulas and the other with PivotTables. With this interactive practice, you will be comfortable replacing formula-based reports with PivotTables when appropriate.
Streamlined Excel Reporting Series Session 3: PivotTable Wrap-Up and Web Data
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Online
2.00 Credits
This is part 3 of a 4 part series. In this session, we finish our PivotTable discussion by examining various ways to present report values, discussing the subtly of properly sorting a recurring-use PivotTable, and covering numerous filtering options, including slicers. Next, we explore the lookup function, which is designed specifically to retrieve values from PivotTables. The webcast concludes by transitioning to data acquisition techniques, and we'll retrieve data, including stock quotes from perhaps the largest external data source of all, the World Wide Web.
Current and Upcoming FASB Issues
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Online
1.50 Credits
Keep up with FASB changes Learn about changes in accounting, including relevant pronouncements, exposure drafts, and projects. Identify recently issued FASB standards and guidance that cover broad and narrow issues and understand how to apply them. Learn about upcoming standards that will be effective in the near future.
Streamlined Excel Reporting Series Session 4: External Data and PivotCharts
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Online
2.00 Credits
This is part 4 of a 4 part series. This session continues the discussion about external data and digs into the details for retrieving data from other sources. We'll pull data from an Access data base using Microsoft Query. You'll learn how to retrieve data from simple text files as well, and how to prepare data for use with Excel. This webcast concludes by examining several data visualization tools in Excel, including PivotCharts.
SOC Mastery for CPA Firms: Your Roadmap to Starting a SOC Practice
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Online
1.00 Credits
In the realm of modern business, the trend of outsourcing functions or activities to third-party service providers is on the rise. While this strategy can enhance efficiency and cost-effectiveness, it also introduces inherent risks that necessitate careful identification, assessment, and management. As a result, those utilizing such outsourced services, along with their auditors, increasingly demand comprehensive insights into the effectiveness of controls within these service organizations. To fulfill this need, the AICPA offers a range of SOC (System and Organization Control) for service organizations engagements, providing assurance reports that offer vital information for evaluating and mitigating the risks tied to outsourcing, thereby fostering trust and transparency. This webcast serves as an introduction for CPA firms who are new to SOC for service organizations engagements or as a refresher for those already acquainted. It does not delve into the specifics of conducting a SOC examinations; however, it offers a general understanding of how to start up a SOC practice.
Construction Contractors: Non-Revenue and Non-Lease Accounting Considerations
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Online
4.00 Credits
The construction industry stands out in its need to adhere to a diverse range of accounting standards. This course explores the essential knowledge required for success in construction accounting, as well as the key issues influencing this field. Discover the implications of recent developments for yourself, your business, or your clients. In addition, we will examine the relationship between contractors and sureties. Given the construction industry's significant and ever-expanding share of the economy, staying up to date with the latest accounting updates in this sector is critical. Note: This course does not address FASB ASC 606, Revenue from Contracts with Customers, or FASB ASC 842, Leases. The AICPA offers a companion course which focuses on revenue and lease accounting for construction contractors. See Contract Accounting and Lease Accounting and Their Impact on Construction Contractors (CCREVL).
Contract Accounting, Lease Accounting, and their Impact on Construction Contractors
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Online
1.50 Credits
Construction accounting is not just about revenue, but it is a lot about revenue. Leases too. Diving deep into the five-step approach for revenue recognition in the construction industry, this course has all of the rules and interpretations that you might need. Further, practical examples help to drive home the learning. Additionally, leases are critical for contractors. From equipment to warehouse space, leases appear prominently on many contractors' book. Review the current guidance and begin to understand the new guidance under ASC 842. Program features: Detailed discussion of the guidance under FASB ASC 606, Revenue from Contracts with Customers. Examples and exercises to understand the five-step recognition process. Detailed discussion of the guidance under FASB ASC 842, Leases. Reasons why leases are so important to contractors. A walkthrough of both current and future lease guidance.
Construction Contractors: Auditing Considerations
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Online
4.00 Credits
Challenges and solutions of auditing contracts With construction comprising a large and growing portion of the economy, it's important to stay on top of the very latest in accounting and auditing changes for the construction industry. In this webcast, you will gain insight about: Audit planning and substantive auditing procedures The core knowledge necessary to succeed Key issues affecting construction auditing, including auditing under the new revenue recognition and leases guidance Audit risks and risk assessment
Preparation, Compilation, and Review Engagements: Update and Review
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Online
4.00 Credits
If you supervise preparation, compilation, and review engagements, this course is designed to assist you in adhering to professional standards, informing you of the latest developments and pertinent issues relevant to these engagements. Gain insights into the U.S. business economy, peer review practices, FASB updates, and various aspects that influence preparation, compilation, and review engagements.