CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Business Case for Designing an Experience-Led Organization
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Online
3.00 Credits
In an age when word-of-mouth has become weaponized, traditional marketing approaches to brand and reputation are no longer sufficient. This course educates business leaders on the changing market conditions of our Experience Economy, where experience-led brands have begun to dominate. It features an introduction to customer experience, employee experience, and intentional culture management, use cases, and metrics.
Intermediate Individual Taxation - Tax Staff Essentials
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Online
8.00 Credits
Frequent changes in legislation make it difficult to keep track of the opportunities for individuals to save on their taxes. Materials provide explanations of the latest in tax law changes and the individual and business planning opportunities they provide. Explore, in-depth, the effects of the latest tax legislation, including the SECURE Act, the SECURE 2.0 Act, the Inflation Reduction Act, tax court decisions, and IRS guidance on the hottest tax topics affecting individual taxpayers, including those with small businesses. This course provides a wealth of tax-planning tips and strategies and addresses key tax return issues to arm you with the latest guidance to better serve your new and existing clients.
Next Steps Series - Engagement: Motivating the Next Workforce
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Online
1.00 Credits
Productivity. Low turnover. High-performance culture. None of these buzzwords work if the organization's engagement process is broken and people are underperforming. It's time to look beyond the "buzzwords" and truly rethink motivation and performance management instead of tweaking "business as usual". Good performers can become bad performers, and bad performers get comfortable and stay. This presentation is a fast-paced look at some clever and aggressive new engagement and retention processes that are both effective and legally compliant, mixing fresh case studies with psychological theory. Unfortunately, engagement is far from an exact science. There's no secret formula, no easy calculation, no worksheet to fill out. This course will review how to hire well and techniques to keep your best performers engaged and wanting to stay with your organization.
The Crucial Connection - Why You Should Care About Your Client's System of Internal Control
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Online
1.50 Credits
Conduct risk assessment the right way Regardless of the size of your client or audit budget, there are specific requirements in accounting standards and generally accepted auditing principles (GAAP) related to auditing internal control for risk assessment purposes. Take a deep dive into understanding your audit client's system of internal control to perform a more effective and efficient audit.
AICPA Town Hall Series
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Online
1.00 Credits
Up-to-the-minute guidance Hear the latest updates on the CARES Act and progress of the Paycheck Protection Program (PPP) from AICPA executive leads Susan Coffey, EVP - Public Practice, and Erik Asgeirsson, President and CEO, CPA.com in these weekly town hall webcasts. Topics will be updated weekly. *** Free for AICPA members
Getting Comfortable with Being Uncomfortable
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Online
2.00 Credits
Organizations must be intentional in cultivating environments where diverse team members can thrive, feel empowered to make recommendations and take chances. Initiatives to help leaders, both men and women, identify unconscious bias will benefit the morale and increase the retention and advancement of diverse leaders. The instructor will use various scenarios and their own lessons learned as a STEM leader as well as a finance leader.
Next Steps Series - Greatness: Building a Productive, Resilient Workforce
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Online
1.00 Credits
When it comes to hiring, using a conventional hiring process may not be as reliant as flipping a coin. A coin flip may often be better because it would bypass a lot of hidden biases and inefficient processes. We need to get back with a clean sheet of paper and do it better. In this course we will look at improving a process that is deeply flawed, and we will look objectively and outside the box on things we can do to identify and hire high performers.
Principles of Collaboration: Weigh in to the Buy In
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Online
1.00 Credits
In this course, Tom Hood shares why collaboration matters now, what collaboration really is, how to facilitate collaboration, collaboration techniques, and examples of how collaboration can be effectively used. Aspiring leaders and leaders of teams and organizations will learn why collaboration is important and how to make it work.
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.
Lessee and Lessor Accounting
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Online
2.00 Credits
What you need to know about the lessee and lessor accounting models This course explains the lessee accounting model, including Lease and non-lease components Lease classification Amortization of the right-of-use asset Interest on the lease liability This course also explains the lessor accounting model, including Transfer of risk Profit recognition Collectibility Included in this course are detailed and illustrated examples with amortization tables and journal entries.
Auditing Financial Statements of ERISA Plans
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Online
4.00 Credits
Lay the groundwork for effective ERISA audits The new standards will enhance audits performed under the Employee Retirement Income Security Act (ERISA). Understanding the clarified responsibilities of auditors and clients will ensure that you're familiar with ERISA auditing and reporting best practices. Identify audit procedures required for investment activity, contributions, benefit payments, or withdrawals at the participant level in this all-new webcast. Join us to learn how to alter your procedures depending on the type of audit and risk assessment and determine the classification of common plan investments. You will also gain valuable knowledge on GAAP presentation and disclosure requirements for EBP financial statements.
Remote Leadership: The Four "Ps" That Remote Teams Need to Thrive
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Online
1.00 Credits
Just like competitive salaries, flexible work options are table stakes for top talent. With COVID-19, many teams have had to convert overnight to fully remote. But how do you lead in an environment where pants are optional? And what does it look like to lead someone who is more of a vendor than an employee? Using lessons learned, this session will explore the 4 Ps (Purpose, People, Platforms, and Processes) to effectively lead a remote and even gig economy team.
401(k) Audit Basics, Part 3 - Distribution Testing, Investments and Audit Wrap-up
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Online
2.00 Credits
Distribution testing, investments and audit wrap-up (bold) Employee benefit plan audits are quite different from corporate audits and require an understanding of the unique audit areas specific to plans. Part 3 of the 401(k) audit basics series addresses distribution testing, investments and audit wrap-up, including: The various types of plan distributions and benefit payments Types of plan investments and the related disclosures ERISA Section 103(a)(3)(C) and non-Section 103(a)(3)(C) audits and the common issues and errors typically seen in these areas Wrapping up the audit Common issues and errors seen in these areas
The Bottom Line on the New Lease Accounting Requirements
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Online
4.00 Credits
FASB ASC 842, *Leases* explained Understanding lease fundamentals is essential to applying FASB lease requirements appropriately. As such, you'll delve into key concepts that define what a lease is, as well as basic lease accounting topics, such as: Contracts containing leases Lease classification Amortization of the right-of-use asset Impairment considerations Lease presentation and disclosure requirements Comprehensive examples and case studies will guide you through approaches to help you adopt accounting guidance for FASB ASU 2023-01. You'll also review the presentation and disclosure requirements, and other topics, including: Lease versus non-lease components Sales-type lease Direct financing lease Operating lease Lease terminations
Individual Income and Tax Compliance Annual Update
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Online
4.00 Credits
The most pressing tax matters affecting individuals, estates, and trusts in 2023 [bold] With so many tax developments that come up during the year, it's hard to stay on top of every salient issue. In this all-new-for-2023 course, learners get a tailored list of updates that highlight only the most pertinent issues concerning individuals, estates, and trusts from the past year. Insights to study before tax season [bold] Learners are provided with in-depth explanations of budding issues that their clients may face. From the treatment of non-fungible tokens (NFTs) as collectible property to the deductibility of certain medical care expenses, course materials dive into the latest IRS pronouncements and case law to help practitioners serve their clients. Developments include: 2023 rate tables Taxation of fringe benefits A U.S. Supreme Court decision on IRS summons Expanded clean-energy credits Treatment of NFTs as collectibles Deduction substantiation for cryptocurrency donations Medical care expense deductibility
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.
Financial Storytelling: The Key to Growing Your Organization
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Online
2.00 Credits
Complex financial information into memorable stories Are you responsible for presenting financial information to your organization? If you're a CEO, CFO, financial analyst or a manager needing to communicate financial information in an influential way, this webcast will give you the necessary tools to tell more effective stories with your financial data.
Leases: Mastering the New FASB Requirements
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Online
8.00 Credits
FASB ASC 842, *Leases*, standards decoded By learning essential information about lease accounting requirements, you'll understand the core principles of the standards and how to apply them. You'll explore topics, such as: Identification Recognition Measurement Presentation and disclosure requirements Deliberate application of lessee accounting model You'll also learn about classifying leases, the amortization of the right-of-use asset, and the interest on a lease liability. Additional topics include: Short-term leases Purchase options Variable lease payments Sale and leaseback transactions Leveraged leases
Audits of Employee Benefit Plans Subject to ERISA
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Online
8.50 Credits
Perform EBP audits confidently and effectively Auditors require proper skills to perform EBP engagements effectively. Tap into ways to plan and conduct audits and comply with professional standards while maximizing efficiency. Learn the complete audit process - from engagement acceptance to reporting in this all-new webcast. Employee benefit plan (EBP) audit engagements are continually scrutinized by regulators and peer reviewers due to the history of noncompliance with applicable professional standards. Join us to review additional considerations when auditing the various types of EBPs to avoid common compliance issues.
2024 State and Local Government Audit Planning Considerations
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Online
2.00 Credits
**Enhancing governmental audit quality** Join the Governmental Audit Quality Center for a comprehensive webinar designed to equip you with crucial insights into audit and accounting developments pertinent to state and local governments (SLG) financial statement audits. This session covers the following key topics: Current developments affecting SLG audits and strategic planning considerations Recent updates on audit, accounting and ethics standards Identification of emerging practice issues and high-risk areas Other pertinent developments shaping the landscape Perspectives from practitioners specializing in this domain