CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Audit 207: Sampling - Avoiding Common Mistakes on Audits
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Online
2.00 Credits
Sampling - Avoiding Common Mistakes on Financial Statement and Compliance Audits will describe the proper process for both attribute testing and variable sampling in financial statement and compliance audits. Sampling is an important method for determining the extent of testing controls, testing compliance, and tests of substantive details. It allows the auditor to apply procedures to less than 100% of the population yet extend results to project likely conclusions about the entire population. Note: This course is recommended as a part of a 16-hour audit skills curriculum for experienced staff auditors, while it is also appropriate for anyone who has sampling responsibilities. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
AI & You
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Online
1.00 Credits
Every organization today is facing an onslaught of pressure to master Artificial Intelligence “AI” strategies across their enterprises. Never before have we witnessed such a steep expectation for how a “technology” can transform a business, and never before have we been expected to leverage a technology so quickly and so completely. There is no denying AI presents perhaps the opportunity of a lifetime to transform and improve operations, but to date few plans or roadmaps on how to unlock the promise of AI exist. In this class, Steve Cadigan, a globally renowned future of work expert, will present a practical plan for how you can build your own AI strategy, and how you can thrive in the AI revolution. Steve will show present a roadmap of how to build your confidence with AI to address this massive change management challenge.
Coaching Leaders to Handle Sensitive Employee Relations Situations
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Online
1.20 Credits
This session provides HR Professionals with scripts for and tactics for coaching leaders in handling an array of employee relations situations with sensitivity, good judgment, and high confidence. Topics include employee complaints, personality & attitude problems, performance counseling, personal hygiene problems, disability-related performance issues, misconduct due to mental conditions. You will learn how to use a unique process, “Reset the Clock,” that prevents attorneys from taking something leaders did wrong or did not do in the past and using it to support legal challenges in the future. Liability is replaced with credibility. Lawsuits are then avoided rather than won. Financial assets are protected, morale stays high, and bad publicity is averted. HR Professionals avoid hearing from senior leaders: “You should have anticipated this” after an avoidable legal claim.
Indirect Rate Recovery for Non-Profits & Pass-Through Entities
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Online
1.00 Credits
Our session will include a discussion regarding indirect rate strategies for cost recovery. We will cover negotiating indirect rates with pass-through entities and alternative indirect cost recovery methods. A look at applying the PPP Loan Forgiveness credit. Understanding the definition of sub-awards and the MTDC allocation base, and where best to allocate bonus expense. Included in this session will be a selected review of the Uniform Guidance FAQs regarding indirect rates for States and Municipalities, as well as recently issued FAQs that impact indirect rates and cost recovery.
Preparing to be a Forensic Accountant - Focus on Computer Forensics - Part 1
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Online
1.00 Credits
This course is a continuation of our series on preparing to become a forensic accountant. Within this segment we focus on elements of computer forensics. This session is designed to delve into further investigative procedures used in computer forensics.
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.
Applying the New Expected Credit Loss Model
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Online
2.00 Credits
All entities are subject to the new expected credit loss model established by recent GAAP. This course will provide highlights of the latest requirements for measurement, presentation, and disclosure.
Thinking Like an Auditor When Preparing Your Financial Statements
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Online
2.00 Credits
External auditors understand concepts like materiality, reasonableness, and risk of material misstatement. This course will explain how to think like an auditor when preparing and fairly presenting your financial statements and related disclosures.
Activity-Based Costing: Is it Right for Your Organization?
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Online
2.00 Credits
This session provides a refresher regarding the fundamentals of activity-based costing (ABC). We will examine theoretical concepts before exploring practical possibilities for implementing ABC. A major focus of the course will be factors to consider when determining whether this managerial accounting tool is an appropriate resource for an organization. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Ethical Leadership: Power, Influence, Integrity, and Trust
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Online
2.00 Credits
Leaders naturally wield power and influence. But, to avoid the temptation of abusing power, leaders must apply ethical behaviors for themselves and others. Words, actions and deeds which demonstrate integrity and trust yield the credibility that make others want to follow ethical leaders. Betraying trust can destroy careers, whole organizations, and lives. This is why trust is a top prerequisite for principled and ethical leadership. Positive (and negative) influence is derived from the credibility trust brings. Ethical leaders who continually work to earn and keep trust reap enormous payback in all aspects of business including superior economic, competitive, and strategic performance.
2024 The Preparation of Form 706 and 709 - Line-by-Line
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Online
4.00 Credits
Navigating the challenges of estate and gift taxation can be overwhelming for practitioners, especially those lacking extensive experience in this field. In this comprehensive course, participants will undergo a practical exploration through the preparation of the Federal Forms 706 and 709 - line by line. Through hands-on instruction, attendees will gain invaluable insights into the complexities of tax compliance, equipping them with the skills and confidence needed to seamlessly integrate estate and gift tax preparation into their practice. With a focus on practical application, this course offers participants a unique opportunity to master the preparation of crucial tax returns, enhancing their professional expertise and strengthening client service offerings. From a detailed overview of the Federal Forms 706 and 709 to insights on complying with "Portability" and navigating postmortem estate planning issues, attendees will emerge with a newfound proficiency in estate and gift tax preparation, ready to excel in their practice. **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.
Financial Decisions that Led Two Businessmen to Prison
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Online
2.00 Credits
Two college graduates built impressive careers: One worked in sales, the other in technology and investing. Both of those people made decisions in the course of their business that led to government investigations. They had to hire attorneys, go through judicial processes, face charges, and plead guilty. Each of those people are on their way to prison. Learn from the lessons they offer. We interview both financial professionals, and they tell us more about how their decisions influenced the consequences that followed. 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 Annual Update for Defined Contribution Plans
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Online
2.00 Credits
This course will provide a general understanding of the new reporting and disclosure requirements for employee benefit plans under the now effective SAS 136, the AICPA's new employee benefit plan auditing standard. Participants will be provided with an insight into the common errors and mistakes made by auditors and plan administrators, as well as the new requirements of both groups under the new SAS. The course will discuss the results from the Department of Labor's ("DOL") Criminal Enforcement initiative and audit quality study, and focus on the causes of the recent increase in the number of deficient engagements identified by the peer review process. This course will provide auditors and plan administrators with up-to-date information regarding defined contribution plans auditing, reporting and disclosure requirements, including those related to the new ERISA Section 103(A)(3)(c) audits under SAS 136.
Surgent's Understanding and Testing Control and Compliance in a Single Audit
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Online
4.00 Credits
The control and compliance requirements for single audits differ from the requirements for GAAS audits. As a result, sometimes it's difficult to tell where the auditor's responsibilities start and stop in a single audit. This course is designed to help you proceed and succeed in applying the single audit control and compliance requirements. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in single auditing today.This course qualifies for yellow book credit.
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.
The Single Audit from Beginning to End Update
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Online
8.00 Credits
This course is an updated overview of the single audit of state and local governments and not-for-profit organizations under the OMB Unified Circular, as well as the applicable AICPA standards for compliance audits.
The Yellow Book: From Beginning to End
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Online
8.00 Credits
A comprehensive review of the newest version of the U.S. Government Accountability Office’s Government Auditing Standards, otherwise known as “the Yellow Book.” The standard will affect all auditors who perform audits of government and nonprofit organizations who receive federal funds, or where application of GAO standards is required by law, regulation or contract. It does not address the standards applicable to performance audits.
Excel - Advanced Spreadsheet Troubleshooting Techniques
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Online
2.00 Credits
Do you dread that annoying ERROR! message popping up on your spreadsheets? Tired of using the same long, elaborate formulas when you could be using the ones that are already built into Excel? Then this class is for you! In this webinar, we will focus on Debugging and Troubleshooting complex formulas. You will learn various techniques that will assist you in creating complex compound formulas. You will also learn techniques to resolve issues when you receive errors. This session will also discuss the 9 built-in error checking options and demonstrate resolution techniques. We will also review techniques to resolve rounding errors. This session is presented using Excel 2013. Regardless of the version you are using, ALL concepts covered in this course apply to ALL versions of Excel. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Improve Spreadsheets by Building Controls in Excel
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Online
2.00 Credits
In today's data-driven world, spreadsheets serve as the backbone of business and personal productivity. However, creating complex and error-prone spreadsheets can lead to critical mistakes and inefficiencies. This course aims to equip you with the knowledge and tools to build robust spreadsheets, implementing a range of controls and safeguards to ensure data integrity, streamline processes, and maximize accuracy. 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 IRS Tax Examinations and Hot Issues
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Online
4.00 Credits
Due to IRS issue focused examinations, Accounting and Finance Professionals need to understand what types of returns are selected for examination and ways to help clients survive an IRS audit with little or no change. As a result of issue focused examinations, Accounting and Finance Professionals must understand what the high audit risk area issues are and what the IRS is focusing on when a return is examined. In addition, because tax-related identity theft is a common issue for many taxpayers, it is critical for Accounting and Finance Professionals to understand the procedures necessary to resolve this matter for their clients.This course qualifies for IRS credit.