CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Business Consulting for CPAs
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Online
4.00 Credits
Does your firm have interest in expanding its’ services beyond traditional CPA services? Do you have staff with the expertise to compete against non-CPA firms? Welcome to a course that will lead you through the maze of creating a successful Consulting Business Practice for your CPA firm. The course will help you understand: where consulting business opportunities exist, what are the firm’s professional responsibilities and most importantly how to recognize the needs of the client.
Common Yellow Book & Single Audit Deficiencies - 2023
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Online
4.00 Credits
Yellow Book and Single Audit engagements are considered must-select engagements for peer review. This course will review the common deficiencies noted by peer reviewers and federal agencies. We'll focus on the requirements of Yellow Book independence, CPE, and reporting. We will also review deficiencies related to internal controls over compliance, compliance testing, and major program determination for Single Audits. We'll close the course with a look at the deficiencies often identified in COVID-related funds.
Partnership Preparation, Basis Calculations & Distributions - Form 1065 Schedule K & K-1 Analysis
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Online
8.00 Credits
This comprehensive training is designed to get the accountant up to speed quickly with partnership and limited liability company (LLC) formation and preparation issues as well as a complete understanding of calculating a partner and LLC member’s basis. The cornerstone of this course is the in-depth line-by-line analysis of the Form 1065 Schedule K and K-1 and how these items affect the partner/member’s individual income tax return. **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
ACPEN Signature 2024: Accounting & Auditing Update
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Online
8.00 Credits
The Accounting and Auditing Update is designed to provide its participants with a comprehensive, in-depth review of what’s happening at the FASB, AICPA, and other professional bodies who may impact accounting and auditing this year, including FASB Statements and Interpretations, Statements on Auditing Standards, Statements of Position, Statements on Standards for Accounting and Review Services, Ethics Interpretations, exposure drafts and projects in progress, with emphasis on the practical application and impact on practitioners in small to medium sized firms and members in industry. Special attention this year will be focused on the emerging use of data analytics related to audit evidence.
ACPEN Signature 2024: Annual Tax Update
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Online
8.00 Credits
For practitioners, it’s a challenge to stay current or ahead of the curve! Change in the tax law is a virtual certainty and keeping up to date is always difficult. The 2024 elections may have an impact on the Congress, the Presidency and, probably the IRS. This ACPEN course will include a panel of national tax practitioners and experts reviewing the latest judicial, legislative and regulatory developments affecting individuals, corporations and other business entities. They will also try to project future developments! Even if Congress cannot muster enough votes to pass new legislation before the next elections, the IRS is instituting a variety of new audit programs directed at non-filers and high net worth individuals and passthrough entities. More are announced regularly! Various tax provisions will expire or benefits will be reduced if Congress fails to act. The courts and the IRS continue to churn out rulings and decisions that affect your clients. **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.
ACPEN Signature 2024: Not-for-Profit Accounting, Auditing & Tax Update
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Online
8.00 Credits
The tax laws keep changing and nonprofit entities must continue to adjust to new rules. As part of the Inflation Reduction Act of 2022, passed in August 2022, hundreds of billions of dollars in government funding and costs were allocated to energy and climate initiatives. As part of the legislation, for the first-time, tax-exempt organizations (including not-for-profits and government agencies) can claim certain energy credits on their federal income tax returns and receive a refund from the federal government even if they have zero federal income tax liability. Donor advised funds continue to be an area of focus within the IRS and Treasury, with proposed regulations recently issued (with more expected on the way). This year’s tax update will include s summary of these regulations already issued, as well as what’s on the table prospectively. This year’s Annual Not-for-Profit Update will include a tax update and review of key issues in completing IRS Form 990, and related Schedules. It is more important than ever for non-profits to understand and complete this annual tax form to ensure that the organization and its donors are also protected so they can accomplish their corporate intentions and goals. On the accounting standards front, some nonprofits will still be implementing the FASB’s new Credit Losses standard (Accounting Standards Codification [ASC] Topic 326), the last of the FASB’s recent wave of major standards. This standard primarily affects two groups of nonprofits: (1) those making loans or financial guarantees (e.g., foundations, community development financial institutions, universities) and (2) those with accounts receivable arising from service (or goods) delivery rather than grants and contributions (e.g., hospitals, universities). Meanwhile, the FASB has been progressing through its next generation of projects, informed by a public agenda consultation in 2021, as well as preparing for a follow-on public agenda consultation to be conducted beginning later this year. Although many of these projects are focused on business enterprises and the needs of their investors, there are several recent standards (Accounting Standards Updates [ASUs]) and current projects that have or could have significant applicability to some or many nonprofits. These include recent ASUs on Crypto Assets (2023-08) and on Income Tax Disclosures (2023-09) and current projects on Software Development Costs and on two specific Environmental, Social, and Governance (ESG) issues with potential financial statement impact, Financial Instruments with ESG-linked Features (part of a project on Derivatives Scope Refinements) and Environmental Credit Programs. This year’s FASB Update will include helpful implementation reminders for Credit Losses, and for Leases between Entities under Common Control (ASU 2023-01), which was important follow-on guidance for another of the FASB’s major recent standards, Leases (ASC Topic 842). The Update will also provide background information and discuss key provisions of the ASUs on Crypto Assets and Income Tax Disclosures, and a summary of efforts to-date on the Software Development Costs and ESG-related projects, as well as provide a brief preview of upcoming 2024 agenda consultation. Auditing Update - a review of Statements on Auditing Standards 142 (Audit Evidence), 143 (Accounting Estimates), 144 (Amendments to AU-C 501, 540 and 620); 145 (Understanding the Entity and Assessing Risk), 146 (Quality Management),148 (Amendments to AU-C 935), that will impact audits conducted in 2023 and beyond, with emphasis on practical application to NFP organizations. This session will also discuss the Statements on Quality Management Standards and their impact on smaller firms. Ethics Update – Our course will provide a review of recently enacted Ethics Interpretations, including NOLAR, Unpaid Fees, Accounting Standards Implementation, Loans, Information system services, Officer and directors, and Compliance Audits, as well as consideration of exposure drafts currently outstanding. Qualifies as one hour of ethics CPE. This program will also provide an overview of other recent standards issued and projects in progress that impact Not-for-Profit entities. **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.
The New Psychology of Fraud with Dr. Toby Groves
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Online
2.00 Credits
This session features the latest behavioral science, demonstrations of experiments, and compelling real-life stories to disrupt everything you thought you knew about fraud. It will spur you to challenge "sacred cows" of the industry and help you develop better thinking approaches to detect, deter, or investigate fraud, waste and abuse. Learn why many of our basic assumptions about fraud are flawed, why some widely accepted investigative practices are more harmful than helpful, and how auditors and investigators sometimes unwittingly assist fraud schemes. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
2024 Professional Skepticism for the Public Accountant
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Online
1.00 Credits
Accountants are expected to demonstrate a questioning mindset. While such professional skepticism is an obvious requirement for assurance engagements, it is applicable elsewhere in the practice of public accounting. In fact, a skeptical mindset offers benefits to both public accountants and those who work in industry. This course provides specific examples of professional skepticism while suggesting best practices.
2024 How to Choose the Right Business Entity for Your Client
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Online
2.00 Credits
Tax rates, personal liability, operations – these are all factors to be weighed when advising clients about their choice of entity decision. This session provides a comparison of the multiple entity choices to start the discussion with clients and selecting the best tax efficient option for them. **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.
Business Intelligence (BI) and Business Analytics (BA)
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Online
2.00 Credits
Volatility and complexity are the new normal. Most organizations are drowning in data, but starving for information. The finance and accounting function has the opportunity to leverage Big Data and the continuum of analytics – descriptive, diagnostic, predictive, and prescriptive. All are useful for better decision making. Collecting, validating, and reporting data is not the same thing as analyzing information where we can glean valuable, actionable insights. In some ways the finance function is many years behind other disciplines such as marketing, sales, and supply chain managers, in applying analytics. How can the CFO’s function catch up?
2024 Missouri State-Specific Ethics: A Plain English Guide
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Online
2.00 Credits
In a world of increasing complexity, the last thing CPAs need to worry about is obtaining or renewing licenses and permits with regulators. Yet, it can be challenging to find and understand the requirements to keep your license or firm humming along so you can focus on client and business work. Compliance-related issues are not fun, but the basics should be understood by all CPAs. To that end, MOCPA is proud to bring you the 2024 update of the popular Missouri State-Specific Regulatory Ethics course that was introduced in 2019. This program has been developed and edited by members of MOCPA's Professional Ethics Committee and has been reviewed by members of the Missouri State Board of Accountancy.
Audit 405: Designing Internal Controls for Smaller Entities
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Online
2.00 Credits
Internal Controls to Mitigate Financial Reporting Risk - Designing Stronger Internal Controls for Small or Mid-Size Entities provide practical analysis and tips for how a reporting entity can manage financial reporting risk in an effective and efficient way. Internal controls are applied within an organization to satisfy objectives related to operations, compliance, and financial reporting. This module will also differentiate the auditor's responsibilities for internal controls under Sarbanes Oxley, Government Auditing Standards and Single Audit Act requirements. Note: This course is recommended as a part of a 16-hour audit skills curriculum for supervisory or managerial auditors, while it is also appropriate for anyone who has responsibilities for designing or evaluating the design of internal controls. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
CFO Series: Accepting Perfectionists: Understand & Adapting
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Online
2.00 Credits
You may know people who believe, "Good is never good enough." They are sharp, driven, push themselves, have lofty standards, and may focus on the negative. They wear themselves out and others as well. Could they be a perfectionist? Perhaps we have some of these tendencies. We will discuss perfectionists from several perspectives and how to harness their skills to enhance results. Perfectionism is a mindset, not a disease. Based on research and proven methods, we will review tactics that may help perfectionists learn how to transform their behaviors. If you know at least one perfectionist, this session will significantly help you and them.
The Art of Conversation: A Relationship Approach to Networking
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Online
2.20 Credits
In the fast moving world where everyone is communicating through email, text and instant messaging we have forgotten the power of face-to-face conversation. Communication and connection is the foundation for building a thriving network and business. During this talk, The Connector’s Advantage author, Michelle Tillis Lederman will inspire you to leverage the power of personal connection in the digital age while still incorporating the efficiency of virtual communication.
K2's 2023 Case Studies in Fraud and Technology Controls- 4 Hrs
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Online
4.00 Credits
Fraud continues to plague businesses at epidemic levels, and technology control failures are a big reason fraud occurs. Using a case study approach, in this session, you will learn about the pervasiveness of fraud, the control failures that contribute to fraud, and what you can do to mitigate fraud risk. A specific focus of this course is the application of information technology general controls and information technology application controls. In this course, you will examine numerous reported fraud cases and identify the general control and application control failures that contributed to each of these frauds. By learning through these real-world case studies, you will be better positioned to reduce fraud risk.
Operations Level Internal Control
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Online
4.00 Credits
Many leaders in business organizations of all sizes view the system of Internal Control almost purely as a protective security measure. A well-designed internal control system can and will drive all entity objectives which includes successful operations. This session uses information gathered from years of creating internal control systems as well as concepts from well-respected authoritative pronouncements and frameworks to illustrate the power of a strong and well supported control system as well as actions that can help establish such a system. Those that work with internal controls who are tasked with developing ways to improve operation level capabilities should strongly consider this session. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Shortcuts to Personal and Professional Success
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Online
8.00 Credits
We all want to be successful and deeply fulfilled, but most of us have not learned what really leads to a life of abundance, happiness, purpose, and great relationships. In this seminar, you will learn the most effective methods for creating the life you really want. In his interviews with such people as Oprah, the Dalai Lama, Deepak Chopra, Tony Robbins, Ted Turner, and dozens of others, Jonathan has learned what really works and what does not. In this seminar you’ll learn the best personal and professional growth techniques he’s acquired over his career. Once you know these great ideas and methods, you'll be able to take your life and career to a whole new level.
Improve Design and Productivity with Excel Tables
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Online
2.00 Credits
Excel tables are a fundamental feature that streamlines data organization, analysis, and visualization in Excel. Throughout this course, you will discover how to transform raw data into elegant, efficient, and visually appealing tables. By harnessing the full potential of Excel tables, you will be able to make better data-driven decisions and collaborate more effectively in various professional settings. Join us in "Improve Design and Productivity with Excel Tables" and unlock the full potential of Excel tables to revolutionize the way you manage, analyze, and present data, leading to improved efficiency and better decision-making in your personal and professional endeavors. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Tired of Feeling Drained by Complainers? Build Your Immunity to People's Negativity
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Online
1.00 Credits
Do you ever get tired of other people's complaining and negativity? How can you stay calm, upbeat, and motivated despite other people’s grumpiness, rudeness, or pessimism? This program is all about helping you be your best. Even though you may not be able to change your colleagues, customers, or even your boss, you can reduce your stress and frustration by changing how you respond. Staying positive and calm is easier when you learn how to build your immunity. This course teaches you Tina’s proprietary five-step “Immunity to Negativity Formula™”. You’ll learn simple techniques for staying calm and choosing to respond as your best self. This is a key skill you can build for yourself so you can enjoy less stress and frustration. You can even teach others so they can improve customer service, teamwork, and relationships within your company.
Understanding and Preventing Budget Calamities
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Online
2.00 Credits
The budgeting process can be a time consuming and frustrating process for accountants. The constraints and pressures can lead to poor decisions in both the technical and human components. This session will cover: Understanding and Preventing Budget Calamities • Most of us lead or participate in the budget process at least annually. Inherent flaws exist in the standard budget building process that you can solved by recognizing them and committing to solutions.