CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Walkin', Talkin', Lookin' & Listenin' - Or Things Most of Us Don't Do Well
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Online
2.00 Credits
You often can perform an audit in accordance with all of the standards, and still have a substandard audit IF you did not get out among the clients employees (let them know you are there and where you located), talk to as many people as you can regardless as to whether you may think that they may have any helpful information; constantly observe your surrounding where ever you are at (you never now what you might see) and lastly, listen to not only what people are saying to you but are also saying around you. This presentation is designed to illustrate the importance of making yourself available to your client’s employees, let them know that you are there and where you can be found. Talk with them because if there is a problem, somebody knows and they will often tell you all about it IF you just ask them. Look at your surrounding everywhere you go. What are you looking for? I don’t know but I’ll know it when I see it. Lastly, listen to what they have to say. Every word is important because they may say something that you had not asked about. Remember, you never want to discover something and go to an individual who you determined knew about it and ask, why didn’t you tell me about this and their response was, you never asked me!
2024 Excel Tips & Tricks for the Non-Accountant
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Online
2.00 Credits
You don’t need an accounting degree to harness the power of Microsoft Excel. This course shows how Excel makes sense beyond dollars and cents. We will focus on fundamental concepts for creating, editing, and utilizing Excel content. Participants will learn how to use Excel’s menus and other functions to craft Excel workbooks. Because this course is designed for newer users, we intentionally offer a broad overview of Excel’s numerous capabilities with in-depth coverage of selected resources tailored for non-accounting applications.
The Updated Nuts and Bolts of IRC Section 1031 Exchanges
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Online
2.00 Credits
In today’s real estate market, IRC §1031 tax-deferred exchanges can be one of the most important planning tools available to the real estate investor. The use of this technique is filled with pitfalls and traps. This new course will assist the practitioner in understanding the mechanics of a tax-deferred exchange and the value of a tax-deferred exchange in both tax and financial planning. Updated August 2022
Achieving Balance in Work and Life - Part 1
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Online
4.00 Credits
Due to the constant stress of a fast paced life, overwork, and family demands, it’s easy to feel one’s life is out of balance. When this happens, all areas of your life can suffer. By learning key methods for setting priorities and goals, overcoming stress, and deciding what’s most important to you, you can achieve new levels of balance and greater results. Having more balance in your life will allow you to do less of what you don’t want and more of what is truly important to you.
Gamed: Why Performance Targets and Incentives Fail and How to Fix Them
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Online
4.00 Credits
Target setting can drive breathtaking positive results, the moonlandings, the eradication of smallpox or the repair of the ozone layer, for example. They can also have a dark side that can put executives in jail, bring global businesses to their knees and even cause wholesale loss of life. Using practical examples and case studies, this course walks you through the steps you need to follow to design robust, effective and credible targets for your organization.
2024 What's Going on at the AICPA
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Online
4.00 Credits
The AICPA's Auditing Standards Board has several large projects that will be impacting entities in the near future. We'll take a deep dive into the changes related quality management as well as group audits. We'll also review common audit deficiencies. This course will keep auditors up to date on the work of the ASB.
K2's 2024 Consumer Electronics Show 2024 - Navigating The Future Of Technology
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Online
1.00 Credits
Small businesses have better options now than ever before in the market of accounting solutions. Participate in this session to learn more about these options and which might be best for you or your clients.
The Controllership Series - Addressing Cash Flow and Forecasting Uncertainty
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Online
1.50 Credits
These are uncertain times. With constant economic fluctuation, geopolitical uncertainty and inflation pressures, corporations and their professionals are facing challenges at every turn. The Controllership function is accustomed to dealing with changing variables but when the change is constant and every evolving, even the simplest of tasks like cash flow and cash forecasting can become difficult. This webinar is to focus on what methods the controller can elicit to attempt to address the current uncertainty when working with their cash flow issues and forecasting. Of course, there are basic measures that can be employed such as: Proactively managing receivables and payables Automate your accounts payable and receivables process Keep business expenses at a minimum Work with digital methods of payment from vendors Use credit wisely However, this webinar will explore methods used to create and manage your cash flow and forecasting processes. These methods go one-step past your typical forecasting to enable management to explore various alternatives and scenarios for the business.
2024 Performance Auditing Made Easy
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Online
1.50 Credits
Unlike a traditional financial audit objective (Are the financial statements materially misstated), performance auditing can address a wide variety of objectives. Is this program working? Can it be improved? Where can we save money? How can we operate more efficiently and effectively? Are management’s assertions supported? And so forth. This session will explain what a performance audit is, describe the applicable standards, and provide examples that indicate the value of a performance audit. Performance audits can add value to any entity and practitioners can profit from adding these assurance services to their practices.
2024 Electronic Audit Evidence in Employee Benefit Plans
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Online
2.00 Credits
A significant amount of information is electronically initiated, recorded, processed, or reported, and information to be used as audit evidence may be available only in electronic form. During this session we will look at different types of information commonly presented to an auditor during the audit of an employee benefit plan, and identify considerations for auditors when evaluating information to be used as audit evidence.
2024 Public Procurement Basics: Protecting the People's Money
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Online
2.00 Credits
Based on an AICPA Enhancing Audit Quality study, 23% of all single audits subject to enhanced oversight were materially non-conforming with professional standards due to failure to properly test controls over compliance. This course will provide an overview of internal controls over compliance specifically related to Single Audits. We will discuss how to apply the concept of internal controls to various compliance requirements. Additionally, a common finding in the audits of governmental entities receiving federal grants is misidentifying controls and mistaking compliance for a control. That's why this course will also focus on identifying compliance versus controls over compliance.
The Controllership Series - The Treasury Function Part 1 - Cash and Investing
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Online
2.00 Credits
This course corresponds to our Controllership series. This course is dedicated to exploring the traditional controller role and stepping out of the box to identify areas where the controller can continue to add strategic value to their organizations. Within this segment of our controllership series, we discuss the area of cash and investments and explore how the controller can move these responsibilities into more of a strategic role. In today’s world, the role of cash management is often a pivotal role in the organization. In economically difficult times, controllers may find that they spend a great deal of their time on understanding and managing the organizations' cash position. This is certainly important and, in some areas, can be seen as a staple of the lifeblood of the organization’s ongoing viability. This course takes a look at some of the typical objectives involved in Cash management and then evaluates how those objectives can be further stretched into strategic pillars of the organization.
2024 The AB5s of Employees and Independent Contractors
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Online
2.00 Credits
This course explores the tests used to determine whether a worker is properly characterized as an employee or an independent contractor for tax purposes, with a focus on the cost of getting it wrong and possible Section 530 relief. The game changing impact of the Dynamex case and AB5 will also be discussed. **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.
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.
2024 PowerPoint: Tips & Tricks for Today's Accountant
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Online
2.00 Credits
PowerPoint is a widely available resource that is potentially underutilized by accountants because many accountants do not stray beyond Excel and Word in the Microsoft Office suite. You will learn how to create and edit a professional PowerPoint slide deck. This session places particular emphasis on efficiency tips and tricks that will allow you to develop creative, professional visual aids while minimizing time and effort. The course’s author will share personal insights he has cultivated throughout more than two decades of public speaking. Although the session will focus on creating and editing slides, we will illustrate best practices for presentation delivery. We will also explain how PowerPoint can be used for purposes other than delivering presentations.
K2's 2023 Small Business Internal Controls, Security, and Fraud Prevention and Detection
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Online
8.00 Credits
Internal controls are more important than ever, and their importance increases daily. However, internal controls present a challenge for many smaller organizations. This program will teach you how to evaluate, develop, and implement an effective internal control structure in a small business environment. You will identify how to assess risk in smaller organizations and implement preventive, detective, deterrent, and compensating controls to mitigate these risks, even without proper segregation of duties. Additionally, participating in this program will teach you technology-focused techniques for preventing and detecting fraud and securing information systems and sensitive data. For small organizations, maintaining an effective system of internal controls presents a significant challenge. Realistically, implementing many theoretical concepts surrounding internal controls may not be possible in some cases. Consequently, many internal control structures foster an environment where too much risk exists. This factor and uncontrolled information systems can often lead to disastrous results. Participate in this program to learn the necessary insights and tools to design, implement, and monitor effective internal controls, security, and anti-fraud measures in small organizations.
K2's 2024 Effective Automation And Outsourcing
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Online
1.00 Credits
Automation and outsourcing offer viable options for addressing today’s labor issues. In this session, you will learn about the potential benefits and risks associated with automation and outsourcing.
Introduction to Governmental Accounting
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Online
2.00 Credits
Governmental accounting is very unique. This course will introduce the financial reporting basics for governments, including fund accounting and the modified accrual basis of accounting. Attendees will analyze the layouts of the fund financial statements as well as the government-wide financial statements. The course will also cover the concept of component units, Management Discussion & Analysis (MD&A), and the Annual Comprehensive Financial Report.
2024 Business Losses: Going Backward and Forward
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Online
2.00 Credits
The TCJA made turning business losses into tax refunds far more difficult. The CARES Act suspended and modified many of these changes. This course will address the revised rules for deducting business losses and discuss planning ideas and potential pitfalls. **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.
K2's 2024 Harnessing ChatGPT - Unlocking Professional Efficiency
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Online
1.00 Credits
Are you ready to maximize the utility of ChatGPT? If so, participate in this session so you can learn the best ways to leverage this tool.