CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Using Psychology Secrets to Love your life and Get More Done
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Online
4.00 Credits
The new field of Positive Psychology offers many methods and ideas for helping people be happier, healthier, and better at what they do. Nowadays, the ability to be at your best and get clients to enjoy working with you is critical to growing your business or getting ahead. Studies show that happy people make $750,000 more over the course of their life than unhappy people, have half the number of sick days, and live 9 years longer. In this fun and fascinating seminar, you’ll learn how to not only be happier, but help your clients be happier in working with you.
Not Just Your Everyday FASB Update
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Online
4.00 Credits
This course highlights significant updates that affect financial reporting and related attestation services. We will explore novel FASB pronouncements while examining the enduring impact of lease accounting and revenue recognition standards. This course will provide reminders regarding both GAAP and non-GAAP financial reporting alternatives for closely held entities. We will also explore selected guidance regarding audit, review, and compilation engagements.
K2's Securing Your Data: Practical Tools For Protecting Information
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Online
4.00 Credits
Security is not optional, and yesterday’s security techniques do not minimize today’s security threats. Therefore, now is the time for you to tune up what you know about protecting sensitive data. This program will teach you the latest tools and techniques for securing your data, including encryption, virus protection, safe communications, electronic signatures, secure authentication, and more. You will also learn how to implement a practical, five-step approach to securing your PC and the questions you should ask your staff to ensure server-based information remains protected. Security failures, such as a breach of client or customer data, are costly – they can even drive your company out of business. So, what security tools do you need, and how should you use them to secure your sensitive data and systems? Can you afford to risk attempting to manage today’s threats using yesterday’s techniques? Participate in this program to learn how to identify viable and practical solutions to mitigating today’s security threats.
Analyzing Financial Statements
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Online
2.00 Credits
This course provides tools and insights into financial statement analysis - both quantitative and qualitative. We'll look not only at the three main financial statements but also dive into the MD&A and footnotes. We'll also discuss the affect of industry nuances on comparability of different analysis tools. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Global Internal Audit Standards (GIAS) - Overview and Contrast to 2017 International Professional Practices Fr
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Online
1.60 Credits
In May 2023, the IIA released a draft of the new Global Internal Audit Standards. The intent was to provide more effective standards for Internal Audit globally. The new Global Internal Audit Standards were released on January 9, 2024, and will become effective January 9, 2025. The previous version, the International Standards for the Professional Practice of Internal Auditing, released in 2017, remains approved for use during a one-year transition period. The Global Internal Audit Standards guide the worldwide professional practice of internal audit. They serve as a basis for evaluating and elevating the quality of the internal audit function. The Standards use 15 guiding principles with five separate domains that enable effective internal audit implementation and examples of evidence of conformance. The Global Standards are organized into five domains. Domain I: Purpose of Internal Auditing Domain II: Ethics and Professionalism Domain III: Governing the Internal Audit Function Domain IV: Managing the Internal Audit Function Domain V: Performing Internal Audit Service
The Mindful-CPA
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Online
2.00 Credits
In today's world of everchanging demands and dynamics of the workplace, it is imperative that we use a tool to help us bring balance, strength, and stability in all we do at work and at home. Mindfulness is an easy and effective tool to help us with this. The Mindful-CPA program via this webinar is designed specifically for Finance and Accounting Professionals. You will learn: • The fundamental principles of Mindfulness • An 8-minute Mindfulness Practice to be done daily • Creative and fun ways to apply Mindfulness to work activities • Effective overall strategies to bring creativity, balance, and energy to daily activities. Sunish Mehta, CPA has been a practitioner and instructor of Mindfulness for over 20 years and has worked with several Mindfulness Organizations to date. Having studied with some of the top Mindfulness Teachers in the world including His Holiness The Dalai Lama, Sunish has integrated mindfulness into his learning and consulting work with the focused goal to help conscious professionals bring focus, creativity, and balance to their professional and personal lives. You can learn more at www.mindful-cpa.com.
Audit Risk Assessment in Plain English
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Online
2.00 Credits
Audit Risk Assessment in Plain English, is a 2 hour webcast highlighting the AICPA’s clarified risk assessment standards, along with a new Statement on Auditing Standard (SAS 145) related to understanding the entity, the entity’s environment, the entity’s internal controls, and assessing the risks of material misstatement. This session will attempt to simplify the requirements using common sense examples and language.
The Role of Internal Audit in Operational Audits
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Online
2.00 Credits
An operational audit is a method of examining how an organization conducts business. It identifies areas where an entity can improve to be more effective and efficient. This course will focus on how to plan and perform operational audits, as well as delivering value-added recommendations as a result.
Five Amazing Business Books in 100 Minutes
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Online
2.00 Credits
If you are efficient and want to learn lessons from the best in a short time, this seminar is for you. Popular speaker Don Minges will review the key lessons from five fantastic business books that will help you become more effective. The topics are; leadership, how to create a valuable business, how to turnaround a business, how to make terrific presentations and how do humans think? These lessons are valuable for every business leader.
Introduction to Yellow Book
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Online
2.00 Credits
Performing engagements in accordance with Generally Accepted Government Auditing Standards (GAGAS), commonly referred to as the "Yellow Book," involves additional reporting, ethics, and performance requirements that go beyond those outlined in AICPA Generally Accepted Auditing Standards (GAAS). This course provides an overview of the guidance found in the Yellow Book and explores its relationship with the AICPA Code of Professional Conduct. Participants will gain an understanding of the unique CPE requirements for GAGAS engagements and review the Yellow Book standards for financial statement audits, with a focus on ethical principles and independence. This course is designed to equip professionals with the foundational knowledge needed to navigate the complexities of Yellow Book engagements effectively.
What's Going on at the FASB (2025)
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Online
2.00 Credits
The course will start with the Accounting Standard Updates effective in 2024 for public entities, private entities, and nonprofits. We will also review year 2 implications of the leases standard including modification accounting. We will then switch our attention to the items coming down the pike, including a look at the projects identified by the FASB's Invitation to Comment: Agenda Consultation. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Contract and Procurement Fraud
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Online
2.00 Credits
This session will focus on the most common types of fraud in the procurement and contracting arena, with a focus on fraud in construction. The session will examine fraud vulnerabilities in the four key phases of the procurement process: Presolicitation. Negotiation. Performance. Closeout and Claims. Within each phase, “red flags” will be discussed. These are the indicia of possible fraud that managers should be alert for. Also, within each phase, the most common fraud schemes will be highlighted and discussed. Finally, the session will describe the generally accepted safeguards or controls that should be established to prevent the various fraud schemes that can occur. This part of the program will make extensive use of actual fraud case studies designed to demonstrate fraud risks and fraud detection strategies.
Fraud Case Studies: Professional Misbehavior in the 21st Century
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Online
4.00 Credits
Savvy accountants pay attention to fraud trends so they can implement preventive and/or detective controls. This course examines novel frauds to explore potential mitigation measures. Participants will see how selected frauds were accomplished so they can consider internal controls that could have foiled the fraudsters' nefarious efforts. We examine broad ethical considerations and specific provisions of the AICPA Code of Professional Conduct. Along the way, we consider dramatic details of several fraud cases to illustrate practical applications that accountants can apply in their professional endeavors.
Integrity, Objectivity and Judgment: Values in Action
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Online
1.00 Credits
This course focuses on how to integrate integrity and objectivity in situations accounting professionals face daily. The participant will be able to know not just what is the right thing to do according to the AICPA Code of Professional Conduct, but how to put values into action! As part of this course, we will also walk through real world examples of individuals and companies faced with these dilemmas. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Revenue Recognition Topic 606 - Identify the Contract Part 1
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Online
1.20 Credits
On May 28, 2014, the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) issued converged guidance on recognizing revenue in contracts with customers (ASC 606). The objective of the guidance is to establish principles to report useful information to users of financial statements about the nature, amount, timing and uncertainty of revenue from contracts with customers. The new guidance provides several benefits to financial statement users. This is one in a series of courses that outline the updated revenue recognition standard.
Preparing to be a Forensic Accountant - Focus on Document Review and Handwriting Analysis
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Online
2.00 Credits
Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct. Forensic accountants apply a range of skills and methods to determine whether there has been financial reporting misconduct. Financial forensic engagements may fall into several categories. Economic damages calculations, whether suffered through tort or breach of contract. Post-acquisition disputes such as earnouts or breaches of warranties Bankruptcy, insolvency and reorganization Securities and tax fraud Money laundering Business valuation Computer forensics/e-discovery This session is designed to delve a bit deeper into the world of forensic accounting and identify some of the specific areas of expertise required to become a forensic accountant. We will then first delve deeper into the art of document analysis and handwriting analysis.
K2's Taking Another Look At Power BI
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Online
2.00 Credits
Although Power BI has been available for ten years, most business professionals don't fully appreciate all it can do and its easy use. Further, many are intimidated by the platform and continue to use less efficient and effective reporting practices. If this describes you, invest some time in this session to learn how to work with Power BI almost immediately. In this session, you will learn how to use Power BI to create compelling dashboard reports. You will also learn how to optimize these reports to enhance their effectiveness. If you want to improve financial and operational reporting processes, this session is for you!
Financial & Tax Accounting for Partnerships & LLCs
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Online
4.00 Credits
This program compares and contrasts the financial accounting for partnerships and LLCs, as well as discusses the tax accounting for these entities, with a thorough discussion of the important differences between financial accounting for partnership capital accounts and the tax accounting for partnership capital accounts. Financial accounting for operations of a partnership will also be addressed. This course does not qualify for IRS credit.
Partnership Property Distributions and the New Form 7217
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Online
1.00 Credits
This program will address the complex rules for partnership distribution of property with a focus on liquidating of a partner's interest, Section 751 and how to complete the new Form 7217.
The Controller Function - Elevating the Role
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Online
1.50 Credits
This is the beginning of a series that will cover major aspects of the Controllership function. Controllers are essential to the day-to-day accounting for organizations. Yet, the role is not often readily understood. In today’s world of acronyms such as CFO, CEO, COO, CAO, etc., the Controller function may get lost in the shuffle. However, they are a critical group of professionals who ensure the adequacy and transparency of accounting and financial reporting information. A Controller is an individual who has responsibility for all accounting-related activities including high-level accounting, managerial counting, and finance activities within a company. The duties of a Controller include assisting with the preparation of the operating budgets, overseeing financial reporting, and performing essential duties relating to payroll. However, in today’s evolving world, the Controller function can provide much more in-depth value to their organizations. This series is dedicated to exploring the traditional Controller role and stepping out of the box to identify areas where the Controller can add strategic value to their organizations. In this first course we focus on the typical Controller function and begin to identify ways to elevate the function.