CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Tales from the Darkside: IRS Enforcement of Cryptocurrency
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Online
2.00 Credits
Bitcoin and other cryptocurrencies have created a new generation of millionaires, with the benefit of anonymity. Whether the cryptocurrency is being used for criminal activity or held as a legitimate investment, the IRS is spending substantial resources in finding those who possess, purchase, and sell cryptocurrencies to ensure that the tax, banking, and money laundering laws are being followed. Are you or your firm prepared to advise your client when reporting cryptocurrency transactions? Can you identify when cryptocurrency is being used for potential criminal purposes? Can you prepare an accurate tax return related to cryptocurrency transactions? Do you know what questions to ask your client or what documents to request? This course will give you a brief overview of cryptocurrencies, how this new technology is being regulated, the common ways that cryptocurrencies are used to evade tax and money laundering laws, and what is expected from taxpayers and their return preparers when cryptocurrencies are involved. Your instructor is a former special agent with IRS-Criminal Investigation. He spent many years finding, investigating, and prosecuting tax and money laundering crimes that were using cryptocurrency as the form of payment. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
The Controllership Series - The Future Role of the Controller Part 2
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Online
1.50 Credits
This is a two-part series that discuss new trends and concepts the financial controller should begin to execute in order to truly become a valued member of the senior leadership team. The rapid pace of the evolving technological landscape has promoted changes in how accountants and financial professionals focus attention on strategy and modernize their roles to leverage digital technology. There is increased demand for enhancing flexibility into finance cycles and initiating real-time reporting and insights. These are the core attributes that will assist in transforming the work that controllership function performs. Is the financial controllership prepared to meet future business demands? The IMA® (Institute of Management Accountants) and Deloitte’s Center for Controllership aimed to better understand the current state of controllership and expectations of future demands for controllers and accounting professionals. They conducted a survey in late 2022 and identified several trends. The survey takes a look at how prepared controllership is to meet future business demands. It also highlights some insights for leaders to consider that may increase their preparedness. It also identified areas of additional insight and questions to answer on the controllership transformation journey. In this segment, we will go through numerous concepts in detail.
2024 Independence Requirements for Auditors
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Online
2.00 Credits
CPAs in public practice are required to maintain independence. In this course, we will discuss concepts associated with independence and review the rules from the AICPA Code of Professional Conduct with a focus on their practical application. We will also review the recently issued ethics interpretations from the Professional Ethics Executive Committee (PEEC), which impact independence, and discuss practical methods of implementation.
Common Financial Statement Disclosures
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Online
2.00 Credits
Financial statement disclosures are important to provide the information necessary for financial statement users to make economic decisions. Disclosures further explain and clarify information provided in the basic financial statements, but also provide critical information about subsequent events, litigation risk, and other concerns. This course focuses on the most common financial statement disclosures for small- or medium-sized nonpublic entities. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
K2's 2023 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.
2024 Are You Up to the Challenge? Test Your Skills as a Quality Control Reviewer
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Online
4.00 Credits
Have you ever wanted to reduce the number of financial statement review points you receive? Are you curious about a reviewer’s thought process? This hands-on session will answer these questions by helping you understand the role of an engagement quality control reviewer. Not only will you develop an appreciation for the role of an engagement quality control reviewer, but this interactive session will allow you to step into the reviewer’s shoes by performing a quality control review during the class session. You will leave with an understanding of best practices for minimizing your exposure to critique by reviewers.
2024 S Corporation Essentials: Review & Update
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Online
4.00 Credits
This program addresses the critical issues and special opportunities facing S-corporations, with a focus on reporting shareholder basis and distributions. **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 2023 Accounting Solutions Mid-Market
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Online
1.00 Credits
Many businesses are being held back by legacy solutions. The old way of doing things doesn't work anymore. Instead, Software as a Service (SaaS) has transformed many mid-market companies. In this new world of cloud-based, workflow-enabled, data-centric, and connected solutions, you can solve existing and future business problems in new ways without being bogged down by paper-centric environments. This session covers integrated and ERP solutions that should work for businesses in the $10 Million to $1 Billion range. If your existing system has been in place for seven or more years, it is time to consider upgrading or replacing it. Leverage your instructor's knowledge of the market to minimize your risk.
Best Practices For An IRS Levy Or Wage Garnishment
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Online
1.00 Credits
You are likely familiar and/or have experience with IRS levies and wage garnishments. BUT - Did you know that there's a lot of technicalities and procedural requirements that go into issuing an IRS levy or wage garnishment that you can exploit as a practitioner? This program will focus on the basics of an IRS levy or wage garnishment along with breaking down common errors that IRS employees tend to make in the issuance of a levy and remedies that can be used to obtain relief from a levy or wage garnishment. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
2024 Real Estate Professionals: Passive Activity Rules
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Online
2.00 Credits
When do they exist and how to report them? This program will provide a detailed analysis of the real estate professional passive activity rules, including forms reporting examples, and integrates those rules with when real estate is considered a "business" under the Section 199A flow-through entity deduction. **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.
Diversity, Inclusion, Equity & Belonging
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Online
1.00 Credits
Many organizations unconsciously fail to exhibit diversity, inclusion and belonging. This session provides an opportunity for leaders to understand diversity language and definitions, build awareness of biases and stereotypes, recognize how our own actions protect our awareness gaps, and find a level of understanding concerning where we are and where we want to be in the future.
The Controller Function - Inventory Part 2 - Valuation, Inventory Methods and Inventory Fraud
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Online
1.50 Credits
This course is one of the courses dedicated to our Controllership Series. This series of courses 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 continue our discussion on inventory from segment one. This specific segment focuses on areas of inventory valuation, the types of physical inventory methods, and inventory fraud. These areas are critical for the controller to have a strong comprehension of and also participate in the development of policies and procedures.
The Controller Function - Inventory Part 1
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Online
1.80 Credits
This course is one of the courses dedicated to our Controllership series. This series of courses 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 will discuss the area of inventory. This specific segment in the first part of a two-part series on inventory. We explore how the controller can move these responsibilities into more of a strategic role. This course takes a look at some of the typical concepts and duties involved in the inventory function that is sometimes viewed as operational roles. We explore how these areas are strongly tied to the importance of the controllership role and how the controller can add value in each area.
Ethics for CPAs: The Practical and the Possible
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Online
2.00 Credits
Award winning discussion leader, former AICPA Council Member, and former state accountancy board member Mark Hugh will review the AICPA Code of Professional Conduct and its interpretations; discuss new developments in regulation at the national and state level; and discuss examples of best practices, case studies, and disciplinary actions.
When Leadership Fails
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Online
2.00 Credits
When the leadership in any organizations carries out their responsibilities of establishing, maintaining and monitoring internal controls, it significantly reduces the possibility of fraud occurring. When and if it does occur, a good system of internal controls will often detect it early on. This presentation is an illustration of what can happen when top management fails to carry out their responsibility of protecting an entity’s assets through a good system of internal controls.
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.
Managing Your Money in Retirement
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Online
3.00 Credits
You spent your life building retirement savings. Now you want to make sure your savings last the rest of your life and perhaps pass some on to the next generation. Come hear a veteran financial educator talk about money management and planning issues for this phase of your life.
Dashboard and Report Design Principles Using Excel
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Online
4.00 Credits
If you... - Produce or revise dashboards and reports - Find your current reports and dashboards confusing - Are frustrated by the length, complexity and structure of your existing reports - Have many different styles of dashboards and reports in use and want to simplify things - Need to create a consistent “house style” that can be replicated by different teams - Want to look like a star by creating reports and dashboards that your internal customers love ... this workshop can help. In this session we explore the principles of what makes reports and dashboards easy, or hard, to understand, distil this into a simple set of rules and show you how to apply these rules using Excel.
The Controllership Series - Overhead, Direct and Indirect Costs and Allocation Methods
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Online
1.00 Credits
Managing expenses is a key for business success, and overhead costs play a pivotal role in realizing favorable profit margins. Almost all companies have some form of overhead consisting of specific categories of indirect expenses. The better organizations are able to manage overhead costs, the more competitive they are in the marketplace. It is incumbent in the Controller’s role to effectively manage, monitor and perform ongoing assessment of overhead costs, allocations and rates. Overhead refers to the ongoing business expenses not directly attributed to creating a product or service. A company must pay overhead on an ongoing basis, regardless of how much or how little the company sells. It is important for budgeting purposes but also for determining how much a company must charge for its products or services to make a profit. Overhead can be fixed, variable, or a hybrid of both. There are different categories of overhead, such as administrative overhead, which includes costs related to managing a business. In short, overhead is any expense incurred to support the business while not being directly related to a specific product or service.
Organizational Effectiveness and Communication
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Online
1.00 Credits
When asked the question, “What would you like to improve about your leadership and communication style?” more than 65% of leaders say they want to be more confident and assertive in their communication. Confidence and clarity communicate leadership. If you are responsible for growing a profitable company or a productive team, you want team members who have the ability to reach goals, make sales, finish projects, and serve customers. Being a confident, compelling leader helps to inspire better relationships, promotes trust, and reduces stress in the workplace. Lack of confidence and assertiveness can lead to resentment, depression, low self-esteem, and loss of respect from colleagues and employers. Confident communication cultivates cooperation, goal achievement, and a more respectful work environment. Clear and compelling leaders are better equipped to move projects forward and make things happen while improving cooperation and respect from partners and subordinates.