CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
A&A Cluster: Current Issues in Accounting and Auditing: Annual Update - A Virtual Event
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Online
4.00 Credits
Save a minimum of $50 when you purchase any 4 or more of MOCPA's Cluster Events. USE CODE "CLUSTER24" AT CHECKOUT. Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides a detailed review of SAS No. 145 and brings you up to date on FASB and AICPA standards issued over the past few years. The course also provides many hands-on examples and illustrations to help apply the guidance in practice and discusses other important A&A practice matters to be aware of, including an update on peer review and audit quality.
Surgent's Real Estate Taxation: Critical Considerations
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Online
4.00 Credits
This course is a 'deep dive' into many aspects involving the taxation of real estate for the mid-level practitioner moving into this complex area. You will deepen your understanding of the complex considerations and strategies that individuals must navigate in acquiring, operating, and selling real estate. You will leave the course able to navigate critical issues associated with the relevant returns and plan strategically for your company or clients. We will discuss in detail the impact that recent tax changes have had on the real estate industry, as well as new credits that are available after the Inflation Reduction Act of 2022.This course qualifies for IRS credit.
Surgent's Yellow Book and Single Audits: How to Stay in Good Graces and Out of Bad Places with Your Peer Reviewer
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Online
4.00 Credits
If you perform Yellow Book audits and/or single audits, it is a given that a peer reviewer will be looking at your work on those engagements! Why fret and sweat about what peer reviewers are going to be looking for? In this course, we will explore the key audit requirements that peer reviewers focus on, how the auditor complies with those requirements, and common pitfalls seen in Yellow Book and single audits. This course will help you proceed and succeed in your Yellow Book and single audits!This course qualifies for yellow book credit.
Shorten Month-End: Closing Best Practices
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Online
4.00 Credits
Surveys show that the average North American company completes its monthly financial statement closing in six days. However, some companies can close their books in one day or less. You don't have to sacrifice accuracy for speed. This session will show you how to close month-end faster, better and cheaper. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Financial & Tax Accounting for S Corporations & Partnerships
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Online
8.00 Credits
This program compares and contrasts the financial and tax accounting differences of partnerships, LLCs, and S corporations, as well as discuss the tax accounting for these entities. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
How to Start a CFO Service
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Online
1.00 Credits
This Masterclass is a one-hour training to show accountants how they can grow their practice this year through CFO and business advisory services. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Money Laundering Awareness for Accountants
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Online
2.00 Credits
The course provides general information on how to identify money laundering activities during the conduct of normal tax audits. Discover key resources and tools available for effective detection and deterrence. Explore the impact of money laundering on ethical decision-making, and how examiners and auditors can assist criminal investigators in countering money laundering. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Setting a New Standard for Quality: Practical Guidance to Implement the AICPA's New Quality Management Standards
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Online
1.00 Credits
The AICPA issued new Quality Management Standards that require all accounting firms that perform audit, review, compilation, attestation, and agreed-upon procedures engagements to comply with the enhanced Quality Management Standards by December 15, 2025. The most significant change in the new Quality Management Standards is the requirement that firms identify and assess quality risks specific to their practices and then design and implement responses to each identified quality risk. This program will help you understand the new Quality Management Standards, provide practical guidance for adoption, and respond to the requirements of the new Quality Management Standards.
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.
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.
GASB 96 -SBITA, GASB 94 P3, and GASB 87 Leases (Year 2)
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Online
2.00 Credits
This is a 2 hour webcast that will focus on the similarities between all three of these GASB accounting standards that deal with contractual arrangements such as leases, Subscription-Based Information Technology Arrangements (SBITA) and P3s. Compare and contrast these standards as you prepare for implementation this year of GASB 94 and GASB 96, and review the implementation efforts of Leases in Year 2.
2024 Fiduciary Accounting: Fundamentals & Rules
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Online
2.00 Credits
This course will dive into the fundamentals of fiduciary accounting and provide a reporting guide for determining whether receipts and expenditures are assigned to income or principal/corpus.
Cash Management: Strategies for Long-Term Success
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Online
2.00 Credits
Many finance departments spend considerable time managing cash, particularly if the organization is highly leveraged or cash rich. Many opportunities exist to reduce your financing costs or increase short-term cash returns if you manage cash effectively. This session will cover a wide variety of day-to-day cash management tools.
Surgent's Business Writing: Professional & Effective Emails
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Online
2.00 Credits
Good writing is good business. Studies show that the average business worker receives 121 emails per day. That's a lot of emails. Are your emails effective? Are they being read? Are they professional and tone-smart? In this course, you will learn techniques and skills to get your emails to stand out and improve their effectiveness and professionalism.
Surgent's Time Management for Professionals
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Online
2.00 Credits
The phrase "time management" is misleading. No one manages time. Instead, we manage events in our lives which consume time. Like money, time is both finite and valuable; it should be budgeted and used wisely. Those individuals who "manage" or budget their time wisely often are more productive, less stressed, and able to achieve their goals more effectively than others. Professionals by nature place a high value on their time. Still, successful time management strategies vary based upon the personality, motivation, and discipline of each individual. This course provides simple, practical, and powerful techniques that help professionals work efficiently and achieve better balance in their lives. Successful time management skills also reduce the risk of burnout, which in turn improves the likelihood of achieving success in any endeavor.
2024 Tax Season Update with Steve Dilley
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Online
4.00 Credits
Gear up for tax season with Steve Dilley's annual update! This program provides an update to the latest tax developments, rules and regulations affecting both business and individual taxpayers, including a review and integration of 2023-2024 legislation. **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.
Exchange Transactions vs. Contribution for NPOs
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Online
2.00 Credits
Recently issued accounting standard updates provide important clarifications for determining whether a not-for-profit (NFP) organization's transactions are an exchange transaction or a contribution. This course will provide those responsible for preparing financial statements for NFPs examples of the proper accounting for exchange transactions covered by ASU No. 2014-09 versus contributions covered by ASU No. 2018-08. 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 - Addressing Budgeting Uncertainty
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Online
1.00 Credits
With new accounting standards, the economic landscape and evolving technology, accounting, financial reporting and finance continue to grow in complexity. FASB has tried to address the growing complexity, by working towards making GAAP less convoluted. The struggle to stay on top of accounting financial reporting requirements and finance changes due to the economy continues for several reasons. Lack of in-house SMEs, managing high volumes of transactions, and data and evolving information technology systems. In the future, executives must consider the challenges they will face in future years that will bring their own nuances and complexities. Budgeting is certainly one of those processes that must be evaluated and re-evaluated for efficiency. This session delves into the corporate budgeting process and discusses methods used and which methods may or may not allow for the organization’s to properly plan for a volatile future.
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.