CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Walter Haig's GAAP for SMEs, Tax & Cash Frameworks Update
-
Online
8.00 Credits
This course provides an update of the recent changes that have occurred in the financial reporting frameworks commonly used by small and medium-sized entities (SMEs). Troublesome areas in these financial reporting frameworks as identified in peer reviews and litigation will be highlighted. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
The Yellow Book: From Beginning to End
-
Online
8.00 Credits
A comprehensive review of the newest version of the U.S. Government Accountability Office’s Government Auditing Standards, otherwise known as “the Yellow Book.” The standard will affect all auditors who perform audits of government and nonprofit organizations who receive federal funds, or where application of GAO standards is required by law, regulation or contract. It does not address the standards applicable to performance audits.
K2's Understanding Your Ransomware Risk
-
Online
1.00 Credits
Protecting yourself from ransomware requires more than just anti-virus software. Additional technology protections are necessary. Further, business continuity, legal and regulatory, and cybersecurity insurance considerations should all be a part of your risk abatement strategy. Attend this session to determine if your current level of ransomware protection reduces your risk to an acceptable and identify ways to ensure that you are protected.
ChatGPT Vision: How Accountants can Chat with Imagery
-
Online
2.00 Credits
This course offers an in-depth exploration of the "vision" capabilities of ChatGPT specifically tailored for accountants. The session demonstrates how artificial intelligence can interpret and analyze visual content to revolutionize financial management. The curriculum covers a wide range of applications, from understanding GPT Vision and its unique benefits to leveraging aerial and street view imagery for comprehensive financial analysis. Through detailed case studies, participants will learn how to access and utilize GPT Vision effectively, incorporating it into tasks like data visualization, text and object recognition from images, and the use of descriptive, diagnostic, predictive, and prescriptive (DDPP) analysis methods to enhance decision-making processes. 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 Artificial Intelligence For Accounting And Financial Professionals
-
Online
4.50 Credits
Discover the real-world power of Artificial Intelligence (AI) and equip yourself with the skills to conquer modern challenges in accounting and finance. In this engaging course, we demystify AI and unveil its practical applications, transforming it from theory into a hands-on tool. Learn the essential AI fundamentals and unlock its remarkable potential to boost your productivity and effectiveness alongside your team. Explore the specific problem-solving capabilities of AI, tailored to address the unique challenges faced by accounting and financial professionals. Gain expertise in leveraging AI features integrated into everyday applications, including the ubiquitous Excel. Uncover how these features enable you to effortlessly detect fraud, identify potential transaction errors, and elevate your financial operations to new heights. Witness firsthand how AI is reshaping the present and future of your profession, positioning you at the forefront of this revolutionary wave.
Fraud, Controls & Ethics: Best Practices & Case Studies
-
Online
4.00 Credits
This course explores actual fraud circumstances through the lens of potential prevention. We will examine how selected frauds were accomplished and consider what internal controls may have prevented fraudsters from achieving their nefarious acts. Then we will switch gears to an interactive, case-based discussion that asks participants to reach their own conclusions by analyzing facts in concert with the AICPA Code of Professional Conduct and other sources of ethical guidance. This course ultimately provides practical, action-oriented insight that can be implemented by accounting professionals in both public practice and industry. This event may be a rebroadcast of a live event and the instructor will be available for questions during the event.
How Prevalent Is Retaliation Within Your Culture?
-
Online
1.00 Credits
Does your organization encourage timely reporting? Does your organization provide substantive protection for those who report? Organizations should be aware of characteristics indicative of a retaliatory culture - one in which bad actors are provided ample opportunity and cover to retaliate.
Responding To Retaliation Concerns and Capturing Key Retaliation Case Metrics
-
Online
1.00 Credits
Individuals may cite retaliatory concerns when weighing their decision to report an issue; during an investigation; or, after an investigation’s conclusion. No matter the timing, when an individual raises a retaliation concern, their claims should be taken seriously and fully reviewed. Does your organization analyze retaliation allegations and investigate outcomes as part of their cultural assessment? Most organizations track retaliation matters at a general, non-specific level. The type of retaliation and the perceived cause of the retaliatory act are not delineated. When a retaliation matter requires investigation, an organization should gather key data points for trending purposes and to fine tune future training and policy initiatives. This course offers recommendations for (1) framing responses to retaliation allegations (2) capturing key data points (3) developing specific metrics for retaliation matters
The SECURE Act 2.0 - Planning Opportunities for Individuals
-
Online
1.20 Credits
The Secure Act 2.0 was passed in a flurry of year-end legislation. This one hour program will cover the important changes that individuals need to know about contributions to accounts and new ways of accessing these funds. This course will provide a concise look at these hot topics. **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 Advanced Collaboration Solutions
-
Online
2.00 Credits
Collaboration is more important now than ever. In this session, you will learn how to take advantage of today’s collaboration tools to improve accuracy, customer/client service, and organizational efficiency.
Ethical Intelligence for Artificial Intelligence
-
Online
2.00 Credits
Organizations and individuals enticed by the siren song of artificial intelligence cannot ignore ethical considerations. Professionals must consider accuracy of information, data privacy, independence, source citations, organizational policies, security, data retention, and other ethical matters. This course discusses ethical issues associated with the utilization of AI in a professional setting and provides suggested best practices.
The Three Million Dollar Ribbon
-
Online
2.00 Credits
Two conmen used lies and falsified documents to convince the State of Tennessee to give them a $3,000,000 economic development grant to create 1,000 jobs by purchasing and rehabilitating a vacant factory in rural Tennessee. Instead, they spent most of the money on an extravagant lifestyle and invested over $1M in a scheme to defraud the U.S. Federal Emergency Management Agency (FEMA) out of over $30,000,000 pursuant to a contract to provide the tarps for areas such as Puerto Rico, affected by hurricanes. This session provides a detailed case study of how the investigators accumulated, organized, and analyzed hundreds of documents, identified the falsifications and misrepresentations, conducted multiple interviews, and ultimately convicted the conmen. This case study provides multiple takeaways for detecting and investigating grant fraud, which is especially relevant in light of the numerous federal stimulus programs in recent years.
1040 Tax Prep Automation with AI Tools
-
Online
2.00 Credits
There has never been a greater opportunity to leverage technology tools to automate various aspects of 1040 tax preparation. This course will provide specific examples of how you can use AI (artificial intelligence) based tools to complement your core 1040 tax prep software. You will learn how to leverage AI to automate the collection and organization of client source documents, enhance the engagement management process and add value to your 1040 service through AI enhanced 1040 advisory services. This course will separate the hype from reality about AI and how it can be used in 1040 tax preparation. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Advanced Cost Accounting: Eliminate Calculation Distortions
-
Online
2.00 Credits
Organizations that use primitive costing methods make predictable mistakes, allocating too much cost to easy, high-volume "gravy" products and too little cost to difficult, low-volume "dog" jobs, putting an organization with inferior information at a significant competitive disadvantage. The secret to being the “smart competitor” is learning how to deal with overhead. This session will show you how to assign 16 key overhead categories. Whether you work in a wholesale, retail, healthcare, service or manufacturing business, you will find this session invaluable. Get your cost right, and you will be able to give the "dogs" to your competitors and keep the "gravy" for yourself.
Mastering Charitable Remainder Trusts and Form 5227 ComplianceCompliance
-
Online
2.00 Credits
Join us for an in-depth webcast on Charitable Remainder Trusts (CRTs) and the essential aspects of preparing Form 5227. This course will provide a comprehensive overview of CRTs, including their purpose, benefits, and practical considerations. Moreover, we will delve into the intricacies of Form 5227, the informational return for charitable remainder trusts, ensuring you have the necessary knowledge to accurately complete and file this crucial document. During this webcast, Art Werner will guide you through the fundamental concepts of Charitable Remainder Trusts, illustrating how they can be utilized as a strategic tool for tax planning. We will explore various types of CRTs, their formation, and the different scenarios in which they are most beneficial. A significant portion of the webcast will be dedicated to Form 5227, the reporting requirement for charitable remainder trusts. We will provide an in-depth analysis of the form's components, line by line, ensuring you gain a comprehensive understanding of the information it requires. From trust assets and income to distributions and charitable beneficiaries, we will cover each section, discussing common pitfalls and best practices for accurate reporting. Mr. Werner will address the recent updates and changes to Form 5227, enabling you to stay up to date with the latest compliance requirements. **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.
Surgent's Employee Stock Options: What Financial Professionals Should Know When Advising Their Clients
-
Online
2.00 Credits
Companies often offer stock options as an additional form of compensation to attract and retain the best talent. Used appropriately, stock options can generate significant wealth, yet many employees are unfamiliar with how stock options work and why options serve as a valuable opportunity for employees to establish and grow their wealth. Unfortunately, employees who receive stock options are often unaware of their inherent risks. Research has shown that over 76% of employees have never exercised their stock options. Almost half of these individuals (48%), say they held off on selling their options due to fear of making a mistake. This course provides accounting and finance professionals with a broad overview of employee stock options. The webinar is designed to help participants better understand the fundamentals behind these investments and, in turn, better advise their clients.This course qualifies for CFP credit.
Surgent's Top 10 Celebrity Estate Mistakes and How to Avoid Them
-
Online
2.00 Credits
This course uses the lives of the rich and famous as a template to better understand the realm of estate planning. With stories ripped from the headlines, we will examine pitfalls and best practices. Did you know that Prince died without a will, opening the door for 45 people claiming to be his beneficiaries? Or that Michael Jackson was not careful in properly funding his trust, leading to delays and legal battles in the administration of his estate? Even Abraham Lincoln, it turns out, did not have a will. In discussing an array of celebrities, from Jackie Kennedy, Joan Rivers, Jimi Hendrix, and Whitney Houston to Aretha Franklin, Barry White, Leona Helmsley, and Florence Griffith Joyner, the course is designed as an enjoyable learning experience with tips for all levels of expertise. We may not have their fame or fortune, but we can certainly walk the red carpet when it comes to estate planning.
Surgent's Top Business Tax Planning Strategies
-
Online
2.00 Credits
Business strategies for 2025 are largely dependent on changes that could be enacted some time in 2025. Of particular concern to tax practitioners is whether the Tax Cuts and Jobs Act of 2017 will be reenacted in 2025 in whole or in part. The possibility exists that many provisions of the Tax Cuts and Jobs Act of 2017 will not be extended beyond 2025. President Trump has also proposed other tax changes unrelated to the Tax Cuts and Jobs Act of 2017 that could significantly impact business. This program analyzes the new opportunities and challenges that legislative changes offer to businesses and their owners that impact 2025 and later years.This course qualifies for IRS credit.
2025 Accounting & Auditing Update
-
Online
3.00 Credits
Stay informed and prepared with this comprehensive annual update on the latest developments in accounting and auditing. We'll begin with a deep dive into the Accounting Standards Updates (ASUs) effective in 2025, followed by insights from the FAF's 2024 PCC Review and an overview of FASB's Invitation to Comment - Agenda Consultation, which will shape the future of accounting standards. On the auditing side, we'll tackle the essential changes in quality management standards that firms must implement by the end of 2025. The session will also highlight common deficiencies identified by the DOL in EBP (Employee Benefit Plan) engagements and provide a peek at upcoming projects from the Auditing Standards Board (ASB). Join us to gain practical insights and actionable takeaways to navigate these updates with confidence.
The Competent Accountant - Mastering the Role of the Controller/ CFO
-
Online
4.00 Credits
How do you raise your skills to the next level to master the Controller or CFO role? Welcome to a course that provides insights that align the CGMA Competency Framework. The course will examine each of the areas: Technical, Business, Leadership and People to increase your competency. How are your technical skills? Are you a traditional accountant or have you learned to expand your technical skills to go beyond “what are the financial numbers?” to “why did these financial results occur?” Are you able to use ratios to understand the business dynamics and the implications to change course or take corrective action? Are the systems that you implement and operate best practices or merely stop-gap solutions? How are your business skills? Can you set a vision? Can you develop a strategy? Do you understand the macroeconomic environment of your organization? Can you lead a major project to a successful conclusion? This session will explore the role of business as opposed to tracking the results of the business. How are your people skills? How good is your ability to influence others? How are successful are your negotiation skills? How well can you communicate? Are you a collaborator or a partner? This section will help accountants understand that it is people skills that drive the overall success of the accounting operations. Finally, how are your Leadership skills? Do you inspire staff or make them angry? Do you know why your staff work for your company and you? Do you understand what employees want from their position? Do you know how to deal with a difficult staff person? Can you lead difficult change? This session will help you recognize what leadership truly is as opposed to what passes for day to day management.