CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Spring Tax Update with Steve Dilley
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Online
8.00 Credits
This program provides an update on the latest tax developments, rules and regulations impacting individual and business taxpayers, including a review and integration of the most recent legislation. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
The CPA's 2026 Guide to Cryptocurrency and Blockchain
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Online
2.00 Credits
We have passed the 15 year anniversary of the start of the cryptocurrency market with the release of Bitcoin in 2010. It is estimated today that 1 in 5 people in the U.S. trade in cryptocurrency. With the recent changes in the legislative landscape, this number is poised for substantial growth. In addition, there will be natural evolution towards "smart contracts" powered by AI and the integration of cryptocurrency as the payment mechanism. For these reasons, it is important for every CPA to have a baseline understanding of the cryptocurrency marketplace and the technology it is built on. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Consulting Services Secrets
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Online
1.00 Credits
Award winning discussion leader Mark Hugh discusses how to create and capture value with consulting services. Whether you want to consult a little or full time, this valuable course reviews identifying a specialty, growing a practice, capturing value, creating deliverables, and effective marketplace marketing strategies. Presented by: Mark HughType: Live Webcast Replay
ACPEN: Business Valuation - Asset Approach
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Online
1.00 Credits
This course provides a comprehensive introduction to the business valuation process, beginning with key terminology, professional standards, and the rules that guide the appraisal profession. Participants will explore the three primary approaches to value—Asset, Income, and Market—before focusing in depth on the Asset Approach. The course examines when and why this method is used, its advantages and limitations, and how to apply it effectively in real-world scenarios. Through practical examples and clear explanations of each of the three methods within the Asset Approach, learners will gain both the confidence and competence to apply valuation principles in their professional practice. Presented by: James LairdType: Live Webcast Replay
ACPEN: 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. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Getting the Most When Selling a Business: Little Details to Get Top Value
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Online
2.00 Credits
Every business will be sold eventually. When you have built a great business and decide to move on – you want the most you can get for that terrific organization! What are the steps to take to maximize the value realized? What do buyers really want? What are the three levers to achieve maximum value? If you want top dollar, preparing to sell takes years of planning. This seminar helps CEOs, entrepreneurs, CFOs, Board members, controllers, and their advisors prepare for a successful sale of the organization to maximize shareholder value. We will outline the process to get the most bang for the buck. Proper exit planning demands planning and time. Presented by: Don MingesType: Live Webcast Replay
ACPEN: State Tax Nexus: Frequently Awkward Questions
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Online
2.00 Credits
Award winning discussion leader Mark Hugh discusses both nexus basics and new developments in the dynamic, ever changing world of state income and sales tax nexus. This valuable course answers your frequently asked questions, reviews key factors in examining potential nexus consequences, takes a tour through the rules in states comprising 50% of the US, and identifies free, online multistate resources. *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 Presented by: Mark HughType: Live Webcast Replay
ACPEN: Real Estate Professionals: Passive Activity, Sec. 199A and Investment Income Tax
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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 terri.storer@acpen.com Presented by: Steven DilleyType: Live Webcast Replay
ACPEN: Accounting for Software
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Online
2.00 Credits
Software-related transactions continue to evolve, requiring careful analysis under U.S. GAAP. This two-credit course examines the accounting treatment of software costs, with a primary focus on internal-use software and emerging guidance. Participants will walk through the lifecycle of software development, including capitalization and expense recognition, amortization, and impairment considerations. The course includes a focused review of ASU 2025-06 and its impact on accounting for internal-use software. Additional topics include accounting for website development costs, Software-as-a-Service (SaaS) arrangements, and other cloud computing arrangements (CCAs), including implementation and hosting considerations. The course also addresses accounting for external-use software, including technological feasibility, capitalization thresholds, and related revenue considerations. Through practical examples and case-based scenarios, participants will strengthen their ability to interpret authoritative guidance and analyze the financial reporting implications of software-related transactions. Presented by: Melisa GalassoType: Live Webcast Replay
ACPEN: What's Going on at the FASB (2026/27)
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Online
2.00 Credits
This course provides an efficient update on recent and upcoming accounting standard-setting activity issued by the Financial Accounting Standards Board. The course focuses on Accounting Standards Updates (ASUs) effective for December 31, 2026 year-ends for public companies, private entities, and not-for-profit organizations. Participants will also review issued ASUs with future effective dates, along with high-level insights into recent exposure drafts. Emphasis is placed on understanding timing, scope, and areas of change that may affect financial reporting and implementation planning. Designed as a practical update for preparers, auditors, and financial professionals, this course helps participants stay current on FASB activity and better anticipate the impact of evolving accounting standards. Presented by: Melisa GalassoType: Live Webcast Replay
Ethical Performance Management
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Online
2.00 Credits
Today, more than ever, effective performance management is critical to the well-being of an organization, as well as the engagement and satisfaction of staff. Unfortunately, performance management is also often one of the most dreaded responsibilities managers face. This session will provide insight into what performance management is, how to prepare and conduct performance appraisals, how to coach the marginal employee, legal considerations to be aware of when conducting an appraisal, and ways to engage and motivate staff. In addition to providing tools to conduct effective appraisals, we will also look at the ethical implications of employee reviews. When done well, performance management has the power to improve communication between managers and their staff as well as help foster stronger career paths and routes for growth. It can motivate, re-engage, and energize everyone involved. Ethical values such as fairness, accountability, respect, intellectual honesty, and trust will be incorporated into this session. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: Financial & Tax Accounting for S Corporations
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Online
4.00 Credits
This program addresses the many complex financial and tax accounting issues that are common in S corporation transactions, with discussion of common pitfalls and the AICPA "small" GAAP accounting standards. This course does not qualify for IRS credit. Presented by: Steven DilleyType: Live Webcast Replay
ACPEN: K2’s Small Business Internal Controls, Security, And Fraud Prevention And Detection
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Online
8.00 Credits
In today's fast-paced business environment, internal controls are more crucial than ever, especially for small organizations. However, many small businesses face significant challenges in implementing effective internal control structures. Our comprehensive program is designed to help you evaluate, develop, and implement a robust internal control system tailored to the unique needs of small businesses. Join us to learn how to assess risks and implement preventive, detective, deterrent, and compensating controls to mitigate these risks, even in the absence of proper segregation of duties. Our program also covers technology-focused techniques for preventing and detecting fraud, securing information systems, and protecting sensitive data. Don't let the complexities of internal controls overwhelm you. Our expert-led sessions will provide you with the insights and tools necessary to design, implement, and monitor effective internal controls, security measures, and anti-fraud strategies. Ensure your small business is safeguarded against risks and positioned for success. Presented by: Thomas StephensType: Live Webcast Replay
AI & Accounting in Construction
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Online
2.00 Credits
This course provides a concise overview of how artificial intelligence (AI) is revolutionizing the construction industry and reshaping financial oversight, accounting practices, and regulatory compliance. From autonomous equipment to predictive risk analytics, construction firms are increasingly adopting AI to enhance safety, efficiency, and profitability. As this transformation unfolds, accountants and financial professionals must evolve their roles-leveraging AI for smarter budgeting, automated compliance, and real-time auditing. The course highlights the top 20 macro-level AI trends in construction and explores how accounting professionals can align financial systems with operational AI, uphold audit integrity, and prepare for emerging tax and compliance challenges. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Corporate Finance Technology Selection: Practical Frameworks
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Online
1.00 Credits
Finance technology decisions (ERP, FP&A, AP/expense automation, close/consolidation, bank integrations, and AI-enabled tools) can dramatically improve close speed, forecasting, and control execution-but vendor demos and "AI" marketing often hide integration complexity, data readiness gaps, governance risk, and long-term total cost. This course provides a practical, vendor-neutral approach for CPAs and finance leaders to evaluate and implement corporate finance technology with an audit-ready mindset. Participants learn how to cut through AI claims using an AI capability framework, apply a weighted vendor evaluation scorecard focused on controls and assurance, build a five-year total cost model that captures hidden and ongoing costs, and follow an implementation roadmap with checkpoints and red flags to reduce failure risk and improve ROI realization. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN: The Future of Work - Building a New Model of Work
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Online
1.20 Credits
Most of the models of work that we use today were not built for the pace of change and the dynamism of work today. In this course, you will learn how so many models we use at work are fundamentally broken and no longer useful. Models that rely on people staying a long time in a firm are no longer helpful in a reality where employees are staying for increasingly shorter periods with their employers. This course will reveal how so much of the architecture of work was not built with short tenure in mind: career paths, compensation, and retention objectives. Presented by: Steve CadiganType: Live Webcast Replay
ACPEN: 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. Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Global Internal Audit Standards (GIAS) – Overview and Contrast to 2017 International Professional Practices Framework (IPPF)
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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 Presented by: Lynn FountainType: Live Webcast Replay
ACPEN: Data Analytics: Practical Insights for Today's Accountant
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Online
2.00 Credits
This session explores tools and techniques that can enhance the efficiency and effectiveness of client engagements and business processes using data analysis tools. We will introduce some of today's popular and software tools and examine the AICPA's Five-step approach to incorporating data analytics into public accounting engagements. Presented by: Dr. Chris HarperType: Live Webcast Replay
ACPEN: Individual Tax Update 2026: Cases, Rulings & Real-World Impact
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Online
2.00 Credits
Tax law continues to evolve—and so do the risks and opportunities for individual taxpayers. This 2026 update examines the most important cases, IRS rulings, and administrative guidance from the past year, translating complex developments into practical takeaways. Learn how new interpretations affect deductions, credits, reporting obligations, controversy issues, and tax planning strategies. Walk away with tools you can immediately apply in practice. *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 terri.storer@acpen.com Presented by: Steven DilleyType: Live Webcast Replay