CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Surgent's Understanding Partnership Taxation: Types of Basis, Contributions, and Distributions
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Online
4.00 Credits
Calculating partnership basis is one of the most important things that we do as practitioners. However, it is also one of the most confusing. When we use the term "basis," we really could be referring to one of three different things. This course will explore the differences between inside basis, outside basis, and 704(b) basis. Through several examples and practice problems, we will show you how to easily distinguish among these terms. We will also explore the tax implications of initial contributions of property to a partnership as well as the different types of partnership distributions.This course qualifies for IRS credit.
Reviewing S Corporation Tax Returns: What Are You Missing?
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Online
4.00 Credits
The complexity of S corporation tax law creates a formidable challenge to the tax practitioner for accurate compliance and reporting of their client's S corporation activities. Join us as we discuss the common errors practitioners make on S corporation tax returns that are often missed by review staff. The intent is to sharpen skills for reviewers by examining case studies and discussing issues where additional information from the client may be warranted and areas of tax law where proper treatment requires additional analysis and information. Multiple issues will be discussed including income, deductions, K-1 reporting, and K-2 and K-3 reporting. This course follows a highly illustrative case study format to increase participant comprehension and retention.
Understanding Internal Control Constructs
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Online
4.00 Credits
Organizations of all sizes often fail to successfully install needed foundational components of an internal control system. Whether large or small, entities must view policies, procedures, and all controls in a wholistic manner in order to develop a system of controls that will keep the entity on its intended course. Moreover, those that design policies and procedures benefit by knowing why control measures are necessary. This session sets forth internal control concepts and explains the importance of strong internal control policies. It provides an understanding of the interrelated nature of all controls created by any organization. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Audit 104: Audit Documentation - Workpapers To Pass Review
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Online
2.00 Credits
Audit Documentation - Creating Workpapers That Pass Review is an important foundational course. Proper documentation is essential to a high-quality audit and other assurance services, as auditors are required to prepare and maintain documentation to demonstrate that sufficient and appropriate audit evidence was obtained to support the auditor's opinion. It is critical for workpapers to provide a clear understanding of the nature, timing and extent of procedures applied, the results of those procedures, source of evidence obtained, and conclusions reached. Both audit effectiveness and efficiency are directly impacted by the nature and extent of audit documentation. Note: This course is a part of a recommended 16-hour audit skills curriculum for beginning staff. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
LinkedIn Profile Secrets for CPAs
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Online
2.00 Credits
Today's CPAs can expect their prospects, clients, referral partners, and candidates to research them on LinkedIn. The good news is that you can leverage LinkedIn to craft a digital presence that demonstrates your expertise, showcases your personal brand, and aligns with your values. Learn how to create a LinkedIn profile that is not just a resume but a valuable marketing tool for your CPA business. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Surgent's Navigating Your Client Through the IRS Appeals Process
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Online
4.00 Credits
Despite the fact that a client's tax matter may be taken directly to court, utilizing IRS Appeals usually results in saving your client both time and money. Join us as we discuss the misunderstood process of going to IRS Appeals.This course qualifies for IRS credit.
Surgent's Select Estate and Life Planning Issues for the Middle-Income Client
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Online
4.00 Credits
Clients think that estate planning only applies to the very rich. In truth, there are many issues of critical concern for which the middle-income client needs to plan. This course is a must-attend for all Accounting and Financial Professionals who work with middle-income clients and are looking for ways to provide additional quality services. Updated for developments relative to estate tax changes.This course qualifies for CFP credit.This course qualifies for IRS credit.
K2's 2024 Harnessing ChatGPT - Unlocking Professional Efficiency
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Online
1.00 Credits
Are you ready to maximize the utility of ChatGPT? If so, participate in this session so you can learn the best ways to leverage this tool.
Excel for Accounting Professionals Session 6: List Comparisons and Indenting
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Online
2.00 Credits
This session opens with how to use Excel's lookup functions to perform list comparisons. Also, this webcast covers how to perform multicolumn list comparisons without first combining several columns into a single lookup column. We discuss how a minor detail like how we indent can produce major efficiency gains. We end the webcast by comparing traditional lookup functions to Excel;'s multiple condition summing function. The webcast is designed with time for you to work along. This hands-on workshop is an effective way to learn Excel since you'll be completing the same exercises demonstrated by the instructor. A link will be provided, so you can download the necessary Excel files. During the webcast, the instructor will provide time for you to complete the exercises using your Microsoft Excel for Windows. For each topic presented, the instructor explains the topic and demonstrates it with Excel exercises. Then, the instructor provides time for you to complete many of the same exercises. Finally, the instructor demonstrates the solutions for all the exercises in the practice workbook and then moves to the next topic. This format allows you to work along rather than just watch passively, enabling you to immediately practice the skills demonstrated.
Mergers & Acquisitions: Tips and Speed Bumps to Avoid
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Online
2.00 Credits
Mergers, acquisitions and alliances have been and continue to be major avenues to organizational growth and increased competitive advantage. Despite the great initial promise of many mergers and alliances, few seem to yield the anticipated results. Numerous studies indicate that between 55% and 77% of mergers fail to accomplish their intended purpose. This course helps financial professionals, and their advisors identify, execute, and consummate mergers and acquisitions that create shareholder value while avoiding the many traps that can cause post-acquisition failure.
Why Cybersecurity Matters to CPAs
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Online
2.00 Credits
CPA's are responsible for understanding (1) the presence of fraudulent activity, (2) that financial reports are complete and accurate, and (3) applying the going concern principle to a business. Appropriate cybersecurity controls, processes and oversight directly impact these three areas. Fraud Bad actors can exploit systems with weak security controls to perform fraud. The increasing prevalence of hacked systems reflect this. Bad actors are stealing data, intellectual property, financial assets, and other information. Digital fraud is becoming more prevalent and can be substantially more damaging than historical types of fraud. Not only can digital fraud result in financial loss, but it can subject companies to expensive lawsuits, damage reputations and can even put a company out of business. Complete & Accurate Financial Reports Having cybersecurity controls on systems and networks is critical to ensure information reported in financial statements is complete and accurate. Data residing in financial reports is processed, stored and transmitted using IT Systems. It is important for CPA's to understand the required cybersecurity controls to prevent or detect inaccurate data in financial reports. Going Concern With an increasing volume of system hacks (e.g. Target, Experian, Sony, and most recently the US Government), it is no longer "if" you're going to get hacked, it is "When." If organizations do not have appropriate cybersecurity controls in place to protect against an attack, then a malicious hack can put them out of business. An organization's cybersecurity posture should be a factor in evaluating the Principle of Going Concern. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
2024 Not-for-Profit Accounting Update
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Online
4.00 Credits
The Not-for-Profit Advisory Committee (NAC) has been meeting with FASB to discuss the impact of various standards on the nonprofit community. In this course, we will explore the work of the NAC and the impact they've had. We then transition to the Accounting Standards Updates (ASUs) issued by the FASB that are impacting nonprofit entities, including a review of year 2 issues with respect to the leases standard including modification accounting. We will close with a look at common deficiencies found in nonprofit financials.
Ethics: What a CPA in Public Practice Needs to Know
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Online
2.00 Credits
Accountants in public practice face ethical conflicts almost daily. This workshop (re-)introduces the revised AICPA Code of Professional Conduct and walks through the eleven rules of conduct applicable to accountants in public practice, emphasizing the management of objectivity and competence. We end with discussions of a real-world case involving a CPA whose objectivity and competence is questioned. 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 OneDrive's Best Practices
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Online
1.00 Credits
Although Windows incorporates the OneDrive app, you may not have configured it correctly for your specific needs. Using the OneDrive app and the related Cloud storage service to their fullest potential means you can access your files when and where you need them. Further, sharing your files and collaborating with others is easy when using OneDrive correctly. In this session, you will learn best practices for taking full advantage of OneDrive.
K2's 2024 AI Confidential - Privacy And Artificial Intelligence
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Online
1.00 Credits
AI is an extremely popular topic these days, and for good reason! However, does AI present yet another threat to your privacy? Get answers to this question and more in this session.
New Quality Management Standards: Resources - Expectations for Firms and Engagement Partners
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Online
1.00 Credits
Leverage resources for optimal QM performance (bold) Managing a firm's resources to achieve the objectives of a quality management (QM) system involves planning, maintaining, scheduling, and allocating resources in ways that are best for each firm - but the system needs to use and leverage resources effectively. In this webcast, you'll gain a better understanding of how firms can design and operate their QM systems to appropriately manage resources - human, technological, intellectual, and financial. Managing resources is not only about the quantity available but also having the correct proportion of each resource to perform quality engagements. These revised standards strengthen an engagement partner's responsibilities for quality management at the engagement level and may positively change aspects of corporate culture. Second in a four-part webcast series (bold) This is the second webcast in a four-part series on the Auditing Standard Board's (ASB) new quality management standards. You'll take a deep dive into the resource component of the ASB's Statement on Quality Management Standards (SQMS) No. 1, A Firm's System of Quality Management (ital), and the engagement partner's responsibility for resources under Statement on Auditing Standards (SAS) No. 146, Quality Management for Engagements Conducted in Accordance with Generally Accepted Auditing Standards (ital). Attendance in each webcast in this four-part series will earn you one CPE credit. You can participate in one or all based on your interest in the topics. A rebroadcast of this webcast is scheduled for Dec. 8, 2022, at 2pm ET.
2024 Performance Auditing Made Easy
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Online
1.50 Credits
Unlike a traditional financial audit objective (Are the financial statements materially misstated), performance auditing can address a wide variety of objectives. Is this program working? Can it be improved? Where can we save money? How can we operate more efficiently and effectively? Are management’s assertions supported? And so forth. This session will explain what a performance audit is, describe the applicable standards, and provide examples that indicate the value of a performance audit. Performance audits can add value to any entity and practitioners can profit from adding these assurance services to their practices.
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.
Building Your Personal Net Worth: Invest in Your Future
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Online
2.00 Credits
By the nature of our work and training, financial professionals have more personal finance knowledge than the general population. However, sometimes we spend so much time planning our company's future that we neglect or defer taking steps to build our own personal net worth. If you are dissatisfied about the speed that you are accumulating savings, this session will help put you on the right track. Even if you are meeting your goals, this session will provide insights and ideas which will add to and reinforce what you may already be doing.
Excel - Two Must Know Features: Defined Names & Tables
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Online
2.00 Credits
Excel has over 500 functions and among those, Defined Names is one of the top choices in creating formulas that make your spreadsheets work better for you. After understanding what they are and how to properly create Defined Names, you will wonder how you managed without them for so long. This course is designed to build the foundation to becoming an Excel Formula Expert. Our focus will be on design techniques that should be used when creating formulas. You will learn how to use Defined Names and Excel Tables as an important and fundamental part of EVERY spreadsheet. You will learn techniques that most advanced users don't implement in their spreadsheets but should. After completing this course, you will be well on your way to becoming an Excel Formula Expert. This session is presented using Excel 2013. Regardless of the version you are using, ALL concepts covered in this course apply to ALL versions of Excel. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.