CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
The Controllership Series - Addressing Cash Flow and Forecasting Uncertainty
-
Online
1.50 Credits
These are uncertain times. With constant economic fluctuation, geopolitical uncertainty and inflation pressures, corporations and their professionals are facing challenges at every turn. The Controllership function is accustomed to dealing with changing variables but when the change is constant and every evolving, even the simplest of tasks like cash flow and cash forecasting can become difficult. This webinar is to focus on what methods the controller can elicit to attempt to address the current uncertainty when working with their cash flow issues and forecasting. Of course, there are basic measures that can be employed such as: Proactively managing receivables and payables Automate your accounts payable and receivables process Keep business expenses at a minimum Work with digital methods of payment from vendors Use credit wisely However, this webinar will explore methods used to create and manage your cash flow and forecasting processes. These methods go one-step past your typical forecasting to enable management to explore various alternatives and scenarios for the business.
2024 Performance Auditing Made Easy
-
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.
2024 Electronic Audit Evidence in Employee Benefit Plans
-
Online
2.00 Credits
A significant amount of information is electronically initiated, recorded, processed, or reported, and information to be used as audit evidence may be available only in electronic form. During this session we will look at different types of information commonly presented to an auditor during the audit of an employee benefit plan, and identify considerations for auditors when evaluating information to be used as audit evidence.
2024 Public Procurement Basics: Protecting the People's Money
-
Online
2.00 Credits
Based on an AICPA Enhancing Audit Quality study, 23% of all single audits subject to enhanced oversight were materially non-conforming with professional standards due to failure to properly test controls over compliance. This course will provide an overview of internal controls over compliance specifically related to Single Audits. We will discuss how to apply the concept of internal controls to various compliance requirements. Additionally, a common finding in the audits of governmental entities receiving federal grants is misidentifying controls and mistaking compliance for a control. That's why this course will also focus on identifying compliance versus controls over compliance.
The Controllership Series - The Treasury Function Part 1 - Cash and Investing
-
Online
2.00 Credits
This course corresponds to our Controllership series. This course 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 discuss the area of cash and investments and explore how the controller can move these responsibilities into more of a strategic role. In today’s world, the role of cash management is often a pivotal role in the organization. In economically difficult times, controllers may find that they spend a great deal of their time on understanding and managing the organizations' cash position. This is certainly important and, in some areas, can be seen as a staple of the lifeblood of the organization’s ongoing viability. This course takes a look at some of the typical objectives involved in Cash management and then evaluates how those objectives can be further stretched into strategic pillars of the organization.
2024 The AB5s of Employees and Independent Contractors
-
Online
2.00 Credits
This course explores the tests used to determine whether a worker is properly characterized as an employee or an independent contractor for tax purposes, with a focus on the cost of getting it wrong and possible Section 530 relief. The game changing impact of the Dynamex case and AB5 will also be discussed. **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.
Common Yellow Book & Single Audit Deficiencies - 2023
-
Online
4.00 Credits
Yellow Book and Single Audit engagements are considered must-select engagements for peer review. This course will review the common deficiencies noted by peer reviewers and federal agencies. We'll focus on the requirements of Yellow Book independence, CPE, and reporting. We will also review deficiencies related to internal controls over compliance, compliance testing, and major program determination for Single Audits. We'll close the course with a look at the deficiencies often identified in COVID-related funds.
2024 PowerPoint: Tips & Tricks for Today's Accountant
-
Online
2.00 Credits
PowerPoint is a widely available resource that is potentially underutilized by accountants because many accountants do not stray beyond Excel and Word in the Microsoft Office suite. You will learn how to create and edit a professional PowerPoint slide deck. This session places particular emphasis on efficiency tips and tricks that will allow you to develop creative, professional visual aids while minimizing time and effort. The course’s author will share personal insights he has cultivated throughout more than two decades of public speaking. Although the session will focus on creating and editing slides, we will illustrate best practices for presentation delivery. We will also explain how PowerPoint can be used for purposes other than delivering presentations.
K2's 2023 Small Business Internal Controls, Security, and Fraud Prevention and Detection
-
Online
8.00 Credits
Internal controls are more important than ever, and their importance increases daily. However, internal controls present a challenge for many smaller organizations. This program will teach you how to evaluate, develop, and implement an effective internal control structure in a small business environment. You will identify how to assess risk in smaller organizations and implement preventive, detective, deterrent, and compensating controls to mitigate these risks, even without proper segregation of duties. Additionally, participating in this program will teach you technology-focused techniques for preventing and detecting fraud and securing information systems and sensitive data. For small organizations, maintaining an effective system of internal controls presents a significant challenge. Realistically, implementing many theoretical concepts surrounding internal controls may not be possible in some cases. Consequently, many internal control structures foster an environment where too much risk exists. This factor and uncontrolled information systems can often lead to disastrous results. Participate in this program to learn the necessary insights and tools to design, implement, and monitor effective internal controls, security, and anti-fraud measures in small organizations.
K2's 2024 Effective Automation And Outsourcing
-
Online
1.00 Credits
Automation and outsourcing offer viable options for addressing today’s labor issues. In this session, you will learn about the potential benefits and risks associated with automation and outsourcing.
Introduction to Governmental Accounting
-
Online
2.00 Credits
Governmental accounting is very unique. This course will introduce the financial reporting basics for governments, including fund accounting and the modified accrual basis of accounting. Attendees will analyze the layouts of the fund financial statements as well as the government-wide financial statements. The course will also cover the concept of component units, Management Discussion & Analysis (MD&A), and the Annual Comprehensive Financial Report.
2024 Business Losses: Going Backward and Forward
-
Online
2.00 Credits
The TCJA made turning business losses into tax refunds far more difficult. The CARES Act suspended and modified many of these changes. This course will address the revised rules for deducting business losses and discuss planning ideas and potential pitfalls. **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 2024 Harnessing ChatGPT - Unlocking Professional Efficiency
-
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.
2024 White-Collar Crime: What Every CPA Should Know
-
Online
2.00 Credits
According to the FBI, “white-collar crime is … synonymous with the full range of frauds committed by business and government professionals … characterized by deceit, concealment, or violation of trust …. The motivation behind these crimes is financial—to obtain or avoid losing money, property, or services or to secure a personal or business advantage.” CPAs can and should play a crucial role in preventing and detecting white-collar crime, as well as in prosecuting the perpetrators. This session will explore whether we are up to this challenge, heighten awareness regarding the CPA’s role as a front-line defender of the public interest, and assess whether we are deserving of the public trust we enjoy.
2024 Communication Skills for CPAs
-
Online
2.00 Credits
Have you ever met an accountant who exhibits solid technical prowess but possesses lackluster communication skills? It is not unusual to meet a savvy accountant who is a technical expert, but could enhance the delivery of written and spoken words. This course is designed to help CPAs improve their written and verbal communication skills. Participants will learn how to tailor communication to their audience, with particular emphasis on techniques for crafting a message that effectively conveys technical information in an engaging manner. The course’s author will share personal success tips gleaned from more than two decades of experience communicating myriad topics to a variety of audiences.
K2's 2023 Now Is The Time to Automate
-
Online
2.00 Credits
The term “automate” has been an industry buzzword for at least a decade. Yet, few organizations have embarked on successful automation journeys, leading to greater efficiencies, reduced errors, and happier team members. In this session, you will learn how to crank up your automation projects and see first-hand how easy and effective automation can be. More specifically, this session shows you exactly how you can work with tools from Zoho, Zapier, and Microsoft to enable powerful routines that will allow you and your team to get more done in less time.
2024 Governmental Auditing Update: Yellow Book & Uniform Guidance
-
Online
4.00 Credits
Yellow Book and Single Audit engagements are considered must select engagements for Peer Review. This course will cover the Yellow Book independence requirements which are required any time an auditor is performing a Yellow Book or Single Audit even when the engagement is for a for-profit entity. We'll take a look at the major changes in the 2024 Compliance Supplement as well as the changes to the Uniform Guidance. We'll close with major deficiencies identified by the federal agencies and peer reviewers.
K2's 2024 Saving Time With Electronic Forms
-
Online
1.00 Credits
Business professionals can automate data collection processes by using today’s electronic forms. Learn about these tools and how to deploy them in this session.
Introduction to Not-for-Profit Accounting
-
Online
2.00 Credits
Nonprofits face unique accounting challenges. This course will introduce attendees to the financial statements and unique accounting principles applicable to not-for-profit organizations. Specifically, we will focus on the typical transactions and account balances unique to NFPs, including net assets, agency transactions, contributions, endowments, and programmatic investments.
2024 Tax Practice Ethical Challenges and Circular 230
-
Online
2.00 Credits
This presentation will provide a detailed analysis of the Circular 230 rules for conduct of a tax practice, with a review of the political, legislative and regulatory rules impacting every accounting and tax professional. Best practices and guidance provided by the AICPA’s Code of Professional Conduct will be discussed. **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.