CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
An Ethical Framework - How It Works
-
Online
2.00 Credits
Who creates and maintains ethics standards? Who is held to the standards? Who can file a complaint? How does a Peer Review complaint fit in? Who investigates and how? Can public information spur an investigation? Good questions? Hear the answers and all about cases that explain the issues when our expert fills in the back story. 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 2024 Getting Started With Artificial Intelligence
-
Online
2.00 Credits
Generative AI tools such as ChatGPT, Bard, and Copilot are available to everyone and offer great promise for improved productivity. Learn how you can begin to take advantage of these tools by participating in this session.
2024 Common Deficiencies in SSARS Engagements
-
Online
4.00 Credits
Preparation, compilation and review engagements continue to be a hot topic for peer review despite SSARS 21 having been around for nearly a decade. This course will concentrate on the most common peer review findings with a focus on how to comply in an efficient but practical perspective. This course will discuss the root cause of noncompliance so that overall engagement quality increases.
2024 Annual Update for Accountants & Auditors
-
Online
8.00 Credits
This course will start with the Accounting Standard Updates effective in 2024 for public entities, private entities, and nonprofits. We'll then switch our attention to the items coming down the pike, including a look at the projects identified by the FASB's Invitation to Comment: Agenda Consultation. We'll also review year 2 considerations for leases including modification accounting. Then we will switch gears, switching to the audit side of the house. We'll review the impact of the changes to auditing group audits as well as the status of the AICPA's quality management project management. This course will keep auditors up to date on the work of the ASB.
Internal Control Changes for Remote Workers
-
Online
2.00 Credits
For the past two decades the trend has been to move away from brick and mortar offices and have a greater number of people work or telecommute from home. Because of the upheaval caused by recent events, the rate of this move has been accelerated. This has and will continue to create control challenges and organizations must work to address these. Such things as moving from time based employee value to task completion based measurement and the ability to drive needed inter-company communication are just a sample of the issues with which entities must contend. This session looks at the benefits and pitfalls of workers that telecommute. It then discusses important risks and controls to consider as this trend continues and evolves in the business world. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Tired of Feeling Drained by Complainers? Build Your Immunity to People's Negativity
-
Online
1.00 Credits
Do you ever get tired of other people's complaining and negativity? How can you stay calm, upbeat, and motivated despite other people’s grumpiness, rudeness, or pessimism? This program is all about helping you be your best. Even though you may not be able to change your colleagues, customers, or even your boss, you can reduce your stress and frustration by changing how you respond. Staying positive and calm is easier when you learn how to build your immunity. This course teaches you Tina’s proprietary five-step “Immunity to Negativity Formula™”. You’ll learn simple techniques for staying calm and choosing to respond as your best self. This is a key skill you can build for yourself so you can enjoy less stress and frustration. You can even teach others so they can improve customer service, teamwork, and relationships within your company.
The Controllership Series - Managerial Accounting Basics and Costs
-
Online
1.20 Credits
Managerial accounting provides economic and financial information for managers and other internal users. Managerial and Financial Accounting have similarities and differences. Each field of accounting deals with the economic events of a business. Both managerial and financial accounting require that a company’s economic events be quantified and communicated to interested parties. This another course in our series on the controller’s role. The controller’s role encompasses many traditional functions. Within this segment of our controllership series, we discuss the area of managerial accounting and the basic concepts that surround this discipline as it primarily relates to cost accounting issues.
K2's 2023 The Digital Home
-
Online
2.00 Credits
Your home is now the digital center of your world, and even if you go to an office every day, you have more options to help you manage everything from shopping lists to email accounts. Unfortunately, many new devices your family connects to your WiFi can create security risks and may make remote work and school less secure. For example, tracking devices and services can help parents monitor children and seniors, but outsiders can use the same tools to stalk their loved ones digitally. This session will help you learn about devices, services, and app suites for families, share files, organize photos, manage passwords, and keep your home secure. Attend this breakout and learn about innovative new tools to help you stay safe and make the most of your time away from the office.
Monthly Federal Tax Updates - March 2025
-
Online
2.00 Credits
Seismic changes in tax legislation is currently taking place, and the well-informed tax practitioner will want to attend this two hour monthly program in order to stay abreast of these developments! Approximately one-half of the program is devoted to individual tax issues, and the remaining time is spend on business entity taxation, IRS procedure, tax legislation and other issues. Due to the changing nature of the topic, learning objectives, course descriptions and program content will vary and will be provided in more specificity closer to presentation time. This course provides a concise look at the hottest topics affecting every tax practitioner. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
DEI From the Inside Out: Part 1
-
Online
3.00 Credits
In this session, participants will delve into a comprehensive exploration of what Diversity, Equity, and Inclusion (DEI) truly entails. Often met with resistance due to its perceived condemnatory nature, this session aims to provide a more nuanced definition of DEI, fostering a better understanding among attendees. By demystifying the language surrounding DEI, participants will be equipped with straightforward approaches to seamlessly integrate these principles into their perspectives. This session will spotlight the distinctive features of our DEI model in comparison to other systems. Attendees will gain valuable insights into the model, understanding its unique perspective on achieving DEI success. At its core, our approach is grounded in the simple premise that we are all human beings sharing the common human experience. The goal is to convey to participants the importance of embracing DEI through this paradigm, effectively humanizing the DEI experience. One of the most remarkable DEI experiences unfolded during my son's 18th birthday celebration in our backyard. The event brought together individuals from diverse backgrounds, spanning various walks of life and races, who interacted in a profoundly humanistic manner— an encounter unlike any I had witnessed before. In this session, we will deconstruct this experience and draw parallels to its relevance in workplace dynamics.
Operations Level Internal Control
-
Online
4.00 Credits
Many leaders in business organizations of all sizes view the system of Internal Control almost purely as a protective security measure. A well-designed internal control system can and will drive all entity objectives which includes successful operations. This session uses information gathered from years of creating internal control systems as well as concepts from well-respected authoritative pronouncements and frameworks to illustrate the power of a strong and well supported control system as well as actions that can help establish such a system. Those that work with internal controls who are tasked with developing ways to improve operation level capabilities should strongly consider 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.
Allison McLeod's 2024 Federal Tax Updates for Business Entities - 8 Hour
-
Online
8.00 Credits
The tax landscape is constantly changing, challenging tax practitioner to stay abreast of these developments. This eight hour program will cover issues unique to business entities, including new court decisions, recent IRS publications, and the latest tax legislation that will impact businesses and individuals. The remaining time will be spent on IRS procedure and other issues. This course will provide a concise look at the hottest topics affecting every tax practitioner. **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.
Audit 305: Strengthening Substantive Analytic Procedures
-
Online
2.00 Credits
Substantive Analytic Procedures - Strengthening Evidence to Satisfy Audit Objectives will provide the tips and best practice techniques for strengthening substantive analytic procedures in order to reduce over-reliance on tests of details. One of the ways to perform a more effective and efficient audit is to maximize the use of substantive analytic procedures in the detailed audit plan. Note: This course is recommended as a part of a 16-hour audit skills curriculum for in-charge or supervisor auditors, while it is also appropriate for anyone who has responsibilities for analytical procedures. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Preparing to be a Forensic Accountant - Focus on Computer Forensics - Part 2 (Cryptology)
-
Online
1.00 Credits
This is a continuing part of our series on forensic accounting. Within this segment we discuss the concepts that are part of computer forensics known as cryptology. The term cryptography is from Ancient Greek and means “hidden secret”. It is the practice and study of techniques for secure communications in the presence of adversarial behavior. Cryptography is about constructing and analyzing protocols that prevent third parties or the public from reading private messages. Cryptography starts with secrets. Various aspects in information security such as data confidentiality, data integrity, authentication and non-repudiation (where a statement’s author cannot successfully dispute its authorship) are central to modern cryptography.
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.
The Controllership Series - The Controller's Role in Pro Forma Financial Statements
-
Online
1.00 Credits
Pro forma statements are used by businesses to make decisions on planning and control, as well as for external reporting to owners, investors, and creditors. For example, giving financial estimates for a given period in a standardized manner is known as “presenting pro forma,” a Latin phrase that means “as a matter of form.” Pro forma statements can be helpful tools for business owners, investors, creditors, or decision-makers to analyze various scenarios of future events based on certain financial assumptions. It might aid in making predictions performance of the company. A pro forma income statement displays a firm’s anticipated sales and revenue. It also highlights anticipated fixed or variable operational expenses and, in the end, displays the potential profits and retained earnings for a future financial quarter. There are various types of pro-forma statements and methods to develop them. The responsibilities/competencies of the Financial Controller position (FC) has changed in recent years. However, the creation of pro forma financial statements is still a core part of their responsibility.
Coaching & Counseling - Addressing Misconduct
-
Online
1.20 Credits
The objective of corrective action is to change conduct through teaching. Corrective action may be sequential, out of order, repetitive, or not appropriate to take at all. The action selected should reflect the type, frequency, and severity of the misconduct. Changing conduct through teaching requires effective employee relations skills. This course provides practical knowledge and scripts for handling a wide array of sensitive misconduct situations with good judgment, such that personal and employer liability is avoided.
2024 Deep Dive into Quality Management
-
Online
2.00 Credits
Quality management will have a big impact on CPA firms. This course will cover both SQMS 1 and 2 as well as the related engagement level standards (SAS 146 and SSARS 26). The new standards will require a risk-based approach to quality management as well as the documentation of an information & communication process. This two hour class will provide a deep dive into what you need to know to start your implementation process!
Keys to Building an Inclusive and Culturally Competent Workplace: A Guide for HR Professionals and Business Owners
-
Online
1.80 Credits
HR Professionals are business leaders who, regardless of their level of experience, are responsible for maintaining a high level of interpersonal proficiency in their job function. The willingness to gain a genuine understanding and respect for diversity and the incorporation of a safe and inclusive environment of employees in the workplace, is a strong measure of the HR Professionals’ efficacy in this area. This training is geared towards improving and/ or elevating the HR Professionals’ knowledge of cultural competence in the workplace and what it means to truly adopt a culture of diversity and inclusivity. When HR professionals take responsibility for teaching others about the differences and benefits that multiple cultures and diverse backgrounds bring to the organization, research shows that companies are more likely to win top talent and yield improvement in customer orientation, employee satisfaction and decision making, as well as a cycle of increasing returns.
2024 Single Audit Update
-
Online
2.00 Credits
This course will start with a review of the impact of the 2024 Compliance Supplement on Single Audits as well as the changes to the Uniform Guidance. We will also review common audit deficiencies found in Single Audits.