CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Leadershift: How to Embrace Disruption and Lead Change
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Online
1.00 Credits
Leading change now ranks in the top three leader skills of the future. As audit, risk management, and governance are relied on more and more in organizational decision-making, the need to lead change is paramount. Leaders and practitioners at all levels must oversee or manage change in today's environment. Whether you are a CEO, small business owner, or individual practitioner, you lead change in your environment. In this session, learn how to lead change BETTER because everyone is a leader of someone. Build alignment with those you lead and work with, motivate and inspire, and model the behaviors that drive change. This session breaks down strategies into manageable steps that anyone can cultivate. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Top 10 Payroll Questions You Didn't Even Know You Had
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Online
1.00 Credits
Payroll is everywhere. It is one of the most common tasks an employer can perform and can be found embedded in nearly every facet of the business and individual tax realm. For many, it is something they encounter regularly, but without any knowledge of how it really works, so it remains a black box. Join us as we un-box the Top 10 most commonly asked questions about payroll from an employer perspective. We'll cover the answers to questions you didn't even know you had and build on the fundamentals of payroll that will help make that black box a bit more transparent. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
2024 Partnerships/LLCs: Understanding Tax Basis Capital Accounts
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Online
2.00 Credits
This program addresses the most recent developments impacting partnerships operating as LLCs, with a focus on legislative, administrative, and tax form changes. Emphasis will be placed on partners “tax basis” capital accounts – now required for tax form reporting. **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.
SAS No. 122, AU 240, Consideration of Fraud in a Financial Statement Audit
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Online
3.00 Credits
When performing a financial statement audit, auditors have always been responsible for the detection of anything that would cause a material misstatement of the financial statements whether caused by error of fraud. However, in the past the audit profession focused on material misstatements due to errors and more or less ignored the possibility of misstatements due to fraud. Now, SAS No. 122, AU 240 requires significant documentation as to what the auditor did in order to determine if there any material risk of a misstatement of the financial statements. This presentation is an overview of what the auditor is to document in there working papers on every financial audit as to the procedures they performed in order to determine the risk of a material misstatement. If a material risk is discovered, they are then required to document what they did in order to determine if the financial statements were misstated.
Shorten Month-End: Closing Best Practices
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Online
4.00 Credits
Surveys show that the average North American company completes its monthly financial statement closing in six days. However, some companies can close their books in one day or less. You don't have to sacrifice accuracy for speed. This session will show you how to close month-end faster, better and cheaper. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
An Exhaustive Look At Fraud and Ways To Control It
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Online
8.00 Credits
Fraud activities can be executed from within an organization, by parties outside an entity, or by both. Importantly, as the business world becomes more technological, the way fraud is carried out is changing. There must be an increased focus on understanding where new fraud vulnerabilities exist. In this session, we delve into the reasons that both internal and external intentional defalcations take place. The material discusses the new ways fraud is being actuated and looks at the factors driving those that undertake fraud. We spend time examining measures that can be implemented in order to stop fraud via the deployment of added security across the enterprise. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Documenting Your EBP Audit: What You Need to Know
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Online
8.00 Credits
What you document matters Understand different parts of the employee benefit plan (EBP) audit process, and learn to think holistically about your level of audit documentation. Understand the appropriate level of documentation in the performance of audit procedures of employee benefit plans, which will involve testing items that are not typically tested in audits of other types of entities. Real-life examples Learn from real-life examples and solutions, guided by a former employee benefit plan expert panel member and someone who performs peer reviews. Work in templates to truly understand documentation in an EBP audit, and learn best practices for documentation to incorporate into your audits.
Partnership & S Corporation Checkup: Key Developments
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Online
2.00 Credits
The presentation includes an in-depth discussion of the when the Forms 1065 and 1120S, Schedules K-2 and K-3 must be completed, as well as important developments for filing 2021 flow-through entity tax forms and other recent developments impacting both partnership and S corporation entities. 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 Better Reporting With QuickBooks Online
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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.
Diversity, Inclusion, Equity & Belonging
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Online
1.00 Credits
Many organizations unconsciously fail to exhibit diversity, inclusion and belonging. This session provides an opportunity for leaders to understand diversity language and definitions, build awareness of biases and stereotypes, recognize how our own actions protect our awareness gaps, and find a level of understanding concerning where we are and where we want to be in the future.
2024 AICPA Regulatory Ethics Update
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Online
2.00 Credits
The Professional Ethics Executive Committee (PEEC) of the AICPA has been very busy issuing new and updating existing ethics rules. This course will provide an overview of recently issued and soon to be effective ethics rules that CPAs in both industry and public accounting need to know to be compliant.
Surgent's Handling Difficult People
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Online
2.00 Credits
Learn to manage difficult colleagues with gloves - kid gloves, not boxing gloves. Having even one difficult person in your department can tax your restraint and deplete the time and energy you need to supervise your team. "Handling Difficult People" teaches you how to manage challenging colleagues without sacrificing everyone else to the process. This workshop is designed to help you learn to recognize difficult behavior before it gets out of hand and to understand why difficult people behave the way they do. You'll work with a three-part problem-solving model and study a five-step process for initiating the dialogue through to planned resolution. And you'll leave with an action plan to address specific situations in your workplace.
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 Accounting & Auditing Update for Small Businesses
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Online
4.00 Credits
For many small businesses, the standards issued by the FASB may have little to no effect as they impact topics that do not reflect the type of transactions that these entities most frequently experience. This class will focus on the Accounting Standards Updates (ASUs) that are most likely to impact small businesses with a focus on ASUs initiated by the Private Company Council (PCC). We'll then look at alternative reporting options to GAAP including FRF for SMEs and IFRS for SMEs for entities who don't necessarily need to prepare GAAP financial statements but want to use accrual accounting. Finally, we will transition to audit standards that small business auditors will need to implement.
2024 S Corporation Essentials: Review & Update
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Online
4.00 Credits
This program addresses the critical issues and special opportunities facing S-corporations, with a focus on reporting shareholder basis and distributions. **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.
Risk Assessment Under SAS No. 145: The Key to Audit Quality?
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Online
2.00 Credits
The AICPA has identified risk assessment as an area of focus for its Enhancing Audit Quality Initiative as deficiencies in auditor's risk assessment procedures continue to be a common issue identified in peer review. SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, was written to improve the quality of risk-based audits. While key concepts do not fundamentally change, the standard works to clarify and enhance certain aspects of the identification and assessment of the risks of material misstatement to drive better risk assessments and hopefully overall enhance audit quality. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Clear. Confident. Compelling. - Communication Strategies for Women in Business
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Online
1.00 Credits
When asked the question, “What would you like to improve about your leadership and communication style?” more than 65% of leaders say they want to be more confident and assertive in their communication. Confidence and clarity communicates leadership. If you are responsible for growing a profitable company or a productive team, you want team members who have the ability to reach goals, make sales, finish projects, and serve customers. Being a confident compelling leader helps to inspire better relationships, promotes trust and reduces stress in the workplace.
Audit 501: Personality Styles - Improving Your Interactions
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Online
2.00 Credits
Personality Styles - Adapting to Different Types of Personalities for Improved Relationships and Interactions provides guidance for effectively adapting to various personality styles. Every individual has a dominant personality style, which includes relevant strengths and weaknesses. Effective interactions require individuals to adapt behaviors to complement, balance or counteract the traits of others. Note: This course is recommended as a part of a 8-hour audit skills curriculum for managers, while it is also appropriate for anyone who has responsibilities for interacting with others. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ChatGPT Bootcamp for CPAs with John Higgins
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Online
4.00 Credits
ChatGPT is the fastest growing application in the history of technology with over 100 million users adopting it in within two months. It is a revolutionary technology that boosts the quality and efficiency of business processes in every industry. As "knowledge workers", CPAs and CFOs are positioned to be prime beneficiaries of this technology. This half day hands-on course will get you well on your way to becoming a ChatGPT expert. John Higgins, a nationally recognized advisor and educator on CPA technology, will guide you through the process of accessing ChatGPT and applying it to a variety of practical accounting, finance and tax scenarios. This course will catapult you to the top of the pyramid of CPAs who are knowledgeable in ChatGPT and you will be ready to put it to use in your day-to-day tasks. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Common Deficiencies in EBP Audits
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Online
2.00 Credits
During this presentation, the most common mistakes made by employee benefit plan auditors, as well as plan sponsors will be identified. Best practices for handling specific issues that arise during the course of the engagement will also be explored. This discussion will help auditors recognize potential pitfalls in audit procedures/documentation and assist plan sponsors with compliance issues. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.