CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Advanced Googling for Accountants
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Online
2.00 Credits
The course provides a concise overview of how accountants can instantly and dramatically improve their Google search skills. Discover how to use the search service to spot opportunities and threats in your enterprise landscape earlier and faster, improve your research tactics as a trusted business advisor, slice through the endless online static and distractions, and interpret search results related to accounting in their proper context. You'll walk away with scores of practical and proven online discovery lessons that can be immediately applied, deliver instant results and serve you forever in both your professional and personal life. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Getting Started with ESG
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Online
2.00 Credits
ESG, environmental, social, and governance, is a buzzword that is not only gaining traction but will be mandatory for a company's continued success. So what is ESG? What does it mean? Why is ESG important? What is the ROI of adopting ESG? Who should lead our ESG initiatives? How do we get started? These questions and more will be answered in this fast-paced session that will explain the ABCs of ESG. We will also outline a framework to begin your ESG journey. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Internal Control Frameworks for Single Audit
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Online
1.00 Credits
The Uniform Guidance identifies COSO and Green Book as best practices in internal control. This course will cover the background on COSO and its 2013 update. We’ll also review the application of COSO to Green Book. Attendees will learn how to leverage Part 6 of the Compliance Supplement for documentation of internal controls.
Accounting for Digital Assets under US GAAP, Part II
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Online
1.50 Credits
Guidance on how to account for digital assets (bold): Accounting for stablecoins may not be stable: Though the use of digital assets is rapidly expanding, accounting guidance has not kept pace. As a result, accounting for digital assets can feel shaky. The AICPA can help: The AICPA practice aid on accounting and auditing for digital assets and this webcast can help you answer the question of what to do when you or your client accounts for stablecoins. You'll be helped to understand how to account for other transactions and investments involving crypto and digital assets under U.S. GAAP. You'll also learn more about what the AICPA is doing to lend clarity and guidance to this murky but increasingly important field. Learn how you can add more value: Whether you're a CPA with attest clients or an industry accountant responsible for corporate accounting policy, this guidance will give you a clear path to help your clients or firm by applying the most up-to-date accounting policy. Detailed examples and use cases will demonstrate real-world application of this guidance. Note: FASB issued ASU No. 2023-08, Intangibles-Goodwill and Other-Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets, which is effective for all entities for fiscal years beginning after December 15, 2024. This ASU is not yet reflected in this webcast.
Cryptocurrencies for the CFO: Explaining Blockchain
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Online
2.00 Credits
What exactly is cryptocurrency and its cousin named blockchain? Are they here to stay? This session will provide a big picture examination of the technologies and currencies by explaining how we got here. We discuss the systems and technical aspects of cryptocurrencies and blockchain. What is the broad view of the technologies that currently do, and will continue to, impact our workplace and lives?
2024 Business Losses: Going Backward and Forward
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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.
Audit 204: Auditing Basic Inventory - Focus on Observations
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Online
2.00 Credits
Auditing Inventory - Performing Required Observations and Other Common Procedures will primarily focus on performing the inventory observation, while introducing other risk concepts related to inventory. Assets classified as inventory varies widely with the nature of the entity and industry. Depending on the complexity of the inventory and the related pricing model, risk of material misstatement will vary widely as well. Note: This course is recommended as a part of a 16-hour audit skills curriculum for experienced staff auditors, while it is also appropriate for anyone who has responsibilities for auditing inventory. 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 Key Roth IRA and Roth 401(k) Rules for Funding and Tax-free Distributions
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Online
2.00 Credits
How much can you contribute to a Roth IRA, Roth 401(k), SEP Roth IRA, or SIMPLE Roth IRA? How will a Roth distribution qualify to be tax-free? How did SECURE Act 1.0 and SECURE Act 2.0 change the Roth rules? These are only some of the key Roth questions advisors must know the answers to. Plus, as Roth accounts have increasingly become an essential component of retirement savings portfolios, with one-third of IRA owners owning Roth IRAs, advisors have even more reasons to be Roth-proficient. To that end, the instructor will simplify critical rules that govern Roth funding and Roth distributions for Roth IRAs, Roth 401(k)s, and sister plans.This course qualifies for IRS credit.
Surgent's What Practitioners Need to Know About Estate Planning and Administering a Client's Estate
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Online
3.00 Credits
Even though the current transfer tax exemption is extremely high to the point that few decedents have a federal estate tax liability, administering an estate is a burden for many family members. In many cases, the family members will look to their professional advisors for help in estate planning and administering an estate. The purpose of this program is to discuss those issues that practitioners with clients involved in estate planning administration need to know so as to be able to advise those clients. Lack of planning and preparedness in estate issues can cost the heirs time and money upon a decedent's death.This course qualifies for IRS credit.
Understanding the New Forms K-2 and K-3
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Online
2.00 Credits
Schedules K-2 and K-3 are promulgated by the IRS in order to standardize the reporting of foreign-related tax information for pass-through entities. Even pass-through entities that have no foreign activities, investments, or partners may have a reporting requirement. Schedules K-2 and K-3 for reporting partners' income, deductions, and credits from foreign activity are now required for passthrough returns (Form 1065, 1120-S and 8858). This requirement starts with returns with a tax year that ends in 2021. This course discusses each part of these schedules and explain these new reporting obligations in detail. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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.
K2's 2023 Excel Essentials For Staff Accountants
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Online
8.00 Credits
Staff accountants have specific needs when working with Excel – needs that are often not met by their existing Excel knowledge. Chief among these are the needs to quickly summarize data, prepare accurate and aesthetically pleasing reports, and create accounting-centric calculations for elements such as depreciation, amortization, and interest. By participating in this eight-hour session, staff accountants will gain the essential skills they need to maximize their efficiency and accuracy when working with Excel. This session begins with a quick overview of Excel best practices. It then progresses rapidly into discussions that address PivotTables, sophisticated formulas, Tables, formatting, and working with dates in Excel. Throughout the session, you will learn from accounting-centric examples to reinforce key learning points. In this session, you will learn in a “laptop-friendly” environment, and participants will have access to all the demonstration files used in the session. In sum, this seminar is a “must” for all staff accountants seeking to improve their efficiency and accuracy when working with Excel.
Excel - Building Powerful Lookup & Reference Formulas
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Online
2.00 Credits
Excel has over 500 functions that are built-in and ready to use. You just have to figure out which one to use and when. Integrating functions into each and every one of your spreadsheets not only improves efficiency, it also makes your task easier to execute. In this webinar, we will focus on Logical, Information and Lookup & Reference functions. In the Logical function section, you will learn to perform logical test using the IF function along with AND, OR and NOT. In the Information function section, you will learn various ERROR checking functions that can be combined with the Logical functions. In the Lookup & Reference section, you will learn to use the various LOOKUP functions and INDIRECT function. 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.
Business Valuation Fundamentals
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Online
1.00 Credits
In this course we will look at the highlights of what valuation is doing, how to go about it and what to look for in business valuation reports. Areas such as types of reports, the standards by which they are prepared and process that is used to go from data to report. We will also discuss the purposes of reports and how that purpose may impact the value. Finally, we discuss how to determine the value of minority interests.
SAS 145 - Risk Assessment
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Online
1.00 Credits
SAS 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, was issued in October 2021. This audit standard amends AU-C 315, making many changes to address common audit deficiencies. This course will provide an overview of SAS 145 and its changes to AU-C 315.
2024 Best Practices: Conducting Meaningful Walkthroughs
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Online
2.00 Credits
This course will serve as an introduction to conducting effective walkthroughs to gain an understanding of the client's transaction processes as well as identify internal controls within each process. This course will review the procedures, questions to ask, and documentation requirements of walkthroughs. It will also include real-world examples of the red flags that may arise while executing a walkthrough.
2024 Tax Practice Ethical Challenges and Circular 230
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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.
Common Financial Statement Disclosures
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Online
2.00 Credits
Financial statement disclosures are important to provide the information necessary for financial statement users to make economic decisions. Disclosures further explain and clarify information provided in the basic financial statements, but also provide critical information about subsequent events, litigation risk, and other concerns. This course focuses on the most common financial statement disclosures for small- or medium-sized nonpublic entities. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Drive Results with Metrics
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Online
2.00 Credits
Many organizations struggle to keep budgets current in an ever-changing business climate. Twenty-first century performance metrics focus on determining what budgets should be rather than what they were in the past. Using performance metrics effectively reduces work, reduces politics, provides flexibility and substantially improves the performance management process. This session will show you powerful techniques to drive your organization’s performance.
K2's 2024 Small Business Accounting Solutions And Add-Ons
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Online
2.00 Credits
Small businesses have better options now than ever before in the market of accounting solutions. Participate in this session to learn more about these options and which might be best for you or your clients.