CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Was It Fraud or Just Poor Audit Quality?
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Online
1.60 Credits
This session describes a state agency's quality review of a not-for-profit organization's A-133 Single Audit. The case study describes the organization audited, its federally- and state-funded programs, and the CPA firm retained to do the audit. Various anomalies in the financial statements alerted state officials to potential problems, and a detailed quality review followed. Find out how the entity turned hundreds of thousands of dollars in bank overdrafts into hundreds of thousands of dollars of cash on its balance sheet. Explore other “creative” ways to deal with fixed assets, accounts receivable, and related-party transactions. Were the auditors just sloppy, ignorant, negligent? Or were they active participants in producing fraudulent financial statements? You be the judge.
Form 7203 - How to Calculate Shareholder Basis
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Online
2.00 Credits
Starting with tax year 2021, Form 7203, S Corporation Shareholder Stock and Debt Basis Limitation, may be required to accompany shareholders’ Individual Income Tax Returns (Form 1040). This form is essential for reporting a shareholder's outside basis and debt basis to properly apply loss limitations under I.R.C. §461 and at-risk limitations. This course will provide a detailed overview of Form 7203, including its mechanics and strategies for completing it accurately. Additionally, strategies for reconstructing shareholder basis when it has not been maintained in the past will be discussed, helping practitioners handle these scenarios effectively. *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
Surgent's Did I Pick the Right Major? Selecting Major Programs in a Single Audit
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Online
2.00 Credits
Even after we complete our work at an institution, the question sometimes lingers: "Did I pick the right major?" Major program determination is difficult in a single audit and sometimes we feel ill-prepared to make the best decision. This course will give you the counseling and assistance you need to feel confident in your major program selection under the 2024 revision to the Uniform Guidance for Federal Awards.This course qualifies for yellow book credit.
The Ethic of Recruitment and Selection
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Online
2.00 Credits
Today, more than ever, it is essential that employers have an ethical and effective recruiting strategy and selection process that fosters an environment of diversity and inclusion. This webinar focuses on identifying recruiting strategies that help to increase talent pools and employment interviewing that maximizes hiring success. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
SAS No. 122, AU 315, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstate
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Online
3.00 Credits
If you do not understand the entity that you are auditing, you won’t know what type of transactions they should be entering into. As a result, you won’t recognize those transactions they should not be there. In other words, you will be performing the audit without having any idea of what you should be looking at. This statement requires that the auditor document their understanding of the entity and its environment that it operates in as well as assessing the risks of material misstatement. Prior to this statement, auditors often assessed risk at maximum and did not evaluate internal controls. A big change made by this statement is that, while it allowed the auditor to continue to assess risk at maximum, they now must first evaluate internal controls in order to have a basis for making such an assumption. As a result, auditors are now required to document their evaluation of internal controls on every financial statement audit. This presentation is an overview of the many procedures auditors are now required to perform and document on every audit related to their understanding of the entity and its environment and the basis for assessing the risk of material misstatement.
Just Ask Why - Searching for Answers: Generating Solutions
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Online
4.00 Credits
Breaking the Wall of blind acceptance; avoiding habitual complacency and Yoking the dots between cause and effect.
K2's Improving Productivity With Microsoft 365/Office 365 Cloud Applications
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Online
4.00 Credits
Many Microsoft 365/Office 365 subscriptions include robust Cloud services for improving productivity. Foundational services, such as SharePoint Online, OneDrive for Business, and Exchange Online, join with other powerful tools such as Teams, Planner, Power Automate, Forms, and Power Apps to provide a productivity platform second to none. Unfortunately, most users will never benefit from working with these tools simply because they remain unaware of these features. Plan to attend this session to learn about the “rest of 365” and how these Cloud-based applications can enhance personal and team productivity while simultaneously facilitating remote working arrangements. Don’t miss this opportunity to get all the knowledge and guidance necessary to leverage your investment in Microsoft 365/Office 365 fully.
Auditing Financial Statements of ERISA Plans
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Online
4.00 Credits
You'll gain an understanding of the statements, disclosures and considerations for plans that file Form 11-K, and learn ways to plan and conduct effective risk-based ERISA plan audits.
Federal Tax Update - Individual & Business Current Developments
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Online
8.00 Credits
With the increasing complexity and ever-changing nature of tax laws and issues, today’s accountant needs a one-day fast-paced update course focusing on the hottest Federal income tax topics affecting individuals, businesses and their owners with an emphasis of newly enacted income tax legislation. **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
Look Lead Love Learn
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Online
1.50 Credits
Collaborate, connect, innovate and inspire for success (bold) It's a new world for accountants and finance professionals. Ground-breaking shifts in regulation, leadership and technology mean that "business as usual" doesn't cut it anymore. Success now depends on our ability to collaborate, connect, innovate and inspire. For the past decade, Bill Sheridan has used the Maryland Association of CPAs acclaimed blog, CPA Success, to advise us on how to collaborate, connect, innovate and inspire. In doing so, he's learned a valuable lesson along the way: We build better businesses, live better lives and conquer complexity when we master the ability to look, lead, love and learn. Join this webcast to hear more.
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.
Emotional Intelligence for Professionals: Mastering the Human Side of Success
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Online
1.00 Credits
Technical expertise may get you in the door—but emotional intelligence (EQ) is what builds trust, earns loyalty, and sustains lasting success. For CPAs, attorneys, financial professionals, bankers, and insurance agents, your ability to navigate emotions—your own and others'—is often the difference between a good client interaction and a great one, between a team that functions and a team that thrives. This interactive course goes beyond theory and dives into real-world application. You’ll uncover what emotional intelligence really is, why it matters more than ever in today’s professional world, and how to strengthen your EQ to improve performance, strengthen relationships, and manage stress with confidence. You’ll walk away with tools you can use immediately to transform how you lead meetings, manage conflict, build client trust, and drive results—while also enriching your personal life. Whether you're looking to become a better leader, communicate with more clarity, or create meaningful client connections, this course gives you the insight and strategies to make it happen.
Understand Yours and Other People's Styles: Meet Them in the Middle and Be More Effective in Generating Great
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Online
1.00 Credits
Understanding your own and the people style of others whom you are dealing with which can establish rapport more easily, help you become more persuasive, and avoid miscommunication with the possibility of rubbing someone the wrong way. In our session, you will gain insights into your people style, ways to improve communication connectivity and how to understand your team's functionality (or more likely dysfunctionality).
Benford's Law and Other Digital Analysis Techniques
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Online
1.80 Credits
Numbers and especially the digits within those numbers can conceal a lot of information. Benford's Law and other digital analysis techniques can be the keys to unlocking that information. This session will explain what Benford's Law is, how it works, and how it can be used to reveal bogus information and made-up data. Accountants and auditors should understand how to use this valuable audit tool as well as other digital analysis techniques. But, if you attend this session, you must promise not to reveal the secret behind these techniques to any fraud perpetrators.
Ethics: IRS Behavioral Insights for Accountants
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Online
2.00 Credits
This course provides a concise overview of how the Internal Revenue Service (IRS) thinks. The session reviews how the agency uses behavioral insights -- the study of how people reflect and behave -- to drive compliance, positively impact taxpayer engagement, and reduce taxpayer burden. While the IRS is governed by federal tax law, it's also shaped by social norms. As part of their mission to collect taxes and administer the Internal Revenue Code, the agency utilizes human psychology to achieve their goals. These activities include public identity (using the IRS logo, seal, and symbol), voluntary compliance (using public shaming and the "Wesley Snipes" effect), trust building (using a Taxpayer Bill of Rights), and error reductions (using alerts and reminders to nudge behaviors). The session reveals how to "get into the head" of the agency and better understand the key psychological factors (individual, environmental, social) that drive leading IRS operations and decisions. The course also spotlights the leading issues and pain-points that are currently "top of mind" for the agency and how practitioners can be more mindful in their interactions with the IRS to improve outcomes. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Self-Rental Real Estate: Passive Activity & Section 199A
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Online
2.00 Credits
This program presents a detailed analysis of the self-rental passive activity rules, including forms reporting examples and integrates them with the flow-through entity rules related to self-rental. 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 Top PDF Features You Should Know
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Online
4.00 Credits
Stop struggling with PDFs! Adobe Acrobat and other PDF tools provide access to features that make working with PDF files a breeze. In this course, you will learn how to use tools and features such as PDF forms, redaction, converting PDFs to Word and Excel files, and electronic signatures. You will also learn how to create and apply tick marks, build indices, catalogs, and portfolios, and secure PDF documents to their fullest. The popularity and usefulness of PDFs increase daily, but most PDF users have not learned how to manipulate PDF documents effectively. Accordingly, they struggle and strain with these standard files. You do not need to let this be the case. Join us in this very timely session where you will learn the top features necessary to optimize your work with PDF documents.
Optimize Your Staff's Performance
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Online
4.00 Credits
A chain is only as strong as its weakest link. The same theory applies to departmental performance—the overall result is only as strong as its weakest contributor. Leave our interactive and entertaining session with insight for developing and sustaining the best team you can possibly assemble. The four elements in this process are (1) development, (2) leadership, (3) hiring and (4) environment. Discuss how to effectively use these elements in your creation of an outstanding organization. Discover the power of the 10 Attributes for Leadership Success and the negative impact of Leadership’s Fatal 13. Above all, learn how to combine these four elements as a successful catalyst for sustained high-quality output and results.
Fraud, Controls & Ethics: Best Practices & Case Studies
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Online
4.00 Credits
This course explores actual fraud circumstances through the lens of potential prevention. We will examine how selected frauds were accomplished and consider what internal controls may have prevented fraudsters from achieving their nefarious acts. Then we will switch gears to an interactive, case-based discussion that asks participants to reach their own conclusions by analyzing facts in concert with the AICPA Code of Professional Conduct and other sources of ethical guidance. This course ultimately provides practical, action-oriented insight that can be implemented by accounting professionals in both public practice and industry. This event may be a rebroadcast of a live event and the instructor will be available for questions during the event.
Basic Individual Taxation Course
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Online
2.00 Credits
Please join us for an introductory course on the fundamentals of preparing and filing an individual federal income tax return. We will cover topics such as what the federal income tax is and how it is computed. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.