CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Planning in an Uncertain World
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Online
2.00 Credits
We all make predictions in our personal and professional lives. We base our decisions to marry, buy a house, launch a new product or hire staff on expectations about the future. In the past few years, research into improving predictions has advanced. We will look at this research and current best practices in forecasting to help us prepare better budgets and projections.
2024 Not-for-Profit GAAP Update
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Online
2.00 Credits
This course will review the Accounting Standard Updates issued by the FASB that impact nonprofit entities. We will also look at the work of the Not-for-Profit Advisory Committee (NAC) and the projects they are advising the FASB on. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
2024 The New AICPA Statements on Standards for Tax Services
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Online
2.00 Credits
The SSTS are tax standards that apply to all members who provide tax services and provide the framework for the AICPA ethical guidance for tax practitioners. This program explores the revised AICPA Statements on Standards for Tax Services, effective January 1, 2024. **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.
Cash Forecasting, Reporting and Metrics - Managing the Lifeblood of the Business
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Online
2.00 Credits
Financial managers and executives need to create cash projections that are relevant, current, and accurate. Too often cash planning is reactive, leading to inefficient, chaotic, and unreliable forecasts. Organizations never want to find themselves short in the availability or timing of cash. Proper cash forecasting and planning can avoid such cash shortfalls. This session will explore proactive approaches to cash forecasting.
Conflicts of Interest: Dealing With Ethical Dilemmas in Business and Industry
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Online
2.00 Credits
Ethics is complicated, and conflicts of interest are more complicated. What are the various issues involved with conflicts of interest? What does the AICPA Code of Professional Conduct say? We will discuss several seemingly ordinary, everyday conflicts of interest and how we should be more aware that conflicts of interest are common. We will discuss the ethical priorities of a CPA and how to apply them. What should you do when facing a conflict of interest? What is the ‘secret weapon’ to help mitigate conflicts of interest? The key to our profession remaining relevant is to maintain trust. Come and learn more about conflicts of interest and how we all can be even more trustworthy.
Business Longevity - Is Your Business Wobbling?
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Online
4.00 Credits
Almost 50% of businesses that started five years ago are no longer in operation today. Controllers and CFOs can and must influence the longevity of their organization to improve their success rate. Jim will help you be aware and understand the answers to these issues: Can you describe the financial health of your company? Can you also explain what the financial health of your industry is? Do you know your Business Cycle compared to the industry business cycle? Do you have an executable plan? Do you know what the competitive, legal and technological landscape is currently, and for the future? Is your organization aligned and incentivize to be successful? Jim has developed his groundbreaking Business Longevity concept as a keynote and a workshop, and would be happy to speak to your organization on this topic. This session will focus on assessment (financial health, competitive environment), determination (effective business planning, including the future landscape), and execution (gettin’ it done!)
2024 Partnership Checkup: Key Tax Issues & Forms Reporting
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Online
4.00 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, as well an overview of K-2 and K-3 reporting requirements and effective dates. **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.
How Culture Affects Risks
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Online
1.00 Credits
Creating Culture Benefits Your Organization It's important to dedicate time and resources in: Evaluating the company's current culture Communicating the company's values Creating processes and risk avoidance activities for a healthy corporate culture Prioritizing and monitoring risks This course will help you evaluate your organization's current culture, and teach you strategies for building a thriving corporate culture.
Small HR Team, Big Impact: 3 Employee Engagement Strategies for Lean HR Departments
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Online
1.00 Credits
In the modern corporate landscape, the challenge for lean HR departments isn't just managing administrative tasks—it's about curating a meaningful and enriching employee journey. Small HR teams are uniquely poised to offer a level of personalization and touch that larger departments might struggle to replicate. These compact teams have the potential to craft individualized experiences, ensuring that each step of an employee's journey, from onboarding to advancement, resonates deeply and positively. Yet, knowing the potential and harnessing it are two distinct tasks. This session provides attendees with a deep dive into three transformative engagement strategies tailored for lean HR environments. By placing the employee journey at the heart of these strategies, HR professionals can ensure every interaction, every milestone, and every touchpoint is optimized for engagement, satisfaction, and growth. Discover methods that don't just streamline processes, but elevate the entire employee experience, creating a lasting impact on both individual careers and the organization's culture.
Accounting Fraud & Embezzlement: Case Studies from the Trenches
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Online
2.00 Credits
Governmental entities are the second largest victims of embezzlement. This seminar examines recent events involving the theft of public money and the circumstances that allowed the fraud to occur. We will be looking at a variety of case studies to illustrate these points.
2024 Listening to the Statement of Cash Flows
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Online
2.00 Credits
This course will allow you to get reacquainted with the statement of cash flows. We will refresh your skills regarding both the preparation and utilization of the statement of cash flows. Significant emphasis will be placed on the informational role of the statement of cash flows and insights that can be obtained using the statement of cash flows in concert with the other elements of a company’s accrual-basis financial statements.
Surgent's Annual Update for Defined Contribution Plans
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Online
2.00 Credits
This course will provide a general understanding of the new reporting and disclosure requirements for employee benefit plans under the now effective SAS 136, the AICPA's new employee benefit plan auditing standard. Participants will be provided with an insight into the common errors and mistakes made by auditors and plan administrators, as well as the new requirements of both groups under the new SAS. The course will discuss the results from the Department of Labor's ("DOL") Criminal Enforcement initiative and audit quality study, and focus on the causes of the recent increase in the number of deficient engagements identified by the peer review process. This course will provide auditors and plan administrators with up-to-date information regarding defined contribution plans auditing, reporting and disclosure requirements, including those related to the new ERISA Section 103(A)(3)(c) audits under SAS 136.
Surgent's Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses
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Online
2.00 Credits
Clients often ask their tax advisors whether they have the "best" pension plan and whether they are using it to its maximum advantage. This program explains how various pension plans work and analyzes why a small or medium-sized business owner would choose one plan over another.This course qualifies for IRS credit.
Surgent's Controllership Skills Update - Budgeting, Forecasting, and Big Data
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Online
2.00 Credits
Budgets are the vehicle for allocating resources, measuring activities, and identifying needed changes and improvements. An organization's strategy is the primary driver of costs. To be effective, the budget must be linked to strategy and long-term plans. Numerous organizations have achieved a series of short-term targets (budgets) but failed longer term, demonstrating the lack of this necessary linkage. Forecasting, a critical part of any successful budgeting process, can be flawed by technical errors, organizational structure, or emotional forces. The establishment of a system to collect, process, and analyze big data can provide significant insights into the budgeting and forecasting process. An efficient system of incorporating big data and analytics into normal activities will improve management's decision-making. This brief program offers specific actions to improve your forecasting and budgeting activities. In addition, more advanced techniques are identified for the participant's further review, which can be applied throughout an organization. Good budgets effectively allocate resources, provide information for decision-making and serve as an early warning system for unforeseen events. A poor budgeting process fosters a false sense of security, provides inappropriate or inaccurate data, and reinforces the status quo. Budgets are about the organization's story, not just the raw numbers!
Surgent's Successfully Completing an Income Tax Return for a Trust or Estate -- Form 1041
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Online
2.00 Credits
Some of your clients have estate plans that provide for testamentary trusts. Other clients make gifts to irrevocable trusts during their lifetime. And some will die with probate estates. Therefore, you should have a basic understanding of how the income tax applies uniquely to trusts and estates. For example, "distributable net income" (DNI) is a trust-only concept that is essential to understand. Plus, the deductions for fiduciary fees, charitable deductions and certain miscellaneous deductions (such as investment advisory fees, and attorney/accountant fees) are treated differently than for individual taxpayers. However, with a decent understanding of the basic income tax and net investment income tax (NIIT) rules, you can add significant value to your clients.This course qualifies for IRS credit.
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.
The Seven High Quality Questions that Lead to Success & Solutions
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Online
2.50 Credits
“How will I EVER get this all done?" It’s a question I often hear from clients and on a particularly stressful day, I can hear myself saying these words! Instead of helping us focus, it's a question that leads to stress, anxiety and overwhelm! Regardless of where we are in business and in life, we will run into challenges and problems as we navigate business growth, leadership, work life balance and our quest for success and happiness. This workshop will explore the 7 HIGH QUALITY questions that lead to relief, enthusiasm and success. It will be an interactive exploration that will leave you with a game plan to use right away, as well as an opportunity to practice the mindset that the most successful and happiest people use daily. This program is for both the entrepreneur who wants to be more effective in their day as well as team leaders who want to stand out in their organization. For the business owner or staff member you can expect a new way to work with your day so that it's profitable, productive and happier. For leaders, you will learn new up- leveled skills to increase your efficiency, communication and productivity. You and your team will shine. Your staff will feel appreciated and connected to their value as well as the company's goals. Albert Einstein said 'we can't solve our problems with the same thinking we used when we created them'. The quality of your question will impact the quality of your solution. Learn the 7 questions that take you from confused and frustrated to creative and focused.
Surgent's Guide and Update to Compilations, Reviews, and Preparations
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Online
4.00 Credits
Specifically designed for preparation, compilation, and review practitioners, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation, compilation, and review engagements. You will learn the ins and outs of applying SSARS No. 21, Clarification and Recodification, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-25 by the ARSC. The course will also review recent peer review feedback on SSARS engagements, providing insights on how to successfully apply this guidance. Not only will this course bring you up to date on SSARSs requirements and guidance, but more importantly, it will provide you with practical examples and illustrations to help you effectively and efficiently perform compilation, preparation, and review engagements.
K2's 2023 Accessing And Managing Data In Excel
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Online
4.00 Credits
For many business professionals, accessing and managing data in Excel is one of the biggest stumbling blocks when creating reports and analyses. Common practices include far too many manual processes and formulas, including never-ending manual processes needed to update your data and related reports. Make plans now to join us in this session to learn best practices for accessing and managing data using Excel. In this session, you will learn how you can use Power Query and other Excel tools to quickly access and manipulate your data and generate reports in record time! This is a “must-see” session for any business professional working with Excel!
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.