CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Surgent's Government and Nonprofit Frauds and Controls to Stop Them
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Online
4.00 Credits
George Washington once wrote, "We ought not to look back, unless it is to derive useful lessons from past errors, and for the purpose of profiting by dear bought experience." The cost of fraud, dearly paid by governments and nonprofits, is too severe not to learn and profit from. In this course, we will look back at real-world government and nonprofit frauds and derive useful controls to stop them. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of fraud and anti-fraud controls to both auditors and industry professionals.This course qualifies for yellow book credit.
Partnership Checkup: 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
Al Capone to Cybercrime: The Journey of IRS Special Agents
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Online
4.00 Credits
Since 1919, the Internal Revenue Service had a civil and criminal function in the United States tax system. Little do people know, the IRS has an elite criminal function that started with five United States Postal Inspectors. From its early days in taking down Al Capone to now solving cybercrimes, the IRS special agents are tasked with investigating tax fraud, money laundering, and other white collar crimes. This presentation will show you the importance of this law enforcement function, the training, techniques, expertise, and actions that cause them to be known as the "world's finest financial investigators." This presentation has been prepared by a 20 year veteran with the IRS-Criminal Investigation. The presenter investigated crimes, and trained and mentored other special agents. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Avoiding Legal Liability and Peer Review Deficiencies in Nonaudit Services, Including Bookkeeping and Preparin
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Online
8.00 Credits
The majority of peer review deficiencies and malpractice claims result from nonaudit services. This course will provide best practices for avoiding legal liability and quality control concerns.
How Changes in Business Methods Affects Internal Control
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Online
8.00 Credits
New Technology, the move toward telecommuting, the widespread adoption of electronic documentation, and a wide range of other factors have significantly and forever changed the way business is conducted. It should go without saying that changes in tools and methods lead to upheaval in any organizations internal control system. In this session, we look at all the changes that are occurring and discuss what's coming in the not too distant future. The material then looks at how internal controls have been affected and what other updates are on the horizon. Anyone trying to use controls to keep their organization efficient and secure should consider this session because the rate of change to both operational methods and control processes has been and will continue to be incredible. 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 Advanced Critical Tax Issues for Limited Liability Companies and Partnerships
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Online
8.00 Credits
The purpose of this course is to provide an in-depth discussion of selected advanced-level issues affecting LLCs and LLPs.This course qualifies for CFP credit.This course qualifies for IRS credit.
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).
Accounting and Disclosure Issues After a Natural Disaster
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Online
2.00 Credits
The repercussions from a natural disaster can be devastating. Properly accounting and reporting for the impact of those disasters can be confusing. This course will focus on some of the most FAQ related to the proper treatment of accounting for disasters in GAAP basis financial statements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
A New Productivity for the New World. Goal Achievement for the 21st Century, A Whole Brain Approach
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Online
1.00 Credits
Most productivity planners could have been made in 1975. However, we have learned more about the brain in the last 5 years than in the last 500! If productivity involves filtering out distractions, focusing, and executing on what is most important, shouldn’t there be a brain-based approach that incorporates the new science to help your organization fight distractions and find time? Yes, there should be, and now there is! It is time for a new productivity for the new world. In this course, you will learn science-based whole brain approach to help people across your organization boost focus, energy, and motivation toward what matters most so they can increase their opportunity to achieve your organizations most important goals.
The Ethics Hour: Accounting Scandals: What Happened and Why? Can We Prevent Them?, featuring Tracy Cooper and
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Online
1.00 Credits
The staggering volume of accounting scandals is a scandal. What has happened and what were the root causes? Why do many financial professionals choose to do the wrong thing? What has been the cumulative impact on the profession? What can we do to enhance our professional reputation? We will discuss the many "fixes" imposed to address previous accounting scandals, including COSO; were they effective? We must understand that accounting fraud is prevalent and what should we look out for? Be aware. We do not want history to repeat itself.
Predictive Accounting: Driver-Based Budgeting & Rolling Financial Forecasts
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Online
2.00 Credits
The annual budgeting process is often criticized as an accounting exercise that is obsolete soon after it is published, prone to gamesmanship, cumbersome, not volume sensitive, and disconnected from the organization's strategy and risk management processes. You can resolve these deficiencies using capacity-sensitive driver-based projections. Driver-based budgeting allows for quick scenario planning and far easier analysis of a growing organization whose future may look nothing like today. The driver-based budgets can be periodically refreshed to create rolling financial forecasts extending well beyond the fiscal year end. Learn how managerial accounting can become managerial economics.
Budget Mastery: Process, Problems, and Solutions
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Online
2.00 Credits
The budgeting process can be a mundane one for accountants. Let’s be realistic and agree that even the word “budget” does not bring excitement to you and your departmental colleagues. The constraints and pressures can lead to poor decisions in both the technical and human components. This session is the first part of a four part series and will cover the big picture of keeping the process fresh, pragmatic and useful. We discuss these keys in an engaging manner by discussing both our flaws and strengths, including how to build on these characteristics towards an enjoyable solutions-based method that should deliver effective results for your organization.
K2'S Eight Awesome PivotTable Features
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Online
2.00 Credits
Are you looking to take your PivotTables to the next level? Many experts consider PivotTables to be Excel’s most powerful feature. Yet, most who create and work with them barely scratch the surface of all that PivotTables can do. In this session, you’ll learn eight powerful features you may have missed. From user-defined calculations to consolidating reports and adding KPIs, we’ll show you how to get the most out of your PivotTables. These are just some examples of the great things you can do with PivotTables, and in this session, you will learn these and other techniques to make your PivotTables even more powerful.
SEC Case Studies: Ethical Dilemmas in Finance and Accounting
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Online
2.00 Credits
Overview: Ethical challenges in finance and accounting can be complex and far-reaching, impacting not only individual careers but also entire organizations and the public trust. This webinar will provide a practical exploration of the ethical considerations professionals face in today's financial landscape. Through real-world case studies, participants will examine common ethical issues, learn to navigate conflicts between financial performance and ethical integrity, and gain tools for making sound decisions under pressure. 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 Defending Firms: Email Fraud, Cloud Risks, Cyber Insurance, and Remote Work Security
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Online
2.00 Credits
Cyber threats targeting accounting and finance professionals are growing more sophisticated, putting sensitive financial data at risk. This session explores the most pressing cybersecurity challenges accounting and finance professionals face today, including email fraud, phishing attacks, cloud security risks, and securing remote work environments. It also addresses the role of cyber insurance. Through real-world case studies and practical strategies, participants will learn how to recognize and mitigate cyber threats, evaluate cyber insurance policies, and implement security measures that protect their firms and clients. Attendees will leave with actionable steps to strengthen their cybersecurity posture and ensure compliance with evolving regulatory and industry standards.
Surgent's Ins and Outs of Health Savings Accounts
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Online
2.00 Credits
Health savings accounts (HSAs) are an effective way for employers to provide employees with financial help so they can pay their out-of-pocket medical expenses in a tax-efficient manner. Individuals who are not participating in an employer-funded HSA may set up their own HSA to achieve the same ends. Clients often ask tax practitioners about the mechanics of HSAs and whether they are beneficial. This program is a two-hour discussion of the topic led by Roy Ramthun, who will take you through the many rules and complexities of this challenging subject.This course qualifies for IRS credit.
Topic 842 - Implementing Leases Workshop
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Online
4.00 Credits
This updated course offers an in-depth look at the FASB leases standard (ASC 842), which requires organizations to recognize lease assets and liabilities on the balance sheet. This comprehensive course will cover recognition, measurement, presentation, and disclosure requirements, while also focusing on a critical area of change which is the proper identification of a lease using a principles-based approach. We will discuss implementation requirements from both the lessee and lessor accounting models. In addition, we explore a variety of scenarios, including short-term leases, purchase options, variable lease payments, and remeasurement. This course offers practical journal entry examples and lessons learned from implementation, while exploring recently issued amendments to the lease accounting guidance.
Guide to Preparing Form 1041 for Estates and Trusts
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Online
4.00 Credits
This program examines the critical issues, rules, and special opportunities when preparing your clients' Form 1041 US Income Tax Return for Estates and Trusts. Learn what is considered taxable income; filing requirements and deadlines; impact of the 3.8 percent Medicare surtax on net investment income; and the 10 principles of tax accounting for trust income. **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 AI Is Automating Internal Control
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Online
4.00 Credits
The term "artificial intelligence" (AI) has become mainstream and while most have a layperson's understanding of AI, few know the depth and breadth of this technology's capability. AI is affecting just about everything in business and in people's personal lives. The operation of an internal control system is also changing because of this incredible advancement. This session explains what AI is and how it works and then goes into detail about how it can be applied to a system of internal control. The material speaks about changes occurring in today's world as well as what's coming in the not-too-distant future. 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 Securing Your Data: Practical Tools For Protecting Information
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Online
4.00 Credits
Security is not optional, and yesterday’s security techniques do not minimize today’s security threats. Therefore, now is the time for you to tune up what you know about protecting sensitive data. This program will teach you the latest tools and techniques for securing your data, including encryption, virus protection, safe communications, electronic signatures, secure authentication, and more. You will also learn how to implement a practical, five-step approach to securing your PC and the questions you should ask your staff to ensure server-based information remains protected. Security failures, such as a breach of client or customer data, are costly – they can even drive your company out of business. So, what security tools do you need, and how should you use them to secure your sensitive data and systems? Can you afford to risk attempting to manage today’s threats using yesterday’s techniques? Participate in this program to learn how to identify viable and practical solutions to mitigating today’s security threats.