CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
K2's 2024 Optimizing Your Tech Stack For Efficiency And Cost-Effectiveness
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Online
2.00 Credits
Is your tech stack aligned with your organizational goals? Is there duplication among software titles? Is your hardware where it needs to be? Get answers to these and other questions in this session!
Payroll Essentials: Getting to Know Payroll Taxes
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Online
2.00 Credits
Payroll is among the most common tasks an employer undertakes in the course of running their business. At its most basic level, payroll consists of an agreement between an employer and employee related to compensation for services. Once you look under the hood, there is so much more to payroll, including various kinds of compensation, payroll taxes and required reporting on government forms. This course will provide a general introduction to the inner workings of payroll and payroll taxes. We will introduce you to the various types of payroll statutory and withholding taxes, under what conditions and which employees these various types of taxes apply, how to calculate, withhold and deposit those taxes and the related due dates requirements that apply to payroll taxes. This course will include real-life examples of how to process payroll, the withholding and payroll tax deposit regime, familiar payroll forms, and tips and tricks for tying it all together. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Measuring Audit Risks
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Online
3.00 Credits
In order not to perform an excessive number of audit procedures (over audit) auditors must perform procedures in order to determine in what areas are there weak internal controls that could result in a risk that the financial statements would be materially misstated and not be detected. SAS No. 122, AU 300 – 499, Measuring Audit Risk provides guidance as well as required procedures that must be performed in every audit in order to determine the risk of material misstatement. No longer can the auditor state that they assess the risk of material misstatement at maximum without having a basis for making such assessment. As a result, the standards now require that the auditor make such an assessment of a material misstatement of the financial statement on every audit in order to have a basis for such assessment. This program is an overview of the statement documentation requirements in assessing such a risk.
2024 Annual Update for Governments and Not-for-Profits
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Online
8.00 Credits
We kick off this course with a look at the GASB standards that are effective this year including GASB 100, Accounting Changes and Error Corrections and GASB 101, Compensated Absences. We then move to the NFP side of the house with a look at the Accounting Standard Updates issued by the FASB that impacts nonprofit entities. Following that, we review the work of the Not-for-Profit Advisory Committee (NAC) and the projects they advise the FASB on. After the break, we will conduct a deeper dive into Yellow Book and Single Audit engagements. The course closes with a look at the significant changes in the 2024 Compliance Supplement, the changes to the Uniform Guidance and the common deficiencies identified by the federal agencies and peer reviewers.
Engagement Management with the Microsoft 365 Planner App
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Online
2.00 Credits
Are you using Excel to keep track of progress and task completion for your engagements? Or, are you using a sophisticated engagement management app that takes too much time or requires too much information to keep your task completion progress up to date? Worst of all, are you relying primarily on email communications to keep track of your engagement task completion progress? If any of these scenarios apply to your practice, this course will show you a better way to manage engagements from simple 1040 tax preparation to comprehensive audits. The Microsoft 365 Planner app, which you are likely already paying for as part of your Microsoft 365 subscription, provides a comprehensive, yet simple solution for all of your client engagements and internal projects. John Higgins, a nationally recognized strategic accounting technology advisor will guide you through the process of how to deploy this app to effectively manage all your projects. This app is effective for sole practitioners and firms of all sizes. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
QuickBooks ONLINE - Monthly Closeouts and Year-End Cleanups
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Online
2.00 Credits
The process of closing out the books every month can make year-end accounting a breeze! But isn't this time consuming? Not when you know the steps to take on a monthly basis. We'll show you what to do in QuickBooks Online as well as what you can do monthly to ensure a tax return that will stand up again an IRS audit. 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 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.
Surgent's Work-Life Balance: Maximizing Productivity and Understanding Related Tax Issues
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Online
2.00 Credits
Working as a financial professional is an accomplishment that offers the potential for a good salary with long-term growth. Despite being a sought-after career, studies show that being overworked is the greatest source of anxiety and dissatisfaction among financial professionals. Left unchecked, a life centered exclusively around the demands of work can be both physically and emotionally detrimental. Establishing a work-life balance is difficult in any profession, yet financial professionals confront unique challenges that make this goal seem even more elusive. Technology results in being "always on," with no true time to disconnect and genuinely enjoy family, exercise, or hobbies. Lack of balance comes with costs, including poor health and lower productivity. Why are some professionals able to establish a successful balance between career demands and family while others are not? How are some firms able to achieve both high employee satisfaction and strong productivity? This webinar looks at research, surveys, and simple anecdotal information to provide a better understanding of how to achieve a realistic work-life balance in the modern world. We also discuss the tax consequences that arise when professionals seek balance by working from home in one state while their employer is located in a different state.
Adobe Acrobat - Increase Your Productivity With PDF Files
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Online
4.00 Credits
Think about how much time you spend reviewing and creating PDF files. This course teaches you how to take advantage of a multitude of features and functions available in Adobe Acrobat to create, review, organize, edit and secure your PDF files more effectively and efficiently. Like many personal productivity software applications, it is very likely that you are using only a fraction of the potential of Adobe Acrobat when working with your PDF files. For many CPAs, a PDF file is the final presentation of your work product, whether it is a tax return, financial statement, audit report or other financial reports. This course will teach you how improve the quality of those report presentations. The tips you learn in this course will save you time on a daily basis. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Construction Contractors: Auditing Considerations
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Online
4.00 Credits
Challenges and solutions of auditing contracts With construction comprising a large and growing portion of the economy, it's important to stay on top of the very latest in accounting and auditing changes for the construction industry. In this webcast, you will gain insight about: Audit planning and substantive auditing procedures The core knowledge necessary to succeed Key issues affecting construction auditing, including auditing under the new revenue recognition and leases guidance Audit risks and risk assessment
AICPA Audit Quality Update and Quality Management Standards
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Online
2.00 Credits
This session will identify the progress of the AICPA Enhancing Audit Quality Initiative and evaluate whether audit quality is improving. Analyze the trends that are contributing to audit quality and recall the major issues identified and the related resources issued by the AICPA to improve practice quality. This session will also analyze the AICPA's new Statements on Quality Management Standards (SQMS). It will identify the related implementation challenges and timing and evaluate the potential impact on peer review. Learn about AICPA resources for SQMS implementation. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Exploring the New Lease Accounting Standard
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Online
2.00 Credits
It's a whole new world for lessees under ASC topic 842. This program will dive into the new standard on leases and its impact on every size entity, review effective dates, and address what you need to know now. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
2024 Reference Rate Reform
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Online
1.00 Credits
At its height, LIBOR was the benchmark for over US $350 trillion in financial contracts worldwide. Yet, due to concerns over the manipulation of the rate, standard setters determined that LIBOR should be discontinued. The global response to reference rate reform required financial reporting standard setters to provide practical expedients and exceptions to current modification guidance. This course will provide an overview of the standards issued (including amendments) from both the FASB and GASB to address the transition away from LIBOR.
2024 Rewards & Recognition Strategies for Leaders
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Online
1.00 Credits
Whether you are responsible for managing 1 employee or 20, your leadership can make or break your team. Learn practical leadership strategies that you can implement when you return to your office. In today’s competitive market, it’s more imperative than ever that as leaders we are inspiring and motivating our teams to success.
The Great Divide - Successful Collaboration Across Generations for HR Professionals
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Online
1.00 Credits
In this session, participants will delve into the differences and similarities that coexist between the Baby Boomers, Gen X, Millennials, and Gen Z in the workplace. Guided by generational whisperer, Summer Jelinek, this immersive session will equip HR professionals with actionable strategies to foster understanding, drive productivity, and promote a harmonious working environment, irrespective of generational backgrounds.
Maintaining a Harmonious Working Environment
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Online
1.20 Credits
A harmonious working environment is one in which people feel safe, seen, heard, and respected. Critical to maintaining it are that employees have high self-esteem, are treated with respect, and work in a safe, non-violent setting. This course provides practical knowledge and scripts on how to take appropriate action and deal effectively with discriminatory comments, sexual harassment, and threats and acts of violence,such that personal and employer liability is avoided.
State Tax Nexus: Frequently Awkward Questions
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Online
2.00 Credits
Award winning discussion leader Mark Hugh discusses both nexus basics and new developments in the dynamic, ever changing world of state income and sales tax nexus. This valuable course answers your frequently asked questions, reviews key factors in examining potential nexus consequences, takes a tour through the rules in states comprising 50% of the US, and identifies free, online multistate resources.
K2's 2024 Excel Best Practices And Features
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Online
2.00 Credits
Excel remains a staple tool for virtually all accounting and financial professionals. In this session learn about many of the newer features in Excel, along with some you may have overlooked in the past…truly “must-see CPE!”
The Lifecycle of a Criminal Tax Investigation
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Online
2.00 Credits
Who investigates tax crimes and how are tax crimes prosecuted? Considered the "World's Finest Financial Investigators", the IRS-Criminal Investigation (IRS-CI) has sole jurisdiction in tax crimes and boasts a greater than 90% conviction rate. This agency was responsible for Al Capone going to federal prison and 90 years later they continue to investigate tax crimes such as tax evasion, filing false tax returns, and unpaid employment taxes. The course discusses how IRS-CI finds tax cases to prosecute, what happens during the course of the investigation, what techniques are used to prove tax crimes, what federal criminal statutes are commonly used, how IRS-CI evaluates an investigation, and the expected consequences of a successful prosecution.
The Controllership Series - Financial Statement Preparation
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Online
2.60 Credits
One of the important roles of any member of the financial team. Including the controller, may be involvement in the preparation of the company’s financial statements. Even if that responsibility falls within the office of the CFO, the controller and other finance personnel must understand how their transitions recorded impact the financial statements. Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management discussion and analysis: A balance sheet or statement of financial position reports on a company's assets, liabilities and owners’ equity at a given point in time. An income statement may have varying names including profit and loss report (P&L report), statement of comprehensive income, or statement of revenue & expenses. These report on a company's income, expenses, and profits over a stated period. A profit and loss statement provides information on the operation of the enterprise. These include sales and the various expenses incurred during the stated period. A statement of changes in equity or “statement of equity” also called “statement of retained earnings” reports on the changes in equity of the company over a stated period. A cash flow statement reports on a company's cash flow, particularly its operating, investing and financing activities over a stated period. A balance sheet represents a single point in time, where the income statement, the statement of changes in equity, and the cash flow statement each represent activities over a stated period. For large corporations, these statements may be complex and may include an extensive set of footnotes to the financial statements, management discussion and analysis and supplementary information. The notes typically describe each item on the balance sheet, income statement and cash flow statement in further detail. Notes to financial statements are considered an integral part of the financial statements.