CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
2024 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, lessons learned from implementation, and explores recently issued amendments to the lease accounting guidance.
Are Those Independent Contractors Really Independent Contractors?
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Online
1.00 Credits
Various legal tests are used to evaluate whether a worker should be classified as an employee or an independent contractor. There is no uniform standard or bright-line rule for determining whether an individual is properly classified as an independent contractor. Instead, the inquiry is always fact-intensive, and the analysis can vary based what body is performing it, i.e. the Internal Revenue Service (“IRS”), Department of Labor (“DOL”), various state agencies, or the courts. This presentation will review the various tests and highlight some of the common, most important factors for consideration.
The Corporate Transparency Act - What You Need to Know to Protect Your Client
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Online
2.00 Credits
Join us for a discussion on what has changed in 2024 for the CTA. This course covers the latest on the Corporate Transparency Act (CTA). We will discuss the new filing timelines, including the recent extension, and will make sense of the broadened definition of "beneficial owner". We will also discuss the ruling in Alabama that has changed things. By the end of this, you’ll have the know-how to craft solid compliance plans that don't just check boxes but work seamlessly in the real world. Expect to leave armed with concrete tips for keeping your clients while staying away from any fines. Make sure you are up to date with the newest financial regulations. **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.
2024 Instant Audit? Just Add Risk Assessment
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Online
1.00 Credits
What would you do if you only had one workday to complete a financial statement audit? How would you optimize just a handful of hours? What would you test? More importantly, what would you minimize or eliminate? Although one day is unrealistically short, it illustrates how risk-based auditing can help auditors optimize professional effort. This course emphasizes the importance of risk assessment for enhancing both the effectiveness and efficiency of audit procedures.
K2's 2023 Kicking It Up A Notch With KPIs
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Online
1.00 Credits
The adage, “what gets measured, gets managed,” has never been more true than it is today. Organizations of all kinds and sizes are creating systems and processes to categorize, track, and report on many of their operations by creating reports featuring key performance indicators (KPIs). This session will teach you about many different kinds of KPIs. Further, you will learn how to find data and use tools like Microsoft Excel and Power BI to measure performance. You will also identify the benefits and drawbacks of using KPIs in management philosophies like holacracy to make it easier for employees to know in real time where they stand.
Fixing Your Chart of Accounts
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Online
1.00 Credits
A well-organized chart of accounts supports robust responsibility reporting, makes it easy to answer "what if?" questions and helps eliminate data entry errors. However, many organizations cling to the primitive practices of a half-century ago that impose barriers to developing budgets, holding people accountable, gathering useful data and keeping errors from creeping into their financial statements. Best practices today look little like the examples you may have seen in business school. If you sense that your general ledger could do far more, this session will show you how to fix your problems This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
2024 Guide to Depreciating & Expensing Business Assets
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Online
2.00 Credits
Following the ever-changing tax deprecation rules is not a game for the faint hearted! This course analyzes the current landscape of depreciating, capitalizing and disposing of business assets, with examples and illustrated case studies to enhance the CPAs understanding of the most current tax depreciation provisions. **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.
K2's 2023 Microsoft Teams
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Online
4.00 Credits
Microsoft Teams is one of the most exciting personal and organizationally productivity tools to ever appear on the business landscape. With Teams, you can communicate and collaborate easily and securely with others, including colleagues outside your organization. Further, you can extend the already-robust functionality in Teams by incorporating add-in solutions with just a few clicks of the mouse. Unfortunately, despite Teams’ power and relatively simple interface, many organizations struggle with deploying and using Teams. In this session, you will learn how you can get up and running quickly in Teams so that you can take full advantage of this powerful tool. More specifically, you will learn how you can get started in Teams and critical decisions that will affect your deployment. Also, you will learn how to work in Teams, including how to take advantage of the chat, voice, and video call services and how to share documents securely with others. Moreover, you will learn how to extend your Teams platform to external organizations for improved communication and collaboration. Additionally, you will identify how you can add other applications into Teams and optimize Team's configuration for the best overall efficiency and security. If you are working with Teams or plan to do so, this is one CPE session you can’t afford to miss!
2024 Annual Update for Accountants & Auditors
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Online
8.00 Credits
This course will start with the Accounting Standard Updates effective in 2024 for public entities, private entities, and nonprofits. We'll then switch our attention to the items coming down the pike, including a look at the projects identified by the FASB's Invitation to Comment: Agenda Consultation. We'll also review year 2 considerations for leases including modification accounting. Then we will switch gears, switching to the audit side of the house. We'll review the impact of the changes to auditing group audits as well as the status of the AICPA's quality management project management. This course will keep auditors up to date on the work of the ASB. 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 Single Auditing Made Simple
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Online
8.00 Credits
Single auditing can seem complex. With thousands of pages of potential AICPA, GAO, and OMB literature coming together for the audit of one client, auditors can easily lose focus and confidence in what they are supposed to do; however, it does not have to be that way. This course is designed to sharpen your skills and knowledge in performing single audits and eliminate wasted efforts.This course qualifies for yellow book credit.
The Best Individual Income Tax Update Course by Surgent
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Online
8.00 Credits
This highly informative course comprehensively covers all the latest tax law developments. The focus is on individual taxation and discussion of the planning opportunities practitioners need to understand to help clients respond effectively. You will come away from the course with the up-to-date knowledge to educate your individual tax clients and implement tax-saving ideas that will serve their ever-evolving needs. This course is continually updated to reflect enacted legislation. Please Note: Due to content overlap, it is recommended that this course NOT be taken together with BFTU.This course qualifies for CFP credit.This course qualifies for IRS credit.
Accounting in the Wake of COVID-19
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Online
2.00 Credits
The COVID-19 pandemic has altered corporate and public accounting in ways we could never have imagined. This broad-based course will discuss accounting and auditing implications that have arisen as a result of the pandemic. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Top Employment Tools to Protect Your Business and Recommend to Business Clients
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Online
1.00 Credits
Overview of the most important labor and employment policies and practices that every business should have. The review will go over confidentiality agreements, arbitration agreements, restrictive covenants, training, and severance agreements, as well as compliance issues related to each of them.
The Ethics Hour: Ethics in the Real World
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Online
1.00 Credits
Business ethics is not just something “nice to do” but can mean the difference between success, failure, and survival in today’s increasingly competitive environment. This seminar outlines steps to create an ethical business culture and provides specific ways for financial managers to make better ethical decisions.
Common Audit and Financial Reporting Deficiencies in State and Local Governments
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Online
2.00 Credits
Common Audit and Financial Reporting Deficiencies in State and Local Governments, is a 2 hour webcast detailing many of the more common mistakes that auditors and accountants are making in either the preparation of their annual financial statements or the audits of such financial statements. Deficiencies in audit standards (AICPA, GAO, Single Audit) and preparation standards (GASB) noted in this webcast are driven by the most recent results found in audit organization peer reviews, workpaper or desk reviews, and various organizations checklists for oversight.
Surgent's Choosing the Right Business Entity
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Online
2.00 Credits
The business structure a client chooses influences virtually every tax and financial issue associated with the business, including the business's day-to-day operations, its tax liability, how much of the owners' personal assets are at risk, and much more. For this and many other reasons, it is critical that a client choose a business structure that gives the right balance of legal protections and tax benefits. From a tax perspective, in terms of selecting an entity to do business in, the universe shifted with the Tax Cuts and Jobs Act enacted at the end of 2017. The tax rate for C corporations was lowered to 21% and the 199A deduction offered pass-through entities the chance to significantly lower the rate at which they are taxed. But how do all these options work and which option is best for which business? Those questions are at the heart of this webinar. In this program, we discuss whether there is a "best entity" for our clients. Tax practitioners know that re-examining choice of entity determination is at the top of the agenda for client meetings because clients continue to want reassurance that they have the most tax-efficient entity structure. This program will equip you with the knowledge and insights you need to lead those discussions.This course qualifies for CFP credit.This course qualifies for IRS credit.
Surgent's Features and Benefits of SEP IRAs and SIMPLE IRAs
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Online
2.00 Credits
A challenge for many small business owners is choosing the `right' type of retirement plan for their businesses. Many hesitate to make a choice because they are intimidated by the governing rules. In those cases, an IRA-based retirement plan is an easy, effective, and efficient way to start a retirement plan. These IRA-based plans - SEP IRAs and SIMPLE IRAs - have low maintenance costs and are easy to communicate to employees. In some cases, employer contributions are discretionary, providing the business owners with the choice of whether to fund every year.
The Many Faces of Fraud Shedding Light on the Tactics of Modern Day Swindlers
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Online
2.00 Credits
"Did you know that fraud is like a parasite, feeding on the lifeblood of the industry and causing billions in losses each year? Join Chuck Gallagher, a renowned expert in fraud prevention, for 'The Many Faces of Fraud: Shedding Light on the Tactics of Modern-Day Swindlers,' a captivating two-hour course that will empower you to thwart these financial predators. Chuck will guide you through the most common forms of fraud, revealing the psychology and motivations of swindlers. Through real-life case studies and hands-on exercises, you'll learn practical strategies for identifying red flags and responding effectively to safeguard your organization. Enroll now to gain invaluable insights and join the fight against these cunning adversaries!"
K2's 2023 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.
K2's 2024 Small Business Accounting Shootout
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Online
4.00 Credits
Small business accounting solutions have never been better, with many fantastic options. In this session, you will learn about the relative strengths of these platforms so you can make the right choice when selecting and implementing a solution.