CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
2024 Stand Out - How to Create a Unique Employer Brand
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Online
1.00 Credits
Learn why creating an employer brand is so important and instrumental in competing in today's competitive marketplace. Elevate your recruiting experience for candidates and onboarding process for new hires to enhance your employer's brand.
Organizational Effectiveness and Communication
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Online
1.00 Credits
When asked the question, “What would you like to improve about your leadership and communication style?” more than 65% of leaders say they want to be more confident and assertive in their communication. Confidence and clarity communicate leadership. If you are responsible for growing a profitable company or a productive team, you want team members who have the ability to reach goals, make sales, finish projects, and serve customers. Being a confident, compelling leader helps to inspire better relationships, promotes trust, and reduces stress in the workplace. Lack of confidence and assertiveness can lead to resentment, depression, low self-esteem, and loss of respect from colleagues and employers. Confident communication cultivates cooperation, goal achievement, and a more respectful work environment. Clear and compelling leaders are better equipped to move projects forward and make things happen while improving cooperation and respect from partners and subordinates.
Securing Executive Buy-In for Your Initiatives: Communication Techniques to Persuade Decision-Makers
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Online
1.00 Credits
For HR and Business professionals, navigating the intricate dynamics of executive decision-making can often be a daunting task. Despite the meticulous hours invested in research, strategy formulation, and planning, the true challenge often lies in effectively communicating and gaining acceptance for these transformative ideas. A key aspect of this is the art of persuasion, ensuring that the merits of our proposals are not just understood but wholeheartedly embraced by decision-makers. This session is designed to empower leaders with the tools and insights needed to craft persuasive pitches, build a robust business case, and confidently communicate the ROI of their initiatives. Moreover, attendees will gain insights into the common pitfalls that can hinder their pitches and learn techniques to address objections frequently raised by executive leadership.
Coaching & Counseling - Performance Management
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Online
1.00 Credits
The tools for managing performance and addressing misconduct are not identical. The failure to point this out to leaders has often resulted in the use of the wrong tool. Reinforcing good performance and securing improvements in performance requires skill in coaching employees, making effective requests, and providing effective feedback This course provides practical knowledge and scripts for setting, communicating, and enforcing performance expectations, such that personal and employer liability is avoided.
Feeling Stressed from Change & Uncertainty? How to Stay Positive when Things Get Tough
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Online
1.60 Credits
When we’re going through change and life feels out of balance, it’s normal to get stuck focused on all the problems and challenges that stress us out. How will the changes impact our team, our job, our lives? It doesn’t help that our brains are wired to anticipate the worst possible outcome. This wiring can make it difficult to be our best; to provide our best teamwork, our best ideas, and our best leadership. However, studies show that there are things we can do to shift our thinking so we can spend more time in positive emotions, like curiosity, enthusiasm, and optimism. Now everything gets easier and better, including: ~ Productivity ~ Customer relations ~ Change management ~ Teamwork ~ Leadership Join Tina to learn and apply The Path for Positivity™ framework based in Positive Psychology. You will learn strategies and insights to help you experience less stress, a smoother transition, and higher productivity even when the future seems uncertain. Share the framework and strategies with your team, too.
Introduction to Forensic Accounting
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Online
1.80 Credits
This course provides a high-level overview and introduction into the world of the forensic accountant. Most accountants have an understanding of the concept of fraud and how it impacts companies, but many individuals do not have a full comprehension of the variance in the work performed by a forensic accountant versus a typical management accountant. This course is meant for those individuals interested in understanding the variances in the job tasks and responsibilities of forensic accountants versus typical financial or management accountants. Forensic accountants or auditors take a unique focus on performing their work. Typically, when a person with forensic experience is called in to examine financial records, it is due to suspicion of fraud, evaluation of assets, or even to track down fundamentally incorrect accounting – intentional or not. As fraud continues to raise its head in business processes, forensic accountants are discovering new and unique ways to identify, examine, and support their hypotheses and investigative techniques. The work performed by a forensic specialist can be interesting and full of potential potholes if evidence isn’t examined according to proper protocols and standards.
2024 AICPA Regulatory Ethics Update
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Online
2.00 Credits
The Professional Ethics Executive Committee (PEEC) of the AICPA has been very busy issuing new and updating existing ethics rules. This course will provide an overview of recently issued and soon to be effective ethics rules that CPAs in both industry and public accounting need to know to be compliant.
K2's 2023 Safeguarding Taxpayer Data - A Guide For Your RequiredSecurity Plan
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Online
2.00 Credits
Combatting today’s cybercriminals takes everyone working together. The Internal Revenue Service works with state tax agencies and the tax industry to fight these 21st-century identity thieves. Unfortunately, data thefts at tax professionals’ offices are on the rise. Online providers also must follow the six security and privacy standards in Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns. In addition, you fall under the PTIN and 4557 mandates if you prepare tax returns. Learn how to fulfill your obligations by participating in this session. Regardless of size, most public accounting firms are mandated to have a written security plan in place. Failing to have such a plan in place can lead to substantial fines. Join us in this session to learn what your security plan should include and how to implement it.
When Leadership Fails
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Online
2.00 Credits
When the leadership in any organizations carries out their responsibilities of establishing, maintaining and monitoring internal controls, it significantly reduces the possibility of fraud occurring. When and if it does occur, a good system of internal controls will often detect it early on. This presentation is an illustration of what can happen when top management fails to carry out their responsibility of protecting an entity’s assets through a good system of internal controls.
Why Auditors Fail To Detect Fraud
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Online
2.00 Credits
Prior to the original SAS No. 82 on Consideration of Fraud In A Financial Statement Audit (now codified as SAS No. 122, AU 240), the word fraud never appeared in a single SAS, nor was it described anywhere. SAS No. 82 stated that auditors failed to detect fraud for two reasons: 1) They did not know what it looked like and 2) They had not been trained to look for it. Although the SASs did not provide any guidance, auditors have always been responsible for the detection of anything that would cause a material misstatement of the financial statements whether caused by error or irregularities. (They would not even say the word fraud until it appeared in SAS No. 82) The standards were replete with guidance on the detection of an error but silent on how to detect irregularities. Now auditors are required to document in every financial statement audit their process of determining the risk of financial misstatement due to fraud. This presentation is designed to focus on frauds that were missed by the auditors and, in some cases, why it was missed. There will also be discussion as to what the auditor must do in order to improve their track record on detecting fraud. As reported on the Association of Certified Fraud Examiners Occupational Fraud 2022: A Report to the Nations, only 4% of frauds were initially discovered by the external auditor. It was reported that more frauds were discovered by accident, (5%) then was discovered by the external auditor.
Business Intelligence (BI) and Business Analytics (BA)
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Online
2.00 Credits
Volatility and complexity are the new normal. Most organizations are drowning in data, but starving for information. The finance and accounting function has the opportunity to leverage Big Data and the continuum of analytics – descriptive, diagnostic, predictive, and prescriptive. All are useful for better decision making. Collecting, validating, and reporting data is not the same thing as analyzing information where we can glean valuable, actionable insights. In some ways the finance function is many years behind other disciplines such as marketing, sales, and supply chain managers, in applying analytics. How can the CFO’s function catch up?
Better Forecasts: Be a Better Predictor
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Online
2.00 Credits
Imagine being able to see into the future with confidence. The ability to be a great forecaster is not innate but learned. By examining great forecasters, we can learn to improve our ability to predict the future. We will examine best practices and current research to improve our ability to predict events that will affect our business.
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.
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.
K2's 2023 Implementing Internal Controls In Quickbooks Environments
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Online
4.00 Credits
The QuickBooks ecosystem of accounting tools remains the most widely-used set of accounting applications used by small businesses. Yet, many of these organizations struggle because of inadequate internal controls. In this seminar, you will learn options for improving internal controls in small businesses running QuickBooks Pro, Premier, Enterprise, or Online. Participate in this program to understand how you can create a robust system of internal controls in a small business environment, including businesses using QuickBooks accounting solutions. In this session, you will also learn about the four common types of internal controls and how to assess the relative condition of the internal control structure of a small business. With this background in place, the focus then shifts to discovering the opportunities to enhance internal controls in QuickBooks-based environments using features found in the application. In addition, you will learn about additional internal control procedures for situations where you cannot establish adequate controls in QuickBooks. In sum, while many believe that QuickBooks-based organizations will forever face weak internal control structures, by participating in this session, you will learn how QuickBooks-based businesses can benefit from strong internal controls.
2024 Accounting & Auditing Update for Small Businesses
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Online
4.00 Credits
For many small businesses, the standards issued by the FASB may have little to no effect as they impact topics that do not reflect the type of transactions that these entities most frequently experience. This class will focus on the Accounting Standards Updates (ASUs) that are most likely to impact small businesses with a focus on ASUs initiated by the Private Company Council (PCC). We'll then look at alternative reporting options to GAAP including FRF for SMEs and IFRS for SMEs for entities who don't necessarily need to prepare GAAP financial statements but want to use accrual accounting. Finally, we will transition to audit standards that small business auditors will need to implement.
Partnership & LLC (Form 1065) - Formation to Liquidation
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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 partnership/LLC course focusing on the hottest tax topics and most frequently encountered issues. This case driven course will deal with both partnership/LLC and partner/member developments addressing the most common, yet complex Federal partnership/LLC issues and problems. **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 QuickBooks for Accountants
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Online
8.00 Credits
The QuickBooks platform is a robust environment with features and capabilities that many users are unaware of or do not know how to utilize effectively. This course helps you get more out of QuickBooks Desktop and QuickBooks Online and resolve the issues that even experienced QuickBooks users struggle with, such as locking down prior periods. This program starts fast with a chapter covering the top issues accountants face with QuickBooks. The day continues with practical guidance and solutions designed to help accountants get the most out of QuickBooks for themselves or their clients. You will learn about issues, such as setting up a new company, configuring and customizing QuickBooks preferences, and enabling system security and password protection features. Also, you will learn how to lock down transactions in prior periods, the audit trail, customizing reports, exporting reports to Excel, and extending QuickBooks’ usefulness with tools such as the Fixed Asset Manager and Loan Manager.
Sticky Ethical Choices, featuring Bob Mims and Don Minges
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Online
1.00 Credits
If ethics were easy, then why do so many professionals have a Code of Conduct? Some Ethical decisions are easy, others are not. We will discuss several thorny ethical issues and the ramifications. What are the considerations and evaluation criteria to use? The need to carefully deliberate alternatives – is paramount. Be aware.
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.