CPE + Events Catalog
SEC Case Studies: Ethical Dilemmas in Finance and Accounting (2 hours) [NT]
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Online
2.0 Credits
Member Price: $89
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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.
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Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs (2 hours)
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Online
2.0 Credits
Member Price: $99
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When a purchaser buys an existing partner's partnership interest or the interest of a member of a limited liability corporation (LLC) taxed as a partnership, the amount paid becomes the basis for the purchaser's partnership interest (outside basis). If the partnership's assets have appreciated sufficiently, the difference between the new partner's inside and outside basis can be substantial. This disparity can deprive the new partner of depreciation deductions and inflate his or her share of the gain from subsequent property dispositions unless a Section 754 election is in effect. The Section 754 election can also apply when a partnership makes a distribution of property and the basis of the distributed property to the partnership and the basis the partner/distributee will take in the distributed property are not equal. In this case, a partnership can recover basis it would otherwise lose if the 754 election were not in effect.
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Surgent's Understanding Partnership Taxation: PTE Elections, 754 Elections, and Selling a Partnership Interest (2 hours)
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Online
2.0 Credits
Member Price: $99
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Partnership tax law is always difficult. However, when certain transactions come up, not knowing how to handle them can be costly to clients and practitioners. In this course, we discuss several of these types of situations. We will explore the tax impacts of a PTE election and how a 754 election affects the inside basis of partnership assets. We will then examine those tricky look-through provisions on the sale of a partnership interest in order to properly calculate the tax implications.
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Audit & Attest Quality Matters that Should be on Your Radar - Avoiding Common Deficiencies in SAS, SSARS and SSAE Engagements
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Online
8.0 Credits
Member Price: $225
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Quality management is important. Every CPA firm that provides audit and other attest services must undergo a third-party quality control review. This session will provide you with the tips on how to avoid common quality control deficiencies in all services that are subject to peer review.
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ACPEN Signature 2025: Governmental Accounting & Auditing Update
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Online
8.0 Credits
Member Price: $250
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Practitioners and members in industry responsible for accounting and financial reporting for nonprofit and governmental entities. Stay up-to-date on rapidly changing developments by participating in the 2025 Governmental Accounting and Auditing Update! Take advantage of this opportunity to find out about breaking government issues. This is your opportunity to hear about the latest challenges facing state and local governments and practitioners who work with them and audit them, presented by leading experts on governmental accounting and auditing, both those who work in the trenches and those from the regulatory world. With all of the fiscal, regulatory, and new standards challenges facing governments and their auditors, it is important to keep current on critical issues and developments. In 2025, governments and their auditors continue to operate in a rapidly changing environment as they continue to face the many challenges associated with significant federal funding with complex requirements. From a governmental accounting, auditing, and compliance perspective, 2025 will be a critical year for addressing the complex federal and local funding challenges as well as focusing on implementing new standards and requirements! Plus, it is imperative that you start planning for the significant changes coming in 2025 and beyond! Exciting new topics this year include focused discussions on addressing the new GASB pronouncement on financial reporting model improvements and capital asset disclosures, artificial intelligence and governments, and the GAO’s 2024 Yellow Book! You’ll receive an update on the most recent accounting and auditing developments affecting governments and government auditors. This includes Single Audit issues, AICPA and Yellow Book issues, new and recently effective GASB pronouncements, audit issues, and a look at what’s on the horizon. Join ACPEN’s panel of experts as they discuss, not only the technical requirements of new standards, but also the key implementation issues that must be addressed by auditors and their governmental clients! Benefit from their experience and insights from many perspectives, as well as their long experience in governmental accounting and auditing.
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LLC's & S Corporations: a Comparative Analysis
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Online
8.0 Credits
Member Price: $239
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This course focuses on the most common aspects and tax implications of Limited Liability Companies and S Corporations. It will further compare forms of entities, along with corporate formalities compliance issues of each entity type. Electing Subchapter S status as well as reviewing the mechanics of electing Subchapter S status will be discussed. Highlights of entity specific tax forms will be discussed, as well as accountable plans, taxable fringe benefits, officer reasonable compensation, estate planning, business continuation planning and audit strategies. Schedules K-1, K-2, K-3, and effectively connected income will be reviewed in this course as well. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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2025 AICPA Regulatory Ethics Update (2 hours)
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Online
2.0 Credits
Member Price: $89
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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. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Financial Statement Fraud (2 hours)
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Online
2.0 Credits
Member Price: $79
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One of the three major forms of occupational fraud, along with corruption and asset misappropriation, is financial statement fraud. From improper asset valuation to fictitious revenues, this course will review financial statement fraud red flags and examine real-life examples.
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The Ethic of Self-Esteem For Women (2 hours) [NT]
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Online
2.0 Credits
Member Price: $89
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Ethics is ultimately about our relationship to ourself, others, and the world in which we live. Therefore, to enhance our relationships with those around us, we must first start with the regard we hold for ourselves. From an ethical vantage, it can be said that we have a moral obligation to work toward self-love, honor, and respect. Matters of self-esteem are important in every aspect of life including goal setting, relationships, establishing boundaries, handling conflict, levels of productivity, and expressing our needs in respectful and dignified ways. This course explores traps of low self-esteem and ways to minimize those traps. We also explore components of high self-esteem and actions to foster higher regard for self. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Financial & Tax Accounting for S Corporations (4 hours)
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Online
4.0 Credits
Member Price: $129
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This program addresses the many complex financial and tax accounting issues that are common in S corporation transactions, with discussion of common pitfalls and the AICPA "small" GAAP accounting standards. This course does not qualify for IRS credit.
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Fraud Case Studies: 21st Century Professional Misbehavior (4 hours)
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Online
4.0 Credits
Member Price: $149
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Savvy accountants pay attention to fraud trends so they can implement preventive and/or detective controls. This course examines novel frauds to explore potential mitigation measures. Participants will see how selected frauds were accomplished so they can consider internal controls that could have foiled the fraudsters' nefarious efforts. We examine broad ethical considerations and specific provisions of the AICPA Code of Professional Conduct. Along the way, we consider dramatic details of several fraud cases to illustrate practical applications that accountants can apply in their professional endeavors. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Audits of HUD Assisted Projects 25-26 (6 hours)
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Online
6.0 Credits
Member Price: $259
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This course is for audit professionals with audit experience with HUD (Housing and Urban Development) assisted projects such as Multifamily Housing projects. The course will include a discussion of the most commonly encountered HUD programs with audit requirements, the audit standards that apply to such audits, a review of the various compliance requirements that are common to HUD programs. We will identify common substantive and control testing audit procedures that apply to audits of multifamily housing projects, and the audit reporting requirements under both the HUD Audit Guide and the Uniform Guidance.
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Forensic Accounting: Fraud Investigations - Webcast
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Online
8.0 Credits
Member Price: $270
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Forensic accounting has been a rapidly growing part of the accounting profession for some time. The rapid expansion of technology, growth in various sectors of business and industry, and the rise and increase in complexity of white-collar crimes contribute to this growth. A diverse range of clients as well as cases involving all types of fraud make this an attractive profession, and one that is always in high demand. This course is designed to elevate your expertise and skills, regardless of whether you come from an audit background, work in the public sector, or are aspiring to become a forensic accountant. This comprehensive course will equip you with the fundamental knowledge to identify, investigate, and effectively communicate your findings. As an added resource, you will receive a copy of the AICPA's Forensic & Litigation Service's Forensic Accounting - Fraud Investigations practice aid, which serves as valuable guidance for future reference.OSCPA has partnered with the Washington Society of CPAs for this event.
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Financial Accounting Standards: A Comprehensive Review 25-26 (16 hours)
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Online
16.0 Credits
Member Price: $589
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This two-day, interactive workshop reviews the hottest accounting topics and recent changes in areas such as private company accounting, revenue recognition, going concern and other specialized subjects. Refresh your research skills and practice using the Codification. Case studies and real-life examples will help attendees readily apply the information covered.
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Securing Your Data with a Password Management App - Updated (2 hours) [NT]
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Online
2.0 Credits
Member Price: $89
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Cybersecurity protection is one of the most important responsibilities of every CPA professional to protect the confidentiality of sensitive client information. While there are many aspects of cybersecurity that need to be addressed, the biggest vulnerability to protect against is unauthorized access to your application login credentials. Once your login credentials are breached, the cybercriminal essentially has the keys to your data kingdom. John Higgins, a national leader in the CPA technology, will demonstrate the ease with which you can protect all of your login credentials with maximum security with minimal expense. You will leave this course prepared to deploy this state of the art security tool in your organization. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Surgent's Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs, and Partnerships
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Online
8.0 Credits
Member Price: $279
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The most difficult concepts to master when dealing with flow-through business entities are the basis and distribution concepts. Major error and malpractice issues occur if the CPA does not fully understand the impact of these rules. This course is designed to focus on the practical applications of these rules.
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Advanced Excel: Hidden Secrets and Gems (2 hours) [NT]
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Online
2.0 Credits
Member Price: $89
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This course dives into the powerful, but potentially under-utilized, capabilities of Microsoft Excel. Designed for sophisticated users willing to approach spreadsheets from a unique perspective, this program encourages users to challenge the status quo by considering opportunities to take acceptable spreadsheets to a new level. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Measuring Audit Risks (3 hours)
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Online
3.0 Credits
Member Price: $99
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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.
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Becoming Conflict Competent (2 hours) [NT]
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Online
2.0 Credits
Member Price: $89
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Conflict is often avoided, or dealt with in a passive manner. When ignored, conflict often escalates and can become polarizing. In this session, participants will gain insights for enhancing their natural responses to conflict, learn healthy communication styles, and build constructive behaviors to manage conflict. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
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Foundational Carbon Accounting (1 hour)
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Online
1.0 Credits
Member Price: $75
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Understand what carbon accounting is and how it's applied, so you can implement it in your own role. Carbon accounting quantifies the number of greenhouse gasses produced by a company or organization to provide a better understanding of their carbon footprint. Carbon accounting also measures which part of a company's operation is responsible for the emissions. This final output is known as the organization's greenhouse gas inventory - or carbon footprint. With carbon accounting, organizations can make accurate assessments of where to concentrate their efforts at decarbonization. Carbon accounting is the essential language through which investors, businesses, finance and accounting professionals can speak to one another about climate change. Measuring the carbon footprint of an organization means it can be managed and reduced, which helps achieve some of the goals of tackling climate change at an organizational level. This webcast will be useful to a number of accounting and finance professionals who want to implement it internally within their organization or within an accounting firm looking to provide assurance or advisory services.
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