CPE + Events Catalog

This course provides a concise overview of Gemini AI, Google's advanced multimodal artificial intelligence model. It explains how Gemini is integrated into different Google products, including Gmail, Docs, Sheets, Slides, and as a stand-alone chatbot. Participants will learn how Gemini enhances productivity by summarizing email threads, suggesting responses, drafting emails, generating formulas, creating tables, and more. By the end of the course, students will have a solid foundation in understanding Gemini AI's role in the evolving landscape of artificial intelligence. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

This course provides a comprehensive analysis of the taxation issues affecting the cannabis industry. It covers the historical context of U.S. taxation, the distinctions between industrial hemp and marijuana, and the specific tax codes and regulations that apply to the cannabis business. Participants will gain insights into state marijuana laws, the unique challenges of a cash-intensive industry, and pertinent federal court cases. *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

External auditors only detect 3-5% of all fraud incidences. Get pragmatic guidance on detecting fraud. Discuss where fraud is most likely to occur. Learn to conduct inquiries and direct the audit in the areas of greatest concern, those most likely to be abused by perpetrators.

Embezzlement happens often to many small businesses. Unfortunately, the lack of internal controls allow the embezzlement to remain undetected for years. But when it is discovered, the small business owner will most likely contact their CPA for advice. What should you do when your client contacts you about their employee embezzling money from their business? What options should you present to your client? How can your client protect themselves, while investigating the embezzlement? What steps need to be taken about preserving any documents, emails, texts, or phone calls? This course teaches how to engage the client, properly identify the evidence needed to prove the crime, how to write the report for civil and criminal trial, and best practices in preserving electronic and paper evidence. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

With 2026 just around the corner, one of our clients? top concerns is the possible reduction of the $13.61 million transfer tax exclusion to a lower amount. Many advisers are turning to irrevocable trusts to take advantage of the currently high exclusion and freeze their estates. This course will analyze the advantages and disadvantages of using a wide variety of noncharitable trusts, such as spousal lifetime access trusts (SLATs), grantor retained interest trusts (GRATs and GRUTs), qualified personal residence trusts (QPRTs), life insurance trusts (ILITs), domestic asset protection trusts (DAPTs), dynasty trusts, and retirement trusts.

CPAs must be prepared when the IRS or California tax agencies contact one of their clients. Learn useful techniques and strategies for representing clients in all aspects of tax controversy matters. Topics discussed include amending and disclosing errors, defenses to civil penalties, tax return examinations, tax fraud cases, administrative appeals, tax collection matters and tax litigation. Particular emphasis will be placed on using procedural rights to achieve better results in difficult cases. We will cover the procedures but focus on how to use them to obtain better results for the client.

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.

The AICPA issued the new Quality Management Standards as a part of its overall quality improvement initiative.  This course will highlight the foundational principles within the new approach that everyone in the CPA firm should know. 

This instructor-led course offers an in-depth analysis of ethical challenges that tax professionals face, focusing on the provisions of Circular 230 and how they apply to real- world scenarios. Through the discussion of key issues such as conflicts of interest, confidentiality, diligence, contingent fees, and the handling of amended returns, participants will learn how to apply ethical principles in their practice while maintaining professional standards. Participants will gain a comprehensive understanding of how to handle ethical dilemmas, manage client pressures, and ensure compliance with regulatory expectations, all while safeguarding their professional integrity. *Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Handouts Tab and submit to kori.herrera@acpen.com

This course chronicles the decisions that led to the arrest of Sam Bankman-Fried (SBF), and helps participants understand the consequences that will follow for people charged with business-related crimes. Authorities arrested SBF pursuant to a grand jury indictment that charged him with wire fraud, securities fraud, money laundering, and related conspiracy charges. This lesson chronicles how the former billionaire's business decisions exposed him to criminal charges that include potential penalties of more than 100 years in federal prison for his alleged role in defrauding investors who trusted in his ability to make ethical decisions. Participants will learn about the criminal justice process, including indictments, arrest, extradition, judicial proceedings, mitigation, sentencing, prison, and collateral consequences. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

This seminar provides a comprehensive overview of Schedule K-1, which taxpayers may receive from pass-through entities such as Partnerships, Subchapter S Corporations, or Estates/Trusts. The course will cover the most common characteristics of Schedule K-1, including how to report the information on Form 1040. Attendees will also learn about the Qualified Business Income (QBI) Deduction and its reporting criteria. Additionally, relevant topics such as basis and loss limitations, material participation, and integration with the QBI deduction will be addressed, along with a discussion of proposed changes to Schedules K-2 and K-3. *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

Many small to medium sized companies do not properly address the risk that arises related to fraud because these organizations do not have the resources needed to mitigate this risk or because owners or those in top level management underestimate the scope of the issue. All organizations, regardless of size, must be aware of the risks associated with intentional fraudulent acts and know that a significant and effective fraud scheme could even create going concern issues for some entities. In this session, we delve into the reasons that fraud takes place. The material discusses the types of defalcations that are often executed against smaller entities and then explores measures that organizations can implement to help stop fraud activities and add security. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Navigating the complexities of estate and trust administration is a vital skill for professionals, who play an integral role in the administration team. This comprehensive course is designed to equip professionals with a thorough understanding of their responsibilities and the processes involved in estate administration, enhancing their ability to address estate settlement issues effectively. Participants will be provided with a detailed overview of the professional’s role in estate and trust administration, emphasizing practical insights and strategies for managing assets, addressing the legitimacy of debts and creditors, and ensuring the proper distribution of assets. **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.

This course provides financial professionals with a comprehensive understanding of trusts and their role in estate planning. Participants will learn how to determine whether a trust aligns with a client's financial goals and explore strategies to maximize tax efficiency. The course covers various trust structures and their potential to reduce income, estate, and generation-skipping taxes at both federal and state levels. Additionally, it delves into trustee responsibilities and the benefits of irrevocable life insurance trusts and dynasty trusts. With a focus on practical applications and real-world scenarios, this course equips CPAs, EAs, attorneys, bankers, and financial planners with the expertise to navigate probate avoidance, streamline asset distribution, and manage complex tax considerations. Whether working with revocable or irrevocable trusts, participants will gain the tools to enhance their clients' financial well-being across generations. *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

Explore the ethical implications of using generative AI. This course addresses potential risks and dilemmas, providing guidelines to ensure responsible and compliant integration. Learn how to balance innovation with ethical obligations to maintain trust and integrity. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Excel has long been included in the accountant's toolbox. Even though Microsoft Power BI and other big data tools such as Qlik and Tableau are becoming more important, Excel is still a "must have" tool. We cover what the accountants of today should know about Excel to improve their efficiency, access data, and gain insights into the company, industry, and economy.

The IRS recently released the new Form 7217 for 2024, designed for a partner to report distributions of property received from a partnership. This course dives into the complexity of the partnership distribution rules and their application to the new form, as well as discuss liquidating a partner's interest, Section 751 and the Section 754 election. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

This program will address the complex rules for partnership distribution of property with a focus on liquidating of a partner's interest, Section 751 and how to complete the new Form 7217.

External auditors understand concepts like materiality, reasonableness, and risk of material misstatement.  This course will explain how to think like an auditor when preparing and fairly presenting your financial statements and related disclosures.

This two-hour course provides a comprehensive overview of the IRS collection process, guiding tax professionals through each stage, from the initial notice to enforced collection actions. Participants will gain insights into taxpayer expectations during the collection process, as well as strategies for resolving tax debts. The course highlights when to use Form 433-A or 433-B, the documentation needed, and the criteria for submitting an Offer in Compromise (OIC) to settle tax debts for less than the full amount owed. Attendees will also learn about the various payment options available and practical approaches to advising clients. *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