CPE + Events Catalog

This segment is designed to evaluate Step Five of the new model dealing with recognizing revenue which is the final step in applying the new revenue recognition standard. For performance obligations that are fulfilled at a point in time, revenue is recognized at the fulfillment of the performance obligation. For performance obligations to be satisfied over time, an entity must decide how to appropriately measure the progress and completion of the performance obligation. A performance obligation is satisfied when or as control of the good or service is transferred to the customer. There are several issues companies should consider in applying step 5 of the standard: •   Determining if a Performance Obligation is satisfied over time •   Identifying indicators of transfer of control of good/services •   Utilizing input and output methods to measure progress of revenue recognition •   Understanding stand-ready obligations and how to apply discounts

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.  

Many accountants desire to have a quick overview of only the most current issues in accounting and financial reporting. This course will provide an executive summary of the most important changes in U.S. GAAP. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Those charged with governance, with the assistance of internal audit,  are responsible for overseeing the strategic direction of the organization, and ensuring value is delivered to the entity's stakeholders. This course will provide guidance on fulfilling the responsibility for challenging how much risk and uncertainty to accept through the application of COSO's Enterprise Risk Management Framework.

The IRS has recently increased the pressure on how to calculate and report partner and shareholder basis. Changes in the forms reflect these developments. This program provides a detailed analysis of the calculations related to determining tax basis for a partnership interest and S corporation shareholder shares and loans. How to use the Form 1065, Schedule K-1 and Form 1120S, Schedule K-1 information for basis determination. Illustrated examples with filled in forms will demonstrate how the process works and their many potential pitfalls. *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 will provide an update of Government Auditing Standards as a result of the GAO's issuance of the 2024 Revision to Government Auditing Standards. The course will focus on the Revisions impact on financial statement audits. The course will also focus on the impact of Quality Management Standards as well as clarify as to when the concept of reporting key audit matters might apply for financial audits. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

With the increasing complexity and ever-changing nature of tax laws and issues, today’s accountant needs a one-day update course focusing on business income tax issues with an emphasis of newly enacted income tax legislation. This comprehensive class will not only review the current Federal business income tax laws but will also update tax return preparers of new tax forms, changes to existing tax forms, as well as tax planning opportunities and pitfalls. This is a “must-attend” course for all tax practitioners who want to be up to speed quickly and have a successful Federal business income tax filing season. **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

Fraud activities can be executed from within an organization, by parties outside an entity, or by both. Importantly, as the business world becomes more technological, the way fraud is carried out is changing. There must be an increased focus on understanding where new fraud vulnerabilities exist. In this session, we delve into the reasons that both internal and external intentional defalcations take place. The material discusses the new ways fraud is being actuated and looks at the factors driving those that undertake fraud. We spend time examining measures that can be implemented in order to stop fraud via the deployment of added security across the enterprise. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Elevate your data reporting skills to new heights with our cutting-edge course, "Create Paginated Reports with Power BI Report Builder." This two-hour, expertly crafted training is designed to transform the way you visualize and present data, leveraging the powerful capabilities of Microsoft Power BI Report Builder. Ideal for professionals who aspire to turn complex data into compelling, print-ready reports, this course is a game-changer in the realm of data visualization and business intelligence. Delve into the world of paginated reporting with a curriculum that balances theoretical knowledge with practical examples and demonstrations. You'll learn how to navigate the Power BI Report Builder interface with ease, design intricate report layouts, and connect to diverse data sources for comprehensive reporting. The course covers a spectrum of skills, from creating eye-catching visualizations to utilizing advanced features like sub-reports and drill-through capabilities. By the end of this session, you'll be adept at publishing and sharing professional-grade, paginated reports that can inform and persuade your audience. Enroll now and take the first step towards mastering the art of paginated reporting with Power BI Report Builder. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Single Audits are a critical area of focus under the AICPA's Enhancing Audit Quality Initiative, requiring a thorough understanding of the Uniform Guidance's unique audit requirements for federal funds. This course examines the distinctive performance and reporting standards in Single Audits, equipping participants with foundational knowledge to navigate these complex audits effectively. Key topics include an overview of internal controls over compliance, understanding compliance requirements, using the Compliance Supplement, and identifying the elements of a finding in a Single Audit. This course is ideal for professionals seeking a clear and practical introduction to the essentials of Single Audits.  

Two of the hottest topics in the CPA profession today are CAS (client advisory services) and ChatGPT. This course will explain how to bring these two worlds together by integrating ChatGPT and other generative AI applications into your client advisory services. John Higgins, a leading advisor to the profession on ChatGPT and a seasoned client advisor on technology based solutions, will show you how you can position your firm and yourself as a "go to" advisor on how to embrace this technology in virtually any type of business. John will address how to use this technology as a research and writing assistant in your client services and how to advise your clients on this revolutionary technology and all benefits and "gotchas" that come with it. If you want to step up your advisory game, this course is a "must take." This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

By 2025, millennials will represent 75% of the workforce. Whether you are an owner of a small practice or manager in a multinational corporation, it is important to understand characteristics and expectations of this large segment of the workforce. Research reveals that many of the common stereotypes surrounding millennials are unfounded and counterproductive. This course provides an understanding of who millennials are in comparison to their predecessors, the Gen-Xers and baby boomers. Equally important, the presentation will look at common myths regarding millennials and why understanding this class of employees provides opportunities for your organization to grow and succeed.

Accounting and finance managers and executives must demonstrate sound soft skills necessary for personal growth and organizational success.  This course will provide insights into the most crtical  personal skills critical for CFOs and Controllers - or those that want to be!

This course is designed to equip CPAs, EAs, attorneys, and tax professionals with the essential knowledge and strategies needed to navigate the latest developments. Explore innovative approaches to maximize retirement savings, discuss tax- efficient retirement plan options, and align estate planning techniques with current trends. Gain a thorough understanding of altered rules for Required Minimum Distributions (RMDs) and discover how to optimize estate plans in response to changing regulations. This update is tailored for professionals seeking practical insights in the realm of contemporary retirement planning. **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.

With the increasing complexity and ever-changing nature of tax laws and issues, today’s accountant needs a S corporation course focusing on the birth, growth, maturity, and death of a closely held S corporation. This case driven course will deal with S corporation income tax laws from formation to liquidation.  **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

Glantz and Associates is pleased to offer "Ethics Based Leadership for Women," a webinar designed to empower any woman who wishes to consider the privileges, responsibilities and challenges of holding leadership positions. We believe that leadership and ethics are intrinsically connected and will explore women in leadership through an ethics-based lens. The reality is, despite women representing approximately half of our world's population, they are significantly underrepresented in the workforce and most notably in leadership positions. In fact, not only do women have to cross more hurdles to advance into leadership positions, but when they do, they are burning out at a much faster rate than their male counterparts. In this course, we will discuss both the external societal barriers as well as the internal barriers that sabotage women from moving into leadership positions. We will examine common believes ("I should be nice," "I am an imposter", etc.) as well as behaviors that can hold women back and then offer suggestions for moving forward. We will provide tools to enhance one's self-awareness, create openings for self-reflection as well as provide opportunities to take on new perspectives. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Recent generally accepted auditing standards were written to improve the quality of risk-based financial statement audits, audit reporting, and required by-product communications. This course will discuss the important clarifications and enhancements intended to improve audit quality to ensure better compliance with requirements contained in the SASs. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Cloud computing has become a source of cyber-crime. “Cloud forensics is the application of digital forensics in cloud computing as a subset of network forensics to gather and preserve evidence in a way that is suitable for presentation in a court of law.” Cloud forensics is a combination of the varied types of accounting forensics including: •    Digital forensics •    Network forensics. •    Hardware forensics In cloud crime, the cloud is considered the object when the target of the crime is the cloud service provider they are directly affected by the act. It is considered the subject of the crime when the criminal act is committed within the cloud environment. It is considered the tool when it is used to plan or conduct a crime. This course will delve into the many concepts involved in cloud forensics. The course complements other courses in the series of Becoming a Forensic Accountant.  

This course will start with a review of the impact of the 2024 Compliance Supplement on Single Audits, as well as, the changes to the Uniform Guidance. We will also review common audit deficiencies found in Single Audits. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Explore the transformative impact of technology on the audit profession in this forward-looking course. Gain practical insights into cutting-edge tools and trends, including data analytics, artificial intelligence (AI), and automation, and discover how these advancements are revolutionizing audit methodologies and improving audit quality. Through engaging demos, case studies, and actionable tips, you'll learn how to navigate the evolving audit landscape with confidence and adaptability. This session is designed to equip CPAs with the knowledge to embrace innovation and stay ahead in a rapidly changing profession.