CPE + Events Catalog

To many clients, CPA firms all look the same. While services and specialties may vary significantly from one firm to another, it is hard for the average person to see this by simply looking at the sign outside our office door. Is there any way to make us stand out more to the outside world? Through surveys, statistics, and examples, this course looks at how CPA firms can develop a marketing plan beyond just relying on referrals. We look at the pluses and minuses of various marketing channels, regulatory constraints, and how to measure success in the competitive financial services space.

This presentation will provide a detailed analysis of the Circular 230 rules for conduct of a tax practice, with a review of the political, legislative and regulatory rules impacting every accounting and tax professional. Best practices and guidance provided by the AICPA’s Code of Professional Conduct will be discussed. **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.

In the course of legal actions, payments may be made pursuant to a final disposition of a court case or a mutually agreed-upon settlement.  This course will cover the tax implications for payments made for personal injury, emotional distress, lost wages, punitive awards, pre- and post-judgement interest, contract claims, among other damages. **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 focus on preparing financial statement audit documentation critical for high quality audits that can pass peer review.

The practical application of artificial intelligence (AI) in the accounting profession is spreading like wildfire with the release of powerful applications such as ChatGPT. A byproduct of this evolution is the origination of new ethical dilemmas for CPAs on how to address the use of this technology in the delivery of their services. This course, presented by John Higgins, CPA, a nationally recognized technology advisor to the profession, will provide CPAs with a practical framework for addressing the various ethical issues that can arise with the application of AI in their work. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Building on Part 1, this course will review the application of sampling in financial statement audits with a focus on sampling for tests of controls. We'll also review the requirements for sampling in Single Audits with a focus on tests of controls and tests of compliance. 

We all make predictions in our personal and professional lives.  We base our decisions to marry, buy a house, launch a new product or hire staff on expectations about the future.  In the past few years, research into improving predictions has advanced. We will look at this research and current best practices in forecasting to help us prepare better budgets and projections. 

This session introduces theories on human nature and organizational factors affecting ethical choices. Robbie examines the role of gossip in the workplace, provides tools for ethical decision making and offers concrete actions for creating and sustaining an ethical work environment. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Most leadership development focuses on a single direction within the organizational hierarchy: downstream to subordinates. While it is important to be a good boss, leadership is much more than that. The best leaders learn to lead well in all directions. They lead upward to superiors and across among peers throughout the organization. And it all starts with self-leadership. This often overlooked or misunderstood leadership principle is essential to build a thriving and productive culture. This topic is based on Jon’s book, Mission-Critical Leadership: How Smart Managers Lead Well in All Directions. 

Please join us for a discussion on Treasury Circular 230 and other ethical issues faced by enrolled agents and other tax preparers.  In addition to covering the practice standards espoused by Treasury Circular 230, there will also be an overview of the applicable provisions in the Internal Revenue Code (IRC) and common law which will affect tax preparers.  The discussion will conclude with other ethical issues, such as avoiding conflicts of interest, proper fee structure and maintaining competency.  Also included will be case studies illustrating dilemmas faced by tax practitioners.   **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.  

In a competitive market, every company is looking for anyway to differentiate themselves from their competition. While we often look to new markets and data for a competitive advantage, ethics can be the factor that makes the biggest difference to customers, employees, and the public at large. Using surveys, research, case studies, and examples, this course will explore why the CPA credential and the AICPA Code of Professional Conduct is so different. We will discuss why CPA's are in a unique position of trust and how this can put their companies ahead. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The construction industry stands out in its need to adhere to a diverse range of accounting standards. This course explores the essential knowledge required for success in construction accounting, as well as the key issues influencing this field. Discover the implications of recent developments for yourself, your business, or your clients. In addition, we will examine the relationship between contractors and sureties. Given the construction industry's significant and ever-expanding share of the economy, staying up to date with the latest accounting updates in this sector is critical. Note: This course does not address FASB ASC 606, Revenue from Contracts with Customers, or FASB ASC 842, Leases. The AICPA offers a companion course which focuses on revenue and lease accounting for construction contractors. See Contract Accounting and Lease Accounting and Their Impact on Construction Contractors (CCREVL).

The need for individual tax planning has never been greater. With the 2024 elections and 2026 around the corner, individuals will look to their personal goals and the tax formula as they develop their plans. Exclusions from income, above-the-line deductions, and credits will play a critical role for the next two years, but the return of itemized deductions, exemption deductions, and higher tax rates is coming soon. This course reviews the different types of planning and essential planning techniques. Examples of these approaches are illustrated as scores of tax strategies are presented.

This course will elevate your individual income tax preparation skills and knowledge. It will help you go beyond the basics and will help you provide superior service to your clients. We will cover topics including taxation of investments, reporting of partnership and S-corporation income, net investment income tax, calculation of self-employment taxes, household employer taxes, social security taxation, basic retirement planning opportunities and Alternative Minimum Tax (AMT). In addition, we will also do a review of loss limitations and much more.

Gain the knowledge to read and understand the differences between IFRS and US GAAP financial reports. A recent IFRS Foundation survey found that 167 jurisdictions now require the use of IFRS Accounting Standards for all or most publicly listed companies, while 12 jurisdictions permit its use. With this global acceptance, and as more than 1,000 foreign companies are reporting to the SEC using IFRS, learn how to read and understand the differences between US GAAP and IFRS financial reports. Attendees will examine an IFRS financial report and a US GAAP financial report, outlining essential distinctions between the US GAAP and IFRS reports.

This course covers SSARS requirements for preparing, compiling and reviewing financial statements through SSARS 26. With SSARS 21, the AICPA Accounting and Review Services Committee (ARSC) introduced the Preparation service to SSARS and rewrote the Compilation and Review Standards in a clarified format. SSARS 22 and 23 made minor modifications to SSARS 21. SSARS 24 and 25 made substantive modifications to the SSARS, mainly when performing review engagements. SSARS 26 updates the SSARS with conforming changes made necessary by the new Quality Management standards.

A discussion of the latest 2024/25 tax developments impacting individual taxpayers, with a focus on important provisions, rules and concepts. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Designed as an all-you-need-to-know update for accounting, auditing, and attestation practitioners at all levels in public accounting and industry, this course provides a comprehensive review of recent standard-setting and rulemaking activities of the Financial Accounting Standards Board (FASB), American Institute of Certified Public Accountants (AICPA), Public Company Accounting Oversight Board (PCAOB), and Securities and Exchange Commission (SEC). On the financial accounting front, we will cover the FASB's Post-Implementation Review (PIR) report for revenue recognition under ASC 606 and discuss the best practices in applying the standard and identifying any ongoing issues practitioners are experiencing with applying the standard. We will also discuss the more than a dozen ASUs the FASB has issued since the beginning of 2023 and into 2025 covering crypto assets, disaggregated expenses, business combinations, and leases for entities under common control. Our focus on AICPA standards includes a detailed discussion of revamped AICPA quality management standards. The AICPA updated and modernized the standards by issuing Statement on Quality Management Standards 1, 2, and 3 (SQMS 1, SQMS 2, and SQMS 3, respectively), SSARS No. 26, and SAS 146, Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards (SAS 146). These standards, effective December 15, 2025, modernize quality management standards to reflect an increased focus on risk assessment, technology use, and the presence of outside experts on engagements. We will also cover new rules impacting public company audits and present case studies on recent fraudulent accounting stories and best practices for detecting and preventing such frauds. In summary, the course is your go-to source for all things A&A and will prepare you for your upcoming engagements throughout the rest of the year.

You may have read all sorts of stories in books about how bad people steal and make their coworkers and organizations miserable.  Come hear veteran Internal Auditor Rob Berry and veteran CFO John L. Daly discuss situations they have seen in the real world.  

As cryptocurrencies like Bitcoin, Ethereum, and others become more popular, tax authorities around the world are working to create regulations for their use and transactions. This session will address cryptocurrency tax issues and their complexities and challenges that individuals and businesses face when dealing with the taxation of digital currencies. *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