CPE Catalog & Events
COSO's Internal Control Framework Essentials
-
Virtual
3.50 Credits
Components and principles of internal control Concepts associated with the COSO framework Management responsibilities versus auditor responsibilities Common significant accounting processes Tools and techniques used for internal control documentation
Surgent's Buying and Selling a Business: Tax and Structuring Overview
-
Virtual
4.00 Credits
An overview of the beginning of the process and documents for preliminary tax planning Recognizing the need for due diligence in acquisitions, including checklists of important points Deemed asset sales – §338 and §338(h)(10) The impact of the §197 amortizable intangibles regulations on the acquisition and disposition of a business Allocating purchase price for tax advantage Planning to avoid double taxation under the repeal of the General Utilities doctrine Special problems and opportunities when an S corporation is the buyer or seller Installment sale and interest issues Avoiding tax pitfalls and recognizing tax planning opportunities Unique issues in buying and selling LLC/partnership interests Impact of the net investment income tax (NIIT) and the §199A pass-through deduction on the tax due on the sale of a pass-through entity Individually owned goodwill
ACPEN: The Ethics Hour: Accounting Scandals: What Happened and Why? Can We Prevent Them?, featuring Tracy Cooper and Don Minges
-
Online
1.00 Credits
Why do some choose to deceive, cheat and steal Can accounting scandals be prevented A brief history of accounting scandals What to look for What should ethical professionals like you do
CPA to CFO: Essential Competencies for Finance Leaders
-
Virtual
1.00 Credits
To purchase the report referenced in this presentation, or any of the research papers published by CPA Crossings, visit https://www.cpacrossings.com/research. The major topics that will be covered in this course include: Top competencies hiring executives seek in CFO candidates based on survey of 320+ CEOs and recruiters Critical thinking frameworks and strategy creation techniques for financial leadership Forward-looking financial skills including capital management, forecasting, and funding strategies Industry-specific requirements for high-growth companies and nonprofit organizations Practical career development strategies to build CFO-ready competencies
ACPEN: K2’s Excel’s Best New Features
-
Online
2.00 Credits
Learn how to work with Dynamic Arrays Using Excel's new XLOOKUP and XMATCH feature Improvements to Power Query and why they matter to you New collaboration and commenting options in Excel
Adobe Acrobat Tips for Working with PDF Files
-
Virtual
2.00 Credits
The major topics that will be covered in this class include:Review of all that Adobe Acrobat has to offerOrganizing your PDFs with bookmarks, links, file attachments and moreFormatting the presentation of PDFs with headers, footers and watermarksCreating and processing fillable formsProcessing documents for e-signatureTips for converting email messages, documents and spreadsheets into PDF formatCombining multiple PDF files into a single binder Utilizing the security features of Adobe Acrobat to protect document confidentiality
Surgent's Engagement and Client Retention Best Practices
-
Virtual
0.00 Credits
Managing client expectations How automation improves client engagement Understanding the role of feedback systems Seeking referrals Building client loyalty Customer retention marketing Expanding services offered to clients Knowing when it is appropriate to enter new markets
Analyzing Financial Statements
-
Virtual
2.00 Credits
The major topics that will be covered in this class include:Balance sheet analysisIncome statement analysisCash flow statement analysisClues in the notes and MD&AIndustry nuances
ACPEN: The Controllership Series - The Financial Close Process
-
Online
1.50 Credits
Accounting Finance Financial Statements
ACPEN: Group Audits: Who is Responsible for What?
-
Online
2.00 Credits
Responsibilities of the group audit engagement team, including the group engagement partner Clarifying roles and responsibilities of component auditors and reference auditors in audits of group financial statements Special considerations on audit planning and audit reporting in a group audit
Surgent's Section 754 Step-Up in Basis: Understanding the Tax Issues for Partnerships and LLCs
-
Virtual
2.00 Credits
How and why a partnership makes a 754 election The effect of the 754 election when an interest in a partnership is sold or inherited How the 754 election applies when a partnership makes a distribution of property to one or more of its partners How to make the 754 basis adjustment
About the TIGTA: Who Watches the IRS?
-
Virtual
2.00 Credits
Major topics covered in this course include:The role of TIGTA in the US tax systemAuditing, investigating, and inspecting and evaluating IRS programs and operationsIdentifying opportunities to improve the administration of tax lawsPromoting integrity, economy, and efficiency in the tax systemResponding to requests from Congress and other external stakeholdersUpholding ethical standards in the accounting professionBuilding trust and confidence in the tax system
ACPEN: Preparation, Compilation and Review Engagements
-
Online
2.00 Credits
Auditing Yellowbook
ACPEN: The Commonsense Approach to Auditing for Fraud
-
Online
3.00 Credits
Occupational Fraud Professional Skepticism Fraud Indicators Error vs. Fraud Fraud Risk Fraud Hypothesis Development Fraud Intent
ACPEN: The Ethical Side of Trust, featuring Richard A. Karwic and Don Minges
-
Online
1.00 Credits
The seven components of trust High standards, loyalty, doing the right thing, listen, empathy and accountability The value of trust How ethics relates to trust and how trust relates to ethics
Ethics, AI, and Music: What Every CPA Must Know
-
Virtual
1.00 Credits
The major topics that will be covered in this course include: Four key aspects of artificial intelligence that are relevant to CPAs: machine learning, generative AI, large language models, and GPT.The role that five powerful principles—the principles of ethical intelligence—play in using AI the right way. Short, focused writing exercises (30 seconds each) designed to deepen understanding of the topic. Real-world case studies about the use of AI in music as well as accountingAnswers to several crucial questions about how to use artificial intelligence with ethical intelligence.
ACPEN: Current Fraud Trends - Nonprofit and Government Entities
-
Online
2.00 Credits
Best practices for fraud prevention and detection Common fraud schemes in nonprofit and government entities including cash misappropriation, payroll fraud, vendor fraud, falsified billings, improper use of credit cards or purchase cards, the redirection of cash and non-cash contributions, personal use of assets, the redirection of grant benefits, other grant related fraud, travel and expense reporting fraud
Individual Tax Update: OBBA and Recent Developments
-
Virtual
2.00 Credits
The major topics that will be covered in this class include:Legislation impacting individual taxpayersThe One Big Beautiful Bill ActExtenders legislation updateChild tax and dependent care creditsSection 199A deductionCapital gains and lossesRental real estateOther passive activities losses
Introduction to Governmental Budgeting
-
Virtual
2.00 Credits
The major topics that will be covered in this course include:The basics of governmental budgeting.Common steps and timeline of the budget process.What, when and how we should be monitoring the budget throughout the year.How long-term budgets fit in with the annual budget process.
Yellow Book Independence and Single Audit Fundamentals
-
Virtual
4.00 Credits
The major topics that will be covered in this class include:The conceptual framework approach to independenceIndependence threats related to preparing financial statements and accounting recordsConsideration of specific non-audit services that would and would not impair independenceDocumentation necessary to support adequate consideration of auditor considerationFundamentals of a compliance audit performed under the Uniform GuidanceSchedule of expenditure of federal awardsDetermination of major programsUsing the Compliance Supplement Uniform Guidance administrative requirements and cost principles Testing internal control over complianceTesting complianceWriting an audit findingReporting requirements of a single audit
