CPE Catalog & Events

Tax practice demands more than technical calculations; it requires sound judgment under Circular 230, the AICPA Code, and the 2024 SSTS revisions. This course shows how to recognize and manage conflicts of interest (possible, potential, actual), obtain and document informed consents, and decide when withdrawal is required. You'll learn what to do when client errors or omissions surface, how SSTS 1.2 and Circular 230 10.21/10.22 shape your duties, and how to protect clients (and yourself) with engagement letters, scope clarity, and careful documentation.We'll translate due-diligence principles into daily practice; what you may rely on, when to probe, how to mitigate 6694 exposure, and how to organize files to preserve work product. The program also covers controversy representation (2848 vs 8821), WISP/data-security expectations, and practical checklists that elevate quality review and reduce malpractice risk.

Your health is one of your most valuable assets, and the decisions you make around it can shape both your financial future and quality of life. This course breaks down the key options for medical coverage, from workplace plans to government exchanges and health savings accounts. You'll gain a clearer view of how to protect your clients - and yourself - from financially devastating health events by analyzing the personal, tax, and financial factors that matter most.

Firms often ask supervisors to appraise subordinates' potential to succeed in higher-level positions. These appraisals can take place within social and organizational contexts that emphasize improving the experiences of females in male-dominated settings. Using this context, we experimentally examine whether supervisors differentially interpret and use the same accounting information when appraising the potential of subordinates of different genders. We draw on attribution theory and research suggesting that a diversity emphasis sends two conflicting signals; females are less able than males, but more valuable from a diversity standpoint. We find that supervisors' beliefs about subordinates' abilities in their current positions are lower for female than male subordinates. While prior research suggests this should result in supervisors appraising female subordinates' potential as lower than males', we find the opposite. Our results suggest that firm efforts to improve the workplace experiences of females may do little to mitigate underlying gender stereotypes.

Selling doesn't have to feel like selling. This on-demand course breaks down a 10-step sales system designed specifically for CPAs who want to grow their firms while staying energized about their work. You'll learn how to attract the right clients, deliver real value, and build a practice that feels less like a grind and more like a calling. From refining your niche to mastering consultative conversations and asking for referrals with confidence, this session walks you through a client-focused process that builds trust, drives growth, and transforms your role from CPA to CEO. You'll learn how to: Build a client-attracting funnel that works while you work Craft content and landing pages that actually convert Communicate with purpose and consistency Deliver standout service that keeps clients coming back Grow your mindset - and your business - with intention Ideal for CPAs ready to take control of their growth strategy - without ever feeling like a salesperson. This session was recorded on April 17, 2025 for CalCPA'sPractice Management Bootcamp conference.

In June 2022, the AICPA Auditing Standards Board (ASB) introduced three interrelated standards on quality management, collectively known as the QM standards. These standards signify a pivotal shift for CPA firms, transitioning from a policies-based approach to a more dynamic risk-based approach to audit and attestation quality. Every firm engaged in SASs, SSARSs, and SSAEs will be impacted by these changes, which must be implemented by December 15, 2025. This course will explore the key changes introduced by the new standards, including a tailored risk assessment process, revised components of the quality management system, enhanced leadership and governance requirements, and new obligations for networks and service providers. By the end of this course, you will be equipped to navigate these changes effectively and ensure compliance with the new standards.

In today's data-driven world, spreadsheets serve as the backbone of business and personal productivity. However, creating complex and error-prone spreadsheets can lead to critical mistakes and inefficiencies. This course aims to equip you with the knowledge and tools to build robust spreadsheets, implementing a range of controls and safeguards to ensure data integrity, streamline processes, and maximize accuracy.

Internal Control is designed to provide reasonable assurance to achieve the entity's objectives related to financial reporting, effectiveness and efficiency of operations and compliance with applicable laws and regulations. It safeguards assets against unauthorized acquisition, use, or disposition and may include controls relating to financial reporting and operating objectives. Auditors should understand internal control relevant to the audit and the application of professional judgment. Most audit-related controls relate to financial reporting. However, not all controls related to financial reporting are appropriate for audits. Therefore, the auditor should evaluate the design of controls and determine whether they have been implemented by performing procedures and the inquiry of the entity's personnel.

With recent high-profile cybersecurity breaches and increased practitioner and regulatory attention, organizations are under pressure to consider the accounting implications of these attacks and develop appropriate responses. Specifically, cybersecurity events may affect organizations; operations, financial and non-financial performance, and ultimately its stakeholders. To address how cybersecurity issues may affect accounting, this paper presents an Event, Impact, Response Framework to discuss current research and consider implications for both practitioners and researchers. The Framework highlights how practitioners may rely on research findings to better assess cybersecurity threats, understand their impact, and develop response strategies. Results encourage additional research examining how (1) organizations identify cybersecurity threats, incidents, and breaches, (2) cybersecurity affects different risks, and (3) management responses to cybersecurity risks and events. The Framework also suggests the need for cybersecurity research to extend beyond the Accounting Information Systems (AIS) community to areas such as financial accounting, managerial accounting, and auditing.

The offshoring of external audit work to so-called low-cost countries is prevalent among the Big 4 professional services firms. Despite this, our understanding of how this form of offshoring influences audit practitioners and the audit process is limited. This course examines how and why offshoring emerged as an organizational matter that changed the way audit work is organized in a Big 4 firm context. Study findings demonstrate how changes in the design of offshoring processes influence interactions between onshore and offshore auditors.We'll: Uncover how individual "boundary spanners" struggle to coordinate audit work across the multiple boundaries that separate onshore and offshore auditors. Show how the institutionalization of "boundary spanning" functions in organizational structures and processes can have the unintended consequence of widening the boundaries between onshore and offshore auditors. Offer evidence of the effect of offshoring on the learning process of onshore and offshore auditors.

Most accounting studies use only public enforcement actions (SEC cases) to measure accounting fraud. However, private cases (securities class actions) also play an important enforcement role. We discuss the legal standards and processes for both public and private enforcement regimes, emphasize the importance of screening cases for credible fraud allegations, and show both yield credible fraud measures.We'll also demonstrate these research design choices affect inferences from prior research and a hypothetical research setting. Finally, we show common measures of accounting irregularities using Audit Analytics to proxy for fraud result in significant false positives and negatives and develop a fraud prediction model for use in future research. We recommend using both public and private enforcement with appropriate screening when examining accounting fraud to reduce Type I and II errors, or reporting the sensitivity of findings across regimes. This is particularly important given the reduction in accounting-related enforcement after 2005.

The construction industry faces unique challenges when adapting to changes in tax laws. This session will explore recent federal and California tax developments, including the Inflation Reduction Act'sgreen construction incentives, bonus depreciation updates, and key changes affecting the Qualified Business Income Deduction (Section 199A).We'll also examine strategies for tax credit maximization and proactive tax planning tailored to the commercial construction sector. This session was recorded on March 25, 2025 for CalCPA'sConstruction Management Conference.

First, in a four-part series, take a deeper dive into the keys to becoming an effective leader. Understand the components of self-awareness - understanding who you are, how others perceive you, and how to course-correct when necessary. Cover the ability to effectively communicate and influence others. To drive achievement and results. Learn about the willingness and the ability to develop others. Recognize the impact of your leadership on those around you. Create the shift from 'Me' to 'We' and utilize a growth mindset. Identify what kind of leader you want to be. Set Intentions and Goals for your development through the series.

This practical course demystifies revenue recognition for nonprofits. You'll learn how to confidently distinguish between exchange transactions and contributions, master the five-step process for recognizing exchange transactions, and get clear guidance on accounting for contributions. Real-world examples will help you apply these principles with ease and accuracy. This session was recorded on May 29, 2025, for CalCPA'sNot-for-Profit Organizations Conference.

This course equips you with practical strategies to boost your organization'sresilience by pinpointing, assessing, and minimizing operational risks. You'll dive into six critical risk areas - from processes and people to technology and compliance - and explore real-world case studies, proven internal controls, and tools to build a strong risk-aware culture. This session was recorded on May 29, 2025, for CalCPA'sNot-for-Profit Organizations Conference.

Get up to speed on the sweeping tax changes introduced by the One Big Beautiful Bill Act, aimed at making the 2017 Trump tax cuts permanent. This course highlights key provisions like expanded child tax credits, tax relief on tips and overtime, bigger deductions for seniors and small businesses, and renewed 100% expensing for factories and equipment.We'll also explore the bill'scontroversial side?cuts to SNAP and Medicaid, reduced clean energy incentives, and increased non-military defense spending. You'll gain a practical overview of the most impactful changes to selected individual, education, business, retirement, insurance, international, and estate tax provisions enacted or indexed for inflation ?helping tax professionals and preparers navigate the new landscape with confidence.

This course addresses the practical aspects of 469 and the needed skills to handle pragmatic issues. Fundamentals are reviewed, planning opportunities identified, and creative strategies discussed and evaluated along with remaining traditional approaches. The goal of this instructive program is to understand and solve problems under 469, with an emphasis on tax savings ideas. Readers will overview the proper administration of this complex and often cumbersome provision.

Exit planning isn't just a service; it'sa strategy. This session gives financial advisers a clear framework for helping business owners prepare for what's next, from assessing readiness to building the right advisory team. You'll learn how to start meaningful conversations with clients, identify risks that can derail a deal, and collaborate effectively with other professionals for a smooth exit. Whether you're adding exit planning to your practice or refining your approach, this course will help you deliver real value during one of the most critical phases of a client'sbusiness journey. You'll learn how to: Spot the signs of owner and business readiness Address key risks like the "5 D?s" (death, disability, divorce, disagreement, distress) Build and lead a trusted team of exit planning advisors Follow a structured process that supports both the client and your practice For advisers ready to lead clients confidently through the exit planning process - and stand out doing it. This session was recorded on April 17, 2025 for CalCPA'sPractice Management Bootcamp conference.

Power BI - Bringing It All Together for Data Analysis is an advanced course for professionals ready to integrate and optimize their use of Power Pivot and Power BI. Building on foundational skills, this session guides you beyond creating models and measures to fully harness these tools for uncovering insights and building impactful visualizations. You'll learn to streamline workflows, optimize model performance, and leverage advanced Power BI Service features to create solutions that go beyond basic reporting. By the end, You'll be equipped to synthesize your Power BI skills into powerful, audience-ready analytics. From presenting to stakeholders and sharing insights across teams to managing enterprise-level reporting, this course helps you bring every piece together into a comprehensive, efficient workflow tailored to real-world business needs.

This downloadable PDF course offers more than 100 practical, insightful, and sometimes unconventional tips for accountants in financial leadership roles. Designed for controllers and CFOs, the content goes beyond technical rules and dives into the real-world challenges professionals face every day - from boardroom dynamics and ethical gray areas to team leadership and reporting strategy. Whether you're navigating organizational politics, benchmarking your finance team, defending a close process, or preparing for a career transition, this course offers both wisdom and practicality. You'll also find opportunities to benchmark your own practices against industry norms and peer organizations, helping you lead with greater confidence and clarity.

Learn how to navigate tax regulations and reporting requirements for private foundations. Gain knowledge about excise taxes, income distribution calculations, and how to complete Form 990-PF. Identify transactions subject to excise tax, distinguish between grantmaking and operating foundations, and calculate the average fair market value of assets. Discover reporting requirements for both foreign and domestic grants, and explore topics like excess business holdings, self-dealing, and program-related investments. Understand the basics of Unrelated Business Income Tax (UBIT) and recent regulatory changes affecting net operating losses and alternative investments. Equip yourself with the knowledge to effectively manage private foundation tax compliance.