CPE Catalog & Events

This course provides a complete framework for transforming the culture in your organization. Key topics covered include: - What is organizational culture - A self assessment - Why culture matters - How to change your culture 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 will explore the many complex rules of installment sales, with a focus on the tax treatment and strategies to maximize the benefits. *Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Handout Tab and submit to kori.herrera@acpen.com

This is a dynamic course tailored for seasoned accountants who are looking to elevate their skills in navigating and leading through organizational change. This advanced program focuses on enhancing agility by providing the tools and techniques necessary to manage and adapt to rapid shifts in the accounting landscape. Participants will explore theoretical frameworks alongside practical strategies that support effective change management for diverse business environments.

S corporation taxation has a lot of pieces. There are helpful elections you can make that can potentially save your client money, but there are also rigid rules to adhere to. For example, if there is more than one class of stock, it can terminate the S corporation election. Learning how to successfully navigate these rules can make all the difference. In this course, we will discuss some of the more common specialty areas experienced by practitioners - late filing relief for S corporation elections, disproportionate distributions, and selling S corporation shares. While these items may not come up on every single Form 1120-S, you will be able to add more value to clients when they do.

This course provides a comprehensive update on the key developments impacting not-for-profit (NFP) accounting and auditing in 2025. While the FASB hasn't recently issued NFP-specific standards, several Accounting Standard Updates (ASUs) will significantly affect nonprofit organizations. We'll review these changes and their implications. We also explore the growing relevance of programmatic investments and their interplay with the Current Expected Credit Losses (CECL) standard, and examine the IFR4NPO initiative, a global project aimed at establishing universal financial reporting standards for nonprofits. On the auditing side, we'll delve into the impact of the new quality management standards, impacting firms that provide attestation services, including compilations and reviews for nonprofits. This session will equip you with the insights needed to navigate these changes and stay compliant.

Recent feedback from the AICPA has emphasized the importance of performing an effective risk assessment to identify and evaluate the risk of material misstatement in a financial statement audit. SAS 145, the 2023 amendment to AU-C 315, makes significant changes to the extant risk assessment standard and certain changes to other standards as well. The amendments clarify confusion that the AICPA believes auditors experienced under the existing standard and also conforms, for the most part, to the IAASB standard on the same topic. SAS 145 has been effective for two years now starting with December 31, 2023 audits. This course will focus on how to perform the risk assessment process under the new standard, providing participants with a summary of the changes to existing guidance. It will discuss linking the results of the risk assessment to further testing (internal control and substantive testing) and procedures performed in concluding on the evidence obtained. In addition, it will also discuss documentation and audit communications.

It is imperative for public companies to produce quality financial reporting. This course will share insights into the latest SEC and PCAOB areas of emphasis and concern. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Nonprofit entities and governmental entities have a high degree of public accountability. This course will examine the most common fraud schemes and provide multiple examples of how to prevent or detect these schemes.

If you are efficient and want to learn lessons from the best in a short time, this seminar is for you.  Popular speaker Don Minges will review the key lessons from five fantastic business books that will help you become more effective.  The topics are; leadership, how to create a valuable business, how to turnaround a business, how to make terrific presentations and how do humans think?  These lessons are valuable for every business leader. 

This course provides an in-depth exploration of AU-C 240, Consideration of Fraud in a Financial Statements Audit. Participants will gain practical insights into identifying, assessing, and responding to fraud risks within the context of financial statement audits. Through engaging lectures, real-world examples, and case studies, the course examines the nature and characteristics of fraud, including fraudulent financial reporting and misappropriation of assets. It also delves into the auditor's responsibilities under AU-C 240 for planning and performing audits with fraud considerations, techniques for identifying fraud risk factors and assessing risks of material misstatement, and methods for designing and implementing effective audit procedures. Additionally, participants will explore best practices for communicating and documenting findings related to potential or identified fraud. Ideal for auditors at all experience levels, this course equips attendees with the knowledge and tools necessary to navigate fraud-related complexities and maintain audit integrity.

This program covers three topics: the Department of Labor's changes in overtime rules, the Federal Trade Commission's ban on most non-compete agreements, and the Department of Labor's new rules relating to differentiating between employees and independent contractors under the Fair Labor Standards Act (FLSA). Understanding these new changes will allow accounting and finance professionals to discuss these important business law changes with their clients.

Starting and owning a small business has often been referred to as the "Third Pillar of Wealth," right behind investments and owning real estate. Essentially, all businesses start off as "small businesses." Small businesses, however, require a large amount of preparation in order to successfully launch and grow. Starting a business requires the owners and managers to address a host of issues, including an understanding of applicable laws, appropriate financing, staffing requirements, marketing, liability protection, and many more. This course provides a broad overview of the critical issues business owners, as well as their professional advisors, must consider when starting and growing a small business. There is extensive research regarding best practices in this area, and this webinar is intended to distill down such information and focus on what is critical to get a small business up and running as seamlessly as possible.

This course offers a comprehensive exploration of the cannabis industry, delving into essential topics such as cannabis regulations, business models, financial management, and ethical considerations. A key focus is on distinguishing between Marijuana and Industrial Hemp, including their respective tax treatments. Participants will gain a thorough understanding of the unique challenges and opportunities within the cannabis sector, covering federal and state tax implications, licensing requirements, and market trends. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

You spent your life building retirement savings.  Now you want to make sure your savings last the rest of your life and perhaps pass some on to the next generation.  Come hear a veteran financial educator talk about money management and planning issues for this phase of your life.  

This program provides an update to the latest tax developments, rules and regulations affecting business taxpayers, including a review and integration of 2024-25 legislation.   **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.

Organizations of all sizes often fail to successfully install needed foundational components of an internal control system. Whether large or small, entities must view policies, procedures, and all controls in a wholistic manner in order to develop a system of controls that will keep the entity on its intended course. Moreover, those that design policies and procedures benefit by knowing why control measures are necessary. This session sets forth internal control concepts and explains the importance of strong internal control policies. It provides an understanding of the interrelated nature of all controls created by any organization. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Women finance leaders face challenges that traditional corporate training and mentoring rarely prepare them to overcome. For example, you've demonstrated yourself as an excellent tactician, you know how to get the job done, and do it very well on your own. Yet, what got you to your current level of success won't get you to the next level. It's time to change the way you think and operate in your role. You need to move from doer to leader. You're familiar with the saying that if you want to go fast, go alone, if you want to go far, go together. In this workshop, you'll learn key strategies that are unique and critical to women to be successful in their careers. These strategies will help you grow, expand and elevate yourself professionally. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Have you ever met an accountant who exhibits solid technical prowess but possesses lackluster communication skills? It is not unusual to meet a savvy accountant who is a technical expert but could enhance the delivery of written and spoken words. This course is designed to help CPAs improve their written and verbal communication skills. Participants will learn how to tailor communication to their audience, with particular emphasis on techniques for crafting a message that effectively conveys technical information in an engaging manner. The course's author will share personal success tips gleaned from more than two decades of experience communicating myriad topics to a variety of audiences. 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.

The standard also requires information about the following categories:  disaggregation of revenue contract balances performance obligations This webinar will deal directly with disclosure requirements for the standard. Several courses currently exist on the platform related to an overview of the standard and deep dive into individual steps of the standards.