CPE Catalog & Events

Bitcoin and crypto have been in the news recently for a variety of reasons. This course will cover the basics of accounting and auditing for cryptocurrency, including recent standard setting by the FASB as well as a look at the AICPA's Accounting for and Auditing of Digital Assets practice aid.

The new revenue recognition standard outlines five steps for proper compliance. At the surface, these steps seem simplistic. However, there are many considerations that should be considered within each step based on your process and industry. Previous courses in this series have covered the standard at a high level and evaluated step one and two of the standard. They are: Understanding the Revenue Recognition Standard Revenue Recognition: Identify the Contract - Part One Revenue Recognition: Identify the Contract - Part Two Revenue Recognition: Identify Performance Obligations – Part One Revenue Recognition: Identify Performance Obligations – Part Two Revenue Recognition: Determine Transaction Price - Part 1 Revenue Recognition: Determine Transaction Price - Part 2 Revenue Recognition: Allocate the Transaction Price Revenue Recognition: Recognize Revenue      This segment is designed to evaluate Step Three of the new model dealing with Determining the Transaction Price.

In today’s business world, there is a war for talent and organizations with the best talent will win. We clearly need to motivate talented personnel. Equity compensation plans are useful to retain, reward and recruit. The GAAP and tax accounting for equity compensation plans is not static and decisions that you make during plan set-up can have major consequences to your organization’s bottom line and your management team’s personal tax situations. We will review nuances and details that impact proper accounting. Whether you are the CFO or CEO who has not been happy with prior equity compensation plans or the accountant who performs the intricate analysis and detailed accounting for these plans - this session will help you understand the issues and get it right the first time.

Auditing entities that hold or transact digital assets (bold) Would you like to better understand the environment of digital asset transactions? Have you ever wondered if you should accept or continue a client engagement? This webcast will help you identify challenges, risks and factors to consider when deciding to accept or continue with a client who holds or transacts with digital assets. During the webcast and discussion, you will learn: The Digital Assets Working Group's mission and the process through which nonauthoritative guidance is developed What private keys are and ways to safeguard them and the digital assets to which they enable access About the rapidly evolving nature of the digital asset ecosystem that may lead to challenges when performing required procedures surrounding laws and regulations You will gain: Insight into the unique aspects of the risk assessment process when involved in the digital assets space Awareness of the pseudo-anonymous nature of digital asset transactions that may lead to challenges in performing required procedures surrounding related-party relationships and transactions with related parties You will also gain access to valuable resources: Accounting for and Auditing of Digital Assets Practice Aid Blockchain Universal Glossary Webcast: Accounting for Digital Assets under U.S. GAAP Digital Asset Resources

In our ever-evolving digital era, 2025 stands as no exception. Technology, like a tempest, disrupts and transforms every facet of our lives?both personal and professional. From Artificial Intelligence (AI) and Generative AI to 5G networks, blockchain, IoT, robotics, and electric vehicles (EVs), innovation reshapes virtually every product and service we come in contact with. Join Inspector Gadget on an expedition through the latest tech trends and vendor solutions. We?ll explore cutting-edge gear, decode algorithms, and uncover the secrets of this dynamic landscape. In an age where technology is paramount, equip yourself with the essential knowledge to navigate the digital road ahead.

Data security and privacy issues continue to plague businesses of all sizes. No matter where you look, the numbers are bad – really bad! But that doesn't mean you can't take steps to reduce these risks. In this session, you will learn about the key security and privacy risks facing businesses today and the steps you can take to mitigate these risks. This session starts with a review of how cybercriminals attack businesses of all sizes and the related costs of these attacks. From there, you will progress into discussions of practical tools, policies, and other solutions you can use to mitigate cybersecurity risks to prudently acceptable levels. This is a "must-see"session for all concerned about data security and how to mitigate threats to sensitive and confidential data.

This program presents a detailed analysis of the self-rental passive activity rules, including forms reporting examples and integrates them with the flow-through entity rules related to self-rental. 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 considered a tax audit from the perspective of an IRS examiner? This session explains how you can use IRS Audit Technique Guides (ATGs) to enhance tax compliance. You will obtain a glimpse of the audit process from the viewpoint of an IRS agent as we explore insights that the IRS provides to its own examiners. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Participants will learn to create customized AI chatbots that can enhance client interaction and internal operations-all without coding experience. This course provides a concise overview of specialized, task-oriented AI chatbots and GPT builders, focusing on how these technologies are revolutionizing professional workflows. Through hands-on exploration of platforms like AgentGPT, Claude Projects, Gemini Gems, and NotebookLM, participants will learn to design, deploy, and manage custom AI assistants tailored to their specific needs. The course emphasizes creating advanced AI apps that can understand context and solve complex problems autonomously. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Thsi course provides a comprehensive overview of Written Information Security Plans (WISP), focusing on their purpose, requirements, and implentation. All PTIN holders must certify they have a WISP prior to renewal, along with certifying the training of employees, staff and contractors as necessary. Participants will explore the history and legal foundation of WISP under the Gramm-Leach-Bliley Act, and how compliances is enforsed through IRS Circular 230, AICPA Statments of Standards, The American Bar Associations and the Federal Trade Commission (FTC). This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

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

Wow! So many new Excel features and so little time! Microsoft continues to add tremendous functionality to Excel - the business professional's tool of choice. Yet most Excel users have not discovered these new tools and remain mired in yesterday's practices for working in Excel. In this session, you will learn how to use many of Excel's latest features to work more efficiently and effectively with your spreadsheets. Participate in this session to learn about recently released features such as PIVOTBY, GROUPBY, Office Scripts, integration with Copilot, new ways to share and collaborate in Excel, and data entry and formula improvements. If you work with Excel - and who doesn't - this session is necessary to help you improve your efficiency and effectiveness when using Excel.

Financial forecasting is an important part of any successful business. It enables businesses to plan for the future and anticipate scenarios based on strategy. The controller helps forecast financials by calculating future revenue and income streams. In recent years, corporate finance has undergone many dramatic changes due to the growth of a number of high-tech tools. The responsibilities/competencies of the Financial Controller position (FC) has changed in recent years To maximize performance, Controllers must be aware of how the FC position is changing, and how they must adjust to these changes. There are many types and methods of financial forecasting. This course will review the most prevalent forecasts and relative methods being used.

This session will address the complex rules of retirement distributions, review key provisions of the SECURE Act 2.0, and provide practical strategies of maximizing tax benefits for your client. **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.

How to properly account for and audit digital records is increasingly gathering importance as more entities have cryptocurrency and other digital assets on their financial statements. This course will address common questions, risks, and challenges evolving in this area. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Generative AI is seemingly everywhere, and business professionals are embracing the technology. And for a good reason - generative AI provides opportunities for enormous gains in efficiency and productivity. However, those gains can be even greater if you understand best practices for issuing AI prompts. In this session, you will learn the best ways to ask questions of your AI platforms so that you get the information you seek quickly and easily. Stop wasting time with inefficient and ineffective prompts! Learn the best ways to get the information you seek!

The new Standards emphasize that quality performance requires conformance to the Standards. Each standard within Domain III specifically identifies the responsibilities of the CAE and the board, as well as joint responsibilities. The new Global Internal Audit Standards were released on January 9, 2024, and will become effective January 9, 2025. The previous version, the International Standards for the Professional Practice of Internal Auditing, released in 2017, remains approved for use during a one-year transition period. The Global Internal Audit Standards guide the worldwide professional practice of internal audit. They serve as a basis for evaluating and elevating the quality of the internal audit function. The Standards use 15 guiding principles with five separate domains that enable effective internal audit implementation and examples of evidence of conformance. The Global Standards are organized into five domains. Domain I: Purpose of Internal Auditing Domain II: Ethics and Professionalism Domain III: Governing the Internal Audit Function Domain IV: Managing the Internal Audit Function Domain V: Performing Internal Audit Service

Almost every business and individual has to file tax returns, which can be a great treasure trove of information for forensic accountants. Whether in a divorce, partnership dispute, recreating books and records, or bankruptcy proceeding, analyzing tax return information should be an initial step in uncovering income and assets. The IRS retains a large amount of information, both from taxpayers and 3rd parties who report financial transactions. This course will be your guide in gathering, analyzing, and evaluating tax return information, so that you have a full picture of the financial investigation. Your presenter is a 20 year veteran with IRS-Criminal Investigation, who used this information as a basis for his federal criminal investigations. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Yellow Book and Single Audit reporting entities have complex and unique financial statement audit, compliance and reporting issues. Deficiencies in these types of audit engagements are common. This course will reduce the likelihood of noncompliance with relevant professional and regulatory auditing and reporting standards.

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.