CPE Catalog & Events

Yellow Book and Single Audit engagements are considered must select engagements for Peer Review. This course will cover the Yellow Book independence requirements which are required any time an auditor is performing a Yellow Book or Single Audit even when the engagement is for a for-profit entity.  We'll take a look at the major changes in the 2024 Compliance Supplement as well as the changes to the Uniform Guidance. We'll close with major deficiencies identified by the federal agencies and peer reviewers. 

This course is an updated overview of the single audit of state and local governments and not-for-profit organizations under the OMB Unified Circular, as well as the applicable AICPA standards for compliance audits. 

A comprehensive review of the newest version of the U.S. Government Accountability Office’s Government Auditing Standards, otherwise known as “the Yellow Book.”  The standard will affect all auditors who perform audits of government and nonprofit organizations who receive federal funds, or where application of GAO standards is required by law, regulation or contract.  It does not address the standards applicable to performance audits.

The Paperless Office is not a myth! With today’s technology, you have many fantastic options for “going paperless,” In this session, you will learn how to leverage these technologies for better document management and storage practices.

This course is a continuation of our series on preparing to become a forensic accountant. Within this segment we focus on elements of computer forensics. This session is designed to delve into further investigative procedures used in computer forensics.  

Fraud continues to plague businesses at epidemic levels, and technology control failures are a significant reason fraud occurs. Using a case study approach, in this session, you will learn about the pervasiveness of fraud, the control failures that contribute to fraud, and what you can do to mitigate fraud risk. A specific focus of this course is the application of information technology general controls and information technology application controls. In this course, you will examine numerous reported fraud cases and identify the general control and application control failures that contributed to each of these frauds. By learning through these real-world case studies, you will be positioned better to reduce fraud risk.  

Staff accountants have specific needs when working with Excel – needs that are often not met by their existing Excel knowledge. Chief among these are the needs to quickly summarize data, prepare accurate and aesthetically pleasing reports, and create accounting-centric calculations for elements such as depreciation, amortization, and interest. By participating in this eight-hour session, staff accountants will gain the essential skills they need to maximize their efficiency and accuracy when working with Excel. This session begins with a quick overview of Excel best practices. It then progresses rapidly into discussions that address PivotTables, sophisticated formulas, Tables, formatting, and working with dates in Excel. Throughout the session, you will learn from accounting-centric examples to reinforce key learning points. In this session, you will learn in a “laptop-friendly” environment, and participants will have access to all the demonstration files used in the session. In sum, this seminar is a “must” for all staff accountants seeking to improve their efficiency and accuracy when working with Excel.  

During this presentation, the most common mistakes made by employee benefit plan auditors, as well as, plan sponsors will be identified. Best practices for handling specific issues that arise during the course of the engagement will also be explored. This discussion will help auditors recognize potential pitfalls in audit procedures/documentation and assist plan sponsors with compliance issues.

Small businesses have better options now than ever before in the market of accounting solutions. Participate in this session to learn more about these options and which might be best for you or your clients.

Fraud continues to plague businesses at epidemic levels, and technology control failures are a big reason fraud occurs. Using a case study approach, in this session, you will learn about the pervasiveness of fraud, the control failures that contribute to fraud, and what you can do to mitigate fraud risk. A specific focus of this course is the application of information technology general controls and information technology application controls. In this course, you will examine numerous reported fraud cases and identify the general control and application control failures that contributed to each of these frauds. By learning through these real-world case studies, you will be better positioned to reduce fraud risk.  

The AICPA's Auditing Standards Board has several large projects that will be impacting entities in the near future. We'll take a deep dive into the changes related quality management as well as group audits. We'll also review common audit deficiencies. This course will keep auditors up to date on the work of the ASB. 

A significant amount of information is electronically initiated, recorded, processed, or reported, and information to be used as audit evidence may be available only in electronic form. During this session we will look at different types of information commonly presented to an auditor during the audit of an employee benefit plan, and identify considerations for auditors when evaluating information to be used as audit evidence.

Based on an AICPA Enhancing Audit Quality study, 23% of all single audits subject to enhanced oversight were materially non-conforming with professional standards due to failure to properly test controls over compliance.  This course will provide an overview of internal controls over compliance specifically related to Single Audits. We will discuss how to apply the concept of internal controls to various compliance requirements. Additionally, a common finding in the audits of governmental entities receiving federal grants is misidentifying controls and mistaking compliance for a control. That's why this course will also focus on identifying compliance versus controls over compliance.

Technology continues to revolutionize our professional and personal lives. Stay up to date on key technologies that may affect you in the very near future so that you may position you and your organization for success.

Microsoft’s Power Platform – incorporated into many Microsoft 365 subscriptions – offers tools to automate common business processes. Learn how to take advantage of the Power Platform in this session.

Unlike technologies we use every day, many currently emerging technologies can change how we work in the future. This session covers an assortment of technologies nearing mainstream adoption and helps you understand what they do, how they work, and some of the potential risks and rewards they offer. Attend this course, and learn the basics of blockchain, cryptocurrencies, big data, artificial intelligence, and machine learn.

Increasingly, automating business processes is a necessity. In this session, you will learn about real-world examples of automating business processes. Remember, the survival of your business might depend upon successful automation!

Participate in this session to learn about key emerging technologies, including quantum computing, artificial intelligence, and selfsupervised learning.

As spreadsheets evolve, so must your practices for creating, editing, and auditing them. In this program, you will gain an in-depth understanding of the best ways to work with Excel by learning best practices associated with Excel spreadsheets in each of the following areas: creating and editing Excel workbooks, securing Excel workbooks, collaborating with others in Excel, and reporting on data contained in Excel. Today’s best practices for Excel differ significantly from those used in the past, and you will learn the best ways to work with Excel spreadsheets in this “must-see” CPE program. Course materials include relevant examples to enhance your learning experience. Join us for this program to help you utilize Excel to its fullest potential.  

This program examines the critical issues, rules, and special opportunities when preparing your clients' Form 1041 US Income Tax Return for Estates and Trusts. Learn what is considered taxable income; filing requirements and deadlines; impact of the 3.8 percent Medicare surtax on net investment income; and the 10 principles of tax accounting for trust income. **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.