CPE Catalog & Events

With the constant churning of governmental accounting standards, now is the time to know more than just what the standards say; we need to know what they mean and how they will affect governmental entities. This course is designed to do just that! The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of the most critical challenges in governmental accounting today.

Challenges and solutions of auditing contracts With construction comprising a large and growing portion of the economy, it's important to stay on top of the very latest in accounting and auditing changes for the construction industry. In this webcast, you will gain insight about: Audit planning and substantive auditing procedures The core knowledge necessary to succeed Key issues affecting construction auditing, including auditing under the new revenue recognition and leases guidance Audit risks and risk assessment

This CPE course explains Yellow Book independence including the general requirements, requirements for auditors providing non-audit services and documentation requirements. This course also explains the basic elements of a Uniform Guidance compliance audit, including an overview of requirements, major program determination with examples, an understanding of compliance requirements and related internal control over compliance, sampling, and single audit reporting. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Cover critical aspects, common problem areas and strategies for successful 1031 exchanges. Examine Form 8824 preparation, replacement property adjusted basis computations, advanced 1031 strategies and more. Study advanced 1031 exchange strategies such as reverse exchange, partners/TIC structures, and improvement exchanges (including "Bartell" parking arrangements). Bring questions and increase your expertise. Updated in 2018 for effects of the 2017 tax reform act.

Auditing ERISA Section 103 (a)(3)(C) 401(k) Plans focuses on the "limited-scope" audits that comprise over 80% of the audits filed with the Department of Labor each year. The course takes a hands-on approach to performing these engagements in a manner that ensures compliance with the professional requirements included in AU-C 703.

Individuals are leaving the workforce in droves due to retirement or resignation, and many are choosing to start their own businesses. This course explores the planning opportunities for those starting their own businesses or advising clients. Issues addressed include making sure you will be treated as a business, choice of entity, Schedule C deductions, depreciation, avoiding the self-employment tax, retirement plans, self-employed health insurance, employing family members, and loss limitations.

In this continually revised course, tax advisors will be fully updated on the most recent enacted legislation and IRS guidance, as well as major trends on the horizon with a view toward planning considerations. This update course is designed for all practitioners, both those working in public accounting as well as those in private industry, who need the latest information on tax changes. Please Note: Due to content overlap, it is recommended that this course NOT be taken together with BITU.

Many Excel users have received little or no formal training to help them use the ubiquitous productivity application. This session can help users that wish to improve their Excel skills to increase their productivity. The material starts by covering basic topics such as time saving tips and keyboard shortcuts and then moves to more advanced areas like conditional formatting and complex formula building. Users that find themselves looking at the spreadsheets that others design and wishing they could do as much with Excel will benefit greatly by taking this course. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Protecting yourself from ransomware requires more than just anti-virus software. Additional technology protections are necessary. Further, business continuity, legal and regulatory, and cybersecurity insurance considerations should all be a part of your risk abatement strategy. Attend this session to determine if your current level of ransomware protection reduces your risk to an acceptable and identify ways to ensure that you are protected.

Transform your Excel skills with our comprehensive training program, designed for users at all levels seeking to master the full suite of Excel capabilities. From powerful data analysis tools like PivotTables and advanced functions such as XLOOKUP, to the nuances of Data Validations and Conditional Formatting, this course offers a deep dive into Excel's most impactful features. Whether you're streamlining complex data sets, enhancing your reporting skills, or just looking to boost your productivity, this session provides the insights and techniques you need to leverage Excel to its fullest potential, making it an indispensable tool in your professional or personal toolkit. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Discover the real-world power of Artificial Intelligence (AI) and equip yourself with the skills to conquer modern challenges in accounting and finance. In this engaging course, we demystify AI and unveil its practical applications, transforming it from theory into a hands-on tool. Learn the essential AI fundamentals and unlock its remarkable potential to boost your productivity and effectiveness alongside your team. Explore the specific problem-solving capabilities of AI, tailored to address the unique challenges faced by accounting and financial professionals. Gain expertise in leveraging AI features integrated into everyday applications, including the ubiquitous Excel. Uncover how these features enable you to effortlessly detect fraud, identify potential transaction errors, and elevate your financial operations to new heights. Witness firsthand how AI is reshaping the present and future of your profession, positioning you at the forefront of this revolutionary wave.  

The TCJA made turning business losses into tax refunds far more difficult.  The CARES Act suspended and modified many of these changes.  This course will address the revised rules for deducting business losses and discuss planning ideas and potential pitfalls.  **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.  

Discover critical insights from the latest Department of Labor studies on employee benefit plan audits and tackle the pressing issue of audit deficiencies head-on. This course dives deep into the most common errors undermining audit quality and explores the underlying causes of these issues. Through practical strategies, engaging case studies, and regulatory guidance, participants will learn how to close gaps in compliance, enhance audit execution, and protect plan participants and beneficiaries. Whether you're an experienced auditor or new to benefit plan audits, this course will equip you with the tools needed to elevate audit quality and ensure regulatory compliance.  

When exit planning, it is important to weigh various issues, including tax implications, to achieve an effective management and/or ownership change. Many envision tax-free reorganizations being the most preferable structure to avoid capital gains tax, but the opportunities come at a cost to the seller. This course will provide a well-rounded discussion of the various strategies to consider when advising on exiting a business.

As the population of the United States ages, tax practitioners will be asked to advise their individual clients with respect to when they should begin to take Social Security benefits. This program will provide you with the background to knowledgeably discuss the benefit options available to Social Security beneficiaries and the alternative payment options available to married couples, dependents, a surviving spouse, and a divorced individual.

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.

Learn the basic skills new staff need to hit the ground running and efficiently complete assigned tasks, including what new auditors are expected to know and do, including the nature, timing, and extent of common audit procedures. Focus on why certain procedures are performed and perform typical procedures.

The GASB has been working on some big projects lately. This course starts with a look at the GASB standards effective this year, including GASB 94, Public Private Partnerships and GASB 96, Subscription Based IT Arrangements. We will include practical applications in the form of case studies to apply the topics. We will then switch gears to the GASB standards coming down the pike, including the major projects of the GASB.

This course is designed to provide learners with an understanding of the Internal Revenue Service (IRS) Cybersecurity Checklist and how it can be used to protect taxpayer data. The course will cover the basics of cybersecurity, including threats, risks, and vulnerabilities. Learners will be introduced to the IRS Cybersecurity Checklist, which provides a framework for organizations to assess and enhance their cybersecurity practices. The course will cover the various elements of the IRS Cybersecurity Checklist, including access control, data protection, and employee training. Learners will gain an understanding of the importance of each element and how it contributes to the overall security of taxpayer data. The course will also cover best practices for implementing each element of the IRS Cybersecurity Checklist. Throughout the course, learners will be presented with real-world examples of cybersecurity threats and breaches, highlighting the importance of effective cybersecurity practices. Learners will also be given practical exercises and assessments to reinforce their understanding of the IRS Cybersecurity Checklist. *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.

This course focuses on the key federal tax issues affecting businesses from the internal accountant's point of view, with a focus on recent tax legislation and developments.  Planning alternatives and the potential risks associated with those strategies will also be discussed.  **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.