CPE Catalog & Events

Fraud activities can be executed from within an organization, by parties outside an entity, or by both. Importantly, as the business world becomes more technological, the way fraud is carried out is changing. There must be an increased focus on understanding where new fraud vulnerabilities exist. In this session, we delve into the reasons that both internal and external intentional defalcations take place. The material discusses the new ways fraud is being actuated and looks at the factors driving those that undertake fraud. We spend time examining measures that can be implemented in order to stop fraud via the deployment of added security across the enterprise. 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 some of the most essential tools for measuring financial and operational success, as well as improving results. Appendices will be provided to give students hands-on applicable materials that can be utilized after completion of the course.

This course will provide an overview of 6 key areas of automation that accounting firms can leverage to effectively increase their lead generation and client retention efforts while reducing the burden on their time and budget. These areas include: 1. Social media 2. Content development. 3. Email marketing. 4. Text (SMS) marketing. 5. Chatbots and other interactive AI tools. 6. Drip marketing campaigns. Attendees will receive a practical guide to the technologies and tactics needed to improve marketing efforts with efficiency and ease! This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

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. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The world of work is in a state of unprecedented transformation. The 4th Industrial Revolution, powered by technologies like artificial intelligence, automation, and big data is reshaping industries and redefining the skills and roles needed for future success. This isn't just about knowledge & it's about transformation. Get ready to reimagine the role of HR as a driving force of organizational success in the 4th Industrial Revolution.

Every organization today is facing an onslaught of pressure to master Artificial Intelligence “AI” strategies across their enterprises. Never before have we witnessed such a steep expectation for how a “technology” can transform a business, and never before have we been expected to leverage a technology so quickly and so completely.  There is no denying AI presents perhaps the opportunity of a lifetime to transform and improve operations, but to date few plans or roadmaps on how to unlock the promise of AI exist. In this class, Steve Cadigan, a globally renowned future of work expert, will present a practical plan for how you can build your own AI strategy, and how you can thrive in the AI revolution. Steve will show present a roadmap of how to build your confidence with AI to address this massive change management challenge.

The FASB formed the Private Company Council to provide certain alternatives in U.S. GAAP that are only available to nonpublic business entities, with limited exceptions for certain nonprofits. This course will provide insight into when adopting the accounting and financial reporting alternatives would be to the advantage of private companies.

Recently issued generally accepted auditing standards were designed to enhance audit quality.  This course will address the most commonly misapplied concepts and FAQ in properly implementing the new requirements in the way intended to achieve that goal.

In forensic accounting, interviewing is used to obtain important information from witnesses and suspects. An important aspect is the ability of investigators to obtain accurate and reliable information from victims, witnesses and the suspects or any interviewee. The interview process is an essential part of information gathering for any investigation. The importance of improving the quality of the interviewing with the potential for visual recording of all interviews should be placed high on the agenda of all organizations across the globe. A properly conducted forensic interview can result in an extreme benefit regarding collection of information. The interviewer’s role is to develop a full understanding of the facts. There is a distinct difference between a forensic interview and a criminal interrogation. Typically, forensic auditors will not be involved in interrogations. The Canadian or U.S. forensic accounting profession does not have a standardized interview model to truly equip its professionals with the interview tools required to elicit confessions ethically. Majority of their skills are developed through experience, and not through a standardized model of training.  This session focuses on various interview concepts and methods.  

Financial statements prepared for stockholders and external users follow Generally Accepted Accounting Principles (GAAP), while tax returns adhere to the Internal Revenue Code (IRC). These frameworks differ in recognizing profitability, influencing reported income significantly. Companies often aim to minimize taxable income within legal bounds, while maintaining compliance with both financial reporting and tax regulations. - Timing Differences: Variations in income recognition and deductible expenses between GAAP and IRC create timing differences, impacting reported profitability and tax liabilities. - Deferred Tax Assets: Companies accrue deferred tax assets from overpaid taxes or carried-forward credits, which can offset future taxable income, reducing tax liabilities. - Deferred Tax Liabilities: When taxable income is less than reported income, deferred tax liabilities arise, necessitating future tax payments when temporary differences reverse. Join us to delve into these concepts, exploring how financial reporting choices and tax strategies shape a company's financial performance and compliance obligations. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

With only a few months to go before the AICPA's Statement on Quality Management Standards 1, 2, and 3 (SQMS 1, SQMS 2, and SQMS 3, respectively), SSARS No. 26, SAS 146, and SSAE 23 are required to be implemented, this course can help you meet the deadline. It focuses not simply on theory but on HOW to perform the steps involved. The Quality Management Suite of Standards must be implemented by December 15, 2025. The standards modernize the firm's approach to quality to reflect an increased focus on risk assessment, technology use, and the presence of outside experts on many engagements. Beginning with performing a risk-based approach, the standards provide accounting firms with the ability to enhance their quality control by shifting their focus to a proactive approach (management) from a reactive approach (control). The results of the firm's risk assessment will form the basis of its new Quality Management document. This is not just a tweak of the old document but a more robust document that adds new requirements from the new standards. We will cover how to perform a risk assessment, including the key provisions of the standards, and how to effectively implement a monitoring plan. We will also review how the firm will evaluate its System of Quality Management beginning in 2026.

Preparing Form 706 requires a detailed understanding of estate taxation, valuation rules, and compliance requirements. This course provides a step-by-step breakdown of Form 706, helping tax professionals accurately report estate taxes while ensuring compliance with IRS regulations. Participants will explore key components, including gross estate calculations, deductions, tax computation, and portability elections. With real-world examples and practical guidance, attendees will gain confidence in preparing Form 706, even in complex scenarios. This course will also cover any recent legislative changes introduced by the new administration and their impact on estate tax planning and compliance. *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

Many team members now work remotely, whether by choice or necessity. As a result, questions abound about remote access to desktops and data, security, communications, collaboration, and other considerations in this new normal. When implemented correctly, remote work strategies can be a “win-win” for all involved; however, failed implementations may lead to inefficiencies, security issues, and dissatisfied team members. This session will teach you today’s best practices for working remotely. Specifically, you will learn about various remote access tools, communication and collaboration options, and security best practices. You will also learn about managing and monitoring workflows in remote work environments and tools you can use. After completing this session, you can implement a remote work strategy that yields efficiency, security, and satisfaction to all involved.

The Tax Cuts and Jobs Act (TCJA) was a major overhaul of our tax system that lowered the income tax rates for individual and corporate taxpayers and introduced the new 20% qualified business income (QBI) deduction for sole proprietors and pass-through entities. The cornerstone of this course is the comprehensive discussion of the 20% QBI deduction final regulations under IRC §199A.    **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

In today's dynamic economic landscape, staying ahead with effective fringe benefit planning is more critical than ever for both businesses and individual clients. With evolving tax laws and shifting market dynamics, understanding the intricacies of fringe benefit planning is essential to ensure financial well-being and compliance. This course offers a comprehensive overview of essential tools and techniques tailored for financial professionals, allowing them to navigate the complexities of fringe benefit planning with confidence and precision. By attending this course, practitioners will gain invaluable insights into various planning tools and techniques essential for meeting fringe benefit planning objectives. From mastering the subtleties of employee benefit planning, including ERISA reporting and disclosure requirements, to unraveling the complexities of IRC §132 fringe benefit options, attendees will enhance their expertise to deliver superior advisory services. The curriculum also delves into the practical aspects of cafeteria plans, flexible spending accounts, group term life insurance plans, and strategies for financing retiree medical benefits, among others. With a focus on practical application and real-world scenarios, this course equips participants to tackle fringe benefit planning challenges head-on, providing them with the tools and knowledge needed to optimize benefits for both business and personal needs, now and in the future. **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.

Looking to improve the quality of your 401(k) benefit plan audits? This is the course for you. Based on recent data from the U.S. Department of Labor and peer reviews on employee benefit plan audits, we know auditors need to up their game to meet stakeholder demands and provide the best possible audit services. In this advanced course, we will discuss the audit and reporting requirements in accordance with SAS 136 and other recently issued SASs. We will also discuss laws and regulations (such as ERISA) that are unique to employee benefit plans and provide practical guidance on their application. Course topics will focus on the most common compliance issues identified in 401(k) audits by the Department of Labor and peer reviews, as well as recommended corrections. Auditors will identify best practices for auditing areas such as payroll and compensation, participant loans, hardship distributions, investments, and plan mergers and acquisitions.

Properly designed and effectively operating internal control over financial reporting is critical for preventing, or detecting and correcting, material misstatement. This course describes how to satisfy the audit requirements related to taking a control reliance strategy by testing the operating effectiveness of internal controls, while promoting an effective and efficient financial statement audit. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Cloud technology, AI, Machine Learning and Blockchain are upon us in the accounting profession. The data entry and non-value added tasks continue to decline as automation increases. This technology enables clients to keep their books up to date in real-time and better understand the effect of the financials on their business. As an auditor, it's time to learn how to take advantage of this technology to streamline your workflow and utilize remote applications to eliminate the amount of time you have to physically visit a client site as well as to create greater team engagement internally At the same time, it's important to know how to utilize ecosystem applications to speed up the non-value added time in an audit to create more profitable engagements and a better work environment for your teams.

When it comes to assessing your organization's employee experience, it's no longer enough to administer an annual survey and call it a day. Rather to engage and retain today's talent, it's all about an integrated, strategic approach to employee listening woven throughout the entire employee lifecycle. While this thought can overwhelm many HR professionals, the good news is that this is an area where you can start to see big ROI in a short period of time. In this session, we'll break down where to start, steps to improve your existing efforts, and strategies you can use to move the needle in your organization and drive HR and business success.

Trusts are old entities and go as far back as the Crusades when we were an agrarian society, and the only asset of any value was the land and what was produced on the land. Therefore, dividing the benefit in a trust between income and principal was logical and worked efficiently for a long time. However, times have significantly changed, and trusts are often invested in assets that don't involve land, and these assets also have great value. Often, the value lies in their growth rather than their income. New rules have developed in the fiduciary accounting area that provide elections that often result in favorable benefits to the trust and the beneficiaries. This course will explore those elections. Be sure to register for all four parts: Fiduciary Accounting Part 1: Fiduciary Duty Basics & Authority Fiduciary Accounting Part 2: Tools, Rules and Relationship to Tax Fiduciary Accounting Part 3: Special Accounting Elections & Distributions from Entities Fiduciary Accounting Part 4: The New Frontier (Total Return Trusts)