CPE Catalog & Events

This course is meant to complement the course that evaluates all aspects of the five steps to revenue recognition. The course "Understanding the new revenue recognition rules" examines the five-step model outlined in the standard that organizations must utilize when recognizing revenue. The new standard applies to all companies.

Human Resources professionals are often tasked with investigating allegations of employee misconduct, discrimination, and others. Investigation training is traditionally presented from the position of an outsider looking in, such as a governmental agency, law firm, or private investigator. HR investigations require similar skills, but the environment and the approach are quite different. This session explores these differences and provides best practices for planning, executing, documenting, and reporting the results of an HR investigation. Attendees will end the session with takeaways to immediately implement in future HR investigations. 

Today’s economy and all of the digital enhancements have impacted the way companies engage with their customers as well as how the company manages their internal practices. The business control function needs to keep pace. The rising importance of analytical capability is critical when defining the role of the modern controller. Execution of analytics can vary but there are still key questions that must be asked. What are the options and what we need to understand to decide the best way forward? This course focuses on the value that can be brought by the Controller when becoming involved with data analytics powered by technology and also Big Data. The digitized world we live in has made it important for the Controller function to evolve and take on this advanced task.  

Sarbanes-Oxley legislation. Although there have not been any changes in the legislative concepts of the law since its release in 2002, some aspects of executing the work have evolved. Sarbanes-Oxley was passed in 2002 and year one of attestation for publicly traded companies was 2004. Years later the legislation continues to challenge companies, auditors and compliance professionals when evaluating a company's control structure. SOX 404, although the most prominent, is only one of the many requirements covered under the legislation. In addition, the impetus of COSO 2013 has re-focused companies' efforts on evaluating their key controls. Companies must continually evaluate whether they have designed and identified the proper controls and have adequate tests in place to determine control efficiency. With the evolution of technology solutions, the impact of information systems changes must be continually evaluated to ensure controls are adequately addressed. 

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 terri.storer@acpen.com  

The accounting profession is at a crossroads — not because of a new generation, but because the entire architecture of work is being rewritten. Smaller firms are feeling it most: recruiting has become harder, AI is changing client expectations overnight, and leadership succession looms large. In this fast-moving and practical session, global future-of-work strategist Steve Cadigan (LinkedIn’s first CHRO and author of Workquake) unpacks how small and mid-sized firms can reimagine how they attract, develop, and lead talent in a world where certainty is gone and adaptability is gold. Through real-world examples from progressive firms like Bookminders, Prestige Accounting, LedgerWise, Nova Accounting, and Insights CPAs, Steve shows how leaders are reshaping work models, leveraging AI as a time- creator, and making accounting a magnet for modern talent again. 

Traditional budgets often consume significant time while delivering limited operational value. This session reframes budgeting as a tactical management tool rather than a once-a-year accounting exercise. Participants will explore how to redesign the budget process to improve communication, accountability, and decision-making across the organization. The session emphasizes output-based metrics, flexible budgeting approaches, benchmarking, and educating non-financial managers so budgets become a tool for managing performance, not just controlling spending.

There is always too much to do and too little time to do it all.  Fortunately, if you know the right ways to manage people, projects and your time, you can get on top of everything by working smarter.  In this seminar you'll learn the best ways to get more done in less time, how to stay sane with all you have to do, and how to get other people to do some of "your" work by building great relationships.

With the increasing complexity and ever-changing nature of tax laws and issues, today’s accountant needs a one-day fast-paced update course focusing on the hottest Federal income tax topics affecting individuals, businesses and their owners with an emphasis of newly enacted income tax 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 terri.storer@acpen.com    

As the new administration proposes changes to tax policies, estate planning strategies must adapt to evolving laws and regulations. This course equips financial professionals with advanced tools and techniques to address complex estate planning issues, including the latest legislative and regulatory updates. Participants will gain insights into tax-efficient wealth transfer strategies, charitable giving techniques, and the impact of recent tax law changes on estate and gift taxation. With a focus on real-world application, this course provides practical strategies for leveraging closely held stock, split-interest trusts, and life insurance in estate planning. Attendees will explore how to maximize tax benefits while ensuring compliance with changing regulations, ultimately helping clients achieve their financial and legacy goals. *Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Handouts Tab and submit to kori.herrera@acpen.com

Technology adoption often comes with resistance, but it's possible to transform this challenge into an opportunity for growth. This course explores the journey from resistance to resilience in embracing new technologies, focusing on overcoming barriers and ensuring successful implementation. Participants will examine cutting-edge audit technologies, including AI, data analytics, and automation, and learn how to align these innovations with both organizational and personal goals. Through case studies, insights into the Technology Acceptance Model (TAM), and practical discussions, participants will gain the tools and strategies to foster acceptance, driving seamless integration of new technology into both individual tasks and team workflows. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Environmental, Social, and Governance (ESG) reporting has become an increasingly important area of focus for standard setters, regulators, and stakeholders. This course provides an overview of how ESG considerations intersect with accounting and attestation services, with attention to developments affecting both preparers and assurance providers. Participants will review current ESG-related initiatives and projects underway at the Financial Accounting Standards Board, Governmental Accounting Standards Board, and the AICPA. The course also explores the types of services CPAs may provide in connection with ESG reporting, including advisory and attestation engagements, and discusses how these engagements differ in scope and responsibility. Designed for CPAs seeking to understand the evolving ESG landscape, this course helps participants recognize where ESG fits within existing professional standards and how CPAs can support organizations seeking credibility and assurance over ESG information. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Artificial Intelligence has taken the world by storm. In just three short years, AI platforms such as ChatGPT, Gemini, and Copilot have revolutionized how business professionals approach everyday tasks. In this session, you will learn how you can use AI to help you solve specific problems and work more efficiently, effectively, and accurately. Throughout this session, we will focus on real-world scenarios and how AI can help you realize better results in less time. This is a must-see session for all who want to improve efficiency and effectiveness. 

Pro forma statements are used by businesses to make decisions on planning and control, as well as for external reporting to owners, investors, and creditors. For example, giving financial estimates for a given period in a standardized manner is known as “presenting pro forma,” a Latin phrase that means “as a matter of form.” Pro forma statements can be helpful tools for business owners, investors, creditors, or decision-makers to analyze various scenarios of future events based on certain financial assumptions. It might aid in making predictions performance of the company. A pro forma income statement displays a firm’s anticipated sales and revenue. It also highlights anticipated fixed or variable operational expenses and, in the end, displays the potential profits and retained earnings for a future financial quarter. There are various types of pro-forma statements and methods to develop them. The responsibilities/competencies of the Financial Controller position (FC) has changed in recent years. However, the creation of pro forma financial statements is still a core part of their responsibility.  

Artificial Intelligence (AI) is rapidly transforming industries and redefining how organizations operate. While the benefits of AI-efficiency, automation, data-driven insights, and innovation-are significant, the risks are equally profound and demand careful consideration. AI introduces a range of technical risks, such as bias, lack of transparency, data dependency, and vulnerability to manipulation. Ethical risks arise in the form of workforce disruption, diminished accountability, potential misuse, and the erosion of human autonomy. On a broader societal scale, AI threatens to widen inequalities, accelerate disinformation, and erode trust in institutions, while raising concerns of cultural homogenization and disproportionate power concentration among a few entities. Governance challenges further complicate the landscape, as regulation struggles to keep pace with technological advances, and questions emerge about the long-term safety and alignment of advanced AI systems. Leaders and organizations must recognize that AI is not only a technological innovation but also a strategic risk management issue. Responsible adoption requires robust governance, transparent and ethical frameworks, ongoing monitoring, and human oversight. By proactively addressing these risks, organizations can balance innovation with accountability, safeguard trust, and position themselves for sustainable success in an AI-driven future. Note:  This is Part 1 in a two-part series on the risks of AI

So, you've been using Power BI to create fundamental reports and dashboards, and now you're ready for even more advanced reporting & if so, this session is for you. In this session, you will learn how to extend your Power BI environment by incorporating tools such as Data Analysis Expressions, Key Performance Indicators, Hierarchies, and Apps and Content Packs, among others. By taking advantage of the tools and techniques covered in this session, you will be able to move beyond simple reports and dashboards in Power BI and truly leverage the power of this awesome reporting tool.

Many organizations have a process documented for their employment life cycle but do not look at it wholistically. Having a longer view of the employee life cycle can provide more value to your company that you might think. Join us for an interactive discussion around the entire life cycle of employees with best practices discussed on continuous improvement for your organization. This session will provide an overview of each of the steps in the timeline from multiple perspectives, to provide keen insights on actionable ideas to take back to your workplace and implement today.

Designing metrics is only half the challenge-making them work in practice is where most organizations struggle. This session focuses on applying metrics in real-world environments, including responsibility centers, profit centers, and service organizations. Participants will explore output measurements, controllable versus non-controllable costs, cost allocation challenges, and benchmarking. Case discussions illustrate how better information leads to better decisions and improved performance. Humorous videos will be incorporated to drive home some key points and keep things entertaining.

This is the second in a four-part series. One of the basic rules in fiduciary taxation is that the person or entity that receives the taxable income from the trust or estate is taxed on that income. The calculation of Distributable Net Income (DNI) and the Distribution Deduction determine the allocation of the tax burden between the fiduciary entity and the beneficiary. Therefore, when distributions are made that "carry out" DNI, the fiduciary entity operates as a conduit and the beneficiaries are taxed on the amounts reflected on the Schedule K-1. The fiduciary entity receives a corresponding distribution deduction. When taxable income is accumulated by the entity, the fiduciary pays the tax. We will explore the various distributions made to beneficiaries and their impact on the entity's taxation. Be sure to register for all courses in this series: Form 1041 Advanced Series Part 1: Why Complex Trusts are Complicated Form 1041 Advanced Series Part 2: Cash & Property Distribution Issues Form 1041 Advanced Series Part 3: Sec. 199. Sec. 67(g) & Charitable Deductions Form 1041 Advanced Series Part 4: Post Mortem Considerations

This four-part series covers the fundamentals of Form 706. In this final course, we will cover GST allocations on Schedule R, Foreign Death Tax credit, Prior Transfer credit, Qualified Conservation Easements, making the 6166 election for estate tax payment and considering a Graegin or other loan to pay the estate tax. Illustrations of attachments and/or narrative examples for Schedule R will be provided. Form 706 Series: Part 1: Overview Including Portability Part 2: Reporting Assets Part 3: Reporting Deductions Part 4: GST Schedule R, Form 8971, Payments & Credits