CPE Catalog & Events

Gain hands-on knowledge while focusing on the trust administration process on the death of the single settlor and the first spouse in a joint settlor trust. In today's estate tax environment, with a change of the exemption in 2026, the answers to core questions concerning whether to file an estate tax return, make a portability election or make a QTIP election may surprise you. Learn what clauses to look for in the trust; when and how to make portability and QTIP elections; when to use the "Delaware Tax Trap" in place of QTIP election; how to educate the client concerning trust administration; and how to deal with assets outside the trust. Using checklists and forms, understand how to create a practical system for administering the living trust after death.

Clients believe that estate planning is only for the wealthy who will owe Federal estate tax. This isn't the case. Perhaps as a result of the 2020 pandemic, estate planning has a renewed focus. All practitioners should be familiar with the vernacular, acronyms and techniques. Estate planning involves personal issues that affect everyone, whether or not the estate tax will apply. Learn strategies to pass assets to future generations; provide education benefits; distribute retirement benefits, and provide a charitable legacy.

This two-day training course provides a comprehensive understanding of the Federal income tax laws applicable to partnerships, limited liability companies (LLCs) and limited liability partnerships (LLPs) and their owners. The cornerstone of this course is the integration of the most recent tax laws and theories into real-world case scenarios that teach the preparation and review of IRS tax forms and schedules. Attendees will receive a comprehensive partnership/LLC income tax reference manual that includes practice aids, real-world examples, new Federal income tax forms and schedules, and Pat Garverick's Quick Reference Chart.

The AICPA has identified risk assessment as an area of focus for its Enhancing Audit Quality Initiative as deficiencies in auditor's risk assessment procedures continue to be a common issue identified in peer review. SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, was written to improve the quality of risk-based audits. While key concepts do not fundamentally change, the standard works to clarify and enhance certain aspects of the identification and assessment of the risks of material misstatement to drive better risk assessments and hopefully overall enhance audit quality. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Overview of the most important labor and employment policies and practices that every business should have. The review will go over confidentiality agreements, arbitration agreements, restrictive covenants, training, and severance agreements, as well as compliance issues related to each of them. 

Procurement is a critical component of successful government operations. While there are challenges in public procurement, there are a number of guidelines and requirements that will help lead you to success. This course will offer guidance on how governments can meet complicated procurement needs and develop best practices that protect public and Federal funds.

The budgeting process can be a time consuming and frustrating process for accountants.  The constraints and pressures can lead to poor decisions in both the technical and human components.  This session will cover: Budgeting:  Presenting and Communicating your Numbers •    Now that the budget is complete, how we communicate our plan is critical.  this session reveals some key guidelines in budget presentation and will identify key problems in how people often communicate financial plans. 

This seminar will introduce the process from filing a tax return to the IRS audit, IRS Appeals, Collections and litigation at courts of original jurisdiction.  We will discuss the options taxpayers have at any point in the process with reference to real-life stories from the trenches.  **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.  

Arthur Werner will provide financial professionals with the information their teams will need to successfully plan and execute mergers and acquisitions. For major topics covered, see below. This course may be customized or tailored based on the needs of your organization. *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

The volume of individual tax returns requiring preparation can create an environment that leads to errors or omissions. Identify common errors practitioners make on individual tax returns for single filers.

This course provides an overview of the key aspects and tax implications of S Corporations. Participants will learn the mechanics of electing Subchapter S status, compare S Corporations to other entity structures, and explore compliance requirements such as corporate formalities. Highlights include a detailed discussion of Form 1120S, accountable plans, taxable fringe benefits, officer reasonable compensation, and IRS audit strategies. The course also covers Schedules K-1, K-2, and K-3, as well as the concept of effectively connected income. Practitioners will gain practical insights into advisory services and strategies for representing clients before the IRS. *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 covers recently issued accounting and financial statement reporting standards from the Financial Accounting Standards Board. Key implementation challenges and experiences from public company filings will be identified. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Congress was EXTREMELY busy. There are over 50 tax-related provisions within SECURE 2.0 which an advisor needs to be able to master.  This course will provide the participants with everything that they need to know about SECURE 2.0 so that they will be able to better serve their clients’ retirement planning needs. **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 it to kori.herrera@acpen.com.

This course is designed for tax professionals seeking to understand and navigate the IRS collection process effectively. Participants will gain indepth knowledge of the various collection methods employed by the IRS, including liens, levies and wage garnishments. Additionall, participants will leand strategies to avoid or halt collection actions and the implications of the statute of limitations on tax collection. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

This is a two-part series that discuss new trends and concepts the financial controller should begin to execute in order to truly become a valued member of the senior leadership team. The rapid pace of the evolving technological landscape has promoted changes in how accountants and financial professionals focus attention on strategy and modernize their roles to leverage digital technology. There is increased demand for enhancing flexibility into finance cycles and initiating real-time reporting and insights. These are the core attributes that will assist in transforming the work that controllership function performs. Is the financial controllership prepared to meet future business demands? The IMA® (Institute of Management Accountants) and Deloitte’s Center for Controllership aimed to better understand the current state of controllership and expectations of future demands for controllers and accounting professionals. They conducted a survey in late 2022 and identified several trends. The survey takes a look at how prepared controllership is to meet future business demands. It also highlights some insights for leaders to consider that may increase their preparedness. It also identified areas of additional insight and questions to answer on the controllership transformation journey. In this segment, we will go through numerous concepts in detail.  

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

This course explores the transformative role of artificial intelligence (AI) in accounting and auditing, highlighting its vast potential while addressing the associated risks and ethical considerations. Participants will discover how to harness AI tools to enhance efficiency and innovation, while mitigating challenges such as overreliance, data security vulnerabilities, and ethical dilemmas. Through case studies and interactive discussions, you'll gain practical skills to navigate AI complexities, ensure trustworthy outputs, and uphold ethical standards in today's fast-paced digital environment.

This session will expand on methodologies to employ when owner-employee compensation is at issue. The session will focus on determinations of reasonable replacement compensation for individuals who both provide services to a closely held business or professional practice and also have an ownership stake in the enterprise. Executive Compensation in the form of options and restricted stock will also be covered in the context of marital dissolution proceedings. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

When performing a financial statement audit, auditors have always been responsible for the detection of anything that would cause a material misstatement of the financial statements whether caused by error of fraud.  However, in the past the audit profession focused on material misstatements due to errors and more or less ignored the possibility of misstatements due to fraud.  Now, SAS No. 122, AU 240 requires significant documentation as to what the auditor did in order to determine if there any material risk of a misstatement of the financial statements.  This presentation is an overview of what the auditor is to document in there working papers on every financial audit as to the procedures they performed in order to determine the risk of a material misstatement.  If a material risk is discovered, they are then required to document what they did in order to determine if the financial statements were misstated.

Relevant Excel methods for accounting experts In Excel, there are several opportunities to apply features, functions and methods to build a dynamic workbook. In this hands-on demonstration of several Excel skills, you'll review the following topics through engaging expert-led instruction: Dynamic headers Horizontal reports Mapping Tables Data Validation Excel error checking skill development Designed with time for you to work along with the facilitator, this webcast examines the importance of automating reporting workbooks in Excel. You will review various topics, including: Horizontal or crosstab reports Mapping tables and how they are the key to unlocking major efficiency gains. Data validation in digital reports Error Check *Session 8 is one of eight sessions that is available as an individual session. Each session builds on the prior sessions, so you'll want to consider watching other parts of the bundle. [Excel for Accounting Professionals Webcast Series] (https://www.aicpa-cima.com/cpe-learning/webcast/excel-for-accounting-professionals-webcast-series-bundle) to further prepare to tackle real-world issues and build powerful workbooks.*