CPE Catalog & Events

Nonprofit entities and governmental entities have a high degree of public accountability. This course will examine the most common fraud schemes and provide multiple examples of how to prevent or detect these schemes.

This comprehensive course provides the critical updates governmental accountants and auditors need to stay informed. We'll begin with a review of recent GASB standards, including compensated absences, asset disclosures, risk and uncertainty disclosures, and financial reporting model improvements. Participants will also gain insights into GASB's current projects, exposure drafts, and agenda progress to ensure they are up to date on what's ahead. For auditors, we'll cover key changes to governmental auditing standards, including the 2024 Yellow Book updates, the transition from quality control to quality management, and implementation timelines, with early adoption options. Single Audit updates will include the 2024 Uniform Guidance changes, the 2025 Compliance Supplement, GAO reports on improper payments and government fraud, the Financial Data Transparency Act (FDTA), and recent Department of Education guidance on related parties.

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.  

With the increasing complexity and ever-changing nature of tax laws and issues, today’s accountant needs a partnership/LLC course focusing on the hottest tax topics and most frequently encountered issues. This case driven course will deal with both partnership/LLC and partner/member developments addressing the most common, yet complex Federal partnership/LLC issues and problems. **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 comprehensive training is designed to get the accountant up to speed quickly with partnership and limited liability company (LLC) formation and preparation issues as well as a complete understanding of calculating a partner and LLC member’s basis. The cornerstone of this course is the in-depth line-by-line analysis of the Form 1065 Schedule K and K-1 and how these items affect the partner/member’s individual income tax return. **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

Enter the complex world of elder planning with this comprehensive course tailored for financial professionals. Gain invaluable insights into estate and financial strategies designed specifically for older clients, equipping you with the knowledge and skills to address their unique needs and challenges. Throughout the course, participants will explore a wide range of topics, from understanding the complexities of Medicare and various life insurance types to navigating Social Security considerations and exploring Medicaid planning details. With a focus on practical application, attendees will learn to customize estate planning strategies, explore housing and care alternatives, and address gifting complexities relevant to older clients. By the end of the program, you'll develop expertise in executing specialized planning requirements for mature clients, ensuring you're well-prepared to provide informed counsel and support in this important aspect of financial practice. Join us and enhance your knowledge in estate and financial planning for the older client today. *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

Subchapter S corporations continue to be popular because of employment tax advantages and accounting ease.  But, taxpayers continue to make errors in making and maintaining their Subchapter S elections.  Meanwhile, the cost of remedial rulings has been dramatically reduced for some while others can now face a $43,700 filing/user fee plus professional fees just to get relief. Practitioners need to be alert as to planning opportunities and pitfalls. This ACPEN course will include a panel of national tax practitioners and experts reviewing these complex rules as well as the latest judicial, legislative and regulatory developments. *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

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.

Privacy should be everywhere, yet every day seemingly brings a new story about a privacy violation. While it can be frustrating and sometimes scary to think about mishandling our personal information, it’s important to remember that we can take steps to protect our privacy. This session will teach you where your critical threats are and what information you may already have at risk. More importantly, you will learn how to manage and mitigate privacy risks. In an era of increasing connectivity – and by extension, risk – this session should be high on your list to take as soon as possible.

Financial forecasting is an important part of any successful business. It enables businesses to plan for the future and anticipate scenarios based on strategy. The controller helps forecast financials by calculating future revenue and income streams. In recent years, corporate finance has undergone many dramatic changes due to the growth of a number of high-tech tools. The responsibilities/competencies of the Financial Controller position (FC) has changed in recent years To maximize performance, Controllers must be aware of how the FC position is changing, and how they must adjust to these changes. There are many types and methods of financial forecasting. This course will review the most prevalent forecasts and relative methods being used.

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.

This program provides an update to the latest tax developments, rules and regulations impacting and individual taxpayers, with a review and integration of 2024/25 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 kori.herrera@acpen.com

Due to advances in technology, use of outside resources, and more, PCAOB released a new integrated, risk-based standard focused on accountability and continuous improvement for all PCAOB-registered firms. This course will provide an overview of the significant elements and foundational principles of this new standard.

Running or advising a small business? The KPI Bootcamp can help you rapidly identify and implement the right KPIs to achieve your or your client's goals. Delivered by Bernie Smith, KPI specialist and seasoned entrepreneur, this course will guide you through selecting a powerful set of measures tailored to your business. The structured approach helps you refine your objectives and choose KPIs that drive growth and profitability. The program includes access to over 400 pre-defined KPIs, each with a clear, jargon-free definition, business benefits, real-world examples, and practical implementation tips.

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

Please join us for a discussion on like-kind exchanges (LKE), known as one of the last great tax legal “shelters” available to those buying and selling real property.  We will be covering the basic structure of a LKE, and ways a taxpayer can utilize qualified third party intermediaries (QI), tenancy-in-common structures including Delaware Statutory Trusts (DST).   We will also explore creative solutions to sticky situations a taxpayer may find itself in obtaining replacement property. **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 comprehensive course covers the most common aspects and tax implications of S Corporations, providing a deep dive into their structure, tax treatment, and compliance requirements. Participants will learn the mechanics of electing Subchapter S status, with discussions on Form 2553 and relief options for late filings. The course also explores the application of Rev. Proc. 2022-19 and Rev. Proc. 2023-3, analyzing their differences and implications under I.R.C. §1361 and §1362. Key topics include corporate formalities, shareholder stock and debt basis, and highlights of Form 1120S and its schedules (K-1, K-2, and K-3). Additionally, participants will gain insights into officer reasonable compensation requirements, audit strategies, and corrective measures for eligibility errors. *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

Understanding your own and the people style of others whom you are dealing with which can establish rapport more easily, help you become more persuasive, and avoid miscommunication with the possibility of rubbing someone the wrong way.  In our session, you will gain insights into your people style, ways to improve communication connectivity and how to understand your team's functionality (or more likely dysfunctionality).  

Targets can be a powerful catalyst for remarkable achievements - from landing humans on the moon to eradicating smallpox and repairing the ozone layer. However, poorly designed targets can have severe consequences, potentially leading to executive imprisonment, corporate collapse, or even loss of life. This course uses real-world examples and case studies to guide you through a practical, step-by-step process for crafting robust, effective, and credible targets for your organization. You'll learn how to harness the positive potential of targets whilst avoiding the pitfalls that can derail even the most well-intentioned performance initiatives.

Stay ahead of the curve with this essential training designed for not-for-profit accountants and auditors. This course provides a comprehensive update on the latest developments impacting nonprofit financial reporting and auditing. On the accounting side, we will review the latest FASB standard-setting activities affecting NFPs, including programmatic investments and their interplay with the CECL standard. Additionally, we will explore the IFR4NPO project, a global initiative aimed at establishing universal financial reporting standards for nonprofits. Transitioning to auditing, this course covers the 2024 Yellow Book updates, the shift from quality control to quality management, and key audit matters with early adoption options. We'll also address Single Audit updates, GAO reports on improper payments and fraud, the Financial Data Transparency Act (FDTA), and recent Department of Education guidance on related parties.