CPE Catalog & Events

AICPA's Fundamentals of Forensic Accounting Certificate Program This course is part of the Fundamentals of Forensic Accounting Certificate Program - a comprehensive, integrated curriculum - covering AICPA's entire Body of Knowledge in this topic area. The program will provide you with the training, knowledge, and practical guidance needed for a solid understanding of financial forensics. Credit for individual courses purchased can be applied to the full program when you enroll within one year of the original purchase date. This course provides an overview of the four types of intellectual property and the potential damages associated with infringements of each type. It includes an introduction to the laws governing intellectual property and guidance for calculating infringement damages for each type of intellectual property. Discounts FVS Section Members Save an Additional 20%! When you log into this website with your AICPA member user account, the section discount will be automatically applied during checkout. Please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org if you have any questions or encounter any issues.

Understand capital market fundamentals Focus on a comprehensive overview of equity finance and debt finance content. Learn about how equity finance can be raised through a stock market and how the debt market facilitates the trading. Gain practical knowledge about the procedures of issuing shares and the ways in which a company can borrow from a bank. Understand decision-making process by focussing on the appropriate financing method to remain a long-term, viable going concern. Create a better understanding of how the capital markets are structured and which financing source may be best suited for your company. Acquire new skills to demonstrate your proficiency Characters and sources of debt finance Capital markets and their functions Advantages and disadvantages of equity finance Methods of issuing shares and IPO process Difference between bond and bank borrowing Gain practical experience Use case studies and scenarios to evaluate business performance and get a deeper understanding of various ways to improve the business performance and align with organisational goals. This is a standalone course but if you're interested in more of this type of learning while earning a designation, explore the CGMAr Finance Leadership Program.

Valuable tools in perpetuity Gain the skills used by the finance function for project appraisal, investments analysis, and capital planning. See use cases on finding the relevant costs and benefits for a potential capital investment project. Learn new topics to demonstrate proficiency. Annuities Appraisal techniques Cash flows Put theory into practice. Real-world exercises will give you the confidence in applying investment decisions while considering all company objectives. Some capital investment projects continue over a significant number of years or may even have cash flows that occur indefinitely. This course will provide you with the tools to evaluate all options for continued growth and success. This is a standalone course but if you're interested in more of this type of learning while earning a designation, explore the CGMAr Finance Leadership Program.

Save when you buy the complete Tax Staff Essentials, Level 1 online bundle.. How do I treat a property transaction? This course will help you answer this question by focusing on understanding capitalized costs and depreciation and learning about the IRS cost and repair regulations dealing with property transactions so you can help your clients gain significant tax savings. Tax professionals will also learn about the rules for depreciation, amortization, like-kind exchanges, involuntary conversions, business property sales, and important property-related timing issues and planning opportunities. Course materials include the latest legislation, including the impact of the Tax Cuts and Jobs Act of 2017 (TCJA) tax reform law, as well as the technical correction issued in the Coronavirus Aid, Relief, and Economic Security (CARES) Act. This course provides CPE credit in the Tax field of study.

This CPE course can be purchased individually or as part of the PFP Practical Applications Certificate Program. To help your personal financial planning clients establish realistic financial goals, you must have a fundamental understanding of the time value of money concepts and be comfortable using a financial calculator or time value of money software. In this audiovisual CPE course, Tom Tillery covers: The time value of money Cash management strategies The creation of the personal financial planning client's spending plan Once you complete this course, you'll be able to apply these concepts to create a financial plan and help your clients implement it in order to reach their financial independence and retirement goals.

Evolve through change Change, just like any activity, whether it is incremental or transformational, needs management and proper leadership. Change process models provide a simple, linear expression of the stages of the change process. This course looks at how culture can have an influence on what we should be changing, as well as how we go about making changes. Acquiring new skills to demonstrate your proficiency Change management process Leadership styles and charge roles Force field analysis Strength through core competencies Learn to successfully drive changes to your organisation to strengthen its position. The practical hands-on exercise uses real-world examples to enable you to drive business success. This is a standalone course but if you're interested in more of this type of learning while earning a designation, explore the CGMAr Finance Leadership Program.

This CPE course can be purchased individually or as part of the Estate Planning Certificate Program. As the personal financial planner, you must have a clear understanding of the terminology associated with charitable giving and a broad knowledge of the charity "industry" to educate your clients and help them fulfill their altruistic desires while, at the same time, making tax? and estate-wise decisions. Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this CPE course covers: Charitable transfers Charitable trusts Charitable planning vehicles applicable to estate and gift planning This course also covers IRC Section 170, which allows for a deduction from income for any qualified charitable contribution made within the taxable year. This section of the IRC, as well as its enforcement, has become the genesis for an entire industry. Enhanced On-Demand Format This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course.

This course will explore the use of ChatGPT and artificial intelligence chatbot technologies in the accounting profession. Participants will learn how to utilize ChatGPT to automate tasks, improve efficiency and accuracy, and provide real-time support to clients.

This CPE course can be purchased individually or as part of the Estate Planning Certificate Program. Owners of closely held businesses have unique estate planning considerations that should be addressed by the personal financial planner. Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this CPE course covers planning strategies and documents related to closely held business estate planning issues. This course features specialized knowledge areas including: Special use valuations for real property used in a farm or closely held business Family succession planning Business continuation agreements Buy-sell agreements This course also covers continuation agreements to prevent familial disputes and to ensure continuity of the business. Many continuation agreements contain provisions for the orderly transfer of ownership interests at disability, retirement, or death. As the personal financial planner, you should have a working knowledge of these agreements, so you can provide reasoned recommendations to your clients. Enhanced On-Demand Format This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course.

The course will cover the basic requirements for performing preparation, compilation and review engagements under the current SSARS standards including the new SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions. The session will highlight common issues found on SSARS engagements in connection with peer reviews and the impact of various findings on the results of a firm's peer review. The discussion will highlight the key issues to consider during your upcoming SSARS engagements and will incorporate quality control recommendations and tips for performing high-quality SSARS engagements.

This comprehensive course will highlight the impact of the current financial reporting environment on financial statement reporting, evaluate recently issued accounting and financial statement reporting standards from the Financial Accounting Standards Board, recall other financial reporting frameworks, and key implementation challenges and identify emerging financial reporting trends.

AICPA's Fundamentals of Forensic Accounting Certificate Program This course is part of the Fundamentals of Forensic Accounting Certificate Program - a comprehensive, integrated curriculum - covering AICPA's entire Body of Knowledge in this topic area. The program will provide you with the training, knowledge, and practical guidance needed for a solid understanding of financial forensics. Credit for individual courses purchased can be applied to the full program when you enroll within one year of the original purchase date. Please visit cpa2biz.com/forensic for information on the complete program. This course provides an explanation of the professional standards that govern investigative interviews and the methodical approaches and investigative techniques a forensic accountant should take to effectively perform these interviews. Discounts FVS Section Members Save an Additional 20%! When you log into this website with your AICPA member user account, the section discount will be automatically applied during checkout. Please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org if you have any questions or encounter any issues.

Whether it is a passing necessity or the wave of the future, remote audition is happening everywhere you turn. From vouching client prepared documents to steps to performing a remote inventory, this course will discuss the items to focus on and the potential techniques to perform in order to adhere to professional standards. In this self-study course, you will learn how to Leverage the benefits of remote auditing Manage the team, client, and audit process remotely Identify engagement-wide procedures from client acceptance through report issuance when remote auditing Identify and obtain audit evidence for generally material accounts

Consolidated Financial Reporting Consolidated financial statements present the financial position of a parent and its subsidiaries as if the consolidated group were a single economic entity. This course provides an overview of the basics of consolidation when the parent owns less than 100% of the equity shares of the subsidiary. Managers should recognize the relevant accounting adjustments to prepare a CSPLOCI and CSOFP. Value added topics Basics of consolidation Goodwill, NCI, group retained earnings Bargain Purchase Mid-year Acquisitions Fair Value Adjustments Intragroup Transactions Gain practical experience. The practical hands-on exercises use real-world examples such as case studies and scenarios and are designed to give you the skills to evaluate business performance and get a deeper understanding of various ways to improve the business performance and align with organization goals. This consolidated financial reporting topic can assist the decision-making process by focusing on the appropriate consolidation adjustments to remain a long-term, viable going concern. This is a standalone course but if you're interested in more of this type of learning while earning a designation, explore the CGMAr Finance Leadership Program.

Preparing the consolidated financial statements Consolidated financial statements are of primary importance to shareholders to review the results of an entire group of commonly-owned businesses. Learn to prepare and present the statement of changes in equity, as well as the statement of cash flows for a group. Understand different scenarios in the consolidation process. Acquire new skills to demonstrate your proficiency Opening equity balances versus closing equity balances Impact from total comprehensive income and dividends Cash flows from operating activities, investing activities, and financing activities Consolidation adjustments Gain practical experience Use case studies and scenarios to evaluate business performance and get a deeper understanding of various ways to improve the business performance and align with organisation goals. This consolidated financial reporting topic can assist the decision-making process by focussing on the appropriate consolidation adjustments to remain a long-term, viable going concern. This is a standalone course but if you're interested in more of this type of learning while earning a designation, explore the CGMAr Finance Leadership Program.

Revenue recognition complicates contract auditing Contract auditing has changed, somewhat, in light of the full implementation of FASB ASC 606, Revenue from Contracts with Customers. The AICPA is here to help with this focused contractor auditing course. You will learn about contract auditing itself and what should raise red flags. You will also learn about: Audit risks of a contractor Audit planning and risk assessment Substantive auditing procedures; and, Internal controls

Construction accounting is not just about revenue. Although contract accounting deals with revenue the other items on the financial statements are just as important. Further, what may not be on the financials at all, but effects the day to day operations is critical as well. Program features: Detailed discussion of the contractor environment and the players in the industry. Review of how costs are allocated. A revised set of illustrative financial statements and footnotes. All about working with a surety.

Construction accounting is not just about revenue, but it is a lot about revenue. Leases too. Diving deep into the five-step approach for revenue recognition in the construction industry, this course has all of the rules and interpretations that you might need. Further, practical examples help to drive home the learning. Additionally, leases are critical for contractors. From equipment to warehouse space, leases appear prominently on many contractors' book. Review the current guidance and begin to understand the new guidance under ASC 842. Program features: Detailed discussion of the guidance under FASB ASC 606, Revenue from Contracts with Customers. Examples and exercises to understand the five-step recognition process. Detailed discussion of the guidance under FASB ASC 842, Leases. Reasons why leases are so important to contractors. A walkthrough of both current and future lease guidance.

The amount of electronic content that business organizations contend with is growing at incredible rates. Terms like "Big Data" and "Information Overload", are being used by overwhelmed information workers on a daily basis. Additionally, because of the move to a much larger telecommuter footprint, electronic data is now even more prevalently utilized. This session discusses the places that businesses keep digital information and addresses the importance of securing corporate electronic data. The material effectively shows ways to achieve high security standards for content stored in fixed locations, on mobile devices and in the cloud. Participants in this session will gain an understanding of the concepts needed to improve the way they, and their companies secure digital information.

Just about every company, no matter its size or the types of activities it undertakes, is at greater risk because of all the types of fraud that can be be carried out electronically. Potential perpetrators can be operating internally or externally and the scope of the damage that occurs is almost never limited to cyber-assets. While threat awareness is improving, there are still too many owners or top level executives that underestimate the scale of the issue. In this session, we delve into the types and the nature of many electronic defalcation schemes. The material then explores measures that organizations can implement to help stop these activities and add additional layers of security.