CPE Catalog & Events

Build a solid foundation. This self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation. This course can be purchased individually or as part of the U.S. International Tax: Advanced Issues bundle. You must purchase the bundle to earn the digital badge. The CPE self-study course focuses on U.S. transfer pricing and global base erosion and profit shifting (BEPS). This is an overview of the U.S. transfer pricing rules regarding Section 482 and its applicability. It discusses different transfer pricing methods, levels of documentation prepared for clients, penalties, as well as BEPS and relationship to U.S. and global transfer pricing.

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 overview of the procedures and considerations for beginning a valuation engagement for litigation purposes. You will be introduced to approaches and methods for valuations, as well as learn how to develop a common groundwork for preparing depositions and court testimony. 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.

This "Wayfair for Foreign Companies - Cross Boarder: U.S. Sales and Use tax" course is designed for CPAs, accounting, and tax professionals and international business operators who are looking to gain a comprehensive understanding of U.S. sales and use tax regulations, with a focus on the implications of the Wayfair decision for foreign companies engaged in cross -boarder transactions.Participants will delve into the intricacies of U.S. sales and use tax laws, their impact on foreign entities and strategies to ensure compliance and minimize tax liability. This program was developed for the FICPA by Karen Lake and Luke Lucas of Berkowitz Pollack Brant It was previously recorded on June 15, 2023. The course has been approved for up to one ( 01 ) hour(s) of tax CPE credit.

Many costly fraud schemes have occurred repeatedly throughout the past several decades, mostly due to the lack of implementation of internal controls and a fraud risk mitigation plan. The advancement of technology and the increased sophistication in committing fraud are also impacting organizations and affecting their bottom line. The Business Fraud Risk Framework identifies various types of fraud that can be perpetrated across an organization. This course will provide insight into the framework and focus on the most relevant fraud schemes affecting organizations.

This course will allow you to get reacquainted with the statement of cash flows. We will refresher your skills regarding both the preparation and utilization of the statement of cash flows. Significant emphasis will be placed on the informational role of the statement of cash flows and insights that can be obtained using the statement of cash flows in concert with the other elements of a company's accrual-basis financial statements.

This course is a presentation on worker classification, primarily in the context of nonprofit organizations. The speaker, Mark Addington, discusses the Department of Labor's role in wage and hour laws, specifically the Fair Labor Standards Act (FLSA), and the IRS's 20-part test for determining worker classification. He explains that the interpretation of worker classification is complex and varies among courts, and that the changing landscape of the workforce adds further complexity. He also discusses the potential consequences of misclassifying works as independent contractors, including unpaid overtime wages, liquidatated damages, and unpaid benefits. He provides best practices for mitigating the risk of misclassification and offers his contact information as a resource for labor, employment law, and business-related questions.

Save when you buy the complete Tax Staff Essentials, Level 1 online bundle.. Get your working papers in order Learn how to appropriately prepare, organize, and understand working papers. Understand how working papers support the creation of a tax return, and that the documentation affects the preparer and is required by the IRS to complete a proper audit of the return. Be prepared to develop working papers and organize your product. This course provides CPE credit in the Taxation field of study.

This CPE course explains Yellow Book independence including the general requirements, requirements for auditors providing nonaudit services and documentation requirements. This course also explains the basic elements of a Uniform Guidance compliance audit, including an overview of requirements, major program determination with examples, an understanding of compliance requirements and related internal control over compliance, sampling and single audit reporting.

The guidance you need. Understand the concepts and standards of generally accepted government auditing standards (GAGAS) so that you can perform Yellow Book audits. Baseline Gain an excellent baseline of information for understanding the Yellow Book, with guidance found in the 2018 revision of Government Auditing Standards. With guidance related to independence and peer review, increase your knowledge of the requirements and application guidance related to the following: Ethics Independence Standards for financial audits Attestation engagements Performance audits

Many Excel users have received little or no formal training to help them use the ubiquitous productivity application. This session can help users that wish to improve their Excel skills to increase their productivity. The material starts by covering basic topics such as time saving tips and keyboard shortcuts and then moves to more advanced areas like conditional formatting and complex formula building. Users that find themselves looking at the spreadsheets that others design and wishing they could do as much with Excel will benefit greatly by taking this course.

Many Excel users have received little or no formal training to help them use the ubiquitous productivity application. This session can help users that wish to improve their Excel skills to increase their productivity. The material starts by covering basic topics such as time saving tips and keyboard shortcuts and then moves to more advanced areas like conditional formatting and complex formula building. Users that find themselves looking at the spreadsheets that others design and wishing they could do as much with Excel will benefit greatly by taking this course.

Description:Overview: Understanding your company's financial health requires more than just traditional metrics. This webinar is designed to reveal deeper insights through advanced, underutilized financial ratios. In this session, accounting and finance professionals will explore metrics such as operating leverage, free cash flow yield, and margin of safety-tools that go beyond standard ratios to deliver nuanced perspectives on profitability, risk exposure, and operational efficiency. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Description:This session is designed as a primer to introduce artificial intelligence (AI) and to discuss how it will impact accountants as they work. The material will briefly explain what AI is and then focus on ways that it is already serving those in the accounting realm. It will close with a look at future AI-centric developments that will have great potential to positively impact the accounting profession. Those wishing to gain an understanding of what artificial intelligence is and how it will be used by accountants should consider attending this session. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Description: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.

Description:This course will provide a detailed analysis of how to determine a partner's tax basis for a partnership interest, with an explanation of the use of both "inside" and "outside" basis determination. An illustrated example with filled in forms will demonstrate how the process works and the potential pitfalls. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Description:In today's data-driven world, Microsoft Excel has become an essential tool for professionals in any organization. To harness the full potential of Excel, it is crucial to understand and master its lookup functions. This course is designed to equip participants with the knowledge and skills needed to effectively utilize Excel's lookup functions and enhance their data analysis capabilities. Throughout this comprehensive course, participants will dive deep into the world of lookup functions and gain experience through practical exercises and real-world scenarios. Whether you're a seasoned Excel user looking to fine-tune your skills or a beginner eager to unlock Excel's full potential, this course is tailored to meet your learning needs. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Description:In this innovative course, participants will learn to combine the power of artificial intelligence with the functionality of Microsoft Excel. You will learn how to leverage ChatGPT, OpenAI's powerful language model, to improve your Excel skills and decrease the time it takes to build spreadsheets. The course will include a quick introduction to ChatGPT but the majority of the time will be spent using ChatGPT to create an Excel spreadsheet. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Designed to make the practitioner comfortable with -high traffic- issues, this program enables participants to discuss and handle individual tax essentials. The course examines and explains the practical aspects of return preparation and individual planning, bridging the gap between theory and application. Significant new developments are summarized with emphasis on tax savings ideas. Practical applications and illustrations are used to systematically explore tax deferral, reduction, and elimination opportunities accompanying return preparation. For example, the analysis of gross income is discussed together with income splitting techniques; property transactions are examined alongside like-kind exchanges and involuntary conversions. The result is an extraordinary blend of the latest developments affecting individual returns and their related planning ideas.

The construction industry faces many unique challenges to survive and remain profitable. These include specific accounting and reporting aspects for construction contracts and estimating project costs and profitability. Analyze revenue recognition under the percentage of completion method (including comparing current standards to the new FASB revenue standard) by exploring the underlying details. Reduce potential errors made using established concepts, including the shortfalls of the "cost to cost" method. Take a focused look at construction contractors' accounting, reporting and auditing. Discuss techniques and examples that provide a realistic audit approach for the contractor, including detailed auditing procedures for many types of contracts.

Want to level up your advisory or fractional CFO services? Start with what clients care about most: cash flow. This session shows you how to turn cash flow management into a high-impact, high-value offering, while clarifying where your practice fits best across consulting, advisory, and implementation. You'll learn how to spot your ideal clients, leverage cloud-based tools for smarter insights and stronger communication, and price your services for both value and sustainability. It'spractical, strategic, and designed to help you scale your impact. You'll learn how to: Make cash flow management a core part of your value prop Choose the right service model for your firm Use modern tools to deliver insights clients actually use Package, price, and position your services for growth Ideal for advisors ready to deepen client relationships and drive smarter business decisions. This session was recorded on April 17, 2025 for CalCPA'sPractice Management Bootcamp conference.