CPE + Events Catalog

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.

The statement of cash flows is a critical component of a company's set of financial statements. Cover the proper preparation of the statement, including analysis techniques. Learn how financial statements enable CPAs and financial professionals to see a business's cash inflows and outflows relating to operating, investing and financing activities and evaluation of liquidity and quality of earnings. Case studies and sample documentation reinforce significant concepts and help participants apply the analysis techniques discussed.

The Uniform Guidance present unique challenges to auditors of governmental organizations and not-for profit organizations receiving federal financial assistance. This Guidance requires auditors to take a risk-based approach to the audit, including a methodology of determining which federal programs are considered major and therefore subject to Single Audit compliance requirements. A significant challenge facing many auditors is determining the Uniform Guidance requirements in a Single Audit. All professional involved in Single Audits must have a working knowledge of the requirements imposed by the Uniform Guidance. We will cover the issues that all auditors need to know about the Uniform Guidance requirements, including how to determine major federal programs. This course will provide example about how to comply with these requirements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

In this course, we will share tips and tricks for working remotely.  You will learn what to do/what not to do in a virtual working environment, strategies for leading teams remotely, employee engagement ideas, and techniques and tools for teleworking.

What exactly is cryptocurrency and its cousin named blockchain? Are they here to stay? This session will provide a big picture examination of the technologies and currencies by explaining how we got here. We discuss the systems and technical aspects of cryptocurrencies and blockchain. What is the broad view of the technologies that currently do, and will continue to, impact our workplace and lives?

Our guidance on ethics comes from the AICPA and other groups, but it does not fully address the “why” behind ethics. This session will examine and define what ethics is and what it means to varying people in the workplace. Understanding what motivates people and understanding those people are key to both solving ethical dilemmas and workplace issues that can lead to greater job satisfaction and efficiency. To correct an issue, you need to delve into the root cause – the why?

This presentation will provide a detailed analysis of the Circular 230 rules for conduct of a tax practice, with a review of the political, legislative and regulatory rules impacting every accounting and tax professional. Best practices and guidance provided by the AICPA’s Code of Professional Conduct will 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 kori.herrera@acpen.com.

Microsoft Teams is one of the most widely used applications for communications, collaboration and knowledge sharing in business today. Most users are unaware of many time saving features available to help you manage your conversations, files and related content on a daily basis. John Higgins, a strategic advisor to the profession on Microsoft 365, will teach you how to leverage all the functionality Teams has to offer to compose, organize and retrieve your conversations, files and related content for maximum effectiveness. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

This course will start with a review of the impact of the 2024 Compliance Supplement on Single Audits, as well as, the changes to the Uniform Guidance. We will also review common audit deficiencies found in Single Audits. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

This section of the 4-part series will cover basic form preparation of Form 706 and help participants develop a solid foundation in preparing the federal estate tax return. This section will cover running the engagement, administration issues and completion of pages 1-4 of the form, including portability election. For examples, worksheets and practice resources will be provided.

Good writing is good business. Studies show that the average business worker receives 121 emails per day. That's a lot of emails. Are your emails effective? Are they being read? Are they professional and tone-smart? In this course, you will learn techniques and skills to get your emails to stand out and improve their effectiveness and professionalism.

In this session, participants will delve into a comprehensive exploration of what Diversity, Equity, and Inclusion (DEI) truly entails. Often met with resistance due to its perceived condemnatory nature, this session aims to provide a more nuanced definition of DEI, fostering a better understanding among attendees. By demystifying the language surrounding DEI, participants will be equipped with straightforward approaches to seamlessly integrate these principles into their perspectives. This session will spotlight the distinctive features of our DEI model in comparison to other systems. Attendees will gain valuable insights into the model, understanding its unique perspective on achieving DEI success. At its core, our approach is grounded in the simple premise that we are all human beings sharing the common human experience. The goal is to convey to participants the importance of embracing DEI through this paradigm, effectively humanizing the DEI experience. One of the most remarkable DEI experiences unfolded during my son's 18th birthday celebration in our backyard. The event brought together individuals from diverse backgrounds, spanning various walks of life and races, who interacted in a profoundly humanistic manner— an encounter unlike any I had witnessed before. In this session, we will deconstruct this experience and draw parallels to its relevance in workplace dynamics.

Artificial Intelligence (AI) and automation tools offer incredible opportunities for all business professionals to improve productivity and accuracy. For example, generative AI tools such as ChatGPT and Bard can be beneficial when conducting research or drafting reports and correspondence. Likewise, Microsoft's Power Automate platform and similar tools such as Zapier can help you elevate efficiency to levels you may have thought unattainable. If this sounds appealing, plan to participate in this session to modernize your workflows and take advantage of these tools. This session will teach you practical applications of today's AI and automation tools. Moving beyond fundamental discussions, you will learn how to use AI and automation to streamline workflows, improve internal control, maximize productivity, and even improve team member morale. In addition, you will learn about some potential pitfalls associated with these technologies and how to avoid making mistakes when using these tools. In sum, this session is "must-see CPE," and you should plan to participate in this class today.

Audit Quality Control - Avoiding Peer Review Deficiencies highlights the most important considerations for those at all levels of the engagement team with quality control responsibilities on audit engagements. Upper-level reviewers have significant responsibilities for ensuring high-quality audit engagements. Unfortunately, deficient audits have serious negative consequences for both the CPA firm and the profession as a whole. Note: This course is recommended as a part of a 16-hour audit skills curriculum for supervisory or managerial auditors, while it is also appropriate for anyone who has quality control responsibilities. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Who creates and maintains ethics standards? Who is held to the standards? Who can file a complaint? How does a Peer Review complaint fit in? Who investigates and how? Can public information spur an investigation? Good questions? Hear the answers and all about cases that explain the issues when our expert fills in the back story. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Explore the intricacies of federal income taxation as it intertwines with rental real estate activities. This course delves into the calculation of rental income, understanding the nuances of deductions, and unraveling the complexities of passive activity loss rules. Whether it's mastering Schedule E or understanding Congress' intent behind tax laws, professionals will leave with an enriched understanding.

Understanding unconscious bias is key to creating an inclusive workplace and to making the best business decisions. This course explores the concept of unconscious bias, the science behind it, and how it can affect the way employers hire, evaluate, and treat employees. We will also discuss strategies employers can use to reduce unconscious bias and create a more inclusive workplace.

In today’s real estate market, IRC §1031 tax-deferred exchanges can be one of the most important planning tools available to the real estate investor. The use of this technique is filled with pitfalls and traps. This new course will assist the practitioner in understanding the mechanics of a tax-deferred exchange and the value of a tax-deferred exchange in both tax and financial planning. Updated August 2022

Everyone knows that Excel is the most widely used spreadsheet application in the world today. However, because it is ever-changing, many users are unable to keep up with the latest features and capabilities of this ubiquitous application. In this session, we look at some of the most helpful new features and tools that have been added to both the Desktop version of Excel and the Web version. Content like this is valuable to anyone that regularly works with Excel - We hope you will attend! This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

It is easy for us to get caught up in our work, but it is better to examine the ‘big picture’ by studying the outside factors that impact our business beyond our internal processes and day to day responsibilities. We are sometimes so busy with our tasks that we miss new developments until the developments have a profound impact on us and the organization. This session is designed to review many of these current trends, while thinking and discussing how these trends can impact our organizations and us. This is a fun and lively session that is intended to be interactive with participants either live, virtual or both. Our ever-changing world is evolving more than many realize.