CPE + Events Catalog

Session 7 of Borenstein's Form 990 Foundational Series: 'C the BAD DoG' is a handy phrase to remind preparers of the Form 990's five most frequently applied substantive Schedules (A, B, C, D, G) along with the ALWAYS-required Schedule O. This webinar addresses the first three of these substantive Schedules - A (required of all 501(c)(3) organizations); B (required for many (c)(3)s AND some non-(c)(3)s); and C (reporting on spheres of public policy intersection). The author/instructor's approach to all three is designed to: (1) demystify the Schedule A overall (and explain the nature of the two public support tests); (2) address common misconceptions concerning the Schedule B's reporting of donors; and (3) highlight the reach and underlying preparer needs behind Schedule C's three parts, including commonly missed Sched. C reporting obligations. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The AICPA's Auditing Standards Board has several large projects that will be impacting entities in the near future. We'll take a deep dive into the changes related quality management as well as group audits. We'll also review common audit deficiencies. This course will keep auditors up to date on the work of the ASB. 

One of the most talked about emerging technologies that has the potential to significantly disrupt the accounting profession is blockchain. This course is designed to bring you up to speed on what this revolutionary technology is all about. You will learn about the concepts, nomenclature, technology and potential applications related to blockchain. This will prepare you to participate in conversations about blockchain technology with your colleagues, peers and others. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

For the past two decades the trend has been to move away from brick and mortar offices and have a greater number of people work or telecommute from home. Because of the upheaval caused by recent events, the rate of this move has been accelerated. This has and will continue to create control challenges and organizations must work to address these. Such things as moving from time based employee value to task completion based measurement and the ability to drive needed inter-company communication are just a sample of the issues with which entities must contend. This session looks at the benefits and pitfalls of workers that telecommute. It then discusses important risks and controls to consider as this trend continues and evolves in the business world. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

A significant amount of information is electronically initiated, recorded, processed, or reported, and information to be used as audit evidence may be available only in electronic form. During this session we will look at different types of information commonly presented to an auditor during the audit of an employee benefit plan, and identify considerations for auditors when evaluating information to be used as audit evidence.

Based on an AICPA Enhancing Audit Quality study, 23% of all single audits subject to enhanced oversight were materially non-conforming with professional standards due to failure to properly test controls over compliance.  This course will provide an overview of internal controls over compliance specifically related to Single Audits. We will discuss how to apply the concept of internal controls to various compliance requirements. Additionally, a common finding in the audits of governmental entities receiving federal grants is misidentifying controls and mistaking compliance for a control. That's why this course will also focus on identifying compliance versus controls over compliance.

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.

Working from home presents both benefits and challenges for professionals. For employees, working from home provides opportunities to be more productive and gain time that would otherwise be spent commuting to and from the office. Employers who utilize remote work enjoy fewer fixed costs, more efficiency, and greater employee satisfaction. Without proper planning, professionals who work remotely may experience increased anxiety and disorganization. They may also jeopardize data privacy. However, when executed properly, working remotely can help organizations become more efficient and profitable, while at the same time improving employee morale. This webinar looks at how firms and companies have successfully implemented work from home programs and discusses mistakes that can be avoided through proper planning.

This program addresses the many complex financial and tax accounting issues that are common in S corporation transactions, with discussion of common pitfalls and the new AICPA "small" GAAP accounting standards.

Financial accounting for trusts and estates is one of the least understood branches of accounting. It is not particularly concerned with recording income and expenses but is obsessed with determining whether receipts and expenditures are assigned to income or principal/corpus. This course will dive into this tricky area and provide a reporting guide for fiduciary accounting.

Today's CPAs can expect their prospects, clients, referral partners, and candidates to research them on LinkedIn. The good news is that you can leverage LinkedIn to craft a digital presence that demonstrates your expertise, showcases your personal brand, and aligns with your values. Learn how to create a LinkedIn profile that is not just a resume but a valuable marketing tool for your CPA business. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Data security is a front-of-mind topic for most businesses because the risk and cost statistics are sobering. Each of us is in the crosshairs because a typical internet-connected computer faces a cyberattack every 39 seconds. Businesses of all sizes should be cognizant of the ethical issues that must be considered when planning their approach to privacy and data security. In this webinar, we will explore both the risks we have traditionally faced in the workplace personally, as well as the novel set of data privacy threats and compliance challenge issues employers face with a remote and mobile workforce.

This course will examine certain qualities a leader must exhibit to set an ethical tone from the top.

This session explores the nature of analytical procedures, with significant emphasis placed upon professional standards involving the use of analytical procedures in audit and review engagements. Practical examples to illustrate the application process will also be given.

This course provides an overview of cybersecurity from the CPA perspective. We will discuss the components of an IT environment that need to be considered in audits - e.g. network, operating systems, database, and application layers. Additionally, we will discuss an overview of cybersecurity frameworks under the influence of the AICPA and/or ISACA - e.g. SOC2, COBIT, COSO, SOX IT controls, etc. and key cybersecurity controls. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The three most important principles to remember about tax-exempt organizations are: Purpose, Purpose, and Purpose. An organization desiring to be exempt from regular income taxation must have a tax-exempt purpose that corresponds with those listed in the Internal Revenue Code; it must demonstrate its tax-exempt purpose in the operation of the organization, starting in year one, then continuing throughout its existence. The actions of the organizers, directors, and officers of the organization must be consistent with the overall purpose for which the organization received its exemption, as well. This introduction to tax-exempt organizations identifies circumstances under which an organization may and may not be granted exemption. It describes the process for requesting tax-exempt status, then it introduces basic concepts on which to build an organization that will be allowed to remain tax-exempt.

Auditing standards require auditors to assess risk-including controls-and use that assessment as a foundation for performing the audit. Risk assessment is not just a technical GAAS requirement, it has a direct impact on realization. Audit teams that perform a thorough risk assessment are more likely to have high realization engagements than those who go through the motions. This course is designed for small business audit teams. It addresses the risk assessment procedures and responsibilities for each team member and how they fit together to create more effective and efficient audits. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The Secure Act 2.0 was passed in a flurry of year-end legislation. This one hour program will cover the important changes that employers need to know about company retirement plans. Employers will also need to consider how Secure Act 2.0 will the administration of existing plans or the creation of new ones.  This course will provide a concise look at these hot topics.   **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 Secure Act 2.0 was passed in a flurry of year-end legislation. This one hour program will cover the important changes that individuals need to know about contributions to accounts and new ways of accessing these funds.  This course will provide a concise look at these hot topics.   **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 examines actual fraud circumstances through the lens of potential prevention. We will examine how selected frauds were accomplished and consider what internal controls may have prevented fraudsters' ability to accomplish their nefarious acts. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.