CPE + Events Catalog

This course will allow you to get reacquainted with the statement of cash flows. We will refresh 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.

Today, more than ever, effective performance management is critical to the well-being of an organization, as well as the engagement and satisfaction of staff. Unfortunately, performance management is also often one of the most dreaded responsibilities managers face. This session will provide insight into what performance management is, how to prepare and conduct performance appraisals, how to coach the marginal employee, legal considerations to be aware of when conducting an appraisal, and ways to engage and motivate staff. In addition to providing tools to conduct effective appraisals, we will also look at the ethical implications of employee reviews. When done well, performance management has the power to improve communication between managers and their staff as well as help foster stronger career paths and routes for growth. It can motivate, re-engage, and energize everyone involved. Ethical values such as fairness, accountability, respect, intellectual honesty, and trust will be incorporated into 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.

This webcast, part of the 2020 Power BI Series, focuses on the Power BI Desktop interface, connecting to data sources and creating the visualizations.

This webcast is part of the 2020 Power BI Series. Please see below for the suggested viewing order. Power BI Desktop is a new stand-alone tool that adds visualization to your data. This webcast focus is on learning the Power BI Desktop interface, connecting to data sources and creating the visualizations. We will demonstrate the creation of each of the various visualizations and the various options related to each. We will also show how the visualization can be connected together to provide fully-interactive reports with drill-down capabilities. This webcast does not require any Excel knowledge but understanding Power Pivot and Power Query can reduce your learning curve. This series is presented using Excel 2019/Office 365. Regardless of the version you are using, most concepts covered in this webcast series apply to all versions of Excel. (bold) *However, in order to follow along and apply concepts being taught during this session, you need to have the Power Pivot add-in installed. Explore the other webcasts in the 2020 Power BI Series: Power BI - Introduction to MS Power BI Tools Power BI - Prepare Your Data Efficiently for Excel Analysis Power BI - Analyze Your Data With Excel Pivot Tables Power BI - Create Excel Dashboards for Maximum Impact Power BI - Use Power Query to Transform Your Data Power BI - Go Beyond PivotTables with Power Pivot Power BI - Use Advanced Calculations with DAX Formulas Power BI - Share Your Data Analysis using PowerBI.com

Auditing Investments - Understanding Risks and Procedures for the Most Common Investments will provide an overview for evaluating the proper recognition, measurement and disclosure of the most common investments types. Many small- and mid-size entities hold less-complex investments, including mutual funds, 'plain vanilla' derivatives (such as interest rate swaps), and permanent life insurance policies. Note: This course is recommended as a part of a 16-hour audit skills curriculum for in-charge or supervisor auditors, while it is also appropriate for anyone who has responsibilities for auditing common investments. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

In today's rapidly changing world, finance professionals are required to wear many hats and are often the keys to the success of the organization. On one hand, they need to be abreast of the latest proven financial skills for making the best decisions, and on the other hand they need the best skills to motivate, manage, and lead people. Being pigeon-holed into one area or another is neither good for career building nor good for the organization. This reality has proven to be even more true with the advent of COVID-19. We'll cover the latest issues that all CFOs and controllers need to know about and provide how-to guidance to allow for immediate use in their organizations. The program is focused on organizational success and will concentrate on ways to manage risk and achieve greater productivity.

The SSTS are tax standards that apply to all members who provide tax services and provide the framework for the AICPA ethical guidance for tax practitioners.  This program explores the revised AICPA Statements on Standards for Tax Services, effective January 1, 2024.   **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 provides a concise overview and non-technical explanation of the Omniverse and Metaverse - a shared virtual space that integrates various virtual, augmented, and actual realities. While futurists have been predicting and describing this concept for decades, interest and investment in this platform have recently exploded. Facebook has changed its very name to Meta - as in Metaverse - to reflect its pivot from a social media company to a virtual space company. Other tech companies, big and small, have announced ambitious plans to enable people to access digital environments and experiences through different devices. While sometimes perceived as science fiction, the metaverse is no entertainment gimmick. A growing consensus is that it will be the successor to the mobile Internet, and fundamentally transform the Internet, and perhaps even reality itself. You'll walk away with a foundational understanding of how the metaverse is transforming the modern business world, and how accountants can position themselves for success in this emerging economic digital dimension. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Even though the current transfer tax exemption is extremely high to the point that few decedents have a federal estate tax liability, administering an estate is a burden for many family members. In many cases, the family members will look to their professional advisors for help in estate planning and administering an estate. The purpose of this program is to discuss those issues that practitioners with clients involved in estate planning administration need to know so as to be able to advise those clients. Lack of planning and preparedness in estate issues can cost the heirs time and money upon a decedent's death.

The IRS has recently increased the pressure on how to calculate and report partner and shareholder basis.  Changes in the forms reflect these developments.  This program provides a detailed analysis of the calculations related to determining tax basis for a partnership interest and S corporation shareholder shares and loans. How to use the Form 1065, Schedule K-1  and Form 1120S, Schedule K-1 information for basis determination.  Illustrated examples with filled in forms will demonstrate how the processes works and their many potential pitfalls.  **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 provides tools and insights into financial statement analysis - both quantitative and qualitative. We'll look not only at the three main financial statements but also dive into the MD&A and footnotes. We'll also discuss the affect of industry nuances on comparability of different analysis tools. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

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.

When asked, most people would say they are an ethical person. So why is it that every month there are reports of ethical breaches at major companies? The concept of ethics is easy to understand, easy to talk about, but incredibly hard to implement on a consistent basis. In this course, we will discuss current ethical issues, and walk-through a nine-step ethical decision-making model. 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 review the fundamentals of fiduciary accounting and provide a reporting guide for determining whether receipts and expenditures are assigned to income or principal/corpus. Critical issues, rules, and special opportunities when preparing your clients' Form 1041 U.S. Income Tax Return for Estates and Trusts will be examined, including what is considered taxable income and allowable deductions.  Planning and potential pitfalls will also be explored. 

This program addresses the most recent developments impacting partnerships operating as LLCs, with a focus on legislative, administrative, and tax form changes.  Emphasis will be placed on partners “tax basis” capital accounts – now required for tax form reporting, as well an overview of K-2 and K-3 reporting requirements and effective dates. **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 focuses on how to integrate integrity and objectivity in situations accounting professionals face daily. The participant will be able to know not just what is the right thing to do according to the AICPA Code of Professional Conduct, but how to put values into action! As part of this course, we will also walk through real world examples of individuals and companies faced with these dilemmas. 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 focuses on recent FASB updates with an emphasis on implications for private entities. We will also explore significant elements of the FASB’s technical agenda.

This Masterclass is a one-hour training to show accountants how they can grow their practice this year through CFO and business advisory services. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

OneNote is a fantastic application included in your Microsoft 365 subscription. Yet, it is underutilized and misunderstood most of the time. If you genuinely want to change how you work, embrace OneNote. Stop using Outlook as a filing cabinet for essential emails and move them to OneNote instead. If you share a OneNote notebook with others, you can stop emailing altogether within your group and use OneNote as your collaboration and reference platform.

This course is a case study designed to provide a comprehensive overview of U.S. taxation of a foreign corporation. Using a specific example, the course will walk through step-by-step mechanics on how to calculate the income inclusions and foreign tax credits under GILTI (Global Intangible Low-Taxed Income), Subpart F, and PFIC (Passive Foreign Investment Company) regimes. The case study will further evaluate tax impact of subsequent distributions from the foreign corporation and sales of its stock. A compare-and-contrast approach will highlight the different outcomes of these regimes for individuals and for C corporations, empowering participants to advise their clients on the most tax efficient way to structure their international investments.