CPE + Events Catalog

Taxation of partnerships continues to become more complex every year. This course highlights the significant areas of concern for tax advisors and their clients in compliance and planning for partnership operations, distributions and transactions. Topics covered include unique and targeted allocations, proper calculation of outside and inside tax basis, tax consequences of distributions, the impact of "hot assets" on distributions, transfer of partnership interests, and issuance of partnership interests to service partners. This course will also help you add immediate value to your partnership clients by correctly calculating and reporting critical partnership tax items that generate most IRS audit adjustments.

Gain the knowledge to read and understand the differences between IFRS and US GAAP financial reports. A recent IFRS Foundation survey found that 167 jurisdictions now require the use of IFRS Accounting Standards for all or most publicly listed companies, while 12 jurisdictions permit its use. With this global acceptance, and as more than 1,000 foreign companies are reporting to the SEC using IFRS, learn how to read and understand the differences between US GAAP and IFRS financial reports. Attendees will examine an IFRS financial report and a US GAAP financial report, outlining essential distinctions between the US GAAP and IFRS reports.

This course offers an in-depth look at retirement needs models, their flaws, and ways to overcome associated drawbacks. You'll explore holistic retirement planning while reviewing threats to a successful retirement. You'll also hear about recent retirement planning changes, including the elimination of the "Stretch IRA" by the SECURE Act and the new SECURE Act 2.0 changes. We'll address key questions to plan a comfortable retirement and discuss strategies to draw down retirement assets over an extended period.

Internal Controls to Mitigate Financial Reporting Risk - Designing Stronger Internal Controls for Small or Mid-Size Entities provide practical analysis and tips for how a reporting entity can manage financial reporting risk in an effective and efficient way. Internal controls are applied within an organization to satisfy objectives related to operations, compliance, and financial reporting. This module will also differentiate the auditor's responsibilities for internal controls under Sarbanes Oxley, Government Auditing Standards and Single Audit Act requirements. 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 responsibilities for designing or evaluating the design of internal controls. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Managing expenses is a key for business success, and overhead costs play a pivotal role in realizing favorable profit margins. Almost all companies have some form of overhead consisting of specific categories of indirect expenses. The better organizations are able to manage overhead costs, the more competitive they are in the marketplace. It is incumbent in the Controller’s role to effectively manage, monitor and perform ongoing assessment of overhead costs, allocations and rates. Overhead refers to the ongoing business expenses not directly attributed to creating a product or service. A company must pay overhead on an ongoing basis, regardless of how much or how little the company sells. It is important for budgeting purposes but also for determining how much a company must charge for its products or services to make a profit. Overhead can be fixed, variable, or a hybrid of both. There are different categories of overhead, such as administrative overhead, which includes costs related to managing a business. In short, overhead is any expense incurred to support the business while not being directly related to a specific product or service.      

This course aims to reveal many examples of companies, leaders and industries who are building new talent models. The world of work is less certain than ever before and this world requires experimentation. In this course you will learn about many experiments that organizations are deploying to build a new model that fits the pace of change the world is experiencing today.  IN this course we will consider many new models and approaches and learn from them. In a world of work with few benchmarks - today organizations need to learn how to experiment and become the benchmark. 

Award winning discussion leader, former AICPA Council Member, and former state accountancy board member Mark Hugh will review the AICPA Code of Professional Conduct and its interpretations; discuss new developments in regulation at the national and state level; and discuss examples of best practices, case studies, and disciplinary actions.

Project Management is not the same as workflow management, and a project manager is more than a task master. Driving change, leading a team and managing client engagements requires a great deal of organization and planning. Successfully launching a new technology, onboarding clients, developing a new service line ... all takes more than a checklist of to-do items. You need to monitor risks and opportunities. You need to gain buy-in to drive adoption. Proper scoping and projections help keep projects on course, and not become a costly experiment that gets shoved to the back burner. Project managers are trained in analyzing the data while also managing people. In this session explore basic project management best practices and mindset to more effectively managing change in your firm.

The newly-issued Statement on Quality Management Standards No. 1 requires firms to design, implement and operate a new system of quality management by December 15, 2025. Start now by learning what you need to know to be in compliance with the new standards and pass your peer review!

How grateful are you? In this critically important webinar, we will explore exactly what gratitude is and why it is a crucial component of your work as a CPA. Even if you believe you're already a deeply grateful person, you'll still learn some new strategies for expressing gratitude effectively. Forbes Contributor Bruce Weinstein, The Ethics Guy, will show you how to use LinkedIn in a novel way to say "thank you." You'll also find better and worse ways of letting clients, team members, family members and friends know that you care about them. You'll understand why gratitude is a matter of ethics and not merely etiquette. Finally, you'll discover how to use questions about gratitude in job interviews and performance reviews. Why not hire and promote people who are not only knowledgeable and skilled but also grateful? You will be thankful for having taken this valuable webinar! This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Cover the basic requirements for performing preparation, compilation, and review engagements under Statements on Standards for Accounting and Review Services (SSARS), including the new SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions. Review common issues found on SSARS engagements in connection with peer reviews and the impact of various findings on the results of a peer review. Identify key issues to consider during SSARS engagements, and determine how to incorporate quality control recommendations and tips for performing high-quality SSARS engagements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event

Staying current on significant changes in Government Audit Standards can be difficult. This course covers the most important issues and changes relevant to Yellow Book financial statement audits. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

George Washington once wrote, "We ought not to look back, unless it is to derive useful lessons from past errors, and for the purpose of profiting by dear bought experience." The cost of fraud, dearly paid by governments and nonprofits, is too severe not to learn and profit from. In this course, we will look back at real-world government and nonprofit frauds and derive useful controls to stop them. The course materials utilize a highly illustrative and innovative format. Over 15 focused exercises are included to provide an enhanced working knowledge of fraud and anti-fraud controls to both auditors and industry professionals.

Sampling is often identified as a common audit deficiency in peer review. This course will review when is sampling applicable and basics of planning a sample. We'll then focus on the application of sampling in financial statement audits with a look at sampling for substantive procedures. We'll look at the use of monetary unit sampling and tools that can be leveraged to reduce bias in sampling.

This course will serve as an introduction to conducting effective walkthroughs to gain an understanding of the client's transaction processes as well as identify internal controls within each process. This course will review the procedures, questions to ask, and documentation requirements of walkthroughs. It will also include real-world examples of the red flags that may arise while executing a walkthrough. 

Non-fungible Tokens (NFTs), unique, identifiable digital assets based on blockchain technologies, have become a fast-growing industry. This course will provide a background on how NFTs came into the mainstream marketplace.  These materials will assist the practitioner to understand the tax implications of the creation, purchase and sale of these assets.  **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.

Auditing Revenue Recognition - Grasping the Higher Risks and Special Audit Considerations will provide tips and techniques for obtaining sufficient and appropriate audit evidence to support conclusions related to accounting for revenues obtained from contracts with customers. Revenue recognition is presumed to be a significant risk for financial statement auditing purposes due to the increased risk of both fraud and error. 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 responsibilities in auditing revenues. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The newest acronym in the business community is ESG (Environmental, Social and Governance) Investors’ demand enhanced information about how companies are approaching environmental sustainability. (Sustainability accounting) The foundation of sustainability reporting is for an organization to identify and prioritize its impacts on the economy, environment, and people - to be transparent about their impacts The foundation of sustainability reporting is for an organization to identify and prioritize its impacts on the economy, environment, and people - to be transparent about their impacts This session is an introduction to the topic of ESG and what accountants and management should know

The phrase "time management" is misleading. No one manages time. Instead, we manage events in our lives which consume time. Like money, time is both finite and valuable; it should be budgeted and used wisely. Those individuals who "manage" or budget their time wisely often are more productive, less stressed, and able to achieve their goals more effectively than others. Professionals by nature place a high value on their time. Still, successful time management strategies vary based upon the personality, motivation, and discipline of each individual. This course provides simple, practical, and powerful techniques that help professionals work efficiently and achieve better balance in their lives. Successful time management skills also reduce the risk of burnout, which in turn improves the likelihood of achieving success in any endeavor.

S corporation taxation has a lot of pieces. There are helpful elections you can make that can potentially save your client money, but there are also rigid rules to adhere to. For example, if there is more than one class of stock, it can terminate the S corporation election. Learning how to successfully navigate these rules can make all the difference. In this course, we will discuss some of the more common specialty areas experienced by practitioners - late filing relief for S corporation elections, disproportionate distributions, and selling S corporation shares. While these items may not come up on every single Form 1120-S, you will be able to add more value to clients when they do.