CPE Catalog & Events

"Organizations with limits on the amount of income or gifts which are taxable, such as non-profit organizations, may be tax-exempt. It is important for these organizations to understand any legislative action and updates to filing requirements in order to maintain their tax-exempt status. This presentation focuses on exempt tax compliance. It specifically covers recent changes to legislative actions and filing requirements and what you should pay attention to. Protective Entities - Evolution Formation of LLCs - Initial Considerations Choosing a Jurisdiction Choice of Law Issues Single Member LLCs Cracking the 99/1 Multi-Member LLC Offshore Options and Developments Keys to Success Domestic Asset Protection Trusts Foreign Asset Protection Trusts "

After a false start in 2022 when it failed to pass through Congress, the Secure Act 2.0 was passed in a flurry of year-end legislation. This two hour program will cover the important changes in savings and distributions of retirement plans that impact individuals. 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.

"Organizations with limits on the amount of income or gifts which are taxable, such as non-profit organizations, may be tax-exempt. It is important for these organizations to understand any legislative action and updates to filing requirements in order to maintain their tax-exempt status. This presentation focuses on exempt tax compliance. It specifically covers recent changes to legislative actions and filing requirements and what you should pay attention to." • Identify the top Red Flags that can be on a tax return • Discuss why these Red Flags are an issue • Explain how to fix these errors

This session will identify the progress of the AICPA Enhancing Audit Quality Initiative and evaluate whether audit quality is improving. Analyze the trends that are contributing to audit quality and recall the major issues identified and the related resources issued by the AICPA to improve practice quality.

Get prepared! AICPA's CFF credential is the most rigorous and prestigious of the financial forensics certifications. If you are preparing for the CFF Exam, this course is for you. Backed by the resources and collective expertise of forensic accounting professionals associated with the AICPA, this CPE course provides an in-depth, comprehensive review of the financial forensics body of knowledge to help prepare for the exam. In this self-study course, highly experienced instructors define and explain the disciplined approaches to forensic accounting that lead to a thorough knowledge of the varied specialties. This course addresses the following: Professional responsibilities and practice management Fundamental forensic knowledge, laws, courts, and dispute resolution Specialized forensic knowledge, bankruptcy, insolvency, and reorganization You'll also get illustrative examples and detailed explanations to ensure you understand this multifaceted area. Free e-book with purchase. When you order this course, you will receive a free copy of the Essentials of Forensic Accounting, 2nd edition in eBook format! This eBook will automatically be added to your cart upon purchase of this CFF Exam Review course. Note: Candidates should not rely solely on this review course to prepare for the CFF Exam. This CPE course is not meant to teach topics to the candidate for the first time. A significant amount of independent reading, study and/or experience will be necessary to prepare for the exam, in addition to taking the review course. If you are a professor or a CPA sitting for the CFF credential exam and would like to receive an answer key for the end-of-chapter questions contained in the book, please call our service center at 888.777.7077 or email service@aicpa.org. Learn more about the Forensic and Valuation Services Section.

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 professional standards and conduct considerations that all CPAs who work as forensic accountants must adhere to. Guidance of both an authoritative and non-authoritative nature is explained. 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 course will enable you to develop an understanding of the responsibilities of a technical reviewer when preparing a review for Report Acceptance Body (RAB) presentation. We will compare the technical review process of a System Review with that of an Engagement Review, and highlight the best practices associated with both. We will review the ongoing qualification of a technical reviewer. Additionally, we will identify and discuss the most common findings from RAB observations and the ways in which technical reviewers can avoid such findings.

This CPE course provides an overview of AICPA Professional Standards CS section 100 (Statement on Standards for Consulting Services No. 1) and VS section 100 (Statement on Standards for Valuation Services No. 1). The course covers: Consulting services (including consulting services for attest clients); Valuation services (including types of engagements to estimate value and valuation); and, Calculation engagement reporting.

Recall lessons learned and practical implementation challenges and complexities with the FASB's Accounting Standard Update for Leases (ASC Topic 842). Identify key differences between ASC Topic 842 and ASC Topic 840, Practical Expedients, remeasurement-triggering events. Session will go beyond the basics and will apply to specific examples.

Save when you buy the complete Tax Staff Essentials, Level 2 online bundle. My client changed accounting methods - now what? This course will answer that question and more. When do you file Form 3115, Application for Change in Accounting Method? What regulations allow variations between financial and tax reporting? When it comes to accounting methods, questions like these are common among tax professionals. Learn about various factors in determining proper accounting methods, with detailed examples of court rulings and client examples for specific industries. Learn about updates due to the Tax Cuts and Jobs Act (TCJA), changes to the cash method of accounting rules, and issues related to changes in an accounting period of an entity. A case study and example tax forms highlight how to identify which IRS revenue procedures are applicable to a given client situation, as well as how and when to prepare Form 3115.

"The A&A Update Related to CIRA course will summarize FASB and ASB standards issued from November 2021 through November 2022. The session will also review the projects on the current FASB and ASB Technical Agendas.The A&A Update Related to CIRA course is designed for CPAs who prepare, issue or audit GAAP based CIRA financial statements. This program was developed for the FICPA by Bruce Nunnally, CPA, Partner Emeritus with Carr, Riggs & Ingram, LLC. It was previously recorded on November 10, 2022. The course has been approved for up to two hour(s) of Accounting & Auditing CPE credit "

Environmental, Social and Governance (ESG) has become a hot topic among standard setters. This session will look at the work of the FASB, GASB, and AICPA in the areas of ESG. We'll also look at the types of engagements CPAs can provide to entities who want assurance around their ESG reporting.

How to properly account for and audit digital records is increasingly gathering importance as more entities have cryptocurrency and other digital assets on their financial statements. This course will address common questions, risks, and challenges evolving in this area.

Your client got paid in Bitcoin. Now what? Are crypto assets financial assets, a form of currency.or something else? Although the use of crypto assets (and the number of different types of crypto assets) is rapidly expanding, accounting guidance has not kept pace. This self-study CPE course will help you answer the question of what to do when your client is paid in Bitcoin, as well help you understand how to account for other transactions and investments involving crypto and digital assets under U.S. GAAP. Crypto asset accounting shouldn't be cryptic. With easy-to-digest key learnings and applicable real-world examples, this course will help you assess the rights and obligations associated with digital asset holdings, select the correct accounting treatment, apply relevant SEC rules and FASB standards, and more. You'll also learn what the AICPA is doing to lend clarity, and guidance, to this murky but important field. Ratings and reviews

Guidance on how to account for digital assets Though the use of digital assets is rapidly expanding, accounting guidance has not kept pace. As a result, accounting for digital assets can feel shaky. The AICPA can help This course reviews the AICPA practice aid on accounting and auditing for digital assets so you can understand what to do when you or your client accounts for stablecoins. It will explain how to account for other transactions and investments involving crypto and digital assets under U.S. GAAP. You'll also learn more about what the AICPA is doing to lend clarity and guidance to this increasingly important field. Learn how you can add more value Whether you're a CPA with attest clients or an industry accountant responsible for corporate accounting policy, this guidance will give you a clear path to help your clients or firm by applying the most up-to-date accounting policy. Through detailed examples and use cases, you can see real-world application of this guidance.