CPE Catalog & Events

Prepare and review standards-compliant fair value measurements. This CPE course provides an overview of various supplemental topics related to fair value accounting. Specifically, the course addresses techniques used to measure the fair value of equity securities issued as compensation, key regulators over financial reporting, and fair value guidance under IFRS as compared to U.S. GAAP.

This CPE course provides an overview of various supplemental topics related to the valuation of intangible assets and contingencies . Specifically, the course addresses how intangible assets create value, fair value techniques for measuring the fair value of contingencies, and factors to consider when evaluating the useful life of an intangible asset.

This CPE course provides an overview of the three common valuation approaches utilized in fair value accounting . Specifically, the course addresses the different valuation methods under the cost, market, and income approach, as well as limitations to each of the respective valuation approaches.

Fair value accounting for financial instruments can be complex. If you are engaged in the financial instruments valuation profession, this CPE course will help you to recall and identify the related accounting standards from the FASB Accounting Standards Codificationc. You will also learn the differences between U.S. GAAP and IFRS - Standards CS section 100 and VS section 100.

View financial instruments on multiple dimensions. This CPE course will assist you in developing tests of controls and substantive tests for financial instruments with an emphasis on viewing financial instruments on multiple dimensions. You will examine how the differences in those dimensions affect financial reporting and review examples of control objectives, related controls, and illustrative tests of controls for financial instruments. This course also covers: General auditing considerations Internal controls related to financial instruments Risk-based auditing Valuation of financial instruments Concluding and reporting

Be prepared for changes to come. The new Current Expected Credit Loss impairment standard is coming and will significantly affect industries with several receivable accounts. Developed for those engaged in the financial instruments valuation profession, this CPE course examines the core principles of this new standard, so you can be prepared for the changes to come. You will learn the background, purpose, and main provisions of the standard under GAAP and IFRS such as: issues with previously issued standards that caused a new standard to be written, CECL vs. ECL. Get the knowledge you need to be prepared.

An overview of the fundamentals of valuation. This course focuses on valuation complexities and risks, covering the fundamentals of valuation across all asset classes, including market mechanics, best use practices, the use of the highest-level inputs in accordance with the FASB ASC 820 fair value hierarchy, valuation methodologies and models, usable data sources, variance handling, and FASB ASC 820 fair value leveling. Additionally, this course takes a look at the key traits and valuation drivers of each of the major asset classes, including debt securities, equity securities, derivatives, and funds and indices.

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 a high-level overview of the divorce process and the roles of Forensic Accountants that work on the financial aspects of divorce cases. Our overview employs two different situations to give learners a broad understanding of the field and what is expected. 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 CPE course can be purchased individually or as part of the Specialized Forensic Accounting Certificate. When families go through divorce and separation, complications beyond accounting and valuation can arise. A forensic accountant should be an impartial party, one who knows the laws, rules, and regulations surrounding the various intricacies within family law. Through narration by an industry subject matter expert and practical scenario exercises, this three-part CPE course describes factors that should be considered in a family law engagement. Each module also touches on nontraditional family law items such as personal goodwill and hidden assets. Enhanced On-Demand Format This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course. LEARNING OBJECTIVES Part 1 Compare the different roles of a forensic accountant in family law cases. Compare the impact of equitable distribution versus community property law on the valuation of marital property. Identify methods for asset tracking and recognize their importance in a divorce case. Part 2 Identify methods for asset valuation and recognize their importance in a divorce case. Identify the types of alternative dispute resolution. Part 3 Identify the issues affected by income in family law matters.

Enhance your skills. This CPE self-study course offers finance professionals an advanced application-based approach to finance business partnering. During this course, you will acquire essential problem-solving skills that can positively affect all areas of the business; learn how to leverage analytics tools and techniques to aid in decision-making; and, become accomplished in presenting and influencing key business decision makers. Covering topics such as future of finance, disruption, and fnance business partnering, this course will also help you enhance your interpersonal, communication, and leadership skills so you are more proficient in executing strategic visions.

Drive business forward. Are you seeking more insight into developing skills required for finance business partnering? This CPE self-study course builds on your current knowledge and experience to help you successfully navigate and drive value for your business during a time of disruptive, technology led change. You will learn how to stay relevant and future-focused while building your competencies in critical areas including communication, influencing, and business acumen. Key topics include: Future of finance Disruption Finance business partnering This course also delivers strategies and best practices to support your ability to enable strategic decisions to drive business forward.

This course explores the FASB codification provisions and AICPA financial reporting framework for transaction with related parties, including business owners and special purpose entities. Real-life examples are used to illustrate the various authoritative standards and discuss the consequences of failing to comply.

Consistency meets rigor. Until now, there has been no guideline for standardization of valuation work on financial instruments, leading to errors and confusion. The purpose of the Financial Instruments Performance Framework (FIPF) is to ensure that valuation work conducted by Certified in the Valuation of Financial InstrumentsT (CVFIT) credential holders meets rigorous professional standards and satisfies financial reporting objectives. Part of the Certified in the Valuation of Financial Instruments (CVFI) Credential learning, this self-study course focuses on the scope of work and extent of documentation that valuation professionals should apply to their valuations of financial instruments under the FIPF. This course also examines the purpose, primary goal and benefits of the FIPF in more detail.

What financial ratios tell you The research of underlying accounting principles used in compiling financial statements and the assessment of profitability and efficiency all call for qualitative data analysis. Learn to recognise, interpret, and analyse financial statements using important financial ratios. Understand how liquidity ratios, gearing/capital structure ratios, and cash flow ratios allow the users of financial statements to inform an organisation's position and help the stakeholder to make a more informed decision. Acquire new skills to demonstrate your proficiency: Purpose of financial statement analysis Frameworks for analysis Common efficiency / activity ratios Common profitability ratios Common liquidity ratios Common gearing and capital structure ratios Common cash flow ratios Gain practical experience Use genuine examples such as case studies and scenarios designed to give you the skills to evaluate business performance and get a deeper understanding of ways to improve the business performance and align with organisation goals. Financial statement analysis can assist the decision-making process by focussing on the key indicators to remain a long-term, viable going concern. This is a standalone course but if you're interested in more of this type of learning while earning a designation, explore the CGMAr Finance Leadership Program.

This CPE course can be purchased individually or as part of the Risk Management and Insurance Planning Certificate Program. The personal financial planner has a pivotal role in offering counsel and advice to the business owner client regarding the selection of the business entity. The choice of business entity, or even the decision to form one, is critical in the personal financial planning process, as many tax and nontax factors must be considered. The choice of entity affects the entire spectrum of an individual's personal financial plan, including: Asset protection Income taxes Financial independence Risk management In this audiovisual CPE course, Tom Tillery will explain how entity selection affects not only how risk created by the business is addressed, but also how the goals of the closely held business owner are achieved, both during pre- and post-liquidity events. You will learn about the various types of entities and how each may affect taxation, benefits, and how capital is raised. Once the entity has been selected, the planner can bring the entire pallet of tax-planning solutions to the personal financial plan of the closely held business owner. This course will cover the information you need to offer this valuable service to your clients.

Maximise shareholder wealth. This course explores how to analyse financial and nonfinancial objectives and evaluate external influences on financial policy decisions in different types of organisations. When business owners understand the impact of external forces on financial strategies, the organisation can optimise its performance and maximise shareholder wealth. Value added topics: Legal ownership structures Categories of financial objectives Categories of nonfinancial objectives Social and relationship capital Other sustainability frameworks and models External influences on financial policy Learn through detailed exercises. The practical hands-on exercises use real-world examples such as case studies and scenarios, designed to give you the skills to evaluate business performance and gain a deeper understanding of various ways to improve business performance and align with organisation goals. This is a standalone course but if you're interested in more of this type of learning while earning a designation, explore the CGMAr Finance Leadership Program.

" Once a disaster has struck and it's time to rebuild, what resources are available? We will discuss finding money to rebuild through FEMA, charities, and the tax system, and we will discuss the tax implications of each. The Financial Remediation of Disaster Losses course is designed for CPAs, accounting, financial advisers, and tax professionals who work with individual and small business clients. "

Financial risk All businesses operate surrounded by financial risks. Some have greater exposure than others, either because of the industry in which they operate or the countries in which the operate or with which they conduct trade. Learn to quantify the likelihood and impact of financial risks on your organisation. Demonstrate proficiency in growing areas of demand Types of financial risk Regression analysis Interest rate parity (IRP) Long-term forecasting Purchasing power parity (PPP) Gain practical experience Use hands-on examples to identify financial risks within your organisation. This is a standalone course but if you're interested in more of this type of learning while earning a designation, explore the CGMAr Finance Leadership Program.

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. This course describes some of the issues that allow financial statement fraud to occur, including a lack of adequate internal controls over the accounting processes, management overrides of internal controls, and pressure to achieve specific financial results. Frequent types of financial statement fraud are explained as well as how internal investigations are often triggered and evidence is collected by a forensic accountant in an investigation. Common types of internal and external asset misappropriation are identified in addition to relevant case studies profiling common fraud schemes. 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 CPE course can be purchased individually or as part of the Specialized Forensic Accounting Certificate. Financial statement fraud schemes can be perpetrated internally with a company or externally by customers, vendors, or other third parties. This niche area within forensic accounting can benefit all types of companies, as fraud is prevalent throughout business. Through narration by an industry subject matter expert and practical scenario exercises, this two-module CPE course identifies the steps of a financial statement fraud investigation and the internal controls needed in place to deter and prevent fraud. Enhanced On-Demand Format This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course. Part 2 Identify the steps of a financial statement fraud investigation. Recall the role of internal controls in preventing and deterring fraud.