CPE Catalog & Events

This CPE course can be purchased individually or as part of the Core Forensic Accounting Certificate. As a forensic accountant who writes forensic engagement reports, not only do you need up-to-date training on how to write the most effective reports possible, you need to know how to plan and prepare these specialized reports. Through application exercises and narration by an industry subject matter expert, this CPE course reviews topics such as forensic engagement report elements and offers tips on effective report writing. This course also identifies and applies Federal Rules of Evidence 702 and 703, Federal Rule of Civil Procedure 26, and Federal Rule of Criminal Procedure 16. 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.

This video-based CPE course is included in Not-for-Profit Certificate II. It can be purchased individually or as a part of the Not-for-Profit Certificate II - Tax Compliance track. Form 990 is the chief compliance tool used by the IRS to monitor compliance of tax-exempt, not-for-profit (NFP) entities. As a public document, it is also subject to scrutiny by regulators, media, and the general public, including potential donors. Needless to say, accurate reporting on Form 990 is critical to your success. In this CPE course, you will learn how to prepare Form 990 as you consider real-world examples and apply that knowledge through interactive e-learning exercises. Also discussed are practice tips, common errors, and potential red flags that could lead to an IRS audit.

This video-based CPE course is included in Not-for-Profit Certificate II. It can be purchased individually or as a part of the Not-for-Profit Certificate II - Tax Compliance track. The IRS Form 990 is made up of the core form and sixteen schedules that, taken together, are used by the IRS to monitor compliance with federal income tax law applicable to tax-exempt, not-for-profit organizations. Some of the most heavily scrutinized sections of the Form 990 include the information in the required schedules; for example, the composition of the entity's board of directors, its compensation practices, transactions with insiders, and disclosure of organizational policies and governance practices. In this CPE course, you will take a closer look at the required schedules of the IRS Form 990. You will consider real-world examples and apply what you learned through interactive e-learning exercises. Also discussed are potential red flags to avoid.

Learn the ins and outs of Form 990 Enhance your understanding of basic tax information and not-for-profit entity issues needed to prepare the current Form 990. Look closely at the numerous tax reporting demands Form 990 imposes, including how to respond to its inquiries. Learn how to complete Form 990s properly and advise exempt clients on the form's complexities and demands. This course provides 7.5 hours of credit in the tax field of study.

Save when you buy the complete Tax Staff Essentials, Level 3 online bundle. Learn the ins and outs of Form 990 Enhance your understanding of basic tax information and not-for-profit entity issues needed to prepare the current Form 990. Look closely at the numerous tax reporting demands Form 990 imposes, including how to respond to its inquiries. Learn how to complete Form 990s properly and advise exempt clients on the form's complexities and demands. This course provides 10 hours of credit in the Tax field of study.

This course discusses forensic accounting and fraud investigations. Gary mentions that his firm, Fisk and Company, primarily focuses on forensic accounting and valuation. He explains that forensic accounting involves investigating people and money and educating the court on the numbers. Gary also provides insights from a survey on fraud, including the types of fraud, red flags, and recovery of losses. He highlights the importance of analyzing data and using technology, such as artificial intelligence, to detect fraud. Gary concludes by emphasizing the role of CPAs as trusted advisors in proactively identifyng and addressing fraud risks for their clients.

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 the techniques typically employed to prevent, detect and investigate fraud within the organization. Topics include the impact of fraud on business and society, common profiles of fraud perpetrators, types of fraud schemes, fraud triangle, risk issues, corporate governance, and fraud risk assessment and process controls. The relevant components and steps of a prepared report are explained as well as the implementation of a remediation process and related plan of action. 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. Forensic accountants must know the governance risks related to fraud and the various types of fraud that may be investigated. Fraud can have a tremendous impact on an organization's economic situation. Through narration by an industry subject matter expert and practical scenario exercises, this two-module CPE course describes anti-fraud controls and how companies should implement these controls to assist in deterring and preventing 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. LEARNING OBJECTIVES Part 1 Compare common governance risks for fraud. Analyze the risks associated with fraud and its economic impact on an organization. Identify considerations related to and use techniques typically employed to prevent fraud. Part 2 Identify considerations related to and use techniques typically employed to detect fraud. Identify considerations related to and use techniques typically employed to investigate fraud. Determine when it is appropriate to report fraud and to whom to report it. Recall and apply key concepts related to an appropriate remediation process and its associated plan of action.

Fraud Trends - Applying Real-life Lessons to Small- and Mid-Size Entities will focus on real-life and practical examples of fraud in smaller- and mid-size environments, including nonprofits. Fraud involves an intentional act to deceive, which may result in material misstatement in the financial statements due to fraudulent financial reporting or misappropriation of assets. Management's responsibility is to design, implement, maintain and monitor a system of internal control to prevent, or detect and correct, fraud.

" This course discusses the importance of engagement letters in the accounting profession. It covers topics such as the purpose and benefits of engagement letters, key elements to include in an engagement letter, and how to document scope creep. It also provides tips on implementing and increasing the usage of engagement letters in a firm. The course emphasizes the need for clear communication with clients and understanding the implications of engagement letter changes. It also provides resources and sample engagement letters for reference."

" For the past thirty years the Government Finance Officers Association (GFOA) has devoted considerable?time and other?resources to developing a comprehensive set of?Best Practices?for all of the major aspects of state and local government finance. This session will focus on those GFOA Best Practices of special interest to accounting, auditing, financial reporting, and budgeting professionals. The GFOA Best Practices course is designed for accounting and auditing professionals who provide services to state or local governments."

Many leaders in finance and accounting organizations describe their passage from technical expert to financial leadership positions as a modern-day version of trial by ordeal. It's sink or swim. The good news -there is a better way. Leaders development through a set of clearly defined stages that require different ways of thinking, different perspectives, and new skills. This workshop lays out the roadmap for professional development that applies to every CPA and finance and accounting professional that wants to advance their career and create a favorable impact on the organization. Note: This is available in a 2-hour on-demand format

Get a solid understanding of financial forensics The Fundamentals of Forensic Accounting Certificate Program covers those areas representative of the AICPA's Body of Knowledge in the financial forensics area. This certificate program is tailored to provide an introduction to financial forensics and help you become familiar with the forensic accountant's professional responsibility. It provides a foundational knowledge of: The legal system How to plan and prepare a forensic engagement Gathering information Discovery Reporting Providing expert testimony This online CPE self-study certificate program consists of 19 required modules that utilize interactive scenario-based learning, including audio and video animation, to guide you through the concepts. As of March 25, 2019, those who successfully complete all the courses in the curriculum will receive a digital badge to be proudly displayed anywhere on the web-a personal blog, a social network like LinkedIn, Facebook, Twitter or Mozilla Open Badges, a biographical page on a company website, or an online resume. For more information digital badges, visit Digital Badges. Courses Include AICPA Guidance for the Forensic Engagement Understanding the Forensic Accountant Role Understanding the Basic Structure of the Legal System Managing the Forensic Engagement Identifying and Obtaining Evidence Conducting Effective Interviews Common Investigative Techniques Deposition and Testimony Reporting Requirements & Preparing Sustainable Reports Bankruptcy, Insolvency and Reorganization Leveraging Technology in Forensic Engagements Economic Damages in Business Economic Damages for Individuals: A CPA's Role Economic Damages for Individuals: Case Studies and Analysis Calculating Intellectual Property Infringement Damages Family Law Engagements Fraud Prevention, Detection, and Response Financial Statement Fraud and Asset Misappropriation Valuations in Litigation Matters

All about governmental accounting Learn the fundamentals Understand the purpose of governmental accounting -analyzing, recording, summarizing, reporting, and interpreting the financial transactions of governments - and how it differs from accounting for the for-profit sector. Accountability Learn how governments use budgets to show that they spent resources only for purposes approved by our elected officials. Learn how governments use fund financial reports to report assets they hold that belong to others. Details Learn details about the construction and content of financial reports for governments of various sizes and level of services provided. Understand how proprietary funds are used to account for a government's business-type activities. Understand the relationship among the government environment and GAAP; budgeting; and measurement focus and basis of accounting. Application See how the tenets are applied using real-life examples of a comprehensive annual financial report, financial statements, and updates of recent Governmental Accounting Standards Board standards.

Fund accounting and reporting Using funds Understand how revenues and expenditures are recognized and recorded in governmental funds. Understand how proprietary funds are used to account for a government's business-type activities. Understand how governments use funds to provide financial information and report the activities of assets held for others. Learn how fund financial statements provide important information - how much was received, spent, and what remains - on how the separate components of a government performed for the year.

Please join us for a introductory course on the fundamentals of preparing and filing an individual federal income tax return. We will cover topics such as what the federal income tax is and how it is computed. This course is ideal for CPAs, CFPs, EAs and other tax preparers.

Accredited by the International Integrated Reporting Council (IIRC), this online self-study certificate program will ensure you understand the benefits of Integrated Reporting for your organization, develop your knowledge of the IIRC's International Framework and prepare you to successfully implement Integrated Reporting. Enhanced On-Demand Format This product includes a course manual, plus a narrated PowerPoint video presentation delivered by Samantha Griffiths BSc (Hons), MBA, FCCA. The presentation is split into twelve separate segments relating to the chapters within the manual. This product is designed to be used by first watching the specific video segment, and then, returning to the course manual to read the relevant chapter. This product is licensed by the International Integrated Reporting Council (IIRC) and requires the completion of an IIRC survey (to be sent by us) in order to obtain a certificate from the IIRC.

Budgets are a control mechanism. This course outlines the rationale for and against different methodologies that can be used when preparing budgets in the current economic and technological climate. In line with strategic objectives, organisations use budgeting as the most widely used standard device for planning and control. This course will give you the fundamentals of the budgeting process and budgetary control. Acquire new skills to demonstrate proficiency: Overview of approaches to budget preparation How to use budget to exercise control Importance of flexed budgets in budgetary control Gain experience with detailed exercises. The practical hands-on exercise uses real-world examples, and they are designed to give you real-world knowledge on how to apply daily cost accounting principles. 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.

Companies operating in today's business climate are weathering a storm of major FASB updates. Companies and their advisors may want to consider non-GAAP options as they develop strategies involving revenue recognition, leasing, credit losses, and other FASB pronouncements. This session will provide an overview of special purpose frameworks that may present salient alternatives to U.S. GAAP for certain entities.

Government leases are getting an overhaul. GASB Statement 87 was issued in 2017 and provides an update on the proper accounting for leases from both the lessee and lessor points-of-view.