CPE Catalog & Events

CPAs, accountants and tax preparers need to understand IRS collection procedures. This session will provide updates to IRS controversy and representation Issues such as examination, collections and appeals activities. It will cover relevant Internal Revenue Code Sections, administrative law and case law as well as sections of the Internal Revenue Manual. • Review recent legislative actions impacting nonprofit organizations.• Identify Unrelated Business Income (UBI) risk areas.• Recognize potential tax and compliance risks in your organization.• Understand filing changes.• Explore the Employee Retention Credit (ERC).

Understanding the principles. This CPE self-study course will give you the knowledge and tools necessary to implement and maintain an effective IT governance infrastructure that identifies and addresses IT related risks in support of organizational objectives. If you are seeking the CITP credential, this course provides essential competencies on the learning pathway towards understanding the principles and key components of an effective IT governance model, including the roles and responsibilities of those involved.

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 evidence identification and collection during legal matters and independent investigations. It includes the various duties a forensic accountant can be asked to provide for a client. Also reviewed is where evidence (both paper and electronic) can be found and how it should be treated and processed. 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.

Did you know that simply by utilizing the built-in headings found under Styles in Microsoft Word you can create an automatic table of contents that can be updated in a matter of seconds if the body of the document changes? Did you know that Word can be used to open, edit, and re-save PDF documents? How about the fact that by using the Insert Caption tool in conjunction with the Cross-Reference feature, users can rid themselves of the need to manually renumber figures, tables or illustrations and will not even need to update references to these in the document text? This material shows tools and features that are easy to understand and use, will save time, and add consistency to documents. Participants in this session will come away knowing the power of Microsoft Word; this knowledge will benefit them greatly!

Many organizations are successful as they create a system of internal controls, however some fail to properly implement the measures that are established. Moreover, entities regularly neglect the important process of testing, monitoring, and updating control procedures, which weakens the entire internal control structure. This session provides an overview of control creation methods and discusses ways to successfully implement policies and procedures. Additionally, it includes an array of control maintenance checklists that participants can take and adapt to their organization as they work to improve policies and procedures. Finally, it provides an understanding of the need for dynamic, fluid controls that adapt to changes in business tools and methods. Participants that take this course will have a strengthened ability to implement and maintain an internal control system.

Many organizations are successful as they create a system of internal controls, however some fail to properly implement the measures that are established. Moreover, entities regularly neglect the important process of testing, monitoring, and updating control procedures, which weakens the entire internal control structure. This session provides an overview of control creation methods and discusses ways to successfully implement policies and procedures. Additionally, it includes an array of control maintenance checklists that participants can take and adapt to their organization as they work to improve policies and procedures. Finally, it provides an understanding of the need for dynamic, fluid controls that adapt to changes in business tools and methods. Participants that take this course will have a strengthened ability to implement and maintain an internal control system.

Achieving performance improvement in your organization With this course, you'll learn "beyond budgeting" as an alternative option to traditional budgeting, apply key financial metrics in analysing business and strategic decisions, and use benchmarking to add dimension to the financial analysis. Value added topics Principles of beyond budgeting Financial performance indicators ROI, RI, and EVA Internal and external benchmarking Strength through detailed exercises The practical hands-on exercises use real-world examples such as case studies and scenarios and are designed to give you the skills to evaluate business performance and get a deeper understanding of various ways to improve the business performance and align with organization 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.

This CPE course can be purchased individually or as part of the Estate Planning Certificate Program. Non-citizen spouses, adoption, cohabitation, pets, blended families, and community property are all issues that may affect your clients' financial and estate plans when they are temporarily, intermittently, or permanently incapacitated. Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this course will equip you with the knowledge you need to help your clients plan for these possible situations. As the personal financial planner, you must be adept in navigating these and other new and oftentimes unchartered waters to avoid intervention by a court and the appointment of a guardian or conservator, which could be required if not planned for appropriately. 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.

"CPAs and accountants need to understand income and estate tax minimization techniques.The current $12.92 million estate and gift tax exemption will ""Sunset"" after December 31, 2025. The loss of approximately $6-7 million in exemption can result in an additional estate tax of $2.4 million or more if proper planning is not implemented prior to December 31, 2025. Tax Attorney, Nicholas C. Guerra, Esq., LL.M., explores creative estate planning strategies to minimize both income taxes and estate taxes. The presentation will provide an overview of the estate tax, and estate planning techniques to address the scheduled reduction in gift and estate tax exemptions at the end of 2025. Topics that will be discussed are (i) strategic leveraged gifting transactions, (ii) income tax minimization strategies utilizing C corporation stock (QSBS), (iii) state income tax minimization strategies utilizing out-of-state trusts, and (iv) income and estate tax minimization strategies utilizing life insurance structures. The course has been approved for up to one hour(s) of Accounting & Auditing CPE credit. "

Achieve independence Understand professional independence rules in the accounting profession and how these principles may apply to you. AICPA Code of Professional Conduct Recall the AICPA Code of Professional Conduct and how it applies to you and your business. AICPA independence standards Recognize the AICPA's independence rules and how to apply them to you and your relationships, as well as the rules for accepting and serving firm clients. SEC and PCAOB independence rules Understand the additional independence rules that apply when serving SEC and PCAOB clients.

This CPE course can be purchased individually or as part of the Specialized Forensic Accounting Certificate. Forensic accountants who calculate damages for individuals need to apply jurisdictional standards and guiding principles to what can be an emotional subject for the parties involved. Through narration by an industry subject matter expert and practical scenario-based exercises, this CPE course describes the types of damages an individual may experience and the scenarios in which damages are usually awarded. Each module contextualizes individual damages and the considerations used to calculate these damages. 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: Recognize the context and types of matters where individual damages arise. Identify and apply the jurisdictional standards and guiding principles applicable to calculating damages involving individuals. Calculate lost earnings and lost fringe benefits. Part 2: Calculate damages involving individuals by applying the various considerations a practitioner may use to calculate individual damages.

Save when you buy the complete Tax Staff Essentials, Level 4 online bundle. Be in the know Congress's frequent legislative changes to the Internal Revenue Code has many individuals and closely held businesses highly focused on the impact of taxes and tax rates on their financial well-being. Become up to date on tax law changes, Tax Court decisions, and the latest IRS guidance, as well as the latest comprehensive tax-planning strategies to preserve your clients' wealth. Show your clients how you are protecting themselves from higher taxes and ensure your role as a trusted advisor.

With a solid industry analysis,the business can better decide whether to enter, stay in, or leave an industry. The tools you will gain from this course will help you define where an industry is in its lifecycle, which can be used for applications such as determining the risk and reward ratio of a potential investment, or the making of strategic choices like diversification, market exit, market stimulation, and so on. Key topics Five Forces Model The Industry Lifecycle The external environment/ecosystem Gain experience with detailed exercises Using case studies, real-life scenarios, and exercises, this course gives you the necessary tools to collect and interpret data to analyse the organisational ecosystem and external environment to boost you onto the next step of your business journey. 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.

The essential competencies you need to understand information security strategies. Information security governance is an essential part of any organization or firm's cybersecurity strategy. This CPE course will provide participants with the knowledge and tools needed to maintain an effective framework for information security governance. You will also recognize the policies, controls and countermeasure procedures to ensure proper control and compliance over confidentiality, availability and information. Please note: If you are seeking the CITP credential this course provides essential competencies on the learning pathway towards understanding information security strategies to help guide and maintain access control polices and procedures in alignment with organizational objectives and compliance requirements.

This CPE course can be purchased individually or as part of the Risk Management and Insurance Planning Certificate Program. There are several ways to calculate how risk should be addressed in a personal financial plan. Each of the various insurance products has its own unique set of calculations. In this audiovisual CPE course updated for the Tax Cuts and Jobs Act, Tom Tillery shows you how to illustrate models to your clients, comparing the retention of risk to the transfer of risk using the time value of money. In this regard, the personal financial planner occupies a singular position in the risk management process. The management of the economic risk of premature death and disability is critical to any personal financial planning engagement. For most clients, this is the greatest risk to their personal financial plan. As their personal financial planner, you are expected to be thoroughly knowledgeable in the life and disability areas. In this course, you will learn the various legal elements of the insurance policy, as well as other agreements that personal financial planners should have familiarity with, to best educate and serve your clients.

This CPE course can be purchased individually or as part of the Estate Planning Certificate Program. Today, a substantial portion of the wealth held by Americans consists of tax-deferred retirement accounts, such as traditional IRAs, 401(k)s, and 403(b)s. These accounts create a forum for personal financial planners to provide valuable planning opportunities to their clients. Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this CPE course covers taxation and income tax planning; integration with other areas of personal financial planning; and, the interrelationship between income tax and estate tax. Hot topics include: Income in respect of a decedent Traditional retirement assets Royalties Equity compensation Annuities Roth IRAs Risk management Elder planning Special needs Terminal illness planning Charitable planning This course also considers planning for income in respect of a decedent (IRD), retirement plans, and net unrealized appreciation, elements which mandate the use of outside advisers, so personal financial planners can work with multiple advisers in achieving the client's estate plan. 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.