CPE Catalog & Events

Save when you buy the complete Tax Staff Essentials, Level 3 online bundle. Learn about taxes for business acquisition. Learn skills to offer tax advice to a client or employer who is considering buying or selling a business. Learn about the most common types of business acquisitions and the necessary tax-related skills. In addition to a thorough overview of buying and selling, including guidance on due diligence procedures and best practices, you will learn how to properly calculate, document, and value a business acquisition transaction.

Creating and managing value Financial management is fundamentally about creating and managing value, the importance of what "value" is, and knowing what drives it. This course focuses on commonly used approaches for arriving at values that will form the basis of negotiation. In addition to valuation methods, you will understand the importance of gathering a deep understanding of the organization's industry, technology, business environment, customers, competitors, synergies, current major stakeholders, and the rationale for selling or the reluctance to sell and how all these factors come into play when arriving at valuations. Value added topics Valuation using cash flows Advantages and disadvantages of cash-based techniques Forecast dividends without constant growth Gain experience with detailed exercises The practical hands-on exercise is designed to teach you how to value a business and get a deeper understanding of the variables in business valuation to help you make the right decisions. 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 is included in the 15-hour Preparation, Compilation, and Review Staff Essentials program. It can also be purchased as a part of the Review Engagements Series. This innovative CPE course has been designed to provide a convenient, accessible way for firms to train their staff in this area of practice. With the introduction of the SSARS No. 21, Statement on Standards for Accounting and Review Services: Clarification and Recodification, this area of practice will be experiencing a level of change not seen in over 30 years. This CPE course provides fundamental training on the general principles and objective of a compilation engagement. This enhanced learning program contains a customized "learning coach" to create a flexible, engaging learning experience. This CPE course has also been updated to reflect the most recent changes resulting from the issuance of SSARS No. 22 and SSARS No. 23, to help practitioners comply with the latest developments in regulation.

What does it cost for future success? Discover the tool that provides information on how to better understand costs in your business. Be able to make distinctions between the different types of costs and how they behave with different activity levels. You can recognize these quick cost accounting techniques as a value-added enhancing tool. Acquire new skills to demonstrate proficiency in cost accounting: Rationales for costing Appropriate costing for decision making Direct and indirect costs Cost behaviour and cost drivers Variable and fixed costs Gain experience with detailed exercises. The practical hands-on exercise uses real-world examples and 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.

In the accounting profession, dealing with data is life. Doing it efficiently and effectively are skill differentiators. Power Query, part of Microsoft Power BI suite, is indispensable for extracting, transforming and loading data (the "ETL"; of the commonly referred to ETLR). In this session, we will explore the basics of the Power Query add-in - extracting, transforming and preparing data for analysis.

Long-term financing options Long-term finance is required to meet the long-term investment plans of an organisation to be able to operate over time. Gain the knowledge of different long-term financing options available through this course. Acquire new skills to demonstrate your proficiency Foreign currency transactions Financial statement presentation Ordinary and preference shares Long-term finance options and risk Gain practical experience The practical hands-on exercise uses real-world examples, designed to give accounting and finance professionals real-world knowledge and an understanding of how long-term financing operates. 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 a part of the comprehensive Not-for-Profit Certificate I Program. The Not-for-Profit sector is one of the fastest growing sectors in our economy. In this CPE course you will learn how accounting and finance professionals can apply their knowledge, skills and abilities to help NFPs accomplish their missions. This CPE course delves into the unique aspects of accounting, financial reporting, governance, and tax compliance issues that apply to NFPs. Topics covered will include an overview of NFP reporting standards, compliance requirements to obtain and maintain tax-exempt status, basic financial statement presentation, and accounting terminology unique to NFPs. Note: As of August 1, 2018, course content has been updated to reflect implementation of FASB Accounting Standards Updates (ASUs) effective for most not-for-profit entities for their next financial reporting period, including those related to financial statement presentation (ASU 2016-14) and revenue recognition (ASU 2014-09 and ASU 2018-08).

This CPE course is included in the 15-hour Preparation, Compilation, and Review Staff Essentials program. It can also be purchased as a part of the Review Engagements Series. This innovative CPE course has been designed to provide a convenient, accessible way for firms to train their staff in this area of practice. With the introduction of the SSARS No. 21, Statement on Standards for Accounting and Review Services: Clarification and Recodification, this area of practice will be experiencing a level of change not seen in over 30 years. This CPE course provides fundamental training on the general principles and objective of a review engagement. This enhanced learning program contains a customized "learning coach" to create a flexible, engaging learning experience. This CPE course has also been updated to reflect the most recent changes resulting from the issuance of SSARS No. 22 and SSARS No. 23, to help practitioners comply with the latest developments in regulation.

New to SOC reporting? Get ready to gain an understanding of system and organization control reporting guidance and common practice issues that will provide you with the foundational knowledge to effectively perform SOC for service organizations examinations. Authored and instructed by Patrick Morin, this CPE course offers guidance on how to provide attestation services related to the effectiveness of controls at a service organization that affects clients' internal control over financial reporting (SOC 1r) and controls at a service organization related to information privacy, security, confidentiality, availability, and processing integrity (SOC 2r and SOC 3r). This course covers Trust Services Criteria, SSAE No. 18, and pertinent guidance in the SOC 1 and SOC 2 guides. Complete this course to enhance audit quality by recognizing, preventing, and addressing common peer review findings in SOC examinations. Learning Objectives Recall key information related to SOC for service organizations examinations. Differentiate between SOC 1, SOC 2, and SOC 3 reports. Identify the guidance that is relevant and applicable to SOC 1, SOC 2, and SOC 3 reporting engagements.

Sharpen your strategic planning Gain the tools to identify how the strategy implementation phase fits into the overall strategic management process. Learn how a change in strategy requires a realignment of an organisation's structure, people, systems, processes, along with the different methods that can be used to aid the alignment between strategy and organisation. Acquire new skills to demonstrate your proficiency Implement, review, and control strategy Format strategic plans Align the strategic plan with the business plan Manage change Develop strength through core competencies Successfully implement strategy and align your organisations resources to strengthen the process. Use real-world examples to drive your business success. 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.

Gain a solid foundation This self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation. This course can be purchased individually or as part of the U.S. International Tax: Core Concepts bundle. You must purchase the bundle to earn the digital badge. This course provides a solid foundation of U.S. inbound and outbound taxation and key concepts that are related. It begins with the business transactions that generate outbound tax issues in the U.S. tax system, such as the introduction to the one-time transition tax introduced by the Tax Cuts and Jobs Act of 2017. Also considered are: Concepts related to global intangible low-taxed income, foreign tax credits, foreign currency, and foreign-derived intangible income; Inbound taxation topics like calculating effectively connected income, sourcing income, the branch profits tax, the Foreign Investment in Real Property Tax Act; How to interpret tax treaties and how they can reduce U.S. income and withholding taxes; and, The Base Erosion Anti-Abuse Tax created by the Tax Cuts and Jobs Act

This CPE course can be purchased individually or as part of the Investment Planning Certificate Program. Narrated by Tom Tillery, this self-study course illustrates how the client's attitude toward their financial goals and investment risk directs the personal financial planner in the creation of the investment plan. Updated for the Tax Cuts and Jobs Act of 2017, this three-part course covers: Assessment of risk Determining and prioritizing goals Gathering client information Macroeconomic variables Performing financial analysis This course will also review the time value of money techniques applicable to the financial analysis of an investment portfolio, as well as the use of a financial calculator. Enhanced On-Demand Format This on-demand format utilizes a slide deck format, enhanced with narration and interactive exercises that are designed to increase the level of engagement and hands-on application. Drag and drop exercises, case studies, and interactive diagrams are some examples of the interactive exercises that are used to supplement traditional instruction in this learning experience.

Establish the business case. Investment decisions require planning and extensive evaluation. Consideration has to be given for cash flows as well as nonfinancial measures such as customer satisfaction and qualify. Acquire new skills to illustrate proficiency in growing areas of demand. Investment decisions Cash flows Non-financial measures Finance and quality Real-world examples and exercises will give you the background on how to apply investment decisions while considering both quantitative and qualitative measures. You will learn how to stay on top of investment decisions while building your competencies in critical areas including quality, influencing, and customer service. 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 Investment Planning Certificate Program. During the monitoring and updating phase of the investment planning engagement, performance is measured, goal achievements are monitored, and actions and recommendations are updated. More complex than the implementation phase, the monitoring and updating phase has an increased number of variables that must be calculated, validated and tracked. Updated for the Tax Cuts and Jobs Act of 2017, this two-part course examines: Measuring performance and goal achievement Updating the Investment Policy Statement (IPS) Portfolio rebalancing This course also reviews the AICPA personal financial planning standard, which states a personal financial planner may be engaged in tracking progress in achieving established PFP goals or revising an existing personal financial plan, or both. We will also look at the passage of time, which affects all areas of an IPS. Therefore, goals that were once necessary may be eliminated and new goals documented, based on an agreement with the client. 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.

About the Personal Financial Planning Certificate Program The Personal Financial Planning Certificate Program is a series of certificates covering the core areas of personal financial planning (PFP), including retirement, estate, risk management and insurance, and investment planning, and how tax planning relates to each area. This certificate program is a combination of education and a certificate exam that gives you the opportunity to enhance your knowledge and demonstrate competence in that specific discipline. Bundle exam + education and save! This PFP certificate program offers three different options: Certificate: You can display your competence and understanding in one or more core areas with a digital badge awarded upon completion of each certificate exam, an online proctored exam taken from the convenience of your home or office. This certificate offers optional online education to provide a thorough comprehension of the material in preparation for the exam. Education: If CPE is your goal, you can purchase the education, without the certificate exam, and simply earn CPE credit for your CPA license, PFS credential, and/or CFPr credential. If you hold the PFS credential, there is no need to take the certificate exam because your PFS credential exam tests this material. Credential: If you are an active CPA who wants to obtain the PFS credential, the certificate program provides an alternative pathway for meeting the exam and education requirements. See aicpa.org/pfs for details. Investment Planning Certificate Program Part of the Personal Financial Planning Certificate Program, the Investment Planning Certificate Program is an informative and engaging learning experience that will enhance your knowledge in investment planning. Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this certificate program includes eight courses covering steps in the investment planning life cycle, along with a discussion of planning for and funding higher education. And, if you are seeking a thorough understanding of investment planning as outlined in the AICPA Personal Financial Planning (PFP) Body of Knowledge, this program is for you! This certificate includes the following courses: The Investment Planning Process Investment Data Gathering and Analysis Creating the Investment Policy Statement Portfolio Management Investment Vehicles and Strategies Investment Monitoring and Updating Integrating Investments with the Financial Plan Education Planning Get your CPA/PFS credential and meet education and examination requirements! If you are an active CPA, you can use these certificates to meet the education and examination requirements of the CPA/PFS credential. For more information, visit aicpa.org/PFS. CPA, PFS, and CFP Continuing Education These courses meet the CPE requirements for the CPA license and PFS credential. In addition, it qualifies for CFP board CE credits. The AICPA will report CE credits to the CFP Board every two weeks on a rolling basis as courses are completed. To have your CE reported please complete the following steps as there is not an automated feed to the CFP Board: Send an email to CFPReporting@aicpa-cima.com with the following information: Name, CFP Number, Copy of Certificate of completion and number of CE hours requested to be reported.

This CPE course can be purchased individually or as part of the Investment Planning Certificate Program. Investing is often thought of as a high-risk activity by those not familiar with the investment process. Yet, risk can be managed through the investment planning process. Updated for the Tax Cuts and Jobs Act of 2017, this two-part course covers investing as a process and the professional environment. Narrated by Tom Tillery, this course examines the three phases of investment planning engagements: Planning Implementation Monitoring and updating In addition, the Statement on Standards in PFP Services (SSPFPS) No. 1, which provides the authoritative guidance and establishes enforceable standards for CPA's and AICPA members who provide investment planning services, will be discussed and explained in this course. Enhanced On-Demand Format This on-demand format utilizes a slide deck format, enhanced with narration and interactive exercises that are designed to increase the level of engagement and hands-on application. Drag and drop exercises, case studies, and interactive diagrams are some examples of the interactive exercises that are used to supplement traditional instruction in this learning experience.

Present value for future success Investment decisions require planning and extensive evaluation. There are many investment appraisal techniques that can be applied to determine which potential investment project should be undertaken. In this course, you will learn key financial techniques to help your business grow and increase value. Learn new topics to demonstrate proficiency. Net present value Project considerations. Profitability index Lifetime investment Real-world examples and exercises will give you the knowledge to apply investment decisions while considering competing projects. This course will give you the tools to determine the best investment options for your business. 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 Investment Planning Certificate Program. Do you need an introduction to investment vehicles and strategies to educate your clients on the rationale for the strategies used in their investment accounts? Updated for the Tax Cuts and Jobs Act of 2017, this three-part self-study course examines the implementation phase of the investment planning engagement, including types of investment vehicles, investment strategies, and investment valuation. Narrated by Tom Tillery, this course covers several types of investment strategies used by investment advisers and the rationale behind their selection, including: Active versus passive management Market timing Dollar cost averaging Dividend and capital gain distribution reinvestment Systematic withdrawal plans, bond laddering, and hedging strategies. Further, this course looks at asset pricing theories as they relate to the value and risk of an investment portfolio, types of market analyses, and how to analyze the value of an individual stock and bond. Two asset pricing theories, two of the most influential theories on asset pricing the investment adviser uses, are analyzed in the course: Capital asset pricing model (CAPM) Arbitrage pricing theory (APT) This course also delves into leveraging using margin accounts and the risks associated with this strategy, as well as strategies for concentrated portfolios. Lastly, we will also take a fresh look at IRC Section 1031 like-kind exchanges, with an emphasis on the specific tax regulations governing these transactions. 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 CPE course can be purchased individually, or as a part of the Fundamentals of Personal Financial Planning program. Understand the role of investment planning in developing a comprehensive and practical financial plan for your clients. Learning about the environment in which investment professionals work, offers an opportunity to bridge the gap between them and your personal financial planning clients. Through real-life scenarios and practical guidance, learn the basics of preparing the personal financial plan, which sets the direction for investing strategy, and how to help select the investment manager, by gaining knowledge about the following topics: The regulatory environment, including applicable securities acts and various business models in the investment management process Investment vehicles available to your clients Investment constraints including time horizon, liquidity, and balancing income and spending needs Asset allocation including modern portfolio theory, diversification, and risk issues Investment manager selection including criteria for selecting a suitable investment manager, performing due diligence, and sourcing research on investment managers Learn how charitable planning is an integral part of estate planning as well as a major consideration in tax planning by exploring the following topics: IRC Section 501(c)(3) organizations and tax deductible contributions Charitable gifts, including cash, real estate, personal property, ordinary income property, and life insurance Charitable trusts, including split-interest trusts, lead trusts, remainder trusts, private foundations, and donor-advised funds Taxation and income tax planning, including the application of limitations, ordering rules, carryover rules, and qualified charitable distributions

" CPAs and accountants work with business owners who, at some point, will exit their businesses. Many business owners want to continue the legacy and culture of the business that they helped to build and don't want to see it taken apart by an outside buyer. They also want to reward the employees who helped them build the business into a successful enterprise. A business owner can, in the right circumstances, accomplish these goals by establishing an employee stock ownership plan, or ESOP. The "Is an ESOP Right for You or Your Clients?" course is designed for CPAs and accountants who can help guide those business owners in planning for the next generation of ownership of their business. This program was developed for the FICPA by John Burgess, CPA, Esq., a Principal with Jackson Lewis in Tampa. It was previously recorded on December 6, 2022. "