CPE Catalog & Events

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 reporting of unrelated business income has become increasingly significant in the not-for-profit sector after an IRS study found that many not-for-profit organizations are under-reporting their tax liabilities. Recent IRS audits have increased their scrutiny in this area. In this CPE course, you will get an understanding of what constitutes unrelated business income. You will consider real-world examples and examine tax court findings and IRS rulings to learn how to deal with some common UBI-generating activities. Also discussed are commonly applied exceptions and exclusions to UBI that can reduce an organization's tax liability, as well as potential red flags that should be avoided.

" The Using Business Valuations to Resolve Disputes in Mediation course is designed for CPAs, Accountants, and Financial Professionals who do or want to learn more about business valuation. This program was developed for Forster Boughman Law Firm by Eric Boughman, J.D. Partner at Forster Boughman and Thomas Gillmore, CPA, ABV, CFE, CFF with Gillmore Accounting Practice. It was previously recorded on May 11, 2022. The course has been approved for up to one ( 01 ) hour(s) of Specialized Knowledge CPE credit. "

This CPE course can be purchased individually or as part of the Specialized Forensic Accounting Certificate. Valuation and forensic accounting go hand in hand. As forensic accountants hone valuation skills, it's imperative for the profession to understand the AICPA Professional Standards on valuation services. Considerations such as cash flow, risk, and income taxes need to be included in the calculations a forensic accountant performs. Through narration by an industry subject matter expert and practical scenario exercises, this two-module CPE course describes valuation approaches and methods in forensic engagements. Each module details various valuation methods and calculations, with examples to visualize outcomes. 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 Distinguish various approaches used to complete a valuation. Choose between common methods used to perform a financial analysis and prepare a financial analysis using one of the methods under each approach.

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 procedures and considerations for beginning a valuation engagement for litigation purposes. You will be introduced to approaches and methods for valuations, as well as learn how to develop a common groundwork for preparing depositions and court testimony. 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 ""Wayfair for Foreign Companies - Cross Boarder: U.S. Sales and Use tax"" course is designed for CPAs, accounting, and tax professionals and international business operators who are looking to gain a comprehensive understanding of U.S. sales and use tax regulations, with a focus on the implications of the Wayfair decision for foreign companies engaged in cross -boarder transactions. Participants will delve into the intricacies of U.S. sales and use tax laws, their impact on foreign entities and strategies to ensure compliance and minimize tax liability. This program was developed for the FICPA by Karen Lake and Luke Lucas of Berkowitz Pollack Brant It was previously recorded on June 15, 2023. The course has been approved for up to one ( 01 ) hour(s) of tax CPE credit. "

Many costly fraud schemes have occurred repeatedly throughout the past several decades, mostly due to the lack of implementation of internal controls and a fraud risk mitigation plan. The advancement of technology and the increased sophistication in committing fraud are also impacting organizations and affecting their bottom line. The Business Fraud Risk Framework identifies various types of fraud that can be perpetrated across an organization. This course will provide insight into the framework and focus on the most relevant fraud schemes affecting organizations.

This course will allow you to get reacquainted with the statement of cash flows. We will refresher your skills regarding both the preparation and utilization of the statement of cash flows. Significant emphasis will be placed on the informational role of the statement of cash flows and insights that can be obtained using the statement of cash flows in concert with the other elements of a company's accrual-basis financial statements.

Everyone knows that Excel is the most widely used spreadsheet application in the world today. However, because it is ever-changing, many users are unable to keep up with the latest features and capabilities of this ubiquitous application. In this session, we look at some of the most helpful new features and tools that have been added to both the Desktop version of Excel and the Web version. Content like this is valuable to anyone that regularly works with Excel - We hope you will attend!

This course is a presentation on worker classification, primarily in the context of nonprofit organizations. The speaker, Mark Addington, discusses the Department of Labor's role in wage and hour laws, specifically the Fair Labor Standards Act (FLSA), and the IRS's 20-part test for determining worker classification. He explains that the interpretation of worker classification is complex and varies among courts, and that the changing landscape of the workforce adds further complexity. He also discusses the potential consequences of misclassifying works as independent contractors, including unpaid overtime wages, liquidatated damages, and unpaid benefits. He provides best practices for mitigating the risk of misclassification and offers his contact information as a resource for labor, employment law, and business-related questions.

Save when you buy the complete Tax Staff Essentials, Level 1 online bundle.. Get your working papers in order Learn how to appropriately prepare, organize, and understand working papers. Understand how working papers support the creation of a tax return, and that the documentation affects the preparer and is required by the IRS to complete a proper audit of the return. Be prepared to develop working papers and organize your product. This course provides CPE credit in the Taxation field of study.

"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 CPE course explains Yellow Book independence including the general requirements, requirements for auditors providing nonaudit services and documentation requirements. This course also explains the basic elements of a Uniform Guidance compliance audit, including an overview of requirements, major program determination with examples, an understanding of compliance requirements and related internal control over compliance, sampling and single audit reporting.

The guidance you need. Understand the concepts and standards of generally accepted government auditing standards (GAGAS) so that you can perform Yellow Book audits. Baseline Gain an excellent baseline of information for understanding the Yellow Book, with guidance found in the 2018 revision of Government Auditing Standards. With guidance related to independence and peer review, increase your knowledge of the requirements and application guidance related to the following: Ethics Independence Standards for financial audits Attestation engagements Performance audits

Many Excel users have received little or no formal training to help them use the ubiquitous productivity application. This session can help users that wish to improve their Excel skills to increase their productivity. The material starts by covering basic topics such as time saving tips and keyboard shortcuts and then moves to more advanced areas like conditional formatting and complex formula building. Users that find themselves looking at the spreadsheets that others design and wishing they could do as much with Excel will benefit greatly by taking this course.

Many Excel users have received little or no formal training to help them use the ubiquitous productivity application. This session can help users that wish to improve their Excel skills to increase their productivity. The material starts by covering basic topics such as time saving tips and keyboard shortcuts and then moves to more advanced areas like conditional formatting and complex formula building. Users that find themselves looking at the spreadsheets that others design and wishing they could do as much with Excel will benefit greatly by taking this course.

NEW CPEFlex OnDemand Subscription Service Times have changed, and the FICPA’s CPE subscription service has changed with it. Introducing CPEFlex, a compilation of our most in-demand OnDemand CPE courses for one low price and available 24/7.  CPEFlex offers a diverse range of content that remains relevant in an increasingly dynamic world. With topics spanning multiple industries and specialties, the catalog reflects a commitment to providing timely, diverse, and engaging learning opportunities, ensuring that users always have access to the latest knowledge and skills needed to stay ahead in their fields.  • Just-in-Time Training – Choose the courses you want and need and watch them when and where you want. • Streaming Capability – Purchase the annual plan, one-time for $325, and take courses OnDemand. Start a course on your laptop, finish it on your tablet or phone.  • Growing Catalog of Courses – Choose from more than 130 newly added courses, with relevance of topics in mind, all of the time.  • Engaging Instructors – New and popular courses led by the “who’s who” of subject matter experts on accounting and auditing, tax, law, and more. • Digital Proof of Completion – Download your certificate using our CPE Tracker to save time when reporting to the DBPR.??   CPEFlex - $325 for members and $520 for non-member

NEW CPEFlex OnDemand Subscription Service – Includes Florida Regulatory Ethics Times have changed, and the FICPA’s CPE subscription service has changed with it. Introducing CPEFlex, a compilation of our most in-demand OnDemand CPE courses for one low price and available 24/7.  CPEFlex offers a diverse range of content that remains relevant in an increasingly dynamic world. With topics spanning multiple industries and specialties, the catalog reflects a commitment to providing timely, diverse, and engaging learning opportunities, ensuring that users always have access to the latest knowledge and skills needed to stay ahead in their fields.   • Just-in-Time Training – Choose the courses you want and need and watch them when and where you want. • Streaming Capability – Purchase the annual plan, one-time for $325, and take courses OnDemand. Start a course on your laptop, finish it on your tablet or phone.  • Growing Catalog of Courses – Choose from more than 130 newly added courses, with relevance of topics in mind, all of the time.  • Engaging Instructors – New and popular courses led by the “who’s who” of subject matter experts on accounting and auditing, tax, law, and more. • Digital Proof of Completion – Download your certificate using our CPE Tracker to save time when reporting to the DBPR.• Includes Florida-Approved Regulatory Ethics – Ethics: Protecting the Integrity of Florida CPAs 2023 (0012397) CPEFlex Plus - $375 for members and $600 for non-member