CPE Catalog & Events

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. "

Improve your leadership and management skills. This self-study online course is part of the Human Intelligence Series. When is it appropriate to manage and when is it appropriate to lead? You could be asked to both on any given day. This self-study online course explains the differences and why it matters.

What's in the scope? What are the requirements? Do you know which leases are within the scope of FASB ASC 842, Leases, and how to apply the new financial accounting, financial reporting, and disclosure requirements of this new and significant standard? This course answers those questions by examining the core principles of the standard, including identification, recognition, measurement, presentation, and disclosure requirements. Examples with journal entries are included to illustrate how to apply the standard. Additionally, this course explains: The lessee accounting model, including lease classification, amortization of the right-of-use asset, and interest on the lease liability The lessor accounting model, including transfer of risk, profit recognition, and collectibility Short-term leases, purchase options, variable lease payments, and sale and leaseback transactions The business context of implementing the new standard by identifying key factors for managing this significant change

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 explains the role of technology in supporting the forensic accountant during a customer engagement, including the challenges encountered when providing such services. The process to locate or find Electronically Stored Information (ESI) is described along with the technologies and methodologies that can be used to evaluate and analyze the data once acquired. The goal of the course is to help the practitioner understand the process, considerations, and available technology tools needed to examine electronically stored information and data when investigating fraud. 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 Risk Management and Insurance Planning Certificate Program. The construction of a proposed life insurance solution in a personal financial plan is complex on several levels. As a personal financial planner, you must possess a broad range of knowledge of the various insurance solutions available to have a reasoned dialogue with your clients. In this audiovisual CPE course, Tom Tillery will describe three different types of life insurance contracts: term life insurance, permanent life insurance, and group life insurance (group life insurance is covered in greater depth in the Group Insurance and Employee Benefits course). This course covers: Optimal design of a policy Funding and withdrawal features Dividend options Nonforfeiture options Settlement options Finally, taxation and tax planning topics will be addressed, including: Tax planning with life insurance Income taxation of life insurance Taxation at surrender of a contract Taxation of proceeds from a life insurance contract Transfer of value rules Section 1035 exchanges Integrating life insurance with the overall financial plan.

Please join us for a discussion on like-kind exchanges (LKE), known as one of the last great tax legal "shelters" available to those buying and selling real property. We cover the basic structure of a LKE, and ways a taxpayer can utilize qualified third-party intermediaries (QI), and tenancy-in-common structures including Delaware Statutory Trusts (DST). We also explore creative solutions to sticky situations a taxpayer may find itself in obtaining replacement property. This course is ideal for CPAs, EAs, lawyers, real estate professionals, accountants or other tax professionals.

Today's CPAs can expect their prospects, clients, referral partners, and candidates to research them on LinkedIn. The good news is that you can leverage LinkedIn to craft a digital presence that demonstrates your expertise, showcases your personal brand, and aligns with your values. Learn how to create a LinkedIn profile that is not just a resume but a valuable marketing tool for your CPA business.

"This session will summarize FASB standards issued from November 2021 through November 2022. The session will also review the projects on the current FASB Technical Agenda. The Look-back of Recent FASB Activity course is designed for CPAs who prepare, issue or audit GAAP based financial statements. This program was developed for the FICPA by Bruce Nunnally, CPA, Partner Emeritus with Carr, Riggs & Ingram, LLC. It was previously recorded on November 10, 2022. The course has been approved for up to one hour(s) of Accounting & Auditing CPE credit. "

Lost Profit Engagements Gain a foundation Gain a solid foundation to perform credible lost profits analyses. As a practitioner with expertise in the forensic accounting and valuation disciplines, understand how to measure lost profits in commercial disputes when a business experiences an actionable harm. Know your role Understand your role as both non-testifying consultants and testifying expert witnesses. Understand how to perform sound analyses that are credible from a theoretical perspective, tied to facts, and legally admissible.

Balanced Scorecard is a performance measurement framework that added strategic non-financial performance measures to traditional financial metrics to give managers and executives a more balanced view of organizational performance. This course has been developed by the Business Learning Institute. The Business Learning Institute, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org.

What comes to mind when you think of budgeting? Takes too long? No follow-up? It protects the status-quo? If you've considered "banning the budget", this course will show you how to transform it into a planning process that helps your organization achieve its strategy. Discover 21 tips to change your budgeting process that results in a detailed one year budget, to a planning process resulting in a strategic, progressive and long-term achievement of your goals. This course has been developed by the Business Learning Institute. The Business Learning Institute, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org.

Networking is one of the most powerful tools accountants can develop, but it takes time, energy and commitment in order to build a strong network. Having a strong network will assist you in launching a new idea or plan, developing new business and clients, reducing costs in recruiting, and leveraging your career. This course has been developed by the Business Learning Institute. The Business Learning Institute, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org.

Have you ever tried to improve a business process only to be told: "that's the way we've always done it"? This course will discuss ways to improve your business processes to make them more efficient and better for your organization and customer. This course has been developed by the Business Learning Institute. The Business Learning Institute, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org.