CPE Catalog & Events

This course is designed for financial professionals looking to understand Form 1120S. It covers the essential aspects of S corporation taxation, including the preparation of Form 1120S, determining taxable income, and accurately reporting and allocating income, deductions, and credits. Electing Subchapter S status as well as reviewing the mechanics of electing Subchapter S status will be discussed. It will further compare the S Corporation to other forms of entities, along with compliance with corporate formalities. Highlights of Form 1120S will be discussed, including build-in capital gains, accountable plans, taxable fringe benefits, officer reasonable compensation and audit strategies. Schedules K-1, K-2, K-3, and effectively connected income will be reviewed in this course as well. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

This course is an updated overview of the single audit of state and local governments and not-for-profit organizations under the OMB Unified Circular, as well as the applicable AICPA standards for compliance audits. 

This program presents a detailed analysis of the self-rental passive activity rules, including forms reporting examples and integrates them with the flow-through entity rules related to self-rental. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Embezzlement happens often to many small businesses. Unfortunately, the lack of internal controls allow the embezzlement to remain undetected for years. But when it is discovered, the small business owner will most likely contact their CPA for advice. What should you do when your client contacts you about their employee embezzling money from their business? What options should you present to your client? How can your client protect themselves, while investigating the embezzlement? What steps need to be taken about preserving any documents, emails, texts, or phone calls? This course teaches how to engage the client, properly identify the evidence needed to prove the crime, how to write the report for civil and criminal trial, and best practices in preserving electronic and paper evidence. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

A comprehensive review of the newest version of the U.S. Government Accountability Office’s Government Auditing Standards, otherwise known as “the Yellow Book.”  The standard will affect all auditors who perform audits of government and nonprofit organizations who receive federal funds, or where application of GAO standards is required by law, regulation or contract.  It does not address the standards applicable to performance audits.

A harmonious working environment is one in which people feel safe, seen, heard, and respected. Critical to maintaining it are that employees have high self-esteem, are treated with respect, and work in a safe, non-violent setting. This course provides practical knowledge and scripts on how to take appropriate action and deal effectively with discriminatory comments, sexual harassment, and threats and acts of violence, such that personal and employer liability is avoided.

You have more to do than time to do it. When you finally find the time, distractions steal it away again. As a leader with multiple layers of demands on your time, how can you possibly get it all done? In this course, I will help you learn practical productivity strategies so you can tame your to do list and multiply your time. It’s just wrong for a to-do list to rule your life. Learn how to take back your time…and your life.

An operational audit is a method of examining how an organization conducts business. It identifies areas where an entity can improve to be more effective and efficient. This course will focus on how to plan and perform operational audits, as well as delivering value-added recommendations as a result.

Many of our clients are moving to one of the seven states with no personal income tax, particularly Florida and Texas. Others may maintain multiple homes with an eye toward eventually establishing residency in a state with no income tax. This course will give you practical tips for your clients seeking to establish residency in a new jurisdiction. Cash-strapped states are increasingly attempting to assess taxpayers who have declared domicile and residency elsewhere, for example in Florida, to maintain their diminishing tax base. Arm your clients with the tools needed to save money by successfully establishing domicile and residency. As a practitioner, you can't afford to be unaware of the latest issues affecting so many relocating baby boomers and others. Avoid that state audit with the information provided in this entertaining webinar.

This course introduces the foundational concepts of artificial intelligence (AI) and AI's relevance to accounting. Participants will explore various AI applications and understand the benefits, challenges, and future trends associated with AI integration in accounting. Case studies of successful AI implementation in accounting firms are included to enhance learning.

Storytelling makes wisdom stick.

What The Big Beautiful Bill Means for You and Your Clients: Breaking Down Key Tax Provisions The “Big Beautiful Bill” is the most significant tax law package since the TCJA, and it’s now law. With dozens of TCJA provisions made permanent and plenty of new rules introduced, this session is packed with critical content for tax professionals. You’ll walk away understanding what’s changed, what’s new, and what to prepare for across individual, business, and estate taxation. Art Werner breaks down key topics like bonus depreciation, enhanced 199A deductions, Trump accounts, SALT cap changes, estate planning, charitable limits, 1099-K thresholds, and much more. He’ll also examine areas with future sunsets, business incentives, and international tax provisions that could impact clients at all income levels. *Please Note: If you need credit reported to the IRS for this IRS-approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com

Seismic changes in tax legislation is currently taking place, and the well-informed tax practitioner will want to attend this four hour program in order to stay abreast of these developments.  This program will cover new court decisions, recent IRS publications, and the latest tax legislation that will impact businesses and individuals.  The remaining time will be spent on IRS procedure and other issues. This course will provide a concise look at the hottest topics affecting every tax practitioner.  **Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.

Financial statements are a window into what is going on in the day-to-day operations of the company. They help us see what the company's strengths and weaknesses are. However, financial statements can often have different messages depending on the user. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Quality management is important.  Every CPA firm that provides audit and other attest services must undergo a third-party quality control review.  This session will provide you with the tips on how to avoid common quality control deficiencies in all services that are subject to peer review.

This course provides a high-level overview of the most important accounting, financial reporting, compliance and audit issues facing nonprofit entities and their accountants. The focus is on explaining the basis behind major issues and trends in executive summary (yet practical) form, enabling professionals to understand the most important aspects of relevant standards, and the basis for any potential changes on the horizon. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Your client database is more than a record of past engagements-it's a goldmine of untapped opportunity. In this practical and forward-thinking session, accounting professionals will learn how to strategically analyze and segment their existing client data to uncover new service opportunities, deepen relationships, and drive sustainable revenue growth. From identifying cross-selling potential to leveraging automation tools for proactive outreach, this webinar will equip firm leaders and client managers with actionable strategies to turn dormant data into dynamic business development. Whether you're a solo practitioner or part of a larger firm, you'll walk away with a roadmap for transforming your client list into a revenue-generating engine. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The procurement function is a critical area of organizations where spend is a top priority. The Controllership function is involved in spend management. It is logical that the Controller should take a role in working with the procurement function. The procurement function may report to various areas within an organization including the Chief Operating Officer (COO), Chief Procurement Officer (CPO), Chief Executive Officer (CEO) and the Chief Financial (CFO) or Accounting Officer (CAO). Regardless of the reporting line of the function, the accounting and controllership functions must have an integral understanding of all processes involved within procurement. This understanding assists the controller and accounting area in properly optimizing and controlling costs associated with the process.  

Why do for profit organizations exist??? To make money!!!!! What a great concept. But if the organization does not have the proper collections and credit procedures in place, they may not be able to access that money. Hence the importance of the credit and collection process. Credit and collections are critical areas for the financial statement controllers. Customer credit is a form of payment that allows small business customers to purchase a product or service before paying for it in full. The process works similarly to the way a credit card does - you procure something and pay it back later. Collections is a term used by a business when referring to money owed to that business by a customer. When a customer does not pay within the terms specified, the amount of the bill becomes past due and is sometimes submitted to a collection agency. The sales and collection process includes business activities related to selling products and services, maintaining customer records, billing customers, and recording payments from customers. It also includes activities necessary to manage accounts receivable, such as aging accounts and authorizing credit.  This course delves into the topics that impact the sales, credit and collections process for management. We discuss strategic steps management can take to ensure their processes are efficient and that they are able to actually collect their revenue.  

All entities are subject to the new expected credit loss model established by recent GAAP.  This course will provide highlights of the latest requirements for measurement, presentation, and disclosure.