CPE Catalog & Events

Audit Risk Assessment in Plain English, is a 2 hour webcast highlighting the AICPA’s clarified risk assessment standards, along with a new Statement on Auditing Standard (SAS 145) related to understanding the entity, the entity’s environment, the entity’s internal controls, and assessing the risks of material misstatement.  This session will attempt to simplify the requirements using common sense examples and language.

This course addresses the most recent legislative and regulatory developments impacting business taxpayers, with a focus on important OBBBA 2025 provisions, rules and concepts to apply when preparing client returns.   *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 terri.storer@acpen.com  

Understanding how to effectively audit prepaid expenses is a key skill for audit staff. This course provides a comprehensive overview of the fundamentals, including the applicable audit assertions and common risks and threats associated with the prepaid expense balance. Participants will learn how to perform substantive auditing procedures to ensure accuracy and reliability, with guidance on applying these techniques to real-world scenarios. Designed to enhance practical knowledge, this session equips auditors with the tools and confidence needed to navigate prepaid expense audits with proficiency.

When do they exist and how to report them? This program will provide a detailed analysis of the real estate professional passive activity rules, including forms reporting examples, and integrates those rules with when real estate is considered a "business" under the Section 199A flow-through entity deduction.   *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 terri.storer@acpen.com  

By the nature of our work and training, financial professionals have more personal finance knowledge than the general population. However, sometimes we spend so much time planning our company's future that we neglect or defer taking steps to build our own personal net worth. If you are dissatisfied about the speed that you are accumulating savings, this session will help put you on the right track. Even if you are meeting your goals, this session will provide insights and ideas which will add to and reinforce what you may already be doing.

Where technology meets transformation! Digital Evolution Summit November 16–17, 2026 Margaritaville Hollywood Beach Resort | Hollywood, Florida  Industry giants FICPA, Karbon and Aider are launching the Digital Evolution Summit on Nov. 16-17 to disrupt traditional accounting and propel you and your firm into a tech-first future. The accounting profession is at a turning point. AI, automation, and evolving client expectations are transforming how work gets done — and how to adapt and thrive in a tech-driven environment.  Understand what an AI powered firm really looks like. This is not a look ahead . . . it’s what’s already happening.  This inaugural event is built to disrupt traditional accounting and propel you and your firm into a tech-first future. How You Will Benefit Stay Ahead of AI Disruption - Understand how AI is actively reshaping accounting, advisory and client service models   Practical, Real-World Applications - Walk away with tools, frameworks and strategies you can implement immediately   Elevate Your Firm or Organization - Learn how to streamline operations, improve margins and enhance client experiences   Network with Industry Leaders & Exhibitors - Engage with innovative solution providers and explore tools that can transform your workflow   Connect with Like-Minded Professionals - Build meaningful relationships with peers who are navigating the same challenges.   Exclusive Insights from Industry Leaders - Hear directly from pioneers in accounting technology who are building and using tech.  Register today for future-ready strategies; in-person learning, collaboration and innovation; and the knowledge to lead change within your organization.  Earn your Ethics CPE on Nov. 17 Earning your ethics CPE has never been easier. Created with the DBPR and approved by the Board of Accountancy, “FICPA Ethics: Protecting the Integrity of the Florida CPAs,” is being offered in-person on Nov. 17. Earn up to 4 hours of CPE when you attend as part of DES or as a standalone option (call in to register for standalone ethics) CPE Credit: This group-live (non-self-study) program is designed to qualify for CPE credit under the CPE Guidelines established by the Florida Board of Accountancy under the FL DBPR. FICPA Members save even more. Not a member? Join today at ficpa.org/JoinToday.   Social Media  Follow the FICPA on Linked in, Facebook, Instagram and X and share news about this conference using the hashtag #FICPADES   Cancellation Policy   We love to see you commit to the Digital Evolution Summit early, but know sometimes life forces schedules to change. If that happens, you have options. Please let our member services team know which option you select below:   Receive a full refund to your original payment method, transfer your balance to a future event, or place money on account by canceling before Oct 16, 2026. Call or email MSC at msc@ficpa.org or call 850-224-2727.   Receive a partial refund to your original payment method, transfer your balance to a future event, or place money on account, minus the event cancellation fee of $150 by canceling on or after Oct 16, 2026. Call or email MSC at msc@ficpa.org or call 850-224-2727. Please review the FICPA CPE Policies for additional information: CPE Policies  

Where technology meets transformation! Digital Evolution Summit LivestreamNovember 16–17, 2026  Industry giants FICPA, Karbon and Aider are launching the Digital Evolution Summit on Nov. 16-17 to disrupt traditional accounting and propel you and your firm into a tech-first future. The accounting profession is at a turning point. AI, automation, and evolving client expectations are transforming how work gets done — and how to adapt and thrive in a tech-driven environment.  Understand what an AI powered firm really looks like. This is not a look ahead . . . it’s what’s already happening.  This inaugural event is built to disrupt traditional accounting and propel you and your firm into a tech-first future. How You Will Benefit Stay Ahead of AI Disruption - Understand how AI is actively reshaping accounting, advisory and client service models   Practical, Real-World Applications - Walk away with tools, frameworks and strategies you can implement immediately   Elevate Your Firm or Organization - Learn how to streamline operations, improve margins and enhance client experiences     Exclusive Insights from Industry Leaders - Hear directly from pioneers in accounting technology who are building and using tech.  Register today for future-ready strategies, virtual learning, and the knowledge to lead change within your organization.  CPE Credit: This group-live (non-self-study) program is designed to qualify for CPE credit under the CPE Guidelines established by the Florida Board of Accountancy under the FL DBPR. FICPA Members save even more. Not a member? Join today at ficpa.org/JoinToday.   Social Media  Follow the FICPA on Linked in, Facebook, Instagram and X and share news about this conference using the hashtag #FICPADES   Cancellation Policy   We love to see you commit to the Digital Evolution Summit Livestream early, but know sometimes life forces schedules to change. If that happens, you have options. Please let our member services team know which option you select below:   Receive a full refund to your original payment method, transfer your balance to a future event, or place money on account by canceling before Nov 9, 2026. Call or email MSC at msc@ficpa.org or call 850-224-2727.   Receive a partial refund to your original payment method, transfer your balance to a future event, or place money on account, minus the event cancellation fee of $55 by canceling on or after Nov 9, 2026. Call or email MSC at msc@ficpa.org or call 850-224-2727. Please review the FICPA CPE Policies for additional information: CPE Policies

This Florida Board of Accountancy-approved ethics course, developed by the Florida Institute of CPAs (FICPA), provides CPAs with a comprehensive understanding of their ethical and professional responsibilities. Designed for CPAs in various professional roles and industries, this course explores ethical principles, regulatory requirements and emerging issues affecting the profession. Participants will gain insight into the Florida Statutes (Chapters 455 & 473) and Florida Administrative Code (FAC) (61H1), AICPA’s Code of Professional Conduct and general ethical behavior.  The course includes discussions on professional integrity, independence, objectivity, conflicts of interest fraud detection and prevention, compliance requirements, and equipping CPAs with the knowledge needed to navigate ethical dilemmas while maintaining public trust. This course meets the biennial ethics CPE requirement for Florida licensed CPA’s.

Information becomes influential when it is structured. In this 1-CPE session (Professional Development), participants explore narrative frameworks presented in the course materials, including situation-complication-resolution and hero-based narrative arcs. Using business-oriented examples, the session demonstrates how structured storytelling enhances clarity and impact without sacrificing rigor. Participants will examine how to define context, introduce tension, present evidence, and guide audiences toward resolution. The emphasis is on logical flow and disciplined narrative construction rather than dramatization. The course concludes with application of a structured storytelling model to a professional scenario. 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 will address recent tax legislation, rules, and developments related to capitalization and depreciation; Section 179 and 168(k) 100 % bonus deduction; Depreciation of automobiles, including new luxury auto limits; ADS depreciation for electing farm and real estate business.   *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 terri.storer@acpen.com    

Nonprofit entities and governmental entities have a high degree of public accountability. This course will examine the most common fraud schemes and provide multiple examples of how to prevent or detect these schemes.

Indirect costs are an important aspect of obtaining full cost recovery on grants and cooperative agreements. An indirect rate is a mechanism for recovering allocable indirect costs. Have you struggled to understand how indirect rates work? We will show you Uniform Guidance theory and the mechanical aspects of how indirect rates are constructed. This session will cover the two of the most widely used indirect cost rate proposal templates to obtain Negotiated Indirect Cost Rate Agreements (NICRA) for both the U.S. Department of Health and Human Services (HHS) and U.S. Department of Interior (DOI). We will address: • Fringe and indirect rate examples, • The power of an indirect rate multiplier, • What is an ideal indirect rate, • Mandatory requirements for constructing an indirect rate, • The importance of the Statement of Functional Expense, and • Understanding the HHS and DOI model templates.

Conflict is often avoided, or dealt with in a passive manner. When ignored, conflict often escalates and can become polarizing. In this session, participants will gain insights for enhancing their natural responses to conflict, learn healthy communication styles, and build constructive behaviors to manage conflict. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

This program addresses the most recent developments impacting partnerships operating as LLCs, with a focus on legislative, administrative, and tax form changes. Emphasis will be placed on partners "tax basis" capital accounts, now required for tax form reporting. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The most pressing tax matters affecting individuals, estates, and trusts With so many tax developments that come up during the year, it's hard to stay on top of every salient issue. In this all-new course, you'll review a tailored list of updates highlighting the most pertinent issues affecting individuals, estates, and trusts from the past year, including relevant regulatory updates related to H.R. 1, commonly referred to as OBBBA. Matters that specifically affect tax practitioners (such as changes in the tax regulatory environment) are also covered. Topics include: Inflation adjustments U.S. Tax Court cases Regulatory and sub-regulatory guidance Insights to study before, during, and after tax season Materials inform you of the latest legal and regulatory tax matters affecting individuals, estates, and trusts, helping you effectively complete tax planning and compliance engagements. Course materials point out tax planning opportunities and provide practice tips to help you serve clients with confidence.

Probably one of the greatest conflicts in an organization is determining which is more important: compliance or customer service. This program digs deeply into the issue and prepares the finance professional to achieve high levels of compliance and customer service in the department and in the entire organization. We will examine both disciplines from an analytical standpoint, proving why they are necessary for both for-profit and nonprofit organizations to achieve success.

Auditing not-for-profits isn't the same as auditing for-profits, so why treat them alike? This course gives you the tools to recognize what makes not-for-profits unique and shows you how to incorporate those differences into your audit approach. With practical insights and 20 focused exercises, you'll learn how to plan and perform not-for-profit audits more effectively, efficiently, and with greater confidence.

This course covers recently issued standards from the AICPA Auditing Standards Board and AICPA Accounting and Review Services Committee including the new Quality Management Standards. The session will highlight projects in progress at the Public Company Accounting Oversight Board, and International Auditing and Assurance Standards Board. The course will also recap recent changes and present common peer review findings and best practices to improve practice quality. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

With the increasing complexity and ever-changing nature of tax laws and issues, today’s accountant needs a one-day update course focusing on business income tax issues with an emphasis of newly enacted income tax legislation. This comprehensive class will not only review the current Federal business income tax laws but will also update tax return preparers of new tax forms, changes to existing tax forms, as well as tax planning opportunities and pitfalls. This is a “must-attend” course for all tax practitioners who want to be up to speed quickly and have a successful Federal business income tax filing season.   *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 terri.storer@acpen.com    

Recent new auditing standards are designed to improve overall audit quality. The course will address the most common misapplied audit concepts in planning and performing effective and efficient financial statement audits. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.