CPE Catalog & Events

Preparing GAAP financial statements can be treacherous. GAAP has become so voluminous and complex that it is easy to overlook accounting, reporting and disclosure requirements, potentially affecting the accountants' liability. Nonpublic entities, however, are not necessarily required to apply GAAP, and there are less complex financial reporting frameworks that may be much easier to apply without sacrificing the quality of financial reporting. Even when using GAAP, the less complicated business entity may find that numerous requirements, including disclosures, need to be more relevant to users of their financial statements, may not be material to users, and often overshadow the most pertinent information. This course will present alternative accounting frameworks that may be more suitable for the more straightforward business entity, including income tax basis and the modified cash basis of accounting. We will also discuss approaches to GAAP, including developing disclosure checklists unique to each set of financial statements, identifying when disclosures may be omitted or complex accounting approaches may be avoided, and how to document those decisions to minimize adverse effects. When the cost of financial reporting to the small business enterprise exceeds the benefits, entities will lose the motivation to issue financial statements that conform with GAAP, and both the business entities and the related capital markets suffer. This course provides alternatives that help alleviate that dilemma.

Transfer taxes, such as the estate, gift, and generation-skipping transfer tax, create a drag on the accumulation of wealth over a family's generations. However, with the One Big Beautiful Bill's continuation of the high gift and estate tax exclusion amounts for the foreseeable future, advisers have the opportunity to create trusts that extend through the grandchildren's generation. This course examines the generation-skipping transfer (GST) tax and how it is designed to discourage avoidance of the estate and gift tax by families. Randy Gardner explores: GST tax terminology, how the GST tax is calculated, ways to avoid the GST tax, and how to design a dynasty trust to pass property from generation to generation. 

The title "Chief Financial Officer" is not an accurate description for what many financial managers do because the word "chief" implies the company has more than one degreed accountant. This seminar covers four major topics of importance to the financial manager who must do it all. We have designed Only Financial Officer 3.0 to give financial managers in small to medium-sized companies the high-level skills needed to act as a member of top management.

This course provides a concise overview of agentic artificial intelligence and its emerging role in audit and assurance. Participants will examine how AI agents differ from traditional generative AI by planning tasks, using software tools, taking actions, and completing multi-step workflows with limited human intervention. The course explores current audit applications, including substantive procedures, confirmations, risk assessment, disclosure testing, and continuous monitoring, while addressing new risks involving autonomy, permissions, prompt injection, multi-agent systems, and accountability. Participants will also examine regulatory developments, professional standards, controls, evidence requirements, ethics, liability, and the strategic implications of agentic AI for audit firms. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

What you need to know about the lessee and lessor accounting models This course explains the lessee accounting model, including Lease and non-lease components Lease classification Amortization of the right-of-use asset Interest on the lease liability This course also explains the lessor accounting model, including Transfer of risk Profit recognition Collectibility Included in this course are detailed and illustrated examples with amortization tables and journal entries.

Advisors often ask clarifying questions as they increasingly gain an understanding of new and existing tax laws that govern IRAs. Some provisions see more questions than others due to their complexity, popularity, and level of impact on tax benefits. This course focuses on the top 20 of these questions and on SECURE Act 1.0, SECURE Act 2.0, and other hot topics. This course aims to help the advisor provide clients with the correct responses based on their IRA profiles.

The taxation of real estate is tricky. Taxpayers can own real estate in a number of different ways, including direct and indirect investments. There are numerous exceptions to being classified as a rental activity. How do you know if someone is a real estate professional? In this course, we will explore all these issues and many more. Through real-world examples and discussion, this course will delve into exceptions to rental status, qualifications for material participation, and requirements for active status. Additionally, we will cover the QBI and Section 1237 safe harbors and touch on some planning ideas related to depreciation recapture.

Many accounting and finance practitioners have had difficulty understanding and applying the One Big Beautiful Bill Act (OBBBA). Accounting and finance practitioners are still confused and challenged by many of the new and extended tax provisions that the OBBBA delivered. Mastering these crucial provisions requires multiple exposures to these challenging tax changes. This program is a four-hour review and analysis of the most important changes from the OBBBA that impact both individual and business taxpayers. This course affords accounting and finance practitioners an opportunity to gain a broader, deeper understanding of this wide-ranging set of new tax rules, to grasp what is new and what is a continuance of prior rules, and to develop deeper planning insights into the many changes that the OBBBA contains. To the extent that the Treasury has provided guidance relating to OBBBA changes, we will discuss that guidance. We will also point out areas where Treasury guidance would be useful and areas where guidance is expected.

Positive client relationships require work. Miscommunication, unrealistic expectations, and differing personality styles may strain a client's relationship with professional advisors. Fortunately, there are tested strategies that foster and strengthen client relationships. Creating appropriate boundaries early on is one of many effective strategies that can help. This course explores actions accounting and finance professionals can take to create and grow their client relationships. This webinar provides actionable insights on how to engage new and old clients alike. Strained client relationships can harm both the client and the firm's profitability. Yet automation, for example, allows some firms to remain more engaged while others miss the mark. There is a science underlying client retention that involves understanding the client journey, ensuring consistent client interactions, and equipping employees with the tools needed to satisfy client needs. Understanding these skills should help you protect the relationships that sustain your business.

Even though the current transfer tax exemption is extremely high to the point that few decedents have a federal estate tax liability, administering an estate is a burden for many family members. In many cases, the family members will look to their professional advisors for help in estate planning and administering an estate. The purpose of this program is to discuss those issues that practitioners with clients involved in estate planning administration need to know to advise those clients. Lack of planning and preparedness in estate issues can cost the heirs time and money upon a decedent's death.

By the time a client calls you about suspected fraud, the clock is already running: records can be altered, evidence can vanish, and every day of delay weakens your case. If your practice touches QuickBooks Online, you need to know how to move fast and correctly. This course walks you through exactly that, from scoping the engagement and preserving the file before anything changes, to gaining access when someone tries to block you. You'll master the Audit Log to recover deleted and voided transactions, examine reconciliation history and bank feeds for tampering, and use Reclass to isolate suspicious activity - the same techniques a trained investigator relies on. You'll also learn to cross-match vendors and employees for shell-vendor and ghost-employee schemes, trace lapping on the revenue side, and spot the AP red flags that confirm what you suspected all along 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 explores recurring PCAOB inspection themes related to Information Technology General Controls and explains why certain ITGC audit approaches consistently raise concerns. Rather than focusing on individual deficiencies, the course examines inspection patterns tied to evidence quality, professional skepticism, control clarity, scoping decisions, SOC reliance, and reviewer judgment. Participants will gain insight into how inspectors evaluate ITGC workpapers and how recurring signals of weak documentation or unsupported assumptions increase inspection risk. Understanding these themes strengthens audit defensibility and improves overall ITGC execution. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Compliance with standards Do you perform preparation, compilation, or review engagements? Staying in compliance with all professional standards surrounding engagements performed in accordance with Statements on Standards for Accounting and Review Services (SSARSs) is essential to your engagements. You'll gain insight into how to perform these engagements in accordance with the relevant guidance. Building a foundation for successful engagements You'll cover several key topics to help you complete preparation, compilation, or review engagements successfully and compliantly. Topics covered include: Frameworks, objectives, and general principles Standards and guidance Documentation

This session provides insights for enhancing the preparation and utilization of budgets. Seasoned accountants will benefit from a refreshed awareness of popular techniques. Budding financial professionals will obtain novel insight regarding fundamental budgeting concepts. All participants will develop an appreciation for the holistic nature of budgeting as an integral tool for planning and control. 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 provides a concise overview of advanced, real-world applications of Claude Cowork, focusing on how accountants can operationalize agentic AI within complex financial workflows. Moving beyond foundational concepts, this session explores how AI plugins, structured workflows, and integrated data environments elevate Cowork from a capable assistant into a specialized accounting partner. Participants will examine high-impact use cases such as variance analysis, invoice automation, and board-level reporting, while learning how to embed domain intelligence through the Finance Plugin and firm-specific customization. A central theme of the course is the application of the Sparring Partner Protocol, enabling accountants to rigorously validate, challenge, and enhance AI-generated outputs. The session emphasizes that while AI can execute 70-80% of the work, professional judgment, verification, and strategic interpretation remain essential. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

When clients ask questions about the impact of new tax legislation embodied in OBBBA, it is important that accounting and finance practitioners can reply with accurate and relevant planning strategies. This program prepares accounting and finance practitioners with the knowledge and insights to help their clients apply the new law to their advantage. This program is an introduction and review of some of these critical changes and their impact on individual and business taxpayers. By taking this program, accounting and finance practitioners will have a broader, deeper understanding of many of the OBBBA changes that impact their clients. This course is a two-hour review and analysis of what we consider some of the most important changes from the OBBBA impacting clients and perhaps their businesses.

Since its inception nearly 30 years ago, many have continued to struggle with applying the current model for accounting for income taxes, ASC 740. But this does not have to be you. This course will provide you with the basic knowledge necessary to understand the complexities of this challenging topic. Through discussions and the use of exercises, this course will analyze the authoritative literature to provide a thorough understanding of such topics as deferred taxes, income tax expense, uncertain tax positions, and other classification and disclosure requirements. We will also explore some specialized areas of income tax accounting, such as intraperiod allocations of income tax expense, global minimum tax developments, and the financial reporting impact of the One Big Beautiful Bill Act (OBBBA) signed into law in July 2025, and review finalized and emerging updates to ASC 740, including expanded disclosure requirements under ASU 2023-09. In summary, this course is the place to be to enhance your accounting for income taxes IQ.

Designed as an all-you-need-to-know update for accounting, auditing, and attestation practitioners at all levels in public accounting and industry, this course provides a comprehensive review of recent standard-setting and rulemaking activities of the Financial Accounting Standards Board (FASB), American Institute of Certified Public Accountants (AICPA), Public Company Accounting Oversight Board (PCAOB), and Securities and Exchange Commission (SEC). On the financial accounting front, we will cover the FASB's Post-Implementation Review (PIR) report released in late 2025 for lease accounting under ASC 842 and discuss the best practices in applying the standard and identifying any ongoing issues practitioners are experiencing with applying the standard. We will also discuss the more than a dozen ASUs the FASB has issued since the beginning of 2024 and into 2026 covering government grants, derivatives and financial instruments, practical expedients for credit losses under ASC 326, and expense disaggregation on the income statement. Our focus on AICPA standards includes a detailed discussion of revamped AICPA quality management standards. The AICPA updated and modernized the standards by issuing Statement on Quality Management Standards 1, 2, and 3 (SQMS 1, SQMS 2, and SQMS 3, respectively), SSARS No. 26, and SAS 146, Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards (SAS 146). These standards, now effective as of December 15, 2025, modernize quality management standards to reflect an increased focus on risk assessment, technology use, and the presence of outside experts on engagements. We will also discuss AICPA's proposed SAS, The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements, intended to supersede AU-C section 240. We will also cover new rules impacting public company audits and present case studies on recent fraudulent accounting stories and best practices for detecting and preventing such frauds. In summary, the course is your go-to source for all things A&A and will prepare you for your upcoming engagements throughout the rest of the year.

SQMS No. 2, Engagement Quality Reviews, sets out requirements and guidance for firms to conduct an engagement quality (EQ) review. The standard also addresses the qualifications, eligibility, responsibilities, and appointment of an EQ reviewer. The predecessor standard, SQCS No. 8, combined quality control policies with the engagement quality control review. SQMS No. 2 was issued separately to highlight the importance of the EQ review within a firm's system of quality management. SQMS No. 2 formalizes and strengthens the review process through clarified guidance and enhanced documentation requirements. It also distinguishes the responsibilities of the firm from those of the EQR reviewer, ensuring greater accountability and transparency.

The IRS defines the "gig economy" as people earning income providing on-demand work, services, or goods on either a part-time or full-time basis. The economic times we live in are changing, and accounting and finance professionals must learn how the rules apply in this new gig economy. The tax rules that apply to gig workers challenge traditional ideas of who is an employee and who is an independent contractor, and accounting and finance professionals must have the knowledge to make this determination. This program addresses federal and state tax issues accounting and finance professionals must address with clients and their own workers.