CPE Catalog & Events

About the Personal Financial Planning Certificate Program The SECURE Act is the first major legislation to revamp retirement plans in over a decade. The provisions and planning strategies to help your clients avoid unintended tax consequences on their estate and retirement plans have been implemented into this learning 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. The Retirement Planning Certificate Program The Retirement Planning Certificate Program is an informative and engaging learning experience that will enhance your knowledge in retirement planning. Part of the Personal Financial Planning Certificate Program, this certificate program includes six dynamic courses covering critical steps in the retirement planning life cycle, including unique planning for aging and chronically ill clients. This certificate includes the following courses: The Retirement Planning Process Governmental and Employer Retirement Plans Personal Retirement Investments, Income, and Expenses Analyzing Client Retirement Data Creating, Implementing, and Monitoring the Retirement Plan Elder and Special Needs Planning 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.

Having sufficient assets to live a comfortable and secure retirement is one of the concerns that many people face. This concern cannot be resolved without having a solid retirement plan. In this course, we will discuss the fundamentals of IRAs, stating the rules related to contributions and distributions and highlighting the effect of the recent tax law changes on the planning process.

This CPE course can be purchased individually, or as a part of the Fundamentals of Fundamentals of Personal Financial Planning program. Understand the key concepts and potentials concerns related to helping clients plan for their future retirement and financial independence. Understand the basic concept of retirement benefits - its history, the current landscape and what it means for you and your clients today and in the future - by exploring the following topics: Historical and fundamental assumptions from a brief history of the concept of retirement to concepts of realistic goal setting, inflation, life expectancy, investment returns, and creating a spending plan Various types of retirement plans including qualified employer plans, IRAs, and Social Security benefits The regulatory environment, including applicable regulatory bodies and rules With real-life scenarios and practical guidance, understand how the various retirement funding options fit into a client's overall financial goals, so you can develop a comprehensive and practical financial plan for your clients.

New revenue standard 5-step process Gain deep knowledge about the new major standard FASB ASC 606, Revenue from Contracts with Customers. Explore the details of the following five-step process for recognizing revenue: identifying a contract with a customer; determining the performance obligations; determining a transaction price; allocating a transaction price; and recognizing revenue. Special considerations In addition, learn about special considerations such as warranties, licensing, acting as a principal versus an agent, incremental costs of obtaining a contract with a customer, and the extensive disclosure requirements along with a useful summary table. Ground your understanding with practical examples, including industry-specific examples and many disclosure illustrations.

This CPE course is included in the comprehensive Not-for-Profit Certificate I Program. It can also be purchased individually or as a part of the Not-for-Profit Accounting and Financial Reporting track. Not-for-profits (NFPs) frequently receive contributions from individuals, foundations, businesses, other NFPs and government entities. These contributions can come with donor-imposed conditions, restrictions, or both. In this CPE course, you will learn the core principles for recognition and measurement of contributions and have an opportunity to work through real-world scenarios. Topics covered include promises to give, donated goods and services, distinguishing contributions from exchange transactions and conditional contributions from unconditional contributions, performance guarantees, and below-market interest rate loans. Note: As of August 1, 2018, the content of this course has been significantly updated to reflect implementation of FASB Accounting Standards Updates (ASUs) effective for most not-for-profit entities for their next financial reporting period, including those related to financial statement presentation (ASU 2016-14) and revenue recognition (ASU 2014-09 and ASU 2018-08). If you started Not-for-Profit Certificate I prior to July 31, but did not complete it, click here to find out how this and related course updates affect you. If you completed the program prior to July 31 and would like to retake only those courses with significant updates for new standards, click here to learn about the Certificate I Update Pack.

Save when you buy the complete Tax Staff Essentials, Level 3 online bundle. Navigate individual income tax law Sharpen your reviewing skills by examining case studies discussing issues for which additional information from the client may be warranted, and areas of tax law that require additional analysis and information. The course covers Section 199A, the qualified business income deduction, the home office deduction, rental properties, hobby losses, hiring of spouses, depreciation, Section 179 issues, organization and start-up costs and more! This course follows a highly illustrative case study format to increase participant comprehension and retention.

Save when you buy the complete Tax Staff Essentials, Level 4 online bundle. Avoid common errors Partnership tax returns Understand common errors practitioners make in preparing partnership tax returns that are often missed during the review process. Sharpen your reviewer skills by examining case studies and discussing complex LLC and partnership issues often missed by staff tax return preparers. Implement your learning using case studies to increase your comprehension and retention. Gain 5 CPE credits in the tax field of study.

Save when you buy the complete Tax Staff Essentials, Level 3 online bundle. Sharpen your skills! Fine-tune your reviewing abilities by examining case studies of issues that may warrant additional information from the client and areas of tax law where proper treatment requires additional analysis and information. Multiple issues will be discussed, including income, deductions, K-1 reporting, and other complex tax law issues.

Peer Review issues Several engagements continue to fail to comply with the risk assessment standards. Learn about the most pervasive risk assessment issues the Peer Review team has uncovered and how to avoid them in your practice. Common problems and solutions Review the most common problems faced during risk assessment and how to overcome them. Learning Objectives Identify significant elements of the current Enhancing Audit Quality (EAQ) initiative Recall the most recent developments in the Peer review Program Recognize common reviewer feedback items

This video-based CPE course is included in the Not-for-Profit Certificate II Program. It can be purchased individually or as a part of the Not-for-Profit Certificate II - Governance and Assurance track. Like all businesses, not-for-profits (NFPs) live in a world of uncertainty. Identifying and managing risks is an ongoing process used by an NFP's leadership team and its internal and external auditors for informed decision-making. Risks identified during the audit planning process will affect the audit approach and enable auditors to make recommendations. An NFP's leadership team often conducts an internal risk assessment, taking into consideration auditor recommendations, to evaluate risks and develop a response strategy. This CPE course offers you detail-rich examples and a case study that will help you identify, assess, and respond to significant risks within an organization. Included in the course resources is an excerpt from the AICPA Not-for-Profit Entities - Audit and Accounting Guide, as well as a risk summary mapping document that will assist in assessing risk for significant account balances.

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 CFP 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. Risk Management and Insurance Planning Certificate Program The Risk Management and Insurance Planning Certificate Program is an informative and engaging learning experience that will enhance your knowledge in risk management and insurance planning. Part of the Personal Financial Planning Certificate Program, this certificate program includes eight dynamic courses covering critical steps in the risk management and insurance planning process from insurance contracts and annuities to deferred compensation and integrating the business with the owner's personal financial plan. This certificate includes the following courses: The Risk Management Planning Process Insurance Contracts and Needs Analysis Life Insurance Annuities Medical, Disability and Property, and Casualty Group Insurance and Employee Benefits Executive and Deferred Compensation Arrangements Financial Planning with Business Owners 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. 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.

With each new crisis, surviving organizations revise their risk management plans, often modeling situations which look like the one just past. Whatever crisis troubles your organization next, it is not likely to be another pandemic, but may resemble some other crisis from the distant past. Research shows that top performing organizations do no better than their mediocre-performing peers at predicting the next crisis. However, because they have plans in place to handle one possible risk, they are better prepared when a different crisis happens as a result of having important elements of a solution in place. Often well-prepared organizations actually end up better off because the crisis occurred.

This CPE course can be purchased individually, or as a part of the Fundamentals of Personal Financial Planning program. Understand risk management and its role in developing a comprehensive and practical financial plan for your clients. Learn how to help your clients manage risk by analyzing the client's exposure to different types of risk and making reasoned recommendations about how best to respond to those risks. Navigate how to effectively choose among the various methods of addressing risk in order to avoid a catastrophic loss and, through real-life scenarios and practical guidance, gain knowledge of the following topics: The risk management process, starting with basic concepts such as hazard and peril and how the six steps in the risk management process pertain to a personal financial planning engagement Legal elements of insurance contracts, including the principle of indemnity, offer and acceptance, consideration, competent parities, and legal purpose Regulatory environment including professional responsibilities, compensation methods, and insurance company ratings Types of insurance contracts including annuities, life insurance, disability, long-term care, and property and casualty

** Know the risks of blockchain ** This CPE course can be purchased individually, or as a part of the Blockchain Fundamentals for Accounting and Finance Professionals Certificate program. Learn all about the risks and challenges of blockchain so that you are prepared to advise internal or external stakeholders on implementation of blockchain. This CPE self-study course will inform you fully of the potential risks of this technology. Get a complete understanding of blockchain technology.

** Know the risks of blockchain ** This CPE course can be purchased individually, or as a part of the Blockchain Fundamentals for Accounting and Finance Professionals Certificate program. Learn all about the risks and challenges of blockchain so that you are prepared to advise internal or external stakeholders on implementation of blockchain. This CPE self-study course will inform you fully of the potential risks of this technology. Get a complete understanding of blockchain technology.

Leveraging digital transformation to drive value. Discover how robotic process automation (RPA) can transform your tax business by decreasing errors and increasing productivity - freeing you to focus on complex issues, tax planning and business growth. RPA can improve the overall efficiency and system security of your tax practice leading to increased profitability and reduced firm risk. Empower yourself by learning about the tools you need to implement RPA in your firm and to educate clients on the benefits of RPA. This CPE self-study course, designed specifically for accounting and tax professionals worldwide, will cover how RPA can be implemented to decrease errors and increase productivity within the tax function. In this course, you will learn to: Identify steps in the tax preparation processes that lend themselves to automation Discover how automation can transform your tax business, freeing you to focus on complex issues, tax planning and business growth. RPA will affect the overall efficiency of the tax practice by increasing profitability, supporting business growth, and reducing firm risk. A recent report by the AICPA found that CPA firms hired 11% more non-accounting graduates in 2018 compared to 2016. "Increased demand for technology skills is shifting the accounting firm hiring model. This is leading to more non-accounting graduates being hired," said Barry Melancon, AICPA president and CEO, and CEO of the Association of International Certified Professional Accountants. Given the shortage of talent to meet this growing demand for technology skills, there is a unique opportunity for accounting professionals to expand their skills to meet this need. This course will help you identify the areas where RPA can be beneficial and understand how it can be implemented in your firm. Additionally, you will be able to educate your clients on the benefits of RPA.

A detailed analysis of the calculations related to determining an S shareholder's tax basis for S corporation shares and loans. Learn how to use the Form 1120S, Schedule K-1 information for basis determination. An illustrative example demonstrates how the process works, as well as the many potential pitfalls.

Unlock SEC filings Get the expertise and knowledge all practitioners need to excel as a preparer or reviewer of SEC filings. Participants will: Get hands-on experience preparing annual reports, quarterly reports, current reports, and proxy statements in compliance with SEC requirements. Learn to prepare or review financial statements and their related disclosures. Participants will receive the foundation needed to succeed in this arena. This course provides CPE credit in the Accounting (1.5) field of study.

This course will walk you through a SOC 2 report, giving you enhanced knowledge of essential information for preparing or reviewing SOC 2 reports. Get comfortable with SOC 2 reports. Avoid potential pitfalls. For service auditors and user entities new to SOC 2 reporting, not understanding the report contents can result in reporting deficiencies or inappropriate identification of key information. How will this course benefit you? This CPE self-study course presents the contents of each section of a SOC 2 report, highlighting key items of interest.As a user or user auditor, you will be better able to identify pertinent information that affects your organization or audit work. And as a service provider or service auditor, you will be better able to recognize what users are looking for and meet the requirements of SSAE No. 18. Why take this course? Take this course as an introduction to SOC 2 reporting, to strengthen your foundational knowledge as you perform SOC 2 examinations as a service auditor or as you review SOC 2 reports as a user entity or user auditor.

This certificate program can be purchased as a bundle with the Cybersecurity Advisory Certificate Program. The state of cyber-threats and the measures against them Cybersecurity threats are escalating, unnerving the boards of directors, managers, investors and other stakeholders of organizations of all sizes - whether public or private. The result? Your clients are under pressure to demonstrate that they are managing threats. And that they have effective processes and controls in place to detect, respond to, mitigate and recover from cybersecurity events. The framework for cybersecurity attestation SOC for Cybersecurity meets a growing business need for attestation. It's a solution that builds upon the accounting profession's experience in auditing system and organization controls. For clients whose cybersecurity risk management programs are mature, an independent CPA can perform an examination and express an expert opinion: Is the program accurately described? Are the controls effective? Your opportunity as a cybersecurity adviser This self-study certificate helps you understand how to perform SOC for Cybersecurity attestation examinations using the AICPA's new cybersecurity risk management reporting framework. As a certificate recipient, you'll be among the first to showcase your knowledge about the AICPA's profession-wide approach to cybersecurity. Our family of tech-specific certificates Get the bigger story on cybersecurity, plus other certificates for accountants and finance professionals. Free eBook with purchase Reporting on an Entity's Cybersecurity Risk Management Program and Controls - Attestation Guide is included (an $89 value) and will automatically be added to your cart when you purchase this certificate. Created by the AICPA, this authoritative guide provides interpretive guidance to enable CPAs to examine and report on an entity's cybersecurity risk management program and controls within that program. The guide delivers a framework designed to provide stakeholders with useful, credible information about the effectiveness of an entity's cybersecurity efforts. Digital badges: Your professional distinction After you complete the three-part webcast series, you will be awarded a certificate in the form of a digital badge. Proudly display it anywhere on the internet - a personal blog, a social site such as LinkedIn, Facebook or Twitter, Open Badges, a bio page on a company website or your email signature ;