CPE Catalog & Events

This course is a continuation of discussion over Step One in the revenue recognition process of Identify the Contract. Specifically, this session delves further into the considerations surrounding contract modifications, change orders, unpriced change orders, cancelations, non-finalized changes and accounting treatment when a contract does not exist.

As discussed in the Association of Certified Fraud Examiners’ Occupational Fraud 2022: A Report to the Nations, 86% of all frauds are misappropriation of assets.  Why is the misappropriation of assets so large?  Because there as so many of them it creates many, many opportunities.  And the asset which is stolen the most?  CASH!  Because it’s easy to conceal and you don’t have to convert it.  During this presentation, the many, many different ways to misappropriate (steal) assets and which assets (besides cash) are most subject to misappropriation are discussed as well as how to recognize such and more importantly, how easy it is to prevent it!

The Inflation Reduction Act of 2022 called for delivering nearly $80 billion to the IRS over 10 years to allow the IRS to purchase new technology and hire employees. This funding would have provided the IRS with new equipment and new employees, possibly to handle more audits, many of them involving very complex tax issues. The Trump Administration has reversed this with prospects for a reduction in IRS employees and less money to fund the purchase and development of new software. This program discusses the current state of IRS audits. Trump administration changes will of course have enormous impacts on these audits going forward.

The cost of fraud, dearly paid by governments and nonprofits, is too severe to not learn from past experiences. This course examines real-world fraud cases to uncover the lessons they provide and translate them into practical, preventive controls. Using a highly illustrative and innovative format, the course engages participants with over 15 focused exercises designed to build a strong working knowledge of fraud risks and effective anti-fraud controls. Whether you are an auditor or an industry professional, you'll gain actionable strategies to strengthen oversight, reduce vulnerabilities, and safeguard your organization.

In a recent Gallup study, 50% of respondents quit because of their manager, which makes your managers and supervisors your company's first line of defense against costly turnover. This program looks at management from a broad perspective and then drills down into key skills needed to manage effectively.

For CFOs and Controllers, the emergence of regulatory, fiscal, and monetary policy directly impacting their organizations' costs, competitiveness, and financing options, are causing them to understand the effect of shocks well outside of their control. The Dodd-Frank Act, health care reform, shortfalls in Social Security, unfunded pension liabilities, and deficit spending will all be explored relative to their impact on the CFO/Controller and your organization.

This highly informative course comprehensively covers all the latest tax law developments. The focus is on individual taxation and discussion of the planning opportunities practitioners need to understand to help clients respond effectively. You will come away from the course with the up-to-date knowledge to educate your individual tax clients and implement tax-saving ideas that will serve their ever-evolving needs. This course is continually updated to reflect enacted legislation. Please Note: Due to content overlap, it is recommended that this course NOT be taken together with BFTU.

This course delivers a comprehensive, practitioner-focused analysis of 401(k) plans, emphasizing rules, planning opportunities, and common execution risks faced by employees, executives, and business owners. Participants will develop a detailed understanding of plan mechanics, contribution limits, testing requirements, and timing rules, with particular attention to avoiding overfunding, coordinating multiple plans, and maximizing employer benefits. The course examines employee and employer contribution structures, including elective deferrals, catch-up contributions, after-tax contributions, matching and profit-sharing formulas, and special coordination issues for executives, multiple employers, and solo 401(k) plans. Participants learn how to identify and implement advanced strategies such as Roth vs. traditional optimization, mega Roth planning, in-plan conversions, and effective use of employer stock through net unrealized appreciation (NUA). Distribution planning is a core focus, including tax treatment, early distribution penalties, rollover mechanics, and basis tracking across pre-tax, Roth, and after-tax sources. The course emphasizes practical decision-making when evaluating lump sum vs. annuity options, executing rollovers correctly, managing withholding and tax payments, and applying penalty exceptions. Special scenarios, including inherited 401(k) accounts, trust beneficiaries, and Roth-specific timing rules, are also addressed.

Years of growth in a retirement account can be wiped out by one mistake. As such, retirement account owners and their advisors should take care to ensure that IRAs are operated in compliance with the governing regulations. This includes ensuring that distributions are handled properly, and that movement of retirement assets, including between IRAs and employer plans, does not violate the limitations that apply.

Specifically designed for preparation, compilation, and review practitioners, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation, compilation, and review engagements. You will learn the ins and outs of applying SSARS No. 21, Clarification and Recodification, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-26 by the ARSC. In addition to SSARS 26, the entire suite of quality management standards is discussed. However, knowing the standards is not enough. You need to be able to effectively apply them. To support this, the course will review recent peer review feedback on SSARS engagements, providing insights on how to successfully apply this guidance. Not only will this course bring you up to date on SSARS requirements and guidance, but more importantly, it will provide you with practical examples and illustrations to help you effectively and efficiently perform these types of engagements. This course is intended to be your go-to reference for training your staff and managing your SSARS No. 21-26 services in compliance with professional, ethical, and technical requirements.

What makes a business valuable? Who determines value? What are the key factors that make businesses valuable? In this course, we explore the different ways to value a business. We will apply foundational valuation and corporate finance concepts to real world examples in an effort to see what makes up an investment's price.

With the AICPA's heightened focus on enhancing audit quality, increased oversight of the peer review process and the auditor's overall responsibility to provide high quality services, the focus on compliance with professional standards has never been greater. Add to that the requirement to implement the revised risk assessment standards (SAS 145) and it's easy to see why it's more important than ever to ensure that auditors have a good understanding of the requirements and comply with documentation standards. Recent peer reviews have indicated that auditors are often failing to perform and/or document certain critical components of an audit such as the auditor's assessment of risk and linking the results of the assessment to substantive procedures performed. In addition, auditors are not adequately documenting their consideration of fraud, expectations in analytical procedures and the appropriate level of work needed to understand an entity's internal control. Firms were required to implement the AICPA's Revised Quality Management Standards by December 15, 2025. And the firm's evaluation of the System of Quality Management is required within one year after that. This is not just a matter of tweaking the firm's existing QM document, the standard requires a risk assessment process to identify risk and there are new quality objectives that are specified in SQMS 1-3. The AICPA further issued a SAS, SSARS and SSAE that set forth requirements for quality at the engagement level. The objective of the course is to provide the insights necessary to help auditors and accountants improve not just the quality of their work but also the perception of the accounting profession as a whole. We will focus on the most significant items resulting in deficiencies identified in the peer review process. We will also discuss the applicable audit standards, documentation requirements, and best practices. We will address the new QM standards.

With all the planning, procedures, and reporting involved in a single audit, sometimes things can slip through the cracks. But what if the thing that slips through is fraud? Compiled from news releases, court records, and the thrilling annals of the Federal Audit Clearinghouse, this course tells the tale of seven real-world frauds that seemingly dodged detection in the single audit process. Leveraging the incredible gift of hindsight, this course is designed to raise your awareness and sharpen your focus on the potential for fraud in single audits!

*** CPE SAVINGS CODES DO NOT APPLY TO STAFF TRAININGS ***This 2-hour mini course highlights leadership skills and situations that are common for managers. Participants will be encouraged to examine and challenge their beliefs and approaches to managing and leading people. Leading Others - Coaching & Developing Staff - prioritizing the coaching and development of staff in a post-pandemic work environment, including delegation for development, effective feedback, and managing virtual employees. Building Leadership Communication Skills - strategies to influence and lead others through effective communication in both individual and group settings. All of AHI's multi-day courses rely on live participant engagement. For this 2-hr. course, we encourage you to have a working webcam and microphone to take advantage of a live discussion leader and participant interaction.

Individual tax planning strategies for 2026 and beyond will take their cue from the many tax advantageous tax law changes enacted in the One Big Beautiful Bill Act (OBBBA). Many of the OBBBA changes are very favorable to individual taxpayers. Taxpayers and their clients now have the opportunity to utilize these new planning strategies. Tax practitioners must know about these new changes and the planning strategies associated with them to maximize the advantages to their clients. This program will cover tax changes from 2025 that impact individuals and provide individuals with significant tax reduction opportunities for 2026.

This course offers a comprehensive analysis of the evolving rules surrounding depreciation, amortization, and property transactions, incorporating the latest inflation adjustments and technical corrections. It offers practical guidance through real-world examples and case studies to clarify complex rules and help professionals stay compliant and informed amid ongoing change.

In today's fast-paced environment, keeping up with the latest accounting and auditing requirements for governments and nonprofits can be challenging, but this course makes it easier! Designed to save you time and effort, this comprehensive update provides clear explanations of the most important developments affecting governments and nonprofits. Using a highly illustrative and innovative format, the course features over 25 focused exercises to strengthen your working knowledge and ensure you leave prepared to apply the latest accounting and auditing standards with confidence.

This year practitioners need to keep abreast of tax changes affecting pass-through entities used by their business clients and employers, and this enlightening course delivers that information. You will learn invaluable strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. In addition, this course will discuss current trends and emerging issues, helping practitioners stay informed about relevant and significant topics that may impact their clients. Continually updated to reflect enacted legislation.

Cash flow management is often the most important task of any CFO or financial leader. Regardless of whether one works in start-ups or established companies, non-profit or for-profit entities, cash flow makes our organizations run. Have you ever wondered whether you are optimizing your company's cash flow? In this course, we will explore how to improve your company's cash flow using analysis and financial theories in the context of real-world situations.

Isn't it time you learned how to unlock the full potential of Microsoft 365 and take advantage of critical features available in your Microsoft 365 subscription" In this session, you will learn to use tools such as Teams, Planner, Power Automate, and others to enhance productivity and efficiency.