CPE Catalog & Events

This CPE course can be purchased individually or as part of the Retirement 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. Are you ready to help your clients set realistic expectations and goals? In this four-part narrated PowerPoint presentation, Tom Tillery will examine professional environment and non-financial factors, financial decisions, taxation and income tax planning and integration with other areas of PFP. Society has been called upon to care for the widow, the orphan, and the chronically ill. In this narrated PowerPoint presentation, Tom Tillery discusses the role of the personal financial planner with respect to this demographic-to act as the fulcrum, multiplying, focusing and coordinating the efforts of the myriad advisers providing services to the elderly, chronically ill and those with special needs. This course will address the professional environment within which the personal financial planner provides services, and financial and non-financial factors including types of care, communication with cognitively or physically impaired clients, family dynamics and life planning. To apply personal financial planning resources effectively, the personal financial planner must become familiar with the regulatory landscape, as well as the variety of other professional disciplines that have evolved to provide care to this group. The course also covers housing options, Medicare and Medicaid issues, as well as tax planning opportunities for the elderly, chronically ill and those with special needs. Note: This course has been updated for the Tax Cuts and Jobs Act ("Tax Reform"). Moderator, Tom Tillery Thomas Neal Tillery, CFPr, AEPr, CLUr, ChFCr, CRPCr, LUTCF is Vice President and Chief Compliance Officer of Parakleter Financial, Inc. Parakleter provides integrated fee-for-service financial planning without asset management or product sales. Notice: Although you may take the courses in this Certificate program in any order, this is the 6th course in the Retirement Certificate series. If you've already taken the other five, when you complete this course, you will have completed the entire course of study for this Certificate, and will be eligible to take the Retirement Certificate exam. Upon passing the exam, you will receive your Retirement Certificate! If you have not completed the other courses, you may want to consider complementing this course with other topics offered in the Certificate course of study. Enhanced On-Demand Format This on-demand format utilizes a slide deck format, enhanced with narration and interactive exercises that are designed to increase the level of engagement and hands-on application. Drag and drop exercises, case studies, and interactive diagrams are some examples of the interactive exercises that are used to supplement traditional instruction in this learning experience.

This CPE course can be purchased individually or as part of the Specialized Forensic Accounting Certificate. Through narration by an industry subject matter expert and practical scenario-based exercises, this CPE course delves into the role of technology in forensic accounting, covering niche areas requiring knowledge of the Federal Rules of Evidence and applicable state rules, including computer forensics, cybercrime and electronic data analysis. 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.

This CPE course is included in the 15-hour Preparation, Compilation, and Review Staff Essentials program. It can also be purchased as a part of the Review Engagements Series. This innovative CPE course has been designed to provide a convenient, accessible way for firms to train their staff in this area of practice. With the introduction of SSARS No. 21, Statement on Standards for Accounting and Review Services: Clarification and Recodification, a new standard, Preparation of Financial Statements, emerged. This CPE course provides fundamental training on the general principles and objective of an engagement to prepare financial statements as well as the performance standards associated with engagements to prepare financial statements. This enhanced learning program combines real-world examples, practice exercises, case studies, and a "learning coach", to create a flexible, engaging learning experience.

Managing risk Develop a strong culture Understand how policies, procedures, and policing are not sufficient to cultivate a strong risk management culture. Understand that leaders have a responsibility to step up their commitment to enterprise risk management by making informed decisions about managing people, processes, and technology. Anticipatory leader Learn how to become an anticipatory leader who understands the potential impact and wider implications of risk and can take immediate steps to deal with the risk.

If there is a potential error, the IRS will assess a tax and add a hefty penalty, without even knowing the facts. As a tax professional, you will be exposed to the IRS and their methods of penalizing taxpayers for the smallest of violations. This presentation will focus on the rules and regulations that create the penalty, and the reasons that exist that the IRS will consider to remove those penalties.

This CPE course can be purchased individually, or as a part of the Fundamentals of Personal Financial Planning program. Lay the foundation for providing financial planning services that serve the best interests of your clients. By understanding the essentials of personal financial planning, you will have taken the first step in developing a comprehensive and practical financial plan for your clients. Understand the core concepts behind providing personal financial planning services for clients by learning, through real-life scenarios and practical guidance, about the following areas: The personal financial planning process, including not only the steps in the process (both required and optional) but, also behavioral and psychological methods of building client rapport, gathering ata, and life planning. Statement on Standards in Personal Financial Planning Services No. 1, which establishes a framework for delivering personal financial planning services with the highest levels of integrity, professionalism, objectivity, and competence. Personal financial planning concepts and responsibilities, including assumptions, personal statement of financial position, the spending plan, financial ratios, maintaining an emergency fund, and financing strategies.

This CPE course can be purchased individually, or as a part of the Fundamentals of Fundamentals of Personal Financial Planning program. Understand estate and charitable planning as part of developing a comprehensive and practical financial plan for your clients. By learning the essentials of both estate planning and charitable planning, you can help your clients create such plans and understand all of the necessary considerations therein. Learn first the historical context of estate taxation in the United States, so that you can understand how the current environment has evolved. Then, through real-life scenarios and practical guidance, explore the following topics: The fundamentals of estate planning, including probate and typical deductions and exclusions Estate planning documents, including wills, revocable trusts, power ofattorney, living wills, and advanced health care directives Estate tax calculation, starting with the gross estate and covering deductions and adjustments The flow of funds in estates, including general power in an irrevocable trust; Crummey powers; health, education, maintenance, and support standards; and 5 or 5 power Learn how charitable planning is an integral part of estate planning as well as a major consideration in tax planning by exploring the following topics: IRC Section 501(c)(3) organizations and tax deductible contributions Charitable gifts, including cash, real estate, personal property, ordinary income property, and life insurance Charitable trusts, including split-interest trusts, lead trusts, remainder trusts, private foundations, and donor-advised funds Taxation and income tax planning, including the application of limitations, ordering rules, carryover rules, and qualified charitable distributions

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. The Estate Planning Certificate Program Part of the Personal Financial Planning Certificate Program, the Estate Planning Certificate Program is an informative and engaging learning experience that will enhance your knowledge of estate planning. Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this program includes eight courses covering steps in the estate planning life cycle, including gifting strategies, charitable planning, and integrating your clients' estate plans with their tax and financial plans. And, if you are seeking a thorough understanding of estate planning as outlined in the AICPA Personal Financial Planning (PFP) Body of Knowledge, this program is for you! This certificate includes the following courses: The Estate Planning Process Trusts and Estate Planning Documents Basic Estate and Gifting Strategies Advanced Estate Planning Strategies Closely Held Business Estate Planning Incapacity and Postmortem Estate Planning Integrating Estate Planning With the Tax and Financial Plan Charitable Planning 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.

Save when you buy the complete Tax Staff Essentials, Level 3 online bundle. Have a strategy in place for taxes in estate planning Learn how best to manage: Tax obligations of trusts and estates, and how these obligations affect beneficiaries The federal income taxation of trusts and decedents' estates, along with the effects certain tax scenarios have on beneficiaries Planning options that can minimize your clients' taxes during income accumulation, and the distribution or transfer of wealth to intended beneficiaries Learning Objectives Learn about the various types of trusts. Advise clients on filing requirements for Form 706 and Form 709. Identify the elements of an estate. Identify the elements of a grantor trust. Minimize transfer taxes by incorporating exemptions and credits. Understand statutory provisions that mandate or protect the interests of a decedent's spouse and children.

This CPE course can be purchased individually or as part of the Core Forensic Accounting Certificate. Factual evidence is the bedrock of a forensic accountant's case. Gaining this evidence efficiently and properly is important to the forensic engagement. Through narration by an industry subject matter expert and application exercises, this CPE course describes topics such as types of evidence, the process to find the evidence, reviewing and analyzing documents, as well as finding and verifying electronic evidence.

Adapt and evolve. The business ecosystem will adapt and evolve in response to changes in the wider environment. As the business environment has become more competitive, dynamic, and complex, the focus has shifted to not only identifying customers' needs and wants, but also to creating customer wants where they did not exist before. In this course, you will learn how evolving can change the business ecosystem and how to analyse customers to support your organisation's strategy. Gain experience with detailed exercises. Using case studies, real-life scenarios, and exercises, this course will give you the necessary tools to identify drivers for change in the business ecosystem and how to analyse your customer base to boost your overall success. This is a standalone course but if you're interested in more of this type of learning while earning a designation, explore the CGMAr Finance Leadership Program. Key topics Ecosystems and strategy formulation The business ecosystem Understanding customers

In this course, we will focus on Financial, Statistical and Math functions. In the Financial functions section, you will learn how to use the financial functions to build better amortization schedules. In the Statistical and Math functions sections, you will learn how to use various statistical functions to analyze your data. Depending on your version, Excel has over 500 functions already built in and ready to use. How many of those do you incorporate into your spreadsheets? You will learn some powerful functions that will take your calculating power to the next level. This session is presented using Excel 2013. Regardless of the version you are using, ALL concepts covered in this course apply to ALL versions of Excel.

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. To achieve financial sustainability, NFPs diversify their revenue streams. Funding sources may include a mix of contributions, grants, awards and sponsorships, and earned income from the sale of goods or services. Under GAAP, these transactions are classified as contributions or exchange transactions, or a combination of both. Some exchange transactions take the form of agency arrangements when the NFP has little discretion over the use of the assets that it receives. Your ability to differentiate between these types of transactions is vital to successful preparation of financial statements in the NFP reporting environment. This on-demand, nteractive CPE course provides real-world examples to help you understand how to distinguish contributions from exchange transactions. You will also learn about basic financial statement presentation and disclosures related to these transactions. 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). f 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.

This CPE course can be purchased individually or as part of the Risk Management and Insurance Planning Certificate Program. Executive and equity compensation plans generally form the foundation of the personal financial plans of executives and key employees. A true specialty for the personal financial planner, executive compensation planning requires a mastery of several subject areas, allowing the executive to navigate through a myriad of compensation options, including: Traditional bonuses Supplemental retirement plans Stocks Other pseudo ownership incentives In this audiovisual CPE course, Tom Tillery will explain the various types of employment agreements and compensation arrangements, as well as their income tax implications, for your clients. This course explores these compensation choices and reviews how each option can affect the client's personal financial plan. Finally, this course looks at deferred compensation, a challenging area of personal financial planning. Once you complete this course, you will have an awareness of the regulatory doctrines and prohibitions to provide your clients with reasoned advice in this critical planning area.

This CPE course can be purchased individually, or as a part of the Audit Staff Essentials - Experienced In-Charge/Senior training bundle. Deferred income taxes can be difficult because of the client estimates and management assumptions involved. Many staff members shy away from these tasks, but this course will help. Learn how to plan and perform test work surrounding deferred income taxes, tax provisions, and valuation allowances.

This CPE course can be purchased individually, or as a part of the Audit Staff Essentials - Experienced In-Charge/Senior training bundle. Foundations Gain a foundation for properly addressing auditing estimates and fair values. Understand some of the important requirements and perspectives in these challenging areas. Special topics Analyze special topics regarding estimates and fair value measurements, such as credentials of specialists, written representations, disclosures, and estimates in revenue recognition. Finally, obtain an understanding of the importance of considering estimates in revenue recognition

This CPE course can be purchased individually, or as a part of the Audit Staff Essentials - Experienced In-Charge/Senior training bundle. Gather components Review the necessary components of financial statements prepared under generally accepted accounting principles (GAAP), including disclosures, preparation systems, adequate segregation of duties, and a review process. Understand the risk assessment process as it applies to financial statement presentation and disclosure. Types of controls Explore the types of controls that you might encounter when the client self-prepares the financial statement or when the financial statements are prepared by the auditor. Understand the effect of special purpose frameworks when encountered.

This CPE course can be purchased individually, or as a part of the Audit Staff Essentials - Experienced In-Charge/Senior training bundle. Understand risk assessment. Review the key concept of risk assessment, with a focus on internal controls. Understand identification and testing of automated and information technology general controls. Internal control. Consider deficiencies in internal control, including deficiencies in automated controls and information technology general controls. Understand the concept of severity and steps taken for aggregating found deficiencies, as well as the impact of compensating and monitoring controls. Consider common peer review and inspection findings with regard to internal control to prevent them from recurring.

This CPE course can be purchased individually, or as a part of the Audit Staff Essentials - Experienced In-Charge/Senior training bundle. The work of specialists Understand your responsibilities when your client engages a service organization or when you engage a specialist to help you with complex or unfamiliar areas in certain engagements. Understand how and when to refer to both areas, as well as the related performance and documentation requirements in each. Privacy concerns Learn also about SOC2r reports regarding privacy.

This CPE course can be purchased individually or as part of the Audit Staff Essentials - Experienced Staff/New In-Charge staff training bundle. Understand how a comprehensive framework includes concepts such as the presumption of a going concern and fair presentation, and recognize what disclosures need to be present. Look beyond the figures and facts to consider not only the current accounting for the transaction, but also the future implications, such as the entity's ability to continue as a going concern, as well as commitments and contingencies - including the auditor's responsibility related to litigation claims assessment. Consider the procedures and documentation required as well as the liquidation basis of accounting.