CPE Catalog & Events

Stay current on recent changes in accounting and auditing. Review Financial Accounting Standards Board (FASB), U.S. Securities and Exchange Commission (SEC), Private Company Council (PCC), Public Company Accounting Oversight Board (PCAOB) and American Institute of Certified Public Accountants (AICPA) standard-setting activity in the current year. Implementation dates will be provided so you can plan for changes, and the course will highlight the changes that will be implemented in the current year. Also, we'll discuss the difference between public and private company requirements.

If you're ready to move beyond Excel's fundamental features, participate in K2's Advanced Excel. This course will teach you about collaboration options, security techniques, tables, data models, PivotTables, and advanced formulas.

From Enron and WorldCom in the early 2000s to Wirecard and FTX in recent years, the risk of fraud in an audit remains high, and the potential loss to the public has only increased. The Association of Certified Fraud Examiners (ACFE) annual reports find that fraud is potentially lurking in all businesses, including not-for-profit organizations. It often goes undetected for years, and, when uncovered, management and the board may question why an auditor did not identify it - even though most corporate frauds are identified by internal personnel. Still, the auditor's responsibility in a financial statement audit is to assess risk and perform sufficient procedures to obtain reasonable assurance that the financial statements are free from material misstatement due to fraud (or error). However, failure to perform an adequate fraud risk assessment and report deficiencies in internal control, such as a lack of segregation of duties, can leave a firm vulnerable. This course will discuss the audit procedures that should be performed in accordance with AU-C §240, Consideration of Fraud in a Financial Statement Audit, as recently amended; best practices in performing fraud risk assessment procedures; when and how to report control deficiencies noted in an audit; and the most frequent types of fraud found in small to mid-sized entities along with internal controls that could be implemented to help prevent and detect them. We will also look at various cyber fraud schemes and how they might be prevented or detected, the use of analytics as fraud risk procedures, and assessments of fraud risk in a Single Audit. Fraud is now more complicated than ever. From deepfakes to complex denial-of-service attacks, auditors have more to consider in their risk assessment than they did even five years ago. This course features case studies and detailed illustrations to help auditors know what to look for and how to respond to potential fraud in their audits.

Accurate and effective financial reporting is essential for every not-for-profit organization, and it requires a solid understanding of today's reporting requirements. This course equips professionals with the knowledge and tools to confidently navigate not-for-profit accounting standards. You'll learn how requirements are applied in financial statements, explore available reporting options, and gain clarity on key areas such as net assets, contributions, and functional expense reporting. Through a highly illustrative format and over 30 targeted exercises, this course provides a practical, hands-on approach to building expertise in not-for-profit accounting and reporting.

This course gives CPAs the knowledge to help their clients plan for retirement by evaluating how much retirement income will be required and strategizing about how to reach retirement goals.

Mergers, acquisitions, and partnering have long been strategic vehicles to grow or change an existing organization. Corporate America has extensive experience in merging with or acquiring firms. However, its track record of being able to unify an acquired firm with the acquirer and provide a single organization with increased growth potential has been somewhat shaky. This session provides a roadmap including specific actions for financial professionals focused on improving the results of an acquisition, sale, formation of an alliance, and/or outsourced activities. This program continues to be updated based upon trends and recent events. In addition to traditional topics, it includes discussions on the impact of taxes, corporate structures to manage M&A and internal venture capital, strategic spin-offs/splits, issues concerning goodwill, and managing outsourced activities. The program expands the topics covered in the Controllership Skills Update Series. As with the other programs, this brief session is aimed at renewing and expanding participants' existing skills, by providing specific actions to improve an organization's results. Real-world examples are used throughout the session.

Thanks to the One Big Beautiful Bill Act (OBBBA) passed in 2025, 100% bonus depreciation is now permanently available for new and used assets. OBBBA has restored 100% bonus depreciation and increased the depreciation that can be taken under Section 179. OBBBA also provided a new, important depreciation topic — qualified production property. These topics, covered extensively in the program, are vital for tax practitioners advising business taxpayers.

Artificial Intelligence is no longer a future concept; it is a current necessity. This session provides a practical roadmap for practitioners to leverage AI safely and effectively. We move from a survey of available tools (from free apps to specialized software) to a deep dive into the ethical guardrails required to protect client data and maintain professional standards. Participants will leave with a playbook of real-world use cases that can be implemented immediately.

The objective of this course is to train new, rusty, or returning-to-practice staff with a hands-on, pencil-pushing gold standard for preparing Form 1065. Common to advanced issues of partnerships are explored in the current course that can double as a quick and practical reference guide for tax treatment and tax preparation guidelines. Within each chapter, we illustrate various parts and areas of interest when preparing a 1065, including examples and corresponding tax forms. We bring it all together in the final two chapters with a comprehensive example that integrates and links all previous chapters. The course and instruction delivery are geared toward a basic understanding and progress to more complex issues via Surgent's "Step-by-Step" preparation guide.

Build on the foundation from Part 1 and deepen your expertise by mastering the treatment of manufacturing overhead. Using the cost system of a real company, you'll learn to distinguish overhead costs that can be directly traced versus directly assigned, and how to structure inventory cost pools for accurate product costing. Explore methods for handling deviations from normal manufacturing processes and see how all overhead costs can be systematically integrated into a comprehensive cost system. Completing Part 1 is highly recommended, as its principles carry forward into this advanced application. World Class Cost Accounting: A Practical Application - Part 1

Stay current on recent changes in accounting and auditing. Review Financial Accounting Standards Board (FASB), U.S. Securities and Exchange Commission (SEC), Private Company Council (PCC), Public Company Accounting Oversight Board (PCAOB) and American Institute of Certified Public Accountants (AICPA) standard-setting activity in the current year. Implementation dates will be provided so you can plan for changes, and the course will highlight the changes that will be implemented in the current year. Also, we'll discuss the difference between public and private company requirements.

If you're ready to move beyond Excel's fundamental features, participate in K2's Advanced Excel. This course will teach you about collaboration options, security techniques, tables, data models, PivotTables, and advanced formulas.

In this continually revised course, tax advisors will be fully updated on the most recent enacted legislation and IRS guidance, as well as major trends on the horizon with a view toward planning considerations. This update course is designed for all practitioners, both those working in public accounting as well as those in private industry, who need the latest information on tax changes. Please Note: Due to content overlap, it is recommended that this course NOT be taken together with BITU.

Recent feedback from the AICPA has emphasized the importance of performing an effective risk assessment to identify and evaluate the risk of material misstatement in a financial statement audit. SAS 145, the 2023 amendment to AU-C 315, makes significant changes to the extant risk assessment standard and certain changes to other standards as well. The amendments clarify confusion that the AICPA believes auditors experienced under the existing standard and also conforms, for the most part, to the IAASB standard on the same topic. SAS 145 has been effective for two years now starting with December 31, 2023 audits. This course will focus on how to perform the risk assessment process under the new standard, providing participants with a summary of the changes to existing guidance. It will discuss linking the results of the risk assessment to further testing (internal control and substantive testing) and procedures performed in concluding on the evidence obtained. In addition, it will also discuss documentation and audit communications.

In today's interconnected world, safeguarding information systems is crucial. This course offers a deep dive into information security and privacy principles with a focus on modern cybersecurity threats tied to cloud environments, Internet of Things (IoT), and mobile technologies. The course will also cover data protection during application development. Taking this course will equip accounting professionals with the knowledge to lead in cybersecurity strategy.

This interactive professional development course explores the concept of unconscious bias and its impact on workplace dynamics, decision-making, and organizational culture. Through engaging exercises, real-world case studies, and reflective activities, participants will gain a deeper understanding of how implicit attitudes shape perceptions and behaviors — often without conscious awareness. The course empowers learners to recognize their own biases, understand their origins, and develop strategies to mitigate their effects in professional settings. Participants will leave with actionable tools to foster a more inclusive, equitable, and respectful workplace.

Both businesses and individual clients face major changes as a result of new legislation, and tax professionals face the considerable challenge of delivering effective planning advice and services to address this myriad of recent developments. This course addresses this challenge and also encompasses the latest cases and rulings applicable to individual and business clients. Continually updated to reflect enacted legislation. Please Note: Due to content overlap, it is recommended that this course NOT be taken together with BIT4.

Clients think that estate planning only applies to the very rich. In truth, there are many issues of critical concern for which the middle-income client needs to plan. This course is a must-attend for all Accounting and Financial Professionals who work with middle-income clients and are looking for ways to provide additional quality services. Updated for developments relative to estate tax changes.

This program is an in-depth analysis of the Section 754 election and the two adjustments associated with the election under Section 743(b) and Section 734(b). The 754 election is a highly technical provision that provides great tax benefits to the owners of the partnership, and particularly in the case of Section 743(b), a new partner. This course covers the most common questions encountered by practitioners in their daily practices. The program includes a number of examples that provide insights into the mechanics of the two adjustments that follow upon a Section 754 election.

One of the most favored employee benefit plans, the 401(k) plan, provides unique challenges for auditors. Through this course, auditors will obtain an understanding of the rules and regulations unique to employee benefit plans and obtain practical guidance on applying them. Auditors will enhance their knowledge of the performance and reporting requirements through real-world examples, best practices, and efficient audit techniques that can be utilized in various audit engagements. Make sure your audits don't trigger a DOL inspection by conforming to all applicable rules and regulations.