CPE Catalog & Events

Award winning discussion leader Mark Hugh discusses both nexus basics and new developments in the dynamic, ever changing world of state income and sales tax nexus. This valuable course answers your frequently asked questions, reviews key factors in examining potential nexus consequences, takes a tour through the rules in states comprising 50% of the US, and identifies free, online multistate resources.  *Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com

This course provides tax and accounting professionals with a focused overview of Trump Accounts and their practical application in client planning. Participants will examine eligibility requirements, contribution rules, tax treatment, and reporting considerations. Through practical examples, the course emphasizes evaluating suitability, identifying planning opportunities, and avoiding common compliance pitfalls when incorporating Trump Accounts into client strategies. *Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to terri.storer@acpen.com  

CPAs can be requested to assist attorneys in litigation support in criminal proceedings. For criminal tax cases, the IRS has recommended prosecution. However, the rules and stakes are different than a simple civil audit. This presentation will focus on how to assist defense attorneys in calculating tax loss, asking the right questions, and probe possible weaknesses in criminal tax investigations. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Effective risk assessment is foundational to designing an appropriate audit response. This course introduces the audit risk model and provides an overview of the risk assessment procedures performed during engagements. Participants will review the components of the audit risk model and examine common risk assessment procedures, including inquiries, analytical procedures, and observation and inspection techniques. Emphasis is placed on understanding how risk assessment drives engagement planning and supports the development of appropriate audit responses. Designed for auditors seeking a structured introduction or refresher, this course builds foundational knowledge necessary for effective engagement planning and execution. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

This comprehensive training is designed to get the accountant up to speed quickly with the complex passive activity loss (PAL) rules that apply to certain investments in trades or businesses and rental activities. The cornerstone of the course is the in-depth coverage of the detailed tax law and regulations applicable to passive activities under IRC §469 and how and when the 3.8% net investment income tax under §1411 applies.   *Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to terri.storer@acpen.com  

The Tax Cuts and Jobs Act (TCJA) was a major overhaul of our tax system that lowered the income tax rates for individual and corporate taxpayers and introduced the new 20% qualified business income (QBI) deduction for sole proprietors and pass-through entities. The cornerstone of this course is the comprehensive discussion of the 20% QBI deduction final regulations under IRC §199A.      *Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to terri.storer@acpen.com    

Developments in the Management Commentary and MD&A Narrative reporting is entering a new era-one that moves beyond compliance checklists to focus on cohesive, decision-useful communication. This seminar examines the evolution of corporate narrative reporting through the revised 2025 IFRS Practice Statement 1: Management Commentary and the U.S. GAAP-based MD&A under SEC Regulation S-K, with key comparisons to help practitioners understand how each framework supports investor-focused disclosure. Using real-world examples and excerpts from the actual annual report of an IFRS reporting company, this seminar highlights how the revised Management Commentary guidance aims to improve the quality, relevance, and connectivity of narrative insights. Participants will explore its emphasis on strategy, risks, sustainability factors (ESG), key performance indicators (KPIs), and the integration of financial and non-financial information. The session also analyzes the modernization efforts in U.S. MD&A, including principles-based guidance, reduction of boilerplate disclosures, and expanded expectations for entity-specific analysis and trend-based insights. Through a comparative approach, participants learn how both frameworks are converging around common principles: enhanced connectivity, balanced presentation, entity-specific content, and alignment of strategy, performance, risk, and value creation. This practical seminar provides accounting, finance, and business professionals with the knowledge needed for better understanding the management commentary and MD&A. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Numbers and especially the digits within those numbers can conceal a lot of information.  Benford's Law and other digital analysis techniques can be the keys to unlocking that information.  This session will explain what Benford's Law is, how it works, and how it can be used to reveal bogus information and made-up data.  Accountants and auditors should understand how to use this valuable audit tool as well as other digital analysis techniques.  But, if you attend this session, you must promise not to reveal the secret behind these techniques to any fraud perpetrators.

Should CPAs in public practice use Agentic AI? How? What should I not do? Join us to review how to use AI to assist in Assurance engagements, including testing internal controls.  Agentic AI (‘Artificial Intelligence’) is rapidly being deployed by leading audit, compliance, and finance teams. While AI agents are not yet replacing all of today’s knowledge workers like auditors, accountants, and IT security professionals, the knowledge workers that effectively use Agentic AI may soon be replacing those knowledge workers who do not use these tools to drive high quality business growth and scale. AI is moving beyond automation to become a true teammate, especially in the governance, risk, and compliance processes. This session will show how supervised AI agents can work alongside accountants, auditors and IT security professionals to enhance efficiency, consistency, and assurance quality.  Of critical importance is training and supervision so that the AI agents accomplish their testing to the intended quality standards. Attendees will leave with a practical view of how AI-powered testing can be applied to both internal and external assurance.

Audit Risk Assessment in Plain English, is a 2 hour webcast highlighting the AICPA’s clarified risk assessment standards, along with a new Statement on Auditing Standard (SAS 145) related to understanding the entity, the entity’s environment, the entity’s internal controls, and assessing the risks of material misstatement.  This session will attempt to simplify the requirements using common sense examples and language.

This course addresses the most recent legislative and regulatory developments impacting business taxpayers, with a focus on important OBBBA 2025 provisions, rules and concepts to apply when preparing client returns.   *Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to terri.storer@acpen.com  

Understanding how to effectively audit prepaid expenses is a key skill for audit staff. This course provides a comprehensive overview of the fundamentals, including the applicable audit assertions and common risks and threats associated with the prepaid expense balance. Participants will learn how to perform substantive auditing procedures to ensure accuracy and reliability, with guidance on applying these techniques to real-world scenarios. Designed to enhance practical knowledge, this session equips auditors with the tools and confidence needed to navigate prepaid expense audits with proficiency.

When do they exist and how to report them? This program will provide a detailed analysis of the real estate professional passive activity rules, including forms reporting examples, and integrates those rules with when real estate is considered a "business" under the Section 199A flow-through entity deduction.   *Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to terri.storer@acpen.com  

By the nature of our work and training, financial professionals have more personal finance knowledge than the general population. However, sometimes we spend so much time planning our company's future that we neglect or defer taking steps to build our own personal net worth. If you are dissatisfied about the speed that you are accumulating savings, this session will help put you on the right track. Even if you are meeting your goals, this session will provide insights and ideas which will add to and reinforce what you may already be doing.

Where technology meets transformation! Digital Evolution Summit November 16–17, 2026 Margaritaville Hollywood Beach Resort | Hollywood, Florida  Industry giants FICPA, Karbon and Aider are launching the Digital Evolution Summit on Nov. 16-17 to disrupt traditional accounting and propel you and your firm into a tech-first future. The accounting profession is at a turning point. AI, automation, and evolving client expectations are transforming how work gets done — and how to adapt and thrive in a tech-driven environment.  Understand what an AI powered firm really looks like. This is not a look ahead . . . it’s what’s already happening.  This inaugural event is built to disrupt traditional accounting and propel you and your firm into a tech-first future. How You Will Benefit Stay Ahead of AI Disruption - Understand how AI is actively reshaping accounting, advisory and client service models   Practical, Real-World Applications - Walk away with tools, frameworks and strategies you can implement immediately   Elevate Your Firm or Organization - Learn how to streamline operations, improve margins and enhance client experiences   Network with Industry Leaders & Exhibitors - Engage with innovative solution providers and explore tools that can transform your workflow   Connect with Like-Minded Professionals - Build meaningful relationships with peers who are navigating the same challenges.   Exclusive Insights from Industry Leaders - Hear directly from pioneers in accounting technology who are building and using tech.  Register today for future-ready strategies; in-person learning, collaboration and innovation; and the knowledge to lead change within your organization.  Earn your Ethics CPE on Nov. 17 Earning your ethics CPE has never been easier. Created with the DBPR and approved by the Board of Accountancy, “FICPA Ethics: Protecting the Integrity of the Florida CPAs,” is being offered in-person on Nov. 17. Earn up to 4 hours of CPE when you attend as part of DES or as a standalone option (call in to register for standalone ethics) CPE Credit: This group-live (non-self-study) program is designed to qualify for CPE credit under the CPE Guidelines established by the Florida Board of Accountancy under the FL DBPR. FICPA Members save even more. Not a member? Join today at ficpa.org/JoinToday.   Social Media  Follow the FICPA on Linked in, Facebook, Instagram and X and share news about this conference using the hashtag #FICPADES   Cancellation Policy   We love to see you commit to the Digital Evolution Summit early, but know sometimes life forces schedules to change. If that happens, you have options. Please let our member services team know which option you select below:   Receive a full refund to your original payment method, transfer your balance to a future event, or place money on account by canceling before Oct 16, 2026. Call or email MSC at msc@ficpa.org or call 850-224-2727.   Receive a partial refund to your original payment method, transfer your balance to a future event, or place money on account, minus the event cancellation fee of $150 by canceling on or after Oct 16, 2026. Call or email MSC at msc@ficpa.org or call 850-224-2727. Please review the FICPA CPE Policies for additional information: CPE Policies  

Where technology meets transformation! Digital Evolution Summit LivestreamNovember 16–17, 2026  Industry giants FICPA, Karbon and Aider are launching the Digital Evolution Summit on Nov. 16-17 to disrupt traditional accounting and propel you and your firm into a tech-first future. The accounting profession is at a turning point. AI, automation, and evolving client expectations are transforming how work gets done — and how to adapt and thrive in a tech-driven environment.  Understand what an AI powered firm really looks like. This is not a look ahead . . . it’s what’s already happening.  This inaugural event is built to disrupt traditional accounting and propel you and your firm into a tech-first future. How You Will Benefit Stay Ahead of AI Disruption - Understand how AI is actively reshaping accounting, advisory and client service models   Practical, Real-World Applications - Walk away with tools, frameworks and strategies you can implement immediately   Elevate Your Firm or Organization - Learn how to streamline operations, improve margins and enhance client experiences     Exclusive Insights from Industry Leaders - Hear directly from pioneers in accounting technology who are building and using tech.  Register today for future-ready strategies, virtual learning, and the knowledge to lead change within your organization.  CPE Credit: This group-live (non-self-study) program is designed to qualify for CPE credit under the CPE Guidelines established by the Florida Board of Accountancy under the FL DBPR. FICPA Members save even more. Not a member? Join today at ficpa.org/JoinToday.   Social Media  Follow the FICPA on Linked in, Facebook, Instagram and X and share news about this conference using the hashtag #FICPADES   Cancellation Policy   We love to see you commit to the Digital Evolution Summit Livestream early, but know sometimes life forces schedules to change. If that happens, you have options. Please let our member services team know which option you select below:   Receive a full refund to your original payment method, transfer your balance to a future event, or place money on account by canceling before Nov 9, 2026. Call or email MSC at msc@ficpa.org or call 850-224-2727.   Receive a partial refund to your original payment method, transfer your balance to a future event, or place money on account, minus the event cancellation fee of $55 by canceling on or after Nov 9, 2026. Call or email MSC at msc@ficpa.org or call 850-224-2727. Please review the FICPA CPE Policies for additional information: CPE Policies

This Florida Board of Accountancy-approved ethics course, developed by the Florida Institute of CPAs (FICPA), provides CPAs with a comprehensive understanding of their ethical and professional responsibilities. Designed for CPAs in various professional roles and industries, this course explores ethical principles, regulatory requirements and emerging issues affecting the profession. Participants will gain insight into the Florida Statutes (Chapters 455 & 473) and Florida Administrative Code (FAC) (61H1), AICPA’s Code of Professional Conduct and general ethical behavior.  The course includes discussions on professional integrity, independence, objectivity, conflicts of interest fraud detection and prevention, compliance requirements, and equipping CPAs with the knowledge needed to navigate ethical dilemmas while maintaining public trust. This course meets the biennial ethics CPE requirement for Florida licensed CPA’s.

Information becomes influential when it is structured. In this 1-CPE session (Professional Development), participants explore narrative frameworks presented in the course materials, including situation-complication-resolution and hero-based narrative arcs. Using business-oriented examples, the session demonstrates how structured storytelling enhances clarity and impact without sacrificing rigor. Participants will examine how to define context, introduce tension, present evidence, and guide audiences toward resolution. The emphasis is on logical flow and disciplined narrative construction rather than dramatization. The course concludes with application of a structured storytelling model to a professional scenario. 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 will address recent tax legislation, rules, and developments related to capitalization and depreciation; Section 179 and 168(k) 100 % bonus deduction; Depreciation of automobiles, including new luxury auto limits; ADS depreciation for electing farm and real estate business.   *Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to terri.storer@acpen.com    

Indirect costs are an important aspect of obtaining full cost recovery on grants and cooperative agreements. An indirect rate is a mechanism for recovering allocable indirect costs. Have you struggled to understand how indirect rates work? We will show you Uniform Guidance theory and the mechanical aspects of how indirect rates are constructed. This session will cover the two of the most widely used indirect cost rate proposal templates to obtain Negotiated Indirect Cost Rate Agreements (NICRA) for both the U.S. Department of Health and Human Services (HHS) and U.S. Department of Interior (DOI). We will address: • Fringe and indirect rate examples, • The power of an indirect rate multiplier, • What is an ideal indirect rate, • Mandatory requirements for constructing an indirect rate, • The importance of the Statement of Functional Expense, and • Understanding the HHS and DOI model templates.