CPE Catalog & Events

AICPA's Fundamentals of Forensic Accounting Certificate Program This course is part of the Fundamentals of Forensic Accounting Certificate Program - a comprehensive, integrated curriculum - covering AICPA's entire Body of Knowledge in this topic area. The program will provide you with the training, knowledge, and practical guidance needed for a solid understanding of financial forensics. Credit for individual courses purchased can be applied to the full program when you enroll within one year of the original purchase date. Please visit cpa2biz.com/forensic for information on the complete program. This course provides an overview of the professional standards and conduct considerations that all CPAs who work as forensic accountants must adhere to. Guidance of both an authoritative and non-authoritative nature is explained. Discounts FVS Section Members Save an Additional 20%! When you log into this website with your AICPA member user account, the section discount will be automatically applied during checkout. Please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org if you have any questions or encounter any issues.

This course will enable you to develop an understanding of the responsibilities of a technical reviewer when preparing a review for Report Acceptance Body (RAB) presentation. We will compare the technical review process of a System Review with that of an Engagement Review, and highlight the best practices associated with both. We will review the ongoing qualification of a technical reviewer. Additionally, we will identify and discuss the most common findings from RAB observations and the ways in which technical reviewers can avoid such findings.

This CPE course provides an overview of AICPA Professional Standards CS section 100 (Statement on Standards for Consulting Services No. 1) and VS section 100 (Statement on Standards for Valuation Services No. 1). The course covers: Consulting services (including consulting services for attest clients); Valuation services (including types of engagements to estimate value and valuation); and, Calculation engagement reporting.

Recall lessons learned and practical implementation challenges and complexities with the FASB's Accounting Standard Update for Leases (ASC Topic 842). Identify key differences between ASC Topic 842 and ASC Topic 840, Practical Expedients, remeasurement-triggering events. Session will go beyond the basics and will apply to specific examples.

Save when you buy the complete Tax Staff Essentials, Level 2 online bundle. My client changed accounting methods - now what? This course will answer that question and more. When do you file Form 3115, Application for Change in Accounting Method? What regulations allow variations between financial and tax reporting? When it comes to accounting methods, questions like these are common among tax professionals. Learn about various factors in determining proper accounting methods, with detailed examples of court rulings and client examples for specific industries. Learn about updates due to the Tax Cuts and Jobs Act (TCJA), changes to the cash method of accounting rules, and issues related to changes in an accounting period of an entity. A case study and example tax forms highlight how to identify which IRS revenue procedures are applicable to a given client situation, as well as how and when to prepare Form 3115.

"The A&A Update Related to CIRA course will summarize FASB and ASB standards issued from November 2021 through November 2022. The session will also review the projects on the current FASB and ASB Technical Agendas.The A&A Update Related to CIRA course is designed for CPAs who prepare, issue or audit GAAP based CIRA financial statements. This program was developed for the FICPA by Bruce Nunnally, CPA, Partner Emeritus with Carr, Riggs & Ingram, LLC. It was previously recorded on November 10, 2022. The course has been approved for up to two hour(s) of Accounting & Auditing CPE credit "

Environmental, Social and Governance (ESG) has become a hot topic among standard setters. This session will look at the work of the FASB, GASB, and AICPA in the areas of ESG. We'll also look at the types of engagements CPAs can provide to entities who want assurance around their ESG reporting.

How to properly account for and audit digital records is increasingly gathering importance as more entities have cryptocurrency and other digital assets on their financial statements. This course will address common questions, risks, and challenges evolving in this area.

Your client got paid in Bitcoin. Now what? Are crypto assets financial assets, a form of currency.or something else? Although the use of crypto assets (and the number of different types of crypto assets) is rapidly expanding, accounting guidance has not kept pace. This self-study CPE course will help you answer the question of what to do when your client is paid in Bitcoin, as well help you understand how to account for other transactions and investments involving crypto and digital assets under U.S. GAAP. Crypto asset accounting shouldn't be cryptic. With easy-to-digest key learnings and applicable real-world examples, this course will help you assess the rights and obligations associated with digital asset holdings, select the correct accounting treatment, apply relevant SEC rules and FASB standards, and more. You'll also learn what the AICPA is doing to lend clarity, and guidance, to this murky but important field. Ratings and reviews

Guidance on how to account for digital assets Though the use of digital assets is rapidly expanding, accounting guidance has not kept pace. As a result, accounting for digital assets can feel shaky. The AICPA can help This course reviews the AICPA practice aid on accounting and auditing for digital assets so you can understand what to do when you or your client accounts for stablecoins. It will explain how to account for other transactions and investments involving crypto and digital assets under U.S. GAAP. You'll also learn more about what the AICPA is doing to lend clarity and guidance to this increasingly important field. Learn how you can add more value Whether you're a CPA with attest clients or an industry accountant responsible for corporate accounting policy, this guidance will give you a clear path to help your clients or firm by applying the most up-to-date accounting policy. Through detailed examples and use cases, you can see real-world application of this guidance.

This course concisely explains the latest "see, hear, speak" multi-modal updates to ChatGPT and how they can be used in an accounting context. New features include vision processing, voice conversation, image generation, real-time Internet access, advanced data analysis, plugins and more. Discover how this technology can be used in mind-blowing ways to analyze financial data, optimize processes, and solve problems in the accounting domain. Through the lens of ChatGPT, practitioners can explore innovative solutions, automate routine tasks, and generate deeper insights and value to their clients and organizations in previously unimaginable workflows. You'll walk away with scores of advanced ChatGPT strategies and tips that can be immediately applied and deliver instant results to elevate the efficiency and effectiveness of your accounting projects and tasks.

This CPE course can be purchased individually or as part of the Estate Planning Certificate Program. Advanced estate planning strategies employ the use of family entities, including family limited partnerships, family limited liability corporations, and family offices. To be effective in advanced estate planning, you must have an awareness and knowledge of these strategies, as well as the accompanying law and regulations. Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this CPE course covers advanced estate planning strategies and the various types of generational skipping transfers, so you can provide reasoned recommendations to your clients. 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 course dives into the powerful, but potentially under-utilized, capabilities of Microsoft Excel. Designed for sophisticated users willing to approach spreadsheets from a unique perspective, this program encourages users to challenge the status quo by considering opportunities to take acceptable spreadsheets to a new level.

Save when you buy the complete Tax Staff Essentials, Level 4 online bundle. This course will help tax professionals understand the increasingly complex rules governing income tax accounting with active scenarios and practical exercises that guide you on how to address these rules. Learn the specifics of applying FASB Accounting Standards Codification (ASC) 740, Income Taxes: Simplifying the Accounting for Income Taxes, as well as the impact IFRS has had on accounting for income taxes. You will also take on issues in dealing with other accounting standards in conjunction with FASB ASC 740. This course will also discuss intra-entity transfer of assets other than inventory; classification of deferred taxes; and improvements to employee share-based payment accounting - all updated for the most recent legislation.

Unless you expect your organization to be stable in the short, medium and long term, you need to understand how to create long-term balance sheet and cash flow projections. Growing organizations must know whether they will have the resources to execute their business plan. Struggling organizations need to know if they will have the cash to survive. This session will increase your organization's ability to see its future and increase the confidence that your CEO, Board and bank have in you.

Save when you buy the complete Tax Staff Essentials, Level 3 online bundle. Help S corporation clients with tax planning Understand the intricacies of the S corporation form of doing business and consider the tax effect that various types of S corporation distributions will have on the corporation's shareholders. Learn about planning and reporting successful complex S corporation transactions, updated for the latest tax legislation. Explore the uses of qualified subchapter S subsidiaries to help you minimize your client's tax bill with winning strategies related to this type of entity. This course provides CPE in the Taxation field of study.

Save when you buy the complete Tax Staff Essentials, Level 4 online bundle. Rules and regulations Learn the IRC's partnership tax rules and regulations to effectively serve your business and individual partner clients. Partnership taxation concepts Master the advanced concepts of partnership taxation so you can provide your clients with valuable advice and tax planning strategies, updated with the most recent legislation and IRS guidance affecting partnerships and LLCs. Tax consequences Learn more about the tax consequences of special allocations, liquidating and nonliquidating distributions, property basis calculations under various scenarios, and sales of a partnership interest.