CPE Catalog & Events

Preparing the consolidated financial statements Consolidated financial statements are of primary importance to shareholders to review the results of an entire group of commonly-owned businesses. Learn to prepare and present the statement of changes in equity, as well as the statement of cash flows for a group. Understand different scenarios in the consolidation process. Acquire new skills to demonstrate your proficiency Opening equity balances versus closing equity balances Impact from total comprehensive income and dividends Cash flows from operating activities, investing activities, and financing activities Consolidation adjustments Gain practical experience Use case studies and scenarios to evaluate business performance and get a deeper understanding of various ways to improve the business performance and align with organisation goals. This consolidated financial reporting topic can assist the decision-making process by focussing on the appropriate consolidation adjustments to remain a long-term, viable going concern. 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.

Revenue recognition complicates contract auditing Contract auditing has changed, somewhat, in light of the full implementation of FASB ASC 606, Revenue from Contracts with Customers. The AICPA is here to help with this focused contractor auditing course. You will learn about contract auditing itself and what should raise red flags. You will also learn about: Audit risks of a contractor Audit planning and risk assessment Substantive auditing procedures; and, Internal controls

Construction accounting is not just about revenue. Although contract accounting deals with revenue the other items on the financial statements are just as important. Further, what may not be on the financials at all, but effects the day to day operations is critical as well. Program features: Detailed discussion of the contractor environment and the players in the industry. Review of how costs are allocated. A revised set of illustrative financial statements and footnotes. All about working with a surety.

Construction accounting is not just about revenue, but it is a lot about revenue. Leases too. Diving deep into the five-step approach for revenue recognition in the construction industry, this course has all of the rules and interpretations that you might need. Further, practical examples help to drive home the learning. Additionally, leases are critical for contractors. From equipment to warehouse space, leases appear prominently on many contractors' book. Review the current guidance and begin to understand the new guidance under ASC 842. Program features: Detailed discussion of the guidance under FASB ASC 606, Revenue from Contracts with Customers. Examples and exercises to understand the five-step recognition process. Detailed discussion of the guidance under FASB ASC 842, Leases. Reasons why leases are so important to contractors. A walkthrough of both current and future lease guidance.

The amount of electronic content that business organizations contend with is growing at incredible rates. Terms like "Big Data" and "Information Overload", are being used by overwhelmed information workers on a daily basis. Additionally, because of the move to a much larger telecommuter footprint, electronic data is now even more prevalently utilized. This session discusses the places that businesses keep digital information and addresses the importance of securing corporate electronic data. The material effectively shows ways to achieve high security standards for content stored in fixed locations, on mobile devices and in the cloud. Participants in this session will gain an understanding of the concepts needed to improve the way they, and their companies secure digital information.

Just about every company, no matter its size or the types of activities it undertakes, is at greater risk because of all the types of fraud that can be be carried out electronically. Potential perpetrators can be operating internally or externally and the scope of the damage that occurs is almost never limited to cyber-assets. While threat awareness is improving, there are still too many owners or top level executives that underestimate the scale of the issue. In this session, we delve into the types and the nature of many electronic defalcation schemes. The material then explores measures that organizations can implement to help stop these activities and add additional layers of security.

Existing and potential CFF candidates are directed to our news brief and on-demand webinar links to learn more about product replacements as the CFF Credential emerges anew with a Global Makeover in 2022! What awaits? Distinction. Pride. Opportunity. To excel in forensic accounting, you must have a solid understanding of core forensic accounting topics before developing skills in the specialized niche forensic accounting practice areas. Through narration by industry subject matter experts and application exercises, this certificate program covers the areas essential to the planning, performance and reporting for all forensic accounting engagements including evidence identification and gathering, discovery, interview techniques, deposition and testimony, reporting requirements and more. This certificate program was developed to assist you in customizing your professional development goals in one of the following ways: Acquiring new skills and earning a certificate in a growing practice area Learn new skills, enhance your existing competency or take a deep dive into this growing practice area. You'll gain new comprehension that will allow you to demonstrate your proficiency and stand out among your peers. Earn the certificate by completing the required learning and passing the Core Forensics Knowledge exam. Once you complete the Core Forensic Accounting Certificate, consider earning the Specialized Forensic Accounting Certificate. Beginning the pathway to completing the CFF Credential Use the certificate program as a more flexible way to earn your CFF Credential. The Core Forensic Accounting Certificate program covers topics found in the Content Specification Outline (CSO) for the CFF Credential exam. Successful completion of the Core and the Specialized Forensic Accounting Certificate program will fulfill the education requirements needed to earn the CFF credential*. The flexibility in earning both of these certificates saves you approximately 20 CPE hours versus having to earn 75 CPE credits if you opt to not utilize these programs. *Earning both the Core & Specialized Forensic Accounting Certificates does not indicate you are certified in financial forensics. You must still pass the separate CFF exam, and meet the 1,000-hour experience and other credential requirements to earn your CFF credential. To learn more about CFF Credential including the requirements, the application process, and how to maintain the credential visit aicpa.org/cff. Earning CPE credits to maintain your existing CFF Credential Existing CFF Credential holders can use the education to earn CPE credits needed to maintain the credential. You can customize your learning experience by using any of the individual course modules listed below. The online education will be available in your account for one year from the date you purchase it. Upon successfully completing the learning, your certificate will be awarded in the form of a digital badge to be proudly displayed anywhere on the web-a personal blog, a social network like LinkedIn, Facebook, Twitter or Mozilla Open Badges, a biographical page on a company website, or an online resume. Courses included: Forensic Engagement Management - Parts 1 and 2 Evidence Identification and Gathering Discovery Effective Interviewing Techniques Forensic Accountants Role in Deposition and Testimony Forensic Engagement Reporting Requirements & Preparing Sustainable Reports

Corporate finance essentials The cost of capital represents a hurdle rate that an organisation must overcome before it can generate value, and it is used extensively in the capital budgeting process. Understand the framework, concepts, and tools for analysing financial decisions based on main types of finance. With this course you will: Learn to calculate the cost of equity finance, considering different expectations of dividend growth. Gain practical knowledge about debt finance in a bank environment. Understand bond finance and the weighted average cost of capital (WACC). Create a better understanding of the capital budgeting process and determine which financing source may be best suited for your organisation. Acquire new skills to demonstrate your proficiency Dividend valuation model and estimating growth Cost of debt and tax effect of borrowing Relative cost of different types of bank finance Irredeemable bonds, redeemable bonds, and convertible bonds Post-tax cost of convertible bonds WACC Gain practical experience Use case studies and scenarios to evaluate business performance and make business decisions based on the cost of capital calculation. 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.

Prepare yourself for corporate taxation Focus on the two main types of direct taxes that are imposed directly on a person or entity: tax on the trading income and capital tax. Understand international tax considerations to plan effectively for entities going global. In addition, recognise ethical considerations of taxation since entities opt to choose tax minimisation strategies. Learn the decision-making process by focussing on the appropriate tax adjustments to remain a long-term, viable going concern. Acquire new skills to demonstrate your proficiency Trading income and losses Capital gains and losses Corporate residency Key issues affecting international taxation Foreign taxation types, double taxation, and transfer pricing Tax evasion versus tax avoidance Ethical considerations of tax avoidance and minimisation Gain practical experience Use case studies and scenarios to evaluate business performance and get a deeper understanding of various ways to improve the business performance and align with organisation goals. 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.

Build a solid foundation. This self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation. This course can be purchased individually or as part of the U.S. International Tax: Advanced Issues bundle. You must purchase the bundle to earn the digital badge. The CPE self-study course focuses on corporate formations, reorganization, acquisitions and liquidations. This module covers the corporate level transactions typically seen in a crossborder context. The primary focus is on subchapter C concepts to illustrate corporate formation, reorganization, liquidation and sales.

Good corporation, bad corporation: Corporate social responsibility This course introduces rationale behind CSR and models for sustainable development. It also examines the role of CSR in the value chain as a strategy to improve productivity of corporations. By focussing on risks and decision making, you can recognise the links between the CSR and the well-being of a community/society. Value added topics: Understanding of models for CSR and sustainable development Insight on the impact and importance of integrating CSR in the value chain Gain practical experience. The hands-on exercise uses real-world examples and is designed to equip you with the skills to Recognise CSR and sustainability development and acquire a deeper understanding of CSR and integrate it into the value chain. 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.

Costs shouldn't manage you. You will learn how to provide key data to managers for planning and controlling, as well as data on costing products, services, and customers. By focussing on analyses, uses, and procedures instead of procedures alone, you can recognize cost accounting as a value-added customer enhancing tool. Acquire new skills to demonstrate your proficiency: Manufacturing and nonmanufacturing costs Direct or indirect costs Overhead costs Gain practical experience. The exercises use genuine examples and are designed to give you real-world knowledge on how to apply daily cost accounting principles. Acquire a deeper understanding of the strategic importance of the cost accounting application and finance business partnering role. 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.

Standards - Easy as ABC! Activity-based costing (ABC) provides a more accurate method of product/service costing, leading to more accurate pricing decisions. It increases your understanding of overheads and cost drivers; and makes costly and non-value adding activities more visible, allowing managers to reduce or eliminate them. Acquire new skills to demonstrate your proficiency: Standard costs Variance analysis. Overhead costs. Gain practical experience: The exercises use real-world examples and are designed to equip you with the skills to apply advanced costing strategies. Acquire a deeper understanding of the strategic importance of the costing analysis and finance business partnering role. 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.

Hit your targets! You will learn market-driven approaches that involve you analysing your organisation's customers and determining a pricing strategy that delivers your profit goals. Acquire new skills to demonstrate proficiency. Target costing Life cycle costing Learning curves Put your learning into practice. This course includes detailed exercises and calculations to help you apply costing strategies and the techniques for continues improvement. Acquire a deeper understanding of the strategic importance of the costing strategies in relation to your finance business partnering role. 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.

" COVID impacted sales and use tax in ways that are still being uncovered. Participants will uncover the initial steps taken by states. From there, the attendee will see where states currently are with regards to their COVID protocols. Finally, the participant will be advised of potential outcomes for states in the near future. In any respect, attendees must be prepared for continued aggressiveness by states to recoup money that had been lost by COVID but also may be lost due to the impending recession. All should understand ways in which they might be able to fight back against the overreaching that has been and will continue to be done by the states. This program was developed for the FICPA by David J. Brennan, Jr., Esq. LLM (Tax) with Moffa, Sutton, & Donnini, P.A., a firm that specializes in state and local taxes. It was previously recorded on October 20, 2022, at 9:05 a.m. EDT."

This CPE course can be purchased individually or as part of the Investment Planning Certificate Program. Are you educating your clients on the tax effects and opportunities available for their investment portfolio? Narrated by Tom Tillery, this three-part course Illustrates how the Investment Policy Statement (IPS) guides the planner and client through the investment process. The course covers the components needed to create an investment policy statement (IPS), including: Income tax planning and strategies Allocation strategies Services most financial advisers do not take into consideration. The last section pulls it all together, describing how to develop the IPS, identifying the components of the IPS, and a discussion on how the IPS provides guidance for the personal financial planner and client throughout the engagement. This course features a handout that includes a sample Investment Policy Statement you will refer to time and again in your practice. 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 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 narrated PowerPoint video, Tom Tillery will discuss contributions to, and distributions from, various types of retirement plans. Contributions to most retirement plans are made on a pre-tax or tax-deductible basis. Income tax benefits are available to both employers and employees; and, for most retirement plans, the contributions grow on an income tax-deferred basis. Clients will face several challenges throughout the retirement years: providing care for elderly parents, children moving back home, and health issues. And, there are retirees who may have outlived, or overspent, their nest egg. This course will explore the risk-management tools and strategies to mitigate or eliminate these risks (or both). Financial advisers and clients alike, often incorrectly perceive that deployment of strategies and recommendations is the first step in the implementation phase. In the final part of this course, you will learn that the first step should be a review of the client's existing estate plan, or the creation of an estate plan. A current estate plan and the appropriate ownership of assets that are set aside for financial independence is just as, and may be even more, critical than the assets themselves. 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. 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.

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.