CPE Catalog & Events

This CPE course can be purchased individually, or as a part of the Fundamentals of Personal Financial Planning program. Understand the role of investment planning in developing a comprehensive and practical financial plan for your clients. Learning about the environment in which investment professionals work, offers an opportunity to bridge the gap between them and your personal financial planning clients. Through real-life scenarios and practical guidance, learn the basics of preparing the personal financial plan, which sets the direction for investing strategy, and how to help select the investment manager, by gaining knowledge about the following topics: The regulatory environment, including applicable securities acts and various business models in the investment management process Investment vehicles available to your clients Investment constraints including time horizon, liquidity, and balancing income and spending needs Asset allocation including modern portfolio theory, diversification, and risk issues Investment manager selection including criteria for selecting a suitable investment manager, performing due diligence, and sourcing research on investment managers 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

" CPAs and accountants work with business owners who, at some point, will exit their businesses. Many business owners want to continue the legacy and culture of the business that they helped to build and don't want to see it taken apart by an outside buyer. They also want to reward the employees who helped them build the business into a successful enterprise. A business owner can, in the right circumstances, accomplish these goals by establishing an employee stock ownership plan, or ESOP. The "Is an ESOP Right for You or Your Clients?" course is designed for CPAs and accountants who can help guide those business owners in planning for the next generation of ownership of their business. This program was developed for the FICPA by John Burgess, CPA, Esq., a Principal with Jackson Lewis in Tampa. It was previously recorded on December 6, 2022. "

Improve your leadership and management skills. This self-study online course is part of the Human Intelligence Series. When is it appropriate to manage and when is it appropriate to lead? You could be asked to both on any given day. This self-study online course explains the differences and why it matters.

What's in the scope? What are the requirements? Do you know which leases are within the scope of FASB ASC 842, Leases, and how to apply the new financial accounting, financial reporting, and disclosure requirements of this new and significant standard? This course answers those questions by examining the core principles of the standard, including identification, recognition, measurement, presentation, and disclosure requirements. Examples with journal entries are included to illustrate how to apply the standard. Additionally, this course explains: The lessee accounting model, including lease classification, amortization of the right-of-use asset, and interest on the lease liability The lessor accounting model, including transfer of risk, profit recognition, and collectibility Short-term leases, purchase options, variable lease payments, and sale and leaseback transactions The business context of implementing the new standard by identifying key factors for managing this significant change

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 explains the role of technology in supporting the forensic accountant during a customer engagement, including the challenges encountered when providing such services. The process to locate or find Electronically Stored Information (ESI) is described along with the technologies and methodologies that can be used to evaluate and analyze the data once acquired. The goal of the course is to help the practitioner understand the process, considerations, and available technology tools needed to examine electronically stored information and data when investigating fraud. 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 CPE course can be purchased individually or as part of the Risk Management and Insurance Planning Certificate Program. The construction of a proposed life insurance solution in a personal financial plan is complex on several levels. As a personal financial planner, you must possess a broad range of knowledge of the various insurance solutions available to have a reasoned dialogue with your clients. In this audiovisual CPE course, Tom Tillery will describe three different types of life insurance contracts: term life insurance, permanent life insurance, and group life insurance (group life insurance is covered in greater depth in the Group Insurance and Employee Benefits course). This course covers: Optimal design of a policy Funding and withdrawal features Dividend options Nonforfeiture options Settlement options Finally, taxation and tax planning topics will be addressed, including: Tax planning with life insurance Income taxation of life insurance Taxation at surrender of a contract Taxation of proceeds from a life insurance contract Transfer of value rules Section 1035 exchanges Integrating life insurance with the overall financial plan.

Please join us for a discussion on like-kind exchanges (LKE), known as one of the last great tax legal "shelters" available to those buying and selling real property. We cover the basic structure of a LKE, and ways a taxpayer can utilize qualified third-party intermediaries (QI), and tenancy-in-common structures including Delaware Statutory Trusts (DST). We also explore creative solutions to sticky situations a taxpayer may find itself in obtaining replacement property. This course is ideal for CPAs, EAs, lawyers, real estate professionals, accountants or other tax professionals.

Today's CPAs can expect their prospects, clients, referral partners, and candidates to research them on LinkedIn. The good news is that you can leverage LinkedIn to craft a digital presence that demonstrates your expertise, showcases your personal brand, and aligns with your values. Learn how to create a LinkedIn profile that is not just a resume but a valuable marketing tool for your CPA business.

"This session will summarize FASB standards issued from November 2021 through November 2022. The session will also review the projects on the current FASB Technical Agenda. The Look-back of Recent FASB Activity course is designed for CPAs who prepare, issue or audit GAAP based 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 one hour(s) of Accounting & Auditing CPE credit. "

Lost Profit Engagements Gain a foundation Gain a solid foundation to perform credible lost profits analyses. As a practitioner with expertise in the forensic accounting and valuation disciplines, understand how to measure lost profits in commercial disputes when a business experiences an actionable harm. Know your role Understand your role as both non-testifying consultants and testifying expert witnesses. Understand how to perform sound analyses that are credible from a theoretical perspective, tied to facts, and legally admissible.

Balanced Scorecard is a performance measurement framework that added strategic non-financial performance measures to traditional financial metrics to give managers and executives a more balanced view of organizational performance. This course has been developed by the Business Learning Institute. The Business Learning Institute, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org.

What comes to mind when you think of budgeting? Takes too long? No follow-up? It protects the status-quo? If you've considered "banning the budget", this course will show you how to transform it into a planning process that helps your organization achieve its strategy. Discover 21 tips to change your budgeting process that results in a detailed one year budget, to a planning process resulting in a strategic, progressive and long-term achievement of your goals. This course has been developed by the Business Learning Institute. The Business Learning Institute, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org.

Networking is one of the most powerful tools accountants can develop, but it takes time, energy and commitment in order to build a strong network. Having a strong network will assist you in launching a new idea or plan, developing new business and clients, reducing costs in recruiting, and leveraging your career. This course has been developed by the Business Learning Institute. The Business Learning Institute, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org.

Have you ever tried to improve a business process only to be told: "that's the way we've always done it"? This course will discuss ways to improve your business processes to make them more efficient and better for your organization and customer. This course has been developed by the Business Learning Institute. The Business Learning Institute, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org.

How you communicate with your clients can make or break your career! We all know how to talk, but how do we make sure we are really connecting with others? This course will discuss different personality styles and demonstrate the different ways to communicate information to them. See how recognizing their personality style(s) can turn communication breakdowns into breakthroughs. This course has been developed by the Business Learning Institute. The Business Learning Institute, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org.

This course will demonstrate proven methods that CPAs and other business professionals can use to unlock their creativity and innovative thinking. You will discover new ways to break through mental barriers, SALY thinking, and roadblocks in order to improve performance, creativity, and innovative thinking. This course has been developed by the Business Learning Institute. The Business Learning Institute, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org.

How do you react to change? Change is difficult, even when it is good and for the right reasons. This course will discuss various methods and ideas to consider in helping you navigate the turbulent waters when dealing with change. This course has been developed by the Business Learning Institute. The Business Learning Institute, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org.

Life happens and most of us bring our feelings to work. We need to understand how we react and how we deal with our own emotions. Emotional intelligence in the workplace is about understanding how you affect others and how others affect you. This course has been developed by the Business Learning Institute. The Business Learning Institute, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org.