CPE Catalog & Events

We have all heard the statement that it is the people that work at a company that gives it value. It is, sometimes and unfortunately, also the people that provide fraudsters with an entry point into an organization that can lead to hardship. This is even more true now because cyber-attacks on both organization and individuals have increased notably. Many highly publicized corporate hacking events are successful, at least in part, because an individual was targeted. In this session, we look the types of fraud that take aim at individuals with a special focus on the growth of cyber-attacks. We then discuss measures that can be put forth to help employees protect both themselves and the organization.

OnPoint EBP - Product Training OnPoint EBP is a cloud-based application designed to streamline your audit process using a unique plan profile that drives risk assessment, generates disclosures, and links directly to appropriate testing procedures and templates. The built-in collaboration tool streamlines documentation gathering, keeping important client data secure inside the engagement binder. Begin your journey and learn how to optimize employee benefit plan audits using OnPoint EBP - Created by Auditors for Auditors. Gain the knowledge to efficiently and effectively perform employee benefit plan audits that are within scope of the tool. Areas covered include: Complete the Plan Profile form to identify risk Use audit programs and testing templates Explain how diagnostics and guardrails are employed to guide you Identify the key activities than enable the completion and delivery of an engagement Discover the tools built into OnPoint EBP that enable and efficient file review Gain practical experience The practical hands-on exercise uses real-world examples, designed to give accounting professionals real-world knowledge and an understanding of OnPoint EBP processes and efficiencies.

Many leaders in business organizations of all sizes view the system of Internal Control almost purely as a protective security measure. A well-designed internal control system can and will drive all entity objectives which includes successful operations. This session uses information gathered from years of creating internal control systems as well as concepts from well-respected authoritative pronouncements and frameworks to illustrate the power of a strong and well supported control system as well as actions that can help establish such a system. Those that work with internal controls who are tasked with developing ways to improve operation level capabilities should strongly consider this session.

Understand the key concepts. 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: Inbound and Outbound Transactions bundle. You must purchase the bundle to earn the digital badge. The CPE self-study course covers, in more detail, the Foreign Tax Credit (FTC) Rules and key concepts. It then focuses on key concepts of the expense apportionment rules, including general methods, alternative methods, and special rules such as "Controlled Foreign Corporation (CFC) netting." Finally, it discusses foreign tax splitter arrangements under Section 909 and the impact of Section 901(m) on indirect paid credits.

Begin to explore the nuances of working with construction contractors. From contract accounting and significant leases to unique risks and supplementary information, this overview course highlights the key topics covered in the Construction Contractors: Accounting and Auditing family of courses. Program features: Take a deep dive into contract accounting and revenue recognition. Learn about sureties and how they are a key player in the industry. Get up to speed on the newest auditing tips for contractors and become familiar with the new auditor's reporting guidance.

About the Personal Financial Planning Certificate Program The Personal Financial Planning Certificate Program is a series of certificates covering the core areas of personal financial planning (PFP), including retirement, estate, risk management and insurance, and investment planning, and how tax planning relates to each area. PFP Practical Applications Certificate Program The PFP Practical Application Certificate is earned upon successful completion of the continuing education courses. It is an informative and engaging learning experience that will enhance your knowledge of personal financial planning. Part of the Personal Financial Planning Certificate Program, this certificate program is comprised of five courses, including four case studies, covering the clients' planning life cycle. You will learn to navigate the regulatory environment, understand the PFP standards, use fundamental concepts in a systematic planning process, and utilize your technical knowledge for the benefit of your clients. If you are seeking a thorough understanding of the planning process and your responsibilities as a planner with real-world application of how the PFP topics integrate with your clients life goals, this program is for you! This certificate includes the following courses: PFP Standards and Responsibilities PFP Regulatory and Fiduciary Landscape Personal Financial Planning Process Cash Management Strategies PFP in Practice - Putting It All Together, Part 1 and 2 If you are an active CPA desiring to obtain the PFS credential, the certificate program provides an alternative pathway to meeting the exam and education requirements. See aicpa.org/pfs for details. 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 PFP Practical Applications Certificate Program. The regulatory and fiduciary landscape for personal financial planning is complex. Practitioners who practice in this discipline face a challenging regulatory maze. SSPFPS-No. 1 provides a roadmap to traverse this maze and gives an understanding of the regulatory landscape, which is crucial to effectively practice the discipline. In this audiovisual course, Tom Tillery discusses key areas you need to understand, and adhere to, in order to effectively provide financial planning services, including: The regulatory landscape The fiduciary duty of the financial planner Registration and licensing requirements Professional liability and compliance requirements Also covered are some of the laws that govern the securities industry: Securities Act of 1933 Securities Exchange Act of 1934 Investment Company Act of 1940 Investment Advisers Act of 1940

This CPE course can be purchased individually or as part of the PFP Practical Applications Certificate Program. The Statement on Standards in Personal Financial Planning Services No. 1 (SSPFPS No. 1) provides a comprehensive roadmap for the practice of personal financial planning at a professional level. In this audiovisual course updated for the Tax Cuts and Jobs Act and other recent trends and developments, Tom Tillery explains the professional standards and ethics required by the AICPA, including: Integrity Objectivity Competence Fairness Confidentiality Professionalism Diligence Unauthorized practice of law Gain the necessary information you need to incorporate these requirements into your professional practice and client engagements.

This CPE course can be purchased individually or as part of the PFP Practical Applications Certificate Program. Personal financial planning is more art than science. In this course updated for the Tax Cuts and Jobs Act and other recent developments, we present four case studies that cover typical scenarios the personal financial planner may encounter: Part 1 Case Study 1 - Young Married Couple Case Study 2 - Pre-retirement Married Couple Part 2 Case Study 3 - Financially Independent (Retired) Married Couple Case Study 4 - Business Owner While most clients have life and financial goals that include all areas of personal financial planning (retirement, estate, risk, and investment planning), each client's discussion will be unique. Understanding the triggers that impact your clients' priorities and how various PFP areas are impacted, will enable you to present your recommendations in a logical, prioritized order that will deepen your client relationships. The case studies in this course will illustrate these concepts.

Your Experienced CPA Pathway to the PFS credential starts here. As an experienced CPA working with individuals and families, you engage with your clients on a wide variety of PFP topics - tax, retirement, estate, investment, and risk management planning, among others. This course will provide the framework to tie these conversations together and enhance your knowledge of personal financial planning. Why take this course? This course is the required education for the PFS credential's Experienced CPA Pathway. In addition, it will prepare you for the streamlined PFS Experienced CPA Assessment. This course is one step forward as you deepen your client relationships, obtain the CPA/PFS credential, and provide your clients with the objective and trusted financial planning they expect from you as a CPA. Program features 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. Completion of this course will result in a digital badge as well. This series of courses includes: PFP Standards and Responsibilities PFP Regulatory Landscape and Fiduciary Practices Personal Financial Planning Process Cash Management Strategies PFP in Practice - Putting It All Together, Part 1 and 2 If you are a CPA desiring to obtain the PFS credential and meet the longer experience requirement, the Experienced CPA Pathway provides an alternative pathway to meeting the exam and education requirements. See aicpa.org/PFSexperiencedpath for details.

This program addresses the most recent developments impacting partnerships operating as LLCs, with a focus on legislative, administrative, and tax form changes. Emphasis will be placed on partners "tax basis" capital accounts, now required for tax form reporting.

A detailed analysis of the calculations related to determining a partner's tax basis for a partnership interest. How to use the Form 1065 and Schedule K-1 information for basis determination will be reviewed. An illustrated example with filled in forms will demonstrate how the process works, including its many potential pitfalls.

The course will cover the basic requirements of a peer review performed in accordance with the AICPA's Peer Review Standards for firms that perform preparation, compilation, and review engagements. Topics to be covered include the documents reviewed by the peer reviewers, the evaluation of the engagements, the types of matters and peer review reports, the administrative process, the peer review committee involvement, and the requirements of the state boards of accountancy.

This video-based CPE course is included in the Not-for-Profit Certificate II Program. It can be purchased individually or as a part of the Not-for-Profit Certificate II - Governance and Assurance track. Not-for-profits (NFPs) have a double-bottom line - a financial bottom line reflecting a surplus or deficit and a second bottom line that measures achievement of a social impact or mission. A robust performance measurement system captures both dimensions of performance. It reveals a greater desire for accountability and helps communicate the organization's efficiency, effectiveness and ultimately its social impact to constituents and prospective donors. Most importantly, performance measurement improves decision-making and influences strategic planning, budgeting, program management, grant-writing, and benchmarking. This CPE course offers detail-rich examples and case studies to help you apply proven techniques to measure performance in NFPs. Note: As of August 1, 2018, course content has been updated to reflect implementation of FASB Accounting Standards Updates (ASUs) effective for most not-for-profit entities for their next financial reporting period, including those related to financial statement presentation (ASU 2016-14) and revenue recognition (ASU 2014-09 and ASU 2018-08).

This CPE course is included in the 15-hour Preparation, Compilation, and Review Staff Essentials program. It can also be purchased as a part of the Review Engagements Series. This innovative CPE course has been designed to provide a convenient, accessible way for firms to train their staff in this area of practice. With the introduction of SSARS No. 21, Statement on Standards for Accounting and Review Services: Clarification and Recodification, this area of practice will be experiencing a level of change not seen in over 30 years. This CPE course provides fundamental training on the performance standards associated with compilation engagements. This enhanced learning program combines real-world examples, practice exercises, case studies, and a "learning coach", to create a flexible, engaging learning experience. This CPE course has also been updated to reflect the most recent changes resulting from the issuance of SSARS No. 22 and SSARS No. 23, to help practitioners comply with the latest developments in regulation.

This CPE course is included in the 15-hour Preparation, Compilation, and Review Staff Essentials program. It can also be purchased as a part of the Review Engagements Series. This innovative CPE course has been designed to provide a convenient, accessible way for firms to train their staff in this area of practice. With the introduction of the SSARS No. 21, Statement on Standards for Accounting and Review Services: Clarification and Recodification, this area of practice will be experiencing a level of change not seen in over 30 years. This CPE course provides fundamental training on the performance standards associated with review engagements. This enhanced learning program contains a customized "learning coach" to create a flexible, engaging learning experience. This CPE course has also been updated to reflect the most recent changes resulting from the issuance of SSARS No. 22 and SSARS No. 23, to help practitioners comply with the latest developments in regulation.

This CPE course is included in the 15-hour Preparation, Compilation, and Review Staff Essentials program. It can also be purchased as a part of the Review Engagements Series. This innovative CPE course has been designed to provide a convenient, accessible way for firms to train their staff in this area of practice. With the introduction of the SSARS No. 21, Statement on Standards for Accounting and Review Services: Clarification and Recodification, this area of practice will be experiencing a level of change not seen in over 30 years. This CPE course provides fundamental training on the procedures performed when conducting review engagements in accordance with SSARSs. This enhanced learning program contains a customized "learning coach" to create a flexible, engaging learning experience. This CPE course has also been updated to reflect the most recent changes resulting from the issuance of SSARS No. 22 and SSARS No. 23, to help practitioners comply with the latest developments in regulation.

How to perform a single audit The knowledge you need Learn the basics of a Uniform Guidance compliance audit. The basics and more Gain an understanding of the basic elements, including an overview of requirements and how GAAS and the Yellow Book apply to the compliance audit, as well as who must undergo this type of engagement. Federal awards Learn the different types of federal awards, along with audit implications for a recipient or subrecipient. Become aware of the schedule of expenditures of federal awards and the description of major program determination. Your responsibilities Understand your responsibilities related to testing and reporting.

** Learn all about ledgers. ** This CPE course can be purchased individually, or as a part of the Blockchain Fundamentals for Accounting and Finance Professionals Certificate program. Learn about permissioned and permissionless ledgers in the context of blockchain's application in enterprise solution. Learn about your role, as accountant or auditor, in this changing environment. In this CPE self-study course, gain knowledge about access control, decentralization, anchoring, and due diligence, as well as blockchain as a service and blockchain's application in the government space.