CPE Catalog & Events

This CPE course is included in the comprehensive Not-for-Profit Certificate I Program. It can also be purchased individually or as a part of the Not-for-Profit Accounting and Financial Reporting track. Some not-for-profit organizations (NFPs) provide benefits to their constituencies in the form of programmatic investments such as loans, equity interests, and guarantees. For the NFP investor, the principal benefits are the achievement and sustainability of the mission-related program. In this CPE course, you will learn about the core considerations for accounting and reporting of various types of programmatic investments. You will have an opportunity to work through some real-world scenarios. 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).

Counter the erosion of trust Find ways to create a culture of trust and rebuild where it has eroded, because distrust is bad for business. Learn how to grow and maintain business relationships, which is crucial to realize your business's full potential. Recognize red flags regarding trust and reputation, and learn whether the culture of your organization is at risk, which could ultimately endanger its effective functioning. Dealing with trust in tumultuous times Discover questions to consider for future conversations about business changes to help strengthen trust in a crisis and tips on how to repair trust. Drive performance and success Learn about initiatives to build trust with specific stakeholders, which will help drive success. Using up-to-date research and examples, uncover how to build long-term value for your business. This course provides 1.5 hours of CPE credit in the Business, Management and Organization field of study.

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.

Save when you buy the complete Tax Staff Essentials, Level 3 online bundle. Develop your knowledge of real estate taxation Develop your knowledge of real estate taxation. Learn more about real estate, such as passive activity limitations, like-kind exchanges, involuntary conversions, and Section 1237. With this knowledge, you can avoid mistakes related to these provisions and ensure that your clients receive the most current tax planning and saving strategies for their tax plans.

A comprehensive learning approach. Frauds in governments are as unique as government entities themselves. In this self-study course, you will learn about real-world government fraud, including cyber fraud, and your responsibilities when dealing with government. Analyzing several unique frauds that occurred in the sector, this course offers a comprehensive learning approach using examples, explanations of audit standards, and informative case studies.

Recognize red flags. Due to the nature of NFPs, fraud may be more common than it seems. Learn how to recognize red flags of fraud, including cyber fraud. This self-study course offers a comprehensive learning approach using real-world examples, explanations of audit standards, and informative case studies that analyze several unique frauds which occurred in the NFP industry.

At its height, LIBOR was the benchmark for over US $350 trillion in financial contracts worldwide. Yet, due to concerns over the manipulation of the rate, standard setters determined that LIBOR should be discontinued. The global response to reference rate reform required financial reporting standard setters to provide practical expedients and exceptions to current modification guidance. This course will provide an overview of the standards issued (including amendments) from both the FASB and GASB to address the transition away from LIBOR.

Short-term decision-making is vital in any business. This course introduces several techniques used for short-term decision-making as well as relevant costs and revenues for decision-making. By identifying the optimal production plan when resources are limited, you can determine the most effective course of action that will drive company flexibility and success. Value added topics: Factors for short-term decision-making Relevant cost and revenue Product mix decisions Gain practical experience. The exercises use real-world examples and are designed to equip you with the skills you need to apply advanced costing strategies and acquire a deeper understanding of the decision-making process to assist financial reporting and control. 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.

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 will help you to better understand the reporting requirements and professional standards that you will need to know in order to create an effective, accurate, and sustainable report. 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 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 requirements associated with reporting on compilation engagements performed 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.

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 requirements associated with reporting on review engagements performed 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.

There are moments in American History where we have examined our attitudes towards fundamental things - civil rights, sexuality, equal pay; now we are facing the crucible of sexual harassment. You may think we are going through a "perfect storm"; of Harassment in the workplace, but it is bigger than that. It appears to be fundamental climate change in how we handle power and ethics. Accusations and resignations - this presentation will explain how we got here, what we should do, and what challenge is on the horizon once we work through these issues.

About the Personal Financial 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. 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. This certificate program is a combination of education and a certificate exam that gives you the opportunity to enhance your knowledge and demonstrate competence in that specific discipline. Bundle exam + education and save! This PFP certificate program offers three different options: Certificate: You can display your competence and understanding in one or more core areas with a digital badge awarded upon completion of each certificate exam, an online proctored exam taken from the convenience of your home or office. This certificate offers optional online education to provide a thorough comprehension of the material in preparation for the exam. Education: If CPE is your goal, you can purchase the education, without the certificate exam, and simply earn CPE credit for your CPA license, PFS credential, and/or CFPr credential. If you hold the PFS credential, there is no need to take the certificate exam because your PFS credential exam tests this material. Credential: If you are an active CPA who wants to obtain the PFS credential, the certificate program provides an alternative pathway for meeting the exam and education requirements. See aicpa.org/pfs for details. The Retirement Planning Certificate Program The Retirement Planning Certificate Program is an informative and engaging learning experience that will enhance your knowledge in retirement planning. Part of the Personal Financial Planning Certificate Program, this certificate program includes six dynamic courses covering critical steps in the retirement planning life cycle, including unique planning for aging and chronically ill clients. This certificate includes the following courses: The Retirement Planning Process Governmental and Employer Retirement Plans Personal Retirement Investments, Income, and Expenses Analyzing Client Retirement Data Creating, Implementing, and Monitoring the Retirement Plan Elder and Special Needs Planning CPA, PFS, and CFP Continuing Education These courses meet the CPE requirements for the CPA license and PFS credential. In addition, it qualifies for CFP board CE credits. The AICPA will report CE credits to the CFP Board every two weeks on a rolling basis as courses are completed. To have your CE reported please complete the following steps as there is not an automated feed to the CFP Board: Send an email to CFPReporting@aicpa-cima.com with the following information: Name, CFP Number, Copy of Certificate of completion and number of CE hours requested to be reported.

Having sufficient assets to live a comfortable and secure retirement is one of the concerns that many people face. This concern cannot be resolved without having a solid retirement plan. In this course, we will discuss the fundamentals of IRAs, stating the rules related to contributions and distributions and highlighting the effect of the recent tax law changes on the planning process.

This CPE course can be purchased individually, or as a part of the Fundamentals of Fundamentals of Personal Financial Planning program. Understand the key concepts and potentials concerns related to helping clients plan for their future retirement and financial independence. Understand the basic concept of retirement benefits - its history, the current landscape and what it means for you and your clients today and in the future - by exploring the following topics: Historical and fundamental assumptions from a brief history of the concept of retirement to concepts of realistic goal setting, inflation, life expectancy, investment returns, and creating a spending plan Various types of retirement plans including qualified employer plans, IRAs, and Social Security benefits The regulatory environment, including applicable regulatory bodies and rules With real-life scenarios and practical guidance, understand how the various retirement funding options fit into a client's overall financial goals, so you can develop a comprehensive and practical financial plan for your clients.

New revenue standard 5-step process Gain deep knowledge about the new major standard FASB ASC 606, Revenue from Contracts with Customers. Explore the details of the following five-step process for recognizing revenue: identifying a contract with a customer; determining the performance obligations; determining a transaction price; allocating a transaction price; and recognizing revenue. Special considerations In addition, learn about special considerations such as warranties, licensing, acting as a principal versus an agent, incremental costs of obtaining a contract with a customer, and the extensive disclosure requirements along with a useful summary table. Ground your understanding with practical examples, including industry-specific examples and many disclosure illustrations.

This CPE course is included in the comprehensive Not-for-Profit Certificate I Program. It can also be purchased individually or as a part of the Not-for-Profit Accounting and Financial Reporting track. Not-for-profits (NFPs) frequently receive contributions from individuals, foundations, businesses, other NFPs and government entities. These contributions can come with donor-imposed conditions, restrictions, or both. In this CPE course, you will learn the core principles for recognition and measurement of contributions and have an opportunity to work through real-world scenarios. Topics covered include promises to give, donated goods and services, distinguishing contributions from exchange transactions and conditional contributions from unconditional contributions, performance guarantees, and below-market interest rate loans. Note: As of August 1, 2018, the content of this course has been significantly 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). If you started Not-for-Profit Certificate I prior to July 31, but did not complete it, click here to find out how this and related course updates affect you. If you completed the program prior to July 31 and would like to retake only those courses with significant updates for new standards, click here to learn about the Certificate I Update Pack.

Save when you buy the complete Tax Staff Essentials, Level 3 online bundle. Navigate individual income tax law Sharpen your reviewing skills by examining case studies discussing issues for which additional information from the client may be warranted, and areas of tax law that require additional analysis and information. The course covers Section 199A, the qualified business income deduction, the home office deduction, rental properties, hobby losses, hiring of spouses, depreciation, Section 179 issues, organization and start-up costs and more! This course follows a highly illustrative case study format to increase participant comprehension and retention.