CPE Catalog & Events

** Level up your skills for the future ** This CPE course can be purchased individually, or as a part of the Blockchain Fundamentals for Accounting and Finance Professionals Certificate program. Become aware of future trends of blockchain, such as decentralized apps, decentralized autonomous organizations, and offchain transactions. This CPE self-study will prepare you to adapt yourself to this new environment. Level up your skill set to keep relevant and play a critical role in the future.

This course is part of the Cybersecurity Fundamentals for Finance and Accounting Professionals Certificate program. You must purchase the full program to earn the certificate. Play a key role as a trusted adviser in cybersecurity risk management. As a finance and accounting professional, you have a key role in helping your organization or client manage cybersecurity risks. You must understand the importance of cybersecurity and your role to immerse yourself in cybersecurity risk management. This CPE self-study course highlights the importance of cybersecurity and the role you play. It also emphasizes the importance of developing and applying a security mindset to become a trusted adviser to your organization and client. Learn more about how the traditional accounting and finance role is affected by cybersecurity. This knowledge is indispensable in today's global digital landscape of persistent and increasing cybercrime, especially during the COVID-19 pandemic.

CPAs and accountants need to understand the accounting and auditing considerations. Implementation of the Revenue Recognition and Lease accounting standards continues with the requirement that nonpublic entities implement the Lease standard for periods beginning after December 31, 2021. The FASB has also provided additional guidance in 2021 for both Revenue Recognition and Lease application.

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 teach you how to counsel your clients to set practical and realistic goals for retirement and financial independence. In Part 1, you will learn the process of how to identify personal financial goals and resources, design financial strategies and make personalized recommendations to assist your client in achieving these goals. Part 2 covers the regulatory and legislative environment surrounding retirement plans. You will learn the key rules and laws regulating retirement plans, including how ERISA and the Internal Revenue Code (IRC) govern qualified retirement plans and protect plan participants. 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.

This CPE course can be purchased individually or as part of the Risk Management and Insurance Planning Certificate Program. Do your clients have the knowledge they need to make reasoned decisions about the types and amount of insurance to purchase? Updated for the Tax Cuts and Jobs Act, this narrated audiovisual CPE course covers important aspects of the risk management process and the professional environment. In the course, Tom Tillery helps you to educate your clients about the principles of risk and insurance. Mirroring the personal financial planning process, this course covers the six-step risk management process as follows: Establish and define the client relationship. Gather pertinent client data to determine the risk exposure. Process and evaluate the client's status. Present financial planning recommendations. Implement personal financial planning recommendations. Monitor financial planning recommendations.

Navigating in uncertain times Understand how differing trade policies of governments around the globe increase uncertainty for business regardless of how or where they operate. Vital for decision-making Learn about the economic debate as it relates to international trade and the differing degrees of economic integration. Understand how businesses making important investment decisions must address their exposure to cross-border trade and its impacts. Gain insight into some key characteristics underpinning global trade tensions, increasingly on many organizations' risk radar. Net winner or loser? Understand the benefits and the challenges that increasing international trade tensions can have on your business. Consider your value chains and geographic footprint, and understand where resilience needs reinforcing and risk appetite needs re-assessing. This course provides 1 hour of CPE credit in the Business, Management and Organization field of study.

" Transfer pricing is a highly contentious tax issue for many companies with cross-border transactions. Governments worldwide all want their `fair share' of tax from multinationals. However, many companies may be missing out on cash savings opportunities by revisiting transfer pricing policies. We will also review tax court developments that may impact US multinational companies. This program was developed for the FICPA by Alex Martin with KBKG. This session was previously recorded for the FICPA at virtually on January 26, 2023The course has been approved for up to two [ 1] hours of [TB] CPE credit."

Please join us for a discussion on Treasury Circular 230 and other ethical issues faced by enrolled agents and other tax preparers. In addition to covering the practice standards espoused by Treasury Circular 230, there will also be an overview of the applicable provisions in the Internal Revenue Code (IRC) and common law which will affect tax preparers. The discussion will conclude with other ethical issues, such as avoiding conflicts of interest, proper fee structure and maintaining competency. Also included will be case studies illustrating dilemmas faced by tax practitioners.

This CPE course can be purchased individually or as part of the Estate Planning Certificate Program. Which plan is appropriate for your client? Before you can make reasoned recommendations, you must have knowledge of trust types, features, and taxation so you can best educate and advise your clients. Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this CPE course covers ancillary documents necessary to support the estate plan and the client, including a durable power of attorney and the durable power of attorney for health care, as well as living wills and trusts. This course will ensure you understand these documents, what they seek to accomplish, and how they are put into 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.

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 U.S. tax treaties. This is an overview of the U.S. tax treaty definitions and their impact on permanent establishment, business profits, tax residency, hybrid entities, Fixed, Determinable, Annual or Periodic (FDAP) income, limitation on benefits (LOB) clauses, income resourcing, and foreign tax credits.

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 U.S. transfer pricing and global base erosion and profit shifting (BEPS). This is an overview of the U.S. transfer pricing rules regarding Section 482 and its applicability. It discusses different transfer pricing methods, levels of documentation prepared for clients, penalties, as well as BEPS and relationship to U.S. and global transfer pricing.

Organizations of all sizes often fail to successfully install needed foundational components of an internal control system. Whether large or small, entities must view policies, procedures, and all controls in a wholistic manner in order to develop a system of controls that will keep the entity on its intended course. Moreover, those that design policies and procedures benefit by knowing why control measures are necessary. This session sets forth internal control concepts and explains the importance of strong internal control policies. It provides an understanding of the interrelated nature of all controls created by any organization.

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 a high-level overview of bankruptcy and the roles of forensic accountants that work with bankruptcy engagements. Our overview employs three different scenarios to give learners a broad understanding of the field. 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.

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 difference between a traditional auditor and forensic accountant, lists the characteristics of a forensic account, and describes the possible role a forensic accountant can have during a client engagement. 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.

** What's in your digital wallet? ** This CPE course can be purchased individually, or as a part of the Blockchain Fundamentals for Accounting and Finance Professionals Certificate program. Learn about different types of wallets, with a focus on the security of digital assets. This CPE self-study course will help you gain knowledge about the various ways of securing digital assets including multisig wallets, two-factor authentication, and password manager. Learn about market capitalization of crypto assets, crypto asset exchanges, and how to use block explorer to verify transactions. Observe how assets will be secured and transactions will be recorded and verified in this new environment.

Successful organizations, both large and small, must understand the importance of effective internal controls and be able to develop a system of controls that will keep the entity on its intended course. Moreover, those that design policies and procedures benefit by knowing why control measures are necessary. This session sets forth internal control concepts and explains the importance of strong internal control policies. The material highlights some of the reasons that measures are needed and it also provides an overview of control creation methods. Finally, it discusses ways to successfully implement the developed policies and procedures. Participants that take this course will gain a well-rounded understanding of internal control procedures of all types.

Successful organizations, both large and small, must understand the importance of effective internal controls and be able to develop a system of controls that will keep the entity on its intended course. Moreover, those that design policies and procedures benefit by knowing why control measures are necessary. This session sets forth internal control concepts and explains the importance of strong internal control policies. The material highlights some of the reasons that measures are needed and it also provides an overview of control creation methods. Finally, it discusses ways to successfully implement the developed policies and procedures. Participants that take this course will gain a well-rounded understanding of internal control procedures of all types.

Description: Unlock the secrets to understanding a company's financial health and management performance through comprehensive financial analysis. This seminar will guide you through essential tools such as vertical analysis, horizontal analysis, and ratio analysis to gain deep insights into business performance. -Vertical Analysis: Learn how to express each line item of financial statements as a percentage, making it easier to compare companies of different sizes and identify key trends. -Horizontal Analysis: Discover how to compare financial information over multiple periods to spot significant changes and trends, providing a clearer picture of a company's growth and performance. -Ratio Analysis: Dive into calculating and interpreting financial ratios to assess profitability, liquidity, and solvency. Understand how these ratios reveal the effectiveness of management and the potential of the business. This seminar goes beyond just teaching terms and formulas. We will apply these analytical tools to real-world financial data, demonstrating how to derive meaningful insights and make informed decisions. Join us to enhance your financial analysis skills and gain a competitive edge in evaluating business performance. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event. Learning Objectives: After attending this presentation, you will be able to...Utilize vertical analysis by converting each financial statement line item into a percentage of a base figure, facilitating effective comparisons across different companies and identifying significant financial trends.Calculate horizontal analysis for review of financial data over multiple periods, to identify notable changes and trends that reflect a company's growth and performance trajectory.Calculate and interpret key financial ratios, assessing aspects such as profitability, liquidity, and solvency. Gain insights into management performance and business viability, leveraging this analysis to make informed decisions based on real-world financial data. Program Content: The major topics that will be covered in this course include:Overview of financial statement analysisThe impact of GAAP on financial analysisOverview of the Balance SheetOverview of the Income StatementThe importance of the Statement of Cash FlowsCommon Size AnalysisTrend AnalysisProfitability Ratio AnalysisLiquidity Ratio AnalysisSolvency Ratio Analysis Who should attend: Finance and accounting professionals interested in financial analysis Developed By: Eric Knight, CPA, DBA Instructor: Eric Knight CPE Credit: 2.00 Field of Study: Finance (2.00) Prerequisites: None Advanced Preparation: None Format: QAS Self Study

This video-based CPE course is included in Not-for-Profit Certificate II. It can be purchased individually or as a part of the Not-for-Profit Certificate II - Tax Compliance track. The reporting of unrelated business income has become increasingly significant in the not-for-profit sector after an IRS study found that many not-for-profit organizations are under-reporting their tax liabilities. Recent IRS audits have increased their scrutiny in this area. In this CPE course, you will get an understanding of what constitutes unrelated business income. You will consider real-world examples and examine tax court findings and IRS rulings to learn how to deal with some common UBI-generating activities. Also discussed are commonly applied exceptions and exclusions to UBI that can reduce an organization's tax liability, as well as potential red flags that should be avoided.

" The Using Business Valuations to Resolve Disputes in Mediation course is designed for CPAs, Accountants, and Financial Professionals who do or want to learn more about business valuation. This program was developed for Forster Boughman Law Firm by Eric Boughman, J.D. Partner at Forster Boughman and Thomas Gillmore, CPA, ABV, CFE, CFF with Gillmore Accounting Practice. It was previously recorded on May 11, 2022. The course has been approved for up to one ( 01 ) hour(s) of Specialized Knowledge CPE credit. "