CPE Catalog & Events

Arguably the most discussed topics to come out of the One Big Beautiful Bill Act (OBBBA) are the taxation of tips and overtime. Practitioners need to understand these provisions now, as they are effective for 2025 tax returns. This program provides practitioners with the background currently available to advise clients regarding these two important tax developments. Both employers and employees need to understand these timely changes to taxation.

Required minimum distributions (RMDs) must begin for the year in which the account owner reaches age 72 (older if they were born after 1950). RMDs must also be taken from inherited accounts, and the process for determining RMDs for these accounts is more complex than those that apply to RMDs for non-inherited accounts. Failure to comply with the RMD rules will result in the account owner owing the IRS an excess accumulation penalty on any RMD shortfall. Interested parties must understand the compliance requirements that apply to RMDs to be able to assist in ensuring that penalties are avoided. Additionally, the recent changes that affect RMDs must be considered when advising clients about their RMD obligations.

Whether you are an experienced veteran or new to the industry, one of the toughest parts of being a tax practitioner is keeping up with all of the changes in tax legislation. This course takes a look at recent changes to tax law from a practitioner perspective. In this session, we will explore the nuances of virtual currency and the new Form 8300 reporting requirements.

This course will introduce you the different types of business entities and the tax implications of contributions, distributions and earnings, among other topics. **Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com  

This comprehensive annual update brings together key accounting, auditing, and compliance developments affecting not-for-profit organizations. The course integrates recent standard-setting activity, audit and attestation updates, and Single Audit developments to provide a practical view of changes impacting nonprofit financial reporting and oversight. Participants will begin with an overview of accounting developments affecting not-for-profit organizations, including recently issued Accounting Standards Updates (ASUs) from the Financial Accounting Standards Board and an introduction to the International Non-Profit Accounting Standard (INPAS). Emphasis is placed on understanding the purpose and structure of INPAS and how it compares conceptually to U.S. GAAP requirements for NFPs. The course then shifts to auditing and attestation developments from the AICPA, including the next phase of quality management with a focus on monitoring and remediation responsibilities. Participants will also review recent and upcoming standards affecting audit, attestation, and consulting engagements, including updates related to SSAEs, SSARSs, exposure drafts on confirmations and fraud, and changes affecting group audits. Finally, the course addresses recent developments impacting Single Audits for not-for-profit organizations receiving federal funding. Topics include the 2024 Uniform Guidance overhaul, updates to Appendix B of the AICPA GAS/Single Audit Guide, recent guidance issued through the Office of Management and Budget (OMB), and reporting changes related to SAM.gov. Designed for nonprofit preparers, auditors, and financial leaders, this course helps participants understand how recent accounting and auditing changes intersect-and what to monitor as requirements continue to evolve. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

As our business environment shifts, so do trends with fraud schemes and perpetrators. This course will give you the absolutely latest information with how to identify and mitigate shifting fraud risks in any entity. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The Secure Act 2.0 was passed in a flurry of year-end legislation. This one hour program will cover the important changes that individuals need to know about contributions to accounts and new ways of accessing these funds.  This course will provide a concise look at these hot topics.   **Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.

Inventory observations are often a right of passage for audit staff. This course will cover the basics of auditing inventory, including the related audit assertions, risks, & threats to inventory. During this course, we will also highlight the various substantive auditing procedures that staff should perform, and also walk through how to conduct a physical inventory observation. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The audit profession stands at a critical inflection point, facing unprecedented challenges from technological disruption, evolving regulatory landscapes, and workforce transformation. This comprehensive course, based on the Pennsylvania Institute of CPAs' groundbreaking research report "The Future of the Audit: Building Relevance and Sustaining Quality," provides auditors with essential insights and actionable strategies to navigate these seismic shifts. Through expert perspectives from industry leaders including PCAOB board members, Big Four executives, and audit committee chairs, participants will explore how artificial intelligence, blockchain, and data analytics are fundamentally reshaping audit practices while creating new opportunities for value creation and risk assessment. Beyond technology adoption, this course addresses the pressing talent crisis facing the profession and offers practical solutions for building a future-ready workforce. Participants will learn how to leverage emerging technologies to enhance audit quality, understand the implications of regulatory modernization including the concept of "regulatory sandboxes," and develop strategies for attracting and retaining top talent in an increasingly competitive market. Whether you're a partner in a small firm, a manager in a large organization, or an audit professional seeking to future-proof your career, this course provides the roadmap for maintaining relevance, ensuring quality, and thriving in the evolving audit landscape. You'll leave with concrete action steps for immediate implementation and a clear vision for transforming your audit practice to meet the demands of tomorrow's financial ecosystem. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

This segment is designed to evaluate Step Five of the new model dealing with recognizing revenue which is the final step in applying the new revenue recognition standard. For performance obligations that are fulfilled at a point in time, revenue is recognized at the fulfillment of the performance obligation. For performance obligations to be satisfied over time, an entity must decide how to appropriately measure the progress and completion of the performance obligation. A performance obligation is satisfied when or as control of the good or service is transferred to the customer. There are several issues companies should consider in applying step 5 of the standard: •   Determining if a Performance Obligation is satisfied over time •   Identifying indicators of transfer of control of good/services •   Utilizing input and output methods to measure progress of revenue recognition •   Understanding stand-ready obligations and how to apply discounts

This course is one of the courses dedicated to our Controllership Series. This series of courses is dedicated to exploring the traditional controller role and stepping out of the box to identify areas where the controller can continue to add strategic value to their organizations. Within this segment of our controllership series, we continue our discussion on inventory from segment one. This specific segment focuses on areas of inventory valuation, the types of physical inventory methods, and inventory fraud. These areas are critical for the controller to have a strong comprehension of and also participate in the development of policies and procedures.      

The introduction to governmental budgeting course is an overview of the typical timeline and process a government uses when creating their annual budget. Topics covered include the basics of governmental budgeting, establishing priorities for the budget, the common steps and timeline of the budget process, what, when and how we should be monitoring the budget throughout the year, and how long-term budgets fit in with the annual budget process. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Internal control issues often arise in QuickBooks Online environments. However, that need not be the case! In this session, you will learn about internal control features that can help you maximize your QBO experience while simultaneously reducing risk.

This three-day training course is taught using a hands-on methodology and provides a comprehensive understanding of the federal income tax laws applicable to individuals. The session includes a comprehensive case study (using actual W-2s, 1099s, 1098s, K-1s, etc.). Participants will walk through the preparation of Form 1040 and related tax schedules, learning complex income tax law. Each attendee will receive a comprehensive individual income tax reference manual that includes practice aids, real-world examples, new Federal income tax forms and schedules, and Pat Garverick's Quick Reference Chart.

Almost every business and individual has to file tax returns, which can be a great treasure trove of information for forensic accountants. Whether in a divorce, partnership dispute, recreating books and records, or bankruptcy proceeding, analyzing tax return information should be an initial step in uncovering income and assets. The IRS retains a large amount of information, both from taxpayers and 3rd parties who report financial transactions. This course will be your guide in gathering, analyzing, and evaluating tax return information, so that you have a full picture of the financial investigation. Your presenter is a 20 year veteran with IRS-Criminal Investigation, who used this information as a basis for his federal criminal investigations. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

In today's challenging talent market, accounting firms face unprecedented pressure to retain their best performers. This course provides actionable, research-backed strategies to help firms keep their top talent from leaving. Based on comprehensive surveys of both current accounting professionals and those who have recently left the profession, participants will learn the real reasons employees stay or go-and what firms can do about it. The course goes beyond simple solutions like "pay more, expect less" to explore comprehensive retention strategies including whole-person compensation, work-life balance improvements, career development pathways, and necessary business model transformations. Participants will discover why 73% of surveyed professionals want to stay with their current firm, yet many still leave-and how to bridge that gap. Key topics include understanding the true cost of turnover versus retention, implementing flexible work arrangements that actually work, creating meaningful career paths for non-partner track professionals, and transforming firm operations to support both profitability and employee satisfaction. Special attention is given to retaining diverse talent and adapting to the expectations of younger professionals who will comprise 27% of the workforce by 2025. Whether you're a firm leader, HR professional, or manager responsible for team retention, this course provides the insights and tools needed to build a sustainable talent strategy in an evolving profession. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Review of the major employment laws governing the workplace, when they are triggered, and key compliance aspects under each law. This presentation is designed to give viewers enough information to issue spot when matters arise in the workplace.   

Every business will be sold eventually. When you have built a great business and decide to move on – you want the most you can get for that terrific organization! What are the steps to take to maximize the value realized? What do buyers really want? What are the three levers to achieve maximum value? If you want top dollar, preparing to sell takes years of planning. This seminar helps CEOs, entrepreneurs, CFOs, Board members, controllers, and their advisors prepare for a successful sale of the organization to maximize shareholder value. We will outline the process to get the most bang for the buck. Proper exit planning demands planning and time.

If you find yourself working with PDF files consistently throughout the day, this course will teach you how to review, annotate, format and organize PDF files more effectively and in less time. You will also learn how to use Adobe Acrobat for e-signatures to reduce document processing time significantly and enhance confidentiality. Adobe Acrobat has many features that you can take advantage of and this course will explain and demonstrate how to use them. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

In the course of legal actions, payments may be made pursuant to a final disposition of a court case or a mutually agreed-upon settlement.  This course will cover the tax implications for payments made for personal injury, emotional distress, lost wages, punitive awards, pre- and post-judgement interest, contract claims, among other damages. **Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.