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Surgent's Unlimited Plus Package
1/1/2024 - 12/31/2025
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Surgent's Unlimited Self-Study Package
1/1/2024 - 12/31/2025
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Surgent's Unlimited Webinar Package
1/1/2024 - 12/31/2025
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AICPA New Quality Management Standards: Bringing It All Together ? Exploring All Components of a Quality Management System
2/18/2025
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AICPA New Quality Management Standards: A Practical Approach to Risk Assessment and Response
4/3/2025
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AICPA New Quality Management Standards: Resources ? Expectations for Firms and Engagement Partners
4/10/2025
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AICPA New Quality Management Standards: What?s New for Firms? Monitoring and Remediation Processes
4/17/2025
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AICPA New Quality Management Standards: Bringing It All Together ? Exploring All Components of a Quality Management System
4/24/2025
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AICPA New Quality Management Standards: A Practical Approach to Risk Assessment and Response
7/1/2025
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AICPA New Quality Management Standards: Resources ? Expectations for Firms and Engagement Partners
7/8/2025
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AICPA New Quality Management Standards: What?s New for Firms? Monitoring and Remediation Processes
7/15/2025
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AICPA New Quality Management Standards: Bringing It All Together ? Exploring All Components of a Quality Management System
7/22/2025
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Professional Ethics: The AICPA's Comprehensive Course
1/15/2026
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ACPEN has joined forces with Practice Protect to present a webinar series, "Mastering Cybersecurity," carefully crafted to empower CPAs with the essential knowledge and tools required for effectively safeguarding their practices and client information.
This classroom comprises of three parts and if you are a member, you'll receive one of them for free. Don't pass up this opportunity.
Cybercrime is on the rise and CPAs that handle sensitive client data are often the target of cybercrimes.
In this bundle, you get:
- Eight Biggest Threats to your business and introducing Three Pillars of Cybersecurity
- Mastering The Three Pillars of Cybersecurity: Exploring the Technology Pillar
- Mastering The Three Pillars of Cybersecurity: Team & Compliance
You'll learn what the eight biggest threats are to your business and uncover the three pillars of cybersecurity that you can build your firm's defense around.
Speakers:
Jon Melloy
Welcome to the ACPEN Employee Relations Micro-Credential. In order to successfully complete this program, there are 6 required sessions and a final exam to test competency. The sessions are scheduled with multiple date/time options that you may choose from. This group of courses will address the following concepts:
- Maintaining a Harmonious Work Environment
- Addressing Accomodations in the Workplace
- Coaching and Counseling
- Balancing Employee and Employer Rights
These sessions will provide you with practical knowledge and critical information that will help your firm or company to thrive in an increasingly complex work environment. This comprehensive program is designed to help practitioners, business owners, managers and leaders create successful, positive work places and avoid litigation. The sessions included are as follows: Balancing Employee and Employer Rights, Maintaining a Harmonious Working Environment, Coaching & Counseling - Performance Management, Coaching & Counseling - Addressing Misconduct, Preparing for & Conducting Discharge Meetings, Accommodation Requests - Substance Abuse - Contagious Infections
In addition to the microcredential, the successful completion of this program will award 7 hours of CPE in the applicable NASBA field of study.
Speakers:
Mike Mirarchi
Welcome to the ACPEN Fraud Micro-Credential. In order to successfully complete this program, there are 6 required sessions and a final exam to test competency. The sessions are scheduled with a variety of dates and times, so you can select the days that work with your schedule.
This group of courses will address the following concepts:
- Preventing and Detecting Business Fraud
- Managing Risks Associated with Business Fraud
- Types of Business Fraud - Payroll, Embezzlement, Accounting & Auditing
- Interviewing & Interrogation
In addition to the microcredential, the successful completion of this program will award 19.5 hours of CPE in the applicable NASBA field of study. Course titles will include: Prevention & Detection of Fraud In Small Businesses, Auditing for Fraud, Expense and Payroll Fraud, ACPEN Signature 2023: Business Fraud Update and Managing the Risk of Fraud, Accounting Fraud & Embezzlement: Case Studies from the Trenches, Was It Fraud or Just Poor Audit Quality?
Speakers:
Paul E. Coggins, JD
Dennis F. Dycus, CFE, CPA, CGFM
Mr. Dennis F. Dycus, CFE, CPA, CGFM
David L. Cotton, CPA, CFE, CGFM
David L. Cotton, CPA, CFE, CGFM
Alan M. Buie, JD
Vincent M. Walden, CPA, CFE
Kevin M. Rockecharlie, CISA
Sandra Johnigan, CPA
Allison M. McLeod, LL.M., CPA
Mary O'Connor, CPA
Vincent M. Walden, CPA, CFE
Paul E. Coggins, JD
Sandra Johnigan, CPA
John D. Gill, J.D., CFE
Katherine Miller, JD
Kevin M. Rockecharlie, CISA
Mary O'Connor
Chad Francis, CPA, CFE
Welcome to the ACPEN Yellowbook Micro-Credential. This program will award you all 24 hours of Governmental CPE so you can be Yellowbook compliant.
In order to successfully complete this program, there are 6 required sessions and a final exam to test competency. The sessions are scheduled in order and there are many date/time options that you may choose from for each session. This group of courses will address the following concepts:
- Learn about the similarities between all three GASB accounting standards that deal with contractual arrangements such as leases, Subscription-Based Information Technology Arrangements (SBITA) and P3s. Compare and contrast these standards as you prepare for implementation this year of GASB 94 and GASB 96, and review the implementation efforts of Leases in Year 2.
- Take a whirlwind tour of governmental accounting basics while focusing on wetting the participant’s appetite for more.
- Stay up-to-date on rapidly changing developments by participating in the 2024 Governmental Accounting and Auditing Update!
- Learn about Common Audit and Financial Reporting Deficiencies in State and Local Governments.
- Learn how to simplify the requirements using common sense examples and language.
- Learn what you need to know if you are performing audits under these audit standards and the Uniform Guidance for Federal Awards.
The sessions included are as follows: GASB 96 –SBITA, GASB 94 P3, and GASB 87 Leases (Year 2), Governmental Accounting 101, ACPEN Signature 2024: Governmental Accounting & Auditing Update, Common Audit and Financial Reporting Deficiencies in State and Local Governments, Audit Risk Assessment in Plain English, and ACPEN Signature 2024: Single Audit and Uniform Guidance Issues Update
Speakers:
Frank Crawford, CPA
Frank Crawford, CPA
Joel Black, CPA
David L. Cotton, CPA, CFE, CGFM
William Blend, CPA
Carole A. Burgess, CPA
Robert Scott, CPA
Lindsey Kennimer, CPA
Raymond Krouse, CPA
Christopher Pembrook, CPA, MBA, CGAP, CRFA
Welcome to the ACPEN Future Of Work Micro-Credential!
This 3-session Micro-Credential program, approximately sixty minutes per session, will provide you with 3 hours of CPE, as well as a micro-credential badge.
In order to successfully complete this program, there are 3 required sessions and a final exam to test competency. The sessions should be taken in order and there are multiple date/time options that you may choose from. These sessions will provide you with practical knowledge and critical information that will help your plan for the future work.
Speakers:
Steve Cadigan
The Workplace Safety Micro-Credential offers a comprehensive curriculum designed to equip individuals with the essential knowledge and skills to ensure workplace safety and effectively respond to emergencies. This program comprises five modules, each focusing on critical aspects of incident preparedness:
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Pre-Incident Awareness and Threat Recognition: This module provides participants with the necessary knowledge to recognize potential threats and hazards in the workplace. Topics include identifying warning signs, understanding situational awareness, and implementing proactive measures to prevent incidents before they occur.
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Responding to a Threat: Participants learn how to effectively respond to various threats, including active shooters, and workplace violence.
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Life-Saving Medical Training: This module emphasizes the importance of immediate medical intervention in emergencies. Participants acquire essential first aid skills, bleeding control (wound packing, tourniquet).
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Interaction with First Responders: Participants learn how to effectively communicate and collaborate with first responders during emergency incidents. This module covers the role of law enforcement, fire departments, and emergency medical services, as well as best practices for facilitating a smooth transition of command and control.
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Deescalation Training: This module focuses on conflict resolution and deescalation techniques to prevent potentially volatile situations from escalating into violence. Participants learn communication strategies, active listening skills, and practical deescalation tactics to defuse tension, promote cooperation, and foster a safe and respectful work environment.
Upon successful completion of all modules, participants will receive a Workplace Safety Micro-Credential, demonstrating their proficiency in incident preparedness and their commitment to maintaining a safe and secure work environment. This credential not only enhances individual skills but also contributes to a culture of safety within the workplace, ultimately safeguarding the well-being of employees and stakeholders.
Speakers:
Andy Sexton
Chad Ayers
Objectives:
Be able to differentiate between the different types of business entities
Be able to determine if a business client is using the most tax efficient entity structure based on its business goals.
Instructor:
Allison M. McLeod, LL.M., CPA
Fields of Study:
Taxes
Objectives:
Gain ideas that will help your organization perform it's month-end closing faster, better and cheaper.
Instructor:
John L. Daly, MBA, CPA, CMA, CPIM
Fields of Study:
Accounting
Objectives:
Threats and safeguards
Independence Rules
GAGAS
Instructor:
Melisa Galasso
Fields of Study:
Regulatory Ethics
Objectives:
Identify changes to the performance requirements for attestation standards
Recall changes to reporting requirements
Instructor:
Melisa Galasso
Fields of Study:
Auditing
Objectives:
Identify types of engagements CPAs can perform on ESG related items
Describe current projects of accounting standard setters"
Instructor:
Melisa Galasso
Fields of Study:
Auditing
Objectives:
Define a lease per GASB 87
Prepare journal entries for lessee and lessor accounting compliant with GASB 87
Instructor:
Melisa Galasso
Fields of Study:
Accounting (Governmental)
Objectives:
Describe the unique accounting principles and transactions applicable to governmental entities
Instructor:
Melisa Galasso
Fields of Study:
Accounting (Governmental)
Objectives:
Recall the unique accounting principles and transactions applicable to NFP organizations
Instructor:
Melisa Galasso
Fields of Study:
Accounting (Governmental)
Objectives:
identify recent changes affecting the deduction of research and experimental expenditures.
Instructor:
Steven C. Dilley, PhD, CPA, JD
Fields of Study:
Taxes
Objectives:
determine the factors in the choice of entity decision considering the impact of various recent tax act provisions.
Instructor:
Steven C. Dilley, PhD, CPA, JD
Fields of Study:
Taxes
If these questions perk your interest in becoming an Excel function expert, this course is right up your alley.
This past-paced course digs into some of the most powerful functions in Excel. Although, we cannot cover 470 functions, we will look at over 20 functions that will allow you to create advanced calculations in your spreadsheets. Functions like: VLOOKUP, IF, IFS, FORECAST, RAND, SWITCH, TEXTJOIN, UNIQUE, SUBTOTAL, IS, TEXT and more! We will also provide examples files that will include all the functions used during the class. It's time to take your Excel spreadsheets to the next level.
This session is presented using Excel 2019/Office 365. Regardless of the version you are using, most concepts covered in this course apply to all versions of Excel.
Objectives:
Apply formula creation best practices when developing spreadsheets
Use Excel functions to create better calculations in your spreadsheets
Select Excel functions to create advanced calculations
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
This course is designed to take you from a blank worksheet to a completed report. Our example will be a financial statement but you can use the knowledge gained in the course and apply it to your specific job function. You will learn to import data instead of manually entering it. Learn that you can use functions and formulas to build calculations that will eliminate the need to manually manipulate your data. Our goal is to make sure you have all the information needed to build reports without having to manually enter it every month.
You will learn techniques to use your data to build your reports. This will include building formulas that are flexible with your changing data. You will learn techniques to validate your report calculations so you can improve the accuracy of your reports. You will also learn how to quickly format reports and techniques that allow you to efficiently change the format. Lastly, you will learn how PivotTables can provide a more dynamic reporting option instead of using pre-defined report formats.
Obviously, we will be covering a lot of ground, so to enhance your learning experience all examples will be provided to each participant along with instructions. This will allow you to follow along and use as you apply your new knowledge to your spreadsheets.
This session is presented using Excel 2019/Office 365. Regardless of the version you are using, most concepts covered in this course apply to all versions of Excel.
Objectives:
Recall best practices when creating reports in Excel
Identify ways to reduce manual entries when creating reports in Excel
Recognize features that are more efficient for creating reports in Excel
Indicate how you can use PivotTables to provide more flexibility in Excel reports
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
This class will focus on walking through each ribbon (menu) to explain the capability of various features in Excel. It is a great overview for both new and advanced Excel users to make sure you know all the capabilities of Excel. You may have seen many of the features but had no idea what they could do for you. This class will help you to understand these features and determine how you might take advantage of their capabilities.
This session is presented using Excel 2019/Office 365. Regardless of the version you are using, most concepts covered in this course apply to all versions of Excel.
Objectives:
Identify features that allow you to create spreadsheets more efficiently
Select the features that you can use to build better spreadsheets
Recognize features and functions to enhance your spreadsheets
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
Objectives:
Understand the advantages of using PivotTables to analyze data from multiple dimensions.
Create a PivotTable using a step-by-step process that will analyze accounting data.
Use all PivotTable options to maximize your data analysis.
Create PivotCharts to present your data graphically for the most effective analysis.
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
In this course, we will focus on proofing and auditing your spreadsheets. You will learn how to build spreadsheets that validate the accuracy of your calculations and techniques to use the Data Validation feature to validate data entry. You will also learn techniques to cross-foot your data to ensure accuracy as well as how to use the various Excel Auditing Tools.
This session is presented using Excel 2013. Regardless of the version you are using, ALL concepts covered in this course apply to ALL versions of Excel.
Objectives:
Use the Excel Auditing Tools to validate your calculations
Use the Data Validation feature to verify data entry
Apply various methods of ensuring the accuracy of your spreadsheets
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
Objectives:
Create KPI dashboards
Make strategic decisions based on the dashboards you've created
Use various Excel tools to easily create even more meaningful KPI dashboards
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
Objectives:
Create charts with ease
Customize specific elements of your charts
Choose which chart will work best in your situation
Use charting to visually communicate your data
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
Objectives:
Create complex spreadsheets more quickly while maintaining accuracy
Apply advanced skills to build complex formulas
Troubleshoot complex formulas using various methods
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
This session is presented using Excel 2013. Regardless of the version you are using, ALL concepts covered in this course apply to ALL versions of Excel.
Objectives:
Create complex amortization schedules
Use math functions to make SUM functions more accurate
Analyze data using the statistical functions
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
This session is presented using Excel 2013. Regardless of the version you are using, ALL concepts covered in this course apply to ALL versions of Excel.
Objectives:
Create complex lookup formulas
Use the INDIRECT function to speed worksheet creation
Use ERROR checking functions in calculations
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
This session is presented using Excel 2013. Regardless of the version you are using, ALL concepts covered in this course apply to ALL versions of Excel.
Objectives:
Create complex Text functions to separate text entries
Format cells using Text functions
Perform complex date and time calculations
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
Objectives:
Use Defined Names to create formulas more efficiently
Create Excel Tables to improve spreadsheet accuracy
Utilize structured calculations in Excel Tables
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
In 2010, after much development and little hype, Microsoft released Power Pivot, a new data analytic tool that removed the weaknesses of PivotTables. This single product took Excel from a low-end data analytic tool to one of the most sophisticated and comprehensive tools. Since 2010, Microsoft has continued their development of end-user data analytic tools. This entire suite of products is called Power BI.
In this session, we will provide an overview of the various Power BI tools and discuss Microsoft's Power BI Strategy. We will begin by explaining the challenges faced by many accountants when it comes to analyzing data in Excel. You will learn how each Power BI tool reduces the challenges and improves your data analytic skills. You will also gain a complete understanding of when to use which tool.
This session is an overview of the various Microsoft Power BI tools and should be your first step in learning the complete set of Power BI tools. As an overview, we will not be teaching the details of each tool but you will receive a thorough understanding of what each tool can accomplish.
This session is presented using Excel 2019/Office 365. Regardless of the version you are using, most concepts covered in this course apply to all versions of Excel.
Objectives:
Recognize ways that the Power BI tools can help with your data analysis needs
Identify uses for each Power BI tool
Select which Power BI tool will meet your organization's strategy
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
Objectives:
Differentiate between improper and proper data structure
Select the best way to import data into Excel
Identify ways to use Power Query to clean your data
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
This session is designed to teach participants the importance of PivotTables for analyzing data. We will demonstrate how PivotTables can make data analyzation an easy task for all accountants. Participants will learn the step-by-step process to create PivotTables and PivotCharts. We will also cover all the setup options and features.
This session is presented using Excel 2019/Office 365. Regardless of the version you are using, most concepts covered in this course apply to all versions of Excel.
Objectives:
Determine the advantages of using PivotTables to analyze data from multiple dimensions
Apply the step-by-step process to create PivotTables
Choose the PivotTable options that best fit your needs
Use PivotCharts to present your data graphically for the most effective analysis
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
We will begin with some dashboard design guidelines, such as understanding your audience and identifying necessary metrics. Then, we will work through creating key performance indicators (KPIs) for the dashboards. You will learn how you can add charts and eye-catching visuals, in order to make your dashboards easily understood.
This course focuses on using standard Excel features to create visuals. Although we will introduce new tools like Power BI Desktop, this course is NOT about using Power BI to create visuals.
This session is presented using Excel 2019. Regardless of the version you are using, most concepts covered in this course apply to all versions of Excel.
Objectives:
Use dashboards to make strategic decisions
Create KPI dashboards that graphically represent your data
Use Excel tools to easily create meaningful KPI dashboards
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
This class focuses on using Power Query (Get and Transform) to clean, shape and transform your messy data while still allowing you a one-click refresh. We will review various data issues including appending files, combining multiple files from a folder, adding custom columns, unpivoting data, creating a lookup table, and much more.
This session is presented using Excel 2019. Regardless of the version you are using, most concepts covered in this course apply to all versions of Excel.
Objectives:
Use Power Query to solve your data clean-up issues
Determine how Power Query allows you to get more data into Excel
Apply a one-click step to refresh your data
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
Objectives:
Create a data model using Power Pivot
Differentiate between calculated columns and measures
Use Power Pivot for data analysis
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
Objectives:
Create calculations using DAX formulas
Use a Date / Calendar table to perform complex date analysis
Use the DAX calculation process to validate calculations
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
We will also show how the visualization can be connected together to provide fully-interactive reports with drill-down capabilities. This class does not require any Excel knowledge but understanding Power Pivot and Power Query can reduce your learning curve.
This session is presented using Excel 2019/Office 365. Regardless of the version you are using, most concepts covered in this course apply to all versions of Excel.
Objectives:
Identify components of the Power BI Desktop interface
Use Power BI Desktop to connect to data sources
Use Power BI Desktop to create interactive visualizations of your data
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
Objectives:
Identify the components of the PowerBI.com interface
Use PowerBI.com to connect data models
Use PowerBI.com to create interactive visualizations and dashboards
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
Objectives:
Formulate worksheet calculations that use the Power Pivot data model
Create measures that provide a visual of the date of the data
Formulate calculated measures that calculate based upon the date of the filters
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
Objectives:
Identify features that allow you to create spreadsheets more efficiently
Select the features that you can use to build better spreadsheet
Recognize features and functions to enhance your spreadsheets
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
Objectives:
Use the INDIRECT function and Defined Names to build a summary table
Determine the importance of having Consistent Column Calculations
Use Excel Tables to build Consistent Column Calculations
Build formulas that use Structured Tables References
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
Objectives:
Identify all the formatting options
Select formatting features / tools that help you format more efficiently
Recognize options that allow you to print your spreadsheets
Identify ways to use templates for create spreadsheets more efficiently
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
Objectives:
Select features from the Excel interface that will help you create spreadsheets
Recognize efficient ways to add data to your spreadsheets
Identify ways to create better formulas
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
Objectives:
Create custom cell styles that can be used in other Excel workbooks
Create custom number formatting that can be used to format the content of cells
Apply Conditional Formatting to cells where the format is based upon a defined criteria
Determine the best options to protect you workbook and worksheets
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
Objectives:
Discuss the evolution of internal control through the decades
Describe the revamped 2013 COSO Internal Control - Integrated Framework, including how the various components and principles interrelate to form a strong system of internal control over reliable financial reporting
Identify special considerations for internal control in a smaller-entity environment
Explain important varying audit considerations
Instructor:
Jennifer F. Louis, CPA
Fields of Study:
Auditing
Objectives:
Understand the role of IRS-Criminal Investigation (IRS-CI) in the IRS mission
Learn how IRS-CI finds and evaluates investigations for prosecution potential
Understand the two ways that IRS-CI can investigate tax crimes
Know the tools that IRS-CI uses in investigating potential criminal violations
Explain the common criminal statutes used to prosecute criminal tax violations
Learn the approval process for a criminal tax investigation
Understand the expected consequences of defendant in a successful criminal tax prosecution
Discuss case studies of various criminal prosecutions
Instructor:
Robert Nordlander, CPA, CFE
Fields of Study:
Accounting
Objectives:
Define the elements of negligence, the common law cause of action.
Explain what constitutes reasonable practitioner behavior with reference to practice standards and common law.
Ascertain how to avoid common pitfalls that could lead to the practitioner being sued.
Instructor:
Allison M. McLeod, LL.M., CPA
Fields of Study:
Regulatory Ethics
Objectives:
Understand the factors that create an environment for fraud to easily occur.
Identify areas where there could be an inadvertent failure to separate duties.
Ascertain the proper role of an external auditor and identify areas where independence can be compromised.
Instructor:
Allison M. McLeod, LL.M., CPA
Fields of Study:
Regulatory Ethics
Objectives:
Have the ability to define independence as promulgated by the AICPA Code of Professional Conduct and understand its importance to the CPA.
Be able to ascertain situations which could threaten a CPA's independence.
Understand how conflicts of interest and the use of contingency fees can subvert independence.
Instructor:
Allison M. McLeod, LL.M., CPA
Fields of Study:
Regulatory Ethics
Objectives:
Define integrity and objectivity as promulgated by the AICPA Code of Professional Conduct and understand its importance to the CPA.
Have the ability to identify situations where the CPA may be susceptible to subordinating his/her judgment to a client or employer.
Instructor:
Allison M. McLeod, LL.M., CPA
Fields of Study:
Regulatory Ethics
Objectives:
Determine whether a LKE can be used to defer taxes upon the sale of real property.
Know when it is appropriate to use a QI in effecting a LKE.
Define a DST and how it can be used in obtaining replacement property on a timely basis.
Become knowledgeable about ways to appropriately use the LKE structure in unusual situations.
Instructor:
Allison M. McLeod, LL.M., CPA
Fields of Study:
Taxes
Objectives:
Identify how the federal income tax differs from other types of federal taxes.
Determine the steps in computing a taxpayer's federal income tax liability.
Differentiate tax consequences for terms commonly used for the federal income tax, such as "adjusted gross income," "qualifying child," "tax credits," "filing status," and "kiddie tax."
Recognize how an individual's standard deduction is determined.
Explain differences in the tax for ordinary income, capital gains, and qualified dividend income.
Discuss the difference between the cash and accrual method, and the correct period in which taxpayers must recognize income and/or deductions.
Identify deadlines for filing income tax returns and estimated taxes and how to obtain an extension of time for filing a return
Instructor:
Allison M. McLeod, LL.M., CPA
Fields of Study:
Taxes
Objectives:
Identify the appropriate taxpayers who should be filing Schedule C.
Discuss the difference between the cash and accrual method, and the correct period in which taxpayers must recognize income and/or deductions.
Develop a working knowledge of related issues, such as reporting the deduction of self-employed health insurance, employment taxes, home office deductions, and proper reporting of employee/independent contractor salaries. and retirement contributions.
Discuss types of typical deductions, such as advertising, utilities, supplies, etc.
Determine the methods of deducting the cost of a company car.
Be able to apply the rules, such as Section 179 or bonus depreciation, which permit the immediate expensing of some or all of the cost of certain assets.
Instructor:
Allison M. McLeod, LL.M., CPA
Fields of Study:
Taxes
Objectives:
Evaluate lesser-known but powerful Excel functions
Categorize your level of intellectual curiosity as you unearth ways to utilize Excel in manners you may not have previously considered
Assess your mindset of professional skepticism that helps you explore the edges of Excel's capabilities
Instructor:
Chris Harper, CPA
Fields of Study:
Computer Software & Applications
Objectives:
Compare and contrast the three major types of engagement services
Comprehend procedures that are typically accomplished for each type of engagement
Identify documentation requirements and best practices
Instructor:
Chris Harper, CPA
Fields of Study:
Auditing
Objectives:
Apply guidance of the "big picture" of qualified deductible expenses and strategies and guidance on what to do and when to do it
Instructor:
Steven C. Dilley, CPA, JD, PhD
Fields of Study:
Taxes
Objectives:Prepare for possible ethical conflicts in your career by discussing real life cases.
Instructor:
John L. Daly, MBA, CPA, CMA, CPIM
Fields of Study:
Regulatory Ethics
Objectives:
Understand what the AICPA Code of Professional Conduct has to say about harassment and discrimination and look at real world cases.
Instructor:
John L. Daly, MBA, CPA, CMA, CPIM
Fields of Study:
Regulatory Ethics
Objectives:
Make your organization's budgets and strategic plan reflect the same vision of reality
Choose the appropriate model for your organization's future growth and profitability
Instructor:
Jay Giannantonio
Fields of Study:
Business Management and Organization
This session will discuss some common financial statement shenanigans to help prevent them from fooling you.
Objectives:
Identify common ways that financial statement fraud fools users
Prevent financial fraud from fooling you
Instructor:
Jay Giannantonio
Fields of Study:
Auditing
Learn to motivate them to action. Come hear a veteran CFO tell you how.
Objectives:
Understand how to connect with your stakeholders who do not have a financial background.
Instructor:
John L. Daly, MBA, CPA, CMA, CPIM
Fields of Study:
Accounting
This informative and insightful webinar will provide you with some insider tips, practical steps and effective strategies to help your client manage IRS tax penalties and interest. Learn about various types of penalties that you may face, and the various forms and procedures used for requesting penalty and interest abatement, including First Time and Reasonable Cause abatement. Plus, learn about the procedure to follow when requesting refund of paid penalties.
Objectives:
Identify situations where penalties can be imposed
Utilize techniques for preventing or reducing any penalty assessments
Ascertain when the First Time Abatement can be used
Obtain a working knowledge of the procedure governing the request for refund
Instructor:
Allison M. McLeod, LL.M., CPA
Fields of Study:
Taxes
Objectives:
Understand how to create a projected Balance Sheet and Statement of Cash Flow
Instructor:
John L. Daly, MBA, CPA, CMA, CPIM
Fields of Study:
Accounting
Based on her nationally acclaimed book, Me, Myself & Inc., DREAM WIDE AWAKE will help you shift your thinking from can't imagine to can-do, inspiring and motivating you to take action and shift from daydreaming to dream doing!
Objectives:
Understand issues that may be limiting your ability to excel and achieve your goals.
Instructor:
Sherre L. DeMao, CGS
Fields of Study:
Business Management and Organization
Best practices today look little like the examples you may have seen in business school. If you sense that your general ledger could do far more, this session will show you how to fix your problems
Objectives:
Understand current chart of accounts best practices and how to fix the current mess that you may have.
Instructor:
John L. Daly, MBA, CPA, CMA, CPIM
Fields of Study:
Accounting
Research shows that top performing organizations do no better than their mediocre-performing peers at predicting the next crisis. However, because they have plans in place to handle one possible risk, they are better prepared when a different crisis happens as a result of having important elements of a solution in place. Often well-prepared organizations actually end up better off because the crisis occurred.
Objectives:
Recall the risk management lessons from the COVID pandemic
Realize the role of Auditors in risk management
Instructor:
John L. Daly, MBA, CPA, CMA, CPIM
Fields of Study:
Auditing
However, you are the one that will have to do the work, day in and day out. All Bruce can do is show you the way. If you are willing to commit (or renew your commitment) to leading your business and your personal life with ethical intelligence, this is the perfect webinar for you. The work you put in during and after the webinar will help to make you a better CPA and a better person.
Objectives:
Recognize the top six changes that will occur if lessons are put into practice
Identify how to keep track of progress
Recall the Call to Action items to achieve long-term goals
Instructor:
Bruce Weinstein
Fields of Study:
Behavioral Ethics
One of the most common complaints in business is, "I can't find and keep good people on my team." This distinctive, results-focused webinar will show you the four things you must do to hire and retain the very best employees at every level of your organization.
This one-hour presentation in behavioral ethics disguised as one of the most practical, revenue-building webinars you'll take this year.
Objectives:
Identify a powerful four-step strategy that will help you find the most qualified people
Recognize the steps to follow to keep the best people at every level of your organization
Recognize that you must be willing to take each of these four steps promptly if you truly want to build your A-team
Instructor:
Bruce Weinstein
Fields of Study:
Behavioral Ethics
This fun and distinctive webinar will present what Forbes contributor Bruce Weinstein, The Ethics Guy, calls "zombie ethics"-myths about accounting that hinder your ability to serve your clients and enjoy a thriving business.
Taking a page from Nobel laureate Paul Krugman's recent work, zombie ethics are ideas about ethical leadership that deserve to remain buried but keep resurfacing from time to time. They walk the earth and wreak havoc. In this engaging webinar, The Ethics Guy will show you how to send them back to the cemetery for good. You can then fearlessly bring in new business--and watch your practice soar!
Objectives:
Discuss better ways to lead your practice without fear, which may lead to higher client retention and additional business opportunities
Recognize the myths about ethical leadership
Instructor:
Bruce Weinstein
Fields of Study:
Behavioral Ethics
We'll explore how the principles of ethics and the traits of high-character leaders have made your favorite celebrities who they are and how you can follow in their footsteps. This webinar is based on presenter Bruce Weinstein, The Ethics Guy's popular Forbes.com columns, "Lead Like..."
It's an ethics presentation disguised as a fun, engaging, and entertaining journey into what makes superstars so influential and how they are able to sustain their stellar success.
Objectives:
Identify the ethical principles that guide the world's most successful leaders
Recognize several of the high-character traits that define several of your favorite superstars
Prepare a strategy for putting the leadership lessons you learn into practice immediately
Instructor:
Bruce Weinstein
Fields of Study:
Behavioral Ethics
Objectives:Recall the primary methods of online fraud
Identify the types of weaknesses that can be exploited by those undertaking electronically based frauds
Recognize specific internal control measures that can help to reduce these types of fraud activities.
Instructor:
Karl Egnatoff
Fields of Study:
Accounting
Objectives:
Distinguish key internal control concepts, including the four types of internal control: preventive, detective, deterrent and compensating
Determine how each control becomes a piece of an overall internal control structure
Identify both organization-wide measures as well as more segmented controls and how these must co-exist
Instructor:
Karl Egnatoff
Fields of Study:
Accounting
Objectives:
Recognize external fraud
Identify control issues that can give rise to external fraud occurrences
Recall ways to reduce external fraud risk
Instructor:
Karl Egnatoff
Fields of Study:
Accounting
Objectives:
Identify reasons employees and others internal to an organization choose to undertake fraudulent acts
Recall the types of control measures that work best as entities strive to mitigate fraud risk
Recognize specific internal control measures that can help to reduce fraud activities
Instructor:
Karl Egnatoff
Fields of Study:
Accounting
Objectives:
Control design basics
Areas or segments of an enterprise to control
Controls to reduce risk
Controls to drive operations
Instructor:
Karl Egnatoff
Fields of Study:
Accounting
Objectives:
Recognize ways to improve Word documents and presentations
Recall three benefits of using Word Styles in documents
Identify features hidden within the application that people should know about
Instructor:
Karl Egnatoff
Fields of Study:
Computer Software & Applications
Objectives:
Identify reasons that employees and others that are internal to an organization choose to undertake fraudulent acts
Recall the factors that make smaller organizations attractive to those considering fraud
Recognize specific internal control measures that can help to reduce fraud activities executed against smaller and medium sized companies
Instructor:
Karl Egnatoff
Fields of Study:
Accounting
Objectives:
Recall the effects of the rapid move to distance employees
Indicate the factors that make supporting and controlling telecommuters challenging, and
Identify the types of controls to consider for the new geographically dispersed work environment
Instructor:
Karl Egnatoff
Fields of Study:
Accounting
Objectives:
Recall fraud methods that affect individuals
Identify how the connection between an employee and an employer can be exploited
Indicate ways to reduce this type of fraud risk.
Instructor:
Karl Egnatoff
Fields of Study:
Accounting
Objectives:
Identify some of the security risks that affect electronic information
Select cloud storage providers by employing vetting process
Recognize the steps to effectively set up and control cloud storage
Recall ways to add security to individual electronic documents as well as to storage areas that must be controlled
Instructor:
Karl Egnatoff
Fields of Study:
Accounting
Objectives:
Identify important components and sub-components of an Internal Control System
Recognize how the control environment can help or hinder the operation of control measures and help or hinder operational effectiveness
Recall important steps that an organization can undertake, specifically related to control development that can drive the methodologies of the entity
Instructor:
Karl Egnatoff
Fields of Study:
Accounting
Objectives:
List and use powerful but often hidden tools available in Excel
Discuss some of the new features built into the spreadsheet application
Work in a more efficient manner because of keyboard and ribbon-based tools
Instructor:
Karl Egnatoff
Fields of Study:
Computer Software & Applications
Objectives:
Recall helpful new features that will help users work more efficiently
Recognize how new functions in the Excel Function Library can be beneficial
Instructor:
Karl Egnatoff
Fields of Study:
Computer Software & Applications
Objectives:
Distinguish reasons that employees and others that are internal to an organization choose to undertake fraudulent acts
Determine the ways that fraud activities are changing as business methods change
Differentiate between the types of control measures that work best as entities strive to mitigate fraud risk
Select specific internal control measures that reduce fraud activities
Identify how anti-fraud measures add security to all segments and aspects of a business organization
Instructor:
Karl Egnatoff
Fields of Study:
Accounting
Objectives:
Distinguish reasons that employees and others that are internal to an organization choose to undertake fraudulent acts
Determine the ways that fraud activities are changing as business methods change
Differentiate between the types of control measures that work best as entities strive to mitigate fraud risk
Select specific internal control measures that reduce fraud activities
Identify how anti-fraud measures add security to all segments and aspects of a business organization
Instructor:
Karl Egnatoff
Fields of Study:
Accounting
Objectives:
Determine the steps needed to implement a developed system of internal controls
Apply steps to build control measure schedules that function weekly, monthly, quarterly, and yearly, and that are designed to test and monitor the internal control structure of an organization
Analyze developed control measures to make sure they are working properly
Determine why there is a need to update existing controls to keep them viable as business operations change
Identify methods that can be used to communicate policy and procedure changes to those that are affected by these changes
Instructor:
Karl Egnatoff
Fields of Study:
Accounting
Objectives:
Determine the steps needed to implement a developed system of internal controls
Apply steps to build control measure schedules that function weekly, monthly, quarterly, and yearly, and that are designed to test and monitor the internal control structure of an organization
Analyze developed control measures to make sure they are working properly
Determine why there is a need to update existing controls to keep them viable as business operations change
Identify methods that can be used to communicate policy and procedure changes to those that are affected by these changes
Instructor:
Karl Egnatoff
Fields of Study:
Accounting
Objectives:
Identify the components of a control system
Identify the ways that risk affects all business activities
Use concepts such as risk appetite and risk tolerance to properly create controls
Apply the concepts set forth in the COSO framework that relate to the control environment
Choose the necessary steps to increase the quality of control development activities
Instructor:
Karl Egnatoff
Fields of Study:
Accounting
Objectives:
Identify the components of a control system
Identify the ways that risk affects all business activities
Use concepts such as risk appetite and risk tolerance to properly create controls
Apply the concepts set forth in the COSO framework that relate to the control environment
Choose the necessary steps to increase the quality of control development activities
Instructor:
Karl Egnatoff
Fields of Study:
Accounting
Objectives:
Understand the many keyboard shortcuts that are available to save time and effort
Use Excel Templates, Styles, and Themes to add uniformity to workbooks they design or edit
Design custom number and date formats to meet their specific needs
Add security to the workbooks they use. This includes workbook encryption, and the use of sheet level, range level and cell level security features
Understand formula building conventions such as order of operation
Troubleshoot formulas that are not working properly
Work with functions in the function library to create powerful formulas
Instructor:
Karl Egnatoff
Fields of Study:
Computer Software & Applications
Objectives:
Understand the many keyboard shortcuts that are available to save time and effort
Use Excel Templates, Styles, and Themes to add uniformity to workbooks they design or edit
Design custom number and date formats to meet their specific needs
Add security to the workbooks they use. This includes workbook encryption, and the use of sheet level, range level and cell level security features
Understand formula building conventions such as order of operation
Troubleshoot formulas that are not working properly
Work with functions in the function library to create powerful formulas
Instructor:
Karl Egnatoff
Fields of Study:
Computer Software & Applications
Objectives:
Distinguish key internal control concepts, including the four types of internal control: preventive, detective, deterrent and compensating
Identify ways to create strong internal controls
Identify reasons that control measures are required, such as to deter fraud or reduce operational inefficiencies
Determine why the control environment is important as implementation efforts are ongoing
Apply COSO Framework concepts to three segments of an organization's technology infrastructure that must be controlled.
Instructor:
Karl Egnatoff
Fields of Study:
Accounting
Objectives:
Distinguish key internal control concepts, including the four types of internal control: preventive, detective, deterrent and compensating
Identify ways to create strong internal controls
Identify reasons that control measures are required, such as to deter fraud or reduce operational inefficiencies
Determine why the control environment is important as implementation efforts are ongoing
Apply COSO Framework concepts to three segments of an organization's technology infrastructure that must be controlled.
Instructor:
Karl Egnatoff
Fields of Study:
Accounting
Objectives:
Recall the optional expedients for entities as a result of reference rate reform
Instructor:
Melisa Galasso
Fields of Study:
Accounting
Objectives:
Be able to define NFTs and describe how they are created.
Develop a working knowledge of how NFTs are recorded and transferred.
Determine what type of transaction involving an NFT creates a taxable event.
Be able to identify how NFTs are classified.
Discuss the current legislative environment and actions taken to regulate NFTs.
Become knowledgeable of current enforcement actions employed by the IRS.
Instructor:
Allison McLeod
Fields of Study:
Taxes
Objectives:
Develop an outline of presentation topics
Draft talking points for a media interview
Edit your written work for clarity and length
Adapt content depth and delivery as appropriate for the intended audience
Recognize best practices for both written and verbal formats
Avoid plagiarism by providing appropriate credit for sourced material
Enhance audience engagement
Instructor:
Chris Harper
Fields of Study:
Communications and Marketing
Objectives:
Recall major elements of the statement of cash flows
Identify the two broad methods for preparing the statement of cash flows
Perform certain calculations for preparing both the indirect and direct statements of cash flows
Use the statement of cash flows as part of financial statement analysis
Instructor:
Chris Harper
Fields of Study:
Accounting
Objectives:
Apply key strategies in maintaining independence in client engagements.
Assess circumstances that threaten independence.
Identify safeguards that may reduce independence threats to an acceptable level.
Apply ethical guidance to scenarios that accounting professionals may encounter in public practice.
Instructor:
Chris Harper
Fields of Study:
Regulatory Ethics
Objectives:
Understand the newest tax developments contained in in the Secure Act 2.0.
Become knowledgeable about the new provisions modifying the administration of employer retirement plans.
Learn about the expanded contribution and catch-up limits for individuals.
Obtain understanding on the new required beginning dates for distributions.
Understand the newest developments on required minimum distribution dates.
Instructor:
Allison McLeod
Fields of Study:
Taxes
Objectives:
Obtain a working knowledge of the IRC, Treasury Regulations and case law governing the taxation of litigation payments.
Be able to differentiate between the different types of damage payments and whether they are taxable to the recipient or deductible by the payor.
Be able to draft pleadings and agreements to order to allocate the payments among the different categories of damages.
Have an ability to advise clients on the most advantageous manner of categorizing settlement payments.
Instructor:
Allison McLeod
Fields of Study:
Taxes
Objectives:
Know the expectations for tax practitioners in serving clients, including the duty of confidentiality, competency and proper administration of the tax law.
Understand the practitioner's obligations to disclose certain client information when representing them against the IRS.
Understand the provisions of Treasury Circular 230, the IRC and common law as it pertains to tax practitioners.
Know the IRS requirements before an individual may file returns on behalf of others as a preparer.
Instructor:
Allison McLeod
Fields of Study:
Taxes
Objectives:
Determine what factors allowed certain frauds to occur
Identify what internal controls may have prevented the frauds
Consider application of these lessons to circumstances you encounter in your professional endeavors
Instructor:
Chris Harper, CPA
Fields of Study:
Auditing
Objectives:
Identify ethical guidelines of the AICPA Code of Professional Conduct
Identify ethical guidelines of the IRS Circular 230
Explore numerous practice situations occasioned by the world in crisis and relate them to various ethical authorities.
Instructor:
Steven C. Dilley, PhD, CPA, JD
Fields of Study:
Regulatory Ethics
Objectives:
Identify the cause and impact on real-life fraud cases
Determine what to be alert for in an audit to identify fraud potential
Instructor:
Jennifer F. Louis, CPA
Fields of Study:
Auditing
Objectives:
Recognize accounting and auditing requirements for commitments and contingencies
Identify litigation, claims and assessment special considerations
Recall the auditor's responsibility for evaluating the appropriateness of going concern accounting and disclosure
Instructor:
Jennifer F. Louis, CPA
Fields of Study:
Auditing
Objectives:
Identify the traits of a disciplined culture for teams
Recognize best practices for project and time management
List ways to manage stress for maximum productivity
Recall best practices for effective meetings
Instructor:
Jennifer F. Louis, CPA
Fields of Study:
Personal Development
Objectives:
Recognize four primary personality styles, including relative strengths and weaknesses
Identify what traits you and others demonstrate
List factors to consider to more effectively communicate and otherwise interact with others
Recall best practices for modifying personal behaviors in appropriate circumstances to result in better situational outcomes with others
Instructor:
Jennifer F. Louis, CPA
Fields of Study:
Personal Development
Objectives:
Make immediate improvements to your LinkedIn profile
Position yourself to attract clients, prospects, or candidates (instead of your current resume version)
Showcase your credentials, education, experience, and personal brand
Instructor:
Sandra Long
Fields of Study:
Communications and Marketing
Objectives:
Make immediate improvements to your LinkedIn profile
Expand and upgrade your career network on LinkedIn
Find and develop new career and leadership opportunities with LinkedIn
Instructor:
Sandra Long
Fields of Study:
Personal Development
Objectives:
Recognize the impact that Bitcoin and other crypto currencies are having on the global monetary ecosystem
Identify the components of the Bitcoin ecosystem and how they all work together as a global crypto currency
Recognize how you can participate in the Bitcoin ecosystem
Instructor:
John H. Higgins, CPA.CITP
Fields of Study:
Specialized Knowledge
Objectives:
Recognize the concepts and terminology of blockchain technology
Formulate a solid understanding of how blockchain works
Recognize potential applications for blockchain
Apply the knowledge gained to participate in discussions about blockchain
Instructor:
John H. Higgins, CPA.CITP
Fields of Study:
Specialized Knowledge
Objectives:
Recall an overview of Single Audit requirements
Identify common deficiencies found in Single Audits, common peer review findings and OIG investigations and weaknesses in internal controls which may have been at the root cause of findings
Apply mitigation techniques and internal controls in order to be prepared for audits and to prevent future audit findings and weaknesses
Instructor:
Adelina Burke, CPA
Fields of Study:
Auditing (Governmental)
Objectives:
Identify the major components of reporting in not-for profit organizations
Determine how to prepare, in accordance with GAAP, the note disclosures for a not-for-profit entity's (NFP)'s financial statements relating to ASU 2016-14 and ASU 2016-18
Evaluate going concern and subsequent events resulting from COVID-19
Recognize appropriate accounting for recording and recognizing contributions
Recognize key facts and impacts of current accounting standard updates
Instructor:
Adelina Burke, CPA
Fields of Study:
Auditing
Objectives:
Identity the conceptual framework for making independence determinations
Identify independence threats related to preparing financial statements and accounting records
Identify specific non-audit services that would and would not impair independence
Complete proper audit documentation to support adequate consideration of auditor independence
Identify what a single audit entails
Identify the basic audit requirements in a Uniform Guidance compliance audit
Identify key auditee and auditor responsibilities in the compliance audit of federal awards
Recognize key consideration related to the auditor's responsibilities regarding testing and reporting on compliance under the Uniform Guidance
Instructor:
Adelina Burke, CPA
Fields of Study:
Auditing (Governmental)
Objectives:
Identify the most recent changes in auditing, reviews, compilations and other attestation engagements
Select practice tips for achieving high quality engagements
Instructor:
Allison M. Henry, CPA, CGMA
Fields of Study:
Auditing
Objectives:
Recognize the ethical challenges created by emerging technologies such as artificial intelligence and the foundational principles included in the Code of Professional Standards.
Recall the ethical imperative to remain competent in this new environment in order to serve in the public interest.
Consider whether current ethics standards address all of the challenges associated with data privacy and security.
Instructor:
Allison M. Henry, CPA, CGMA
Fields of Study:
Regulatory Ethics
Objectives:
Recognize the foundational principles of SSARS.
Identify the new requirements included in SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions.
Indicate processes to achieve high-quality SSARS engagements.
Instructor:
Allison M. Henry, CPA, CGMA
Fields of Study:
Accounting
Objectives:
Identify the most recent FASB accounting and financial statement reporting standards.
Instructor:
Allison M. Henry, CPA, CGMA
Fields of Study:
Accounting
Objectives:
Recognize basic tenets of engagement reviews performed in accordance with the AICPA Peer Review Standards.
Recall tips to make sure that your firm has a successful peer review.
Instructor:
Allison M. Henry, CPA, CGMA
Fields of Study:
Accounting
Objectives:
Identify recent changes to the AICPA Code of Professional Conduct and other ethics standard-setters.
Recognize the regulatory requirements created by other state boards of accountancy, the National Association of State Boards of Accountancy, and recent regulatory initiatives.
Recognize the application of those standards in practice, emphasizing the experience of other practitioners.
Instructor:
Allison M. Henry, CPA, CGMA
Fields of Study:
Regulatory Ethics
Objectives:
Identify situations that create pressure for practitioners to violate professional standards, the Code of Professional Conduct and/or the law.
Construct safeguards against these pressures.
Instructor:
Allison M. Henry, CPA, CGMA
Fields of Study:
Regulatory Ethics
Objectives:
Evaluate the AICPA's enhancing audit quality initiative and the AICPA's new SQMS
Recall trends in the practice landscape
Evaluate how AICPA's Enhancing Audit Quality Initiative is improving practice quality
Identify SQMS implementation resources
Instructor:
Allison M. Henry, CPA, CGMA
Fields of Study:
Auditing
Objectives:
Identify the complexities of the new FASB lease standard and its implementation challenges.
Instructor:
Allison M. Henry, CPA, CGMA
Fields of Study:
Accounting
Objectives:
Identify a cross border transaction and be able to discuss potential implications.
Determine potential audit risks involved with cross border transactions.
Explain the role of competent authority, advanced pricing agreements and other alternative methods in reducing audit risk.
Understand the types of contemporaneous documentation needed.
Apply these principles in order to decrease and entity's effective tax rate.
Instructor:
Allison M. McLeod, LL.M., CPA. A PLLC
Fields of Study:
Taxes
Objectives:After attending this presentation, you will be able to...
Identify the basics of ChatGPT and artificial intelligence chatbot technologies
Use ChatGPT to automate tasks and improve efficiency in the accounting profession
Utilize ChatGPT to improve accuracy and reduce the risk of mistakes in financial records
Supply real-time support to clients using ChatGPT
Generate financial reports using ChatGPT
Use ChatGPT to automate tax return preparation and financial planning
Deliver guidance on financial decision making using ChatGPT
Instructor:
Garret Wasny, MA, CMC, CITP/FIBP
Fields of Study:
Information Technology
Objectives:After attending this presentation you will be able to...
Identify the fundamental features and functionalities of ChatGPT in an accounting context.
Apply Custom Instructions to tailor ChatGPT's responses for specific financial scenarios.
Analyze financial statements, news releases, and other relevant data using ChatGPT.
Explore and identify business opportunities using hyper-local and sectoral analysis techniques.
Utilize Advanced Data Analysis for financial comparisons, and capital project evaluations.
Evaluate assets, space, and user interfaces using image analysis with ChatGPT.
Implement voice interaction with ChatGPT to enhance user experience and accessibility in financial tasks.
Instructor:
Garrett Wasny, MA, CMC, CITP/FIBP
Fields of Study:
Information Technology
Objectives:After attending this presentation, you will be able to...
Identify the authority of the IRS to assess penalties.
Recognize the common types of penalties that can be abated.
Develop a plan to request penalty abatement.
Review real examples of successful penalty abatement.
Instructor:
Robert Nordlander
Fields of Study:
Taxes
Objectives:After attending this presentation you will be able to...
Identify the authority and regulations of the IRS.
Develop a plan of action to prepare for an audit.
Recognize questionable tax strategies by owners.
Develop a plan for unpaid taxes.
Recognize possible criminal tax violations.
Instructor:
Robert Nordlander
Fields of Study:
Taxes
Objectives:After attending this presentation you will be able to...
Determine the common weaknesses in a criminal tax investigation.
Identify the key documents to review (In a sea of thousands of documents).
Select questions for your client to use in court proceedings.
Instructor:
Robert Nordlander
Fields of Study:
Taxes
Welcome to our HR Investigations Micro-Credential Program—an immersive learning experience designed for HR professionals aiming to strengthen their investigative skills and earn HRCI and SHRM recertification credits. This program comprises three intensive courses:
-
Episode 1: Introduction, Assessing, and Planning
Dive into the essentials of conducting HR investigations, from initial assessments to meticulous planning, ensuring that investigations are approached systematically and professionally. -
Episode 2: Interview Techniques
Learn effective interview techniques to gather critical information from various stakeholders, enhancing accuracy and fairness in the investigative process. -
Episode 3: Gathering, Analyzing, and Reporting
Develop skills to accurately gather and analyze data, synthesizing findings into clear, compliant reports.
In addition to the microcredential, the successful completion of this program will award 4 hours of CPE in the applicable NASBA field of study.
Speakers:
Daniel Porter, CFE
Objectives:
Instructor:
Chris Harper
Fields of Study:
Taxes
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.
Instructor:
Eric Knight
Fields of Study:
Finance
Objectives:After attending this presentation, you will be able to...
Formulate the ability to project future income, expenses, and resources using historical data and market trends for strategic planning and investment decisions.
Calculate future earnings and financial positions to evaluate growth potential, solvency, and capital structure for effective budgeting and risk management.
Apply forecasting insights to enhance resource allocation, manage risks, and attract investments, supporting long-term financial stability and growth
Instructor:
Eric Knight
Fields of Study:
Finance
Objectives:After attending this presentation, you will be able to...
Recognize variations in income recognition.
Recognize deductible expenses between GAAP and IRC affect reported profitability and tax liabilities.
Compute deferred tax assets and liabilities, learning their impact on financial statements and future tax obligations.
Instructor:
Eric Knight
Fields of Study:
Taxes
Objectives:After attending this presentation, you will be able to...
Recall factors that allowed the Dixon fraud to occur
Identify internal controls that could have prevented the fraud
Recognize lessons that CPA firms should learn from this case
Analyze the intricacies of independence
Distinguish best practices for government agencies and other organizations that utilize employees
Instructor:
Chris Harper
Fields of Study:
Auditing
Objectives:After attending this presentation, you will be able to...
Identify taxation nuances that are important but difficult for non-tax professionals to understand.
Apply techniques for educating clients regarding taxation.
Distinguish methods for simplifying and communicating complicated tax concepts.
Instructor:
Chris Harper
Fields of Study:
Taxes
Objectives:After attending this presentation, you will be able to...
Recognize the importance of budgeting
Identify components of a master budget
Distinguish the utility of flexible budgets
Analyze the role of variances
Apply capital budgeting techniques
Instructor:
Chris Harper
Fields of Study:
Finance
The budgeting process can be a time consuming and frustrating process for accountants. The constraints and pressures can lead to poor decisions in both the technical and human components. This session will cover:
Building Flexible Budgeting Models: Walking Through and Crunching The Numbers
• We can all learn from others and improve our budgeting process by listening to our colleagues’ wisdom and experience. This session takes a unique review of the fundamental budget issues faced by all and walks through a detailed modeling process intended to generate discussion and best practices to improve your organization’s financial planning.
Speakers:
Bob Mims, CPA
This course focuses on recent FASB updates with an emphasis on implications for private entities. We will also explore significant elements of the FASB’s technical agenda.
Speakers:
Chris Harper
Strategic Planning for SMEs
Speakers:
William F. O’Brien, MBA, CPA
Specifically designed for preparation, compilation, and review practitioners, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation, compilation, and review engagements. You will learn the ins and outs of applying SSARS No. 21, Clarification and Recodification, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-25 by the ARSC. The course will also review recent peer review feedback on SSARS engagements, providing insights on how to successfully apply this guidance.
Not only will this course bring you up to date on SSARSs requirements and guidance, but more importantly, it will provide you with practical examples and illustrations to help you effectively and efficiently perform compilation, preparation, and review engagements.
Objectives:
- Understand and apply SSARS No. 21, Clarification and Recodification
- Be familiar with changes related to the issuance of SSARS Nos. 22-25
- Be familiar with preparation, compilation, and review program examples
- Be aware of the most recent reports and other required communications
Presenters:
Ken Levine
Field of Study:
Auditing (4)
Major Topics:
- SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services
- SSARS No. 22, Compilation of Pro Forma Financial Information
- SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services -- 2018
- SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions
- Sample comprehensive engagement work programs for preparation, compilation, and review engagements
Estate planning continues to evolve, and staying informed about the latest trends and strategies is crucial for professionals in the field. This forward-looking course delves into the intricacies of estate planning, with a specific focus on current issues. Participants will explore cutting-edge techniques, emerging legal considerations, and industry developments to ensure they are equipped with the knowledge and skills to create effective estate plans that withstand the test of time and safeguard their clients' legacies.
Speakers:
Arthur Werner
Objectives:
After attending this presentation you will be able to...
Determine a strategy for configuring your teams and channels structure
Identify how you want to configure your notification settings
Identify how the Teams app integrates with other key Office 365 apps
Instructor:
John H. Higgins, CPA.CITP
Fields of Study:
Computer Software & Applications
Major Topics:
The major topics that will be covered in this course include:
- Defining your teams and channel structure - best practices
- Step-by-step guide on how to create and manage teams and channels
- How to organize your Teams navigation panel
- Configuring your notification settings
- Connecting Teams to external apps
- Understanding how Teams integrates with SharePoint, OneNote and Planner apps
- Tracking your Teams app usage analytics
- Archiving and deleting Teams and related content
Objectives:
After attending this presentation you will be able to...
Distinguish the financial accounting and tax aspect of S corporation and partnerships with special emphasis on accounting for capital accounts
Instructor:
Steven C. Dilley, CPA, JD, PhD
Fields of Study:
Accounting
Major Topics:
The major topics that will be covered in this class include:
- Review the Accounting Standards Codification, OCBOA/Special Purpose Frameworks, and AICPA financial reporting framework and their application to partnerships, LLCs and S corporations
- Financial accounting issues arising from changes in ownership
- Financial vs. tax accounting for partnership/LLC capital accounts
- Section 704(b) substantial economic effect rules and their relation to financial accounting
- The integration of financial accounting with Forms 1065 and 1120S
- Financial accounting basis for ownership interests vs. tax accounting basis for ownership interests
- Deferred tax accounting for partnerships/LLCs and S corporations
- Financial accounting for the operations of a partnership/LLC
- Financial accounting impact of the C to S election and the S to C election
- Financial and tax accounting for S corporation shareholder equity and partner capital accounts
- Financial vs. tax accounting for loans to and from S corporations and their shareholders
Objectives:
After attending this presentation, you will be able to...
Recognize the psychological and behavioral factors that contribute to irrational and biased money decision-making
Identify common cognitive biases that impact financial decision-making
Identify the role of mental accounting in financial decision-making
Recognize the dangers of the ostrich effect in financial planning
Use strategies for overcoming cognitive biases and emotions in financial decision-making
Recognize the impact of present bias on financial planning
Recognize the pitfalls of the sunk-cost fallacy in financial decision-making
Identify the role of anchoring bias in financial decision-making
Recognize the impact of status quo bias on financial decision-making
Recognize the dangers of the bandwagon effect in financial planning
Instructor:
Garrett Wasny, MA, CMC, CITP/FIBP
Fields of Study:
Behavioral Ethics
Major Topics:
Objectives:
After attending this presentation, you will be able to...
Analyze potential non-compliance situations which are not necessarily protected by the accountant's ethical duty of confidentiality.
Recognize how matters constrained by confidentiality can sometimes include violations of laws and regulations.
Identify when an accountant may or may not set aside the duty of confidentiality in order to disclose NOCLAR to appropriate authorities.
Recall a recent real-world case that includes a NOCLAR situation.
Instructor:
Albert D. Spalding, JD, PhD, CPA/CFF
Fields of Study:
Regulatory Ethics
Major Topics:
The major topics that will be covered in this course include:
- Are Accountants the Conscience of Business?
- Today’s Ethical Duty of Confidentiality
- IESBA NOCLAR Pronouncement
- Where We Go from Here (No Clarity?)
- Case Discussion and Analysis
- Conclusion
Objectives:
After attending this presentation you will be able to...
Identify recent changes to the AICPA Code of Professional Conduct and other ethics standard-setters.
Recognize the regulatory requirements created by other state boards of accountancy, the National Association of State Boards of Accountancy, and recent regulatory initiatives.
Recognize the application of those standards in practice, emphasizing the experience of other practitioners.
Instructor:
Allison M. Henry, CPA, CGMA
Fields of Study:
Regulatory Ethics
Major Topics:
The major topics that will be covered in this class include:
- Recent ethics standards changes that impact your practice.
- Key regulatory changes and initiatives affecting CPAs and the future of the profession.
- Emerging issues and standard-setting activity that could affect your practice.
- Practical applications of the standards and common practice issues and challenges. Examples include independence issues, serving clients in the cannabis industry, and reporting potential noncompliance with laws and regulations to third parties.
- How failure to follow the standards can result in unwanted regulatory actions and publicity.
With the increasing complexity and ever-changing nature of tax laws and issues, today’s accountant needs a S corporation course focusing on the birth, growth, maturity, and death of a closely held S corporation. This case driven course will deal with S corporation income tax laws from formation to liquidation.
**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
Speakers:
J. Patrick Garverick, CPA, MT, CFP®
Learn why creating an employer brand is so important and instrumental in competing in today's competitive marketplace. Elevate your recruiting experience for candidates and onboarding process for new hires to enhance your employer's brand.
Speakers:
Kelly Simants, SHRM-SPC
Does your organization encourage timely reporting? Does your organization provide substantive protection for those who report? Organizations should be aware of characteristics indicative of a retaliatory culture - one in which bad actors are provided ample opportunity and cover to retaliate.
Speakers:
Robin Rohmer
Objectives:
- Be able to set up an in-cell drop down
- Discover the function that enables us to change formulas depending on the budget method
- Name cells and ranges
Presenters:
Jeff Lenning
Field of Study:
Computer Software & Applications (2)
Major Topics:
- Set up an in-cell drop-down list of budget methods
- Change the calculations in the cells based on the selected budget method
- Use names in worksheets
Although state laws vary, non-competes are often used to protect the creation and development of corporate goodwill, customer relationships, and specialized training, among others. Today, employees are more likely to be asked to sign non-compete agreements as a condition of employment. Non-compete agreements are also a common component of a business sale agreement. This program surveys non-compete agreements from all angles, including the current state of play regarding the usefulness and enforceability of agreements going forward. Whether you advise individual clients or work for an employer, this course provides an understanding of common issues that arise in the negotiation and enforcement of non-competes.
Objectives:
- Understand the issues that arise when an employer seeks to enforce a non-compete or when an employee challenges the validity of a non-compete agreement
- Understand how non-compete laws vary significantly by state
- Be aware of common issues that arise when drafting and litigating non-compete agreements
Presenters:
Jason Cornell, Esq.
Field of Study:
Business Law (2)
Major Topics:
- Review of the current legal and regulatory framework surrounding non-compete agreements
- Enforcement of non-compete agreements from the employer’s perspective
- Opposing enforcement of non-compete agreements from the employee’s perspective
- Understanding reasonable geographic scope and time limitations for non-compete agreements
- Understanding key issues that arise during enforcement and opposition to enforcement of non-compete agreements
This course will review the fundamentals of fiduciary accounting and provide a reporting guide for determining whether receipts and expenditures are assigned to income or principal/corpus. Critical issues, rules, and special opportunities when preparing your clients' Form 1041 U.S. Income Tax Return for Estates and Trusts will be examined, including what is considered taxable income and allowable deductions. Planning and potential pitfalls will also be explored.
Speakers:
Doug Van Der Aa, CPA, JD
Objectives:
- State the accountant’s role within a company
- Recognize how different stakeholders view financial statements
- Identify how to focus on just the key points when reporting financial results
Presenters:
Dave Peters, CPA, CFP, CLU, CPCU, MST, MBA
Field of Study:
Communications and Marketing (2)
Major Topics:
- Communicating financial results
- The role of the accountant in communication
- The challenges accountants face in communication
- Creating better awareness of a company’s financials
- Behavioral biases of stakeholders
- Tips for staying on-point in communication
- Case study
This webinar, based on ethical principles and values, is designed to look at the fundamental relationship skills that foster workplace civility. Understanding that workplace civility is far more than manners, we will dive into behaviors that help promote a workplace where each individual feels respected and valued.
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Objectives:
After attending this presentation, you will be able to...
Recognize the concepts of respect, inclusivity and compassion and behaviors that foster these concepts
Address potential obstacles/ challenges and ways to navigate
Determine when to give the benefit of the doubt if appropriate
Apply listening skills
Reflect on your own behaviors and how you can contribute to civility at work and at home
Instructor:
Robbie Glantz
Fields of Study:
Behavioral Ethics
Major Topics:
The major topics that will be covered in this course include:
- What is civility and how it is tied to the bottom line?
- Principles of Civility
- Giving the Benefit of the Doubt
- Inclusivity
- Communication
- Review of ethical values and principles with an emphasis on:
- Respect
- Courage
- Compassion
- Honor
- Accountability
Objectives:
After completing this class you will have the ability to...
Understand how you can make strategic decisions based on dashboards
Create KPI dashboards
Use various Excel tools to easily create meaningful KPI dashboards
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
Major Topics:
The major topics that will be covered in this class include:
- Dashboard design guidelines
- Setting up a Data Model
- Creating calculated fields and columns
- Creating KPIs
- Adding a linked table to the data model
- Creating PivotTables and PivotCharts
- Adding Power View visualizations
- Reviewing the completed dashboard
The budgeting process can be a time consuming and frustrating process for accountants. The constraints and pressures can lead to poor decisions in both the technical and human components. This session will cover:
Avoiding Budget People Issues: Managing Budgeting’s Soft Side
• Financial plans have a technical component and human component. We can resolve some of our budget issues by exploring the process’ human aspect. This session includes a case study that measures an individual’s personality type and then explores how to use our strengths and weaknesses to create to a better plan.
Speakers:
Bob Mims, CPA
Volatility and complexity are the new normal. Most organizations are drowning in data, but starving for information. The finance and accounting function has the opportunity to leverage Big Data and the continuum of analytics – descriptive, diagnostic, predictive, and prescriptive. All are useful for better decision making. Collecting, validating, and reporting data is not the same thing as analyzing information where we can glean valuable, actionable insights. In some ways the finance function is many years behind other disciplines such as marketing, sales, and supply chain managers, in applying analytics. How can the CFO’s function catch up?
Speakers:
Gary Cokins, MBA, CPIM
Critics have claimed that traditional managerial accounting is at best useless and at worst dysfunctional and misleading. Most line managers do not trust their management accounting data. 21st Century management accounting develops cost/unit metrics that are useful for budgeting, cost analysis and control. Activity-based costing (ABC) brings truly accurate fact-based costing visibility. ABC does not broadly allocate overhead, but traces costs by identifying cause-and-effect relationships. Such information can provide the ability to reveal true profit margins for products, service-lines, specific sales channels and customers.
The same information also helps reduce costs and improve productivity by reporting unit costs that you can use to monitor cost trends and benchmark against your competition. Removing the barriers caused by your current management accounting techniques can provide huge rewards.
Speakers:
Gary Cokins, MBA, CPIM
This session explores managerial accounting techniques with an emphasis on internal decision-making tools. You will appreciate a reminder regarding concepts you may not have considered since your college days. We will revisit managerial accounting concepts by illustrating practical examples that you can immediately bring back to the office!
Speakers:
Chris Harper
Objectives:
After attending this presentation, you will be able to...
Determine how analytic procedures can enhance audit quality
Choose elements of strong analytic procedures that can eliminate or mitigate the need for extensive tests of details
Distinguish tips for improving documentation of the design, documentation and evaluation of substantive analytic procedures
Identify factors impacting the development of expectations and evaluation of results of substantive analytic procedures
Instructor:
Jennifer F. Louis, CPA
Fields of Study:
Auditing
Major Topics:
- How analytic procedures enhance audit quality
- Elements of strong analytic procedures
- Selecting the proper analytic, and altering the strength for the intended purpose
- Disaggregating data to make more informed expectations
- Evaluating the data used in generating expectations, including corroborating inquiry
- Improving documentation, including evaluating sufficiency and appropriateness of the audit evidence obtained
- Resolving significant differences resulting from analytic procedures and concluding on audit results
Objectives:
After attending this presentation you will be able to...
Evaluate the relationship between financial success and ethics
Identify the characteristics that make the CPA credential unique compared to other financial designations
Compare and contrast the AICPA Code of Professional Conduct to the ethics codes of other financial professionals
Analyze the steps in the AICPA Code of Professional Conduct Conceptual Framework Approach
Recognize the key issues currently being addressed by the AICPA Professional Ethics Executive Committee
Recognize the key factors that influence employee behavior according to research
Identify the key factors of ethical communication that increase trust
Indicate how the concept of ethical communication can be applied within the context of a difficult conversation
Instructor:
David Peters
Fields of Study:
Behavioral Ethics
Major Topics:
The major topics that will be covered in this class include:
- Does it pay for a company to have strong ethics?
- Can you measure the financial impact of ethics?
- Does ethics make a difference in financial performance?
- Can ethics be used as a competitive advantage?
- What sets the CPA designation apart?
- AICPA Code of Professional Conduct & the Conceptual Framework Approach
- Ethics as a marketing tool
- Personalizing your Code of Ethics
- Four building blocks of ethical culture
- What influences employee behavior?
- Ethical research
- Building trust in organizations
- Maintaining objectivity in difficult situations
Objectives:
After attending this presentation, you will be able to...
Analyze the Dark Web and its impact on businesses
Evaluate the difference between the Deep Web and the Dark Web
Identify the growing threats of the Dark Web to accountants and businesses
Identify real-life examples of Dark Web exploitation
Develop effective strategies for cybersecurity and Dark Web threat mitigation
Explore the evolving role of accountants in managing Dark Web threats
Instructor:
Garrett Wasny, MA, CMC, CITP/FIBP
Fields of Study:
Information Technology
Major Topics:
The major topics covered in this course include:
- Understanding the Dark Web
- Differences between the Deep Web and the Dark Web
- Potential threats from the Dark Web
- Case studies of Dark Web exploitation in accounting
- Strategies for mitigating Dark Web threats
- Implementing effective cybersecurity measures
- Role of accountants in addressing Dark Web threats
The ACFE/COSO Fraud Risk Management Guide (FRMG) was published in 2016 (and updated in 2023). It has quickly gained acceptance as the set of best practices for preventing, detecting, and thus deterring fraud. The fraud landscape is constantly changing and evolving. The FRMG sets out a rigorous set of principles and leading practices for managing fraud risk for forward-thinking organizations to follow. It covers:
- How to establish fraud risk management governance.
- How to conduct rigorous fraud risk assessments.
- How to design and implement fraud control activities.
- How to establish reporting mechanisms and investigative procedures.
- How to monitor the overall fraud risk management program.
Fraud risk can be managed. All anti-fraud and accountability professionals will benefit from this session's focus on effective fraud risk management.
Speakers:
David L. Cotton, CPA, CFE, CGFM
The budgeting process can be a time consuming and frustrating process for accountants. The constraints and pressures can lead to poor decisions in both the technical and human components. This series will offer solutions to the budgeting woes from both the big picture and in the details.
Understanding and Preventing Budget Calamities
2 Hours - Accounting
• Most of us lead or participate in the budget process at least annually. Inherent flaws exist in the standard budget building process that you can solved by recognizing them and committing to solutions.
Building Flexible Budgeting Models: Walking Through and Crunching The Numbers
2 Hours - Accounting
• We can all learn from others and improve our budgeting process by listening to our colleagues’ wisdom and experience. This session takes a unique review of the fundamental budget issues faced by all and walks through a detailed modeling process intended to generate discussion and best practices to improve your organization’s financial planning.
Avoiding Budget People Issues: Managing Budgeting’s Soft Side
2 Hours - Accounting
• Financial plans have a technical component and human component. We can resolve some of our budget issues by exploring the process’ human aspect. This session includes a case study that measures an individual’s personality type and then explores how to use our strengths and weaknesses to create to a better plan.
Budgeting: Presenting and Communicating your Numbers
2 Hours - Accounting
• Now that the budget is complete, how we communicate our plan is critical. this session reveals some key guidelines in budget presentation and will identify key problems in how people often communicate financial plans.
Speakers:
Bob Mims, CPA
Financial accounting for trusts and estates is one of the least understood branches of accounting. It is not particularly concerned with recording income and expenses but is obsessed with determining whether receipts and expenditures are assigned to income or principal/corpus. This course will dive into this tricky area and provide a reporting guide for fiduciary accounting.
Speakers:
Doug Van Der Aa, CPA, JD
This program addresses the many complex financial and tax accounting issues that are common in S corporation transactions, with discussion of common pitfalls and the new AICPA "small" GAAP accounting standards.
Speakers:
Steven C. Dilley, CPA, JD, PhD
In this course, we will share tips and tricks for working remotely. You will learn what to do/what not to do in a virtual working environment, strategies for leading teams remotely, employee engagement ideas, and techniques and tools for teleworking.
Speakers:
Kelly Simants, SHRM-SPC
Objectives:
After attending this presentation, you will be able to...
Distinguish the difference between a Compliance Strategy and an Integrity Strategy
List the questions in the litmus test for your decisions and actions
Recall ethical principles when managing through change
Identify and give examples of how to put ethical principles into practice
List the organizational pressures that threaten ethical change management
Analyze case study of prizing outcomes over process
Recall case study of poorly managed Change Agents and Networks
Apply case study of poorly managed leadership alignment
Assess case study of non-transparent leadership
List the winning strategies for ethical self-regulation
Instructor:
Tammy Daugherty
Fields of Study:
Behavioral Ethics
Major Topics:
The major topics covered in this course include:
- The litmus test for all of your decisions and actions
- Ethical principles when managing through change
- Pressures that threaten ethical change management
- Case studies of what can go sideways when ethics are not part of every stage of change
- Winning strategies for ethical self-regulation
Individuals may cite retaliatory concerns when weighing their decision to report an issue; during an investigation; or, after an investigation’s conclusion. No matter the timing, when an individual raises a retaliation concern, their claims should be taken seriously and fully reviewed. Does your organization analyze retaliation allegations and investigate outcomes as part of their cultural assessment? Most organizations track retaliation matters at a general, non-specific level. The type of retaliation and the perceived cause of the retaliatory act are not delineated. When a retaliation matter requires investigation, an organization should gather key data points for trending purposes and to fine tune future training and policy initiatives.
This course offers recommendations for
(1) framing responses to retaliation allegations
(2) capturing key data points
(3) developing specific metrics for retaliation matters
Speakers:
Robin Rohmer
Human Resources professionals are often tasked with investigating allegations of employee misconduct, discrimination, and others. Investigation training is traditionally presented from the position of an outsider looking in, such as a governmental agency, law firm, or private investigator. HR investigations require similar skills, but the environment and the approach are quite different. This session provides best practices for interviewing to gather accurate information, such as creating and asking open ended questions, effective listening, and understanding verbal and non-verbal communication. Attendees will end the session with takeaways to immediately implement in future HR investigations. Two of three Episodes in the series.
Speakers:
Daniel Porter, CFE
The Corporate Transparency Act now requires many entities to file BOI reports with information about their owners. The due date for most initial reports is January 1, 2025, which is quickly approaching. Depending on the entity structure selected and whether the entity falls within one of 23 exceptions, an entity may be considered a reporting company and an individual may be considered a beneficial owner. The broad language of the statute and regulations has potential for surprise results. This course provides a guide for the new filing requirements, and examines the impact of choice of entity on BOI reports.
Speakers:
Matthew S. Beard, JD, LLM
Objectives:
After attending this presentation you will be able to...
Apply formula creation best practices when developing spreadsheets
Use Excel functions to create better calculations in your spreadsheets
Select Excel functions to create advanced calculations
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
Major Topics:
The major topics that will be covered in this class include:
- Review of formula creation best practices
- Demonstration of various Excel functions to enhance calculations
- Using Excel functions to perform advanced calculations
Award winning and entertaining discussion leader, former state accountancy board chair, and lifelong tax practitioner Mark Hugh will review ethics for tax professionals: the AICPA Code of Professional Conduct and interpretations; the Statements on Standards for Tax Services; the rules for practice with and before the IRS, including IRS Circular 230; other tax preparer requirements; new developments in regulation at the national and state level; and discuss examples of best practices and case studies.
The budgeting process can be a time consuming and frustrating process for accountants. The constraints and pressures can lead to poor decisions in both the technical and human components. This session will cover:
Budgeting: Presenting and Communicating your Numbers
• Now that the budget is complete, how we communicate our plan is critical. this session reveals some key guidelines in budget presentation and will identify key problems in how people often communicate financial plans.
Speakers:
Bob Mims, CPA
This session provides HR Professionals with scripts for and tactics for coaching leaders in handling an array of employee relations situations with sensitivity, good judgment, and high confidence. Topics include employee complaints, personality & attitude problems, performance counseling, personal hygiene problems, disability-related performance issues, misconduct due to mental conditions.
You will learn how to use a unique process, “Reset the Clock,” that prevents attorneys from taking something leaders did wrong or did not do in the past and using it to support legal challenges in the future. Liability is replaced with credibility.
Lawsuits are then avoided rather than won. Financial assets are protected, morale stays high, and bad publicity is averted. HR Professionals avoid hearing from senior leaders: “You should have anticipated this” after an avoidable legal claim.
Speakers:
Mike Mirarchi
Our session will include a discussion regarding indirect rate strategies for cost recovery. We will cover negotiating indirect rates with pass-through entities and alternative indirect cost recovery methods. A look at applying the PPP Loan Forgiveness credit. Understanding the definition of sub-awards and the MTDC allocation base, and where best to allocate bonus expense. Included in this session will be a selected review of the Uniform Guidance FAQs regarding indirect rates for States and Municipalities, as well as recently issued FAQs that impact indirect rates and cost recovery.
Speakers:
Paul H. Calabrese
The COVID-19 pandemic has altered corporate and public accounting in ways we could never have imagined. This broad-based course will discuss accounting and auditing implications that have arisen as a result of the pandemic.
Speakers:
Chris Harper
Objectives:
- Obtain a basic comfort level using PivotTables
- Understand the fact that external data sources can feed a PivotTable
- Use Excel's web browser to retrieve web data
Presenters:
Jeff Lenning
Field of Study:
Computer Software & Applications (2)
Major Topics:
- Explore PivotTable capabilities and functionality
- Retrieve data from a database and feed it into the PivotTable
- Pull web tables from web pages into Excel
Objectives:
After attending this presentation you will be able to...
Have a general understanding of the components that reside in typical IT infrastructure
Have a general understanding of the cybersecurity controls that are applied to specific components within IT infrastructure
Understand common cybersecurity frameworks that are used within the industry to establish baselines for cybersecurity controls, and validate effectiveness
Instructor:
Petrina Youhan, CPA, CISSP/Dr. Kenneth W. Cooper, DCS, CISSP
Fields of Study:
Information Technology
Major Topics:
The major topics that will be covered in this class include:
- The typical IT architecture and technology components that reside in an IT environment
- Specific cybersecurity controls that are applied at each layer within an IT environment
- An overview of common cybersecurity frameworks used within the industry to establish and assess cybersecurity controls
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Objectives:
After attending this presentation, you will be able to...
Identify the skill set needed for an engagement with family law attorneys
Implement a marketing plan for your forensic accounting services
Evaluate the types of source documents needed for a financial investigation
Trace assets and income commonly found in divorce proceeding
Recognize red flags in a financial investigation
Conduct basic calculations of marital assets
Prepare a report of your findings for court proceedings
Instructor:
Robert Nordlander, CPA, CFE
Fields of Study:
Accounting
Major Topics:
The major topics that will be covered in this course include:
- The role of a forensic accountant in divorce proceedings
- The marketing of forensic accounting services to family law attorneys
- How to conduct a financial investigation
- Common areas to uncover hidden assets or income
- The basic calculations in evaluating marital assets
- Testifying in depositions and divorce court
Objectives:
After attending this presentation, you will be able to...
Identify documentation as a means of audit quality
Determine critical responsibilities of a first-level reviewer
Distinguish common review notes at various phases of the audit
Instructor:
Jennifer F. Louis, CPA
Fields of Study:
Auditing
Major Topics:
The major topics covered in this course include:
- Documentation as a means of audit quality
- Responsibilities of the workpaper reviewer
- Appropriate review notes at various phases of the engagement, including before and after audit report date and report release
- Important tips for providing reviews notes that will promote an effective and efficient financial statement audit
Objectives:
After attending this presentation, you will be able to...
Recall the impact of interpretations issued by PEEC.
Identify changes to the independence standards.
Instructor:
Melisa F. Galasso, CPA
Fields of Study:
Regulatory Ethics
Major Topics:
The major topics that will be covered in this course include:
- The Professional Ethics Executive Committee's updated ethics rules.
- An overview of recently issued ethics rules that CPAs need to know to be compliant.
Clients are living longer. Not only does that present challenges to the work we do with them to make sure that their money lasts, but it also brings into play additional issues and challenges that we may not have had to tackle in the past. How do we plan for where clients will live (possibly as solo agers)? How do we deal with issues of diminished capacity? How do we plan for long term care and end of life issues? How do we have complicated family conversations? How do we make sure that our clients have their best long lives possible both financially and otherwise? Find out in this session where we will present tools you can use with clients to engage them in the planning process.
Speakers:
Sandra D. Adams
Once an employee decides to report an issue, the risk for retaliation must be minimized. Metrics matter. As such, capturing and reviewing employee data for indicators of possible retaliation are key to protecting those who report. The more subtle forms of retaliation, though, require a focused communication plan to address. This course offers recommendations for implementing specific retaliation monitoring protocols.
Speakers:
Robin Rohmer
Professionals by nature place a high value on their time. Still, successful time management strategies vary based upon the personality, motivation, and discipline of each individual. This course provides simple, practical, and powerful techniques that help professionals work efficiently and achieve better balance in their lives. Successful time management skills also reduce the risk of burnout, which in turn improves the likelihood of achieving success in any endeavor.
Objectives:
- Recognize how you use your time most effectively
- Understand your priorities when budgeting time
- Understand ways to schedule your time appropriately
- Manage external events that consume time
- Use strategies and tools to assist in properly managing time
- Be familiar with strategies for resolving time management problems
Presenters:
Jason Cornell, Esq.
Field of Study:
Personal Development (2)
Major Topics:
- Managing interruptions
- The role of activity logs, to-do lists and a priority matrix
- The psychology of time management
- Staying on track of your time management plan
- Controlling procrastination
- Blocking out time
- Creating an effective time management plan
Objectives:
- Recognize the impact of partner/S corporation’s shareholder basis on the ability to take losses
- Advise clients regarding the taking of losses from pass-through entities
Presenters:
Mike Tucker, Ph.D., LL.M., J.D., CPA
Bob Lickwar, CPA
Lance Weiss, CPA, CVA
Field of Study:
Taxes (3)
Major Topics:
- How to calculate a partner or S corporation shareholder’s basis
- Form 7203 and an S corporation shareholder’s basis
- The at risk basis rules and Form 6198
- The passive activity loss limits
- The Section 461(l) loss rule
- The net operating loss limitation rules
- The Section 163(j) business interest limitation
This program examines the critical issues, rules, and special opportunities when preparing your clients' Form 1041 US Income Tax Return for Estates and Trusts. Learn what is considered taxable income; filing requirements and deadlines; impact of the 3.8 percent Medicare surtax on net investment income; and the 10 principles of tax accounting for trust income.
**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.
Speakers:
Doug Van Der Aa, CPA, JD
The IRS has recently increased the pressure on how to calculate and report partner and shareholder basis. Changes in the forms reflect these developments. This program provides a detailed analysis of the calculations related to determining tax basis for a partnership interest and S corporation shareholder shares and loans. How to use the Form 1065, Schedule K-1 and Form 1120S, Schedule K-1 information for basis determination. Illustrated examples with filled in forms will demonstrate how the processes works and their many potential pitfalls.
**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.
Speakers:
Steven C. Dilley, CPA, JD, PhD
Objectives:
After attending this presentation, you will be able to...
Recall fraud methods that affect individuals
Identify how the connection between an employee and an employer can be exploited
Indicate ways to reduce this type of fraud risk.
Instructor:
Karl Egnatoff, CPA.CITP
Fields of Study:
Accounting
Major Topics:
The major topics covered in this course include:
- Types of fraud that targets individuals
- How organizations can work to reduce risk for workers
With increasing competition for finding the best qualified candidates and retaining today’s workforce, it’s more important than ever to consider flexible work options in the workplace. We will review the most popular flexible work options your company could consider implementing: telecommuting, compressed work weeks, flexible hours, phased return from leave of absence, job sharing, early release days, and more! We’ll discuss the benefits of this talent management strategy, including increased productivity, decreased costs, better work-life “integration”, and increased employee engagement and satisfaction. You’ll learn how to propose flexible scheduling to your executive team, including how to logistically roll out this program. Whether you’re in a manufacturing plant, corporate headquarters, or retail industry, you can apply any of these flexible work options to your organization.
Speakers:
Kelly Simants, SHRM-SPC
Human Resources professionals are often tasked with investigating allegations of employee misconduct, discrimination, and others. Investigation training is traditionally presented from the position of an outsider looking in, such as a governmental agency, law firm, or private investigator. HR investigations require similar skills, but the environment and the approach are quite different. This session provides best practices for gathering and analyzing evidence and reporting the investigation results. Attendees will end the session with takeaways to immediately implement in future HR investigations. Three of three Episodes in the series.
Speakers:
Daniel Porter, CFE
Objectives:
After attending this presentation you will be able to:
Identify and properly respond to many of the challenges facing preparers of not-for-profit entities financial statements
Recall core concepts fundamental to properly account for transactions unique to NFPs
Recognize clarifications for unique reporting requirements affecting NFP organizations
Recall significant unique challenges facing accountants who prepare of not-for-profit (NFP) entities financial statements by being familiar with the results of examples that reinforce key learning points made throughout the course
Instructor:
Daniel W. Bradley, CPA
Fields of Study:
Accounting (Governmental)
Major Topics:
The major topics that will be covered in this class include:
- Determining whether a transaction is a revenue versus a gain or an expense versus a loss and why that is important for proper financial reporting
- Clarifications related to agency transactions, including when variance power is present
- New definitions and requirements related to contributed services and gifts in kind
- Comparing the proper reporting for comparative versus summarized financial reporting
- Clarifications regarding the options available for reporting special events
- A greater understanding of the unique features of the statement of cash flows for NFPs
- Clarifications related to joint costs and their allocation
Numbers and especially the digits within those numbers can conceal a lot of information. Benford's Law and other digital analysis techniques can be the keys to unlocking that information. This session will explain what Benford's Law is, how it works, and how it can be used to reveal bogus information and made-up data. Accountants and auditors should understand how to use this valuable audit tool as well as other digital analysis techniques. But, if you attend this session, you must promise not to reveal the secret behind these techniques to any fraud perpetrators.
Speakers:
David L. Cotton, CPA, CFE, CGFM
The budgeting process can be a time consuming and frustrating process for accountants. The constraints and pressures can lead to poor decisions in both the technical and human components. See Learning Objectives below for more details.
Speakers:
Bob Mims, CPA
The annual budgeting process is often criticized as an accounting exercise that is obsolete soon after it is published, prone to gamesmanship, cumbersome, not volume sensitive, and disconnected from the organization's strategy and risk management processes. You can resolve these deficiencies using capacity-sensitive driver-based projections. Driver-based budgeting allows for quick scenario planning and far easier analysis of a growing organization whose future may look nothing like today. The driver-based budgets can be periodically refreshed to create rolling financial forecasts extending well beyond the fiscal year end. Learn how managerial accounting can become managerial economics.
Speakers:
Gary Cokins, MBA, CPIM
Two seemingly similar products can have very different costs, yet many companies are completely oblivious to these differences causing them to lose money or competitive bids. When companies compete, those with good information win the “gravy” contracts and those with bad information lose money on “dog” jobs.
Attend this session to gain insights on how to win bids for the best opportunities and give the money-losers to your competitors. Achieve your target profitability in the process.
Speakers:
John L. Daly, MBA, CPA, CMA, CPIM
Award winning discussion leader Mark Hugh discusses how to create and capture value with consulting services. Whether you want to consult a little or full time, this valuable course reviews identifying a specialty, growing a practice, capturing value, creating deliverables, and effective marketplace marketing strategies.
Speakers:
Mark Hugh, CPA
A chain is only as strong as its weakest link. The same theory applies to departmental performance—the overall result is only as strong as its weakest contributor. Leave our interactive and entertaining session with insight for developing and sustaining the best team you can possibly assemble. The four elements in this process are (1) development, (2) leadership, (3) hiring and (4) environment. Discuss how to effectively use these elements in your creation of an outstanding organization. Discover the power of the 10 Attributes for Leadership Success and the negative impact of Leadership’s Fatal 13. Above all, learn how to combine these four elements as a successful catalyst for sustained high-quality output and results.
Speakers:
William F. O’Brien, MBA, CPA
Objectives:
After attending this presentation you will be able to...
Identify the opportunities to leverage the power of ChatGPT into your client advisory services
Recognize the key concepts and nomenclature related to ChatGPT and generative AI
Develop specific applications for ChatGPT in your client advisory service
Instructor:
John Higgins, CPA.CITP
Fields of Study:
Specialized Knowledge
Major Topics:
The major topics covered in this course include:
- ChatGPT and generative AI technology primer
- Building your generative AI vocabulary
- Dig deeper into your engagement research to develop a higher quality advisory service
- Polish your client reporting with the help of ChatGPT
- Developing your ChatGPT client advisory services
- Start with client education. You don’t need to be a technical expert to be an educator
- Use AI to help your clients automate their workflows / business processes
- Build better spreadsheets with ChatGPT and Excel
- Help your clients identify, evaluate and select applications for their business
Objectives:
After attending this presentation you will be able to...
Describe qualities of a genuine, effective presentation
Recognize barriers between you and your audience and how to overcome them
Identify what to do when the unexpected happens
Identify your own natural resources for improving presentations
Identify steps you can take to prepare for a powerful presentation
Instructor:
Jim Comer
Fields of Study:
Auditing (Governmental)
Major Topics:
The major topics that will be covered in this course include:
- How to connect with your audience
- What to do when the unexpected happens
- How to use your natural resources to enhance your message
- How to narrow your message for maximum impact
- What to avoid in a PowerPoint presentation
Now more than ever, navigating loss, grief and crisis in the workplace is a skillset that leaders must possess. Keeping the heart in human resources is so important, especially in this post-pandemic state we are living in. We will explore ways that you can show empathy to your employees while also balancing your business needs.
Speakers:
Kelly Simants, SHRM-SPC
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, as well an overview of K-2 and K-3 reporting requirements and effective dates.
**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.
Speakers:
Steven C. Dilley, CPA, JD, PhD
The SSTS are tax standards that apply to all members who provide tax services and provide the framework for the AICPA ethical guidance for tax practitioners. This program explores the revised AICPA Statements on Standards for Tax Services, effective January 1, 2024.
**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.
Speakers:
Doug Van Der Aa, CPA, JD
Objectives:
After attending this presentation you will be able to...
Describe how to identify signs that your auditors may be over- or under-auditing
Explain the "soft" skills, such as communication, creativity, critical thinking, and more that your auditor should readily exhibit in order to give you the greatest return for your audit dollars
Apply illustrative examples, of value-added business advice and assistance the auditor may apply without impairing independence
Instructor:
Jennifer F. Louis, CPA
Fields of Study:
Auditing
Major Topics:
The major topics that will be covered in this class include:
- Limitations in roles and responsibilities an auditor can accept without impairing independence
- Assessing the strength of your auditor's ability to think critically, strategically, and creatively in appropriate circumstances
- Evaluating your auditor's time and project management stills
- Grading your auditor's communication and interpersonal skills, in exceeding your expectations on an audit
The Department of Justice updated guidance regarding their evaluations of Corporate Compliance Programs in March 2023: “Prosecutors should assess whether the company’s complaint-handling process includes proactive measures to create a workplace atmosphere without fear of retaliation, appropriate processes for the submission of complaints, and processes to protect whistleblowers.”
This course offers recommendations for employers to consider when developing or augmenting an internal complaint handling process. Organizations benefit when whistleblowers trust the process and choose to promptly report their concerns internally. The measures offered promote a strong speak up culture and align with the Department of Justice's guidance.
Speakers:
Robin Rohmer
Objectives:
After attending this presentation you will be able to...
Indicate and discover non-GAAP option for client engagements
Better comprehend special purpose frameworks
Instructor:
Chris Harper, CPA
Fields of Study:
Accounting
Major Topics:
The major topics covered in this class include:
- Review of special purpose frameworks
- Discussion of non-GAAP options for financial reporting
- U.S GAAP alternatives for certain entities
Enterprise Risk Management for SMEs
Speakers:
William F. O’Brien, MBA, CPA
This program compares and contrasts the financial accounting for partnerships and LLCs, as well as discusses the tax accounting for these entities. It includes a thorough discussion of the important differences between financial accounting for partnership capital accounts and the tax accounting for partnership capital accounts. Financial accounting for operations of a partnership will also be addressed.
Speakers:
Steven C. Dilley, CPA, JD, PhD
It is virtually impossible to pick up the daily newspaper and not find an article on some type of fraudulent event. In the wake of the “Era of Fraud, Waste and Excess,” one might suspect that potential fraudsters would think twice before committing illegal acts. However, just the opposite seems to be the case. Is there really more fraud or is there simply more fraud awareness? The harsh reality is that it is a little bit of each. Not only has fraud worldwide reached a level of over $7.0 billion in lost revenue but savvy C-level executives now realize that it could happen to their companies—very easily. When you put these facts together, it adds up to a completely new era of vigilance.
Speakers:
William F. O’Brien, MBA, CPA
This session will focus on the most common types of fraud in the procurement and contracting arena, with a focus on fraud in construction. The session will examine fraud vulnerabilities in the four key phases of the procurement process:
- Presolicitation.
- Negotiation.
- Performance.
- Closeout and Claims.
Within each phase, “red flags” will be discussed. These are the indicia of possible fraud that managers should be alert for. Also, within each phase, the most common fraud schemes will be highlighted and discussed. Finally, the session will describe the generally accepted safeguards or controls that should be established to prevent the various fraud schemes that can occur. This part of the program will make extensive use of actual fraud case studies designed to demonstrate fraud risks and fraud detection strategies.
Speakers:
David L. Cotton, CPA, CFE, CGFM
Many organizations struggle to keep budgets current in an ever-changing business climate. Twenty-first century performance metrics focus on determining what budgets should be rather than what they were in the past. Using performance metrics effectively reduces work, reduces politics, provides flexibility and substantially improves the performance management process. This session will show you powerful techniques to drive your organization’s performance.
Speakers:
John L. Daly, MBA, CPA, CMA, CPIM
This session explores the nature of analytical procedures, with significant emphasis placed upon professional standards involving the use of analytical procedures in audit and review engagements. Practical examples to illustrate the application process will also be given.
Speakers:
Chris Harper
This course will allow you to get reacquainted with the statement of cash flows. We will refresh your skills regarding both the preparation and utilization of the statement of cash flows. Significant emphasis will be placed on the informational role of the statement of cash flows and insights that can be obtained using the statement of cash flows in concert with the other elements of a company’s accrual-basis financial statements.
Speakers:
Chris Harper
Professional codes of ethics provide guidance to professionals who are frequently required to choose between doing the right thing and the wrong thing. Sometimes, professionals violate their ethical code and do the wrong thing for what they rationalize is the right reason. This session uses the popular television show "Ozark" and its multiple examples of seemingly good people doing bad things for the right reason to define ethics as well as explore why people make unethical choices and how they justify those choices.
Speakers:
Daniel Porter, CFE
Human Resources professionals are often tasked with investigating allegations of employee misconduct, discrimination, and others. Investigation training is traditionally presented from the position of an outsider looking in, such as a governmental agency, law firm, or private investigator. HR investigations require similar skills, but the environment and the approach are quite different. This session is an introduction to these differences and provides best practices for assessing allegations of employee misconduct and planning the investigation. Attendees will end the session with takeaways to immediately implement in future HR investigations. Episodes 2 and 3 complete the series.
Speakers:
Daniel Porter, CFE
Unlike a traditional financial audit objective (Are the financial statements materially misstated), performance auditing can address a wide variety of objectives. Is this program working? Can it be improved? Where can we save money? How can we operate more efficiently and effectively? Are management’s assertions supported? And so forth. This session will explain what a performance audit is, describe the applicable standards, and provide examples that indicate the value of a performance audit. Performance audits can add value to any entity and practitioners can profit from adding these assurance services to their practices.
Speakers:
David L. Cotton, CPA, CFE, CGFM
We all make predictions in our personal and professional lives. We base our decisions to marry, buy a house, launch a new product or hire staff on expectations about the future. In the past few years, research into improving predictions has advanced. We will look at this research and current best practices in forecasting to help us prepare better budgets and projections.
Speakers:
John Levy, MBA, CPA
Using Outlook for email management is routine for most business professionals these days. But unfortunately, using this tool for so long may cause some to perpetuate bad practices and habits when working in Outlook and exploring new options Outlook offers. In this session, you will discover ten valuable tips to take you to the next level of your email and work management.
Speakers:
Connie Clark
When the leadership in any organizations carries out their responsibilities of establishing, maintaining and monitoring internal controls, it significantly reduces the possibility of fraud occurring. When and if it does occur, a good system of internal controls will often detect it early on.
This presentation is an illustration of what can happen when top management fails to carry out their responsibility of protecting an entity’s assets through a good system of internal controls.
Speakers:
Dennis F. Dycus, CFE, CPA, CGFM
There is always too much to do and too little time to do it all. Fortunately, if you know the right ways to manage people, projects and your time, you can get on top of everything by working smarter.
In this seminar you'll learn the best ways to get more done in less time, how to stay sane with all you have to do, and how to get other people to do some of "your" work by building great relationships.
Speakers:
Jonathan Robinson, MA, MFT
Cloud computing has become a source of cyber-crime. “Cloud forensics is the application of digital forensics in cloud computing as a subset of network forensics to gather and preserve evidence in a way that is suitable for presentation in a court of law.” Cloud forensics is a combination of the varied types of accounting forensics including:
• Digital forensics
• Network forensics.
• Hardware forensics
In cloud crime, the cloud is considered the object when the target of the crime is the cloud service provider they are directly affected by the act. It is considered the subject of the crime when the criminal act is committed within the cloud environment. It is considered the tool when it is used to plan or conduct a crime. This course will delve into the many concepts involved in cloud forensics. The course complements other courses in the series of Becoming a Forensic Accountant.
Speakers:
Lynn Fountain
However, knowing the standards is not enough. You need to be able to effectively apply them. To support this, the course will review recent peer review feedback on SSARS engagements, providing insights on how to successfully apply this guidance.
Not only will this course bring you up to date on SSARS requirements and guidance, but more importantly, it will provide you with practical examples and illustrations to help you effectively and efficiently perform these types of engagements. This course is intended to be your go-to reference for training your staff and managing your SSARS No. 21-26 services in compliance with professional, ethical, and technical requirements.
Objectives:
- Understand, apply SSARS No. 21, Clarification and Recodification
- Be familiar with changes due to the issuance of SSARS Nos. 22-26
- Be familiar with compilation and review program examples and disclosure illustrations
- Identify and apply compilation, preparation, and review procedures
- Be aware of the most recent compilation and review reports and other communications
- Utilize hands-on examples and illustrations to increase your overall understanding and application of the material
Presenters:
Ken Levine
Field of Study:
Auditing (8)
Major Topics:
- SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services
- SSARS No. 22, Compilation of Pro Forma Financial Information
- SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services -- 2018
- SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions
- SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services
- Sample comprehensive engagement work programs for preparation, compilation and review engagements
- Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations
- Other communication requirements, such as sample engagement letters and management representation letters
Enter the complex world of elder planning with this comprehensive course tailored for financial professionals. Gain invaluable insights into estate and financial strategies designed specifically for older clients, equipping you with the knowledge and skills to address their unique needs and challenges.
Throughout the course, participants will explore a wide range of topics, from understanding the complexities of Medicare and various life insurance types to navigating Social Security considerations and exploring Medicaid planning details. With a focus on practical application, attendees will learn to customize estate planning strategies, explore housing and care alternatives, and address gifting complexities relevant to older clients. By the end of the program, you'll develop expertise in executing specialized planning requirements for mature clients, ensuring you're well-prepared to provide informed counsel and support in this important aspect of financial practice. Join us and enhance your knowledge in estate and financial planning for the older client today.
Speakers:
Arthur Werner
Objectives:
After attending this presentation, you will be able to...
Distinguish the concepts surrounding AI that are relevant to your accounting practice
Evaluate how Do No Harm, Prevent Harm, Be Fair, and other powerful ethical principles serve as the basis for using artificial intelligence with ethical intelligence
Analyze a case study about a CPA's challenge in using AI the right way
Solve four timely questions about the role that AI plays in your practice and beyond
Apply three takeaways you will get in the webinar's concluding Call to Action
Instructor:
Bruce Weinstein
Fields of Study:
Behavioral Ethics
Major Topics:
The major topics covered in this course include:
- Four key aspects of artificial intelligence that you need to know as a CPA: machine learning, generative AI, large language models, and GPT
- The role that five powerful principles - the principles of ethical intelligence - play in using AI the right way
- Short writing exercises (30 seconds each) that will deepen your understanding of the topic
- Answers to several crucial questions about how to use artificial intelligence with ethical intelligence
Objectives:
After attending this presentation, you will be able to...
Determine the steps needed to implement a developed system of internal controls
Apply steps to build control measure schedules that function weekly, monthly, quarterly, and yearly, and that are designed to test and monitor the internal control structure of an organization
Analyze developed control measures to make sure they are working properly
Determine why there is a need to update existing controls to keep them viable as business operations change
Identify methods that can be used to communicate policy and procedure changes to those that are affected by these changes
Instructor:
Karl Egnatoff, CPA.CITP
Fields of Study:
Accounting
Major Topics:
The major topics covered in this course include:
- Control creation and implementation basics
- Implementation and update procedures for an Internal Control system
- Maintaining existing internal controls
Objectives:
- Identify compliance issues
- Understand how health care mandates apply to employers and individuals
- Explain the nondiscrimination rules that apply to employer-sponsored retirement and health care plans
Presenters:
Dave Peters, CPA, CFP, CLU, CPCU, MST, MBA
Field of Study:
Business Law (2), Taxes (2)
Major Topics:
- ERISA compliance: employee welfare plans and qualified plans
- Fringe benefit issues: COBRA, Family and Medical Leave Act, and new developments in health care
- Health care plans: HRAs, HSAs, and other employer-sponsored plans
- Qualified plan requirements: eligibility, coverage, and vesting
Objectives:
- Understand and apply the professional and ethical conduct requirements specifically applicable to Delaware CPAs, including 2016 amendments to the Delaware Licensure Law
- Review the core principles of professional conduct – integrity, objectivity, and independence
- Be familiar with the AICPA Code of Professional Conduct
- Be familiar with the principles and concepts which form the foundation of ethical behavior
Presenters:
Sharon Martin
Field of Study:
Delaware/Regulatory Ethics (4)
Major Topics:
- Professional and ethical conduct requirements specifically applicable to Delaware CPAs, including 2016 amendments to the Delaware Licensure Law
- The core principles of professional conduct – integrity, objectivity, and independence
- The AICPA Code of Professional Conduct
- Principles and concepts which form the foundation of ethical behavior
Objectives:
After attending this presentation, you will be able to...
Apply security controls to your home networks, devices, and cloud-based accounts
Instructor:
Tiauna N. Ross
Fields of Study:
Specialized Knowledge
Major Topics:
The major topics that will be covered in this course include:
- Top cloud security threats and how to protect against them
- Data security best practices and how to implement them
- Types of cloud services and how to choose a good vendor
- Effective password management and multi-factor authentication for accounts
- Home network and device security practices
This course is an updated overview of the single audit of state and local governments and not-for-profit organizations under the OMB Unified Circular, as well as the applicable AICPA standards for compliance audits.
Speakers:
J. Michael Inzina
A comprehensive review of the newest version of the U.S. Government Accountability Office’s Government Auditing Standards, otherwise known as “the Yellow Book.” The standard will affect all auditors who perform audits of government and nonprofit organizations who receive federal funds, or where application of GAO standards is required by law, regulation or contract. It does not address the standards applicable to performance audits.
Speakers:
J. Michael Inzina
More and more entities need Yellow Book engagements, including a growing number of for-profit entities. In this course, we will review the unique independence requirements in GAGAS. We'll also review the recent changes to quality management in Yellow Book. We'll close with a reminder of common deficiencies found in Yellow Book engagements.
Speakers:
Melisa F. Galasso
Collaboration is more important now than ever. In this session, you will learn how to take advantage of today’s collaboration tools to improve accuracy, customer/client service, and organizational efficiency.
Speakers:
Randolph (Randy) P. Johnston
We kick off this course with a look at the GASB standards that are effective this year including GASB 100, Accounting Changes and Error Corrections and GASB 101, Compensated Absences. We then move to the NFP side of the house with a look at the Accounting Standard Updates issued by the FASB that impacts nonprofit entities. Following that, we review the work of the Not-for-Profit Advisory Committee (NAC) and the projects they advise the FASB on. After the break, we will conduct a deeper dive into Yellow Book and Single Audit engagements. The course closes with a look at the significant changes in the 2024 Compliance Supplement, the changes to the Uniform Guidance and the common deficiencies identified by the federal agencies and peer reviewers.
Speakers:
Melisa F. Galasso
This course corresponds to our Controllership series. This course 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 discuss the area of cash and investments and explore how the controller can move these responsibilities into more of a strategic role.
In today’s world, the role of cash management is often a pivotal role in the organization. In economically difficult times, controllers may find that they spend a great deal of their time on understanding and managing the organizations' cash position. This is certainly important and, in some areas, can be seen as a staple of the lifeblood of the organization’s ongoing viability. This course takes a look at some of the typical objectives involved in cash management and then evaluates how those objectives can be further stretched into strategic pillars of the organization.
Speakers:
Lynn Fountain
Navigate the intricate world of tax compliance for fiduciary entities with confidence through this comprehensive course tailored for financial professionals. Gain practical insights and expertise in preparing the U.S. Income Tax Return for Estates and Trusts (Form 1041), addressing specific issues surrounding decedents' estates and trusts. Delve into the fundamentals of Subchapter J of the Internal Revenue Code and master the art of compliance while decoding complex tax regulations. With engaging case studies and line-by-line instruction, participants will acquire the skills necessary to recognize and address key components of Form 1041, ensuring accuracy and efficiency in tax preparation. Don't miss this opportunity to enhance your proficiency and advance your career in fiduciary taxation.
**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.
Speakers:
Arthur Werner
This course provides a current overview of accounting malpractice litigation throughout the United States. The goal is to learn about the types of claims asserted against CPA firms and strategies to employ to avoid such claims. Reviewing malpractice claims allows us to identify patterns of behavior that may reduce litigation risk. This course includes 1 credit of Regulatory Ethics and 1 credit of Business Law.
Objectives:
- Identify high risk activities to avoid
- Recognize common defenses to malpractice claims
- Be well versed in standards of professional conduct
- Understand the litigation process for malpractice claims
Presenters:
Jason Cornell, Esq.
Field of Study:
Business Law (1), Regulatory Ethics (1)
Major Topics:
- Common instances of accounting malpractice
- Current claim trends
- Frequent defenses to claims
- Statute of limitations
- Damages
- Claims by practice area
Seismic changes in tax legislation is currently taking place, and the well-informed tax practitioner will want to attend this four hour program in order to stay abreast of these developments. This program will cover new court decisions, recent IRS publications, and the latest tax legislation that will impact businesses and individuals. The remaining time will be spent on IRS procedure and other issues. This course will provide a concise look at the hottest topics affecting every tax practitioner.
**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.
Speakers:
Allison M. McLeod, LL.M., CPA
Getting rich requires many things. First, you need to know how to overcome previous limitations you may have had about making a lot of money. Second, you need to know and use the best financial strategies for becoming wealthy--including the latest investment and marketing strategies. And third, you need to be able to enjoy your lifestyle, and look at what obstacles get in the way of you being rich and fully contented. By exploring the latest methods for achieving financial and personal success, you'll be able to make a lot more money and have a great time doing it.
Speakers:
Jonathan Robinson, MA, MFT
Objectives:
After attending this presentation you will be able to...
Recognize why corporate documentation and training materials may lessen vulnerabilities to government investigations
Distinguish motivations of government investigators and prosecutors
Identify tactics witnesses use to lower their exposure to sanctions
Recall how government investigations begin
Instructor:
Justin Paperny
Fields of Study:
Behavioral Ethics
Major Topics:
The major topics covered in this class include:
- Ethical dilemmas
- Judicial proceedings
- Mitigation strategies
- Creating tools to help make better decisions
- Atonement and reconciliation
The audit standards state that one of the reasons auditors fail to detect fraud is that they don’t know what it looks like. Prior to the original SAS No. 82, Consideration of Fraud In A Financial Statement Audit, nowhere in any SAS was there a description of what fraud looked like. So, as they say, if you don’t know what you are looking for, you can often look right at it and not recognize it!
This presentation illustrates some of the more common indicators of fraud they most individuals would overlook unless they 1) knew what they were looking for and were 2) actually looking for it. Contrary to what the standards say about fraud being concealed, I have found that fraud is often laying on the table right in front of you; but no one has discovered it because they have no idea what the indicators of fraud are.
Speakers:
Dennis F. Dycus, CFE, CPA, CGFM
Protecting yourself from ransomware requires more than just anti-virus software. Additional technology protections are necessary. Further, business continuity, legal and regulatory, and cybersecurity insurance considerations should all be a part of your risk abatement strategy. Attend this session to determine if your current level of ransomware protection reduces your risk to an acceptable and identify ways to ensure that you are protected.
Speakers:
Thomas G. Stephens Jr., CPA.CITP, CGMA
There is always too much to do and too little time to do it all. Fortunately, if you know the right ways to manage people, projects and your time, you can get on top of everything by working smarter.
In Part 2 of this seminar we will go into more depth about how to get more done in less time, as well as how to not burnout from all the work you do. We will discuss additional methods for working smarter through technology, communication, stress reduction, and creating smart and helpful goals.
Speakers:
Jonathan Robinson, MA, MFT
Congress was EXTREMELY busy in late December 2022! During this lame-duck session, Congress was able to pass SECURE 2.0, which is essentially the original SECURE Act that was passed in late 2019. There are over 50 tax-related provisions within SECURE 2.0 which an advisor needs to be able to master. This course will provide the participant with everything that that they need to know about SECURE 2.0 so that they will be able to better serve their clients’ retirement planning needs.
**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.
Speakers:
Arthur Werner
"Transforming Strategic & Financial Management with ChatGPT: Insights for CPAs, CFOs, and Controllers" is a comprehensive 2-hour CPE course designed by Jim Lindell of Thorsten Consulting Group, Inc. This course delves into the revolutionary impact of ChatGPT on financial and strategic management, offering a blend of theoretical insights and practical applications tailored for financial professionals. Through an exploration of ChatGPT's capabilities in research, communication enhancement, benchmarking, risk analysis, and more, participants will learn how to leverage this advanced AI technology to streamline operations, enhance decision-making, and foster innovation in their practices. The course not only highlights the current applications but also provides a glimpse into the future of AI in financial management, encouraging professionals to embrace technology for competitive advantage.
Speakers:
James T. Lindell, CPA, CSP, CGMA, MBA
In today's dynamic economic landscape, staying ahead with effective fringe benefit planning is more critical than ever for both businesses and individual clients. With evolving tax laws and shifting market dynamics, understanding the intricacies of fringe benefit planning is essential to ensure financial well-being and compliance. This course offers a comprehensive overview of essential tools and techniques tailored for financial professionals, allowing them to navigate the complexities of fringe benefit planning with confidence and precision.
By attending this course, practitioners will gain invaluable insights into various planning tools and techniques essential for meeting fringe benefit planning objectives. From mastering the subtleties of employee benefit planning, including ERISA reporting and disclosure requirements, to unraveling the complexities of IRC §132 fringe benefit options, attendees will enhance their expertise to deliver superior advisory services. The curriculum also delves into the practical aspects of cafeteria plans, flexible spending accounts, group term life insurance plans, and strategies for financing retiree medical benefits, among others. With a focus on practical application and real-world scenarios, this course equips participants to tackle fringe benefit planning challenges head-on, providing them with the tools and knowledge needed to optimize benefits for both business and personal needs, now and in the future.
**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.
Speakers:
Arthur Werner
Objectives:
After attending this presentation, you will be able to...
Identify critical responsibilities for client and engagement management
Recall guidelines for better engagement budgeting and scheduling
Identify supervision and delegation techniques
Recognize best practices for wrapping up engagements on time and within budget
Instructor:
Jennifer F. Louis, CPA
Fields of Study:
Personal Development
Major Topics:
The major topics covered in this course include:
- Importance of quality control on audits
- Why engagement budgets are not used, and how to overcome the barriers to success
- Determining useful budget amounts to use as a tool
- Better engagement scheduling tips for improved efficiency
- Making sure the client is ready on the first day of the audit
- Delegating for professional development and leveraging audit hours
- Handling difficult delegation scenarios
- Better engagement wrap-up tips and techniques
Objectives:
After attending this presentation you will be able to...
Recognize real-world frauds occurring in not-for-profit entities.
Identify useful fraud prevention tools.
Educate on how real-world frauds were detected.
Instructor:
Jennifer F. Louis, CPA
Fields of Study:
Auditing (Governmental)
Major Topics:
The major topics that will be covered in this course include:
- Best practices for fraud prevention and detection.
- Common fraud schemes in nonprofit including cash misappropriation; payroll fraud; vendor fraud; falsified billings; improper use of credit cards or purchase cards; the redirection of cash and non-cash contributions; personal use of assets; the redirection of grant benefits; other grant related fraud; travel and expense reporting fraud; and much more!
Objectives:
- Competently advise clients with regard to claiming, transferring, and purchasing energy credits
Presenters:
Mike Tucker, Ph.D., LL.M., J.D., CPA
Karen Davis, EA, MBA, Ph.D.
Field of Study:
Taxes (2)
Major Topics:
- Overview of energy credits eligible for transfer or direct pay
- Pre-registration requirement
- Which taxpayers are eligible to transfer credits?
- Which types of entities may elect direct pay?
- Special rules affecting partnerships and S corporations
- Rules for transferees, including passive activity loss rules
- Who bears the risk of credit recapture?
- Tax reporting, filing deadlines, and redesigned Form 3800
Objectives:
After attending this presentation, you will be able to...
Create a slide deck using PowerPoint
Navigate within the PowerPoint software environment
Recognize best practices for content, layout, and delivery
Edit a slide deck to enhance visual appeal
Leverage built-in features to easily enhance creativity
Utilize PowerPoint to deliver a presentation
Instructor:
Chris Harper, CPA
Fields of Study:
Computer Software & Applications
Major Topics:
The major topics covered in this course include:
- Exploration of tabs within PowerPoint's ribbon
- Initial creation of a slide deck
- Using slide masters
- Utilization of external content
- SmartArt
- Alignments and layouts
- Tips and tricks for efficiency
- Best practices for effective presentation delivery
- Other creative uses for PowerPoint
According to the FBI, “white-collar crime is … synonymous with the full range of frauds committed by business and government professionals … characterized by deceit, concealment, or violation of trust …. The motivation behind these crimes is financial—to obtain or avoid losing money, property, or services or to secure a personal or business advantage.” CPAs can and should play a crucial role in preventing and detecting white-collar crime, as well as in prosecuting the perpetrators. This session will explore whether we are up to this challenge, heighten awareness regarding the CPA’s role as a front-line defender of the public interest, and assess whether we are deserving of the public trust we enjoy.
Speakers:
David L. Cotton, CPA, CFE, CGFM
Automation options abound, and in this session, you will learn how to take advantage of many personal automation tools and services. You will learn about various automation platforms, creating automation workflows, and automation tools to become more efficient.
Speakers:
Steven M. Yoss, Jr., CPA
With many technologies now ready for “prime time,” it’s exciting to see some of the options for improved productivity in CPA firms. Learn more about these new tools in this session.
Speakers:
Randolph (Randy) P. Johnston
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.
Speakers:
Melisa F. Galasso
The course will start off with a look at the Accounting Standard Updates (ASUs) issued by the FASB that will be effective in 2024 as well as those that may be great for early adoption. The course will also review year 2 issues in lease accounting including how to handle lease modifications. We'll then turn our attention from accounting to auditing where we will cover the audit standards coming down the pike including group audit and quality management.
Speakers:
Melisa F. Galasso
Financial forecasting is an important part of any successful business. It enables businesses to plan for the future and anticipate scenarios based on strategy. The controller helps forecast financials by calculating future revenue and income streams. In recent years, corporate finance has undergone many dramatic changes due to the growth of a number of high-tech tools. The responsibilities/competencies of the Financial Controller position (FC) has changed in recent years To maximize performance, Controllers must be aware of how the FC position is changing, and how they must adjust to these changes. There are many types and methods of financial forecasting. This course will review the most prevalent forecasts and relative methods being used.
Speakers:
Lynn Fountain
Every organization today is facing an onslaught of pressure to master Artificial Intelligence “AI” strategies across their enterprises. Never before have we witnessed such a steep expectation for how a “technology” can transform a business, and never before have we been expected to leverage a technology so quickly and so completely. There is no denying AI presents perhaps the opportunity of a lifetime to transform and improve operations, but to date few plans or roadmaps on how to unlock the promise of AI exist. In this class, Steve Cadigan, a globally renowned future of work expert, will present a practical plan for how you can build your own AI strategy, and how you can thrive in the AI revolution. Steve will show present a roadmap of how to build your confidence with AI to address this massive change management challenge.
Speakers:
Steve Cadigan
Navigating the challenges of estate and gift taxation can be overwhelming for practitioners, especially those lacking extensive experience in this field. In this comprehensive course, participants will undergo a practical exploration through the preparation of the Federal Forms 706 and 709 - line by line. Through hands-on instruction, attendees will gain invaluable insights into the complexities of tax compliance, equipping them with the skills and confidence needed to seamlessly integrate estate and gift tax preparation into their practice.
With a focus on practical application, this course offers participants a unique opportunity to master the preparation of crucial tax returns, enhancing their professional expertise and strengthening client service offerings. From a detailed overview of the Federal Forms 706 and 709 to insights on complying with "Portability" and navigating postmortem estate planning issues, attendees will emerge with a newfound proficiency in estate and gift tax preparation, ready to excel in their practice.
**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.
Speakers:
Arthur Werner
Objectives:
After attending the presentation you will be able to...
Determine whether a LKE can be used to defer taxes upon the sale of real property.
Know when it is appropriate to use a QI in effecting a LKE.
Define a DST and how it can be used in obtaining replacement property on a timely basis.
Become knowledgeable about ways to appropriately use the LKE structure in unusual situations.
Instructor:
Allison M. McLeod, LL.M., CPA
Fields of Study:
Taxes
Major Topics:
The major topics that will be covered in this class include:
- Like-kind exchanges have been hailed as one of the few "legal tax shelters" still available for real property investments, but it is really a result of favored tax policy.
- These relatively straight-forward concepts can help a company significantly improve cash flow by deferring its tax liability.
- These concepts will be illustrated by real-life examples that present a novel approach to like-kind exchanges as a useful and practical tax-planning idea.
Tax developments have been in the forefront of the news, and tax practitioner can find it challenging to remain up-to-date with these changes. This 8 hour program will cover tax issues relating to individuals, including new court decisions, recent IRS publications, and the latest tax legislation. The remaining time will be spent on IRS procedure and other issues. This course will provide a concise look at the hottest topics affecting every tax practitioner.
**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.
Speakers:
Allison M. McLeod, LL.M., CPA
Bears are intelligent and motivated to find food. When I left some fried chicken in my Jeep while in Gatlinburg, a bear tore a hole in the top and ate the chicken and part of my Jeep. He was just a bear being a bear. I'm responsible because I left the chicken in the Jeep and gave him the opportunity. Similarly, people are intelligent and motivated to survive. If we give them opportunity by not implementing good internal controls, they will take our assets. This session reviews the investigation and prosecution of the former director of a conference center who took advantage of lax internal controls of a joint-venture and stole thousands. She was just a fraudster being a fraudster.
Speakers:
Daniel Porter, CFE
Being consistently ethical is a challenge. Most of us have had to make tough choices. This session will discuss real world cases involving thorny ethical dilemmas and how to resolve them.
Being ethical is not the same as complying with the law and ethical issues are not always black and white. This session will review different professional ethical standards. What does integrity mean in the office? If you want to learn lessons from the best in a short time, this session is for you. Participate in engaging dialogue about how to prepare for the inevitable ethical situations. These lessons are valuable for every business leader.
Speakers:
Don Minges, MBA
Most ethics courses focus on unethical individuals and their terrible misdeeds. We don’t need another course on lessons from Enron or individuals committing fraud. Most unethical failures result from unethical individuals. Instead, this session will focus on how good people can do better, why there is no such thing as business ethics and why we only need one rule to lead ethical lives.
Speakers:
John Levy, MBA, CPA
Prior to the original SAS No. 82 on Consideration of Fraud In A Financial Statement Audit (now codified as SAS No. 122, AU 240), the word fraud never appeared in a single SAS, nor was it described anywhere. SAS No. 82 stated that auditors failed to detect fraud for two reasons: 1) They did not know what it looked like and 2) They had not been trained to look for it. Although the SASs did not provide any guidance, auditors have always been responsible for the detection of anything that would cause a material misstatement of the financial statements whether caused by error or irregularities. (They would not even say the word fraud until it appeared in SAS No. 82) The standards were replete with guidance on the detection of an error but silent on how to detect irregularities. Now auditors are required to document in every financial statement audit their process of determining the risk of financial misstatement due to fraud.
This presentation is designed to focus on frauds that were missed by the auditors and, in some cases, why it was missed. There will also be discussion as to what the auditor must do in order to improve their track record on detecting fraud. As reported on the Association of Certified Fraud Examiners Occupational Fraud 2022: A Report to the Nations, only 4% of frauds were initially discovered by the external auditor. It was reported that more frauds were discovered by accident, (5%) then was discovered by the external auditor.
Speakers:
Dennis F. Dycus, CFE, CPA, CGFM
To make more money in less time, all accountants need to learn to market themselves effectively to their clients or their firm. For better or worse, promotions and more money go to those who are the best marketers, rather than the most competent accountants. In this fascinating and fun workshop, participants will learn seven key ways to get more clients and/or promotions through the art of marketing.
Speakers:
Jonathan Robinson, MA, MFT
Most business professionals have used Excel for years, often without the benefit of any formal training. Thus, they don't know about key features in the application and, therefore, don't use them. Of course, this leads to inefficiencies and errors. Isn't it time to stop this madness? This session is for you if you're ready to become more efficient and effective with Excel! You will learn ten critical features that can help you get more work done in less time and improve your accuracy. We encourage you to make plans to join us for this session to learn the best ways of working with Excel!
Speakers:
Thomas G. Stephens Jr., CPA.CITP, CGMA
We all want to be successful and deeply fulfilled, but most of us have not learned what really leads to a life of abundance, happiness, purpose, and great relationships. In this seminar, you will learn the most effective methods for creating the life you really want. In his interviews with such people as Oprah, the Dalai Lama, Deepak Chopra, Tony Robbins, Ted Turner, and dozens of others, Jonathan has learned what really works and what does not. In this seminar you’ll learn the best personal and professional growth techniques he’s acquired over his career. Once you know these great ideas and methods, you'll be able to take your life and career to a whole new level.
Speakers:
Jonathan Robinson, MA, MFT
This is a two-part series that discuss new trends and concepts the financial controller should begin to execute in order to truly become a valued member of the senior leadership team. The rapid pace of the evolving technological landscape has promoted changes in how accountants and financial professionals focus attention on strategy and modernize their roles to leverage digital technology. There is increased demand for enhancing flexibility into finance cycles and initiating real-time reporting and insights. These are the core attributes that will assist in transforming the work that controllership function performs.
Is the financial controllership prepared to meet future business demands? The IMA® (Institute of Management Accountants) and Deloitte’s Center for Controllership aimed to better understand the current state of controllership and expectations of future demands for controllers and accounting professionals. They conducted a survey in late 2022 and identified several trends. The survey takes a look at how prepared controllership is to meet future business demands. It also highlights some insights for leaders to consider that may increase their preparedness. It also identified areas of additional insight and questions to answer on the controllership transformation journey.
In this segment one, we go through numerous concepts in detail and the remaining concepts will be covered in segment two.
Speakers:
Lynn Fountain
You only have one chance to make a good first impression. In the fast paced world we live in, being able to create immediate rapport and a sense of trust with people is more important than ever. Fortunately, this is an easily learnable skill that can serve you in both business and in life. People who can master the one minute relationship end up making more money, being better liked, and enjoying their clients more.
Speakers:
Jonathan Robinson, MA, MFT
Objectives:
- Understand the new distribution options for beneficiaries, as clarified by the proposed RMD regulations for SECURE Act 1.0
- Communicate to clients new opportunities for participants and beneficiaries to avoid excise tax and costly penalties
- Talk to clients about implementing unique tax-saving opportunities for spouses and other eligible designated beneficiaries
- Be well-versed in other recent developments that affect IRAs and employer plans
Presenters:
Denise Appleby, MJ, APA, CISP, CRPS, CRC
Field of Study:
Taxes (2)
Major Topics:
- 529 to Roth: who, what, when, and how
- SECURE Act 1.0 and the 10-year rule
- Roth IRA beneficiary options
- Where the stretch IRA really ends
- The new limitations for spouse IRA beneficiaries
- The new spouse options for spouse beneficiaries
- New RMD rules for Roth 401(k)s
- Overriding the 10-year rule for an eligible designated beneficiary
- How the age of death affects beneficiary options
- The new early distribution penalty exceptions
- Rollovers vs. transfers for spouse beneficiaries
- Qualified charitable distributions (QCDs) for owners and beneficiaries
- The “at least as rapidly” (ALAR) rule
- New reduced rate for excess accumulation penalty on RMD failures
- How to avoid unlimited accrual of the 6% excise tax
- How to avoid unlimited accrual of the 25% excise tax
- Clarifying the definition of disability for an exception to the 10% additional tax
- The new starting ages for RMDs
- Designated vs. eligible designated beneficiaries and their options
- Catch-up contributions for ages 50 and over
- Catch-up contributions for ages 60 to 63
- When the 60-day deadline is missed
- When the one-per-year rollover limit is about to be broken
- Retaining qualifications for exceptions to the 10% additional tax
Objectives:
After attending this presentation, you will be able to...
Identify tasks employers should complete related to year-end payroll processing
Recognize common mistakes employers make and ways to mitigate opportunities for error
Recall wage rate and limits for 2024
Recognize current issues affecting payroll
Identify best practices for payroll year-end
Instructor:
Elizabeth Bystrom, CPA
Fields of Study:
Taxes
Major Topics:
The major topics covered in this class include:
- Year-end tasks an employer should consider with regards to payroll
- Bonus runs & fringe benefit reporting
- Compliance reporting & W-2 reconciliations
- Updates to payroll wage rates & limits
- Current issues affecting payroll
- Best practices for not only year-end, but year-round compliance
Objectives:
After attending this presentation, you will be able to...
Identify circumstances requiring audit report modifications and explanatory paragraphs
Determine the importance of applying general audit procedures to identify relevant footnote disclosures
Distinguish how to improve evaluating disclosures for completeness and understandability
Instructor:
Jennifer F. Louis, CPA
Fields of Study:
Auditing
Major Topics:
The major topics covered in this course include:
- Common reasons for modifying audit opinions
- Emphasis-of-matter or other-matter explanatory paragraphs
- General audit procedures to identify relevant transactions and events impacting financial statement presentation and disclosure
- Drafting relevant general footnotes, such as related party transactions, subsequent events, loss contingencies, and more
- Improving the footnote drafting process
The AICPA has determined than 1 in 10 firms are not compliant with the risk assessment standards. This course will discuss how to properly identify risks and assess risks under AU-C 315. We will then review how to respond to identified risks under AU-C 330. The course will focus on the inherent risk model. We will also review common deficiencies and how a proper risk assessment can drive a more efficient and effective audit.
Speakers:
Melisa F. Galasso
Much has been written and said about Artificial Intelligence (AI). But for many professionals, AI remains an enigma because they do not know how to get started using tools such as Bard, ChatGPT, and Copilot. If that describes your situation, relax because help is here!
Participate in K2’s Getting Started With Artificial Intelligence to learn to use today’s AI tools. This session will teach you how to access and use multiple popular AI tools to improve efficiency and productivity. If you are starting with AI, this is one session you cannot miss!
Speakers:
Thomas G. Stephens Jr., CPA.CITP, CGMA
In the world of work today, nothing is more critical than Culture. If people are your competitive advantage, then culture is the best way to help your people realize a great destination. While many leaders and companies talk a lot about culture, few take the time to really plan, build, and invest in a great culture. Today, the world of work could not be more challenging, and the changes that we are seeing in the workforce, such as the rise of remote workers and increasing turnover, are adding to the complexity. Now more than ever, Culture must become your competitive advantage. In this course, you will learn about the key macro changes in the workforce and what some leading companies and leaders are doing to create amazing cultures and high-performing organizations. From LinkedIn to Patagonia to Eventbrite, you will learn from some top organizations ow they have successfully leveraged culture. You will learn what Culture is and can be, and you will learn what culture is not. As you set sail in 2024 and beyond as a leader, you will benefit from this class and learn how to make culture your competitive advantage. Your teacher for the class is Steve Cadigan, whom many credit for being the architect of LinkedIn's world-class and groundbreaking culture.
Speakers:
Steve Cadigan
This course explores actions accounting and finance professionals can take to create and grow their client relationships. This webinar provides actionable insights on how to engage new and old clients alike. Strained client relationships can harm both the client and the firm’s profitability. Yet automation, for example, allows some firms to remain more engaged while others miss the mark. There is a science underlying client retention that involves understanding the client journey, ensuring consistent client interactions, and equipping employees with the tools needed to satisfy client needs. Understanding these skills should help you protect the relationships that sustain your business.
Objectives:
- Create and implement a client retention strategy
- Create content to educate clients
- Track customer retention metrics
- Leverage employee engagement with clients
- Map your customer journey
- Understand the role of technology in improving client retention
Presenters:
Jason Cornell, Esq.
Field of Study:
Business Management and Organization (1), Communications and Marketing (1)
Major Topics:
- Managing client expectations
- How automation improves client engagement
- Understanding the role of feedback systems
- Seeking referrals
- Building client loyalty
- Customer retention marketing
- Expanding services offered to clients
- Knowing when it is appropriate to enter new markets
Objectives:
- Advise clients regarding the latest information on estate planning and administration
Presenters:
Mike Tucker, Ph.D., LL.M., J.D., CPA
William Colwell
Edward Renn, Esq.
Lance Weiss, CPA, CVA
Field of Study:
Taxes (3)
Major Topics:
- The federal transfer tax exemption for 2023 and 2024
- What constitutes a valid will
- Common trust vehicles often used to safeguard assets
- Consequences of intestacy
- How to transfer property outside of a will
- Legal treatment of marital property
- Transfer of IRAs and retirement plans
- Probate generally and probate for property held outside of the state of decedent’s residence
- When an estate tax return should be filed
- Portability of the Deceased Spousal Unused Exclusion (DSUE) amount
Objectives:
After attending this presentation you will be able to...
Identify at least 10 technological, business and social trends driving ESG adoption
Recognize at least five leading trends in the current ESG landscape
Recall at least 10 key considerations when operationalizing ESG and shifting from theory to practice
Point out at least 10 leading case studies of ESG reporting
Distinguish at least five ways practitioners can prepare for ESG success
Instructor:
Garrett Wasny, MA, CMC, CITP/FIBP
Fields of Study:
Regulatory Ethics
Major Topics:
The major topics that will be covered in this class include:
- What is ESG?
- Key Technology, Economic and Social Drivers of ESG
- ESG Current Landscape
- Issues in Shifting from Theory to Practice
- COP26: Implications for the Accounting Profession
- Technical Examples of ESG Reporting
- The "S" in ESG: Social Metrics
- The "G" in ESG: Governance Ethics
- ESG as an Emerging Client Advisory Service
- ESG Reporting Best Practices
- ESG and Blockchain
- Leading ESG Reporting Frameworks
- ESG Certifications
- Prominent ESG Software and Calculators
- ESG Starter Strategy
Two conmen used lies and falsified documents to convince the State of Tennessee to give them a $3,000,000 economic development grant to create 1,000 jobs by purchasing and rehabilitating a vacant factory in rural Tennessee. Instead, they spent most of the money on an extravagant lifestyle and invested over $1M in a scheme to defraud the U.S. Federal Emergency Management Agency (FEMA) out of over $30,000,000 pursuant to a contract to provide the tarps for areas such as Puerto Rico, affected by hurricanes. This session provides a detailed case study of how the investigators accumulated, organized, and analyzed hundreds of documents, identified the falsifications and misrepresentations, conducted multiple interviews, and ultimately convicted the conmen. This case study provides multiple takeaways for detecting and investigating grant fraud, which is especially relevant in light of the numerous federal stimulus programs in recent years.
Speakers:
Daniel Porter, CFE
Objectives:
After attending this presentation you will be able to...
Realize the complex issues involved with change and risk management, so we can take advantage of the never-ending changes that occur daily in today's world.
Instructor:
Don Minges, MBA
Fields of Study:
Business Management & Organization
Major Topics:
The major topics that will be covered in this class include:
- Examples of how the rate of change has morphed over time
- Examples of the many changes in accounting
- How to enhance your adaptability so you can thrive in a world of change
Imagine being able to see into the future with confidence. The ability to be a great forecaster is not innate but learned. By examining great forecasters, we can learn to improve our ability to predict the future. We will examine best practices and current research to improve our ability to predict events that will affect our business.
Speakers:
John Levy, MBA, CPA
This session describes a state agency's quality review of a not-for-profit organization's A-133 Single Audit. The case study describes the organization audited, its federally- and state-funded programs, and the CPA firm retained to do the audit. Various anomalies in the financial statements alerted state officials to potential problems, and a detailed quality review followed. Find out how the entity turned hundreds of thousands of dollars in bank overdrafts into hundreds of thousands of dollars of cash on its balance sheet. Explore other “creative” ways to deal with fixed assets, accounts receivable, and related-party transactions. Were the auditors just sloppy, ignorant, negligent? Or were they active participants in producing fraudulent financial statements? You be the judge.
Speakers:
David L. Cotton, CPA, CFE, CGFM
This is a two-part series that discuss new trends and concepts the financial controller should begin to execute in order to truly become a valued member of the senior leadership team.
The rapid pace of the evolving technological landscape has promoted changes in how accountants and financial professionals focus attention on strategy and modernize their roles to leverage digital technology. There is increased demand for enhancing flexibility into finance cycles and initiating real-time reporting and insights. These are the core attributes that will assist in transforming the work that controllership function performs. Is the financial controllership prepared to meet future business demands? The IMA® (Institute of Management Accountants) and Deloitte’s Center for Controllership aimed to better understand the current state of controllership and expectations of future demands for controllers and accounting professionals. They conducted a survey in late 2022 and identified several trends. The survey takes a look at how prepared controllership is to meet future business demands. It also highlights some insights for leaders to consider that may increase their preparedness. It also identified areas of additional insight and questions to answer on the controllership transformation journey. In this segment, we will go through numerous concepts in detail.
Speakers:
Lynn Fountain
U.S. Department of Treasury’s Financial Crimes Enforcement Network (FinCEN) imposed a new reporting requirement that went into effect on January 1, 2024. Millions of businesses may have to file a Beneficial Ownership Information (BOI) Report. In a surprise turn of events, the Federal District Court from the Northern District of Alabama ruled on March 1, 2024 in National Small Business United v. Yellen (“NSB”) that the CTA is unconstitutional. This course will discuss the CTA’s provisions and the court’s decision in NSB. Also covered will be future implications for business entities and steps to consider given the recent ruling.
We will also discuss recent proposed rulemaking by FinCen with respect to nonfinanced purchases of residential real estate and gratuitous transfers so that businesses can prepare for any additional reporting burdens that might arise.
**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.
Speakers:
Allison M. McLeod, LL.M., CPA
Ethics and professional skepticism are a cornerstone of public accounting. This course will review the Code of Ethics for Professional Accountants that practitioners must adhere to and will outline the pressures, opportunities, and rationalizations that lead to instances of fraud. In addition, this class will walk through some interactive examples to illustrate various scenarios of noncompliance during engagements.
PLEASE Note-this course includes only 1 hour of Ethics credit.
Speakers:
Jaclyn Veno, CPA
Power Query and Power BI offer great opportunities for accessing your data and making it more useful in reporting scenarios. Learn how to benefit from these tools in this session.
Speakers:
Thomas G. Stephens Jr., CPA.CITP, CGMA
Based on an AICPA Enhancing Audit Quality study, 23% of all single audits subject to enhanced oversight were materially non-conforming with professional standards due to failure to properly test controls over compliance.
This course will provide an overview of internal controls over compliance specifically related to Single Audits. We will discuss how to apply the concept of internal controls to various compliance requirements. Additionally, a common finding in the audits of governmental entities receiving federal grants is misidentifying controls and mistaking compliance for a control. That's why this course will also focus on identifying compliance versus controls over compliance.
Speakers:
Melisa F. Galasso
This course corresponds to our Controllership series.
Within this course, we specifically address the Controllers role and pro-active potentials in organization Strategic and Annual Planning. 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 add strategic value to their organizations. Controllers are essential to the day-to-day accounting for organizations. Yet, the role is not often readily understood. In today’s world of acronyms such as CFO, CEO, COO, CAO, etc. the Controller function may get lost in the shuffle. However, they are a critical group of professionals who ensure the adequacy and transparency of accounting and financial reporting information. When it comes to the task of strategic planning, many feel this role is primarily the responsibility of the executive team and board. However, in this course, we delve into the various steps of the strategic plan and explore where the Controller can add strategic value through providing functional input and insight.
Strategic planning is a process used to identify goals, the strategies necessary to accomplish those goals, and the internal performance management system that will be used to monitor and evaluate progress.
Speakers:
Lynn Fountain
The AICPA has determined that one in ten audit firms are not compliant with the risk assessment standards. This course will discuss how to properly identify risks and assess risk under AU-C 315. We will then review how to respond to identified risks under AU-C 330. The course will focus on the audit risk model and cover both inherent risk and internal controls. We review common deficiencies and how a proper risk assessment drives a more efficient and effective audit.
Speakers:
Melisa F. Galasso
The ability to create and ask good questions as well as the ability to know when someone is being deceptive are important skills for managers, auditors, and investigators. This session will improve your interview techniques and your lie detection abilities. Multiple videos from various movies, TV shows, and public figures showcasing the behaviors of liars are included.
Speakers:
Daniel Porter, CFE
In this course, you'll learn why being able to do public speaking well is a major advantage in becoming successful in your career. You'll learn how to write a good talk, how to present it well, and how to use your new found ability to get more clients and/or a promotion. In addition, you'll learn how to overcome your nervousness, and how to overcome stress in less than a minute.
Speakers:
Jonathan Robinson, MA, MFT
Objectives:
After attending this presentation you will be able to...
Explore numerous practice situations occasioned by the world in crisis and relate them to various ethical authorities
Instructor:
Steven C. Dilley, CPA, JD, PhD
Fields of Study:
Regulatory Ethics
Major Topics:
The major topics covered in this class include:
- "Tales from the Front" - practice issues CPAs are dealing with in these extraordinary times
- Review of AICPA Code of Professional Conduct
- Review of IRS Circular 230
- Review of client tax return disclosure rules (Sec. 6103)
- Crisis impacts on engagement letters, contingent fees, independence, consulting services, attest and non-attest services, billing, and collections
Your home is now the digital center of your world, and even if you go to an office every day, you have more options to help you manage everything from shopping lists to email accounts. Unfortunately, many new devices your family connects to your WiFi can create security risks and may make remote work and school less secure. For example, tracking devices and services can help parents monitor children and seniors, but outsiders can use the same tools to stalk their loved ones digitally. This session will help you learn about devices, services, and app suites for families, share files, organize photos, manage passwords, and keep your home secure. Attend this breakout and learn about innovative new tools to help you stay safe and make the most of your time away from the office.
Speakers:
Brian F. Tankersley, CPA.CITP, CGMA
Network forensics - defined as the investigation of network traffic patterns and data captured in transit between computing devices - can provide insight into the source and extent of an attack. It is used in forensic accounting and with the expansion of information technology it has become a growing field.
Network forensics is a relatively new field of forensic science. Computing has become network centric. Data is now available outside of disk-based digital evidence. Network forensics can be performed as a standalone investigation or alongside a computer forensics analysis. When used alongside a computer forensic analysis it is used to reveal links between digital devices or reconstruct how a crime was committed.
Network investigations deal with volatile and dynamic information and is a sub-branch of digital forensics. It relates to the monitoring and analysis of computer network traffic for information gathering, legal evidence, or intrusion detection. This course is a complement to our other courses in the series on becoming a forensic accountant.
Speakers:
Lynn Fountain
The well-informed tax practitioner will want to attend this two hour program in order to stay current on recent updates on partnership tax! Content includes recent court decisions on partnership tax issues as well as current updates to the new Forms K-2 and K-3.
**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.
Speakers:
Allison M. McLeod, LL.M., CPA
Objectives:
After attending this course, you will be able to...
Identify behavioral ethics and how our behaviors impact the world around us.
Recognize what is meant by professionalism and its relationship to ethics.
Recall benefits and obstacles to Compassion.
Identify causes of bad gossip and ways to minimize impact in the workplace.
Recognize the importance of gratitude in our daily lives at work and at home.
Instructor:
Robbie Glantz
Fields of Study:
Behavioral Ethics
Major Topics:
The major topics covered in this course include:
- Overview of Virtue Ethics and the Common Good
- Professionalism
- The Virtue of Compassion
- Gossip in the Workplace
- Gratitude
Most professionals routinely use Word, Outlook, and PowerPoint, but many are self-taught and, as a result, have not been exposed to the best features of these three applications. Consequently, they often use “brute force,” inefficient means when working with these three components of Microsoft Office. If that describes you, ensure you carve time out of your schedule to participate in this fourhour session. In it, you will learn how to work much more efficiently when using these tools to get better results in less time.
Speakers:
Thomas G. Stephens Jr., CPA.CITP, CGMA
On the financial front, the course covers the 9 ASUs issued in 2023, including ASUs covering crypto assets and leases for common control entities. In addition to a financial accounting update, the course will discuss what you will need to do differently as you adopt new audit standards 142–149 over the next few years, including a detailed review of the audit requirements under SAS 142. The course will also cover the key changes related to SSARS No. 25. Finally, the course reviews the AICPA’s quality management project.
In summary, the course is your go-to source for all things A&A and will prepare you for your upcoming engagements throughout the rest of the year.
Objectives:
- Review and apply recently issued and proposed FASB and AICPA pronouncements
- Review and apply guidance within ASC 842, Leases
- Understand SAS 142 and SAS 145
- Recall and apply AICPA quality management standards (SQMS 1, SQMS 2, and SQMS 3)
- Be familiar with other important A&A practice matters you should be aware of
- Utilize hands-on examples and illustrations to increase your overall understanding and application of the material
Presenters:
Jason Carney, CPA, PMP, CISA
Field of Study:
Accounting (4), Auditing (4)
Major Topics:
- Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB’s Technical Agenda
- Leases – Topic 842
- Recently issued ASUs covering common control leases, crypto assets (e.g., cryptocurrency), and income tax disclosures
- ASC 326: CECL
- Review of SAS 142 – Focus on Audit Evidence
- Recently issued SASs and other AICPA activity
- SSARS No. 25 and other recently issued SSARS
- Detailed review of SAS 145
- Other important A&A practice matters
In summary, this course is the place to be to enhance your accounting for income taxes IQ.
Objectives:
- Identify and calculate the deferred tax asset or liability for an entity
- Determine when and how to report uncertain tax positions
- Calculate and report the components of income tax expense
- Develop appropriate disclosures
- Comprehend recent and proposed changes to accounting guidance for income taxes
Presenters:
Jason Carney, CPA, PMP, CISA
Field of Study:
Accounting (2), Auditing (2)
Major Topics:
- The sources of deferred tax assets and liabilities
- Calculating the deferred tax asset or liability
- Reporting income-tax expense and balance sheet items
- CARES Act accounting implications
- Defining, analyzing, and reporting uncertain tax positions
- Classification of deferred tax assets and liabilities
- Disclosure requirements
- Recent and proposed changes to the accounting and disclosure requirements for income taxes
Objectives:
After attending this presentation you will be able to...
Determine what the legal and procedural requirements for levy are.
Distinguish between legal attachment to property.
Identify common levy errors.
Employ levy mitigation strategies.
Appeal an active levy.
Instructor:
Billy L. Fauller, III, EA, CTRS, NTPI
Fields of Study:
Taxes
Major Topics:
The major topics covered in this course include:
- Learning the pre-levy notice requirements.
- Knowing what the levy exemptions are.
- Proposing levy alternatives.
- Understanding the difference between wrongful levy versus erroneous levy.
- Knowing how to employ levy mitigation techniques.
Objectives:
After attending this presentation you will be able to...
Apply the power of Adobe Acrobat DC to your work with PDF files
Determine the best approach to accomplish a task with your PDFs using Acrobat DC
Employ time-saving techniques and more productivity
Instructor:
John H. Higgins, CPA.CITP
Fields of Study:
Computer Software & Applications
Major Topics:
The major topics that will be covered in this class include:
- Navigating Adobe Acrobat DC
- Creating PDF files from other applications
- Organize PDF files and pages within a PDF
- Using the annotation tools to review and markup PDF files
- Preparing your PDF for printing
- Creating links to pages, files and websites
- Securing your PDF files
- Searching PDF files
- Creating fillable forms
- Adobe Acrobat integration with Office 365
Objectives:
After attending this presentation you will be able to...
Recognize the value proposition for deploying the OneDrive Sync app
Identify all the steps necessary to setup the Sync app properly
Instructor:
John Higgins, CPA.CITP
Fields of Study:
Computer Software & Applications
Major Topics:
The major topics covered in this course include:
- Overview of the OneDrive Sync app functionality
- Step-by-step review and demonstration of how to deploy this app
- Installing the Sync app on your local devices
- Configuring the files and folders to synchronize toy your local device
- Manage the locally stored files
- Best practice tips for using the Sync app and avoiding common mistakes
Objectives:
After attending this session you will be able to...
Distinguish key internal control concepts, including the four types of internal control: preventive, detective, deterrent and compensating
Identify ways to create strong internal controls
Identify reasons that control measures are required, such as to deter fraud or reduce operational inefficiencies
Determine why the control environment is important as implementation efforts are ongoing
Apply COSO Framework concepts to three segments of an organization's technology infrastructure that must be controlled.
Instructor:
Karl Egnatoff, CPA.CITP
Fields of Study:
Accounting
Major Topics:
The major topics covered in this course include:
- Underlying concepts of internal control
- Defining where and why controls, policies and procedures are needed
- Legacy control measures that are still important for businesses today
- Creating control measures that address the use and protection of technology
Non-fungible Tokens (NFTs), unique, identifiable digital assets based on blockchain technologies, have become a fast-growing industry. This course will provide a background on how NFTs came into the mainstream marketplace. These materials will assist the practitioner to understand the tax implications of the creation, purchase and sale of these assets.
**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.
Speakers:
Allison M. McLeod, LL.M., CPA
Join us for a discussion on what has changed in 2024 for the CTA. This course covers the latest on the Corporate Transparency Act (CTA). We will discuss the new filing timelines, including the recent extension, and will make sense of the broadened definition of beneficial owner. We will also discuss the ruling in Alabama that has changed things.
By the end of this, you’ll have the know-how to craft solid compliance plans that don't just check boxes but work seamlessly in the real world. Expect to leave armed with concrete tips for keeping your clients while staying away from any fines. Make sure you are up-to-date with the newest financial regulations.
**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.
Speakers:
Arthur Werner
Objectives:
After attending this presentation you will be able to...
Select features from the Excel interface that will help you create spreadsheets
Recognize efficient ways to add data to your spreadsheets
Identify ways to create better formulas
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
Major Topics:
The major topics that will be covered in this class include:
- Review of the Excel interface
- Basic data entry tasks using the fill command, range selection and copy & paste
- Basics to creating formulas (absolute/relative reference, auto-computer, functions)
Each topic and each day stand on its own. If you are not sure about making a multi-day commitment, sign up for just a single day. We think you will come back for more!
Speakers:
Bob Mims, CPA
Rob Berry, CPA
Quality management will have a big impact on CPA firms. This course will cover both SQMS 1 and 2 as well as the related engagement level standards (SAS 146 and SSARS 26). The new standards will require a risk-based approach to quality management as well as the documentation of an information & communication process. This two hour class will provide a deep dive into what you need to know to start your implementation process!
Speakers:
Melisa F. Galasso
This course will start with a review of the impact of the 2024 Compliance Supplement on Single Audits as well as the changes to the Uniform Guidance. We will also review common audit deficiencies found in Single Audits.
Speakers:
Melisa F. Galasso
This comprehensive training is designed to get the accountant up to speed quickly with the different types of individual retirement accounts (IRAs). The cornerstone of the course is an in-depth coverage of the contribution and distribution rules to the Traditional, Roth, Simplified Employee Pension (SEP) and Savings Incentive Match Plan for Employees (SIMPLE) IRAs. The course will also discuss the basics of the health savings account (HSA) as well as any newly enacted tax legislation related to IRAs.
**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
Speakers:
J. Patrick Garverick, CPA, MT, CFP®
With the increasing complexity and ever-changing nature of tax laws and issues, today’s accountant needs a partnership/LLC course focusing on the hottest tax topics and most frequently encountered issues. This case driven course will deal with both partnership/LLC and partner/member developments addressing the most common, yet complex Federal partnership/LLC issues and problems.
**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
Speakers:
J. Patrick Garverick, CPA, MT, CFP®
Client relationships, like any relationship, can be challenging to manage. Miscommunication, differing work styles, and unrealistic expectations are some of the challenges accounting and finance professionals routinely encounter. However, when accounting clients and members of your team are on the same page, client loyalty and profitability improve while conflict is minimized. This webinar explores proven strategies to improve relationships between accounting and finance professionals and their clients.
Objectives:
- Identify and manage client risks and expectations
- Develop strategies for boosting client satisfaction and loyalty
- Understand client management best practices
- Develop practical skills to build stronger client relationships and improve client satisfaction
- Leverage technology to enhance your client service capabilities
- Discover strategies to optimize client retention and drive growth in your practice
Presenters:
Jason Cornell, Esq.
Field of Study:
Business Management and Organization (2)
Major Topics:
- The evolving landscape of client expectations in the accounting profession
- Building strong and lasting client relationships through effective communication, empathy, and proactive service
- Implementing efficient client onboarding and engagement processes
- Leveraging technology to streamline communication, enhance collaboration, and deliver personalized service
- Effectively resolving client concerns and complaints
- Utilizing client feedback to continually improve your practice
In the ever-evolving landscape of business technology, it is about having the right tools and optimizing for efficiency and cost- effectiveness. K2's Optimizing Your Tech Stack for Efficiency and Cost-Effectiveness is designed for professionals seeking to balance functionality with financial prudence. This session delves into strategies for streamlining your technology stack without sacrificing performance. We will guide you through assessing your current tech tools, identifying redundancies, and exploring less expensive yet effective alternatives. You will learn techniques to evaluate the total cost of ownership of tech tools and make informed decisions to avoid overspending. This course is necessary for professionals seeking the most value from their technology investments.
Speakers:
Randolph (Randy) P. Johnston
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Objectives:
After attending this presentation, you will be able to...
Apply array formulas and functions in Excel to solve complex data analysis problems, enhancing the efficiency and accuracy of calculations.
Differentiate between regular and array formulas, and determine when to use each for optimal data management and processing in various scenarios.
Analyze and select the most appropriate array functions and constants for specific tasks, improving the effectiveness of data manipulation and presentation in Excel
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
Major Topics:
The major topics that will be covered in this course include:
- Introduction to Array Formulas: This segment establishes the foundation by differentiating array formulas from regular Excel formulas and explaining their significance.
- Using Array Formulas: This section focuses on the practical application of array formulas, teaching participants how to effectively implement and utilize these formulas in a variety of common Excel tasks and scenarios.
- Dynamic Arrays and Spill Functions: This part covers the utilization of dynamic arrays and spill functions, highlighting their role in modern Excel data handling.
- Advanced Array Functions: Participants will delve into complex functions such as SUMPRODUCT, UNIQUE, SORT, and FILTER, focusing on multi-condition summing and data management.
- Using Array Constants: This section teaches how simplify the use of static values called Array Constants
Every business needs capital, and capital has a cost. Providers of debt and equity demand a return and the combination is the cost of capital for the business. This session discusses how to calculate the cost of capital, how to use it to make superior business decisions every day and some common ways organizations misuse this number.
Who should understand your organization’s cost of capital? Even if you are not yet the CFO, you need to thoroughly understand the cost of capital and its use. The cost of capital allows managers to, “Get the biggest bang for the buck.” If you want to enhance your corporate finance skills, this session is for you.
Speakers:
Don Minges, MBA
Objectives:
After attending this presentation, you will be able to...
Determine your natural reactions to conflict
Identify when you are entering conflict
Use strategies to de-escalate conflict before it is too late
Choose to engage with colleagues and clients to turn conflict into innovation
Instructor:
Julie G. Holunga, MBA, CPCC, ACC and Stephanie Wachman
Fields of Study:
Personal Development
Major Topics:
Major topics covered in this course include:
- Levels of conflict
- Strategies to de-escalate conflict
- Distinction between miscommunication and conflict
- Responses to conflict
- Tactics to address, rather than avoid, conflict
Speakers:
Don Minges, MBA
Richard A. Karwic, MBA
Objectives:
After attending this presentation, you will be able to...
Identify critical elements of effective and efficient audits
Determine how to use creative problem solving to enhance engagement management and client service
Identify client service and business development roles
Apply important traits to demonstrate when transitioning to being a firm leader
Instructor:
Jennifer F. Louis, CPA
Fields of Study:
Personal Development
Major Topics:
- Improving a firm's financial results
- Improving effective and efficient audits
- Transforming the audit through creative thinking
- Managing change for positive outcomes
- Retaining client through ensuring exceptional service
- Developing other professional through mentoring, counseling, and delegation
Objectives:
After attending this presentation, you will be able to...
Indicate how different stakeholders utilize financial statements
Recognize how flexible budgeting may be used by CFOs and Controllers
Recall how time series analysis and common size financial statements are used in trend analysis
Calculate liquidity, leverage, and profitability ratios
Identify the uses and limitations of ratio analysis
Instructor:
David Peters
Fields of Study:
Finance
Major Topics:
The major topics that will be covered in this class include:
- Purpose of Financial Statement Analysis
- Comparing Actuals vs. Expectations & Benchmarking
- Case Studies 1 & 2
- Ratio Analysis
- Case Study 3
- Analysis of Statement of Cash Flows
- Case Studies 4 & 5
- Other Uses of Ratios
Objectives:
After attending this presentation, you will be able to...
Gain an understanding of who should be considered and consulted prior to undertaking work in the cannabis sector
Develop a checklist of considerations for firms choosing to offer services within the cannabis sector
Learn where to find resources to assist in evaluating work opportunities
Instructor:
Ronald L Seigneur, CPA/ABV, ASA, CVA
Fields of Study:
Regulatory Ethics
Major Topics:
The major topics covered in this class include:
- Framework for assessing the propriety of offering services within the state legal, regulated cannabis industry
- Assist in identifying key stakeholders to be considered in conjunction to providing cannabis industry services, including:
- partners
- staff
- clients
- Banking relationships
- Malpractice insurance
Objectives:
After attending this presentation participants will...
Understand how whistle-blowing incentives influence employee decisions.
Identify how workplace pressures can threaten the viability of a business.
Show the importance of leadership buy-in on complying with laws and regulations.
Describe how corporate policies influence risk levels.
Explain the relationship between business decisions and potential prosecution.
Instructor:
Justin Paperny
Fields of Study:
Behavioral Ethics
Major Topics:
The major topics that will be covered in this class include:
- Government incentives to turn professionals into informants.
- What influences a fraudulent culture in a professional environment?
- How misleading investigators can lead to federal prison.
- Influence of pressures and crime.
- C-Suite influences and leadership
There are multiple facets to ethical choices, including should you use your ‘head’ or your ‘heart’? What are the pros and the cons? How can we balance these opposing views?
This seminar outlines the value of; trust, courage, fairness, sensitivity, persistence, honesty and gracefulness – to help us make better ethical decisions.
Speakers:
Don Minges, MBA
Bob Mims, CPA
Speakers:
Don Minges, MBA
John Levy, MBA, CPA
CPAs in public practice are required to maintain independence. In this course, we will discuss concepts associated with independence and review the rules from the AICPA Code of Professional Conduct with a focus on their practical application.
We will also review the recently issued ethics interpretations from the Professional Ethics Executive Committee (PEEC), which impact independence, and discuss practical methods of implementation.
Speakers:
Melisa F. Galasso
This course will start with the Accounting Standard Updates effective in 2024 for public entities, private entities, and nonprofits. We'll then switch our attention to the items coming down the pike, including a look at the projects identified by the FASB's Invitation to Comment: Agenda Consultation. We'll also review year 2 considerations for leases including modification accounting. Then we will switch gears, switching to the audit side of the house. We'll review the impact of the changes to auditing group audits as well as the status of the AICPA's quality management project management. This course will keep auditors up to date on the work of the ASB.
Speakers:
Melisa F. Galasso
In forensic accounting, interviewing is used to obtain important information from witnesses and suspects. An important aspect is the ability of investigators to obtain accurate and reliable information from victims, witnesses and the suspects or any interviewee. The interview process is an essential part of information gathering for any investigation. The importance of improving the quality of the interviewing with the potential for visual recording of all interviews should be placed high on the agenda of all organizations across the globe. A properly conducted forensic interview can result in an extreme benefit regarding collection of information. The interviewer’s role is to develop a full understanding of the facts.
There is a distinct difference between a forensic interview and a criminal interrogation. Typically, forensic auditors will not be involved in interrogations. The Canadian or U.S. forensic accounting profession does not have a standardized interview model to truly equip its professionals with the interview tools required to elicit confessions ethically. Majority of their skills are developed through experience, and not through a standardized model of training. This session focuses on various interview concepts and methods.
Speakers:
Lynn Fountain
Objectives:
After attending this presentation, you will be able to:
Understand that ethics is more than just behavior
Apply AICPA requirements and resources related to ethics
Apply the AICPA framework to case studies
Consider the role of bias when facing ethical decisions
Instructor:
Keely Gohl, CPA, CGMA
Fields of Study:
Behavioral Ethics
Major Topics:
The major topics that will be covered in this class include:
- Understanding ethics
- Available tools to aid in ethical decision making
- The role of bias in making ethical decisions
- Application through case studies
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Objectives:
After attending this presentation, you will be able to...
Identify Key Features: After completing this course, participants will be able to identify and describe the key features and capabilities of Gemini AI, including its multimodal functions and integration into Google products.
Utilize AI Tools: Participants will be able to utilize Gemini AI tools within Google products such as Gmail, Docs, Sheets, and Slides to enhance productivity and efficiency in accounting tasks.
Apply AI in Accounting: Participants will learn to apply Gemini AI to automate routine accounting tasks, such as generating financial reports, creating data visualizations, and performing data analysis.
Evaluate AI Integration: Participants will be able to evaluate the integration of AI technologies in their accounting workflows and assess the potential benefits and challenges.
Recall the ethical considerations and implications of using AI in accounting, ensuring compliance with professional standards and regulations.
Improve Decision-Making: Participants will learn to leverage AI-generated insights to support strategic decision-making processes in financial management and accounting.
Stay Current with AI Trends: Participants will be able to stay current with emerging trends and advancements in AI technology relevant to the accounting profession, ensuring continuous professional development.
Instructor:
Garrett Wasny, MA, CMC, CITP/FIBP
Fields of Study:
Information Technology
Major Topics:
The major topics that will be covered in this course include:
- Google Gemini Quick Start
- Gemini Standalone Chatbot
- Mobile App
- Gemini integration with:
- Workspace
- Gmail
- Docs
- Sheets
- Slides
- User Tips
For many business professionals, accessing and managing data in Excel is one of the biggest stumbling blocks when creating reports and analyses. Common practices include far too many manual processes and formulas, including never-ending manual processes needed to update your data and related reports.
Make plans now to join us in this session to learn best practices for accessing and managing data using Excel. In this session, you will learn how you can use Power Query and other Excel tools to quickly access and manipulate your data and generate reports in record time! This is a “must-see” session for any business professional working with Excel!
Speakers:
Thomas G. Stephens Jr., CPA.CITP, CGMA
This is the beginning of a series that will cover major aspects of the Controllership function. Controllers are essential to the day-to-day accounting for organizations. Yet, the role is not often readily understood. In today’s world of acronyms such as CFO, CEO, COO, CAO, etc., the Controller function may get lost in the shuffle. However, they are a critical group of professionals who ensure the adequacy and transparency of accounting and financial reporting information.
A Controller is an individual who has responsibility for all accounting-related activities including high-level accounting, managerial counting, and finance activities within a company. The duties of a Controller include assisting with the preparation of the operating budgets, overseeing financial reporting, and performing essential duties relating to payroll. However, in today’s evolving world, the Controller function can provide much more in-depth value to their organizations. This series is dedicated to exploring the traditional Controller role and stepping out of the box to identify areas where the Controller can add strategic value to their organizations.
In this first course we focus on the typical Controller function and begin to identify ways to elevate the function.
Speakers:
Lynn Fountain
With new accounting standards, the economic landscape and evolving technology, accounting, financial reporting and finance continue to grow in complexity. FASB has tried to address the growing complexity, by working towards making GAAP less convoluted. The struggle to stay on top of accounting financial reporting requirements and finance changes due to the economy continues for several reasons. Lack of in-house SMEs, managing high volumes of transactions, and data and evolving information technology systems.
In the future, executives must consider the challenges they will face in future years that will bring their own nuances and complexities. Budgeting is certainly one of those processes that must be evaluated and re-evaluated for efficiency. This session delves into the corporate budgeting process and discusses methods used and which methods may or may not allow for the organization’s to properly plan for a volatile future.
Speakers:
Lynn Fountain
Objectives:
- Identify penalties that can apply to distributions, and how they can be avoided
- Help clients avoid the portability mistakes that can result in unintended tax consequences
- Move inherited retirement assets in a manner that preserves tax deferred status
- Help clients avoid ineligible contributions
- Explain the operational and compliance requirements for Roth IRA conversions
Presenters:
Denise Appleby, MJ, APA, CISP, CRPS, CRC
Field of Study:
Taxes (2)
Major Topics:
- Coverage of applicable rules from SECURE Act 2.0
- The 10% penalty
- Net unrealized appreciation of employer securities
- Roth IRA conversions
- Rollovers and the limitations
- Direct rollovers vs indirect rollovers, and tax withholding
- Beneficiary portability rules
- When a Roth IRA distribution is qualified to be tax-free
- Excess contributions and the 6% excise tax
Objectives:
- Understand statutory basis for establishing domicile and residency
- Understand the factual criteria for establishing domicile and residency
Presenters:
Ciro Poppiti, Esq.
Field of Study:
Taxes (2)
Major Topics:
- Typical provisions in state statutes regarding domicile and residency
- In depth analysis of domicile and residency definitions
- Issues regarding one’s permanent abode
- Analysis of jurisdiction where taxpayer has the greatest connections
- Detailed discussion of criteria used to establish domicile and residency
Gerald Ford once said that “[n]othing in life is more important that the ability to communicate effectively.†Public speaking remains a centuries-old skill that allows individuals to effectively communicate both at a personal and professional level. The benefits of good public speaking run long, whether it be the ability to persuade others, lead a team, or encourage critical thinking.
This course is designed to refresh and refine speaking skills for professionals. Through this webinar, participants will gain a better understanding of the core skills of how to communicate effectively in groups — big or small. The webinar is intended to help those who already speak in public better improve their skills, while at the same time teaching more novice speakers how to approach a task that so many professionals dread — speaking in front of others.
Objectives:
- Understand strategies to harness public speaking anxiety
- Be familiar with the three elements of effective persuasion
- Differentiate the three styles of speech
- Explore using storytelling to improve presentations
- Review strategies to improve the pace of your speech
- Recognize the role of volume and pace
- Understand how best to use pauses
- Recognize when and how to use visual aids
- Master the “Three P’s” of public speaking
Presenters:
Jason Cornell, Esq.
Field of Study:
Communications and Marketing (2)
Major Topics:
- How experienced speakers manage presentation anxiety
- The elements of effective persuasion
- The three styles of speech
- Strategies to improve speech pace
- The importance of volume when presenting
- The art of the pause
- Methods for using visual aids
- Best practices for preparing for a presentation
- Components of an effective presentation
Objectives:
- Advise clients with respect to the risks associated with their treating workers as independent contractors rather than employees
- Understand how to employ Section 530 for purposes of defending against an IRS allegation that one or more workers are employees and not independent contractors
Presenters:
Mike Tucker, Ph.D., LL.M., J.D., CPA
Edward Renn, Esq.
Field of Study:
Taxes (2)
Major Topics:
- The 20 common law factors in a worker classification audit that are used to distinguish an employee from an independent contractor
- How disgruntled independent contractors can use IRS Form 8919 against a former employer
- When and how to use §530 as a defense in worker classification audits
- What is "industry practice" for §530 purposes
- Common sense steps that will avoid the recharacterization of workers treated as independent contractors to employees
- The IRS’s Voluntary Classification Settlement Program — advantages and disadvantages
- The DOL Final Rule
Objectives:
After attending this presentation, you will be able to...
Identify the best practices for setting up spreadsheets for data analysis
Apply the use of Consistent Column Calculations to improve the accuracy of your spreadsheets
Determine how to leverage array formulas
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
Major Topics:
The major topics that will be covered in this class include:
- Overview of setting up spreadsheets for data analysis and how Excel Tables can help
- Learning the importance of Consistent Column Calculations
- How to use Conditional Formatting to highlight important information
- How to leverage Excel Tables by analyzing them in PivotTables
- Learning to leverage array formulas
Objectives:
After attending this presentation, you will be able to...
Apply fundamental principles of data modeling in Power BI to integrate various data sources effectively.
Determine the most appropriate scenarios for using calculated columns versus measures in Power BI data analysis.
Choose and implement the correct type of DAX measures (explicit or implicit) for specific data modeling needs.
Use pivot tables in Power BI to validate and refine data measures, ensuring accuracy and reliability in reporting.
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
Major Topics:
The major topics that will be covered in this class include:
- Data Modeling Essentials: Understanding the core concepts of data modeling in Power BI, including integration of various data sources.
- Building Relationships: Techniques to establish and manage relationships between different data sets.
- Calculated Columns and Basic DAX Measures: Introduction to DAX (Data Analysis Expressions) and its application in creating calculated columns and basic measures.
- Calculated Columns vs Measures: Insights into when to use calculated columns and when to opt for measures.
- Explicit vs Implicit Measures: Understanding the difference and appropriate application of explicit and implicit measures in data analysis.
- Hierarchies in Data: Creating and utilizing hierarchies to enhance data analysis and reporting.
- Using Pivot Tables to Validate Measures: Practical skills in using pivot tables within Power BI to validate and refine measures.
When a client begins showing signs of waning mental capacity, it can be difficult to determine what the correct approach should be. Increase your understanding of mental impairments, from dementia to psychiatric issues, and discuss empathetic strategies for determining if a client has the necessary capacity to make important financial decisions.
Speakers:
Peter A. Lichtenberg
Sandra D. Adams
Objectives:
- Understand which income tax returns and schedules have changed for individuals and pass-through entities
- Identify the legislative, administrative, and judicial developments that affect the income tax returns and schedules of individuals and pass-through entities
Presenters:
Nicole DeRosa, MAcc, CPA
Field of Study:
Taxes (4)
Major Topics:
- Timely coverage of breaking tax legislation
- Comprehensive coverage of the Inflation Reduction Act of 2022 and SECURE Act 2.0
- A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation
- Hot developments affecting the upcoming tax season
- Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season
- Key new tax and practice developments and how they impact the current-year tax forms for individuals
Objectives:
After attending this presentation you will be able to...
Discuss what constitutes blockchain and the various types of cryptocurrency it supports
Determine whether a cryptocurrency transaction creates a taxable event
Be able to identify the IRS forms needed to report cryptocurrency transactions
Develop a working knowledge of possible reports due to other regulatory agencies
Discuss the traps that cryptocurrency traders can encounter which could unexpectedly increase the trader's tax liability
Become knowledgeable of current enforcement actions employed by the IRS
Instructor:
Allison M. McLeod, LL.M., CPA
Fields of Study:
Taxes
Major Topics:
The major topics that will be covered in this class include:
- Blockchain basics
- Classification of cryptocurrency
- IRS Notice 2014-12
- Tax implications of airdrops, mining, hard forks, margin trading, purchasing of goods or services with cryptocurrency.
- Gift tax rules for donating, gifting or bequeathing cryptocurrency.
- Traps for the unwary.
Objectives:
After attending this presentation, you will be able to...
Identify common peer review and quality control deficiencies on financial statement audits
Determine important quality control standards most directly relevant to audits
Analyze the importance of upper level workpaper reviews, including an objective engagement quality control review
Instructor:
Jennifer F. Louis, CPA
Fields of Study:
Auditing
Major Topics:
The major topics covered in this course include:
- Common peer review deficiencies that quality control reviewers should be alert to
- Important considerations of second-level and other upper-level reviewers
- Lessons learned from various regulatory oversight reviews
- Statement of Quality Control Standards requirements specific to financial statement audits, and other regulatory oversight considerations
'Whether your organization is developing a new control framework or seeking to strengthen its current controls; practical development and implementation is critical.
This course will review the intersectionality of controls and provide real-world examples and best practices from people to technology and process.
Speakers:
Melisa F. Galasso
This course will serve as an introduction to conducting effective walkthroughs to gain an understanding of the client's transaction processes as well as identify internal controls within each process. This course will review the procedures, questions to ask, and documentation requirements of walkthroughs. It will also include real-world examples of the red flags that may arise while executing a walkthrough.
Speakers:
Jaclyn Veno, CPA
This session will provide a basic overview of Employee Stock Ownership Plans (“ESOPs”). It will specifically address what companies are well suited for establishing an ESOP, how ESOPs are implemented, and how employees and departing owners alike can benefit from them. The session is intended to provide business and tax advisors with talking points about how an ESOP may be used as a succession planning strategy.
Speakers:
Mindi Johnson
Amanda Dernovshek
Hacks, attacks, ransomware, malware – where does it end? Unfortunately, tech crimes continue to plague businesses of all sizes. Participate in this session to learn how you can reduce the risk of becoming yet another victim.
Speakers:
Brian F. Tankersley, CPA.CITP, CGMA
Congress was EXTREMELY busy in late December 2022! During this lame-duck session, Congress was able to pass SECURE 2.0, which is essentially the original SECURE Act that was passed in late 2019. There are over 50 tax-related provisions within SECURE 2.0 which an advisor needs to be able to master. This course will provide the participant with everything that that they need to know about SECURE 2.0 so that they will be able to better serve their clients’ retirement planning needs.
**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.
Speakers:
Arthur Werner
Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct. Forensic accountants apply a range of skills and methods to determine whether there has been financial reporting misconduct. Financial forensic engagements may fall into several categories.
- Economic damages calculations, whether suffered through tort or breach of contract.
- Post-acquisition disputes such as earnouts or breaches of warranties
- Bankruptcy, insolvency and reorganization
- Securities and tax fraud
- Money laundering
- Business valuation
- Computer forensics/e-discovery
This session is designed to delve a bit deeper into the world of forensic accounting and identify some of the specific areas of expertise required to become a forensic accountant. We will then first delve deeper into the art of document analysis and handwriting analysis.
Speakers:
Lynn Fountain
Objectives:
- List behavioral biases that prevent companies from being streamlined
- Identify techniques that may be used to make cost cutting a part of the company’s culture and business strategy
- Describe techniques that may be used to discern whether additional headcount is necessary
- Demonstrate vertical and horizontal financial statement analysis
- List key considerations when benchmarking against competitors
- Describe contracting and negotiation techniques
- Discuss the business cycle and how cash flow management changes during each stage
Presenters:
Dave Peters, CPA, CFP, CLU, CPCU, MST, MBA
Field of Study:
Management Services - Technical (2)
Major Topics:
- What keeps companies from becoming streamlined?
- Behavioral biases
- Information processing biases
- Emotional biases
- How to deal with behavioral biases
- Connecting behavioral biases to cost cutting
- Creating a culture of cost cutting
- Rules of thumb for cost cutting
- Managing headcount
- Post-COVID common areas of excess cost
- Budgeting techniques
- Budget variances
- Benchmarking
- Common size financial statements
- Horizontal analysis
- Negotiation and contracting techniques
- Cash flow and the business cycle
Objectives:
After attending this presentation you will be able to...
Recognize how to collaboratively set standards of performance
Recall how to prepare and conduct performance appraisals that are fair, respectful, and effective
Identify common rater bias and legal considerations of performance management
Recall principles of feedback and coaching regarding performance
Instructor:
Robbie Glantz
Fields of Study:
Behavioral Ethics
Major Topics:
The major topics covered in this class include:
- Definition and Benefits of Ethical Performance Management
- Setting Standards/Goal setting
- Preparing and Conducting the Appraisal Interview
- Legal Considerations in Performance Management
- Avoiding Rater Bias
- Feedback and Coaching
Objectives:
- Understand and advise clients regarding the new tax issues that have arisen as a result of the growth of the gig economy
Presenters:
Mike Tucker, Ph.D., LL.M., J.D., CPA
Karen Davis, EA, MBA, Ph.D.
Field of Study:
Taxes (2)
Major Topics:
- Characteristics of a gig economy
- Who is an employee and who is an independent contractor?
- Form 1099-NEC and reporting of non-employee compensation
- Reporting on Form 1099-K
- Gig workers and the requirement to pay self-employment tax throughout the year
- State tax implications of remote work for the business owner and workers
- How remote work creates state tax nexus
- Tax implications of employee telecommuting for the employer
- The “convenience of the employer” rule
- Drivers of both people and of meals or other products
- Section 199A deduction
- Implications of the Vizcaino case
This is a compelling course designed to strengthen the ethical foundations of experienced accountants in leadership roles. This course delves into the challenges
and responsibilities of maintaining high ethical standards in complex and pressure-filled business environments. Participants will explore key concepts of ethical decision- making, the impact of leadership on organizational integrity, and strategies for fostering an ethical culture even when external behaviors fall short of these standards. Through engaging lectures, dynamic discussions, and real-world scenarios, this course equips leaders with the skills necessary to act as ethical pillars within their organizations, ensuring their actions influence positive change and uphold the highest standards of professional conduct.
Speakers:
Jane Mims, PhD.
Objectives:
After attending this presentation you will be able to...
Indicate the types of payroll taxes related to a typical payroll check
Distinguish between federal and state payroll taxes
Recall what makes up the components of a payroll tax deposit
Recall payroll tax deposit filing frequency rules, and requirements
Identify the various types of payroll tax returns employers need to file and the due dates of these forms
Examine the interplay between payroll tax deposits and payroll tax returns
Select correct payroll tax form for use in reporting employer payroll taxes
Identify IRS publications that are useful resources on payroll topics for employers
Instructor:
Elizabeth Bystrom, CPA
Fields of Study:
Taxes
Major Topics:
The major topics covered in this class include:
- The various types of payroll taxes related to compensation
- Payroll calculations related to the various of payroll taxes
- Introduction to common payroll forms
- Resources, recommendations, and guidance on compensation and payroll related topics
Speakers:
Don Minges, MBA
Richard A. Karwic, MBA
If you are an experienced Excel user seeking to elevate your skills, join the K2 team for K2’s Advanced Excel. In this laptop-friendly program, you will learn critical advanced Excel skills in six key areas: 1) collaborating with other users and securing workbooks, 2) using tables to analyze and report data, 3) integrating and manipulating data from external sources, 4) creating and auditing complex formulas, 5) advanced data analysis tools, and 6) visualization techniques to analyze and communicate information.
The course draws from over twenty-five years of experience delivering Excel training to accountants and other business professionals. Throughout the program, relevant, real-world examples reinforce the topics presented. Take advantage of this opportunity to become more efficient and proficient in Microsoft Office Excel, the tool of choice for accounting and financial professionals. This course covers advanced Excel topics found in Excel 2019 and newer.
Speakers:
Thomas G. Stephens Jr., CPA.CITP, CGMA
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Objectives:
After attending this presentation, you will be able to...
Describe the foundational ethical principles contained in the Yellow Book
Indicate the independence requirements, including when performing both audit and non-audit services
Recall the continuing education rules contained in Yellow Book that support ethical principles
Instructor:
Jennifer F. Louis, CPA
Fields of Study:
Regulatory Ethics
Major Topics:
The major topics that will be covered in this course include:
- The concept of public interest
- Ethics, independence, and professional judgment
- Competence and continuing professional education
- Quality control and peer review
- Proper use of government information, resources, and position
- Professional behavior
Objectives:
After attending this presentation you will be able to...
Identify the key capabilities and user interface of Google Sheets
Create, edit and format presentations using Google Sheets
Recognize features unique to Google Sheets that are not available in Microsoft Excel
Add plug-ins that extend the power of Google Sheets
Use Google Slides in tandem with Microsoft Excel
Instructor:
Garrett Wasny, MA, CMC, CITP/FIBP
Fields of Study:
Information Technology
Major Topics:
The major topics that will be covered in this class include:
- What is Google Sheets?
- Key Set Up Steps and Apps
- Key Strengths and Weaknesses
- Google Sheets vs. Microsoft Excel
- Google Sheets Versions
- Quick Start Guide
- Things You Can do in Google Sheets that You Can't Do in Excel
- Google Sheets Add-Ons
- Google Sheets Help Resources
Preparation, compilation and review engagements continue to be a hot topic for peer review despite SSARS 21 having been around for nearly a decade. This course will concentrate on the most common peer review findings with a focus on how to comply in an efficient but practical perspective. This course will discuss the root cause of noncompliance so that overall engagement quality increases.
Speakers:
Melisa F. Galasso
Objectives:
After attending this presentation you will be able to...
Identify what constitutes a fringe benefit
Distinguish between taxable and non-taxable fringe benefits
Recall changes made by the TCJA to certain fringe benefit rules
Recognize what fringe benefits require reporting on year end W-2s
Instructor:
Elizabeth Bystrom, CPA
Fields of Study:
Taxes
Major Topics:
The major topics covered in this class include:
- What is and what is not a fringe benefit
- Payroll tax withholding rules on taxable fringe benefits
- Payroll reporting on employee checks, payroll returns, and W-2s
- What to watch for at year end and where to go to get resources
This is a specialized course designed for experienced accounting professionals who are looking to strengthen their interpersonal and professional skills in maintaining
appropriate boundaries within and beyond the workplace. This course delves deep into the complexities of workplace relationships, personal practices, & ethical dilemmas, providing participants with advanced strategies to effectively manage professional distances and avoid problematic conflicts of all kinds. Through interactive sessions, case studies, and expert guidance, attendees will learn how to navigate sensitive situations with tact and integrity, ensuring that their professional conduct remains impeccable, and their careers continue to thrive in an increasingly complex business environment.
Speakers:
Jane Mims, PhD.
Objectives:
After attending this presentation, you will be able to...
Identify 3 approaches to optimize mental bandwidth
Apply "frames-of-reference" thinking to boost judgment quality
Select 3 micro-habits to develop to boost thinking quality
Determine the best decluttering technique to achieve mental clarity
Identify 3 strategies that raise situational awareness
Apply 3 approaches that improve objectivity and skepticism
Identify the "deep structure" of problems
Apply "frames-of-reference" thinking
Instructor:
Toby Groves, Ph.D.
Fields of Study:
Personal Development
Major Topics:
The major topics covered in this course include:
- Decluttering your mind for clarity and mental bandwidth
- "Micro-habits" that transform judgment and decision-making
- A "thinking audit" process that will change your world
- Using "gamification" to solve tough dilemmas
- The science of trust
- How to see patterns others don't see
- Regulating and optimizing your mental resources
- High-stakes decision making
OneNote is a fantastic application included in your Microsoft 365 subscription. Yet, it is underutilized and misunderstood most of the time. If you genuinely want to change how you work, embrace OneNote. Stop using Outlook as a filing cabinet for essential emails and move them to OneNote instead. If you share a OneNote notebook with others, you can stop emailing altogether within your group and use OneNote as your collaboration and reference platform.
Speakers:
Connie Clark
Every organization claims to be ethical, but words and deeds do not always jibe. How do you assess the real Ethics of an organization? What are the key factors and behaviors to be aware of? Many organizations lack prescriptive policies, but is that an excuse to deviate from the spirit of doing the right thing?
How can professionals abuse ‘what is right’ and circumvent policies for their personal benefit. What are some egregious examples of violating policies? How allowing exceptions invites abuse. This seminar outlines steps to gauge the ethics of an organization.
Speakers:
Don Minges, MBA
Joe Oringel, MBA, CPA
Professional Codes of Conduct make Ethics seem easy and clear cut. However, this is not so in real life. This session discusses five cases where the ethics is not so clear cut. What should be considered? We will explain how you can be more diligent and maintain awareness of ethical issues to become more effective and enhance the reputation of the profession.
Speakers:
Don Minges, MBA
J. Michael Inzina
What if being nice, or specifically being a positive best version of yourself, made you a more effective leader? Ethical leadership, is effective leadership. That’s what Dr. Cohen, noted psychologist, transformational speaker, executive coach, and author of Be The Sun, Not The Salt, has been teaching organizations to do for years. Dr. Cohen’s work is based on scientific studies of human behavior broken down into simple, easily digestible pillars structured around the Heliotropic Effect. In this webcast we will discuss Dr. Cohen’s path to this work, what the Heliotropic Effect is, and how Be The Sun, Not The Salt is the perfect reminder to Do More of That every day.
Speakers:
John L. Daly, MBA, CPA, CMA, CPIM
Dr. Harry D. Cohen, PhD
Speakers:
Don Minges, MBA
Allison M. McLeod, LL.M., CPA
Speakers:
Don Minges, MBA
Bob Mims, CPA
This course will review the Accounting Standard Updates issued by the FASB that impact nonprofit entities. We will also look at the work of the Not-for-Profit Advisory Committee (NAC) and the projects they are advising the FASB on.
Speakers:
Melisa F. Galasso
This course is a continuation of our series on preparing to become a forensic accountant. Within this segment we focus on elements of computer forensics. This session is designed to delve into further investigative procedures used in computer forensics.
Speakers:
Lynn Fountain
QuickBooks remains one of the leading accounting solutions for small and growing businesses and Intuit has added numerous advanced features to the application over the past few releases. In this seminar, you will learn how to take advantage of many of QuickBooks’ new and advanced features to solve important issues. For example, you will learn advanced inventory management techniques, including the ability to change the default costing methodology in QuickBooks, and implementing lot and serial number tracking. You will also learn how to build complete sets of financial statements in Excel that link in real-time to underlying QuickBooks data files and how to create multi-company financial statements. Additionally, you will learn how to put the Client Data Review feature to work to streamline the process of identifying and correcting errors and closing accounting periods in QuickBooks.
Knowing how to take advantage of the advanced tools and features available can determine your level of success when working with QuickBooks. Take advantage of this opportunity to learn about QuickBooks’ “deep” features so that you maximize your effectiveness with the application.
Speakers:
Thomas G. Stephens Jr., CPA.CITP, CGMA
These are uncertain times. With constant economic fluctuation, geopolitical uncertainty and inflation pressures, corporations and their professionals are facing challenges at every turn. The Controllership function is accustomed to dealing with changing variables but when the
change is constant and every evolving, even the simplest of tasks like cash flow and cash forecasting can become difficult.
This webinar is to focus on what methods the controller can elicit to attempt to address the current uncertainty when working with their cash flow issues and forecasting. Of course, there are basic measures that can be employed such as:
- Proactively managing receivables and payables
- Automate your accounts payable and receivables process
- Keep business expenses at a minimum
- Work with digital methods of payment from vendors
- Use credit wisely
However, this webinar will explore methods used to create and manage your cash flow and forecasting processes. These methods go one-step past your typical forecasting to enable management to explore various alternatives and scenarios for the business.
Speakers:
Lynn Fountain
Why do for profit organizations exist??? To make money!!!!! What a great concept. But if the organization does not have the proper collections and credit procedures in place, they may not be able to access that money. Hence the importance of the credit and collection process.Credit and collections are critical areas for the financial statement controllers. Customer credit is a form of payment that allows small business customers to purchase a product or service before paying for it in full. The process works similarly to the way a credit card does - you procure something and pay it back later. Collections is a term used by a business when referring to money owed to that business by a customer. When a customer does not pay within the terms specified, the amount of the bill becomes past due and is sometimes submitted to a collection agency.
The sales and collection process includes business activities related to selling products and services, maintaining customer records, billing customers, and recording payments from customers. It also includes activities necessary to manage accounts receivable, such as aging accounts and authorizing credit. This course delves into the topics that impact the sales, credit and collections process for management. We discuss strategic steps management can take to ensure their processes are efficient and that they are able to actually collect their revenue.
Speakers:
Lynn Fountain
Regardless of size, most public accounting firms are mandated to have a written security plan in place. Failing to have such a plan in place can lead to substantial fines. Join us in this session to learn what your security plan should include and how to implement it.
Speakers:
Randolph (Randy) P. Johnston
Office Scripts is a new feature that allows you to automate tasks in Excel and other Office applications. Unlike VBA, a legacy language that runs only on Windows, Office Scripts can run on any platform and device that supports Office on the web. Further, Office Scripts has a modern and intuitive interface that lets you easily create, edit, and share your scripts. Office Scripts are stored in the Cloud, and they work with Office Online apps and integrate with Power Automate for process automation. Save time and improve productivity using Office Scripts in Excel and other Office applications.
Speakers:
Thomas G. Stephens Jr., CPA.CITP, CGMA
This course corresponds to our Controllership series. This course 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 discuss the area of cash and investments and explore how the controller can move these responsibilities into more of a strategic role.
In today’s world, the role of cash management is often a pivotal role in the organization. In economically difficult times, controllers may find that they spend a great deal of their time on understanding and managing the organizations' cash position. This is certainly important and, in some areas, can be seen as a staple of the lifeblood of the organization’s ongoing viability. This course takes a look at some of the typical objectives involved in Cash management and then evaluates how those objectives can be further stretched into strategic pillars of the organization.
Speakers:
Lynn Fountain
Microsoft Office Excel is one of the most widely used applications by accounting and financial professionals. Yet, many remain unaware of new and improved features in Excel and, therefore, fail to reach the level of productivity and accuracy they desire. Further, with new features appearing in Excel provided through Microsoft 365 subscriptions and Excel 2024, it is more important now than ever to get up-to-speed on the world’s most popular spreadsheet!
Make plans now to elevate your Excel skills by participating in this session. You will learn about the newer features available to improve efficiency and accuracy in it. You will also learn about the importance of numerous legacy features in Excel and how you can – and should – continue to use these tools to improve productivity.
Speakers:
Thomas G. Stephens Jr., CPA.CITP, CGMA
This is a dynamic course tailored for seasoned accountants who are looking to elevate their skills in navigating and leading through organizational change. This advanced program focuses on enhancing agility by providing the tools and techniques necessary to manage and adapt to rapid shifts in the accounting landscape. Participants will explore theoretical frameworks alongside practical strategies that support effective change management for diverse business environments.
Speakers:
Jane Mims, PhD.
This is not your average CPE course! In this fun and practical course, you'll learn how to remember names, where you put things, what you read, or anything else 300% (or more) effectively than before. You will also learn how to prevent dementia, and halve your stress by using exercises that take under two minutes a day to do. Additionally, you'll receive information on ways to improve your memory by improving your overall health and wellness. This course will give you an overview of natural supplements to enhance your memory as well as share tips to improve your sleep. This course will change your life both now and in the future by making sure you know the best ways to remember information, handle stress and keep your mind sharp until the day you die. The information in this course to help increase your professional efficiency and improve your overall quality of life.
Speakers:
Jonathan Robinson, MA, MFT
Fraud continues to plague businesses at epidemic levels, and technology control failures are a significant reason fraud occurs. Using a case study approach, in this session, you will learn about the pervasiveness of fraud, the control failures that contribute to fraud, and what you can do to mitigate fraud risk.
A specific focus of this course is the application of information technology general controls and information technology application controls. In this course, you will examine numerous reported fraud cases and identify the general control and application control failures that contributed to each of these frauds. By learning through these real-world case studies, you will be positioned better to reduce fraud risk.
Speakers:
Thomas G. Stephens Jr., CPA.CITP, CGMA
Staff accountants have specific needs when working with Excel – needs that are often not met by their existing Excel knowledge. Chief among these are the needs to quickly summarize data, prepare accurate and aesthetically pleasing reports, and create accounting-centric calculations for elements such as depreciation, amortization, and interest. By participating in this eight-hour session, staff accountants will gain the essential skills they need to maximize their efficiency and accuracy when working with Excel.
This session begins with a quick overview of Excel best practices. It then progresses rapidly into discussions that address PivotTables, sophisticated formulas, Tables, formatting, and working with dates in Excel. Throughout the session, you will learn from accounting-centric examples to reinforce key learning points. In this session, you will learn in a “laptop-friendly” environment, and participants will have access to all the demonstration files used in the session. In sum, this seminar is a “must” for all staff accountants seeking to improve their efficiency and accuracy when working with Excel.
Speakers:
Thomas G. Stephens Jr., CPA.CITP, CGMA
This session explores tools and techniques that can enhance the efficiency and effectiveness of client engagements and business processes using data analysis tools. We will introduce some of today’s popular and software tools and examine the AICPA’s Five-step approach to incorporating data analytics into public accounting engagements.
Speakers:
Chris Harper
Objectives:
- Gain key skills needed to manage effectively
Presenters:
Marian Vallotton
Field of Study:
Personnel/Human Resources (4)
Major Topics:
- What it takes to be effective as a manager
- Exploring the challenges that get in the way
- Looking at the driving forces that have evolved how managers engage with employees today
- Motivating employees of multi-generations
- Twelve practices that can be adopted to influence employees to become more engaged
- Identifying what it takes to develop employees
- Delegation and accountability
Objectives:
Gain insights that will help you, and your management team make better decisions.
Instructor:
John L. Daly, MBA, CPA, CMA, CPIM
Fields of Study:
Business Management & Organization
Major Topics:
Two Systems of Thinking
- System 1
- System 2
How cognitive bias can cause you to make bad decisions
- Anchoring
- Availability
- The Dunning-Kruger Effect
- The Ikea Effect
- The Rhyme as Reason Effect
- Substitution
6 Tips for making better decisions
Objectives:
After attending this presentation, you will be able to...
Recall ASUs impacting small businesses
Identify reporting options for small entities other than GAAP
Recognize the changes to quality required of small firms
Instructor:
Melisa F. Galasso, CPA
Fields of Study:
Accounting
Auditing
Major Topics:
The major topics that will be covered in this course include:
- Accounting Standards Updates (ASUs) that are most likely to impact small businesses
- ASUs initiated by the Private Company Council (PCC).
- Alternative reporting options to GAAP including FRF for SMEs and IFRS for SMEs
- Audit standards that small business auditors will need to implement.
Objectives:
After attending this presentation you will be able to...
Identify the major benefits to QuickBooks Desktop when selecting an accounting solution for their clients
Identify the major benefits to QuickBooks Online when selecting an accounting solution for their clients
Analyze the two solutions and provide a solid recommendation to their clients
Instructor:
Dawn W. Brolin, CPA, CFE
Fields of Study:
Accounting
Major Topics:
The major topics that will be covered in this class include:
- Why a Needs Assessment is the first step in deciding which software is best for your client and how to complete one
- What are the questions to ask your client that will also assist in determining which is better - QuickBooks Desktop or QuickBooks Online
- A deep dive into the features of each version such as User Permissions, Bank Feed differences, Sales Tax, Reporting, as well as pricing comparisons
- The challenges of converting between versions
- A look at what's new for 2020 in both Desktop and Online
Objectives:
After attending this presentation you will be able to...
Identify common profitability key factors
Recognize common "management" financial statements
Analyze common internal controls utilized by non-public businesses
Instructor:
Walter J. Haig
Fields of Study:
Accounting
Major Topics:
The major topics that will be covered in this class include:
- How to use analytical procedures as a management tool to identify areas hindering the profitability of the entity
- How to use analytical procedures to identify misstatements in financial information
- Techniques for developing a "workable" business plan
- Recasting GAAP financial statements into powerful management tools
- Developing and using benchmarks to identify profitability problems
- Identifying profitability key factors
- The relationship of internal controls and the health of an entity
- Common weaknesses in the internal controls of SMEs using the guidelines in the COSO Report on Internal Controls and common internal controls to address those weaknesses
- How to create "goal" statements that achieve results
Objectives:
After attending this presentation you will be able to...
Streamline the monthly and year-end cleanup and closing process for clients using QuickBooks Desktop
Provide more timely and detailed financial reporting on a monthly, quarterly and year-end basis
Increase effective communication regarding client's financial position and performance through reporting
Instructor:
Dawn W. Brolin, CPA, CFE
Fields of Study:
Accounting
Major Topics:
The major topics that will be covered in this class include:
- Examine the process of closing out the accounting financials every month in your QuickBooks Desktop version and why this practice can make life so much easier at the end of the year.
- Learn the beginning steps to evaluate, close out, and clean up QuickBooks files monthly and at year-end for accurate reporting and tax return preparation.
- Identify why substantiating the numbers in QuickBooks on both the Profit & Loss Statement, as well as the Balance Sheet, can ensure an accurate tax return that will stand up against an IRS audit.
In trying to achieve life balance, various internal and external obstacles arise. In this course we will look at these obstacles and provide specific ways to overcome them. In addition, we will look at how to excel in every area of your life including your relationships, finances, sense of purpose, level of happiness, and your physical health and leisure time pursuits. You will leave this course with powerful methods and a specific plan to move forward in your life in a balanced, healthy, and productive manner. Don't forget to take Part 1 of this amazing course.
Speakers:
Jonathan Robinson, MA, MFT
When we verbally communicate with an individual, we must make a conscious decision as to whether we believe what we have heard. Little do we realize that we are not making a decision based on what we have heard; rather we make a subconscious decision based primarily on what we have seen, or how the body was behaving when the subject was speaking. We often walk away from a conversation with a gut feeling that the person was not telling the truth. That gut feeling is your subconscious. Yet we often have no idea as to why we have that feeling.
This presentation is designed to provide the participant with the tools to identify those both verbal and nonverbal indicators that we all give off when we are under stress. Normally, telling the truth does not create stress. When we lie, we know that we are not supposed to and that creates stress, and it will manifest itself in some manner, and that is what a trained interviewer is looking to observe.
When we observe indicators of deception, how do we deal with it? How do we get the subject to admit to a wrong-doing when it is not in their best interest to do so? That is one of the many things that will be addressed in this presentation. Whether you are a parent dealing with you kids; an employer dealing with employees or and investigation interviewing a suspect, this presentation will provide you with the tools to assist you in finding the truth.
Speakers:
Dennis F. Dycus, CFE, CPA, CGFM
As reported in the Association of Certified Fraud Examiners Occupational Fraud 2022: A Report to the Nations, on average, small businesses lose 5% of their revenue due to fraud. Can the average small business owner afford to lose 5% of their revenue due to fraud? I think not. This presentation is designed to illustrate the numerous ways employees commit fraud in small businesses, how to detect it, and most importantly, how to prevent it. Both auditors and small business owners would both benefit from this presentation.
Speakers:
Dennis F. Dycus, CFE, CPA, CGFM
Technology continues to revolutionize our professional and personal lives. Stay up to date on key technologies that may affect you in the very near future so that you may position you and your organization for success.
Speakers:
Randolph (Randy) P. Johnston
The Paperless Office is not a myth! With today’s technology, you have many fantastic options for “going paperless,” In this session, you will learn how to leverage these technologies for better document management and storage practices.
Speakers:
Thomas G. Stephens Jr., CPA.CITP, CGMA
AU-C Section 315 requires the auditor to gain an understanding of the entity and its environment and the entity's internal controls in order to design appropriate audit procedures. This course will review the key requirements of COSO which is one of the most widely used internal control frameworks. We'll also review the limitations of internal controls. Additionally, this course will introduce the risk assessment process and the various audit procedures to evaluate controls and to determine whether to test the operating effectiveness of controls.
Speakers:
Melisa F. Galasso
Automation and standardization are two of the keys to productivity, but most people who are not programmers are unsure where to start. Microsoft’s Power Platform is a comprehensive platform for creating automated workflows, integrations, and data-driven reports. Components include Power BI, Power Apps, Power Automate, Power Pages, and Power Virtual Agents. Attend this session to learn about this platform and how everyone can use its low-code, no-code environment to solve process challenges.
Speakers:
Brian F. Tankersley, CPA.CITP, CGMA
Objectives:
- Understand how and when to use the Table feature
- Comprehend the function arguments for conditional summing
- Discover how to use the mapping table technique
Presenters:
Jeff Lenning
Field of Study:
Computer Software & Applications (2)
Major Topics:
- Using the Table object to store data
- Using the conditional summing function to aggregate Table data
- Using the Table object to create mapping tables
Objectives:
- Understand how Circular 230 addresses the more commonly encountered ethical questions tax return preparers face in practice on a regular basis
Presenters:
Mike Tucker, Ph.D., LL.M., J.D., CPA
Lance Weiss, CPA, CVA
Field of Study:
Regulatory Ethics (2)
Major Topics:
- What does practicing before the IRS mean?
- Who may practice before the IRS?
- What should a tax preparer do if he or she has knowledge of a client's omission of income from a tax return?
- May a tax preparer rely on the work of other tax return preparers?
- May a tax preparer rely on and use client-provided information?
- Standards associated with giving advice to clients
- Abolition of the disclaimer requirement
- When must a tax preparer examine a client’s books and records?
This presentation highlights the latest legislative changes affecting depreciation and capitalization rules, including inflation increases and Section 179 and 168(k) deductions. Planning and potential pitfalls will also be presented.
**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.
Speakers:
Doug Van Der Aa, CPA, JD
A detailed analysis of the calculations related to determining a shareholder's tax basis for S corporation shares and loans. How to use the Form 1120S, Schedule K-1 information for basis determination, as well as an update on Schedules K-2 and K-3. An illustrative example demonstrates how the process works, as well as the many potential pitfalls.
**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.
Speakers:
Steven C. Dilley, CPA, JD, PhD
Objectives:
After attending this presentation, you will be able to...
Recall the fraud triangle and identify common profiles of fraud perpetrators
Identify types of controls
Apply specific controls to transaction types to prevent and deter fraud
Instructor:
Keely Gohl, CPA, CGMA
Fields of Study:
Accounting
Auditing
Major Topics:
The major topics that will be covered in this course include:
- Fraud motivators - the fraud triangle, typical profiles of fraud perpetrators
- Revisiting the basics of controls - design vs effectiveness, preventative vs. detective
- Entity-wide controls and how they can assist in fraud deterrence
- Specific fraud types and the controls that could prevent and detect them
What do people say about you when you leave the room? Is it what you want them to say? How you show up in the room, get listened to, build trust, and are known amongst your colleagues are all critical components of your future success. In this workshop Michelle Tillis Lederman, CEO and Founder of Executive Essentials, will discuss how to determine you brand attributes, demonstrate the nuances of body language on your professional presence, and discuss how to strengthen trust and the lasting impressions you make on your network, expanding upon lessons from her books The Connectors; Advantage and The 11 Laws of Likability.
Speakers:
Michelle Tillis Lederman
Ethics is grounded in leadership and the finest leaders are always ethical. Every effective leader is ethical, in words and actions. The best leaders communicate effectively. Being trustworthy is more than being honest and fair. In today’s turbulent environment, leadership matters more than ever as the talented staff will readily move to ethical leaders. We must enhance our leadership skills to remain valuable. Simple stated - we all want to work for, and with, an ethical leader.
Speakers:
Don Minges, MBA
Bob Mims, CPA
Objectives:
After attending this presentation you will be able to...
Apply new effective tools in business processes
Recognize and comprehend how to use data analytics in public accounting engagements
Identify popular software packages that may be useful for accomplishing data analytics
Instructor:
Chris Harper, CPA
Fields of Study:
Auditing
Major Topics:
The major topics covered in this class include:
- Explore new tools and client engagement techniques using data analytics
- Introduction of popular software tools
- Examine the AICPA's Five-Step Approach to data analytics in an audit engagement
Communication is the glue that connects people, but it doesn’t come easy for many of us. If you want to quickly and effectively handle problems with co-workers or clients, and you want people to do what you want without a lot of hassle, this seminar is for you. The bottom line will be better client and co-worker relationships, leading to increased enjoyment and productivity at work.
Speakers:
Jonathan Robinson, MA, MFT
Fraud continues to plague businesses at epidemic levels, and technology control failures are a big reason fraud occurs. Using a case study approach, in this session, you will learn about the pervasiveness of fraud, the control failures that contribute to fraud, and what you can do to mitigate fraud risk.
A specific focus of this course is the application of information technology general controls and information technology application controls. In this course, you will examine numerous reported fraud cases and identify the general control and application control failures that contributed to each of these frauds. By learning through these real-world case studies, you will be better positioned to reduce fraud risk.
Speakers:
Thomas G. Stephens Jr., CPA.CITP, CGMA
This session provides a refresher regarding the fundamentals of activity-based costing (ABC). We will examine theoretical concepts before exploring practical possibilities for implementing ABC. A major focus of the course will be factors to consider when determining whether this managerial accounting tool is an appropriate resource for an organization.
Speakers:
Chris Harper
Objectives:
After attending this presentation, you will be able to...
Identify the cause and impact on real-life fraud cases
Determine what to be alert for in an audit to identify fraud potential
Instructor:
Jennifer F. Louis, CPA
Fields of Study:
Auditing
Major Topics:
The major topics covered in this course include:
- Fraud trends per the most recent Association of Certified Fraud Examiners (ACFE) Annual Report on Fraud and Abuse
- Real-life examples of fraud in nonpublic entity and nonprofit environments.
- Cyber-security risks of fraud
Objectives:
After attending this presentation, you will be able to...
Recall the definition of forensic accounting
Recognize the various aspects of forensic accounting
Identify the credentials needed to start a forensic accounting practice
Identify possible markets for forensic accounting services
Prepare a marketing plan to obtain clients
Identify the basic equipment, software, and best practices for starting a forensic accounting practice
Instructor:
Robert Nordlander, CPA, CFE
Fields of Study:
Accounting
Major Topics:
The major topics covered in this course include:
- What equipment is needed to start a forensic accounting practice
- The common services needed by clients
- Using your current skillset, identify the type of services you can provide
- How to market your services to a particular segment of possible clients
- Best practices in starting a forensic accounting practice
How you say what you say is more important than what you say. According to a UCLA study, 93% of a communicators effectiveness is based on non-verbal cues. This foundational program include a focus on the verbal, vocal and visual delivery techniques appropriate for the business environment, which can improve a speakers credibility, influence and impact. Depending on the course length other topics include; managing fear, organizing your presentation, increasing attention and interaction, handling questions, infusing humor, creating impactful visuals, and more.
Speakers:
Michelle Tillis Lederman
Objectives:
After attending this presentation, you will be able to...
Identify key fraud indicators and red flags within organizational processes.
Implement strategies to build a strong anti-fraud culture.
Comprehend fraud risks and prevention techniques.
Evaluate and improve internal controls for proactive fraud management through various tools.
Instructor:
Robert Berry, CPA
Fields of Study:
Auditing
Major Topics:
The major topics that will be covered in this course include:
- Definitions and types of fraud.
- How are frauds caught.
- Where, how, and when to look?
- Common red flags!
- How to reduce your fraud risks.
Whether you are in public practice, a consultant, or in industry – no one wants to lose their clients or their job. But why do so many CPAs treat their clients badly? Result - the client fires that CPA. What are the four (4) leading reasons why clients fire their CPA or consultant? Why do these actions alienate clients? Agreed, some of these actions may be unintentional, but the result is the same, the client moves on. Frustrating because it takes a long time to cultivate good clients.
The discussion focuses on over forty (40) recommendations to strengthen the relationship with the client, to hopefully prevent the client from moving on. You may not practice the Big Four Reasons Why CPAS are Fired, but you probably know others who do. What are the lessons learned? We will discuss proven techniques to effectively retain existing clients, keep you employed and help you gain new clients!
Speakers:
Don Minges, MBA
Objectives:
After attending this presentation, you will be able to...
Apply advanced Excel auditing tools, such as Trace Precedents, Trace Dependents, and the Error Checking feature, to effectively identify and rectify complex errors in financial spreadsheets.
Analyze and interpret common error messages and anomalies in Excel, enabling the ability to diagnose underlying issues in spreadsheet formulas and data inputs.
Distinguish between different types of Excel errors, including formula errors, reference errors, and logical errors, to implement targeted corrective actions for enhanced spreadsheet accuracy and reliability.
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Auditing
Major Topics:
- Understanding Common Excel Errors: Gain insights into the most common types of errors encountered in Excel, including formula errors, reference errors, and logic errors.
- Advanced Formulas and Functions: Learn to use advanced Excel functions and formulas that are crucial for error detection and data analysis.
- Data Validation Techniques: Master the art of data validation to prevent errors before they occur. This includes setting up data validation rules and using conditional formatting to highlight potential inaccuracies.
- Error Tracing and Auditing Tools: Delve into Excel's auditing tools to trace and fix errors. Learn to use Trace Precedents, Trace Dependents, and the Error Checking tool effectively.
Individuals who work in a governmental environment have many rules of ethics that must be followed. The Government Accountability Office (GAO) issues Yellow Book providing rules related to ethics and independence, which received a significant update in 2018. We'll review some of the key elements of ethics relevant to governmental entities and auditors to prevent independence noncompliance.
Speakers:
Melisa F. Galasso
In order not to perform an excessive number of audit procedures (over audit) auditors must perform procedures in order to determine in what areas are there weak internal controls that could result in a risk that the financial statements would be materially misstated and not be detected. SAS No. 122, AU 300 – 499, Measuring Audit Risk provides guidance as well as required procedures that must be performed in every audit in order to determine the risk of material misstatement. No longer can the auditor state that they assess the risk of material misstatement at maximum without having a basis for making such assessment. As a result, the standards now require that the auditor make such an assessment of a material misstatement of the financial statement on every audit in order to have a basis for such assessment. This program is an overview of the statement documentation requirements in assessing such a risk.
Speakers:
Dennis F. Dycus, CFE, CPA, CGFM
Increasingly, automating business processes is a necessity. In this session, you will learn about real-world examples of automating business processes. Remember, the survival of your business might depend upon successful automation!
Speakers:
Randolph (Randy) P. Johnston
Participate in this session to learn about key emerging technologies, including quantum computing, artificial intelligence, and selfsupervised learning.
Speakers:
Brian F. Tankersley, CPA.CITP, CGMA
Objectives:
- Explain the concept of delegation
- Assess delegation skills
- List poor delegation outcomes
- Identify the ten steps to delegating effectively
- Recognize the barriers and benefits of delegation
- Begin a delegation action plan
Presenters:
Deb Brown
Field of Study:
Personal Development (2)
Major Topics:
- What is delegation?
- Why is delegation important?
- When and to whom should tasks be assigned?
- How can you delegate effectively?
- How do you deal with problems and issues when they arise?
This course focuses on the key federal tax issues affecting businesses from the internal accountant's point of view, with a focus on recent tax legislation and developments. Planning alternatives and the potential risks associated with those strategies will also be discussed.
**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.
Speakers:
Doug Van Der Aa, CPA, JD
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. A detailed analysis of the self-rental passive activity rules will be given, including forms reporting examples and integrates them with the flow-through entity rules related to self-rental.
**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.
Speakers:
Steven C. Dilley, CPA, JD, PhD
Objectives:
After attending this presentation, you will be able to...
Analyze the impact of good culture
Build a framework to change organizational culture
Instructor:
Jim Bitterle
Fields of Study:
Personnel/Human Resources
Major Topics:
The major topics that will be covered in this course include:
- What is culture
- Why culture matters
- A process to change your organization’s culture
Objectives:
After attending this course, you will be able to...
List and use powerful but often hidden tools available in Excel
Discuss some of the new features built into the spreadsheet application
Work in a more efficient manner because of keyboard and ribbon-based tools
Instructor:
Karl Egnatoff, CPA.CITP
Fields of Study:
Computer Software & Applications
Major Topics:
The major topics covered in this course include:
- The power of keyboard shortcuts
- Oft used features with more capability than meets the eye
- New helpful features
Note: This session is taught using Hands-On methodology. We provide practice files that tie to the examples in the course materials so participants can undertake all the steps in unison with the instructor.
The staggering volume of accounting scandals is a scandal. What has happened and what were the root causes? Why do many financial professionals choose to do the wrong thing? What has been the cumulative impact on the profession? What can we do to enhance our professional reputation? We will discuss the many "fixes" imposed to address previous accounting scandals, including COSO; were they effective? We must understand that accounting fraud is prevalent and what should we look out for? Be aware. We do not want history to repeat itself.
Speakers:
Don Minges, MBA
Tracy Cooper, CPA
Objectives:
After attending this presentation you will be able to...
Identify the complexities of the new FASB lease standard.
Recall the FASB lease standard implementation challenges.
Instructor:
Allison M. Henry, CPA, CGMA
Fields of Study:
Accounting
Major Topics:
The major topics that will be covered in this class include:
- FASB's Accounting Standard Update for Leases (ASC Topic 842).
- Key differences between ASC Topic 842 and ASC Topic 840.
- Commitments that are on the balance sheet: operating leases and finance leases
- Allocation consideration to lease and nonlease components.
- Lease payments, discount rate, inception date, commencement date, lease term.
- Impairments of right-of-use asset, modifications, subleases.
- Policy elections and disclosures.
This is not your average CPE course--Part 2! In this second part course (which is equally fun and engaging), you will learn how to feel confident--even in highly stressful situations. You will learn new secrets to great health that take under 10 minutes per week, and you will learn how to know what is most important to you--so you can be happier and healthier in the long run. Tune in for techniques to relieve stress and tips on incorpating meditation into your daily routine. All of which will help improve your memory and overall mental health and wellbeing. In addition, you'll learn an unsurpassed method for making sure you stay consistent with actually implementing these methods in your daily life.
Speakers:
Jonathan Robinson, MA, MFT
Unlike technologies we use every day, many currently emerging technologies can change how we work in the future. This session covers an assortment of technologies nearing mainstream adoption and helps you understand what they do, how they work, and some of the potential risks and rewards they offer. Attend this course, and learn the basics of blockchain, cryptocurrencies, big data, artificial intelligence, and machine learn.
Speakers:
Thomas G. Stephens Jr., CPA.CITP, CGMA
This course examines actual fraud circumstances through the lens of potential prevention. We will examine how selected frauds were accomplished and consider what internal controls may have prevented fraudsters’ ability to accomplish their nefarious acts.
Speakers:
Chris Harper
Objectives:
- Apply accounting and financial reporting standards to construction contractors
Presenters:
Dave Peters, CPA, CFP, CLU, CPCU, MST, MBA
Field of Study:
Accounting (4)
Major Topics:
- Overall landscape of the construction industry
- GAAP and recent changes affecting the construction industry
- The Revenue Recognition Standard and its impact on the construction industry
- The unique relationship between the contractor and the surety
- The lease FASB ASC and its impact on the construction industry
Objectives:
After attending this presentation you will be able to ...
Apply best practices when creating your spreadsheets
Determine which controls you need to develop for your spreadsheets
Use controls to build more accurate spreadsheets
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Auditing
Major Topics:
The major topics that will be covered in this class include:
- Learn best practices when designing your spreadsheets
- How to create a proper worksheet structure
- Learn to use Excel's built in features to find errors
- How to create your custom controls to prevent and find errors
- Using links to quickly move to controls
- Using Conditional Formatting to highlight errors
In the fast moving world where everyone is communicating through email, text and instant messaging we have forgotten the power of face-to-face conversation. Communication and connection is the foundation for building a thriving network and business.
During this talk, The Connector’s Advantage author, Michelle Tillis Lederman will inspire you to leverage the power of personal connection in the digital age while still incorporating the efficiency of virtual communication.
Speakers:
Michelle Tillis Lederman
Objectives:
- Identify key provisions of SQMS 1, SQMS 2, and SQMS 3
- Recall quality management provisions in SAS 146 and SSARS No. 26
- Understand the role of firm leadership in establishing quality management standards
- Recall the requirements for engagement quality reviews
Presenters:
Marci Thomas, CPA
Field of Study:
Auditing (2)
Major Topics:
- Quality management standards
- SSARS No. 26
- SAS 146
- Risk assessment and risk-based approaches to quality management
- Audit engagement leadership
- Managing technology and the use of external service providers
Objectives:
After attending this presentation, you will be able to...
Determine common ratios used to analyze and interpret financial results, focusing on areas such as profitability, liquidity, operating efficiency, and leverage
Identify how to improve the use of analytic procedures to detect earnings management and other anomalies
Determine how to leverage analytic procedures as audit evidence
Identify how to draw conclusions from financial statement analysis
Instructor:
Jennifer F. Louis, CPA
Fields of Study:
Auditing
Major Topics:
The major topics covered in this course include:
- Financial statement analysis, and communicating insights to financial statement users
- Improving audit quality through strong analytic procedures, including identifying and responding to risk of material misstatement
- Developing plausible expectations for comparison to actual financial results
- Detecting earnings management and other risks through analytic procedures
Objectives:
After attending this presentation you will be able to...
Raise awareness of unconscious biases that may unintentionally impact your judgment and ethical practices
Evaluate heuristics -- or mental shortcuts -- that allow people to make decisions quickly and efficiently, but may lead individuals astray in their thought process
Discover how to spot and counter biases to help maintain objectivity
Instructor:
Garrett Wasny, MA, CMC, CITP/FIBP
Fields of Study:
Behavioral Ethics
Major Topics:
The major topics that will be covered in this class include:
- What are cognitive biases?
- Common judgment biases in the accounting profession
- Professional judgment frameworks
- How to use psychology to your advantage
- Simple and pragmatic steps to overcome bias
Good judgment works well in handling most employee relations matters. However, there are special situations where legal requirements dictate specific handling to avoid significant personal and employer liability. This course provides practical knowledge and scripts for responding to requests for accommodations regarding religious practices or disabilities, confronting employees in substance abuse situations, and handling disclosures of contagious infections so that individual is properly helped, and the health of your workforce is protected.
Speakers:
Mike Mirarchi
The Uniform Guidance identifies COSO and Green Book as best practices in internal control. This course will cover the background on COSO and its 2013 update. We’ll also review the application of COSO to Green Book. Attendees will learn how to leverage Part 6 of the Compliance Supplement for documentation of internal controls.
Speakers:
Melisa F. Galasso
You often can perform an audit in accordance with all of the standards, and still have a substandard audit IF you did not get out among the clients employees (let them know you are there and where you located), talk to as many people as you can regardless as to whether you may think that they may have any helpful information; constantly observe your surrounding where ever you are at (you never now what you might see) and lastly, listen to not only what people are saying to you but are also saying around you.
This presentation is designed to illustrate the importance of making yourself available to your client’s employees, let them know that you are there and where you can be found. Talk with them because if there is a problem, somebody knows and they will often tell you all about it IF you just ask them. Look at your surrounding everywhere you go. What are you looking for? I don’t know but I’ll know it when I see it. Lastly, listen to what they have to say. Every word is important because they may say something that you had not asked about.
Remember, you never want to discover something and go to an individual who you determined knew about it and ask, why didn’t you tell me about this and their response was, you never asked me!
Speakers:
Dennis F. Dycus, CFE, CPA, CGFM
This course examines the critical issues and special opportunities facing partnerships and their partners, with a focus on reporting tax basis capital accounts.
**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.
Speakers:
Doug Van Der Aa, CPA, JD
This program provides an update to the latest tax developments, rules and regulations affecting individual taxpayers, including a review and integration of late 2023 -24 legislation.
**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.
Speakers:
Steven C. Dilley, CPA, JD, PhD
Objectives:
After attending this presentation you will be able to...
Identify the complexities of the new FASB lease standard and its implementation challenges.
Instructor:
Allison M. Henry, CPA, CGMA
Fields of Study:
Accounting
Major Topics:
The major topics that will be covered in this class include:
- FASB's Accounting Standard Update for Leases (ASC Topic 842)
- Key differences between ASC Topic 842 and ASC Topic 840
- Implementation options, entries, practical expedients, and remeasurement-triggering events
- FASB ASU 2023 - 01 - Leases (Topic 842): Common Control Arrangements
It is the role of a leader to build and maintain a great culture in the organization. The culture is the driving force that shapes the attitudes and behaviors of everyone in the organization. A relationship driven organization is built on trust and is the most effective way to improve productivity, engagement, and the bottom line. Understand the components that enable trust to be created and maintained throughout teams and organizations.
Speakers:
Michelle Tillis Lederman
This course on ethics in communication and reporting covers essential topics to ensure integrity and professionalism in our interactions. We begin with the fundamentals of ethical communication, emphasizing the importance of honesty, transparency, and respect. We then explore four must-have communication skills crucial for effective and ethical exchanges. The session also provides practical application steps on how to improve these ethical communication skills in daily practice. Finally, we discuss the problems associated with unethical behavior in reporting and communication, highlighting the potential consequences and the importance of maintaining ethical standards to build trust and credibility.
Speakers:
Jane Mims, PhD.
Often a simple situation may seem innocent, but it can lead to large complications quickly. Conflicts of interest are unavoidable and occur frequently for CPAs in business and industry. What will you do when they happen? Will you take the necessary steps to remain ethical and to protect your license? We will show you how in detail. You and I have a responsibility to our organizations and to the public to be ethical. If you do not follow the prescribed steps, as detailed in the Code of Professional Conduct, there will be problems. Do not forget your duty to the public.
Speakers:
Don Minges, MBA
Objectives:
After attending this presentation you will be able to...
Recognize the impact our level of self-esteem has on wellbeing in our personal and professional lives
Recognize that we have choice to let go of unhealthy beliefs about ourselves and replace them with positive ones
Recognize the benefits of high self-esteem
Identify traps of low self-esteem and ways to minimize them
Recognize the components of self-esteem and ways to enhance positive feelings toward self
Instructor:
Robbie Glantz
Fields of Study:
Behavioral Ethics
Major Topics:
The major topics covered in this class include:
- Self-Esteem: What is it?
- Belief systems
- Benefits of High Self Esteem
- Minimizing traps of low Self Esteem
- Components of High Self Esteem
Objectives:
After attending this presentation you will be able to...
Identify at least 10 technological, business, and social trends driving the development of the Metaverse
Give examples of at least 10 metaverse projects that are already underway
Recognize at least five key management lessons and design principles learned to date related to metaverse technologies
Recall at least three ways the metaverse has the potential to fracture reality and the world as know it
Highlight at least five ways the metaverse will change the accounting profession
Instructor:
Garrett Wasny, MA, CMC, CITP/FIBP
Fields of Study:
Information Technology
Major Topics:
The major topics that will be covered in this class include:
- Brief History of Experience-Sharing Technologies
- Omniverse and Metaverse Basics
- The Enterprise Metaverse
- Leading Case Studies and Platforms to Date
- Non-Fungible Tokens
- Digital Twins
- Immersive Learning
- Remote Presence
- Reality Editors and Product Experience
- Visual Inspection
- Synthetic Media
- Immersive Experiences
- Holodeck Technology
- Universal Basic Reality
- Metaverse Starter Strategy for Accountants
Following on Part 1 of this course, in Part 2 you will learn advanced ways to solve problems without bruising egos, how to create profound trust quickly, and how to motivate clients and co-workers to do your bidding with a minimal amount of wasted time or hassles. The bottom line will be better client and co-worker relationships, leading to increased enjoyment and productivity at work.
Speakers:
Jonathan Robinson, MA, MFT
As spreadsheets evolve, so must your practices for creating, editing, and auditing them. In this program, you will gain an in-depth understanding of the best ways to work with Excel by learning best practices associated with Excel spreadsheets in each of the following areas: creating and editing Excel workbooks, securing Excel workbooks, collaborating with others in Excel, and reporting on data contained in Excel.
Today’s best practices for Excel differ significantly from those used in the past, and you will learn the best ways to work with Excel spreadsheets in this “must-see” CPE program. Course materials include relevant examples to enhance your learning experience. Join us for this program to help you utilize Excel to its fullest potential.
Speakers:
Thomas G. Stephens Jr., CPA.CITP, CGMA
This course introduces practical ways that public accountants can use Excel to enhance both the efficiency and effectiveness of client engagements. We will reinforce core concepts by illustrating ways that Excel is a tool for analysis and reporting. We will introduce numerous analytical methods and techniques by using practical examples to illustrate how to unleash the power of Excel when obtaining, analyzing, and reporting information.
Speakers:
Chris Harper
Establishing a work-life balance is difficult in any profession, yet financial professionals confront unique challenges that make this goal seem even more elusive. Technology results in being “always on,†with no true time to disconnect and genuinely enjoy family, exercise, or hobbies. Lack of balance comes with costs, including poor health and lower productivity.
Why are some professionals able to establish a successful balance between career demands and family while others are not? How are some firms able to achieve both high employee satisfaction and strong productivity? This webinar looks at research, surveys, and simple anecdotal information to provide a better understanding of how to achieve a realistic work-life balance in the modern world. We also discuss the tax consequences that arise when professionals seek balance by working from home in one state while their employer is located in a different state.
Objectives:
- Understand the unique challenges professionals confront when trying to achieve work-life balance
- Learn which skills and organizational structures render the best results for those looking to improve work-life balance
- Understand the research available to help organizations improve work-life balance
Presenters:
Jason Cornell, Esq.
Field of Study:
Personnel/Human Resources (1), Taxes (1)
Major Topics:
- Discuss how productivity strategies may improve work-life balance
- Understand the state tax consequences that may arise when working from home
- Identify and discuss challenges unique to financial professionals
- Review how some organizations are providing support to improve work-life balance
- Explore the role of alternative work arrangements
- Examine challenges unique to auditors versus tax professionals
- A comparison of work-life balance between public and industry accountants
- How work-family conflict varies among financial professionals
- Recommendations for improving work-life balance
Just as there is some convergence of U.S. accounting standards (GAAP) with international standards (IFRS), a convergence of U.S. professional ethics standards (AICPA Code of Professional Conduct) with the international Code of Ethics for Professional Accountants is continuing to emerge. This workshop compares these two sets of ethics standards, emphasizing both the theoretical aspects and practical implications for today's accounting professionals.
Speakers:
Albert D. Spalding Jr.
Objectives:
After attending this presentation you will be able to...
Create a three step plan that allows you to be a more strategic and influential leader.
Practice increasing your confidence even in the most uncertain situations.
Determine your next step to build a supportive and engaging community around you.
Instructor:
Tara Whitney, CPA, ACC
Fields of Study:
Personal Development
Major Topics:
- How to increase your visibility instead of flying under the radar.
- Critical time management techniques that allow you to focus and prioritize the right strategic initiatives.
- How your inner critic operates and how to silence it.
- How to build a network of community support and mentoring.
- What impostor syndrome is and how it may be holding you back.
As part of the Tax Cuts and Jobs Act (TCJA), IRC § 199A was added. This Internal Revenue Code section allows certain pass-through entities the ability to has made it deduct up to 20% of their qualified business. Although practitioners have had over three years of “experience” utilizing IRC § 100A, many practitioners still do not feel comfortable with this part of the Internal Revenue Code. The purpose of this presentation is to provide the practitioner with an understanding of the rules of IRC § 199A as well as an understanding of the IRC § 199A regulations.
**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.
Speakers:
Arthur Werner
Shelli Huston, CPA, MS
Poorly handled conflicts can lead to break downs in communication, reduced morale, and higher turnover. However, when managed well, conflict has the potential to bring value to the organization and the team. Conflict is a costly and often mishandled occurrence in the workplace. Successful conflict resolution occurs by listening to and providing opportunities to meet each side needs, and adequately addressing their interests so that they are each satisfied with the outcome. In this you will learn the different conflict modes, how to choose the appropriate strategy for your situation, and how relationships impact your ability to promote the positive outcomes and minimize the negative outcomes of conflict.
Speakers:
Michelle Tillis Lederman
Objectives:
After attending this presentation you will be able to...
Apply recent tax developments affecting the partnership entity and its partners
Instructor:
Steven C. Dilley, CPA, JD, PhD
Fields of Study:
Taxes
Major Topics:
The major topics that will be covered in this class include:
- Discuss the impact of the Section 199A flow-through entities deduction on partnerships and their partners
- The meaning of a "tax basis capital account"
- How the financial accounting and tax capital accounts differ from one another
- Determine a partner's share of the partnership's liabilities
- Distinguish "recourse" loans from "nonrecourse" loans
- What are "qualified nonrecourse financing" loans and how they affect partners
- Section 704 "built-in gain or loss" rules and how they impact Schedule K-1 reporting
- Section 4655 "at risk" rules and how they impact Schedule K-1 reporting
Due to the constant stress of a fast paced life, overwork, and family demands, it’s easy to feel one’s life is out of balance. When this happens, all areas of your life can suffer. By learning key methods for setting priorities and goals, overcoming stress, and deciding what’s most important to you, you can achieve new levels of balance and greater results. Having more balance in your life will allow you to do less of what you don’t want and more of what is truly important to you.
Speakers:
Jonathan Robinson, MA, MFT
SAS 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, was issued in October 2021. This audit standard amends AU-C 315, making many changes to address common audit deficiencies. This course will provide an overview of SAS 145 and its changes to AU-C 315.
Speakers:
Melisa F. Galasso
Sampling is often identified as a common audit deficiency in peer review. This course will review when is sampling applicable and basics of planning a sample. We'll then focus on the application of sampling in financial statement audits with a look at sampling for substantive procedures. We'll look at the use of monetary unit sampling and tools that can be leveraged to reduce bias in sampling.
Speakers:
Melisa F. Galasso
Small businesses have better options now than ever before in the market of accounting solutions. Participate in this session to learn more about these options and which might be best for you or your clients.
Speakers:
Randolph (Randy) P. Johnston
This course will serve as an introduction to conducting effective walkthroughs to gain an understanding of the client's transaction processes as well as identify internal controls within each process. This course will review the procedures, questions to ask, and documentation requirements of walkthroughs. It will also include real-world examples of the red flags that may arise while executing a walkthrough.
Speakers:
Jaclyn Veno, CPA
This program addresses the critical issues and special opportunities facing S-corporations, with a focus on reporting shareholder basis and distributions.
**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.
Speakers:
Doug Van Der Aa, CPA, JD
This program provides an update to the latest tax developments, rules and regulations affecting business taxpayers, including a review and integration of 2023-24 legislation.
**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.
Speakers:
Steven C. Dilley, CPA, JD, PhD
Objectives:
After completing this course, you will be able to...
Recognize basic tenets of engagement reviews performed in accordance with the AICPA Peer Review Standards.
Recall tips to make sure that your firm has a successful peer review.
Instructor:
Allison M. Henry, CPA, CGMA
Fields of Study:
Accounting
Major Topics:
The major topics covered in this class include:
- Basic requirements of an engagement review.
- Qualifications for serving as a peer reviewer.
- Involvement of peer review administrators and technical staff, peer review committees, AICPA, state boards of accountancy.
- Engagement selection criteria, information to be provided to the peer reviewer, the evaluation of engagements, the synthesis of matters, the nature of the reports, what happens if there is a nonconforming engagement, follow-up actions required by the committee.
- Common engagement review findings and tips for passing peer review.
The best leaders are always ethical. Every great leader has heart and readily shows that they care. What is the true value of a trustworthy leader? Why do we need trustworthy leaders? How do we examine ethical issues - what is the process? Trust provides a safety net that enables innovation to flourish. Be the best leader you can be by caring about others and remaining ethical.
Ethics is fundamentally how we treat others. Do we measure up to that standard?
Speakers:
Don Minges, MBA
John Levy, MBA, CPA
Charts and graphs are nothing new. However, many professionals struggle with building compelling visualizations. If that statement describes you, participate in this session to improve your skills in creating Excel charts and other visualizations. As a result, you will create visualizations to enhance your communication skills.
This session is much more than just a seminar on fundamental charts. Instead, in this session, you will learn how to create advanced charts that are interactive, dynamic, and aesthetically pleasing – three qualities that will help to ensure that your readers and audience will understand the data you are presenting. This seminar is a must if you want to improve your communication skills.
Speakers:
Thomas G. Stephens Jr., CPA.CITP, CGMA
This course explores the increasingly complex features of Excel that facilitate efficient data analysis. We will introduce numerous analytical methods and techniques by using practical examples to illustrate how to unleash the power of Excel when manipulating, analyzing and reporting information.
Speakers:
Chris Harper
Objectives:
After attending this presentation, you will be able to...
Recognize commonly asked questions about payroll
Recall answers to questions about payroll taxes and payroll tax forms
Recognize issues related to record retention, overtime, and pay
Recognize employee questions about bonus checks
Identify various ways to pay employees
Identify resources for payroll related questions
Identify differences between federal and state payroll requirements
Instructor:
Elizabeth Bystrom, CPA
Fields of Study:
Taxes
Major Topics:
The major topics in this class include:
- Questions and answers for 10 of the most commonly asked questions employers and business owners have about payroll
- Payroll taxes and payroll return requirements for employers
- Payroll-related requirements affecting employers, including overtime and bonus withholding.
- Federal and state requirements related to common payroll issues, including pay stub and pay frequency.
- Organizational and business strategies that employers should consider when running payroll, including frequency of pay, who is running payroll, how best to pay your employees, and record retention policies.
This session describes a state agency's quality review of a not-for-profit organization's A-133 Single Audit. The case study describes the organization audited, its federally- and state-funded programs, and the CPA firm retained to do the audit. Various anomalies in the financial statements alerted state officials to potential problems, and a detailed quality review followed. Find out how the entity turned hundreds of thousands of dollars in bank overdrafts into hundreds of thousands of dollars of cash on its balance sheet. Explore other “creative” ways to deal with fixed assets, accounts receivable, and related-party transactions. Were the auditors just sloppy, ignorant, negligent? Or were they active participants in producing fraudulent financial statements? You be the judge.
Speakers:
David L. Cotton, CPA, CFE, CGFM
Most small and mid-sized businesses are at least considering cloud-based suites for business management, performance management, and productivity. Unfortunately, many owners and accounting professionals need to learn the difference between using cloud-native tools, employing a managed service provider, and utilizing a desktop hosting provider. This session helps participants understand the differences in the levels of service provided by these offerings and will also highlight some of the regulatory barriers which could create problems for your organization. Attend this session and learn what you need to know before saying “see ya” to your servers.
Speakers:
Brian F. Tankersley, CPA.CITP, CGMA
This course dives into the powerful, but potentially under-utilized, capabilities of Microsoft Excel. Designed for sophisticated users willing to approach spreadsheets from a unique perspective, this program encourages users to challenge the status quo by considering opportunities to take acceptable spreadsheets to a new level.
Speakers:
Chris Harper
Tax return preparation and consulting always involves the accountant's review of – and reliance on – information provided by the client. Not everything can, or need be, verified. This workshop considers the duty of CPA tax return preparers to make further inquiries, from the perspective of Circular 230, preparer penalties and professional ethics.
Speakers:
Albert D. Spalding Jr.
The COVID pandemic changed the way many people worked, yet others have had remote teams for decades and little changed. Many organizations trying to bring people back to the office have experienced significant turnover. Some practices have changed forever while some principles will always remain the same. Keeping your people happy equals keeping your best people. Learn the changes you should make now and the things you should do forever!
Speakers:
John L. Daly, MBA, CPA, CMA, CPIM
The tools for managing performance and addressing misconduct are not identical. The failure to point this out to leaders has often resulted in the use of the wrong tool. Reinforcing good performance and securing improvements in performance requires skill in coaching employees, making effective requests, and providing effective feedback This course provides practical knowledge and scripts for setting, communicating, and enforcing performance expectations, such that personal and employer liability is avoided.
Speakers:
Mike Mirarchi
The annual budgeting process is often criticized as an accounting exercise that is obsolete soon after it is published, prone to gamesmanship, cumbersome, not volume sensitive, and disconnected from the organization's strategy and risk management processes. You can resolve these deficiencies using capacity-sensitive driver-based projections. Driver-based budgeting allows for quick scenario planning and far easier analysis of a growing organization whose future may look nothing like today. The driver-based budgets can be periodically refreshed to create rolling financial forecasts extending well beyond the fiscal year end. Learn how managerial accounting can become managerial economics.
Speakers:
Gary Cokins, MBA, CPIM
Single Audits are an area of focus for the AICPA's Enhancing Audit Quality Initiative. The Uniform Guidance provides very unique audit requirements when auditing federal funds. This course will look into the unique performance and reporting requirements in Single Audits. Participants will have a basic understanding of internal controls over compliance, compliance requirements, how to use the Compliance Supplement, and the elements of a finding in a Single Audit.
Speakers:
Melisa F. Galasso
During this presentation, the most common mistakes made by employee benefit plan auditors, as well as, plan sponsors will be identified. Best practices for handling specific issues that arise during the course of the engagement will also be explored. This discussion will help auditors recognize potential pitfalls in audit procedures/documentation and assist plan sponsors with compliance issues.
Speakers:
Melissa Critcher, CPA
Understanding the dynamics of family interaction is one of the most important skills in helping a family business succeed.
This course takes a candid look inside the family business, and will help the participant navigate delicate issues while learning to provide counsel that will grow - or protect - the family business and non-family staff.
Speakers:
James T. Lindell, CPA, CSP, CGMA, MBA
AI is an extremely popular topic these days, and for good reason! However, does AI present yet another threat to your privacy? Get answers to this question and more in this session.
Speakers:
Brian F. Tankersley, CPA.CITP, CGMA
This course will dive into the fundamentals of fiduciary accounting and provide a reporting guide for determining whether receipts and expenditures are assigned to income or principal/corpus.
Speakers:
Doug Van Der Aa, CPA, JD
One of the important roles of any member of the financial team. Including the controller, may be involvement in the preparation of the company’s financial statements. Even if that responsibility falls within the office of the CFO, the controller and other finance personnel must understand how their transitions recorded impact the financial statements. Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity.
Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management discussion and analysis:
- A balance sheet or statement of financial position reports on a company's assets, liabilities and owners’ equity at a given point in time.
- An income statement may have varying names including profit and loss report (P&L report), statement of comprehensive income, or statement of revenue & expenses. These report on a company's income, expenses, and profits over a stated period. A profit and loss statement provides information on the operation of the enterprise. These include sales and the various expenses incurred during the stated period.
- A statement of changes in equity or “statement of equity” also called “statement of retained earnings” reports on the changes in equity of the company over a stated period.
- A cash flow statement reports on a company's cash flow, particularly its operating, investing and financing activities over a stated period.
A balance sheet represents a single point in time, where the income statement, the statement of changes in equity, and the cash flow statement each represent activities over a stated period. For large corporations, these statements may be complex and may include an extensive set of footnotes to the financial statements, management discussion and analysis and supplementary information. The notes typically describe each item on the balance sheet, income statement and cash flow statement in further detail. Notes to financial statements are considered an integral part of the financial statements.
Speakers:
Lynn Fountain
Gear up for tax season with Steve Dilley's annual update! This program provides an update to the latest tax developments, rules and regulations affecting both business and individual taxpayers, including a review and integration of 2023-2024 legislation.
An update was made to this course on January 14th, 2025.
**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.
Speakers:
Steven C. Dilley, CPA, JD, PhD
This seminar will introduce the process from filing a tax return to the IRS audit, IRS Appeals, Collections and litigation at courts of original jurisdiction. We will discuss the options taxpayers have at any point in the process with reference to real-life stories from the trenches.
**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.
Speakers:
Allison M. McLeod, LL.M., CPA
Due to the constant stress of a fast paced life, overwork, and family demands, it’s easy to feel one’s life is out of balance. When this happens, all areas of your life can suffer. By learning key methods for setting priorities and goals, overcoming stress, and deciding what’s most important to you, you can achieve new levels of balance and greater results. Having more balance in your life will allow you to do less of what you don’t want and more of what is truly important to you.
Speakers:
Jonathan Robinson, MA, MFT
Target setting can drive breathtaking positive results, the moonlandings, the eradication of smallpox or the repair of the ozone layer, for example.
They can also have a dark side that can put executives in jail, bring global businesses to their knees and even cause wholesale loss of life.
Using practical examples and case studies, this course walks you through the steps you need to follow to design robust, effective and credible targets for your organization.
Speakers:
Bernie Smith
The mad scramble to remote work and utilize apps like Teams has been trying for most organizations over the past couple of years. With a rush to install and no time to plan, most team members did their best, prioritizing remote meetings as the primary concern. Therefore, as a result, Teams is vastly misunderstood and underutilized in most organizations. Join us in this session to go beyond the remote meetings aspect of Teams and to learn how to optimize efficiency, communication, and workflow with Teams.
Speakers:
Connie Clark
Many organizations have implemented Microsoft 365/Office 365 at a basic level, but few have truly explored the breadth and depth of tools included with their subscriptions. Some less commonly known apps help you manage shared email boxes, create and use web forms, schedule appointments, trade shifts, create real-time closed captions, and translate presentations. Attend this session and learn more about the hidden features in Microsoft 365 that you can use to level up your productivity.
Speakers:
Brian F. Tankersley, CPA.CITP, CGMA
You often can perform an audit in accordance with all of the standards, and still have a substandard audit IF you did not get out among the clients employees (let them know you are there and where you located), talk to as many people as you can regardless as to whether you may think that they may have any helpful information; constantly observe your surrounding where ever you are at (you never now what you might see) and lastly, listen to not only what people are saying to you but are also saying around you.
This presentation is designed to illustrate the importance of making yourself available to your client’s employees, let them know that you are there and where you can be found. Talk with them because if there is a problem, somebody knows and they will often tell you all about it IF you just ask them. Look at your surrounding everywhere you go. What are you looking for? I don’t know but I’ll know it when I see it. Lastly, listen to what they have to say. Every word is important because they may say something that you had not asked about.
Remember, you never want to discover something and go to an individual who you determined knew about it and ask, why didn’t you tell me about this and their response was, you never asked me!
Speakers:
Dennis F. Dycus, CFE, CPA, CGFM
In this course, participants will gain a broad understanding of the various anti-fraud preventive and detective tests available to practitioners and take initial steps in building their own library of tests unique to their business or industry risks. Specific discussions and examples will include vendor analysis to look for potentially improper payments around conflicts of interests, fake vendor schemes, bribery & corruption, sanctions and trade compliance, anomalous payments, segregation of duties, among other risk categories. Participants will also explore tests around customers or distributors that include margin analysis, free goods, discounts and revenue recognition. Further, we will explore employee related test to mitigate travel & entertainment expense abuses. We will also point out various online and public resources for participants to start building their own library of tests to support both reactive investigations as well as proactive prevention and detection.
Speakers:
Vincent M. Walden, CPA, CFE
The AICPA's Auditing Standards Board has several large projects that will be impacting entities in the near future. We'll take a deep dive into the changes related quality management as well as group audits. We'll also review common audit deficiencies. This course will keep auditors up to date on the work of the ASB.
Speakers:
Melisa F. Galasso
In today’s real estate market, IRC §1031 tax-deferred exchanges can be one of the most important planning tools available to the real estate investor. The use of this technique is filled with pitfalls and traps. This new course will assist the practitioner in understanding the mechanics of a tax-deferred exchange and the value of a tax-deferred exchange in both tax and financial planning.
Updated August 2022
Speakers:
Arthur Werner
Jordon Rosen, CPA, MST, AEP®
Presently, over seven million businesses use QuickBooks Online. However, these businesses often struggle to get the reports they need. In some cases, they are limited because of their chosen subscription. However, necessary reports are available in other cases, yet users do not know how to access them. Join us in this session to learn about better reporting options in QuickBooks Online.
In this session, you will learn how to create and customize your reports in QuickBooks Online. You will learn about Standard, Custom, and Management reports. You will also learn about the new Spreadsheet Sync tool that allows you to create customized reports, including multi-company reports in Excel. If you use QuickBooks Online and want to improve reporting, this session is for you!
Speakers:
Thomas G. Stephens Jr., CPA.CITP, CGMA
In this course, we will share tips and tricks for working remotely. You will learn what to do/what not to do in a virtual working environment, strategies for leading teams remotely, employee engagement ideas, and techniques and tools for teleworking.
Speakers:
Kelly Simants, SHRM-SPC
You don’t need an accounting degree to harness the power of Microsoft Excel. This course shows how Excel makes sense beyond dollars and cents. We will focus on fundamental concepts for creating, editing, and utilizing Excel content. Participants will learn how to use Excel’s menus and other functions to craft Excel workbooks. Because this course is designed for newer users, we intentionally offer a broad overview of Excel’s numerous capabilities with in-depth coverage of selected resources tailored for non-accounting applications.
Speakers:
Chris Harper
Ethics is grounded in leadership and the finest leaders are always ethical. Every effective leader is ethical, in words and actions. The best leaders communicate effectively. Being trustworthy is more than being honest and fair. In today’s turbulent environment, leadership matters more than ever as the talented staff will readily move to ethical leaders. We must enhance our leadership skills to remain valuable. Simple stated - we all want to work for, and with, an ethical leader.
Speakers:
Don Minges, MBA
Bob Mims, CPA
Unlike a traditional financial audit objective (Are the financial statements materially misstated), performance auditing can address a wide variety of objectives. Is this program working? Can it be improved? Where can we save money? How can we operate more efficiently and effectively? Are management’s assertions supported? And so forth. This session will explain what a performance audit is, describe the applicable standards, and provide examples that indicate the value of a performance audit. Performance audits can add value to any entity and practitioners can profit from adding these assurance services to their practices.
Speakers:
David L. Cotton, CPA, CFE, CGFM
A significant amount of information is electronically initiated, recorded, processed, or reported, and information to be used as audit evidence may be available only in electronic form. During this session we will look at different types of information commonly presented to an auditor during the audit of an employee benefit plan, and identify considerations for auditors when evaluating information to be used as audit evidence.
Speakers:
Melissa Critcher, CPA
Yellow Book and Single Audit engagements are considered must-select engagements for peer review. This course will review the common deficiencies noted by peer reviewers and federal agencies. We'll focus on the requirements of Yellow Book independence, CPE, and reporting. We will also review deficiencies related to internal controls over compliance, compliance testing, and major program determination for Single Audits. We'll close the course with a look at the deficiencies often identified in COVID-related funds.
Speakers:
Melisa F. Galasso
Small businesses have better options now than ever before in the market of accounting solutions. Participate in this session to learn more about these options and which might be best for you or your clients.
Speakers:
Randolph (Randy) P. Johnston
Based on an AICPA Enhancing Audit Quality study, 23% of all single audits subject to enhanced oversight were materially non-conforming with professional standards due to failure to properly test controls over compliance.
This course will provide an overview of internal controls over compliance specifically related to Single Audits. We will discuss how to apply the concept of internal controls to various compliance requirements. Additionally, a common finding in the audits of governmental entities receiving federal grants is misidentifying controls and mistaking compliance for a control. That's why this course will also focus on identifying compliance versus controls over compliance.
Speakers:
Jaclyn Veno, CPA
These are uncertain times. With constant economic fluctuation, geopolitical uncertainty and inflation pressures, corporations and their professionals are facing challenges at every turn. The Controllership function is accustomed to dealing with changing variables but when the
change is constant and every evolving, even the simplest of tasks like cash flow and cash forecasting can become difficult.
This webinar is to focus on what methods the controller can elicit to attempt to address the current uncertainty when working with their cash flow issues and forecasting. Of course, there are basic measures that can be employed such as:
- Proactively managing receivables and payables
- Automate your accounts payable and receivables process
- Keep business expenses at a minimum
- Work with digital methods of payment from vendors
- Use credit wisely
However, this webinar will explore methods used to create and manage your cash flow and forecasting processes. These methods go one-step past your typical forecasting to enable management to explore various alternatives and scenarios for the business.
Speakers:
Lynn Fountain
This course corresponds to our Controllership series. This course 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 discuss the area of cash and investments and explore how the controller can move these responsibilities into more of a strategic role.
In today’s world, the role of cash management is often a pivotal role in the organization. In economically difficult times, controllers may find that they spend a great deal of their time on understanding and managing the organizations' cash position. This is certainly important and, in some areas, can be seen as a staple of the lifeblood of the organization’s ongoing viability. This course takes a look at some of the typical objectives involved in Cash management and then evaluates how those objectives can be further stretched into strategic pillars of the organization.
Speakers:
Lynn Fountain
This course explores the tests used to determine whether a worker is properly characterized as an employee or an independent contractor for tax purposes, with a focus on the cost of getting it wrong and possible Section 530 relief. The game changing impact of the Dynamex case and AB5 will also be discussed.
**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.
Speakers:
Doug Van Der Aa, CPA, JD
A team member is not performing satisfactorily. Tried several corrective actions – none worked. We must dig to determine the root causes. We will review a 15-step process to assess all the reasons why they are not performing, so you can reduce and hopefully eliminate performance issues. Proper planning is essential. If none of the remedies or suggestions work, we will review how to part ways. The sooner you address the issues, the sooner the situation can improve. If you have had one employee problem, this session is for you.
Speakers:
Don Minges, MBA
Internal controls are more important than ever, and their importance increases daily. However, internal controls present a challenge for many smaller organizations. This program will teach you how to evaluate, develop, and implement an effective internal control structure in a small business environment. You will identify how to assess risk in smaller organizations and implement preventive, detective, deterrent, and compensating controls to mitigate these risks, even without proper segregation of duties. Additionally, participating in this program will teach you technology-focused techniques for preventing and detecting fraud and securing information systems and sensitive data.
For small organizations, maintaining an effective system of internal controls presents a significant challenge. Realistically, implementing many theoretical concepts surrounding internal controls may not be possible in some cases. Consequently, many internal control structures foster an environment where too much risk exists. This factor and uncontrolled information systems can often lead to disastrous results. Participate in this program to learn the necessary insights and tools to design, implement, and monitor effective internal controls, security, and anti-fraud measures in small organizations.
Speakers:
Thomas G. Stephens Jr., CPA.CITP, CGMA
PowerPoint is a widely available resource that is potentially underutilized by accountants because many accountants do not stray beyond Excel and Word in the Microsoft Office suite. You will learn how to create and edit a professional PowerPoint slide deck. This session places particular emphasis on efficiency tips and tricks that will allow you to develop creative, professional visual aids while minimizing time and effort. The course’s author will share personal insights he has cultivated throughout more than two decades of public speaking. Although the session will focus on creating and editing slides, we will illustrate best practices for presentation delivery. We will also explain how PowerPoint can be used for purposes other than delivering presentations.
Speakers:
Chris Harper
Every business needs capital, and capital has a cost. Providers of debt and equity demand a return and the combination is the cost of capital for the business. This session discusses how to calculate the cost of capital, how to use it to make superior business decisions every day and some common ways organizations misuse this number.
Who should understand your organization’s cost of capital? Even if you are not yet the CFO, you need to thoroughly understand the cost of capital and its use. The cost of capital allows managers to, “Get the biggest bang for the buck.” If you want to enhance your corporate finance skills, this session is for you.
Speakers:
Don Minges, MBA
Governmental accounting is very unique. This course will introduce the financial reporting basics for governments, including fund accounting and the modified accrual basis of accounting. Attendees will analyze the layouts of the fund financial statements as well as the government-wide financial statements. The course will also cover the concept of component units, Management Discussion & Analysis (MD&A), and the Annual Comprehensive Financial Report.
Speakers:
Melisa F. Galasso
While outsourcing and automation have been used in multinational corporations, the decline in accounting program enrollment at many universities has made finding qualified entry-level staff more challenging and forced a new conversation about these tools in small and mid-sized businesses. This session will discuss the business environment for outsourcing and review the ethical, regulatory, and practical considerations associated with revealing data and relying on the work of others in your organization.
Speakers:
Brian F. Tankersley, CPA.CITP, CGMA
The TCJA made turning business losses into tax refunds far more difficult. The CARES Act suspended and modified many of these changes. This course will address the revised rules for deducting business losses and discuss planning ideas and potential pitfalls.
**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.
Speakers:
Doug Van Der Aa, CPA, JD
According to the FBI, “white-collar crime is … synonymous with the full range of frauds committed by business and government professionals … characterized by deceit, concealment, or violation of trust …. The motivation behind these crimes is financial—to obtain or avoid losing money, property, or services or to secure a personal or business advantage.” CPAs can and should play a crucial role in preventing and detecting white-collar crime, as well as in prosecuting the perpetrators. This session will explore whether we are up to this challenge, heighten awareness regarding the CPA’s role as a front-line defender of the public interest, and assess whether we are deserving of the public trust we enjoy.
Speakers:
David L. Cotton, CPA, CFE, CGFM
The term “automate” has been an industry buzzword for at least a decade. Yet, few organizations have embarked on successful automation journeys, leading to greater efficiencies, reduced errors, and happier team members. In this session, you will learn how to crank up your automation projects and see first-hand how easy and effective automation can be. More specifically, this session shows you exactly how you can work with tools from Zoho, Zapier, and Microsoft to enable powerful routines that will allow you and your team to get more done in less time.
Speakers:
Thomas G. Stephens Jr., CPA.CITP, CGMA
Yellow Book and Single Audit engagements are considered must select engagements for Peer Review. This course will cover the Yellow Book independence requirements which are required any time an auditor is performing a Yellow Book or Single Audit even when the engagement is for a for-profit entity.
We'll take a look at the major changes in the 2024 Compliance Supplement as well as the changes to the Uniform Guidance. We'll close with major deficiencies identified by the federal agencies and peer reviewers.
Speakers:
Melisa F. Galasso
Enhance your productivity and streamline your accounting practices with ideas learned in this course. This dynamic program, designed specifically for accountants seeking a competitive edge, delves into the practical applications of ChatGPT in your daily workflow. From conducting comprehensive research and crafting compelling correspondence to swiftly addressing technical inquiries and optimizing
Excel formulas, you will gain invaluable skills to expedite your tasks and improve overall efficiency. Furthermore, we will delve into the power of ChatGPT plugins, equipping you with the knowledge to process PDF documents seamlessly and efficiently navigate the vast expanse of the web. Join us on this transformative journey and unlock your potential as a proficient and empowered accountant.
Speakers:
Thomas G. Stephens Jr., CPA.CITP, CGMA
Have you ever met an accountant who exhibits solid technical prowess but possesses lackluster communication skills? It is not unusual to meet a savvy accountant who is a technical expert, but could enhance the delivery of written and spoken words. This course is designed to help CPAs improve their written and verbal communication skills. Participants will learn how to tailor communication to their audience, with particular emphasis on techniques for crafting a message that effectively conveys technical information in an engaging manner. The course’s author will share personal success tips gleaned from more than two decades of experience communicating myriad topics to a variety of audiences.
Speakers:
Chris Harper
Nonprofits face unique accounting challenges. This course will introduce attendees to the financial statements and unique accounting principles applicable to not-for-profit organizations. Specifically, we will focus on the typical transactions and account balances unique to NFPs, including net assets, agency transactions, contributions, endowments, and programmatic investments.
Speakers:
Melisa F. Galasso
Web portals, "low-code/no-code" data collection, and survey tools have changed how we collect data. Modern solutions like Microsoft 365 Forms, Zoho Survey, SurveyMonkey, Microsoft PowerApps, and legacy tools like Adobe Acrobat Forms allow users to create web forms and integrate the resulting data into business process workflows. This session introduces the range of available tools, demonstrates standard features, and shows how tools permit users to expose or conceal questions based on answers given earlier in the survey. Attend this session to learn how to use tools you already own to efficiently collect data from your team, customers, and vendors.
Speakers:
Brian F. Tankersley, CPA.CITP, CGMA
This presentation will provide a detailed analysis of the Circular 230 rules for conduct of a tax practice, with a review of the political, legislative and regulatory rules impacting every accounting and tax professional. Best practices and guidance provided by the AICPA’s Code of Professional Conduct will be discussed.
**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.
Speakers:
Doug Van Der Aa, CPA, JD
Although Windows incorporates the OneDrive app, you may not have configured it correctly for your specific needs. Using the OneDrive app and the related Cloud storage service to their fullest potential means you can access your files when and where you need them. Further, sharing your files and collaborating with others is easy when using OneDrive correctly. In this session, you will learn best practices for taking full advantage of OneDrive.
Speakers:
Connie Clark
Many entities look to their CPA as a trusted advisor when tackling complex accounting topics. This is more relevant now than ever. The FASB's big three accounting pronouncements involving revenue recognition, leasing and credit losses have placed a magnifying glass on this reality. Practitioners need to exercise caution to ensure they maintain independence as they assist their review and audit clients with such matters, as well as with compilation engagements. This course addresses these issues and explores best practices and guidance provided by the AICPA's Code of Professional Conduct.
**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.
Speakers:
Chris Harper
Inventory is a wonderful place to both hide fraud and commit fraud. The reasons that inventory is subject to so much fraud is the it is often very large, spread out over a large area, and many people have access to it. When there are little or no internal controls related to inventory control, you are begging employees to steal it. No with so many ways to dispose of stolen inventory via the internet, i.e., EBAY, inventory fraud is much more appealing to a lot of individuals.
The more common ways to commit expense fraud and how to cover it up will also be discussed. Travel and entertainment are some of the favorite areas of committing expense fraud. In addition, payroll fraud will be discussed. Although there are many ways to commit payroll fraud, it is very easy to prevent.
This presentation is designed to familiarize the participants with the many ways to commit inventory, expense and payroll fraud, how to detect it, and more importantly, how to prevent it.
Speakers:
Dennis F. Dycus, CFE, CPA, CGFM
Conflict is inevitable whenever you have more than one person working together. But conflict doesn't have to be a bad thing. In fact, it's through conflict that some of the most productive conversations, changes, and innovations can occur in organizations...when they're navigated through effective communication. This workshop is designed to help you more strategically approach difficult conversations in the workplace and will arm you with both an understanding of how our minds approach these tough conversations and tools that you can use to approach these conversations more impactfully.
Speakers:
Jill Schiefelbein
Common Audit and Financial Reporting Deficiencies in State and Local Governments, is a 2 hour webcast detailing many of the more common mistakes that auditors and accountants are making in either the preparation of their annual financial statements or the audits of such financial statements. Deficiencies in audit standards (AICPA, GAO, Single Audit) and preparation standards (GASB) noted in this webcast are driven by the most recent results found in audit organization peer reviews, workpaper or desk reviews, and various organizations checklists for oversight.
Speakers:
Frank Crawford, CPA
Christopher Pembrook, CPA, MBA, CGAP, CRFA
Objectives:
- Understand the various roles and requirements of forensic accountants
- Recognize the skills that forensic accountants use in fraud investigation, in bankruptcy proceedings, and in litigation support roles
- Understand the formal training and certifications available in forensic accounting
Presenters:
Jason Cornell, Esq.
Field of Study:
Accounting (4)
Major Topics:
- Review of the different aspects of forensic accounting
- The civil litigation process as it relates to forensic accounting
- Litigation services provided by forensic accountants
- Fraud detection and prevention
- Various types of fraud
- Training and certifications in forensic accounting
- Forensic accounting in bankruptcy proceedings
- Forensic accounting in family law proceedings
- Calculating damages for use in litigation
- Valuations
- Ethical issues pertinent to forensic accounting
Signed by President Biden on December 29, 2022, as part of the Consolidation Appropriations Act, this program provides an explanation of the Secure Act 2.0 provisions impacting individuals and business taxpayers. Learn what you need to know for this filing season and how to plan for future years for your clients.
**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.
Speakers:
Steven C. Dilley, CPA, JD, PhD
Objectives:
After attending this presentation, you will be able to...
Recognize the current social media landscape including the platforms that are most effective for accounting and tax firm lead generation.
Evaluate your own social media strategy and the areas of opportunity to improve its effectiveness.
Identify how to implement new social media tactics to support your firm's recruitment and marketing strategies.
Instructor:
Gaynor Hardy (Meilke), MS, CBC
Fields of Study:
Communications and Marketing
Major Topics:
- An overview of the key social media platforms that accounting firms should consider as part of their overall social media strategy.
- Current trends in lead generation using social platforms.
- Specific tactics for social media as part of your ongoing marketing, recruitment, and new business development efforts.
Objectives:
After attending this presentation you will be able to...
Summarize the results of recent fraud surveys that indicate trends in today's operating environment.
Identify the most common fraud schemes, and how they are evolving with time.
Recall best practices for preventing or detecting fraudulent financial reporting and misappropriation of assets.
List cybersecurity risk trends and best practices for avoiding them.
Recognize important components of internal controls that contribute to fraud risk mitigation.
Instructor:
Jennifer F. Louis, CPA
Fields of Study:
Specialized Knowledge
Major Topics:
The major topics that will be covered in this course include:
- Summary of the impact of fraud on entities worldwide.
- Common fraud schemes and typical median losses that result.
- How smaller entity fraud risk differs from those of larger entities.
- The statistical profile of the most common fraud perpetrator.
- The most effective methods for preventing and detecting fraud.
- Cybersecurity risk management trends and best practices.
Objectives:
After attending this presentation, you will be able to...
Analyze common audit deficiencies
Identify proper methods of performing risk assessment and documentation
Recall best practices for auditing estimates
Recognize changes to auditing standards for estimates and risk assessment
Instructor:
Melisa F. Galasso, CPA
Fields of Study:
Auditing
Major Topics:
The major topics that will be covered in this course include:
- Review common deficiencies identified by the AICPA and state boards of accountancy.
- Feature discussion on a variety of topics, including analytical procedures, sampling, group audits and risk assessment.
- Review of the areas of concern and how you can overcome them by employing best practices.
Objectives:
Heighten awareness of IRS investigative priorities.
Review criminal case files across the United States from an accounting perspective.
Help practitioners be more mindful of their frontline role to act in the public interest and assist law enforcement to detect corruption and report financial misdeeds.
Instructor:
Garrett Wasny, MA, CMC, CITP/FIBP
Fields of Study:
Behavioral Ethics
Major Topics:
- Snapshot of IRS Criminal Investigations
- General tax fraud
- Abusive tax schemes
- Refund fraud
- Employment tax fraud
- Identity theft
- Data compromises
- Money laundering
- Public corruption
- Corporate fraud
- General frauds
- Cyber crimes
- Global tax and economic crimes
- Narcotics, counter-terrorism and transnational organized crime
- Selected Field Office Case Files from Across US
- New England
- Middle Atlantic
- East
- North
- Central
- West
- North Central
- South Atlantic
- East South
- Central West
- South Central
- Mountain
- Pacific
- How accountants can add value to their operations by aiding law enforcement and fighting economic crime
Objectives:
After attending this presentation you will be able to...
Identify opportunities to maximize the ROI of Teams in your organization
Recognize potential pitfalls of deploying Teams with limited planning
Recall "best practices" for deploying Teams
Instructor:
John Higgins, CPA.CITP
Fields of Study:
Computer Software & Applications
Major Topics:
The major topics covered in this course include:
- Baseline review of Teams features and functions
- Best practices for setting up your teams and channels
- How to use "private" channels for communication and file exchange portals with clients, customers, suppliers and service providers
- Review of the Teams administration settings
- Deep dive into the Teams / SharePoint integration
Many organizations unconsciously fail to exhibit diversity, inclusion and belonging. This session provides an opportunity for leaders to understand diversity language and definitions, build awareness of biases and stereotypes, recognize how our own actions protect our awareness gaps, and find a level of understanding concerning where we are and where we want to be in the future.
Speakers:
Tish Times
The Accountant role is evolving from data aggregation to knowledge extraction, with a significant emphasis on understanding and leveraging technological advancements. In this era of rapid digital transformation, it is crucial for accountants to grasp the shift towards more analytical roles, learn the tools, and integrate Business Intelligence (BI) and Data Analytics (DA) in their organization and daily practices. This course will focus on raising the accountant's awareness of BI and DA practices, the impact of AI technologies like ChatGPT, and how these can benefit their organization. By embracing these technologies, accountants can enhance their value proposition by transitioning from traditional accounting roles to becoming strategic advisors and decision-makers.
Speakers:
James T. Lindell, CPA, CSP, CGMA, MBA
Ethical behavior continues to be a problem in society and even in the CPA ranks. "Ethics - A Line in the Sand" looks at the behavioral issues that influence how CPA's act. The course will address why individuals make ethical blunders, the state of ethical conduct in business organizations, the relationship between strong cultures, policy and procedures and successful ethical work environments. In addition, the course will highlight the one behavior to watch for as an indicator of potential ethical violations.
Speakers:
James T. Lindell, CPA, CSP, CGMA, MBA
This webinar will explore embracing and supporting neurodiversity in the workplace, promoting inclusivity, and creating a more diverse and dynamic environment.
Speakers:
Amy Gomez, SPHR, SHRM-SCP
Objectives:
- Determine the gain or loss to the entity and to the owners when it makes a liquidating distribution
- Determine the basis of property distributed in a liquidating distribution to an owner of the entity
- Know what to do in terms of IRS reporting when an entity liquidates
Presenters:
Mike Tucker, Ph.D., LL.M., J.D., CPA
Bob Lickwar, CPA
Field of Study:
Taxes (2)
Major Topics:
- Tax rules governing liquidation of a partnership or S corporation
- Tax treatment of the shareholder/partner/member receiving a liquidating distribution in an S corporation liquidation/partnership liquidation
- Tax impact on the pass-through entity when the entity is liquidated
- Receipt of corporate liabilities in an S corporation distribution
- Proportionate, liquidating partnership distributions to partners, and gains and losses to a partner on a liquidating partnership distribution
- Tax issues associated with a partnership distribution of noncash properties in a liquidation
- Compliance requirements on the occasion of a liquidation of a corporation or a partnership
This course explores the increasingly complex features of Excel that facilitate efficient data analysis. We will introduce numerous analytical methods and techniques by using practical examples to illustrate how to unleash the power of Excel when manipulating, analyzing and reporting information and dive into the powerful, but potentially under-utilized, capabilities of Microsoft Excel. Designed for sophisticated users willing to approach spreadsheets from a unique perspective, this program encourages users to challenge the status quo by considering opportunities to take acceptable spreadsheets to a new level.
Speakers:
Chris Harper
Objectives:
- Identify signs of difficult behavior before a situation gets out of hand
- Understand why difficult people behave the way they do
- Communicate with the employee to understand the cause of their behavior
- Use a 3- part problem solving model to help diagnose and resolve a situation
- Follow a 5-step process from communication to planned resolution when engaged in a conflict
- Understand and use skills to help control emotions when dealing with difficult people and situations
- Create an action plan to address a situation back at work
Presenters:
Sarah Acuna
Field of Study:
Personnel/Human Resources (2)
Major Topics:
- Be familiar with the nature and sources of difficult behaviors in the workplace, as well as strategies for addressing them
- Understand a proven formula for handling difficult people
- Utilize a problem-solving model to brainstorm strategies for working effectively with challenging individuals
- Implement a step-by-step process to resolve conflicts between yourself and others within your organization
- Apply the hostility curve as a tool to maintain control in situations involving angry or upset individuals
- Implement new strategies for managing your emotions in difficult interactions
- Understand the impact of attitude on interactions with others
- Create a personalized action plan for applying course strategies in your workplace
This course will address recent tax legislation, rules, and developments related to capitalization and depreciation; Section 179 and 168(k) 100 % bonus deduction; Depreciation of automobiles, including new luxury auto limits; ADS depreciation for electing farm and real estate business.
**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.
Speakers:
Doug Van Der Aa, CPA, JD
Objectives:
After attending this presentation you will be able to...
Identify the basic advantages of Distributions V. Salary/Wages
Assess the consequences of an IRS re-characterization of distributions
Review Reasonable Compensation in the courts
Select the IRS guidelines for determining Reasonable Compensation
Determine when Reasonable Compensation applies to your client
Illustrate advanced scenarios
Examine Tips from the pros and IRS Red Flags
Study why Reasonable Compensation has become a priority for the SB/SE division of the IRS
Identify options for determining Reasonable Compensation
Instructor:
Paul Hamann
Fields of Study:
Taxes
Major Topics:
The major topics that will be covered in this course include:
- Explain the payroll tax advantage of taking distributions over wages
- Review key court cases that shape todays reasonable compensation landscape
- How to use court factors to stress test reasonable compensation
- Best practices for determining reasonable compensation
- Review of the IRS’s enforcement on reasonable compensation; past, present and future
This comprehensive 8-hour course explores the pervasive issue of fraud in State and Local governments. Our panel of experts from inside and outside government will provide participants with the tools and knowledge necessary to identify, prevent, and respond to fraudulent activities in State and local governments.
The course begins by examining the types of fraud commonly encountered in governmental settings, including financial fraud, procurement fraud, and abuse of power. With our experienced panelists, participants will delve into real-world case studies to understand the tactics used by fraudsters and the impact on public trust, resources, and governance. Special emphasis will be placed on understanding regulatory frameworks and compliance measures designed to mitigate fraud risks.
Speakers:
Frank Crawford, CPA
Mr. Dennis F. Dycus, CFE, CPA, CGFM
David L. Cotton, CPA, CFE, CGFM
Daniel Porter
Cindy Byrd
A team member is not performing satisfactorily. Tried several corrective actions – none worked. We must dig to determine the root causes. We will review a 15-step process to assess all the reasons why they are not performing, so you can reduce and hopefully eliminate performance issues. Proper planning is essential. If none of the remedies or suggestions work, we will review how to part ways. The sooner you address the issues, the sooner the situation can improve. If you have had one employee problem, this session is for you.
Speakers:
Don Minges, MBA
Objectives:
After attending this presentation, you will be able to...
Recall reasons to create controls such as to reduce errors, thwart fraud or enhance efficiency
Distinguish between proactively and reactively created measures
Identify control type segments such as administrative or operation level measures
Instructor:
Karl Egnatoff, CPA.CITP
Fields of Study:
Accounting
Major Topics:
- Control design basics
- Areas or segments of an enterprise to control
- Controls to reduce risk
- Controls to drive operations
This is a 2 hour webcast that will focus on the similarities between all three of these GASB accounting standards that deal with contractual arrangements such as leases, Subscription-Based Information Technology Arrangements (SBITA) and P3s. Compare and contrast these standards as you prepare for implementation this year of GASB 94 and GASB 96, and review the implementation efforts of Leases in Year 2.
Speakers:
Frank Crawford, CPA
Christopher Pembrook, CPA, MBA, CGAP, CRFA
Many people, when they hear about feedbcak in organizations and the workplace, think immediately of performance reviews. But feedback should not be isolated to these formal structures. This workshop is about the more informal methods of feedback that managers and coworkers can use to have more productive conversations that drive behavioral change. Through understanding the importance of dialogue, strategic questions to drive conversation, and mistakes to avoid, you'll be able to have more productive feedback conversations in your workplace (and maybe even at home, too).
Speakers:
Jill Schiefelbein
This course is designed to equip HR leaders, managers and business owners with the knowledge and skills needed to effectively minimize conflicts in the workplace. Participants will learn about the various sources of workplace conflict, how to identify and address conflicts before they escalate, and how to implement effective conflict resolution strategies. The course will also cover topics such as communication skills, active listening, and conflict management techniques. By the end of the course, leaders will be able to create a more positive and productive work environment, reduce turnover, and promote employee satisfaction.
Speakers:
Tish Times
When performing a financial statement audit, auditors have always been responsible for the detection of anything that would cause a material misstatement of the financial statements whether caused by error of fraud. However, in the past the audit profession focused on material misstatements due to errors and more or less ignored the possibility of misstatements due to fraud. Now, SAS No. 122, AU 240 requires significant documentation as to what the auditor did in order to determine if there any material risk of a misstatement of the financial statements. This presentation is an overview of what the auditor is to document in there working papers on every financial audit as to the procedures they performed in order to determine the risk of a material misstatement. If a material risk is discovered, they are then required to document what they did in order to determine if the financial statements were misstated.
Speakers:
Dennis F. Dycus, CFE, CPA, CGFM
Social media has become a ubiquitous phenomenon in our business world. However, just because it exists is not a good reason to use it. This workshop is designed to give you an overview of the social media landscape to help you decide if you want to engage with and on social media and, if so, what channel(s) are most strategic for you and your business. The workshop ends with a simple framework to help you use social media as a credibility strategy for your business, giving you a strategy for creating a year's worth of social media content in a single day.
Speakers:
Jill Schiefelbein
Navigating the complexities of estate and trust administration is a vital skill for professionals, who play an integral role in the administration team. This comprehensive course is designed to equip professionals with a thorough understanding of their responsibilities and the processes involved in estate administration, enhancing their ability to address estate settlement issues effectively. Participants will be provided with a detailed overview of the professional’s role in estate and trust administration, emphasizing practical insights and strategies for managing assets, addressing the legitimacy of debts and creditors, and ensuring the proper distribution of assets.
**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.
Speakers:
Arthur Werner
Tara Singer
Looking to stay ahead in tax matters? Join our 2025 Individual Tax Update course for an essential deep dive into Form 1040 essentials. Designed for tax pros eager to sharpen their skills, this course unpacks recent tax code changes and equips you with the know-how to navigate them effortlessly. From mastering IRS Form 1040 to leveraging new tax benefits, you'll emerge ready to optimize returns for your clients while staying compliant with the latest regulations. Don't miss out on this opportunity to boost your expertise and ensure financial success for both you and your clients!
**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.
Speakers:
Arthur Werner
This program addresses the most recent developments impacting taxpayers incurring research and experimentation costs. Emphasis will be placed on compliance with the 2022 change in Section 174 Amortization of research and experimental expenditures.
**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.
Speakers:
Steven C. Dilley, CPA, JD, PhD
Objectives:
After attending this presentation, you will be able to...
Distinguish the newest tax developments and changes to the Internal Revenue Code
Select effective and efficient techniques for implementing new standards
Instructor:
Allison M. McLeod, LL.M., CPA
Fields of Study:
Taxes
Major Topics:
The major topics that will be covered in this course include:
- Current individual tax issues
- Current business entity tax issues
- Any current tax legislation occurring during the period
- Other issues affecting the profession, including IRS procedure, current cases, payroll, and other federal tax issues
Objectives:
After attending this presentation, you will be able to...
Identify important components and sub-components of an Internal Control System
Recognize how the control environment can help or hinder the operation of control measures and help or hinder operational effectiveness
Recall important steps that an organization can undertake, specifically related to control development that can drive the methodologies of the entity
Instructor:
Karl Egnatoff, CPA.CITP
Fields of Study:
Accounting
Major Topics:
The major topics covered in this course include:
- An overview of controls that drive procedures
- Considerations for procedural control development
- Understanding and controlling risk that arises when organizations change
Objectives:
After attending this presentation, you will be able to...
Request and review IRS records through FOIA.
Gather evidence to rebut the Trust Fund Recovery Penalty (TFRP).
Determine the applicable criteria when using Form 843 (Request for Refund) for removing the Trust Fund Recovery Penalty (TFRP).
Assemble Form 843 (Request for Refund).
Identify what to expect from the IRS as they respond to a Request for Refund.
Instructor:
Billy L. Fauller, III, EA, CTRS, NTPI
Fields of Study:
Taxes
Major Topics:
The major topics covered in this course include:
- Learning about the Trust Fund Recovery Penalty (TFRP).
- Understanding pre-843 requirements when making a request for refund.
- Employing an effective strategy for removing the Trust Fund Recovery Penalty (TFRP) using IRS internal records.
- Appealing a rejected Form 843.
- Live case examples for making a request for refund using Form 843.
Objectives:
After attending this presentation, you will be able to...
Identify the evolution of internal control through the decades
Apply the revamped 2013 COSO Internal Control - Integrated Framework, including how the various components and principles interrelate to form a strong system of internal control over reliable financial reporting
Identify special considerations for internal controls in a smaller-entity environment
Distinguish important varying audit considerations, such as Sarbanes-Oxley, Government Auditing Standards, and Single Audit Act requirements
Instructor:
Jennifer F. Louis, CPA
Fields of Study:
Auditing
Major Topics:
- Evolution of internal control concepts
- Revamped 2013 COSO Internal Control - Integrated Framework
- Designing an adequate 'umbrella' of internal controls over financial reporting to prevent, or detect and correct, material misstatement due to fraud or error
- Specific internal control considerations and sample documentation for smaller entities
- Additional responsibilities for the audits in accordance with the Sarbanes-Oxley Act, Government Auditing Standards and Single Audit Act requirements
When asked the question, “What would you like to improve about your leadership and communication style?” more than 65% of leaders say they want to be more confident and assertive in their communication. Confidence and clarity communicate leadership. If you are responsible for growing a profitable company or a productive team, you want team members who have the ability to reach goals, make sales, finish projects, and serve customers. Being a confident, compelling leader helps to inspire better relationships, promotes trust, and reduces stress in the workplace.
Lack of confidence and assertiveness can lead to resentment, depression, low self-esteem, and loss of respect from colleagues and employers. Confident communication cultivates cooperation, goal achievement, and a more respectful work environment. Clear and compelling leaders are better equipped to move projects forward and make things happen while improving cooperation and respect from partners and subordinates.
Speakers:
Tish Times
This program explores the role of client internal controls for balancing efficiency and effectiveness in a risk-based audit. We offer practical insights regarding an auditor's assessment of the risk of material misstatement when auditing financial statements of non-issuers, with particular emphasis on internal controls of small-to-medium clients.
Speakers:
Chris Harper
This webinar aims to provide HR professionals with a comprehensive understanding of mental illness and depression under the Americans with Disabilities Act (ADA). It will cover key aspects of the law, provide practical advice, and address common challenges.
Speakers:
Amy Gomez, SPHR, SHRM-SCP
Get ready to elevate your tax game with the 2025 Business Tax Update, designed exclusively for tax practitioners looking to sharpen their skills in business income taxation. This course doesn't just scratch the surface – it thoroughly explores the complexities of the tax code, ensuring you're equipped to navigate the ever-evolving tax landscape with confidence. From recent legislative updates to complex tax considerations like COVID-19-related subsidies, this course covers it all. Gain practical strategies and insights that you can immediately apply to assist your clients in optimizing their business income tax planning. Don't miss this opportunity to stay ahead in business taxation and enhance your expertise in a rapidly changing regulatory environment.
With a focus on real-world application and comprehensive exploration of essential topics, the 2025 Business Tax Update promises to be a game-changer for your tax practice. Whether you're dealing with partnership, corporation, or LLC taxation issues, this course provides precise guidance tailored to diverse business clients. Plus, you'll gain invaluable insights into recent legislative changes, including their implications on tax code sections like Section 199A. Stay at the forefront of business taxation and ensure you're delivering top-notch advice to your clients by enrolling in this essential course today.
**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.
Speakers:
Arthur Werner
This course focuses on the key federal tax issues affecting business from the internal accountant's point of view, with a focus on the major ramifications of the TCJA and other recent tax legislation and developments. Planning alternatives and the potential risks associated with those strategies will also be discussed.
**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.
Speakers:
Doug Van Der Aa, CPA, JD
Objectives:
After attending this presentation, you will be able to...
Apply project management principles to scoping projects, reporting, and improved documentation
Recognize how to use project management techniques to overcome obstacles
Recognize the role the project manager plays in rolling out a new initiative
Instructor:
Samantha Mansfield/Jessica Hartsfield
Fields of Study:
Business Management & Organization
Major Topics:
The major topics covered in this course include:
- Applying project management templates to a sample initiative
- Leveraging project management tools for effective communication
Objectives:
After attending this presentation, you will be able to...
Recognize the purpose of Schedule K-2 and Schedule K-3
Identify components of each form and the areas which will need to be completed
Distinguish these new forms that affect partnerships and S Corporations
Recall when they must be filed
Determine which taxpayers need to complete these forms
Instructor:
Allison M. McLeod, LL.M., CPA
Fields of Study:
Taxes
Major Topics:
The major topics covered in this class include:
- Introduction to Schedules K-2 and K-3
- Review the filing requirements
- Discuss the different parts of the schedules and what needs to be included
When asked the question, “What would you like to improve about your leadership and communication style?” more than 65% of leaders say they want to be more confident and assertive in their communication. Confidence and clarity communicates leadership. If you are responsible for growing a profitable company or a productive team, you want team members who have the ability to reach goals, make sales, finish projects, and serve customers. Being a confident compelling leader helps to inspire better relationships, promotes trust and reduces stress in the workplace.
Speakers:
Tish Times
Governmental Accounting 101, is a 2 hour webcast that takes the participant of a whirlwind tour of governmental accounting basics, focusing on wetting the participant’s appetite for more. This session will be the first of a series of webcasts, with each subsequent webcast delving deeper and deeper into the governmental accounting basics.
Speakers:
Frank Crawford, CPA
Christopher Pembrook, CPA, MBA, CGAP, CRFA
This program addresses the many issues impacting CPA practice with a world in crisis. The unique challenges facing practitioners are related through actual practice situations – and then analyzed for their ethical implications. Based on real life experiences.
**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.
Speakers:
Steven C. Dilley, CPA, JD, PhD
Objectives:
After attending this presentation you will be able to...
Identify business decisions that can lead to federal criminal charges
Recognize how federal sentencing guidelines relate to convictions for fraud
Spot triggers that lead to charges for white collar crime
Recall strategies to protect against accusations against charges for white collar crime
Estimate the aftermath of a criminal charge
Instructor:
Justin Paperny
Fields of Study:
Behavioral Ethics
Major Topics:
The major topics covered in this class include:
- Career choices
- Ethical dilemmas
- Judicial proceedings
- Mitigation strategies
- Creating tools to help make better decisions
- Atonement and reconciliation
Objectives:
After attending this presentation you will be able to ...
Determine the advantages of using PivotTables to analyze data from multiple dimensions
Apply the step-by-step process to create PivotTables
Choose the PivotTable options that best fit your needs
Use PivotCharts to present your data graphically for the most effective analysis
Instructor:
Bryan L. Smith, CPA.CITP, CISA
Fields of Study:
Computer Software & Applications
Major Topics:
The major topics that will be covered in this class include:
- The advantages of PivotTable for Data Analysis
- Step-by-Step PivotTable creation
- Creating PivotCharts
This course is #3 in the Microsoft Power BI series of webinars. Click button below to see suggested viewing order.
View Series SequenceObjectives:
- State the basic distinctions between various entity types
- Identify when self-employment taxes must be paid by a flow-through entity owner
- Recognize how an S corporation can avoid the built-in gains tax
- Recall which entity types may make a PTE election under IRS Notice 2020-75
Presenters:
Dave Peters, CPA, CFP, CLU, CPCU, MST, MBA
Field of Study:
Taxes (2)
Major Topics:
- Considerations for a small business owner
- Self-employment taxes
- Guaranteed payments to partners
- QBI deductions: Section 199A
- Built-in gains tax: S corporations
- Excess passive income tax: S corporations
- PTE elections: S corporations and partnerships
- Taxation of fringe benefits: S corporations
- Double taxation of C corporation dividends
- Taxation of limited liability companies
- Which entity to choose?
Objectives:
- Understand and apply relevant sections of SSARS No. 21, Clarification and Recodification
- Be familiar with guidance impacting preparation and compilation engagements which is contained in SSARS Nos. 22, 23 and 24
- Be familiar with preparation and compilation work program examples
- Be aware of the most recent reports and other required communications
- Keep abreast of relevant ARSC agenda items and projects
- Utilize hands-on examples and illustrations to increase your overall understanding and application of the material
Presenters:
Ken Levine
Field of Study:
Auditing (4)
Major Topics:
- Relevant sections of SSARS No. 21, Clarification and Recodification
- Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22, 23 and 24
- Proposed changes to the SSARS guidance
- Comprehensive sample engagement work programs for preparation and compilation engagements
- Prescribed form, specified line item, pro forma, and other engagement variations
- Complete illustrations of relevant engagement letters, reporting and other required communications for preparation and compilation engagements
- SSARS No. 21 implementation issues and peer review feedback
Objectives:
After attending this presentation you will be able to...
Recognize the top six changes that will occur if lessons are put into practice
Identify how to keep track of progress
Recall the Call to Action items to achieve long-term goals
Instructor:
Bruce Weinstein
Fields of Study:
Behavioral Ethics
Major Topics:
We will begin with a "What would you do?" quiz with five challenging scenarios. You'll be asked to choose among several options in each situation (don't worry, we won't collect the results).
Next we'll do a deep dive into the five principles of ethical intelligence:
- Do No Harm
- Make Things Better
- Respect Others (by keeping confidences, telling the truth, and keeping your promises)
- Be Fair
- Care
Complete a few fun writing exercises (optional) during the webinar. After which, Bruce shows how the principles of ethical intelligence reveal which option in each scenario is best.
Objectives:
After attending this presentation, you will be able to...Recognize the State of Women and Leadership in the United StatesDistinguish and appreciate the relationship of ethics to leadershipIdentify internal and external barriers to leadership and have suggestions for minimizing those challenges.Act upon suggestions to create a culture of Safety and Caring
Instructor:
Robbie Glantz and Jennifer Sullivan
Fields of Study:
Behavioral Ethics
Major Topics:
The major topics covered in this class include:
- The State of Women in Leadership in the United States
- Leadership Defined
- Virtue Ethics
- Internal and External Challenges for Women in Leadership
- Creating a Culture of Safety and Caring
Unhealthy behavior in the workplace can create a drama-laden, hostile work environment, negatively impact productivity and increase turnover. When team members are focused on how they can one-up their counterparts or are fearful of their co-workers/leaders actions towards them – they are NOT focused on reaching your company’s goals.
Speakers:
Tish Times
Objectives:
- Identify the correct forms to use in filing an OIC
- Explain the three main types of OIC
- Understand what information should be gathered and put forth in filing an OIC
- Recognize what aspects of the OIC will increase chances of approval
- Understand what taxpayers shouldn't do regarding OICs
Presenters:
Wendy Jones
Field of Study:
Taxes (2)
Major Topics:
- Legislative history
- American Jobs Creation Act of 2004 and changes to IRC Section 6159
- Comprehensive coverage of the three main types of OIC
- Doubts as to collectability (DATC)
- Doubts as to liability (DATL)
- Effective tax administration (ETA)
- Hybrid of DATC
- Detailed walk-through of the process and key terms
- Practical solutions and success rates
- Various scams