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.

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.

Welcome to DEI: From the Inside Out! Many of you have participated in different versions of DEI programs over the last several years. DEI has been a big buzzword in the workplace over the past four years. Many companies and organizations, large and small, have established DEI initiatives. Based on the research, however, many still need help with successful implementation. From our company's perspective, the primary reason is the approach! Many DEI initiatives are about race and other factors and negate the one aspect with the most remarkable ability to move the needle, the humanistic element of DEI. This approach is about valuing, welcoming, and appreciating the people around us as human beings, regardless of their differences in culture, race, gender, etc. The system of diving into bias training, microaggressions, etc.—has not worked very well. We are not negating their importance, but when we view things from the humanistic side, we begin to see the beauty and benefit of DEI as a growth and benefits tool for your company or organization.

That is what the DEI From the Inside-Out Model is all about.

This 2-session Micro-Credential program, will provide valuable tools to add to or develop your DEI efforts so that all stakeholders will benefit from the investment of money and time. It will also create a safe space for people to learn, grow, and adjust where necessary.

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?

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

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. 

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:

1. 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.

2. Responding to a Threat: Participants learn how to effectively respond to various threats, including active shooters, and workplace violence.

3. 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).

4. 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.

5. 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.

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:

1. 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.

2. Episode 2: Interview Techniques
   Learn effective interview techniques to gather critical information from various stakeholders, enhancing accuracy and fairness in the investigative process.

3. 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.  

Overview of the most important labor and employment policies and practices that every business should have. The review will go over confidentiality agreements, arbitration agreements, restrictive covenants, training, and severance agreements, as well as compliance issues related to each of them. 

According to the Gallup Organization, only 10% of employees believe that their organization does a good job onboarding new employees. This means most organizations are overlooking this crucial phase of the employee lifecycle, which not only includes the often-neglected pre-boarding stage but also the continuous efforts to reduce uncertainty, bolster excitement, and foster connections for their new recruits. By streamlining these processes and crafting impactful moments from pre-boarding through the initial weeks, HR and Business leaders can significantly enhance efficiency, foster trust, and establish a foundation of psychological safety for years to come. In this session, attendees will discover strategies and resources that craft a holistic onboarding experience, mitigating risks like employee ghosting, and paving the way for heightened engagement and retention.

• Review an error-prone "staff-prepared" Form 1040 from client-provided information. Where do you start? Get to know your client and ask the questions
• Several new reporting issues for the reviewer to consider, including the main credit provisions as enacted under the American Rescue Plan
• What are common errors preparers make and what are the areas generating malpractice claims?
• The importance of engagement letters, questionnaires, and §7216 permission statement
• Initial administrative groundwork
• Identifying organizing issues in the tax return to be reviewed
• Avoiding “willful blindness.” Handling ethical and moral dilemmas
• Efficient review of certain advanced issues for income, adjustments, deductions, and credits
• Effective procedures for delinquent clients, filing past-due tax returns
• First-time client issues requiring extra scrutiny
• Multiple checklists of efficient procedures to identify potential issues on a 1040 return
• Listing of schedules for staff to prepare to make a review easier, including basis issues for 1040 clients
• Reconciling time pressure with thoroughness and quality control
• Professionals acting professionally

• 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

• 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

• Understand the latest enacted tax law changes
• Understand strategies and techniques to use in light of tax changes
• Understand current cases and rulings affecting individuals and businesses

• Comprehensive coverage of the Inflation Reduction Act, including:
• The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, Premium Tax Credit, Elective Payment, Transferability, and Prevailing Wage and Apprenticeship Requirements
• Comprehensive coverage of the SECURE 2.0 Act, including:
• Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, New Exceptions to Penalty-Free Withdrawal from Retirement Plans, and recent IRS guidance
• Timely coverage of breaking tax legislation
• Form 1099-K reporting requirements
• Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax
• The Gig Economy -- Tax implications, Independent Contractor vs. Employee Classification, and the 2024 DOL Final Rule
• New FinCEN reporting requirements under the Corporate Transparency Act in 2024, including recently updated FAQs
• Recent Employee Retention Tax Credit updates, including the limited-time reopening of the Voluntary Disclosure Program
• New Form 1099-DA
• Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more
• Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas

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.

Governmental entities are the second largest victims of embezzlement.  This seminar examines recent events involving the theft of public money and the circumstances that allowed the fraud to occur.  We will be looking at a variety of case studies to illustrate these points.  

For practitioners, it’s a challenge to stay current or ahead of the curve! Change in the tax law is a virtual certainty and keeping up to date is always difficult. The 2024 elections may have an impact on the Congress, the Presidency and, probably the IRS. This ACPEN course will include a panel of national tax practitioners and experts reviewing the latest judicial, legislative and regulatory developments affecting individuals, corporations and other business entities. They will also try to project future developments!

Even if Congress cannot muster enough votes to pass new legislation before the next elections, the IRS is instituting a variety of new audit programs directed at non-filers and high net worth individuals and passthrough entities. More are announced regularly! Various tax provisions will expire or benefits will be reduced if Congress fails to act. The courts and the IRS continue to churn out rulings and decisions that affect 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.

• Understand what differentiates highly successful organizations from their less successful peers, according to research
• Recognize the myths regarding organizational success
• Implement strategies to improve corporate culture and effectiveness

• Creating a visionary company
• Traits of successful, visionary companies
• Goal setting to create a successful organization
• The role of experimentation and failure in achieving success
• How successful organizations emphasize learning new skills
• The role of effective communication in achieving corporate success
• The importance of emotional intelligence in building corporate culture
• How leadership can direct a company toward success

• Determine when avoiding earned income/SE income works favorably for the client
• Understand how hiring a spouse and/or child helps reduce self-employment tax
• Differentiate between income treated as self- employment income and income that is not self-employment income

• Section 1402(a)(1) exclusions from the definition of self-employment income
• Application of the SE tax to members of limited liability companies
• Taking a self-employed owner's health insurance deductions against self-employment tax
• How using the S corporation and the MMLLC treated as a partnership can help reduce an individual's exposure to self-employment tax
• How hiring a spouse and/or child helps reduce self-employment tax
• Differentiating between income treated as self- employment income and income that is not self-employment income

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. 

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.

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.

Cybercrime is on the rise and CPAs that handle sensitive client data are often the target of cybercrimes.  By attending this session 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.

For HR and Business professionals, navigating the intricate dynamics of executive decision-making can often be a daunting task. Despite the meticulous hours invested in research, strategy formulation, and planning, the true challenge often lies in effectively communicating and gaining acceptance for these transformative ideas. A key aspect of this is the art of persuasion, ensuring that the merits of our proposals are not just understood but wholeheartedly embraced by decision-makers. This session is designed to empower leaders with the tools and insights needed to craft persuasive pitches, build a robust business case, and confidently communicate the ROI of their initiatives. Moreover, attendees will gain insights into the common pitfalls that can hinder their pitches and learn techniques to address objections frequently raised by executive leadership.

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.

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.    

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. 

You have more to do than time to do it. When you finally find the time, distractions steal it away again. As a leader with multiple layers of demands on your time, how can you possibly get it all done? In this course, I will help you learn practical productivity strategies so you can tame your to do list and multiply your time. It’s just wrong for a to-do list to rule your life. Learn how to take back your time…and your life.

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.

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?

Are you  looking to fortify your practice against the ever-growing threats in the digital landscape? Join us for the second installment of our exclusive webinar series, "Mastering Cybersecurity," brought to you by Practice Protect.

In today's digitally connected world, the need for comprehensive cybersecurity is paramount. With cyberattacks becoming more sophisticated, it's crucial to stay ahead of the curve in protecting your sensitive client data. 

This webinar series is designed to equip CPAs with the knowledge and tools needed to secure their practices and client information effectively.

The world of work is in a state of unprecedented transformation. The 4th Industrial Revolution, powered by technologies like artificial intelligence, automation, and big data is reshaping industries and redefining the skills and roles needed for future success. This isn't just about knowledge & it's about transformation. Get ready to reimagine the role of HR as a driving force of organizational success in the 4th Industrial Revolution.

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.

For practitioners, it’s a challenge to stay current or ahead of the curve! Change in the tax law is a virtual certainty and keeping up to date is always difficult. The 2024 elections may have an impact on the Congress, the Presidency and, probably the IRS. This ACPEN course will include a panel of national tax practitioners and experts reviewing the latest judicial, legislative and regulatory developments affecting individuals, corporations and other business entities. They will also try to project future developments!

Even if Congress cannot muster enough votes to pass new legislation before the next elections, the IRS is instituting a variety of new audit programs directed at non-filers and high net worth individuals and passthrough entities. More are announced regularly! Various tax provisions will expire or benefits will be reduced if Congress fails to act. The courts and the IRS continue to churn out rulings and decisions that affect 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.

• Understand how a partner determines and reports his or her tax basis capital account 

• How a partner’s outside basis and capital account differ
• Reconciling Schedule M-2 Form 1065 with Partnership K-1 Schedule L
• IRS requirement to report partner tax basis on the transactional approach
• Implications if a capital account is negative
• Deficit restoration accounts and qualified income offsets
• Modified outside basis method and modified previously taxed capital method
• Determining a partner’s beginning capital account 
• Beginning capital account for partnerships and partners consistently reporting on the tax basis
• The two types of adjustments under 754 and how 743 and 734 require different capital account presentations

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 explores these differences and provides best practices for planning, executing, documenting, and reporting the results of an HR investigation. Attendees will end the session with takeaways to immediately implement in future HR investigations. 

When it comes to assessing your organization's employee experience, it's no longer enough to administer an annual survey and call it a day. Rather to engage and retain today's talent, it's all about an integrated, strategic approach to employee listening woven throughout the entire employee lifecycle. While this thought can overwhelm many HR professionals, the good news is that this is an area where you can start to see big ROI in a short period of time. In this session, we'll break down where to start, steps to improve your existing efforts, and strategies you can use to move the needle in your organization and drive HR and business success.

Unlock the full potential of Excel with our comprehensive training on shortcuts and formulas. This course is designed for CPAs and financial professionals who want to enhance their efficiency and accuracy in Excel. Learn how to navigate and utilize different versions of Excel, discover powerful new functions, and master the art of creating effective tables and automations. With practical examples and hands-on exercises, you'll transform your Excel skills, making your daily tasks quicker and more precise.

Plus, benefit from insider tips and tricks drawn from the instructor's extensive real-world experience. Whether it's mastering keyboard shortcuts that save you time or applying formulas that simplify complex calculations, you'll gain practical knowledge that you can immediately apply in your work. This course isn't just about learning Excel; it's about learning to excel at Excel.

• 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

• 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

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.

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.

In today's dynamic business environment, preserving a unified and engaged team culture is more challenging than ever. As the rhythm of work accelerates and organizational structures evolve, silent threats can begin to undermine our established team dynamics. These undercurrents, if left unaddressed, can erode morale, dampen productivity, and weaken the team's cohesion. This session offers a deep dive into strategies that can help identify, address, and neutralize these challenges, ensuring a positive, resilient, and inclusive workplace culture. Attendees will be equipped with a blend of insights and actionable strategies, enabling them to both recognize and respond to these potential pitfalls.

Are you looking to fortify your practice against the ever-growing threats in the digital landscape? Join us for the third installment of our exclusive webinar series, "Mastering Cybersecurity," brought to you by Practice Protect. 

In today's digitally connected world, the need for comprehensive cybersecurity is paramount. With cyberattacks becoming more sophisticated, it's crucial to stay ahead of the curve in protecting your sensitive client data. This webinar series is designed to equip CPAs with the knowledge and tools needed to secure their practices and client information effectively.

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.

Please join us for a comprehensive discussion on standards that professionals must adhere to as tax practitioners.  We will be covering the major governing rules, such as Treasury Circular 230, the AICPA Statements on Standards for Tax Services (SSTS), the Internal Revenue Code (IRC) and common law.  Also included will be case studies illustrating dilemmas faced by tax practitioners.

**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
 

Many employees with ADHD struggle with productivity. It’s heart-breaking to feel you have to let a team member go due to lack of performance. This course is for HR Professionals and Team Leaders who want more tools in their tool belt to help improve retention with ADHD team members. You will learn whole brain strategies to help your team members with ADHD improve performance, so they can not only survive but thrive. This innovative science-based approach is designed to help people with ADHD get more done in less time with a process designed with their creative brain in mind.

Elevate your data analysis capabilities with our focused course on Power Query. Tailored for financial professionals, this training will show you how to get started using Power Query and teach you some of the ways to take advantage of its ability to handle messy data and automate repetitive tasks.

Harness the efficiency of Power Query to revolutionize the way you work with data. Learn how to "program" your tasks once and set them on repeat, eliminating the need for repetitive, robotic work. This automation not only saves time but also ensures consistency and accuracy in your data processes.

Whether you're dealing with complex datasets or simply looking to streamline your reporting processes, this course will equip you with the tools and knowledge to make Excel work for you like never before.

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.

In this comprehensive course, practitioners gain a deep understanding of strategic planning considerations and potential hurdles encountered when clients face difficult circumstances. Delving into an array of scenarios often classified as "challenging," the course offers tax insights. From divorce and personal bankruptcy to intricate personal relationship matters, participants will equip themselves to adeptly guide clients through these challenging scenarios by understanding the tax implications.

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.
 

Most productivity planners could have been made in 1975. However, we have learned more about the brain in the last 5 years than in the last 500!  If productivity involves filtering out distractions, focusing, and executing on what is most important, shouldn’t there be a brain-based approach that incorporates the new science to help your organization fight distractions and find time? 

Yes, there should be, and now there is! 

It is time for a new productivity for the new world. In this course, you will learn science-based whole brain approach to help people across your organization boost focus, energy, and motivation toward what matters most so they can increase their opportunity to achieve your organizations most important goals.

This course will review the Federal Trade Commission's proposed rule banning non-competes. It will also briefly go over the rule making process and timeline for the proposed rule to go into effect. In the second half, the presentation will review the patchwork quilt of state laws that have curtailed enforcement of non-competes, as well as best practices for businesses to consider when implementing non-competes in the workforce. 

In the modern corporate landscape, the challenge for lean HR departments isn't just managing administrative tasks—it's about curating a meaningful and enriching employee journey. Small HR teams are uniquely poised to offer a level of personalization and touch that larger departments might struggle to replicate. These compact teams have the potential to craft individualized experiences, ensuring that each step of an employee's journey, from onboarding to advancement, resonates deeply and positively. Yet, knowing the potential and harnessing it are two distinct tasks. This session provides attendees with a deep dive into three transformative engagement strategies tailored for lean HR environments. By placing the employee journey at the heart of these strategies, HR professionals can ensure every interaction, every milestone, and every touchpoint is optimized for engagement, satisfaction, and growth. Discover methods that don't just streamline processes, but elevate the entire employee experience, creating a lasting impact on both individual careers and the organization's culture.

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.

In today's world, AI hype bombards us from every direction. Every system seems to boast magical AI capabilities, leading to confusion and overwhelming information. This course cuts through the noise to reveal the true, practical applications of AI for your business today. Our goal is to give you real world examples of using AI on a day-to-day basis, with a clear understanding of its particular strengths and limitations.

In the course of legal actions, payments may be made pursuant to a final disposition of a court case or a mutually agreed-upon settlement.  This course will cover the tax implications for payments made for personal injury, emotional distress, lost wages, punitive awards, pre- and post-judgement interest, contract claims, among other damages.

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
 

In this inspiring keynote speech, we will explore the critical importance of self-care in the modern workplace and its direct impact on individual and collective wellness. The relentless pace of our professional lives often leaves us neglecting our well-being, hindering our ability to perform at our best. This keynote aims to shed light on the transformative power of self-care practices and how they can be seamlessly integrated into the corporate culture.

The audience will embark on a journey of self-discovery, understanding the correlation between personal well-being and professional achievement. Through compelling anecdotes, real-life examples, and practical strategies, attendees will gain insights into how self-care isn't just a personal indulgence but a strategic tool for enhancing productivity, creativity, and resilience.

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.

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.

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.

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.

You have used Excel for years and perhaps Lotus 123 before that. And through all that time, you have repeatedly said, “One day, I’ll learn how to write macros.” Finally, that time has arrived because this four-hour program will introduce you to the wide world of Excel macros and Visual Basic for Applications (VBA).

This course teaches the fundamentals of creating and working with macros in Excel and is designed specifically for those with little experience working with macros. More specifically, taking this course will teach you how to use Excel’s Macro Recorder to write simple yet effective macros. You will also learn how to secure and share macros with other Excel users and create user-defined functions to solve specific accountant-centric problems in Excel. Further, you will learn how to create macros that run when a user opens a workbook and VBA basics. Don’t miss this unique opportunity to learn how to begin working with macros – one of Excel’s most powerful tools.

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.

• Be aware of fiduciary accounting principles
• Calculate Distributable Net Income and the income distribution deduction
• Prepare Form 1041 and Schedule K-1

• Classifying receipts between “income” and “corpus” under the Uniform Principal and Income Act
• Calculation of DNI utilizing three different methods, a “forms” method (Schedule B), a “code” method, and a “shortcut” method, utilizing a worksheet of common income and expenses
• Proper W-2 preparation and procedures in the year of death
• Taxpayer passes before taking a required minimum distribution; what must be done? 
• Forgetful fiduciaries of simple trusts
• Fluctuating trusts – Simple one year, complex the next
• Dividing income in the year of death
• Overview of Subchapter J
• Form preparation issues – Filing requirements and line-by-line explanations of Form 1041
• Taxable income of estates and trusts and expense allocation issues
• Specific deductions and miscellaneous itemized deductions
• Income in respect of a decedent
• The income distribution deduction calculation
• Relation of principal and income law to DNI
• Understanding how to handle capital gains and losses
• Allocating tax items to beneficiaries: another K-1
• Other considerations: excess deductions on termination
• Effects of the CARES and Tax Relief Acts on trusts: §461(l) Excess Business Loss Limitation, NOL, §163(j) modifications, new employer credits
• Comprehensive DNI case study, with principal (cost and FMV) and income reconciliation
• Comprehensive trust and estate case studies, with filled-in forms

Isn’t it time you learned about PivotTables – Excel’s best feature? If so, participate in this session to learn PivotTables from A to Z to take full advantage of this terrific tool's many benefits.

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.

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.

The Accounting and Auditing Update is designed to provide its participants with a comprehensive, in-depth review of what’s happening at the FASB, AICPA, and other professional bodies who may impact accounting and auditing this year, including FASB Statements and Interpretations, Statements on Auditing Standards, Statements of Position, Statements on Standards for Accounting and Review Services, Ethics Interpretations, exposure drafts and projects in progress, with emphasis on the practical application and impact on practitioners in small to medium sized firms and members in industry. Special attention this year will be focused on the emerging use of data analytics related to audit evidence.

• Name legal principles and definitions essential to estate planning
• Identify best practices for working closely with legal counsel
• List main property law concepts
• Identify complex community property issues
• Determine best methods for filing special forms: Form SS-4, Form 56, Form 4810, Form 5495
• Arrange an executor checklist

• Legal principles and definitions
• Trust accounting issues
• Working closely with legal counsel proactively in the best interest of the client
• Property law concepts
• Complex community property issues
• Filing special forms: Form SS-4, Form 56, Form 4810, and Form 5495
• Executor checklist
• The basics of filing a Form 1041 for an estate or non-grantor trust
• Filing a final Form 709
• The basics of filing Form 706
• Understanding 706 elections
• Understanding Estate Valuations, including GST and portability
• Special considerations for IRAs and ERISA plans
• When to make Section 454 elections
• When to make Section 754 elections
• Understanding the fine points of basis
• S corp issues
• Partnership and LLC considerations
• Passive loss carryforwards and estates
• Fiscal year elections
• 65-day election for trusts and estates
• Tax aspects of pecuniary and specific bequests

• Understand the advantages and disadvantages of the major pension-planning options for small- and medium-sized business owners
• Help clients evaluate pension plan options and select the best pension-planning option for them

• Factors business owners should take into account when choosing a retirement plan
• SIMPLE plans
• Simplified employee pension plans
• 401(k) plans
• Defined benefit plans
• Ensuring eligible employees are covered
• Employees’ impact on choice of plan
• Ongoing compliance requirements
• Establishing a plan after the tax year end
• Changes to safe harbor 401(k) plans
• Pooled employer plans

• Utilize the provisions of IRC Sec 453 to defer recognizing gain on the sale of real property via an installment sale

• How does the IRC define an installment sale under IRC Sec 453?
• When can a taxpayer utilize the provisions of IRC Sec 453?
• When should a taxpayer utilize the provisions of an installment sale and when should it be avoided?
• How does the issue of a “dealer” vs. a “non-dealer” impact the use of the installment sale method?
• Reporting an installment sale when related parties are involved
• Calculating an installment sale
• How has the Tax Cuts and Jobs Act impacted the use of the installment sale method?

This course aims to reveal many examples of companies, leaders and industries who are building new talent models. The world of work is less certain than ever before and this world requires experimentation. In this course you will learn about many experiments that organizations are deploying to build a new model that fits the pace of change the world is experiencing today.  IN this course we will consider many new models and approaches and learn from them. In a world of work with few benchmarks - today organizations need to learn how to experiment and become the benchmark. 

If a great leader is someone we are willing to sacrifice for – what do those leaders do that makes us want to do more? Many of us work in dysfunctional organizations that want followers, but have no leaders that lead. What makes a leader effective? True leaders sacrifice, they are trustworthy and they empathize. We discuss the steps to take so you can become a true leader: including, integrity, humility, communication, self-control and self-awareness. With diligence, you can become a better leader and we will discuss how.  

Young doctors sometimes arrive at an exotic medical diagnosis (You've got Kuru!), when a more common place explanation is likely (You've got a cold). These diagnoses are known as Zebras and doctors are taught, "When you hear hoofbeats, think of horses not zebras". Sometimes, the patient really has a rare disease and suffers from misdiagnosis and subsequent improper treatment. Similarly, managers, auditors, and investigators often see indicators of fraud, but dismiss them because they've been taught or assume based upon experience that it is just a mistake that looks like fraud. This session uses case studies to explore some of the more common symptoms of fraud that are often misdiagnosed.

As a small business owner or manager, navigating the complexities of HR can be challenging, but it's crucial for your company's success. This comprehensive webinar will provide you with practical, informative, and encouraging tips to help you build a strong HR foundation for your small business.

From recruitment strategies to employee retention, legal compliance to company culture, we'll cover all the essential aspects of HR that will contribute to your business's growth. Let's create a thriving workplace where both your business and your employees can flourish.

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.  

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.

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.

With approximately 500 functions now available in Excel, some newer and more powerful tools are easy to overlook. But, if you do that, your productivity will suffer. In this session, you will learn how to take advantage of many of Excel’s more advanced features – some new and some legacy – to elevate your productivity to higher levels.

In this session, you will learn about many of Excel’s newer tools, including XLOOKUP, SUMIFS, SWITCH, and STOCKHISTORY. Also included in this session are discussions of advanced financial functions, such as IPMT and PPMT, and how to retrieve summarized data easily using GETPIVOTDATA and CUBEVALUE. Additionally, you will learn how to make sophisticated calculations easier with Dynamic Array formulas, harness the AGGREGATE function's power, and create more accurate forecasts with Excel’s FORECAST.ETS function. No matter your experience working with Excel, participating in this course will help you work more efficiently and effectively in Excel.

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.

The ancient Romans had a saying about using caution when appointing someone to a position of trust, "don't set a wolf to watch the sheep". That saying is in use today and has changed to include "don't put a fox to guard the henhouses";. The thought is similar, but the wolf and fox are vastly different animals. Wolves rely upon their strength to survive while foxes rely on their cunning. Like foxes, fraudsters rely upon their cunning to defeat or circumvent internal controls. This session reviews the investigation of a deputy court clerk who exploited a weakness in internal controls and committed fraud in the courthouse.

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! 

Business intelligence efforts continue to grow, and Microsoft’s Power BI platform is central to many of these efforts. Participate in this session to learn more about business intelligence and how to create dashboards using Power BI.

Small business accounting solutions have never been better, with many fantastic options. In this session, you will learn about the relative strengths of these platforms so you can make the right choice when selecting and implementing a solution.

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.

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.

If you are efficient and want to learn lessons from the best in a short time, this seminar is for you.  Popular speaker Don Minges will review the key lessons from five fantastic business books that will help you become more effective.  The topics are; leadership, how to create a valuable business, how to turnaround a business, how to make terrific presentations and how do humans think?  These lessons are valuable for every business leader. 

The Uniform Guidance (2 CFR 200) pertains to the management of Federal Financial Assistance for grants and cooperative agreements.  The Biden Administration has performed a comprehensive update where the revised Uniform Guidance was released in April 2024. We will review all of the significant compliance and threshold changes. In addition, we will provide a brief presentation of the revised guidance as it pertains to Time and Effort reporting.

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. 

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.

Microsoft 365/Office 365 continues to grow and evolve, yet most utilize only a fraction of the tools available in their subscription. For example, powerful resources such as SharePoint Online and audio and video conferencing can change how your organization communicates and collaborates. In contrast, more personal apps such as Teams, Planner, Flow, and Sway allow individuals to work more efficiently and effectively in virtually all facets of their jobs. Further, security enhancements to Office 365 mean that your organization can take advantage of all these features in a highly secure environment. 

Isn’t it time you learned how to move beyond the traditional Microsoft 365/Office 365 applications such as Excel, Word, and Outlook and unleash all your subscription offers? Join us in this fast-paced and highly interactive seminar where you will learn what you need to know to succeed with Microsoft 365/Office 365.

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.

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. 

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.

• Describe the different levels of authority in tax law
• Differentiate between the different types of administrative authority in tax law
• Identify the different courts that hear cases involving tax law
• Illustrate the organization of the Internal Revenue Code, the Treasury Regulations, and Revenue Rulings
• Identify the circumstances when a client may want to consider requesting a private letter ruling
• Differentiate between primary and secondary pieces of authority
• Illustrate the steps to the tax research process and the parts of a tax research memorandum

• Tax code hierarchy
• Organization of an Internal Revenue Code section
• Special rules for IRC citation 
• Citing other primary authority
• Private letter rulings 
• Primary vs. secondary authority 
• Secondary sources of authority
• Steps in the tax research process
• Research memoranda

• Understand the crucial provisions of the PATH Act, TCJA, and CARES Act
• Explain the implications of the CARES Act’s correction of QIP recovery period
• Understand the value of QIP as an indicator of Section 179-eligible property.
• Explain how strategies like Section 179 expensing, bonus depreciation, the tangible property regulations (TPRs), and Energy Incentives all contribute to a modern comprehensive tax strategy
• Understand the significance of the business deduction limitation and why taxpayers may choose to revisit that election under Section 163(j)
• Recognize how previously completed projects may be leveraged for additional value
• Use various tax strategies in a strategic manner to maximize cash flow

• Bonus depreciation for acquisitions and construction
• History of qualified property categories and QIP
• The CARES Act and related Rev. Procs. 
• Section 179 expensing
• Energy incentives 
• The tangible property regulations
• 1031 exchanges
• Strategic hierarchy 

• 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

• 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

The Accounting and Auditing Update is designed to provide its participants with a comprehensive, in-depth review of what’s happening at the FASB, AICPA, and other professional bodies who may impact accounting and auditing this year, including FASB Statements and Interpretations, Statements on Auditing Standards, Statements of Position, Statements on Standards for Accounting and Review Services, Ethics Interpretations, exposure drafts and projects in progress, with emphasis on the practical application and impact on practitioners in small to medium sized firms and members in industry. Special attention this year will be focused on the emerging use of data analytics related to audit evidence.

This webinar will explore embracing and supporting neurodiversity in the workplace, promoting inclusivity, and creating a more diverse and dynamic environment.

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.

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.

The world of work today has never before faced so many simultaneous changes. From rising turnover and rising employee disengagement to the changing psychology of the workforce, the world of work is changing fast. In order to understand how to thrive in this complex landscape - we must begin by understanding the key drivers of change. What is changing in the world of work, why are these changes happening, and what can we expect will continue to change and what may not change. These are the elements we will explore in this class. 

Why not learn, or re-learn, some amazing business lessons from the past that are still effective today? What did Henry Ford do when annual employee turnover was 370% and workers demanded more pay? Sound familiar to today’s world? Ford’s solution worked! We see today’s problems and believe that these problems have never occurred before. Not true. We will discuss timeless business lessons that are as practical today as when they were written decades ago. We will review; ‘How to Win Friends and Influence People,’ ‘Today and Tomorrow,’ and ‘The Art of War.’ Let's learn from the very best, as these lessons have been battle-tested and proven over time.

This session reviews the three elements of fraud, how fraudsters think, how proper internal controls can prevent and detect fraud, and the red flags to look for to identify fraud. It looks at Radar O'Reilly, one of the most beloved characters of the TV show M*A*S*H. He was trusted by his boss to run the administrative side of the US Army medical unit. Were there red flags all around Radar? Did he have the opportunity to steal? Was he a fraudster? We'll find out? Attendees learn to recognize the traits of this type fraudster that are present in many organization. Case studies of various Radars are included.

Microsoft Teams is one of the most exciting personal and organizationally productivity tools to ever appear on the business landscape. With Teams, you can communicate and collaborate easily and securely with others, including colleagues outside your organization. Further, you can extend the already-robust functionality in Teams by incorporating add-in solutions with just a few clicks of the mouse. Unfortunately, despite Teams’ power and relatively simple interface, many organizations struggle with deploying and using Teams. 

In this session, you will learn how you can get up and running quickly in Teams so that you can take full advantage of this powerful tool. More specifically, you will learn how you can get started in Teams and critical decisions that will affect your deployment. Also, you will learn how to work in Teams, including how to take advantage of the chat, voice, and video call services and how to share documents securely with others. Moreover, you will learn how to extend your Teams platform to external organizations for improved communication and collaboration. Additionally, you will identify how you can add other applications into Teams and optimize Team's configuration for the best overall efficiency and security. If you are working with Teams or plan to do so, this is one CPE session you can’t afford to miss!

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.

Ethics are how groups define right from wrong. Codes of Ethics define good behavior from bad behavior for professionals. When we break those codes, we "break bad." For five seasons, the popular television show "Breaking Bad" explored the transformation of one good man breaking bad. This session provides an overview of ethics and why people break bad, while using examples from the TV show as well as case studies of good people who broke bad.

Isn’t it time you learned how to take advantage of critical features available in your Microsoft 365/Office 365 subscription? In this session, you will learn to use tools such as Teams, Planner, Power Automate, and others to enhance productivity and efficiency.

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.

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.

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.

Most of the models of work that we use today were not built for the pace of change and the dynamism of work today. In this course, you will learn how so many models we use at work are fundamentally broken and no longer useful. Models that rely on people staying a long time in a firm are no longer helpful in a reality where employees are staying for increasingly shorter periods with their employers. This course will reveal how so much of the architecture of work was not built with short tenure in mind: career paths, compensation, and retention objectives.