CPE Catalog & Events
Upholding Independence While Holding Your Client's Hand
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Online
2.00 Credits
Member Price: $109
Circumstances that may cause recent FASB pronouncements to introduce threats to independence AICP's Code of Professional Conduct Best practice tips and practical strategies for preserving independence when assisting clients with technical matters
Depreciation and Capitalization Guide: Optimizing Business Assets
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Online
4.00 Credits
Member Price: $159
Recent tax legislation, rules and developments related to capitalization and depreciation Capitalization of tangible property, including materials and supplies, building and improvements Small taxpayer safe harbor Section 179, including 2020 inflation adjustment Section 168(k) 100% bonus deduction Late bonus depreciation election Qualified improvement property
Tax Season Update for Business with Steve Dilley
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Online
4.00 Credits
Member Price: $129
Update on significant 2024-25 business tax developments and related cases and rulings Review of recent business tax provisions and their integration into tax forms Depreciation changes in Section 179 and Sec. 168(k) bonus depreciation Tax issues impacting "gig" workers, including Form 1099-K The details on what happened to the various "sunset" provisions of the 2017 tax act
Preparing to be a Forensic Accountant - Focus on Computer Forensics - Part 2 (Cryptology)
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Online
1.00 Credits
Member Price: $59
Maximizing the Tax Benefits of an Installment Sale
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Online
1.00 Credits
Member Price: $59
Installment sale treatment eligibility When to elect out of installment sale treatment Installment sales of business assets Installment sale default and the rules for personal property vs real property Depreciation recapture
Accounting for the Gig Economy
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Online
2.00 Credits
Member Price: $109
Characteristics unique to the gig economy Independent contractor and employee classification considerations Recordkeeping considerations for independent contractors Accounting and reporting issues for gig economy participants Audit and attestation for clients who participate in the gig economy Tax and regulatory considerations The CPA as a trusted advisor for independent contractors
Third Party Verification (Comfort) Requests- What Are Options for Responding and How to Determine Which Professional Standards to Apply?
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Online
2.00 Credits
Member Price: $109
Common third party verification requests Differentiating the allowable options for responding to requests for comfort, including SSARS, SAS and SSAE engagements Critical elements of professional standards that may apply to nonattest and attest services performed Establishing an understanding with the client regarding the nature and scope of services
FASB Update and Review
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Online
2.00 Credits
Member Price: $109
FASB updates that will affect near-term reporting Future topics that may soon be addressed by the FASB
Why Auditors Fail To Detect Fraud
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Online
2.00 Credits
Member Price: $109
Reasons auditors fail to detect fraud Willful Ignorance SAS No. 82 Additional documentation How and who to talk to Determining the Tone At the Top How to Determining Intent If you expect it, you will see it
Partnership Property Distributions and the New Form 7217
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Online
1.00 Credits
Member Price: $59
Property distributions in liquidation of a partner's interest Section 751 and its impact on property distributions from a partnership Mechanics of completing Form 7217 - new for 2024 The Section 754 election and its role in partnership property distributions
Forensic and Fraud Interviewing Techniques and Skills
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Online
2.20 Credits
Member Price: $109
Forensic Accounting Accounting Auditing Finance
Global IIA Standards (GIAS) Fundamentals and Domain I and II - PART 1
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Online
2.20 Credits
Member Price: $109
Accounting Internal Audit Internal Control GIAS Standards Internal Audit Standards
Managing Your Money in Retirement
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Online
3.00 Credits
Member Price: $129
Social Security Retirement Asset allocation Fraud
The Controller Function - Strategic and Annual Planning
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Online
1.20 Credits
Member Price: $59
Accounting Finance Auditing
The Controller Function - Inventory Part 2 - Valuation, Inventory Methods and Inventory Fraud
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Online
1.50 Credits
Member Price: $79
Accounting Finance Procurement Inventory
Partnership/LLC Taxation: Understanding Tax Basis Capital Accounts
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Online
2.00 Credits
Member Price: $109
Discussion of the impact of the Section 199A flow-through entities deduction on partnerships and their partners The meaning of a "tax basis capital account" - how do the financial accounting and tax capital accounts differ from one another How to determine a partner's share of the partnership's liabilities Distinguishing "recourse" loans from "nonrecourse" loans What are "qualified nonrecourse financing" & loans and how they affect partners Section 704 "built-in gain or loss" & ules and how they impact Schedule K-1 reporting Section 465 "at risk" rules and how they impact Schedule K-1 reporting
AI FAQs for Accountants
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Fundamentals of AI and how it differs from traditional accounting softwareGenerative AI, AI agents, and embedded AI applications in accountingAI-powered automation for routine accounting tasks and workflowsData security and privacy considerations in digital accounting environmentsStrategies for maintaining client relationships while embracing automationFuture trends including frontier AI models and embodied AI (robotics)Practical implementation of AI tools in accounting practice management
Inventory Accounting GAAP, Software and Recognizing Variances
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Online
2.00 Credits
Member Price: $109
Inventory accounting GAAP Methods for dealing with variances
Surgent's Tax Research
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Online
2.00 Credits
Member Price: $99
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
COSO's Internal Control Framework Essentials
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Online
3.50 Credits
Member Price: $175
Components and principles of internal control Concepts associated with the COSO framework Management responsibilities versus auditor responsibilities Common significant accounting processes Tools and techniques used for internal control documentation