CPE Catalog & Events
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Financial & Tax Accounting for S Corporations & Partnerships
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Online
8.00 Credits
Member Price: $239
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 corporationsFinancial accounting issues arising from changes in ownershipFinancial vs. tax accounting for partnership/LLC capital accountsSection 704(b) substantial economic effect rules and their relation to financial accountingThe integration of financial accounting with Forms 1065 and 1120SFinancial accounting basis for ownership interests vs. tax accounting basis for ownership interestsDeferred tax accounting for partnerships/LLCs and S corporationsFinancial accounting for the operations of a partnership/LLCFinancial accounting impact of the C to S election and the S to C electionFinancial and tax accounting for S corporation shareholder equity and partner capital accountsFinancial vs. tax accounting for loans to and from S corporations and their shareholders
AHI: Level III - Beginning In-Charge Staff Training
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Online
24.00 Credits
Member Price: $740
What is Expected of the In-Charge Plan Engagements Assess Risk and Materiality AI for Accountants Meet Client Needs Complete Engagements Review Assistants' Work Supervision
From Numbers to Narratives: Mastering Data Analysis for CPAs
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:The Evolving Role of CPAs in a Data-Driven WorldWhy Data Analysis Matters for CPAsKey Data Analysis Skills and Concepts for CPAsLeveraging Microsoft 365 Tools for Data AnalysisBuilding a Data Analytics Mindset
Appreciation Intelligence: The New AI Elevate Culture. Deepen Loyalty. Strengthen Performance.
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Online
1.00 Credits
Member Price: $39
Appreciation Languages of appreciation Appreciation strategies
Mastering Communication Skills for the CPA
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Online
2.00 Credits
Member Price: $89
Pervasive best practices for effective communication Specific strategies for written materials Unique considerations for verbal presentations The importance of recursive revision Tips for success Pitfalls to avoid
Taxation of the Cannabis Industry
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Online
2.00 Credits
Member Price: $89
Historical context of U.S. taxation Industrial hemp vs. marijuana Income definitions under I.R.C. §61 Tax code restrictions: §280E and §471 State-specific marijuana laws Cash management in cannabis businesses Federal court case analysis
Introduction to Yellow Book
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Online
2.00 Credits
Member Price: $89
AICPA Code of Professional Conduct Accounting & Auditing Yellowbook
Stop Loss & Contract Review: Protecting Your Plan and Your Bottom Line
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Online
2.00 Credits
Member Price: $89
Stop Loss TPA PBM Point Solutions
Ethics, Tax Practice & Understanding Circular 230
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Importance of ethics in tax practiceOverview of Circular 230 and its application to tax practitionersCommon ethical violations and penaltiesProcedures to promote compliance with ethical standardsReal-life scenarios illustrating ethical decision-making in tax preparationCircular 230 provisions related to tax return preparation and representationBest practices for maintaining professional integrity and compliance
Excel for Accounting Professionals Session 7: Date-Driven Workbooks and Concatenation
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Online
2.00 Credits
Member Price: $89
EOMONTH MONTH and YEAR DATE CONCAT basics SUMIFS with CONCAT
Monthly Federal Tax Updates - October 2026
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Current individual tax issuesCurrent business entity tax issuesAny current tax legislation occurring during the periodOther issues affecting the profession, including IRS procedure, current cases, payroll, and other federal tax issues
Accounting and Tax Ethics: Standards, Issues, & Case Studies 26-27
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Online
4.00 Credits
Member Price: $175
• AICPA Code of Professional Conduct • Threats to compliance with Code of Ethics • Updated Statement of Standards for Taxpayer Services (SSTS) • Ethical challenges in selecting appropriate GAAP alternatives
Audits Under Uniform Guidance—Single Audit & NPOs 26-27
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Online
4.00 Credits
Member Price: $175
• Concepts of the Single Audit under the Uniform Guidance • Performing the compliance audit of federal awards, including testing auditee compliance and internal control over compliance • Auditor reporting responsibilities including the compliance audit reports, the report on the schedule of expenditures of federal awards, and schedule of findings and questioned costs • Requirements for the schedule of expenditures of federal awards, known as the SEFA • Update on the OMB Compliance Supplement
How AI is Automating Internal Control 26-27
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Online
4.00 Credits
Member Price: $175
• An explanation of Artificial Intelligence (AI) • Specific ways AI is replacing human cognition • What is on the internal control horizon related to AI and other technologies
Mastering SSARS: From Compilation to Preparation Engagements
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Online
4.00 Credits
Member Price: $149
The major topics that will be covered in this course include:The SSARS landscapeReview engagementsCompilation engagementsPreparation engagementsSelecting from the menu of SSARS engagementsAICPA quality management standardsIndependence and other ethical considerationsConsiderations when changing the level of servicePitfalls to avoidBest practices to adopt
S Corporation (Form 1120S) - Formation to Liquidation
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Online
8.00 Credits
Member Price: $300
Extensive review of the S corporation tax laws with an emphasis on any new legislative changes Requirements to make an S election (i.e., types and numbers of shareholders and second class of stock issues) Fixing late S corporation elections (i.e., Form 2553) S corporation formation (§351) and liquidation issues Revocation and termination of S corporations Schedule K and K-1 – separately stated versus non-separately stated income and expense items Detailed Schedule K-1 reporting including the 20% qualified business income (QBI) deduction and 3.8% net investment income tax Compensation issues including the tax treatment of fringe benefits Built in gains tax and other planning opportunities when converting a C to S corporation Preparation of the Schedule M-2 and the ordering rules for distributions out of the AAA, PTI, E&P and OAA accounts Tax treatment of stock redemptions (sale or distribution?)
Start From Trust: An Evidence-Based Approach to AI Adoption
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Online
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:Why one visible machine error collapses trust while identical human error does not, and what that asymmetry costs firms in both directionsWhere small and midsize firms actually stand on AI adoption, and why a firm that has not adopted broadly is not automatically behindCalibrated trust: the difference between misuse (overtrust), disuse (undertrust), and trust matched to what a tool actually does wellThe five-stop adoption spectrum: paralysis, accidental delay, informed caution, responsible piloting, and reckless adoptionThe AI Trust and Usage Quadrant: four firm postures and the next step each one impliesGoverned versus unstructured AI use, and why staff already bringing their own tools makes abstention a decision rather than an optionWhat the evidence says about human and AI combinations, and the two task questions that predict whether a tool will help or hurtReading vendor claims: the gap between a demo and production, and why fluent explanations increase acceptance of wrong answersFive trust questions to ask any AI vendor: permission, uncertainty, audit trail, explainability, and change controlThe NIST AI Risk Management Framework trustworthiness characteristics as a technical backboneThree vulnerabilities that current firm financial performance can conceal: client expectations, talent, and deferred learningCognitive offloading and skill retention: what firms lose by waiting, and the conditions under which offloading frees capacity insteadFive actions a firm can take this week, and four evidence-based rollout rules for a first pilot
ChatGPT and Advanced Accounting Research
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:The accounting research transformation: Comparing Google vs. AI methodologiesAI ecosystems and specialized models for accounting applicationsAdvanced prompt engineering techniques for financial and tax researchAI-powered search engines and deep research platforms for accounting professionals AI as an ideation and thinking partner for complex accounting problems Specialized accounting research tools and AI superstoresPersona priming and P&P stacking methodologies for optimal AI interactionsEthical considerations and limitations of AI in accounting researchThe compliance chess effect: AI's impact on tax planning and regulatory responseAI-driven automation for regulatory updates and compliance monitoring
When You Hear Hoofbeats, It May Be a Zebra
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Online
1.00 Credits
Member Price: $39
Internal Controls Fraud Prevention Fraud Investigation
Section 174: New Rules for R&E and OBBA Update
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Online
1.00 Credits
Member Price: $39
Revised rules for tax years 2022-2024 How to change from amortizing R&E to immediately expensing R&E Analysis of the Revenue Procedure related to changes in accounting method Options available to change accounting methods Comprehensive example of how to make the accounting method change Distinction between R&E expense and R&E credit