CPE Catalog & Events
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ACPEN: It Is Legal, But Is It Really Ethical?, featuring Rob Berry and Bob Mims
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TBD
1.0 Credits
Member Price: $39
Is ‘legal’ the same as ‘ethical’? Why or why not? The value of using the Code of Professional Conduct properly. Resolving situations where the two are divergent.
ACPEN: The Controllership Series: The Controller's Role in Debt Management
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TBD
1.5 Credits
Member Price: $79
Accounting Treasury Finance
ACPEN: Revenue Recognition - Allocate the Transaction Price
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TBD
1.8 Credits
Member Price: $79
Revenue Recognition on Contracts with customers
ACPEN: Yellow Book Ethics
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TBD
2.0 Credits
Member Price: $89
Ethics Accounting & Auditing Yellowbook
ACPEN: Bears Will Be Bears - Fraudsters Too
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TBD
1.0 Credits
Member Price: $89
Internal Controls Fraud Prevention Fraud Detection Fraud Investigation
ACPEN: IFRS vs. US GAAP - Major Accounting Differences
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TBD
2.0 Credits
Member Price: $89
Explore major differences in the design and structure of IFRS vs. U.S. GAAP Discover significant differences in financial statement presentation and disclosure principles, including: Periods required to be reported Interim financial reporting Debt classification, and more Recognize significant differences in initial recognition and subsequent measurement standards, including: Consolidation Equity method investments
ACPEN: Microsoft Excel: Moving Beyond the Basics
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TBD
2.0 Credits
Member Price: $89
Using formulas to manipulate and transform data Using formulas and reference formulas such as =VLOOKUP Using pivot tables Understanding Solver to perform multivariate analysis
ACPEN: K2’s Eight Awesome PivotTable Features
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TBD
2.0 Credits
Member Price: $89
Adding user-defined calculations to PivotTables Enhancing PivotTables with Key Performance Indicators Using PivotTables to consolidate "standard" Excel reports Creative ways to filter PivotTables Linking accounting software data into PivotTables
ACPEN: Failure to Detect Fraud and the Reasons Why
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TBD
2.0 Credits
Member Price: $89
Fraud Detection Challenges Fraud Characteristics Fraud Indicators Audit Responsibilities Fraud Risk Recognition Responding to Suspected Fraud
ACPEN: Introduction to Governmental Accounting
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TBD
2.0 Credits
Member Price: $89
Foundational principles of governmental accounting Fund accounting concepts Modified accrual basis of accounting Governmental fund financial statements Government-wide financial statements Component units in governmental reporting
ACPEN: The Many Faces of Fraud
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TBD
2.0 Credits
Member Price: $89
Fraud Indicators Fraud Patterns Client Operations Transaction Analysis Independent Verification Fraud Recognition
Ethics: How to Run Your Business Well
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this course include:The five principles of ethical intelligenceHow to make the right decisions in a range of challenging situationsThe fundamental ethical principal, "Do No Harm"
Surgent's Where To Live in Retirement
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TBD
2.0 Credits
Member Price: $119
Does continuing to live at the current location meet retirement goals and lifestyle? Are there family concerns such as an elderly parent that prevent moving away from the current location? Is the current location affordable when income from a salary ceases? What health concerns are there that would limit the ability to move to another location? Is an assisted living facility something that should be considered now or in the future and is a suitable one available? What happens if a person is disabled while retired? Are there state and local tax considerations that would encourage staying in place or moving? Are there climate and weather concerns that would encourage a person to stay in place or move to a more desirable location? Should a retiree downsize?
Taxation of the Cannabis Industry
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this course include: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.
ACPEN: Fraud Assessment for Small and Medium Sized Businesses
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TBD
4.0 Credits
Member Price: $149
The fraud triangle The fraud savvy model Symptoms of fraud Benford's Law The net worth method The vulnerability chart 10 steps for action today
ACPEN: Year-End Tax Planning: Thinking Outside the Box
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TBD
4.0 Credits
Member Price: $149
Discuss the most recent tax legislation, rulings and developments Section 163(j) interest expense deduction New 21% corporate tax rate Medicare tax on high income wages and SE income Tax provision and extensions Timing income and deductions Alternative minimum tax (AMT) issues
ACPEN: Proper Financial Accounting for Partnerships and LLCs
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TBD
4.0 Credits
Member Price: $149
Importance of Partnership capital accounts Book vs tax capital accounts Partnership capital contributions Section 704(b) capital rules and OCBOA GAAP balance sheet impact of capital contributions Bonus and Goodwill methods Ceiling Rule and Remedial allocations GAAP partner capital accounts
ACPEN: The Essential A&A Update with Renee Rampulla
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TBD
2.0 Credits
Member Price: $149
Crypto Assets Governmental Grants Income Tax Disclosures Group Audits Fraud Quality Management
Comprehensive Audit & SSARS Update
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TBD
0.0 Credits
Member Price: $149
The major topics that will be covered in this course include:AICPA Accounting and Review Services Committee standards update and new practice aidAICPA Auditing Standards Board standards update including recent changes to the audit and attestation standardsAICPA’s new Quality Management Standards - Overview, implementation considerations, timeline, and AICPA implementation resourcesPCAOB, IAASB standard-setting agenda and potential future AICPA ASB standards changesUpdate on AICPA’s Enhancing Audit Quality InitiativeTrends in audit quality including the DOL’s audit quality studyFrequent peer review findings and practice tips for achieving high practice qualityLatest on the DOL’s audit quality study
ACPEN: S Corporation Preparation, Basis Calculations & Distributions – Form 1120S Schedule K & K-1 Analysis
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TBD
8.0 Credits
Member Price: $300
Extensive review of the S corporation tax laws with an emphasis on any new legislation Review the Form 1120S and discuss how items get reported on the S corporation tax return (i.e. page 1 versus Schedule K) and flow-thru to the shareholders on their schedule K-1 Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual’s Federal income tax return and how the items affect the shareholder’s stock and debt basis Look at detailed Schedule K-1 information reporting to shareholders needed for the qualified business income (QBI) deduction, 3.8% net investment income tax and business interest expense limitations S corporation formation issues under IRC §351 Tax ramifications and reporting of distributions at the S corporation level including when the S corporation has prior C corporation earnings and profits (E&P) Preparation of the Schedule M-2 and the ordering rules for distributions out of the AAA, PTI, E&P and OAA accounts