CPE Catalog & Events

Reclaim your schedule and thrive. If you've ever wondered "Where did my day go?" this course is for you. In an increasing busy world, the ability to plan and prioritize, overcome procrastination, and deal with interruptions is an essential business skill - no matter what your role. This CPE self-study course will provide you with practical time management tools and tips, so that you can reclaim your schedule, meet your objectives, feel more in control, and have less stress.

Nonprofits serve a unique purpose in society compared to other entities. Nonprofits face special accounting, operational, and compliance challenges for effective management and governance. This course will provide an overview of the broad barriers and challenges faced in the nonprofit environment.

Navigating in uncertain times Understand how differing trade policies of governments around the globe increase uncertainty for business regardless of how or where they operate. Vital for decision-making Learn about the economic debate as it relates to international trade and the differing degrees of economic integration. Understand how businesses making important investment decisions must address their exposure to cross-border trade and its impacts. Gain insight into some key characteristics underpinning global trade tensions, increasingly on many organizations' risk radar. Net winner or loser? Understand the benefits and the challenges that increasing international trade tensions can have on your business. Consider your value chains and geographic footprint, and understand where resilience needs reinforcing and risk appetite needs re-assessing. This course provides 1 hour of CPE credit in the Business, Management and Organization field of study.

" Transfer pricing is a highly contentious tax issue for many companies with cross-border transactions. Governments worldwide all want their `fair share' of tax from multinationals. However, many companies may be missing out on cash savings opportunities by revisiting transfer pricing policies. We will also review tax court developments that may impact US multinational companies. This program was developed for the FICPA by Alex Martin with KBKG. This session was previously recorded for the FICPA at virtually on January 26, 2023The course has been approved for up to two [ 1] hours of [TB] CPE credit."

Please join us for a discussion on Treasury Circular 230 and other ethical issues faced by enrolled agents and other tax preparers. In addition to covering the practice standards espoused by Treasury Circular 230, there will also be an overview of the applicable provisions in the Internal Revenue Code (IRC) and common law which will affect tax preparers. The discussion will conclude with other ethical issues, such as avoiding conflicts of interest, proper fee structure and maintaining competency. Also included will be case studies illustrating dilemmas faced by tax practitioners.

This CPE course can be purchased individually or as part of the Estate Planning Certificate Program. Which plan is appropriate for your client? Before you can make reasoned recommendations, you must have knowledge of trust types, features, and taxation so you can best educate and advise your clients. Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this CPE course covers ancillary documents necessary to support the estate plan and the client, including a durable power of attorney and the durable power of attorney for health care, as well as living wills and trusts. This course will ensure you understand these documents, what they seek to accomplish, and how they are put into practice. Enhanced On-Demand Format This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course.

Build a solid foundation. This self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation. This course can be purchased individually or as part of the U.S. International Tax: Advanced Issues bundle. You must purchase the bundle to earn the digital badge. The CPE self-study course focuses on U.S. tax treaties. This is an overview of the U.S. tax treaty definitions and their impact on permanent establishment, business profits, tax residency, hybrid entities, Fixed, Determinable, Annual or Periodic (FDAP) income, limitation on benefits (LOB) clauses, income resourcing, and foreign tax credits.

Build a solid foundation. This self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation. This course can be purchased individually or as part of the U.S. International Tax: Advanced Issues bundle. You must purchase the bundle to earn the digital badge. The CPE self-study course focuses on U.S. transfer pricing and global base erosion and profit shifting (BEPS). This is an overview of the U.S. transfer pricing rules regarding Section 482 and its applicability. It discusses different transfer pricing methods, levels of documentation prepared for clients, penalties, as well as BEPS and relationship to U.S. and global transfer pricing.

Organizations of all sizes often fail to successfully install needed foundational components of an internal control system. Whether large or small, entities must view policies, procedures, and all controls in a wholistic manner in order to develop a system of controls that will keep the entity on its intended course. Moreover, those that design policies and procedures benefit by knowing why control measures are necessary. This session sets forth internal control concepts and explains the importance of strong internal control policies. It provides an understanding of the interrelated nature of all controls created by any organization.

AICPA's Fundamentals of Forensic Accounting Certificate Program This course is part of the Fundamentals of Forensic Accounting Certificate Program - a comprehensive, integrated curriculum - covering AICPA's entire Body of Knowledge in this topic area. The program will provide you with the training, knowledge, and practical guidance needed for a solid understanding of financial forensics. Credit for individual courses purchased can be applied to the full program when you enroll within one year of the original purchase date. Please visit cpa2biz.com/forensic for information on the complete program. This course provides a high-level overview of bankruptcy and the roles of forensic accountants that work with bankruptcy engagements. Our overview employs three different scenarios to give learners a broad understanding of the field. Discounts FVS Section Members Save an Additional 20%! When you log into this website with your AICPA member user account, the section discount will be automatically applied during checkout. Please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org if you have any questions or encounter any issues.

AICPA's Fundamentals of Forensic Accounting Certificate Program This course is part of the Fundamentals of Forensic Accounting Certificate Program - a comprehensive, integrated curriculum - covering AICPA's entire Body of Knowledge in this topic area. The program will provide you with the training, knowledge, and practical guidance needed for a solid understanding of financial forensics. Credit for individual courses purchased can be applied to the full program when you enroll within one year of the original purchase date. Please visit cpa2biz.com/forensic for information on the complete program. This course explains the difference between a traditional auditor and forensic accountant, lists the characteristics of a forensic account, and describes the possible role a forensic accountant can have during a client engagement. Discounts FVS Section Members Save an Additional 20%! When you log into this website with your AICPA member user account, the section discount will be automatically applied during checkout. Please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org if you have any questions or encounter any issues.

** What's in your digital wallet? ** This CPE course can be purchased individually, or as a part of the Blockchain Fundamentals for Accounting and Finance Professionals Certificate program. Learn about different types of wallets, with a focus on the security of digital assets. This CPE self-study course will help you gain knowledge about the various ways of securing digital assets including multisig wallets, two-factor authentication, and password manager. Learn about market capitalization of crypto assets, crypto asset exchanges, and how to use block explorer to verify transactions. Observe how assets will be secured and transactions will be recorded and verified in this new environment.

Successful organizations, both large and small, must understand the importance of effective internal controls and be able to develop a system of controls that will keep the entity on its intended course. Moreover, those that design policies and procedures benefit by knowing why control measures are necessary. This session sets forth internal control concepts and explains the importance of strong internal control policies. The material highlights some of the reasons that measures are needed and it also provides an overview of control creation methods. Finally, it discusses ways to successfully implement the developed policies and procedures. Participants that take this course will gain a well-rounded understanding of internal control procedures of all types.

Successful organizations, both large and small, must understand the importance of effective internal controls and be able to develop a system of controls that will keep the entity on its intended course. Moreover, those that design policies and procedures benefit by knowing why control measures are necessary. This session sets forth internal control concepts and explains the importance of strong internal control policies. The material highlights some of the reasons that measures are needed and it also provides an overview of control creation methods. Finally, it discusses ways to successfully implement the developed policies and procedures. Participants that take this course will gain a well-rounded understanding of internal control procedures of all types.

This video-based CPE course is included in Not-for-Profit Certificate II. It can be purchased individually or as a part of the Not-for-Profit Certificate II - Tax Compliance track. The reporting of unrelated business income has become increasingly significant in the not-for-profit sector after an IRS study found that many not-for-profit organizations are under-reporting their tax liabilities. Recent IRS audits have increased their scrutiny in this area. In this CPE course, you will get an understanding of what constitutes unrelated business income. You will consider real-world examples and examine tax court findings and IRS rulings to learn how to deal with some common UBI-generating activities. Also discussed are commonly applied exceptions and exclusions to UBI that can reduce an organization's tax liability, as well as potential red flags that should be avoided.

" The Using Business Valuations to Resolve Disputes in Mediation course is designed for CPAs, Accountants, and Financial Professionals who do or want to learn more about business valuation. This program was developed for Forster Boughman Law Firm by Eric Boughman, J.D. Partner at Forster Boughman and Thomas Gillmore, CPA, ABV, CFE, CFF with Gillmore Accounting Practice. It was previously recorded on May 11, 2022. The course has been approved for up to one ( 01 ) hour(s) of Specialized Knowledge CPE credit. "

This CPE course can be purchased individually or as part of the Specialized Forensic Accounting Certificate. Valuation and forensic accounting go hand in hand. As forensic accountants hone valuation skills, it's imperative for the profession to understand the AICPA Professional Standards on valuation services. Considerations such as cash flow, risk, and income taxes need to be included in the calculations a forensic accountant performs. Through narration by an industry subject matter expert and practical scenario exercises, this two-module CPE course describes valuation approaches and methods in forensic engagements. Each module details various valuation methods and calculations, with examples to visualize outcomes. Enhanced On-Demand Format This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course. Part 2 Distinguish various approaches used to complete a valuation. Choose between common methods used to perform a financial analysis and prepare a financial analysis using one of the methods under each approach.

AICPA's Fundamentals of Forensic Accounting Certificate Program This course is part of the Fundamentals of Forensic Accounting Certificate Program - a comprehensive, integrated curriculum - covering AICPA's entire Body of Knowledge in this topic area. The program will provide you with the training, knowledge, and practical guidance needed for a solid understanding of financial forensics. Credit for individual courses purchased can be applied to the full program when you enroll within one year of the original purchase date. Please visit cpa2biz.com/forensic for information on the complete program. This course provides an overview of the procedures and considerations for beginning a valuation engagement for litigation purposes. You will be introduced to approaches and methods for valuations, as well as learn how to develop a common groundwork for preparing depositions and court testimony. Discounts FVS Section Members Save an Additional 20%! When you log into this website with your AICPA member user account, the section discount will be automatically applied during checkout. Please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org if you have any questions or encounter any issues.

"This ""Wayfair for Foreign Companies - Cross Boarder: U.S. Sales and Use tax"" course is designed for CPAs, accounting, and tax professionals and international business operators who are looking to gain a comprehensive understanding of U.S. sales and use tax regulations, with a focus on the implications of the Wayfair decision for foreign companies engaged in cross -boarder transactions. Participants will delve into the intricacies of U.S. sales and use tax laws, their impact on foreign entities and strategies to ensure compliance and minimize tax liability. This program was developed for the FICPA by Karen Lake and Luke Lucas of Berkowitz Pollack Brant It was previously recorded on June 15, 2023. The course has been approved for up to one ( 01 ) hour(s) of tax CPE credit. "

Many costly fraud schemes have occurred repeatedly throughout the past several decades, mostly due to the lack of implementation of internal controls and a fraud risk mitigation plan. The advancement of technology and the increased sophistication in committing fraud are also impacting organizations and affecting their bottom line. The Business Fraud Risk Framework identifies various types of fraud that can be perpetrated across an organization. This course will provide insight into the framework and focus on the most relevant fraud schemes affecting organizations.