CPE Catalog & Events
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Fraud & Embezzlement: Case Studies from the Trenches
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:How organizations can find themselves defrauded due to lax oversight and weak internal controls.How the existence of the "trusted advisor" creates situations where CPAs can drop their professional skepticism.Illustrations of the issues companies should look for in preventing fraud and embezzlement.
SEC Case Studies: Ethical Dilemmas in Finance and Accounting
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Introduction to Ethics and Ethical DilemmasEthical Codes and Professional StandardsFraud and the Fraud TriangleEthical Decision-Making ModelsFinancial Statement Manipulation TacticsCash Flow and Key Metrics Misrepresentations
The Bookkeeper Goes to Prison
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Online
2.00 Credits
Member Price: $89
The major topics covered in this class include:Career choicesEthical dilemmasJudicial proceedingsMitigation strategiesCreating tools to help make better decisionsAtonement and reconciliation
Written Information Security Plans
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Online
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:Introduction to the Gramm-Leach-Bliley Act and its impact on data security.Circular 230 compliance and due diligence for practitioners.AICPA Statements of Standards relevant to WISP requirements.Key components of a Written Information Security Plan.Training requirements for employees, staff, and contractors.Practical guidance for drafting and implementing a WISP.FTC enforcement of data security standards for PTIN holders.Best practices for maintaining and updating WISP compliance.
The CFO Who Went to Prison
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:The importance of valuesIdentifying successEthical dilemmasMitigation strategiesCreating tools to help make better decisionsPersonal accountability strategies
CPAs as AI Systems Evaluators
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:The emerging CPA role in AI system evaluationNIST, ISO, SOC 2, COSO, and AI assurance frameworksAI regulatory and compliance developmentsHallucination, bias, model drift, sycophancy, and security risksAI benchmarks, golden datasets, red-teaming, and performance testingAI governance, controls, documentation, and evidenceAI evaluation engagements, independence, ethics, and professional liability
Winning Tax Strategies for Real Estate Professionals
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Identify tax deductions available to real estate professionalsIntegration of the real estate professional rules with reporting on Form 1040, Schedule EReal estate professionals and indirectly owned (partnerships, S corporations) entity’s reporting on Form 1040Real estate professionals and the Form 8582 (Passive Activities)How "real estate business" is interpreted under the Section 199A rules and how it integrates with the passive activity rulesHow to make the "grouping" election for passive activities and the flow-through deduction
Navigating Digital Asset Compliance and Enforcement
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:IRS digital asset compliance and enforcement strategy Cryptocurrency transactions and tax compliance Digital wallets, exchanges, and blockchain activity IRS identification and analysis of digital asset data Use of digital asset information in IRS examinations Use of digital asset information in collections Use of digital asset information in criminal investigations Exchange reporting IRS summons activity involving digital assets Blockchain analytics Third-party digital asset data sources Common digital asset compliance failures identified in audits Limitations of current digital asset reporting regimes Digital asset reporting and visibility gaps Taxpayer and practitioner risk assessment Red flags associated with digital asset activity Digital asset compliance risk Responding to IRS inquiries involving digital assets Evolving digital asset reporting obligations Practical IRS enforcement considerations for digital assets
Build Better Budgets: Fundamental Techniques
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Advantages of budgetingThe role of budgetingMaster budgetingFlexible budgetingStandards and variancesCapital budgeting
SOC 2 Reports - Structure, Usage, and Review
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Online
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:Comprehensive overview of SOC 2 reports, focusing on their structure, purpose, and how to interpret and apply them in a compliance or risk management context. The five Trust Services Criteria (Security, Availability, Processing Integrity, Confidentiality, and Privacy).The difference between Type I and Type II reports.The key components of a SOC 2 report including the system description, management assertion, and testing results.
An Ethical Approach to Mental Health Issues at Work
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Online
2.00 Credits
Member Price: $89
The major topics covered in this class include:Virtue Ethics and Mental HealthDefinition, Myths and Bias of Mental HealthSuicide: Facts and ResourcesRecognizing signs of potential mental health challengesEmpathy and ListeningMental Health and Generational ExpectationsBecoming a Mental Health Ally
Current Cybersecurity Risk Management Trends
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Overview of current cybersecurity threats and how to mitigate data breach risk.Describe how to avoid malware and other security threats
Ethical Intelligence for Artificial Intelligence
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Benefits and pitfalls of artificial intelligence in the accounting professionSelecting and utilizing artificial intelligence resourcesApplying professional skepticism to resultsMaintaining independence while utilizing artificial intelligenceUpholding client confidentialityData security and retentionCitation of sources and related reporting considerationsApplication of the AICPA Code of Professional ConductEthical considerations when crafting policies and establishing best practices
Excel for Accounting Professionals Session 8: Dynamic Headers, Mapping Tables and Error Check
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Online
3.50 Credits
Member Price: $125
Dynamic headers Horizontal reports Mapping Tables Data Validation Improve error checking Concepts applied
What If Your Client Didn't Take Reasonable Compensation
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Online
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:Review best practices to help your client evaluate if an S election is an appropriate choiceHow to be proactive and head off common reasonable compensation issues before they happenExplore strategies for cash management if cash isn't available at year endExplore what’s at stake when reasonable compensation isn’t paid timely
Planes, Yachts & Automobiles: Listed Property Under IRC 280F
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Listed property depreciationIRC 280F RulesQualified Business UseRules specific to vehicle types
Forensic Accounting and Evidence Preservation in QuickBooks
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Online
4.00 Credits
Member Price: $149
The major topics that will be covered in this course include:Evidence Preservation & Cryptographic Security: Prioritizing immediate data protection by exporting defensible QuickBooks Online (QBO) snapshots and utilizing Windows PowerShell or Command Prompt to generate file hashes to prove data integrity.Standards Compliance & Access Management: Navigating the legal and professional boundaries of AICPA SSFS No. 1 and ACFE standards, which prohibit CPAs and CFEs from making final legal conclusions of fraud, while managing administrative access levels and uncooperative gatekeepers.Ledger Auditing & Transaction Reconstruction: Using the QBO Audit Log to uncover deleted or voided entries, performing reconciliation health checks, auditing bank feed gaps, and examining Undeposited Funds and journal entries to trace hidden or manipulated cash.Analytical Procedures & Metadata Analysis: Applying comparative horizontal and vertical financial statement analysis, drilling down into General Ledger transaction details, and evaluating created-date metadata to flag anomalies like weekend or after-hours entries.Targeted Fraud Detection & Testing: Cross-matching vendor and payroll records to expose shell vendors or ghost employees, analyzing accounts receivable write-offs for lapping schemes, and applying safe, isolated scenario-testing techniques within QBO
Common PCAOB Themes in ITGC Inspections
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Online
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:Recurring PCAOB inspection themes related to Information Technology General Controls.ITGC audit approaches.Inspection patterns tied to evidence quality, professional skepticism, control clarity, scoping decisions, SOC reliance, and reviewer judgment. How inspectors evaluate ITGC workpapers.How recurring signals of weak documentation or unsupported assumptions increase inspection risk.
Business Dissolution & Ownership Changes
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Online
0.00 Credits
Member Price: $239
The major topics that will be covered in this course include:Planning the Exit or Ownership ChangeChoice of transaction structureAsset sale vs. equity sale vs. redemption vs. liquidationBuy-sell agreement design and valuation implicationsCore Basis ArchitectureInside vs. outside basisPartnership liability allocations under Section 752S corporation stock basis and debt basis limitationsSales and Transfers of Ownership InterestsPartnership interest sales and Section 751 hot assetsS corporation stock salesDeath, Section 1014 basis adjustments, and successor-owner issuesPotential Section 1202 considerations where relevantLiquidations and DissolutionsPartnership liquidating distributions under Sections 731, 732, and 736S corporation liquidations under Sections 336 and 331Treatment of cash, property, liabilities, and built-in gain or lossRedemptions and Internal Ownership ShiftsSection 302 testsSection 301 fallback treatmentCross-purchase vs. redemption economics and tax consequencesRestructuring and Entity ModernizationF reorganizationsPre-sale and post-sale restructuring considerationsBasis and attribute preservation issuesSpecial SituationsTransfers incident to divorce under Section 1041Suspended losses and carryover basis issuesGoodwill and Section 197 intangiblesFamily and related-party complicationsAncillary Tax ConsequencesSection 1411 NIITState tax nexus, trailing nexus, and dissolution-related state filingsTransfer tax and valuation overlap where applicableFinal-Year Reporting and ComplianceFinal Forms 1065 and 1120-SForm 966 and related dissolution filingsEIN closure and administrative wrap-upPractical reporting checklistsValuation of Closely Held InterestsRev. Rul. 59-60 principlesDLOM and minority discountsSection 2703 and buy-sell agreement enforceability for transfer tax purposes
Agentic AI in Audit and Assurance
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Agentic AI and levels of autonomy in auditAgentic AI applications across audit workflowsAgent failures, prompt injection, and emerging threatsUS, Canadian, UK, and international regulatory developmentsAudit and assurance standards for agentic systemsControls, logging, permissions, evidence, and human oversightIndependence, ethics, liability, talent, and firm strategy