CPE Catalog & Events

Drive business forward. Are you seeking more insight into developing skills required for finance business partnering? This CPE self-study course builds on your current knowledge and experience to help you successfully navigate and drive value for your business during a time of disruptive, technology led change. You will learn how to stay relevant and future-focused while building your competencies in critical areas including communication, influencing, and business acumen. Key topics include: Future of finance Disruption Finance business partnering This course also delivers strategies and best practices to support your ability to enable strategic decisions to drive business forward.

This course explores the FASB codification provisions and AICPA financial reporting framework for transaction with related parties, including business owners and special purpose entities. Real-life examples are used to illustrate the various authoritative standards and discuss the consequences of failing to comply.

Consistency meets rigor. Until now, there has been no guideline for standardization of valuation work on financial instruments, leading to errors and confusion. The purpose of the Financial Instruments Performance Framework (FIPF) is to ensure that valuation work conducted by Certified in the Valuation of Financial InstrumentsT (CVFIT) credential holders meets rigorous professional standards and satisfies financial reporting objectives. Part of the Certified in the Valuation of Financial Instruments (CVFI) Credential learning, this self-study course focuses on the scope of work and extent of documentation that valuation professionals should apply to their valuations of financial instruments under the FIPF. This course also examines the purpose, primary goal and benefits of the FIPF in more detail.

What financial ratios tell you The research of underlying accounting principles used in compiling financial statements and the assessment of profitability and efficiency all call for qualitative data analysis. Learn to recognise, interpret, and analyse financial statements using important financial ratios. Understand how liquidity ratios, gearing/capital structure ratios, and cash flow ratios allow the users of financial statements to inform an organisation's position and help the stakeholder to make a more informed decision. Acquire new skills to demonstrate your proficiency: Purpose of financial statement analysis Frameworks for analysis Common efficiency / activity ratios Common profitability ratios Common liquidity ratios Common gearing and capital structure ratios Common cash flow ratios Gain practical experience Use genuine examples such as case studies and scenarios designed to give you the skills to evaluate business performance and get a deeper understanding of ways to improve the business performance and align with organisation goals. Financial statement analysis can assist the decision-making process by focussing on the key indicators to remain a long-term, viable going concern. This is a standalone course but if you're interested in more of this type of learning while earning a designation, explore the CGMAr Finance Leadership Program.

This CPE course can be purchased individually or as part of the Risk Management and Insurance Planning Certificate Program. The personal financial planner has a pivotal role in offering counsel and advice to the business owner client regarding the selection of the business entity. The choice of business entity, or even the decision to form one, is critical in the personal financial planning process, as many tax and nontax factors must be considered. The choice of entity affects the entire spectrum of an individual's personal financial plan, including: Asset protection Income taxes Financial independence Risk management In this audiovisual CPE course, Tom Tillery will explain how entity selection affects not only how risk created by the business is addressed, but also how the goals of the closely held business owner are achieved, both during pre- and post-liquidity events. You will learn about the various types of entities and how each may affect taxation, benefits, and how capital is raised. Once the entity has been selected, the planner can bring the entire pallet of tax-planning solutions to the personal financial plan of the closely held business owner. This course will cover the information you need to offer this valuable service to your clients.

Maximise shareholder wealth. This course explores how to analyse financial and nonfinancial objectives and evaluate external influences on financial policy decisions in different types of organisations. When business owners understand the impact of external forces on financial strategies, the organisation can optimise its performance and maximise shareholder wealth. Value added topics: Legal ownership structures Categories of financial objectives Categories of nonfinancial objectives Social and relationship capital Other sustainability frameworks and models External influences on financial policy Learn through detailed exercises. The practical hands-on exercises use real-world examples such as case studies and scenarios, designed to give you the skills to evaluate business performance and gain a deeper understanding of various ways to improve business performance and align with organisation goals. This is a standalone course but if you're interested in more of this type of learning while earning a designation, explore the CGMAr Finance Leadership Program.

" Once a disaster has struck and it's time to rebuild, what resources are available? We will discuss finding money to rebuild through FEMA, charities, and the tax system, and we will discuss the tax implications of each. The Financial Remediation of Disaster Losses course is designed for CPAs, accounting, financial advisers, and tax professionals who work with individual and small business clients. "

Financial risk All businesses operate surrounded by financial risks. Some have greater exposure than others, either because of the industry in which they operate or the countries in which the operate or with which they conduct trade. Learn to quantify the likelihood and impact of financial risks on your organisation. Demonstrate proficiency in growing areas of demand Types of financial risk Regression analysis Interest rate parity (IRP) Long-term forecasting Purchasing power parity (PPP) Gain practical experience Use hands-on examples to identify financial risks within your organisation. This is a standalone course but if you're interested in more of this type of learning while earning a designation, explore the CGMAr Finance Leadership Program.

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. This course describes some of the issues that allow financial statement fraud to occur, including a lack of adequate internal controls over the accounting processes, management overrides of internal controls, and pressure to achieve specific financial results. Frequent types of financial statement fraud are explained as well as how internal investigations are often triggered and evidence is collected by a forensic accountant in an investigation. Common types of internal and external asset misappropriation are identified in addition to relevant case studies profiling common fraud schemes. 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 CPE course can be purchased individually or as part of the Specialized Forensic Accounting Certificate. Financial statement fraud schemes can be perpetrated internally with a company or externally by customers, vendors, or other third parties. This niche area within forensic accounting can benefit all types of companies, as fraud is prevalent throughout business. Through narration by an industry subject matter expert and practical scenario exercises, this two-module CPE course identifies the steps of a financial statement fraud investigation and the internal controls needed in place to deter and prevent fraud. 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 Identify the steps of a financial statement fraud investigation. Recall the role of internal controls in preventing and deterring fraud.

This video-based CPE course is included in the Not-for-Profit Certificate II Program. It can be purchased individually or as a part of the Not-for-Profit Certificate II - Financial Reporting track. Is it possible to read a map without a legend? Perhaps you could, but it would take a lot of guesswork! Similarly, a set of financial statements without the accompanying footnotes is only minimally useful, if not downright confusing, to readers. A not-for-profit (NFP)'s note disclosures provide a treasure trove of explanations, interpretations and mission-critical information to help users make informed decisions. Without the notes, it is not possible to fully understand the causes and effects of significant transactions. Also, beyond the minimum GAAP requirements, an NFP's managers enjoy some degree of latitude to present information in a way they consider meaningful and relevant for the organization's constituencies, including donors. This CPE course offers you detail-rich examples and case studies that will help you prepare note disclosures unique to NFPs and to get the most out of your reporting process. Note: As of August 1, 2018, the content of this course has been significantly updated to reflect implementation of FASB Accounting Standards Updates (ASUs) effective for most not-for-profit entities for their next financial reporting period, including those related to financial statement presentation (ASU 2016-14) and revenue recognition (ASU 2014-09 and ASU 2018-08). If you started but did not complete Not-for-Profit Certificate II prior to July 31, click here to find out how this and related course updates affect you. If you completed the program prior to July 31 and would like to retake only those courses with significant updates for new standards, click here to learn about the Certificate II Update Pack.

This CPE course is included in the comprehensive Not-for-Profit Certificate I Program. It can also be purchased individually or as a part of the Not-for-Profit Accounting and Financial Reporting track. Not-for-profit organizations (NFPs) prepare financial statements to report critical information about programs and operations to a diverse group of stakeholders. Users of an NFP's financial statements include donors, grantors, creditors, program beneficiaries, and others who have a need to assess the financial health of the NFP. In this CPE course, you will work through several examples to understand the basic reporting requirements, note disclosures and presentation formats that are available to NFPs. Note: As of August 1, 2018, the content of this course has been significantly updated to reflect implementation of FASB Accounting Standards Updates (ASUs) effective for most not-for-profit entities for their next financial reporting period, including those related to financial statement presentation (ASU 2016-14) and revenue recognition (ASU 2014-09 and ASU 2018-08). If you started Not-for-Profit Certificate I prior to July 31, but did not complete it, click here to find out how this and related course updates affect you. If you completed the program prior to July 31 and would like to retake only those courses with significant updates for new standards, click here to learn about the Certificate I Update Pack.

Senior management yearns to report positive news and impressive financial results that will please investors, bankers and drive value higher. While most companies act ethically and follow prescribed accounting rules, some take advantage of gray areas in the rules or ignore them altogether in order to portray their financial results in a misleading way. This session will discuss some common financial statement shenanigans to help prevent them from fooling you.

Are you responsible for presenting financial information to your organization, business associates, or clients? If you're a CEO, CFO, CPA, financial analyst or a manager needing to communicate financial information in an impactful way, this workshop will give you the necessary tools to tell more effective stories with your financial data. It is imperative in this fast-paced business environment, accountants need to gain a high-level understanding of the technology advances to help them focus their time on finding the story behind the numbers. Bring financial information to life and use it to communicate a story to an audience, with a focus on simplicity and ease of interpretation. This is accomplished through a mix of financial data, visualization, storytelling theory, best practices, and practical application. (Available in 1-4 hour format)

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. This self study course addresses the requirements of IFRS 1, First-Time Adoption of International Financial Reporting, including the following: Purpose and scope Transition Exemptions Transactions (for example, share-based payments; leases; foreign currency translation differences; and investments in subsidiaries, associates, and joint ventures) Disclosure requirements This course includes interactive learning elements, video content, and real-life application through case studies. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

A well-organized chart of accounts supports robust responsibility reporting, makes it easy to answer "what if?" questions and helps eliminate data entry errors. However, many organizations cling to the primitive practices of a half-century ago that impose barriers to developing budgets, holding people accountable, gathering useful data and keeping errors from creeping into their financial statements. Best practices today look little like the examples you may have seen in business school. If you sense that your general ledger could do far more, this session will show you how to fix your problems

" The Florida Sales & Use Tax - Navigating the Unpleasant Florida Tax Audit course is designed for anyone who has a desire to learn about exposure areas involving Florida sales and use tax. This program was developed for the FICPA by David J. Brennan, Jr., Esq., LLM. It was previously recorded on April 27, 2022, at 11 a.m. The course has been approved for up to one ( 01 ) hour(s) of TB CPE credit. "

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment. This self-study course addresses requirements of IAS 21, The Effects of Changes in Foreign Exchange Rates, including the following: Functional currency definition and determination How to translate a foreign currency transaction Calculation and financial statement presentation of exchange differences (gains and losses) Foreign subsidiary consolidation, including the calculation of goodwill This course includes interactive learning elements and illustrative exercises with solutions. Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.