CPE Catalog & Events

The detailed rules you need. 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: Inbound and Outbound Transactions bundle. You must purchase the bundle to earn the digital badge. This CPE self-study course covers effectively connected income (ECI), branch profits tax (BPT), branch level interest tax, and 1120-F with treaty-based form compliance in more detail with computational examples. It then covers detailed rules regarding sourcing, withholding tax (WHT), Foreign Account Tax Compliance Act (FATCA), and the associated compliance with examples. Finally, it covers the definition of a U.S. Real Property Interest (USRPI) and U.S. Real Property Holding Corporation (USRPHC), the applicability of the Foreign Investment in U.S. Real Property Tax Act of 1980 (FIRPTA) to certain transactions and the exceptions, and the FIRPTA withholding rules (and exceptions).

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: Inbound and Outbound Transactions bundle. You must purchase the bundle to earn the digital badge. This CPE self-study course covers the other major areas of U.S. international tax reform such as dividends received deduction (DRD), Global Intangible Low-Taxed Income (GILTI), Base Erosion and Anti-abuse Tax (BEAT), Foreign-Derived Intangible Income (FDII), and Section 965. It then details Section 956, investment in U.S. property by a Controlled Foreign Corporation (CFC). Finally, it covers Section 959, previously taxed income. Discussion will also focus on general operating rules, consequences of previously taxed income ( PTI) distributions, and successor rules. Finally, this module will cover section 1248 applicability in bother taxable and non-taxable transactions with examples.

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. Identifying mission-critical information in a not-for-profit (NFP) organization's financial statements is vital to analyzing an NFP's health and making plans. Ratio analysis and other methods are tools that can be used to make informed, strategic decisions regarding cash flow management, resource allocation, and investment in capacity-building activities to more effectively and efficiently achieve an NFP's mission. This CPE course offers you detail-rich examples and case studies that will help you understand how financial statements interrelate, identify potential red flags within a set of NFP financial statements, and perform strategic analysis. Included in the course resources are various financial statement examples and common ratios used in analyzing NFP financial statements. Note: As of August 1, 2018, course content has been 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).

Governmental accounting is very unique. This course will introduce the financial reporting basics for governments, including fund accounting and the modified accrual basis of accounting. Attendees will analyze the layouts of the fund financial statements as well as the government-wide financial statements.

Nonprofits face unique accounting challenges. This course will introduce attendees to the financial statements and unique accounting principles applicable to not-for-profit organizations. Specifically, we will focus on the typical transactions and account balances unique to NFPs, including net assets, agency transactions, contributions, endowments, and programmatic investments.

Start preparing an operational budget. The course explores the budgeting tool that helps managers for planning, controlling, and forecasting. By focussing on key steps in the budgeting process, you can recognize budgeting concepts and components and identify the trends and variations to meet your target. ### Value added topics: Budgeting process Operational budget Forecast sales volume Gain experience with detailed exercises. The practical hands-on exercise uses real-world examples. They are designed to provide you with real-world knowledge on how to apply daily cost accounting principles. 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.

Save when you buy the complete Tax Staff Essentials, Level 3 online bundle. Learn about taxes for business acquisition. Learn skills to offer tax advice to a client or employer who is considering buying or selling a business. Learn about the most common types of business acquisitions and the necessary tax-related skills. In addition to a thorough overview of buying and selling, including guidance on due diligence procedures and best practices, you will learn how to properly calculate, document, and value a business acquisition transaction.

Creating and managing value Financial management is fundamentally about creating and managing value, the importance of what "value" is, and knowing what drives it. This course focuses on commonly used approaches for arriving at values that will form the basis of negotiation. In addition to valuation methods, you will understand the importance of gathering a deep understanding of the organization's industry, technology, business environment, customers, competitors, synergies, current major stakeholders, and the rationale for selling or the reluctance to sell and how all these factors come into play when arriving at valuations. Value added topics Valuation using cash flows Advantages and disadvantages of cash-based techniques Forecast dividends without constant growth Gain experience with detailed exercises The practical hands-on exercise is designed to teach you how to value a business and get a deeper understanding of the variables in business valuation to help you make the right decisions. 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 is included in the 15-hour Preparation, Compilation, and Review Staff Essentials program. It can also be purchased as a part of the Review Engagements Series. This innovative CPE course has been designed to provide a convenient, accessible way for firms to train their staff in this area of practice. With the introduction of the SSARS No. 21, Statement on Standards for Accounting and Review Services: Clarification and Recodification, this area of practice will be experiencing a level of change not seen in over 30 years. This CPE course provides fundamental training on the general principles and objective of a compilation engagement. This enhanced learning program contains a customized "learning coach" to create a flexible, engaging learning experience. This CPE course has also been updated to reflect the most recent changes resulting from the issuance of SSARS No. 22 and SSARS No. 23, to help practitioners comply with the latest developments in regulation.

What does it cost for future success? Discover the tool that provides information on how to better understand costs in your business. Be able to make distinctions between the different types of costs and how they behave with different activity levels. You can recognize these quick cost accounting techniques as a value-added enhancing tool. Acquire new skills to demonstrate proficiency in cost accounting: Rationales for costing Appropriate costing for decision making Direct and indirect costs Cost behaviour and cost drivers Variable and fixed costs Gain experience with detailed exercises. The practical hands-on exercise uses real-world examples and are designed to give you real-world knowledge on how to apply daily cost accounting principles. 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.

In the accounting profession, dealing with data is life. Doing it efficiently and effectively are skill differentiators. Power Query, part of Microsoft Power BI suite, is indispensable for extracting, transforming and loading data (the "ETL"; of the commonly referred to ETLR). In this session, we will explore the basics of the Power Query add-in - extracting, transforming and preparing data for analysis.

Long-term financing options Long-term finance is required to meet the long-term investment plans of an organisation to be able to operate over time. Gain the knowledge of different long-term financing options available through this course. Acquire new skills to demonstrate your proficiency Foreign currency transactions Financial statement presentation Ordinary and preference shares Long-term finance options and risk Gain practical experience The practical hands-on exercise uses real-world examples, designed to give accounting and finance professionals real-world knowledge and an understanding of how long-term financing operates. 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 a part of the comprehensive Not-for-Profit Certificate I Program. The Not-for-Profit sector is one of the fastest growing sectors in our economy. In this CPE course you will learn how accounting and finance professionals can apply their knowledge, skills and abilities to help NFPs accomplish their missions. This CPE course delves into the unique aspects of accounting, financial reporting, governance, and tax compliance issues that apply to NFPs. Topics covered will include an overview of NFP reporting standards, compliance requirements to obtain and maintain tax-exempt status, basic financial statement presentation, and accounting terminology unique to NFPs. Note: As of August 1, 2018, course content has been 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).

This CPE course is included in the 15-hour Preparation, Compilation, and Review Staff Essentials program. It can also be purchased as a part of the Review Engagements Series. This innovative CPE course has been designed to provide a convenient, accessible way for firms to train their staff in this area of practice. With the introduction of the SSARS No. 21, Statement on Standards for Accounting and Review Services: Clarification and Recodification, this area of practice will be experiencing a level of change not seen in over 30 years. This CPE course provides fundamental training on the general principles and objective of a review engagement. This enhanced learning program contains a customized "learning coach" to create a flexible, engaging learning experience. This CPE course has also been updated to reflect the most recent changes resulting from the issuance of SSARS No. 22 and SSARS No. 23, to help practitioners comply with the latest developments in regulation.

New to SOC reporting? Get ready to gain an understanding of system and organization control reporting guidance and common practice issues that will provide you with the foundational knowledge to effectively perform SOC for service organizations examinations. Authored and instructed by Patrick Morin, this CPE course offers guidance on how to provide attestation services related to the effectiveness of controls at a service organization that affects clients' internal control over financial reporting (SOC 1r) and controls at a service organization related to information privacy, security, confidentiality, availability, and processing integrity (SOC 2r and SOC 3r). This course covers Trust Services Criteria, SSAE No. 18, and pertinent guidance in the SOC 1 and SOC 2 guides. Complete this course to enhance audit quality by recognizing, preventing, and addressing common peer review findings in SOC examinations. Learning Objectives Recall key information related to SOC for service organizations examinations. Differentiate between SOC 1, SOC 2, and SOC 3 reports. Identify the guidance that is relevant and applicable to SOC 1, SOC 2, and SOC 3 reporting engagements.

Sharpen your strategic planning Gain the tools to identify how the strategy implementation phase fits into the overall strategic management process. Learn how a change in strategy requires a realignment of an organisation's structure, people, systems, processes, along with the different methods that can be used to aid the alignment between strategy and organisation. Acquire new skills to demonstrate your proficiency Implement, review, and control strategy Format strategic plans Align the strategic plan with the business plan Manage change Develop strength through core competencies Successfully implement strategy and align your organisations resources to strengthen the process. Use real-world examples to drive your business success. 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.

Gain 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: Core Concepts bundle. You must purchase the bundle to earn the digital badge. This course provides a solid foundation of U.S. inbound and outbound taxation and key concepts that are related. It begins with the business transactions that generate outbound tax issues in the U.S. tax system, such as the introduction to the one-time transition tax introduced by the Tax Cuts and Jobs Act of 2017. Also considered are: Concepts related to global intangible low-taxed income, foreign tax credits, foreign currency, and foreign-derived intangible income; Inbound taxation topics like calculating effectively connected income, sourcing income, the branch profits tax, the Foreign Investment in Real Property Tax Act; How to interpret tax treaties and how they can reduce U.S. income and withholding taxes; and, The Base Erosion Anti-Abuse Tax created by the Tax Cuts and Jobs Act

This CPE course can be purchased individually or as part of the Investment Planning Certificate Program. Narrated by Tom Tillery, this self-study course illustrates how the client's attitude toward their financial goals and investment risk directs the personal financial planner in the creation of the investment plan. Updated for the Tax Cuts and Jobs Act of 2017, this three-part course covers: Assessment of risk Determining and prioritizing goals Gathering client information Macroeconomic variables Performing financial analysis This course will also review the time value of money techniques applicable to the financial analysis of an investment portfolio, as well as the use of a financial calculator. Enhanced On-Demand Format This on-demand format utilizes a slide deck format, enhanced with narration and interactive exercises that are designed to increase the level of engagement and hands-on application. Drag and drop exercises, case studies, and interactive diagrams are some examples of the interactive exercises that are used to supplement traditional instruction in this learning experience.

Establish the business case. Investment decisions require planning and extensive evaluation. Consideration has to be given for cash flows as well as nonfinancial measures such as customer satisfaction and qualify. Acquire new skills to illustrate proficiency in growing areas of demand. Investment decisions Cash flows Non-financial measures Finance and quality Real-world examples and exercises will give you the background on how to apply investment decisions while considering both quantitative and qualitative measures. You will learn how to stay on top of investment decisions while building your competencies in critical areas including quality, influencing, and customer service. 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 Investment Planning Certificate Program. During the monitoring and updating phase of the investment planning engagement, performance is measured, goal achievements are monitored, and actions and recommendations are updated. More complex than the implementation phase, the monitoring and updating phase has an increased number of variables that must be calculated, validated and tracked. Updated for the Tax Cuts and Jobs Act of 2017, this two-part course examines: Measuring performance and goal achievement Updating the Investment Policy Statement (IPS) Portfolio rebalancing This course also reviews the AICPA personal financial planning standard, which states a personal financial planner may be engaged in tracking progress in achieving established PFP goals or revising an existing personal financial plan, or both. We will also look at the passage of time, which affects all areas of an IPS. Therefore, goals that were once necessary may be eliminated and new goals documented, based on an agreement with the client. 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.