CPE Catalog & Events

In this five part master series, class participants will gain a comprehensive view into the world of forensic data analytics (FDA). From understanding practical use cases of FDA in the audit, internal audit, investigations and proactive monitoring to understanding necessary data sources, validation proceudres, success factors and pitfalls to avoid. We will also explore hundreds of leading anti-fraud tests around corruption, conflicts of interest, fake vendor schemes, segregation of duties, revenue recognition and sales abuse, among dozens of other schemes.  Participants will develop their own library of anti-fraud tests from various open source locations and apply them in relevant contexts such as the COSO Fraud Risk Management Guide. Finally, participants will also peek into future innovations in FDA and how technologies such as ChatGPT, data visualization, machine learning, AI and cryptocurrencies are all impacting the discipline.  We can't promise you'll be a programmer after this course, but you will certainly be armed with the information needed to project manage an FDA project and "direct" the programmers to accomplish your fraud risk / FDA objectives.  

This course explores actual fraud circumstances through the lens of potential prevention. We will examine how selected frauds were accomplished and consider what internal controls may have prevented fraudsters from achieving their nefarious acts. Then we will switch gears to an interactive, case-based discussion that asks participants to reach their own conclusions by analyzing facts in concert with the AICPA Code of Professional Conduct and other sources of ethical guidance. This course ultimately provides practical, action-oriented insight that can be implemented by accounting professionals in both public practice and industry. This event may be a rebroadcast of a live event and the instructor will be available for questions during the event.

In tax practice, CPAs have significant duties to protect client-taxpayer information under professional standards, California and other states' rules about the practice of accountancy, under provisions in the Internal Revenue Code and other federal or state laws. This course will address those requirements in the AICPA professional standards and Section 7216 of the Internal Revenue Code. Companion course: Foreign Information Returns: Key Forms 2024

The work for clients is not as linear as it used to be with the inclusion of more advisory services, more cross functional teams, and due dates moving. Quality client engagements are not just about a solid workflow, we need project management skills. In this session we will discuss how to apply project management techniques to designing a one firm, team approach to serving clients. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Health savings accounts (HSAs) are an effective way for employers to provide employees with financial help so they can pay their out-of-pocket medical expenses in a tax-efficient manner. Individuals who are not participating in an employer-funded HSA may set up their own HSA to achieve the same ends. Clients often ask tax practitioners about the mechanics of HSAs and whether they are beneficial. This program is a two-hour discussion of the topic led by Roy Ramthun, who will take you through the many rules and complexities of this challenging subject.

Since the early 2000s, the estate tax burden on taxpayers has gradually decreased along with the number of practitioners specializing in the field. Nevertheless, some of your most wealthy clients will have a taxable estate. For these select clients, making large gifts before death can be extremely tax efficient for the client and profitable for the practitioner filing the gift tax return. Learning how to file a basic gift tax return can help you attract and retain clients, increase your value-add, and generate revenue.

In the course of legal actions, payments may be made pursuant to a final disposition of a court case or a mutually agreed-upon settlement.  This course will cover the tax implications for payments made for personal injury, emotional distress, lost wages, punitive awards, pre- and post-judgement interest, contract claims, among other damages. **Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.  

Professional Skepticism - Creating a Mindset for Finding Fraud and Error is a critical skill for audit and other attest services. The public places a high value on assurance services provided by an external public accountant, as the CPA's involvement directly enhances the degree of confidence intended users can place on the financial statements to make economic decisions. A proper mindset, including professional skepticism, is a critical feature of a high-quality audit or other attest service. Professional skepticism is an essential attitude that enhances the ability to identify and respond to conditions that may indicate possible material misstatement, whether due to fraud or error. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Performance Management is about getting the best out of everyone. It's about setting the stage so staff can excel as an individual and as a team member. It's about knowing what to say, how to say it, and when to say it to inspire and elevate staff performance. For staff to hear, understand, and act on performance feedback they have to trust the person delivering the feedback. The feedback must be constructive, useful, and implementable. And surprisingly, the performance management process is as much about listening as it is about delivering feedback. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Performance targets and incentives can drive breathtakingly positive results: the moon landings, the eradication of smallpox, or the repair of the ozone layer, for example. They can also have a dark side that can create stress, overload and anxiety and even drive lawbreaking. What is the difference between a healthy ‘stretch’ target and one pushes people too far? How can we spot potential problems in advance and systematically design sensible, humane and effective performance targets? Using practical examples and case studies, Bernie will give you an overview of the essential steps for designing robust, effective, and credible targets for any organization. Designing effective, practical and realistic performance targets will never be easy, but this session will introduce you to the tools that help make the process clearer, simpler and more consistent.

In this introductory course, you'll learn the fundamentals of integrating forensic data analytics into your anti-fraud risk management program. We will cover key definitions, use cases, methodologies and some of the leading innovations and techniques driving this ever-evolving field of "finding hidden money."

In this course, participants will learn about key trends and innovations impacting the field of forensic data analytics.  From generative AI to ChatGPT, machine learning and transaction review, data sharing consortiums and cryptocurrency trends, this course is for the futurist who wants to be leading edge in compliance and anti-fraud technology innovation. 

This course will review the Accounting Standard Updates issued by the FASB that impact nonprofit entities. We will also look at the work of the Not-for-Profit Advisory Committee (NAC) and the projects they are advising the FASB on. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

How debt is allocated to the partners in a partnership is important. It dictates how much money may be taken tax-free as a distribution, the losses that flow down to the partners, and the gain or loss on the sale of a partnership interest. However, the allocation of debt can differ depending on the type of debt it is and the type of partner we are talking about. Furthermore, 704(c) can complicate things. And what in the world is a constructive liquidation scenario? In this course, we will tackle the concept of debt allocations - how you do it, what it means, and why you do it.

Running or advising a small business? KPI Bootcamp can help you quickly find and deploy the right KPIs to achieve your, or your client's, goals. Delivered by Bernie Smith, KPI specialist and overloaded small business owner, this course will help you quickly select a handful of powerful measures that apply to your business. The step-by-step approach helps you sharpen your objectives and select the right KPIs to drive growth and profit. Every one of the 412 included KPIs (as free PDF download for every participant) includes a full plain-English definition and also covers business benefits, case-study examples and practical tips.

Our guidance on ethics comes from the AICPA and other groups, but it does not fully address the “why” behind ethics. This session will examine and define what ethics is and what it means to varying people in the workplace. Understanding what motivates people and understanding those people are key to both solving ethical dilemmas and workplace issues that can lead to greater job satisfaction and efficiency. To correct an issue, you need to delve into the root cause – the why?

This course profiles Brenda, a financial executive from the state of Washington. Despite earning her college degree, Brenda did not find employment in her area of study. Instead, she landed a series of dead-end jobs. Business reversals frequently led to the loss of employment. When a company that she knew to be unethical offered her an executive position that included bookkeeping tasks, including overseeing all finances, she accepted. While on the job, Brenda saw owners of the company misappropriating funds. Rather than reporting the fraud, she created an elaborate scheme to benefit herself - without the owner's knowledge. Her bad decisions led to a guilty plea for wire fraud, after authorities accused her of absconding with more than $600,000 in corporate funds. A prison term of 20 months followed. Listen and learn from Brenda's experience. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Review of the major employment laws governing the workplace, when they are triggered, and key compliance aspects under each law. This presentation is designed to give viewers enough information to issue spot when matters arise in the workplace.   

Various legal tests are used to evaluate whether a worker should be classified as an employee or an independent contractor. There is no uniform standard or bright-line rule for determining whether an individual is properly classified as an independent contractor. Instead, the inquiry is always fact-intensive, and the analysis can vary based what body is performing it, i.e. the Internal Revenue Service (“IRS”), Department of Labor (“DOL”), various state agencies, or the courts. This presentation will review the various tests and highlight some of the common, most important factors for consideration.   

This program presents a detailed analysis of the self-rental passive activity rules, including forms reporting examples and integrates them with the flow-through entity rules related to self-rental. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.