CPE & Event Calendar

Build on the foundation from Part 1 and deepen your expertise by mastering the treatment of manufacturing overhead. Using the cost system of a real company, you'll learn to distinguish overhead costs that can be directly traced versus directly assigned, and how to structure inventory cost pools for accurate product costing. Explore methods for handling deviations from normal manufacturing processes and see how all overhead costs can be systematically integrated into a comprehensive cost system. Completing Part 1 is highly recommended, as its principles carry forward into this advanced application. World Class Cost Accounting: A Practical Application - Part 1

Though many clients see Social Security as a government benefit, it is really a covered worker's investment asset to be managed like any other asset. This course examines how Social Security benefits are calculated, identifying benefit-claiming strategies and what spouses can do now to maximize benefits at retirement. You'll learn how Social Security works and explore common planning situations'including workers with and without spouses, sandwich-generation families with dependent parents and minor children, and surviving and/or divorced spouses'with the focus on techniques to maximize your clients' benefits.

This comprehensive training is designed to get the accountant up to speed quickly with the complex passive activity loss (PAL) rules that apply to certain investments in trades or businesses and rental activities. The cornerstone of the course is the in-depth coverage of the detailed tax law and regulations applicable to passive activities under IRC §469 and how and when the 3.8% net investment income tax under §1411 applies.   *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 terri.storer@acpen.com  

Employment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business, and IRS penalties for noncompliance have risen dramatically in recent years. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents a comprehensive overview of federal payroll taxes, Form 1099, and related compliance issues.

Wow! So many new Excel features and so little time! Microsoft continues to add tremendous functionality to Excel - the business professional's tool of choice. Yet most Excel users have not discovered these new tools and remain mired in yesterday's practices for working in Excel. In this session, you will learn how to use many of Excel's latest features to work more efficiently and effectively with your spreadsheets. Participate in this session to learn about recently released features such as PIVOTBY, GROUPBY, Office Scripts, integration with Copilot, new ways to share and collaborate in Excel, and data entry and formula improvements. If you work with Excel - and who doesn't - this session is necessary to help you improve your efficiency and effectiveness when using Excel.

Running or advising a small business? The KPI Bootcamp can help you rapidly identify and implement the right KPIs to achieve your or your client's goals. Delivered by Bernie Smith, KPI specialist and seasoned entrepreneur, this course will guide you through selecting a powerful set of measures tailored to your business. The structured approach helps you refine your objectives and choose KPIs that drive growth and profitability. The program includes access to over 400 pre-defined KPIs, each with a clear, jargon-free definition, business benefits, real-world examples, and practical implementation tips.

This course provides a comprehensive introduction to preparing individual income tax returns using Form 1040. Designed as a basic-level program, it walks participants through the core components of the individual return in a clear and practical manner. Participants will learn filing requirements, filing statuses, and how to determine dependents. The course covers common types of income, including wages and basic investment income, along with adjustments to income, standard versus itemized deductions, and commonly used tax credits. In addition, the course introduces basic reporting for self-employment and rental activity, focusing on how these items flow to the individual return. Preparer responsibilities, due diligence requirements, and taxpayer rights under IRS rules are also covered to provide a strong foundational understanding of individual tax preparation. *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 terri.storer@acpen.com  

Most ethics courses focus on unethical individuals and their terrible misdeeds. We don't need another course on lessons from Enron or individuals committing fraud. Most unethical failures result from unethical individuals. Instead, this session will focus on how good people can do better, why there is no such thing as business ethics and why we only need one rule to lead ethical lives.

This course focuses on the main elements of financial education and will help accounting and finance professionals guide their clients, and their clients' children, through a personalized teaching roadmap. Clients with wealth face questions about how to teach their children about money to raise financially capable children. Often, clients' first contact is with their accounting and financial professionals, so it is important to be able to provide a framework to help teach clients how to prepare their children for life with privilege. This course is designed for all practitioners who want to help their clients navigate the process of teaching the next generation about personal finances. Because every family and child are different, it is critical to develop a specific plan for each client, and likely each child and grandchild. By working with their clients' descendants, accounting and finance professionals not only build rapport and trust but also get to know the children and grandchildren, building firm value and long-term connection. With new and updated information and tactics, professionals can learn best practices to engage clients and their children.

Whether you are an experienced veteran or new to the industry, one of the toughest parts of being a tax practitioner is keeping up with all of the changes in tax legislation. This course takes a look at recent changes to tax law from a practitioner perspective. In this session, we will explore the nuances of virtual currency and the new Form 8300 reporting requirements.

Since its inception nearly 30 years ago, many have continued to struggle with applying the current model for accounting for income taxes, ASC 740. But this does not have to be you. This course will provide you with the basic knowledge necessary to understand the complexities of this challenging topic. Through discussions and the use of exercises, this course will analyze the authoritative literature to provide a thorough understanding of such topics as deferred taxes, income tax expense, uncertain tax positions, and other classification and disclosure requirements. We will also explore some specialized areas of income tax accounting, such as intraperiod allocations of income tax expense, global minimum tax developments, and the financial reporting impact of the One Big Beautiful Bill Act (OBBBA) signed into law in July 2025, and review finalized and emerging updates to ASC 740, including expanded disclosure requirements under ASU 2023-09. In summary, this course is the place to be to enhance your accounting for income taxes IQ.

Research tells us that leaders, supervisors and managers have more impact on an employee than does a therapist and/or life partner. Being a leader is a huge opportunity and privilege and requires introspection and personal growth. This webinar is infused with values of fairness, compassion, respect and more and will be of most value to individuals who believe that everyone, regardless of circumstance, deserve "certain general conditions that are ...equally to everyone's advantage" (John Rawls). The Noble leader believes in people. The Noble leader is curious and humble and invites challenge and feedback into his/her/ world. The Noble leader is a true believer in seeing the good in others, helping them to be their best which in turn helps the Leader grow as well. The Noble leader does not shy away from confronting bad behavior/performance in a respectful and clear way while believing in the inherent dignity of each individual This workshop based on ethical principles offers a glimpse into what it takes to become a Noble Leader and how one can journey through for increased self awareness and skill development. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Almost every business and individual has to file tax returns, which can be a great treasure trove of information for forensic accountants. Whether in a divorce, partnership dispute, recreating books and records, or bankruptcy proceeding, analyzing tax return information should be an initial step in uncovering income and assets. The IRS retains a large amount of information, both from taxpayers and 3rd parties who report financial transactions. This course will be your guide in gathering, analyzing, and evaluating tax return information, so that you have a full picture of the financial investigation. Your presenter is a 20 year veteran with IRS-Criminal Investigation, who used this information as a basis for his federal criminal investigations. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

This program reviews and analyzes the important changes made by the One Big Beautiful Bill Act (OBBBA) to qualified small business stock (QSBS) covered under Section 1202. Effective for stock issued after July 4, 2025, there are important changes that make Section 1202 much more appealing to clients willing to run the risks associated with doing business as a C corporation. These enhanced provisions could potentially lead to exclusion of capital gains if very strict compliance rules are followed. Section 1202 application is particularly attractive for start-ups and entrepreneurial endeavors. For taxpayers willing to confront the technical challenges of this provision, Section 1202 may produce impressive tax advantages.

Artificial Intelligence is no longer a future concept; it is a current necessity. This session provides a practical roadmap for practitioners to leverage AI safely and effectively. We move from a survey of available tools (from free apps to specialized software) to a deep dive into the ethical guardrails required to protect client data and maintain professional standards. Participants will leave with a playbook of real-world use cases that can be implemented immediately.

It is important for accounting and finance practitioners to help their clients understand and apply the many new provisions of OBBBA. Many of these changes are effective for the 2025 tax year and beyond. This program is an introduction to and review of some of these critical changes and their impact on taxpayers. This program is a two-hour review and analysis of what we consider some of the most current and important changes from the OBBBA. If you want the latest OBBBA information to relay to your clients, this course is for you.

Advisors often ask clarifying questions as they increasingly gain an understanding of new and existing tax laws that govern IRAs. Some provisions see more questions than others due to their complexity, popularity, and level of impact on tax benefits. This course focuses on the top 20 of these questions and on SECURE Act 1.0, SECURE Act 2.0, and other hot topics. This course aims to help the advisor provide clients with the correct responses based on their IRA profiles.

This comprehensive annual update brings together key accounting, auditing, and compliance developments affecting not-for-profit organizations. The course integrates recent standard-setting activity, audit and attestation updates, and Single Audit developments to provide a practical view of changes impacting nonprofit financial reporting and oversight. Participants will begin with an overview of accounting developments affecting not-for-profit organizations, including recently issued Accounting Standards Updates (ASUs) from the Financial Accounting Standards Board and an introduction to the International Non-Profit Accounting Standard (INPAS). Emphasis is placed on understanding the purpose and structure of INPAS and how it compares conceptually to U.S. GAAP requirements for NFPs. The course then shifts to auditing and attestation developments from the AICPA, including the next phase of quality management with a focus on monitoring and remediation responsibilities. Participants will also review recent and upcoming standards affecting audit, attestation, and consulting engagements, including updates related to SSAEs, SSARSs, exposure drafts on confirmations and fraud, and changes affecting group audits.    

Microsoft 365 is one of the most widely used business applications software suites used in business today. Microsoft Copilot is the generative AI application that is integrated directly into the Microsoft 365 ecosystem. If your firm or business is a Microsoft 365 user, this course will teach you how to use Copilot AI to optimize the use of your Microsoft 365 apps. This course will provide a comprehensive review and demonstration of how to put Microsoft Copilot AI to work for you and your clients. It is designed as a "hands-on" course that facilitates following along with the presenter to apply the features of Microsoft Copilot on your computer. Practice files will be provided so that you don't have to expose your confidential data. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

This session takes a unique review of the fundamental budget issues faced by all and walks through a detailed modeling process intended to generate discussion and best practices to improve your organization’s financial modeling.  From the beginning of the accounting process – ‘the chart of accounts’ to the end of the process – ‘the valuation of the company’, the budgeting cycle via a live case model to learn best practices common to successful companies.   This course stands on its own but is part two of a four part budget mastery series.