CPE & Event Calendar

Schedule 1-A is a new tax form designed to consolidate four key OBBBA deductions that can be taken for the first time in 2025. Ultimately these four deductions: the tip deduction, the overtime deduction, the deduction for interest paid on a new car loan, and the senior deduction, appear as a single entry on line 13b of Form 1040. These deductions are phased out at higher income levels, the calculation of which takes place on Schedule 1-A. Accounting and finance professionals who wish to understand the mechanics of the four deductions and how they are expressed on Schedule 1-A and consolidated on Form 1040 would benefit from taking this program.

Accounting and finance professionals often receive questions concerning all facets of Medicare. How does Medicare work? How do I apply? How much does it cost? Is Medicare optional or required? This program provides a basic introduction to the Medicare program and covers many of the areas of the Medicare program that clients are most interested in. If you, or some of your clients, have questions relating to Medicare, this program is a must for you.

Description: Divorce brings emotional and financial challenges and navigating the tax implications can be one of the most complex aspects. This in-depth, 8-credit webinar, Untying the Knot: Taxes and Divorce, is designed to equip tax professionals with the knowledge and strategies needed to guide clients through the intricate tax issues that arise during and after divorce. What You'll Learn: This comprehensive session will cover critical topics, including: - Filing Status: Determining the correct filing status during and after divorce. - Qualified Domestic Relations Orders (QDROs): Tax implications of dividing retirement accounts. - Back Taxes: Strategies for addressing unpaid tax liabilities during and after divorce. - Offers-in-Compromise & Installment Agreements: Resolving tax debts with the IRS. - Currently-Not-Collectible Status: Understanding when and how to use this option. - Innocent Spouse & Injured Spouse Relief: Protecting clients from unfair tax liabilities. - Lien Discharges & Subordinations: Managing IRS liens on property during divorce. - Reasonable Compensation: Evaluating fair compensation in divorce-related business valuations. - Case Studies: Explore unusual and complex tax issues in divorce through real-world examples. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Property, Plant, & Equipment is often one of the largest balances on the financial statements. This course will cover the foundation of auditing PP&E, including the related audit assertions, risks, & threats to the PP&E balance. During this course, we will also highlight the various substantive auditing procedures that staff should perform, and also walk through some real-world examples. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

This annual update covers activities of the FASB and Private Company Council (PCC) and reviews new SAS and SSARS. Stay current on new standards related to financial accounting and attest and assurance services including compilations, review and auditing. You'll learn the specific requirements of the standards and their potential impact on financial statements and we will review the pipeline of proposed standards. This years' update will cover induced conversions of convertible debt, stock compensation accounting and disclosure, income tax disclosures, crypto currency accounting, joint venture accounting, and updates to the accounting for government grants. We will cover new audit standards including group audit standards, and new fraud, evidence and materiality standards. We'll do a deep dive into SAS 145 and the new quality management standards. Note: SEC reporting requirements and public company audit requirements will not be covered.

In recent history, even the most prestigious CPA firms have had ethical lapses and oversights that have cost them both financially and, at that moment, clouded their brand. This course will review the AICPA code of ethics for both accounting and tax practitioners and encourage you to examine your firm's policies and choices relative to those standards and common sense through thought-provoking and sometimes humorous Q&A and case studies.

Participants will review how to maintain a heightened awareness of fraud with clients and gain a better understanding of how to detect fraud. This interactive workshop, designed for practitioners in small and medium-sized CPA firms, will include a lecture with generous time for questions and case studies to reinforce the concepts.

Data analytics is among the most widely discussed topics in business circles today. In this session, you will learn about the four types of data analytics, tools for generating data analytics measures, and how to interpret and use data analytics results.

This program will address recent legislation, rulings and developments affecting business taxpayers and provide practitioners with a comprehensive update for the upcoming tax season.   *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  

Organizations and individuals enticed by the siren song of artificial intelligence cannot ignore ethical considerations. Professionals must consider accuracy of information, data privacy, independence, source citations, organizational policies, security, data retention, and other ethical matters. This course discusses ethical issues associated with the utilization of AI in a professional setting and provides suggested best practices.

Google Gemini has emerged as a top leader in the generative AI competition. Due to the extraordinary size of the Google user base, it a tool that every CPA should have a basic understanding of how to use it and apply it in business. This course will provide a comprehensive review and demonstration of how to put Google Gemini AI to work for you and your clients. It is designed as a "hands-on" course that facilitates you following along with the presenter to apply the features of Gemini on your computer. Practice files will be provided so that you don't have to expose your confidential data.

This business coaching course is designed to enhance your coaching effectiveness by integrating innovative tools like ChatGPT (Generative AI) to support and elevate your coaching practice. You'll explore the key differences and similarities between coaching and managing, uncover the most important skill every coach should master, and learn how to get to the root cause of any problem. With hands-on coaching strategies, including neuro-linguistic programming (NLP) techniques, you'll enhance your ability to drive results. Additionally, you’ll discover how to use performance gap analysis to identify and bridge gaps, ensuring the success and growth of the individuals you coach.

This course is designed for practitioners in their first through fifth years of practice. Through a theoretical and practical study of Form 1040 and selected accompanying schedules, the course reviews the fundamental rules governing the preparation of individual income tax returns. Participants will examine taxpayer filing requirements and filing status, dependency determinations, reporting different types of income and adjustments to income, and the distinction between business income and hobby income. The course also reviews itemized deductions and the standard deduction, common refundable and nonrefundable income tax credits, and documentation requirements for Earned Income Tax Credit (EITC) due diligence. In addition, the program addresses preparer responsibilities, ethical considerations in tax return preparation, and confidentiality, privacy, and disclosure requirements. *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  

This course is designed for tax professionals seeking to understand and navigate the IRS collection process effectively. Participants will gain indepth knowledge of the various collection methods employed by the IRS, including liens, levies and wage garnishments. Additionall, participants will leand strategies to avoid or halt collection actions and the implications of the statute of limitations on tax collection. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

If you have been a practitioner for any length of time, you know that there is often a difference between what clients should do and what they actually do. Have you ever wondered why that is? In this course, we will explore how we make decisions with less-than-perfect information. Through real-life examples and case studies, we will examine common behavioral biases and how to deal with them. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

As accounting firms' non-attest offerings to their attest clients become more diversified, such engagements increase firms' exposure to independence violations. In order to thread the needle of providing value-added services and upholding their independence obligations, firms need to have a strong foundational understanding of the applicable ethical and independence rules which govern these engagements. In this course, we'll review the relevant sections of the AICPA Code of Professional Conduct regarding independence, objectivity, and conflicts of interest. The course will focus on the Code's Independence Rule and common threats to auditor's independence. In particular, the course will focus on those unique considerations related to non-attest services, both from the perspective of AICPA interpretations and other applicable rules and regulations. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED.

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.

Partnership tax law is always difficult. However, when certain transactions come up, not knowing how to handle them can be costly to clients and practitioners. In this course, we discuss several of these types of situations. We will explore the tax impacts of a PTE election and how a 754 election affects the inside basis of partnership assets. We will then examine those tricky look-through provisions on the sale of a partnership interest in order to properly calculate the tax implications.

This course provides an efficient update on recent and upcoming accounting standard-setting activity issued by the Financial Accounting Standards Board. The course focuses on Accounting Standards Updates (ASUs) effective for December 31, 2026 year-ends for public companies, private entities, and not-for-profit organizations. Participants will also review issued ASUs with future effective dates, along with high-level insights into recent exposure drafts. Emphasis is placed on understanding timing, scope, and areas of change that may affect financial reporting and implementation planning. Designed as a practical update for preparers, auditors, and financial professionals, this course helps participants stay current on FASB activity and better anticipate the impact of evolving accounting standards.

The AICPA continues to reshape the auditing profession through an unprecedented pace of standard setting, with increased emphasis on technology, professional skepticism, risk assessment, and engagement quality. Since 2019, numerous new and revised auditing standards have significantly changed how audits are planned, performed, and evaluated. This course provides an update on recent AICPA standard setting activities, including SASs 142 through 149. It also addresses the AICPA's quality management standards, which replace traditional quality control requirements with a risk based approach to managing quality at both the firm and engagement levels. In addition, the program highlights emerging developments in fraud related auditing guidance, including the AICPA's proposed fraud standard currently in exposure draft form. Designed for accounting and auditing practitioners at all levels, this course helps participants stay current on key changes affecting audit performance, documentation, and engagement quality in a rapidly evolving professional environment.