Professional Development and Event Catalog

Karen L. Hawkins, the former Director of the IRS Office of Professional Responsibility, will discuss key Circular 230 provisions and how some have been changed through litigation. Since the current version of Circular 230 has not been rewritten to incorporate the results of IRS litigation losses since 2014, this is the only seminar where you will hear what the current law says (and does not say) about tax professionals' ethical obligations in federal tax practice. The presentation will draw not only on the six years Ms. Hawkins spent as Director, OPR but her more than 30 years practicing as a nationally recognized tax controversy lawyer in California.

Individuals who work in a governmental environment have many rules of ethics that must be followed. The Government Accountability Office (GAO) issues Yellow Book providing rules related to ethics and independence, which received a significant update in 2018. We'll review some of the key elements of ethics relevant to governmental entities and auditors to prevent independence noncompliance. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Firms that offer audit and accounting services still have time to successfully implement the new quality management standards, but they must start now to be ready when the standards take effect Dec. 15, 2025. Keep in mind that firms whose peer review year ends after this date (many reviews are to be performed starting in 2026) will have their systems reviewed under the new quality management standards – firms that fail to comply may not pass their peer review! Jim Brackens, CPA, CGMA, Vice President of Ethics and Practice Quality at the AICPA, will join CTCPA Executive Director and CEO Bonnie Stewart to talk about the big changes – and how you should be preparing now to comply.

When asked, most people would say they are an ethical person. So why is it that every month there are reports of ethical breaches at major companies? The concept of ethics is easy to understand, easy to talk about, but incredibly hard to implement on a consistent basis. In this course, we will discuss current ethical issues, and walk-through a nine-step ethical decision-making model. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Business ethics is not just something “nice to do” but can mean the difference between success, failure, and survival in today’s increasingly competitive environment.  This seminar outlines steps to create an ethical business culture and provides specific ways for financial managers to make better ethical decisions.

We all are busy, pressed for time and we strive to do as much as we can – as fast as we can. This is our world.  However, there are times when we should stop and think. When we do not analyze (one of our many talents) this inaction causes problems. We will review the penalties of moving too fast. Let’s learn from the mistakes of others.

Finance and accounting professionals are on a pedestal and are often held to a higher standard. Keeping your ethical skills sharpened is crucial to reducing your fear and raising your courage as you solve tough decisions in real-time. This fast-paced and interactive presentation will help you practice exactly that. What will you gain? The ability to choose the most effective path in daily situations, so that when a significant crisis hits you are comfortable in your actions. Be ready, be courageous, be fair, and be consistent.

You may have read all sorts of stories in books about how bad people steal and make their coworkers and organizations miserable.  Come hear veteran Internal Auditor Rob Berry and veteran CFO John L. Daly discuss situations they have seen in the real world.  

Our guidance on ethics comes from the AICPA and other groups, but it does not fully address the “why” behind ethics. 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?

We encounter pressure from many varied sources every day. We will focus on one of the more overlooked areas where fraud can be found.  Employees respond to pressure, and sometime the pressure leads to unethical actions. Where should you look and what should you look for? Risk assessment is not something ‘nice to do’, but it is required for internal audits, external audits, and every leader. If you are in a leadership position, learn where to look?

Performing engagements in accordance with Generally Accepted Government Auditing Standards (GAGAS or “Yellow Book”) requires additional reporting, ethics, and performance requirements. This course will identify and review the guidance found in the Yellow Book and analyze the relationship between Government Auditing Standards and the AICPA Code of Professional Conduct. We will review the Yellow Book requirements for financial statement audits while also touching upon ethical principles and independence

The focus of this course is reducing the overall risk of fraud. To that end, instruction will cover the factors that play a role in turning honest employees into fraudsters. Discussion will touch on integrity and ethics, as well as how the reactions of people in certain situations may impact the prevalence of fraud.

Many people use morals and ethics interchangeably. The concept of law is quite another topic. In order to properly understand ethical concepts, it is important to understand the concepts of morality and the law. The definition of morals will reference ethics in a circular definition; same goes for ethics. But ethics represents an innate knowledge of right/wrong distinctions. Ethics transcends culture, religion, and time.   Morality is defined as having and living per a moral code, or principles of right and wrong.  Basic morality condemns murder, adultery, lying and stealing. Ethics explores the idea of morality and its place in society and addresses questions about morality. The law is based on principles and regulations established in a community by some authority and applicable to its people.   This course evaluates these concepts and put them in a business context.

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 provides practical, action-oriented insight that can be implemented by accounting professionals in both public practice and industry.

Accountants in business and industry face ethical conflicts almost daily. This workshop (re-)introduces the revised AICPA Code of Professional Conduct and walks through the five basic rules of conduct and the related professional ethical principles applicable to accountants in business and industry. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Casey Crowther did not have a college education, but he had an outstanding work ethic. With little more than a pickup truck and some hand tools, he built a roofing company that grew. Over time, Casey's company employed more than 100 people and generated more than $20 million in annual revenues. With a company of that size, Casey relied upon advice from his bookkeeper when filling out financial documents. As a result of representations he made on bank statements and loan documents, authorities charged Casey with criminal behavior related to PPP loan fraud. What should an accounting professional learn from Casey's story? Stay tuned to find out! This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Good people believe everyone else is just like them. They cannot imagine someone could con them or their company and have no guilt or remorse about what they have done. Lack of guilt and empathy are key traits of a psychopath. Most of us envision psychopaths to be cold-blooded serial killers who are locked away in prison. However, experts estimate that 4% of corporate executives are psychopaths who may initially appear to be more normal than the rest of us. Psychopaths may present a convincing picture of virtue while helping themselves to money, status and sex while leaving a path of shattered expectations, empty wallets, and broken hearts in their wake. Learn how to recognize and deal with others who have no conscience. 

The course provides a concise overview of Environmental, Social and Governance (ESG) reporting -- an emerging system of non-financial record-keeping and governance. Around the world, organizations of all sizes and kinds are under increasing pressure from regulators, consumers, employees, and other stakeholders to provide a fuller and more integrated picture of the way in which entities operate, invest, and create value. This includes taking into account how their operations impact financial, manufactured, intellectual, human, social, relationship, and natural capital. Participants will walk away with an increased situational awareness of ESG reporting, and an ESG starter strategy. This can be used immediately to position themselves for ESG success in an era of growing expectations for conscious capitalism, ethical investing, and moral leadership. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The Accounting and Auditing Update is designed to provide its participants with a comprehensive, in-depth review of what’s happening at the FASB, AICPA, and other professional bodies who may impact accounting and auditing this year, including FASB Statements and Interpretations, Statements on Auditing Standards, Statements of Position, Statements on Standards for Accounting and Review Services, Ethics Interpretations, exposure drafts and projects in progress, with emphasis on the practical application and impact on practitioners in small to medium sized firms and members in industry. Special attention this year will be focused on the emerging use of data analytics related to audit evidence. **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.

The tax laws keep changing and nonprofit entities must continue to adjust to new rules.  As part of the Inflation Reduction Act of 2022, passed in August 2022, hundreds of billions of dollars in government funding and costs were allocated to energy and climate initiatives. As part of the legislation, for the first-time, tax-exempt organizations (including not-for-profits and government agencies) can claim certain energy credits on their federal income tax returns and receive a refund from the federal government even if they have zero federal income tax liability. Donor advised funds continue to be an area of focus within the IRS and Treasury, with proposed regulations recently issued (with more expected on the way). This year’s tax update will include s summary of these regulations already issued, as well as what’s on the table prospectively. This year’s Annual Not-for-Profit Update will include a tax update and review of key issues in completing IRS Form 990, and related Schedules. It is more important than ever for non-profits to understand and complete this annual tax form to ensure that the organization and its donors are also protected so they can accomplish their corporate intentions and goals. On the accounting standards front, some nonprofits will still be implementing the FASB’s new Credit Losses standard (Accounting Standards Codification [ASC] Topic 326), the last of the FASB’s recent wave of major standards. This standard primarily affects two groups of nonprofits: (1) those making loans or financial guarantees (e.g., foundations, community development financial institutions, universities) and (2) those with accounts receivable arising from service (or goods) delivery rather than grants and contributions (e.g., hospitals, universities). Meanwhile, the FASB has been progressing through its next generation of projects, informed by a public agenda consultation in 2021, as well as preparing for a follow-on public agenda consultation to be conducted beginning later this year. Although many of these projects are focused on business enterprises and the needs of their investors, there are several recent standards (Accounting Standards Updates [ASUs]) and current projects that have or could have significant applicability to some or many nonprofits. These include recent ASUs on Crypto Assets (2023-08) and on Income Tax Disclosures (2023-09) and current projects on Software Development Costs and on two specific Environmental, Social, and Governance (ESG) issues with potential financial statement impact, Financial Instruments with ESG-linked Features (part of a project on Derivatives Scope Refinements) and Environmental Credit Programs. This year’s FASB Update will include helpful implementation reminders for Credit Losses, and for Leases between Entities under Common Control (ASU 2023-01), which was important follow-on guidance for another of the FASB’s major recent standards, Leases (ASC Topic 842). The Update will also provide background information and discuss key provisions of the ASUs on Crypto Assets and Income Tax Disclosures, and a summary of efforts to-date on the Software Development Costs and ESG-related projects, as well as provide a brief preview of upcoming 2024 agenda consultation. Auditing Update - a review of Statements on Auditing Standards 142 (Audit Evidence), 143 (Accounting Estimates), 144 (Amendments to AU-C 501, 540 and 620); 145 (Understanding the Entity and Assessing Risk), 146 (Quality Management),148 (Amendments to AU-C 935), that will impact audits conducted in 2023 and beyond, with emphasis on practical application to NFP organizations. This session will also discuss the Statements on Quality Management Standards and their impact on smaller firms. Ethics Update – Our course will provide a review of recently enacted Ethics Interpretations, including NOLAR, Unpaid Fees, Accounting Standards Implementation, Loans, Information system services, Officer and directors, and Compliance Audits, as well as consideration of exposure drafts currently outstanding. Qualifies as one hour of ethics CPE.   This program will also provide an overview of other recent standards issued and projects in progress that impact Not-for-Profit entities. **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.