Professional Development and Event Catalog

Learn how to enhance your Excel workflows with AI in this course, "AI-Powered Excel: Leveraging AI and ChatGPT for Supercharged Productivity." Discover the various AI features built into Excel and how to use ChatGPT to create, understand and troubleshoot Excel functions and formulas. Imagine turning two-hour Excel tasks into two minutes of effort! This course will help you streamline your Excel work, research and documentation, saving you time and effort in your day-to-day tasks.

In today’s real estate market, IRC §1031 tax-deferred exchanges can be one of the most important planning tools available to the real estate investor. The use of this technique is filled with pitfalls and traps. This new course will assist the practitioner in understanding the mechanics of a tax-deferred exchange and the value of a tax-deferred exchange in both tax and financial planning. Updated August 2022

In forensic accounting, interviewing is used to obtain important information from witnesses and suspects. An important aspect is the ability of investigators to obtain accurate and reliable information from victims, witnesses and the suspects or any interviewee. The interview process is an essential part of information gathering for any investigation. The importance of improving the quality of the interviewing with the potential for visual recording of all interviews should be placed high on the agenda of all organizations across the globe. A properly conducted forensic interview can result in an extreme benefit regarding collection of information. The interviewer’s role is to develop a full understanding of the facts. There is a distinct difference between a forensic interview and a criminal interrogation. Typically, forensic auditors will not be involved in interrogations. The Canadian or U.S. forensic accounting profession does not have a standardized interview model to truly equip its professionals with the interview tools required to elicit confessions ethically. Majority of their skills are developed through experience, and not through a standardized model of training.  This session focuses on various interview concepts and methods.  

Derivatives, embedded derivatives and mining (Bold) Complexities with digital assets increase when you move away from the fundamentals and start evaluating contracts to determine if they involve derivatives or have embedded derivatives. In addition, recording mining revenue has many unique considerations, especially if you have questions about differences related to transaction fees and block rewards or if you or your client are mining independently or within a mining pool. Part three of a series (bold) This webcast is part three of a series that will bring to life the content incorporated in the AICPA practice aid Accounting for and Auditing of Digital Assets. This webcast will walk you through: A specific fact pattern when evaluating whether or not there is an embedded derivative within the contract The difference between recording revenue for transaction fees and block rewards A flow chart for determining how to recognize revenue when participating in a mining pool Add more value (bold) Whether you're a CPA working with clients or an industry accountant responsible for corporate accounting policy, this webcast will give you a clear path to help your clients or entity by applying the appropriate accounting standards to your digital asset derivative and mining activities. Detailed examples and use cases will demonstrate the real-world application of this guidance. Note: FASB issued ASU No. 2023-08, Intangibles-Goodwill and Other-Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets, which is effective for all entities for fiscal years beginning after December 15, 2024. This ASU is not yet reflected in this webcast.

Accounting and finance professionals have used different forms of automation over the years to improve the efficiency and accuracy of their work. So far, technology has not been able to replace the knowledge, experience, and decision-making of seasoned professionals. Times are rapidly changing. Today, systems easily exceed humans in accuracy and consistency. Artificial intelligence (AI) brings opportunities for accountants and finance professionals in the short term to improve efficiency and accuracy, while providing more value for businesses and customers alike. In the long term, AI will offer profound changes to how professionals work and process data. This course is designed to review where we are and where we are headed in the world of AI.

In this comprehensive course, practitioners gain a deep understanding of strategic planning considerations and potential hurdles encountered when clients face difficult circumstances. Delving into an array of scenarios often classified as "challenging," the course offers tax insights. From divorce and personal bankruptcy to intricate personal relationship matters, participants will equip themselves to adeptly guide clients through these challenging scenarios by understanding the tax implications.

In today's dynamic economic landscape, staying ahead with effective fringe benefit planning is more critical than ever for both businesses and individual clients. With evolving tax laws and shifting market dynamics, understanding the intricacies of fringe benefit planning is essential to ensure financial well-being and compliance. This course offers a comprehensive overview of essential tools and techniques tailored for financial professionals, allowing them to navigate the complexities of fringe benefit planning with confidence and precision. By attending this course, practitioners will gain invaluable insights into various planning tools and techniques essential for meeting fringe benefit planning objectives. From mastering the subtleties of employee benefit planning, including ERISA reporting and disclosure requirements, to unraveling the complexities of IRC §132 fringe benefit options, attendees will enhance their expertise to deliver superior advisory services. The curriculum also delves into the practical aspects of cafeteria plans, flexible spending accounts, group term life insurance plans, and strategies for financing retiree medical benefits, among others. With a focus on practical application and real-world scenarios, this course equips participants to tackle fringe benefit planning challenges head-on, providing them with the tools and knowledge needed to optimize benefits for both business and personal needs, now and in the future. **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.

Ready to make radical leaps in your critical thinking? In a world of rapid change and unreliable information, we need the ability to separate fact from fiction, recognize flawed assumptions, and have clarity under pressure. This course will teach you how to audit your thinking and build effective reasoning strategies for all types of situations. You will achieve dramatic improvements in judgement, problem solving, memory, and learning. This course will make you more flexible, adaptable, creative and resilient, and provide a cognitive toolkit you can carry for life. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

In today's workplace, employees are faced almost daily with customers or teammates that may have needs or concerns that we are forced to handle. Though many of these situations are easily dealt with through simple communication skills, others may become heated and, in some instances, violent. Today we will discuss healthy ways to de-escalate a wide variety of potential issues.

Emotions get us every time. We all feel emotion. It’s what we do after we experience them that defines us. Emotional intelligence is critical in moving you, your teams, and your life forward. It’s all about your awareness and relationships with people.  In this course, you will learn what emotional intelligence is and why it is one of the essential factors in determining your success in your career and your life. You will apply the four key areas of emotional intelligence and strategies you can immediately use to increase your emotional intelligence. Emotional intelligence is a skill and practice that promises to influence your life positively. You will learn the value it brings to how you approach your work and your relationships with co-workers, clients, and customers.

In 2020, 96% of the world’s largest 250 companies published reports on their sustainability performance in accordance with national and international standards.   Now many more companies are committing to sustainability, and Net Zero emissions in particular.   This creates a new responsibility and opportunity for HR leaders.   Staff must be trained in new policies, goals and procedures.  Executives need help as leaders in this new approach.  This one-hour course summarizes SHRM research into HR and sustainability, plus other expert sources and the instructor's own 30-year journey helping companies become more sustainable.   The course presents key concepts, tools and sources to help HR find its role.

Auditing Accounts Receivable - Focusing Procedures for Testing Existence and Valuation will explain tips and best practice techniques for auditing common accounts receivable risks, primarily focusing on existence and valuation. Accounts receivable tends to carry higher risk of material misstatement due to the complexity and subjectivity involved with initial recognition, subsequent measurement, and valuation. In addition, revenue recognition is presumed to be a significant fraud risk. Note: This course is recommended as a part of a 16-hour audit skills curriculum for experienced staff auditors, while it is also appropriate for anyone who has responsibilities for auditing accounts receivable. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

This course is designed to assist practitioners in preparing Offers in Compromise (OIC). After this course, you should have an understanding of how proper planning can make a significant difference in the amount eventually paid to the IRS and the resulting financial well-being of your client. This program covers the basics, from choosing the proper forms to utilize through the filing of an appeal if necessary. We will also explain how to increase your chances of having your OIC approved by the IRS by going over the complexities involved.

Financial skills needed in many situations are constantly changing.  It is prudent to routinely look into your toolbox to restock or revise your tool set.  In this course we will examine three tool categories that form the foundation for many analytical processes.

Navigating the challenges of estate and gift taxation can be overwhelming for practitioners, especially those lacking extensive experience in this field. In this comprehensive course, participants will undergo a practical exploration through the preparation of the Federal Forms 706 and 709 - line by line. Through hands-on instruction, attendees will gain invaluable insights into the complexities of tax compliance, equipping them with the skills and confidence needed to seamlessly integrate estate and gift tax preparation into their practice. With a focus on practical application, this course offers participants a unique opportunity to master the preparation of crucial tax returns, enhancing their professional expertise and strengthening client service offerings. From a detailed overview of the Federal Forms 706 and 709 to insights on complying with "Portability" and navigating postmortem estate planning issues, attendees will emerge with a newfound proficiency in estate and gift tax preparation, ready to excel in their practice. **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 term "artificial intelligence" (AI) has become mainstream and while most have a layperson's understanding of AI, few know the depth and breadth of this technology's capability. AI is affecting just about everything in business and in people's personal lives. The operation of an internal control system is also changing because of this incredible advancement. This session explains what AI is and how it works and then goes into detail about how it can be applied to a system of internal control. The material speaks about changes occurring in today's world as well as what's coming in the not-too-distant future. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

With governments worldwide pushing the automotive industry towards electric vehicles (EVs), there might be an EV in your future or for your corporate fleet. Today, some vehicles are all gas, all electric or hybrid. How much do EVs cost to purchase, maintain and charge? Most EV owners charge at home but need public charging when venturing beyond their vehicle's range. Not all EVs can use every public charger and various charger types recharge at different speeds. This session will simplify the issues and tell you what you'll want to know if there is an EV in your future. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

In the world of work today, nothing is more critical than Culture.  If people are your competitive advantage, then culture is the best way to help your people realize a great destination. While many leaders and companies talk a lot about culture, few take the time to really plan, build, and invest in a great culture. Today, the world of work could not be more challenging, and the changes that we are seeing in the workforce, such as the rise of remote workers and increasing turnover, are adding to the complexity. Now more than ever, Culture must become your competitive advantage. In this course, you will learn about the key macro changes in the workforce and what some leading companies and leaders are doing to create amazing cultures and high-performing organizations. From LinkedIn to Patagonia to Eventbrite, you will learn from some top organizations ow they have successfully leveraged culture. You will learn what Culture is and can be, and you will learn what culture is not. As you set sail in 2024 and beyond as a leader, you will benefit from this class and learn how to make culture your competitive advantage. Your teacher for the class is Steve Cadigan, whom many credit for being the architect of LinkedIn's world-class and groundbreaking culture. 

By now, we should all understand the ethical obligations we have as CPAs.  So, theoretically, if we just all agree to remain ethical, we should not have CPA ethical violations.  But, of course, our professional ethics committees still have plenty of cases to investigate.  This session will examine several ethical frameworks, including the AICPA’s Code of Professional Conduct’s and the GAO Yellow Book’s Threats and Safeguards approach to remaining ethical and resolving ethical dilemmas.  The session will present several ethical case studies that illustrate the complexities of and challenges to staying ethical. By exercising our “ethical muscles”, we should be better positioned to effectively deal with the ethical dilemmas that we will inevitably encounter.

Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct. Forensic accountants apply a range of skills and methods to determine whether there has been financial reporting misconduct. Financial forensic engagements may fall into several categories.  Economic damages calculations, whether suffered through tort or breach of contract. Post-acquisition disputes such as earnouts or breaches of warranties Bankruptcy, insolvency and reorganization Securities and tax fraud Money laundering Business valuation Computer forensics/e-discovery This session is designed to delve a bit deeper into the world of forensic accounting and identify some of the specific areas of expertise required to become a forensic accountant. We will then first delve deeper into the art of document analysis and handwriting analysis.