WICPA CPE & Special Event Catalog
Social Security: Dispelling Common Myths With Essential Truths
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Online
2.00 Credits
Member Price: $119
For roughly 90% of American retirees, Social Security income will be the foundation of their retirement income. Yet, many are ill-prepared and lack understanding of the critical aspects of making an informed claiming decision. Further challenged to separate fact from fiction, consumers crave accurate information from knowledgeable professionals to make the most out of these coveted monthly benefits. This course dispels common myths about Social Security that lead to confusion and replaces them with the truth to an empowered retirement. Help your clients navigate their claiming age decisions with greater confidence, equipped with the essential truths they should consider before pushing the Social Security "on" button.
Advanced Audits of 401(k) Plans: Best Practices & Current Developments
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Online
8.00 Credits
Member Price: $369
Looking to improve the quality of your 401(k) benefit plan audits? This is the course for you. Based on recent data from the U.S. Department of Labor and peer reviews on employee benefit plan audits, we know auditors need to up their game to meet stakeholder demands and provide the best possible audit services.In this advanced course, we will discuss the audit and reporting requirements in accordance with auditing standards. We will also discuss laws and regulations (such as ERISA) that are unique to employee benefit plans and provide practical guidance on their application. Course topics will focus on the most common compliance issues identified in 401(k) audits by the Department of Labor and peer reviews, as well as recommended corrections. Auditors will identify best practices for auditing areas such as payroll and compensation, participant loans, hardship distributions, investments, and plan mergers and acquisitions.
Understanding the "Most Common" Form 990 Schedules: A, B & O
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Online
2.50 Credits
Member Price: $135
Master the preparation of Form 990 schedules with practical guidance and actionable insights you can apply immediately. Focus on the three most critical schedules: Schedule A, required for all 501(c)(3) organizations; Schedule B, applicable to many (c)(3)s and certain non-(c)(3)s and Schedule O, where some of the form's most complex disclosures reside. Develop a clear understanding of Schedule A, including its two public support tests, and clarify common misconceptions around donor reporting in Schedule B. Gain insight into Schedule O's most sensitive disclosure requirements, ensuring you can handle its underlying obligations. Leave with the insight needed to prepare these schedules accurately and communicate their implications confidently.
Generative AI & Agentic AI: How These Technology Trends Are Reshaping the Profession
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Online
2.00 Credits
Member Price: $69
This session will discuss and walk through how firms are implementing generative AI tools and developing agentic AI options for both internal and client-facing purposes. Learn how certain tools have developed and advanced since the launch of ChatGPT in 2022 with live examples. This session will also address topics like cybersecurity, internal controls and AI governance.
CFO Series: AI in the Digital World
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Online
8.00 Credits
Member Price: $369
This event is a rebroadcast of a live event.The CFO Series provides a convenient, one-stop way for CFOs and those who aspire to be CFOs, to earn an entire year of CPE with a single decision. Each day consists of a subject matter expert leading discussions about four different topics. The CFO Series features high-quality presentations and an interactive, executive level colleague-to-colleague approach with case studies, group discussions, and team exercises. This presentation focuses on four perspectives on how technology has changed our profession and life. Are you and your organization using AI? Are you using AI effectively? What happens when a teammate posts something offensive on social media? We must stay abreast of and be aware of the myriad uses, perils, ethics, and advantages of AI. What are the numerous considerations? The spotlight is to always enhance our skills and help our organization improve. Technology is always moving forward, just as we should. Otherwise, we risk being left behind. Join us to learn best practices.This course qualifies for 3 hours of Accounting & Auditing credit and 2 hours of Ethics credit.Module 1: Living in the World of AI – How AI Has Changed EthicsAI ('Artificial Intelligence') has already reshaped the way we work, offering immense opportunities alongside serious ethical and organizational challenges. How should we use AI responsibly without slowing innovation? Is using AI ethical? Is it right? Is not using AI ethical? How can we build trust in tools we don’t fully understand, avoid bias, and address employee resistance? In this seminar, we'll explore how to deploy AI ethically, engage teams with clarity, and ensure these powerful tools are used in ways that empower people, strengthen organizations, and create sustainable long-term value. The goal is to make better use of the power of AI, in a sustainable and ethical way.Module 2: Accounting in the Age of AI: What Every Leader Must Know About Using AIArtificial intelligence is showing up everywhere, from "autonomous" general ledgers to AI-powered fraud detection and tax research agents. But for many leaders, these tools are either misunderstood or overhyped. Staff are concerned about being replaced. Managers are concerned about the use of AI causing chaos. This seminar gives CFOs, controllers, and tax professionals a grounded look at how AI is impacting real-world accounting departments. We will explore how these tools work, what they can (and can't) do, and what finance leaders should be doing now to prepare their teams and processes for the changes that will happen. Module 3: AI Is Not the Enemy: Practical Tools to Harness TechnologyAre you and your organization using AI effectively today? AI is not coming -- it's here already. As a leader, you do not need to be an engineer, but you must be in control. Conscientious professionals must get a clear handle on AI -- what it does well, where it goes wrong, and how to keep it from becoming a liability? We will discuss the real risks behind the buzzwords, from deepfakes and fraud to flawed decision tools and hidden bias. We will also break down what smart oversight looks like and how AI can expose gaps in your internal controls. Most importantly, this is not a doom-and-gloom session. It is about showing you how to lead confidently in a world where AI plays a growing role in financial decision-making -- whether you are already deploying AI or not? Those who embrace AI are ready for tomorrow. Do not be left behind. Module 4: Beyond Likes and Shares: Can Social Media Really Work at Work?In our social media world of scrolling, liking, sharing, and sometimes reporting; there is a dilemma that hits hard in the workplace. Should we use social media? Really? How can we use social media responsibly? Can we separate our personal self from our professional self? We will discuss the numerous errors made when dealing with social media and the negative fallout. Social media often drives cultural trends and conversations. Even if someone is not directly participating in these conversations online, they may still be exposed to them through mainstream media, conversations with others, or public events. We review what is acceptable, and not, for a professional to do? Your people ARE using social media, but are they using it to inadvertently damage the organization and the brand? Be prepared with a plan before another social media fiasco happens.
Deferred Compensation Planning for Management Retention & Business Owner Transition (Free to Members)
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Online
1.00 Credits
Get a practical look at deferred compensation planning as a strategic tool. This session will examine plan design options, tax considerations and common pitfalls, along with how deferred compensation arrangements can align executive incentives with long-term business goals.
Trending Analysis: What Insights a Business Owner Can See by Looking at the Trends in Their Operating Results & Comparing to Industry Metrics
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Online
2.00 Credits
Member Price: $69
Looking at financials over a period of years can provide business owners with information to help them run their businesses more efficiently. Comparing company results with industry benchmarks can also give business owners information to improve their operating results and a direction on where to focus their attention.
Tax Planning for Rental Real Estate
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Online
4.00 Credits
Member Price: $199
The taxation of real estate is tricky. Taxpayers can own real estate in a number of different ways, including direct and indirect investments. There are numerous exceptions to being classified as a rental activity. How do you know if someone is a real estate professional? In this course, we will explore all these issues and many more. Through real-world examples and discussion, this course will delve into exceptions to rental status, qualifications for material participation, and requirements for active status. Additionally, we will cover the QBI and Section 1237 safe harbors and touch on some planning ideas related to depreciation recapture.
CFO Series: Decision Making in an Irrational World
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Online
8.00 Credits
Member Price: $369
This event is a rebroadcast of a live event.The CFO Series provides a convenient, one-stop way for CFOs and those who aspire to be CFOs, to earn an entire year of CPE with a single decision. Each day consists of a subject matter expert leading discussions about four different topics. The CFO Series features high-quality presentations and an interactive, executive level colleague-to-colleague approach with case studies, group discussions, and team exercises. What can we do when the world changes constantly This four-topic presentation spotlights various methods to enhance decision-making in a dynamic, ever-changing environment, focusing on proven and new risk reduction techniques. We also take an in-depth look at the practices that work and the ones that do not. The focus is straightforward: understanding risk and getting the most return from risk reduction with verified approaches to increase profitability, since our mission is to increase the value of the organization. Module 1: Acute Uncertainty Will Never Go Away: Can We Prevent Our Plans from Failing?Perfection is fantasy and we must accept uncertainty. Most of our plans are useless and outdated within weeks after we think they are 'finished'. Instead, we must change our way of thinking in a world where change is normal and use better ways to plan.Some risks can be quantified, but most cannot. Some hazards are measurable, most are not. We will discuss multiple tactics to minimize, as best as practical, threats and gambles so we can feel better about our decisions. We can do better at planning and dealing with uncertainties, but it is impossible to be perfect. Join us to learn how we can better deal with an ever-changing environment. There are methods to deal with ambiguity and doubt, we will review approaches to help you plan.Module 2: Decision Making in a Non-linear World: What They Did Not Teach in Management Accounting?All decisions are about the future, and the future is uncertain. In today's world, unpredictability is the rule, not the exception, and making business decisions can feel like rolling dice with ever-changing odds. We need better tactics and tools to improve our decision-making process. We must challenge the decision-making process itself, outdated assumptions, and uncover fresh insights that transform how we plan, decide, and succeed, showing that uncertainty doesn’t have to mean instability it can be the catalyst for smarter, stronger decisions.Module 3: Advanced Financial Analysis: Choosing the Right Tools in a World Full of RandomnessHumans are hard-wired to fear uncertainty, but we can learn from the ambiguity that is common today. The upside of uncertainty is that it is the gateway to new possibilities, including new tools. The analytical tools we currently use were designed for the physical world, but today we live in a data-driven digital world, especially for those in the service economy. What are the best tools to deal with unknowns and ambiguity in today's environment? We will show you how to use the right tools in the proper manner.Module 4: Diversification: A Risky or Risk Averse Strategy?Diversification is often seen as a safe strategy to reduce risk, but when misused, diversification actually creates greater risk. Many organizations fall into this trap, with costly consequences. The intention for diversification is critical. Many organizations misuse diversification, and the blunders have been staggering. What lessons can we learn? How can diversification be implemented to achieve the intended goals? One key is to use a holistic approach, which we will elaborate and explain, only then will diversification be advantageous. Leaders, the Board, auditors, and team members must be aware of the myriad issues of diversification. Done right -- diversification is a boon. We will explain what to do, how to do it properly and what not to do.
Construction Contractors: Accounting & Financial Reporting Issues
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Online
4.00 Credits
Member Price: $199
Accounting and financial reporting for construction contractors may be the most difficult area to comply with the various standards. Construction engagements are, in many instances, more complicated than most lines of business due to the many users of the financial statements. In this course, we will discuss why construction accounting and financial reporting is so complex and examine the relationship between the contractor and the surety, both from an underwriting and a claims perspective. We will also explore what the surety looks for to maximize potential bond credit.
Surgent's Individual Tax Planning Ideas
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Online
4.00 Credits
Member Price: $199
With the far-reaching changes brought about by recent tax reform, careful planning takes on new importance. This course presents the most important income tax planning ideas wealthy clients and closely held business owners need to consider this year to take advantage of the present and plan for the future. It highlights areas in the income tax return that suggest future opportunities for the individual client. Continuously updated for the latest legislation and IRS guidance.
Key Partnership and S Corporation Tax Planning Strategies
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Online
4.00 Credits
Member Price: $199
Many of our clients are pass-through entities for which many of the general business strategies are subject to additional limitations. To provide the tax planning strategies for closely held business clients that will bring more revenue, this course focuses on the special concerns and techniques the practitioner needs to thrive in this market.
Fraud Case Studies: Schemes & Controls
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Online
4.00 Credits
Member Price: $199
Fraud is prevalent -- especially since COVID-19 relief packages passed by legislatures around the world opened the till. The overwhelming majority of fraud cases are never publicized. In this course we will build on our knowledge of why people commit fraud to dissect the schemes and discuss transactional controls to help stop fraud faster.
Fraud in Single Audits
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Online
4.00 Credits
Member Price: $199
With all the planning, procedures, and reporting involved in a single audit, sometimes things can slip through the cracks. But what if the thing that slips through is fraud? Compiled from news releases, court records, and the thrilling annals of the Federal Audit Clearinghouse, this course tells the tale of seven real-world frauds that seemingly dodged detection in the single audit process. Leveraging the incredible gift of hindsight, this course is designed to raise your awareness and sharpen your focus on the potential for fraud in single audits!
Buying & Selling a Business: Tax & Structuring Overview
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Online
4.00 Credits
Member Price: $199
One of the major transactions CPA clients are faced with is the purchase or disposition of a business. To help tax professionals advise those clients, this course offers a comprehensive analysis of the business and tax aspects of buying and selling a business. It is a practical guide to help practitioners and industry CPAs understand structuring techniques. All CPAs, including controllers and executives in industry, should understand how difficult the process of buying and selling a business has become.
Interpreting the New Revenue Recognition Standard
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Online
4.00 Credits
Member Price: $199
Do you know which contracts are within the scope of FASB Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers, and when revenue should be recognized according to this standard? This course answers those questions by providing a basic understanding of the five-step process for recognizing revenue under FASB ASC 606. This course addresses core principles, supported by practical examples, that all CPAs need to know. Updates to this course include the latest guidance from FASB, with industry-specific examples from the AICPA Audit and Accounting Guide Revenue Recognition.
The Bottom Line on the Lease Accounting Requirements
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Online
4.00 Credits
Member Price: $199
Which leases are within the scope of FASB Accounting Standards Codification 842, Leases, and what are the basic accounting, financial reporting, and disclosure requirements? This course addresses those questions by focusing on the basic core principles of this major standard and by clarifying the essential topics such as the identification, recognition, measurement, presentation, and disclosure requirements for leases. Participants will learn to apply the standard by completing engaging case studies incorporated throughout the course. Additionally, they'll explore the lessee accounting model, lease classification, amortization of the right-of-use asset, and the calculation of interest on the lease liability. Participants will also examine the accounting model for lessors and key considerations, such as profit recognition and the assessment of collectability.
The Most Common Planning Gaps CPAs See Too Late
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Online
2.00 Credits
Member Price: $69
CPAs often see critical tax, estate and risk gaps long before an event forces action, but influence is lost when those insights aren’t activated. This session will introduce a simple, repeatable framework CPAs can use to move business owners from awareness to action without becoming sales driven or adversarial. Learn how early, collaborative intervention leads to better outcomes for clients and stronger cross discipline relationships.
CFO Series: AI in the Digital World
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Online
8.00 Credits
Member Price: $369
This event is a rebroadcast of a live event.The CFO Series provides a convenient, one-stop way for CFOs and those who aspire to be CFOs, to earn an entire year of CPE with a single decision. Each day consists of a subject matter expert leading discussions about four different topics. The CFO Series features high-quality presentations and an interactive, executive level colleague-to-colleague approach with case studies, group discussions, and team exercises. This presentation focuses on four perspectives on how technology has changed our profession and life. Are you and your organization using AI? Are you using AI effectively? What happens when a teammate posts something offensive on social media? We must stay abreast of and be aware of the myriad uses, perils, ethics, and advantages of AI. What are the numerous considerations? The spotlight is to always enhance our skills and help our organization improve. Technology is always moving forward, just as we should. Otherwise, we risk being left behind. Join us to learn best practices.This course qualifies for 3 hours of Accounting & Auditing credit and 2 hours of Ethics credit.Module 1: Living in the World of AI – How AI Has Changed EthicsAI ('Artificial Intelligence') has already reshaped the way we work, offering immense opportunities alongside serious ethical and organizational challenges. How should we use AI responsibly without slowing innovation? Is using AI ethical? Is it right? Is not using AI ethical? How can we build trust in tools we don’t fully understand, avoid bias, and address employee resistance? In this seminar, we'll explore how to deploy AI ethically, engage teams with clarity, and ensure these powerful tools are used in ways that empower people, strengthen organizations, and create sustainable long-term value. The goal is to make better use of the power of AI, in a sustainable and ethical way.Module 2: Accounting in the Age of AI: What Every Leader Must Know About Using AIArtificial intelligence is showing up everywhere, from "autonomous" general ledgers to AI-powered fraud detection and tax research agents. But for many leaders, these tools are either misunderstood or overhyped. Staff are concerned about being replaced. Managers are concerned about the use of AI causing chaos. This seminar gives CFOs, controllers, and tax professionals a grounded look at how AI is impacting real-world accounting departments. We will explore how these tools work, what they can (and can't) do, and what finance leaders should be doing now to prepare their teams and processes for the changes that will happen. Module 3: AI Is Not the Enemy: Practical Tools to Harness TechnologyAre you and your organization using AI effectively today? AI is not coming -- it's here already. As a leader, you do not need to be an engineer, but you must be in control. Conscientious professionals must get a clear handle on AI -- what it does well, where it goes wrong, and how to keep it from becoming a liability? We will discuss the real risks behind the buzzwords, from deepfakes and fraud to flawed decision tools and hidden bias. We will also break down what smart oversight looks like and how AI can expose gaps in your internal controls. Most importantly, this is not a doom-and-gloom session. It is about showing you how to lead confidently in a world where AI plays a growing role in financial decision-making -- whether you are already deploying AI or not? Those who embrace AI are ready for tomorrow. Do not be left behind. Module 4: Beyond Likes and Shares: Can Social Media Really Work at Work?In our social media world of scrolling, liking, sharing, and sometimes reporting; there is a dilemma that hits hard in the workplace. Should we use social media? Really? How can we use social media responsibly? Can we separate our personal self from our professional self? We will discuss the numerous errors made when dealing with social media and the negative fallout. Social media often drives cultural trends and conversations. Even if someone is not directly participating in these conversations online, they may still be exposed to them through mainstream media, conversations with others, or public events. We review what is acceptable, and not, for a professional to do? Your people ARE using social media, but are they using it to inadvertently damage the organization and the brand? Be prepared with a plan before another social media fiasco happens.
Ethical Considerations for CPAs
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Online
4.00 Credits
Member Price: $199
CPAs today face greater challenges than ever to maintain the high ethical standards of their profession. This course provides a framework within which to consider the ethical challenges facing CPAs and focuses on ethical requirements that CPAs must adhere to in their everyday practice, including practical examples of potential ethical dilemmas that practitioners may encounter. PLEASE NOTE: THIS COURSE COVERS GENERAL ETHICS AND IS APPLICABLE IN STATES IN WHICH STATE-SPECIFIC ETHICS IS NOT REQUIRED. Note: This course qualifies to count toward the WICPA membership Ethics CPE requirement.