WICPA CPE & Special Event Catalog
Introduction to Single Audit
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Online
2.00 Credits
Member Price: $89
Single Audits are a critical area of focus within the profession & require a thorough understanding of the Uniform Guidance & its unique requirements for auditing federal awards. This course provides a clear, practical introduction to the performance & reporting standards that distinguish Single Audits From other types of engagements. Participants will explore foundational concepts, including internal controls over compliance, the structure & use of the Compliance Supplement & the compliance requirements applicable to federal programs. The course also covers reporting considerations & the elements of a finding in a Single Audit. Designed for professionals new to Single Audits-or those seeking a structured refresher-this course equips participants with the essential knowledge needed to understand & navigate Single Audit engagements. The course has been updated to reflect the 2024 Uniform Guidance.
Surgent's Ethics for Tax Professionals
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Online
2.00 Credits
Member Price: $99
The purpose of this program is to discuss the ethical mandates that govern the conduct of tax practitioners. The program focuses on the ethical pronouncements of the IRS in Circular 230, as well as the preparer penalty provisions set forth in the Internal Revenue Code. Please note: This ethics course does not cover state-specific issues and so is not applicable in states that require ethics courses to include specific state laws and regulations. Please check with your state board prior to registering for this program if you are in doubt about whether this program satisfies your state's ethics requirements. Note: This course qualifies to count toward the WICPA membership Ethics CPE requirement.
Surgent's Key Roth IRA & Roth 401(k) Rules for Funding & Tax-free Distributions
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Online
2.00 Credits
Member Price: $99
How much can clients contribute to a Roth IRA, Roth 401(k), Roth SEP IRA, or Roth SIMPLE IRA? When do enhanced (super) catch-up contributions apply and when must those catch-up contributions be made on a Roth basis? How does a Roth distribution qualify as tax-free? How did SECURE Act 1.0 and SECURE Act 2.0 fundamentally change Roth funding and distribution rules? These are among the core Roth questions advisors must be able to answer with confidence. As Roth accounts continue to play an increasingly central role in retirement savings strategies — and as contribution rules become more layered and complex — Roth proficiency is no longer optional. In addition, new rules governing age-based enhanced catch-up contributions and the Roth mandate for certain higher-income participants have added a new level of coordination between tax planning, payroll and retirement plan design. In this course, Denise Appleby simplifies the critical rules that govern Roth funding and Roth distributions across Roth IRAs, Roth 401(k)s and related employer plans. Emphasis is placed on understanding how the rules interact, where advisors commonly make mistakes and how recent legislative changes affect real-world planning.
Surgent's Leveraging AI for Data Analytics in Accounting
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Online
2.00 Credits
Member Price: $99
This course explores the data analytics aspects of AI in accounting. Participants will develop skills in leveraging AI tools for enhanced data analytics.
Surgent's The AI-augmented Professional: Practical Tools, Real Risks & Immediate Use Cases
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Online
2.00 Credits
Member Price: $99
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.
Unlock the Power of AI with Copilot in Excel
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Online
2.00 Credits
Member Price: $89
In the ever-evolving world of data analytics and business intelligence, Microsoft Excel continues to be an indispensable tool for professionals across industries. With the introduction of Copilot, Microsoft has integrated the power of artificial intelligence directly into Excel, revolutionizing how users work with data. This 2-hour interactive course, Unlock the Power of AI with Copilot in Excel, provides a comprehensive overview of how Copilot transforms traditional Excel workflows into dynamic, AI-driven processes, enabling users to accomplish tasks faster, more accurately and with less manual effort. During this course, you'll discover how Copilot leverages AI to enhance productivity and streamline operations. Whether you're a seasoned Excel user or just beginning your journey, this course will guide you through practical applications and best practices to make the most of Copilot's capabilities. Through hands-on demonstrations and real-world examples, you'll see how Copilot can save time, improve decision-making and elevate your analytical skills to new heights. This course not only focuses on the technical aspects of Copilot but also highlights its potential to transform your day-to-day work, from automating repetitive tasks to uncovering trends and insights you might otherwise overlook. By the end of the session, you'll be equipped with the knowledge and confidence to integrate Copilot into your workflows and unlock its full potential in Microsoft Excel. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Fiduciary Accounting for Estates & Trusts
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Online
4.00 Credits
Member Price: $149
Financial accounting for trusts & estates is one of the least understood branches of accounting. It is not particularly concerned with recording income & expenses but is obsessed with determining whether receipts & expenditures are assigned to income or principal/corpus. This course will dive into this tricky area & provide a reporting guide for fiduciary accounting.
2026/27 Annual Update for Governments & Not-for-Profits
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Online
4.00 Credits
Member Price: $149
This comprehensive annual update brings together key accounting and auditing developments affecting governmental and not-for-profit organizations. The course integrates recent standard-setting activity, emerging global frameworks and major compliance updates to provide a well-rounded view of changes impacting financial reporting and audit requirements. Participants will begin with an overview of recent accounting developments affecting not-for-profit organizations, including Accounting Standards Updates issued by the Financial Accounting Standards Board and an introduction to the International Non-Profit Accounting Standard (INPAS). Emphasis is placed on understanding the purpose of INPAS and how it compares conceptually to U.S. GAAP for not-for-profit entities. The course then shifts to governmental accounting developments, covering recent pronouncements issued by the Governmental Accounting Standards Board, including GASB Statements No. 103, 104 and 105, along with a high-level overview of active GASB exposure drafts and projects. Participants will gain insight into how these changes affect financial reporting, disclosures and communication with governing bodies. Finally, the course addresses recent developments affecting Single Audits, including the 2024 Uniform Guidance overhaul, updates to Appendix B of the AICPA GAS/Single Audit Guide and recent guidance issued through the Office of Management and Budget (OMB). Reporting changes related to SAM.gov are also discussed. Designed for auditors, preparers and financial leaders working with governmental and not-for-profit entities, this course helps participants understand how recent accounting and auditing changes intersect-and what to monitor as requirements continue to evolve. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
S Corporation (Form 1120S): Formation to Liquidation
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Online
8.00 Credits
Member Price: $300
With the increasing complexity & ever-changing nature of tax laws & issues, today's accountant needs a S corporation course focusing on the birth, growth, maturity & death of a closely held S corporation. This case driven course will deal with S corporation income tax laws From formation to liquidation. 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 & submit to terri.storer@acpen.com
Building Security & Efficiency With Internal Control
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Online
8.00 Credits
Member Price: $239
A well-designed internal controls system can and will drive all entity objectives. Too many times control creators focus too much on security. It is important to properly balance protection-based measures with those designed to enhance efficiency. This session works to illustrate the power of a strong and well supported control system. It also discusses steps to take in order to establish such a system. This material is becoming more and more beneficial as companies strive to address many new business challenges such as evolving markets, the rapid rate of change in the business world and the notable increase in governmental and industry-based regulation. Those that desire a balanced and workplace enhancing control system should strongly consider this session. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Making Effective Decisions When You Can't Get What You Want
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Online
2.00 Credits
Member Price: $89
Even if managers have incomplete information or constraints, they still must make choices. This session provides advice for navigating rocky decision-making terrain encountered by managers who must make choices despite imperfect information and/or constrained resources. We explore ways to leverage available information to make effective decisions when seemingly critical details cannot be obtained. We also illustrate managerial accounting techniques for optimizing profitability when inputs or resources are constrained by supply chain disruptions or other limitations. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Business Valuation: Asset Approach
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Online
1.00 Credits
Member Price: $39
This course provides a comprehensive introduction to the business valuation process, beginning with key terminology, professional standards & the rules that guide the appraisal profession. Participants will explore the three primary approaches to value-- Asset, Income & Market-- before focusing in depth on the Asset Approach. The course examines when & why this method is used, its advantages & limitations & how to apply it effectively in real-world scenarios. Through practical examples & clear explanations of each of the three methods within the Asset Approach, learners will gain both the confidence & competence to apply valuation principles in their professional practice.
Supervised AI Agents as Public CPA Audit Team Members
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Online
1.00 Credits
Member Price: $39
Should CPAs in public practice use Agentic AI? How? What should I not do? Join us to review how to use AI to assist in Assurance engagements, including testing internal controls. Agentic AI ('Artificial Intelligence') is rapidly being deployed by leading audit, compliance & finance teams. While AI agents are not yet replacing all of today's knowledge workers like auditors, accountants & IT security professionals, the knowledge workers that effectively use Agentic AI may soon be replacing those knowledge workers who do not use these tools to drive high quality business growth & scale. AI is moving beyond automation to become a true teammate, especially in the governance, risk & compliance processes. This session will show how supervised AI agents can work alongside accountants, auditors & IT security professionals to enhance efficiency, consistency & assurance quality. Of critical importance is training & supervision so that the AI agents accomplish their testing to the intended quality standards. Attendees will leave with a practical view of how AI-powered testing can be applied to both internal & external assurance.
Employees Today & Tomorrow: Are Employees Assets?
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Online
2.00 Credits
Member Price: $89
As the managers' role continue to evolve, it is crucial for us to understand the strategic aspects of managing a diverse workforce, beginning with understanding the big trends in employee demographics. We begin with a rhetorical question: asking if employees are assets? GAAP tells us they are not, so discussion will revolve around whether this treatment delivers an unhealthy bias on our view of the people in our organization. What do the most successful organizations believe & why? If you have an opinion as to whether employees are an asset or not, this is a fun session intended to be interactive with participation either live, virtual or both.
How to Audit Inventory
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Online
2.00 Credits
Member Price: $89
Inventory observations are often a right of passage for audit staff. This course will cover the basics of auditing inventory, including the related audit assertions, risks, & threats to inventory. During this course, we will also highlight the various substantive auditing procedures that staff should perform and also walk through how to conduct a physical inventory observation. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Metrics Management: Linking Strategy to Performance
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Online
2.00 Credits
Member Price: $89
Organizations often fail not because strategy is flawed, but because performance is measured poorly. This session focuses on the critical link between strategy, measurement & execution. Participants will explore why there is no "perfect" metric, how strategy fails due to weak measurement & how financial & non-financial metrics work together to drive performance. The session emphasizes aligning metrics with mission, strategy & organizational priorities using practical frameworks such as the Balanced Scorecard. Humorous videos will be incorporated to drive home some key points & keep things entertaining.
Audits of 401k Plans 26-27
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Online
6.00 Credits
Member Price: $259
The audit landscape for 401(k) plans is shifting'fast. Recent reviews by the U.S. Department of Labor, combined with the introduction of Statement on Auditing Standards No. 136 (SAS 136), are changing how audits are conducted and what's expected of both auditors and plan sponsors. This course gives CPAs the insights and guidance they need to confidently navigate these changes. We'll explore the impact of SAS 136 and other recent updates, with a clear look at the responsibilities involved in an ERISA Section 103(a)(3)(C) audit'the new standard that has replaced the old limited scope audit. You'll also learn about the most common compliance issues flagged in 401(k) audits, based on findings from the Department of Labor and peer reviewers and walk away with practical strategies and corrections to strengthen your audit approach.
CalCPA Express Federal Tax Update January 2027
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Online
8.00 Credits
Member Price: $329
Fast, focused, and essential. Get the federal tax updates you need for filing season in one efficient course. With the increasing complexity and ever-changing nature of tax laws and issues, today's accountant needs a one-day fast-paced update course focusing on the hottest Federal income tax topics affecting individuals, businesses and their owners with an emphasis of newly enacted income tax legislation. This fast-paced session is a comprehensive review of newly enacted income tax legislation, issuance of income tax regulations, court cases, IRS notices, revenue procedures and private letter rulings affecting individuals and businesses. Each participant will receive a comprehensive manual with the hottest tax topics including Pat Garverick's Quick Reference Chart.
Comprehensive Passive Activity Losses (PAL) 26-27
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Online
8.00 Credits
Member Price: $329
Passive Activity Loss (PAL) rules have never been more critical in Federal tax reporting. This course provides a comprehensive and complete review of the laws and regulations impacting PALs, including the rules governing rental real estate, grouping and the 3.8% net investment income tax. Learn what qualifies as a passive activity and the rules governing its application by exploring several recent court cases and the existing regulations to know how the IRS views this critical area of the tax law. The IRS is actively auditing the failure to report passive losses properly. You and your clients can't afford to be left behind.
Individual Tax Update: OBBA & Recent Developments
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Online
2.00 Credits
Member Price: $89
A discussion of the latest tax developments impacting individual taxpayers, with a focus on important provisions, rules and concepts. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
