WICPA CPE & Special Event Catalog
Retirement Distributions: Planning Options
Available Until
Online
8.00 Credits
Member Price: $199
Retirement accounts may be the largest financial asset your client has. Learn to provide valuable retirement planning input rather than mere RMD calculations. Congress has been changing things: witness Secure and Secure 2.0. Beneficiary rules changed in 2019 but final regulations are not effective until 2025. Retirement benefits will be paid to beneficiaries much earlier than was required for pre-2020 deaths. Improper choices and faulty distribution calculations can result in penalties or unnecessary taxes. Retirement plans may be overhauled based on recent legislative changes and IRS interpretations; this effects the self-employed and employees. Course materials contain regulations governing plan distributions and copies of appropriate IRS forms and rulings, updated with the latest cases, rulings, regulations and legislation.
Retirement Penalties & Rollover Issues
Available Until
Online
2.00 Credits
Member Price: $69
Taking money from a retirement plan before age 59-1/2 or failing to withdraw funds after age 73 leads to penalties. Plan beneficiaries have a separate set of rules as well. There are penalty exceptions and waivers, but some issues have no possible resolution. A withdrawal from a retirement plan is taxable unless it's returned to a plan within 60 days. Some withdrawals cannot be returned and there are some ways to make a late rollover tax-free. Early and late distribution penalties and 60-day rollover failures are prevalent issues that tax preparers must handle despite the size of the firm or the wealth of their clients. Learn the rules of the road in this class. Note: This class presents an in-depth discussion of issues presented in the instructor's class Retirement Distributions: Planning Options.
Retirement Plan Distributions
Available Until
Online
1.00 Credits
Member Price: $49
Big changes are here for retirement plan distributions. On July 19, 2024, t he IRS dropped new Final and Proposed Regulations and they're a major shift from what we saw in 2022. Join Michael Gray, CPA, as he breaks down what's new, what's changed under SECURE 2.0 and how it all impacts estate planning and post-death retirement account management, especially for surviving spouses and other beneficiaries.
Revenue Recognition Challenges: ASC 606 in Construction
Available Until
Online
1.00 Credits
Member Price: $49
Revenue recognition continues to be a top compliance and advisory issue for CPAs in the construction industry. This session will dive into the complexities of ASC 606, including common pitfalls in contract modifications, variable consideration and performance obligations. Real-world case studies will illustrate best practices for implementation and ongoing management. This session was recorded on March 25, 2025 for CalCPA's Construction Management Conference.
Revenue Recognition for Private Entities
Available Until
Online
4.00 Credits
Member Price: $99
Revenue involves significant risks that warrant special consideration during audits. The Financial Accounting Standards Board (FASB) has issued a new standard, "Revenue from Contracts with Customers" that replaces most industry-specific revenue recognition requirements in US GAAP. A new principles-based, five-step revenue recognition model now applies. Recent disclosures of qualitative and quantitative information, significant judgments and changes in judgments are also required. New systems, processes and controls may be needed. Poor design or implementation may pose heightened risks of material misstatement, including those due to fraud.
Risk Assessment When Auditing Private Entities
Available Until
Online
4.00 Credits
Member Price: $99
In this course, we will explore how auditors identify and assess the risks of material misstatements by gaining a comprehensive understanding of privately owned companies and their unique challenges. Key questions we will address include: Are identifiable controls in place? Do owners and managers actively promote compliance with company policies? Have they documented these controls and effectively communicated them to staff? Are these controls observable and testable for operating effectiveness? Additionally, do owners and managers monitor employee performance and evaluate the effectiveness of the controls implemented?
Robotic Process Automation Implementation Case Studies in Accounting
Available Until
Online
1.00 Credits
Member Price: $49
Robotic process automation (RPA) possesses several features that may give rise to similar but also new adoption effects (both benefits and challenges) relative to other information technology (IT) implementations. This study adds to the accounting and emerging technologies literature by examining the beginning-to-end process through which RPA is implemented in the accounting function. We adopt an exploratory and case-centered research methodology based on a mature RPA implementation in an accounting setting. We further corroborate it with interviews with subject matter experts and compare it with another case study of an early-stage RPA implementation. We identify five themes related to RPA adoption in accounting functions: workforce, IT governance, privacy and security, system sustainability and the measurement of RPA success. We'll also present key takeaways that may support effective RPA adoption in accounting.
Robotic Process Automation Risk Management: Points to Consider
Available Until
Online
1.00 Credits
Member Price: $49
Robotic process automation (RPA) provides organizations numerous benefits in achieving efficiency and effectiveness, but not without risks. Without proper management, the risks posed by RPA may outweigh its intended advantages. RPA risk management has received little attention in prior accounting research and practice. We'll discuss risks and control considerations important to achieving the return on RPA investment and maintaining the integrity of the automated processes, substantiated by interviews with RPA and risk professionals. Our interviewees suggest that RPA risk management provides incremental value in addition to risk management of Enterprise Resource Planning (ERP) systems, that the skillset needed for RPA risk management may be missing among risk professionals and that existing risk and control frameworks must evolve for RPA risk management.
Scenario & Sensitivity Analysis in Excel
Available Until
Online
1.50 Credits
Member Price: $49
This advanced financial modeling course will teach you how to perform Excel sensitivity analysis with a focus on practical applications for professionals working in investment banking, equity research, financial planning & analysis (FP&A) and finance functions. The tutorial goes step by step through all the formulas and functions required to perform the analysis in Excel from scratch. By the end of this course, you will have a thorough grasp of how to build a robust sensitivity analysis system into your Excel financial model. Form and function are both critical to ensuring you can handle quick changes and information requests when you're working on a live transaction.
SEC Top Focus Areas: Non GAAP Financial Measures
Available Until
Online
1.00 Credits
Member Price: $49
This course provides an overview of non-GAAP financial measures with a particular emphasis on comments from the SEC, the FASB, as well as comment letter analysis from several of the Big 4 accounting firms. Non-GAAP financial measures continue to rank at the top of the most frequent comment letters issued by the SEC. As a result, it's important to understand the guidance with respect to these measures to ensure that a company's financial statements remain GAAP compliant and are not misleading. Speaker/Author: Kelen F. Camehl, CPA, MBA
Senior Healthcare Strategies
Available Until
Online
4.00 Credits
Member Price: $99
Health-related decisions are encountered in every life stage. Making good choices can have a major impact on personal happiness and financial success. Managing the risk of a financially catastrophic illness requires thoughtful analysis of personal, tax and financial factors. Acquire a better understanding of medical insurance options for individuals transitioning to retirement, including long-term care insurance, Medicare and Medigap plans.
Shoot for the Moon: When Fraud Kills Your Company
Available Until
Online
1.00 Credits
Member Price: $49
As the liquidating trustee, Jeremiah Foster and Resolute were responsible for the dissolution of Shoot the Moon, a restaurant group operating across three states with fifteen franchises. Through forensic accounting, they identified various financial irregularities over a five-year period, including a kiting scheme, a Ponzi scheme and merchant cash advance lending activities. In this case study, Mr. Foster will detail the process, his role and the fiduciary duties of a trustee, providing valuable insights into the complexities of managing such a significant financial undertaking. This session was recorded on March 20, 2024 at the 2024 Fraud & Forensic Accounting Virtual Conference.
Shortcuts Excel Users Love
Available Until
Online
2.00 Credits
Member Price: $69
This course will explore the countless tools that most Excel users overlook . Additionally, We'll also explore the latest new features and tools. Also, we'll explore numerous time-saving features that help spreadsheet creators.
SSAE 19 Key Changes, Applications & Best Practices
Available Until
Online
2.00 Credits
Member Price: $69
Entities relying on agreed-upon procedures engagements must understand key enhancements in SSAE No. 19 to better tailor reporting, broaden distribution and address evolving subject matters. Michael Manspeaker, CPA, CGMA, of SEK CPAs & Advisors explains how removing the need for pre-specified parties, allowing general-use reports and enabling CPAs to develop procedures helps smaller entities optimize cost-effectiveness while ensuring independence, high-quality documentation and pertinent findings.
Starting a CAS Practice
Available Until
Online
1.00 Credits
Member Price: $49
Unlock the secrets to building and expanding a successful Client Accounting Services (CAS) practice in this dynamic and informative session. As the accounting profession continues to evolve, CAS offers an incredible opportunity to provide high-value and recurring services to clients, setting your firm apart and driving sustained growth. In this session, you will delve deeper into the essential components that contribute to a thriving CAS practice, including best practices for client engagement, innovative service offerings and effective marketing strategies. By understanding the nuances of CAS, you will be equipped to navigate the challenges of the modern accounting landscape and capitalize on emerging trends that can enhance your service delivery and client satisfaction. This session was originally presented and recorded at the CalCPA Members Club Summit, August 2024.
Statements on Quality Management Standards: What the Standards Require
Available Until
Online
2.00 Credits
Member Price: $69
Big changes are coming, are you ready? By December 15, 2025, firms must comply with the new Statement on Quality Management Standards (SQMS). Understanding these requirements is the critical first step toward implementation. This on-demand course breaks down the most significant SQMS requirements, helping you navigate the changes with confidence. With the deadline fast approaching, don't wait to prepare get the insights you need to ensure compliance and strengthen your firm's quality management system today.
Strategic Importance of Digital Transformation & Underpinning Technologies
Available Until
Online
1.00 Credits
Member Price: $55
Business models must adapt to use digital technology as part of their business strategy. In this course, you will learn how digital technology improves day-to-day operations and how to acquire the funding and talent required to become a digital enterprise.
Strategies for Cracking the CPA Exam
Available Until
Online
1.00 Credits
Member Price: $49
Are you ready to excel in the Certified Public Accountant (CPA) exam and advance your career in accounting? This course will provide you with the essential tools and knowledge needed to succeed in this demanding examination. You will explore the key components of the CPA exam, including its structure, sections and time allocations. Additionally, you will learn effective exam preparation strategies and techniques to overcome exam anxiety. The course will also cover strategies for mastering complex topics, test-taking approaches and actionable takeaways that will enhance your confidence and readiness. By the end of this course, you will be well-equipped to tackle the challenges of the CPA exam and take significant steps toward achieving your professional goals in accounting.
Strategies for Effective Human Resources Management
Available Until
Online
1.00 Credits
Member Price: $49
Discover practical strategies for managing HR issues. From federal labor laws to employee life cycle management, this webinar covers the essentials to help you navigate today's workplace complexities. Sponsored by Paychex.
Strategy Analysis
Available Until
Online
1.50 Credits
Member Price: $59
Learn how to reduce the uncertainty managers face by predicting future events and quantifying their impact on the organization. Gain tools to identify strategic options based on the use of decision trees and apply scenario planning in strategic decision-making and planning.
