WICPA CPE & Special Event Catalog
No Tax on Overtime: Payroll Compliance
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Online
2.00 Credits
Member Price: $89
This course provides tax & accounting professionals with a comprehensive overview of overtime requirements under the Fair Labor Standards Act (FLSA). Participants will examine the statutory framework governing overtime, including employee classification, the definition of a workweek & the calculation of the regular rate of pay. Through practical examples & compliance-based scenarios, the course focuses on the accurate application of overtime rules across various compensation structures. Emphasis is placed on identifying risk areas, avoiding common misclassification & calculation errors & maintaining proper documentation to support compliance. 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
Surgent's Guide to Understanding the At-Risk Basis Rules & Forms 6198 & 7203
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Online
2.00 Credits
Member Price: $99
Many tax clients with losses from their S corporations, partnerships and multiple-member LLCs treated as partnerships will want to use these losses to offset their other income from other sources. This program explains when, why and how the at-risk rules apply to allow or to prevent the owner of a pass-through entity from taking a loss from a pass-through entity and using it to offset other income. This program is extremely helpful for anyone with pass-through entity clients.
Surgent's More Money at the End of the Month: Strategic Ways to Improve Cash Flow
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Online
2.00 Credits
Member Price: $99
Cash flow management is often the most important task of any CFO or financial leader. Regardless of whether one works in start-ups or established companies, non-profit or for-profit entities, cash flow makes our organizations run. Have you ever wondered whether you are optimizing your company's cash flow? In this course, we will explore how to improve your company's cash flow using analysis and financial theories in the context of real-world situations.
Surgent's Taxation of Tips & Overtime Under OBBBA
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Online
2.00 Credits
Member Price: $119
Arguably the most discussed topics to come out of the One Big Beautiful Bill Act (OBBBA) are the taxation of tips and overtime. Practitioners need to understand these provisions now, as they are effective for 2025 tax returns. This program provides practitioners with the background currently available to advise clients regarding these two important tax developments. Both employers and employees need to understand these timely changes to taxation.
Contract & Procurement Fraud
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Online
2.00 Credits
Member Price: $89
This session will focus on the most common types of fraud in the procurement & contracting arena, with a focus on fraud in construction. The session will examine fraud vulnerabilities in the four key phases of the procurement process: Presolicitation. Negotiation. Performance. Closeout & Claims. Within each phase, "red flags" will be discussed. These are the indicia of possible fraud that managers should be alert for. Also, within each phase, the most common fraud schemes will be highlighted & discussed. Finally, the session will describe the generally accepted safeguards or controls that should be established to prevent the various fraud schemes that can occur. This part of the program will make extensive use of actual fraud case studies designed to demonstrate fraud risks & fraud detection strategies.
CFO Solutions to IRS Problems
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Online
4.00 Credits
Member Price: $149
Many CPAs are becoming full-time or fractional CFOs for small businesses. In that position, they are the resident expert in finances, cash flow planning and budgeting. But what about dealing with the IRS? The IRS has broad powers to administer the assessment and collection of taxes. From removing penalties to criminal prosecutions, this presentation focuses on how CFOs can prevent problems with the IRS and how to develop winning strategies if the IRS knocks on the door. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
ACPEN Signature 2026: Managing the Risk of Fraud & Artificial Intelligence
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Online
8.00 Credits
Member Price: $250
Accountability professionals are the first line of defense against fraud. Consequently, accountants, internal auditors, external auditors, fraud examiners & risk management professionals need to develop the skills needed to prevent, detect & deter fraud & need to be proactive in promoting & effecting organizational change. The fight to deter, prevent & detect fraud continues. Accountability professionals need all the help they can get. Artificial intelligence (AI) might be able to help in this fight. In fact, AI has the potential to be a fraud-prevention game-changer. When viewed against the backdrop of the COSO/ACFE Fraud Risk Management Guide, the AI applications & potential are near limitless. AI can assist in fraud risk governance by, for example, drafting policies & procedures & maintaining dashboards showing the status of the organization's fraud risk management programs. The fraud risk assessment might be where the AI light shines brightest. AI can identify an organization's risk exposures, assess the likelihood & significance of these exposures, identify & assess existing controls & determine residual risk. Better still, it can do the assessment on a continuous basis, alerting the organization to new threats as they arise. AI can identify & implement additional overt & covert fraud control activities designed to mitigate residual fraud risk. In terms of information & communication, AI can monitor & triage the hotline reporting system & assist in investigations. Finally, AI can monitor the fraud risk management process on a continuous basis. In addition to a deep dive into AI & fraud risk management, the 2026 Business Fraud Update is another fast-moving seminar that will provide a comprehensive look at the latest developments about fraud From the technical, legal & operational perspectives & update participants on the most recent legal & regulatory developments in this important area of professional responsibility.
You Don't Know What You Don't Know About Microsoft Excel
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Online
8.00 Credits
Member Price: $239
Many Excel users have received little or no formal training to help them use the ubiquitous productivity application. This session can help users that wish to improve their Excel skills to increase their productivity. The material starts by covering basic topics such as time saving tips and keyboard shortcuts and then moves to more advanced areas like conditional formatting and complex formula building. Users that find themselves looking at the spreadsheets that others design and wishing they could do as much with Excel will benefit greatly by taking this course. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Take Command of your Time
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Online
2.00 Credits
Member Price: $89
Manage distractions, decrease stress and improve productivity. This training is designed to help business professionals improve their productivity and work performance by learning how to prioritize time, decrease distractions and lower stress. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Cryptocurrency Transactions: Navigating Federal Tax Rules
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Online
1.00 Credits
Member Price: $39
As cryptocurrencies like Bitcoin, Ethereum & others become more popular, tax authorities around the world are working to create regulations for their use & transactions. This session will address cryptocurrency tax issues & their complexities & challenges that individuals & businesses face when dealing with the taxation of digital currencies. 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 kori.herrera@acpen.com
What If Your Client Didn't Take Reasonable Compensation
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Online
1.00 Credits
Member Price: $55
Are you a new advisor handling S Corp clients, or perhaps a seasoned professional facing this common scenario: "My S Corp client didn't take reasonable compensation last year. Now what?" Knowing that reasonable compensation isn't just a tax obligation, but a strategic financial decision, you need to be armed with expert knowledge to help your client navigate this situation. Join us to discuss IRS regulations, understand preventive measures and address challenges within the year. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
K2’s Taking Another Look At PDFs
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Online
2.00 Credits
Member Price: $89
We're all familiar with PDF documents. However, it's safe to say that most professionals use only a tiny fraction of their features. This circumstance is unfortunate, considering all you can do with PDF documents. Therefore, isn't it time to take another look at PDF K2's Taking Another Look At PDFs documents & all you can do with them? Participate in this session to learn more about PDFs & how & why they should be a cornerstone technology in most organizations. Collaboration options, long-term storage & archival & fillable forms are just a few features you will learn about in this session. If you're ready to elevate your PDF productivity, this session is for you!
Accounting Update in a Post COVID-19 World
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Online
2.00 Credits
Member Price: $89
The COVID-19 pandemic has altered corporate & public accounting in ways we could never have imagined. This broad-based course will discuss accounting & auditing implications that have arisen as a result of the pandemic.
AI & Accounting in Manufacturing
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Online
2.00 Credits
Member Price: $89
This course provides a concise overview of how artificial intelligence (AI) is reshaping financial oversight in the global manufacturing sector. With factories evolving into digital ecosystems powered by intelligent automation, predictive analytics and edge computing, the role of accounting and finance professionals is rapidly transforming. Participants will explore how AI technologies intersect with core financial functions-cost accounting, audit, tax compliance and financial planning-while enabling real-time reporting, fraud detection and predictive decision-making. Drawing on current global trends and real-world case studies, the course offers actionable insights into integrating AI into financial operations, elevating the strategic role of accounting in manufacturing enterprises. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Tax Practice Conduct Standards: Circular 230 & AICPA Statements 26-27
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Online
4.00 Credits
Member Price: $175
Meet the ethics requirement while addressing significant changes in the statutory and regulatory standards that govern tax practitioners. We'll explore rules that govern professional conduct in tax practice, including responsibilities to advise clients on tax positions and related penalty avoidance. Note: This course qualifies to count toward the WICPA membership Ethics CPE requirement.
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.
Real Estate Taxation 26-27
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Online
8.00 Credits
Member Price: $329
Examine significant real estate tax issues and concepts, including planning and compliance topics emphasizing tax elimination or deferral. Discuss the qualified business income deduction (Sec. 199A) as it relates to real estate investments; limited discussion of opportunity zones (Sec. 1400Z-2) relating to real estate; 1031 exchanges; home sale exclusion (IRC Sec. 121); passive activities loss rules; estate planning and gifting with real estate; and California property tax issues, updated for passage of Proposition 19 affecting parent-child transfers and transfer of assessments to a new principal residence.
Schedule K-1: What is it & What do I do with it?
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Online
2.00 Credits
Member Price: $89
This seminar offers a practical and in-depth exploration of IRS Schedule K-1, a critical reporting document issued to taxpayers with interests in pass-through entities such as Partnerships, S Corporations and Estates or Trusts. Participants will gain a clear understanding of how to interpret and accurately report Schedule K-1 data on Form 1040, with emphasis on common income, deduction and credit items. The course also demystifies the Qualified Business Income (QBI) Deduction, including eligibility criteria, reporting mechanics and integration with K-1 data. Key compliance topics-such as basis and loss limitations, material participation rules and passive activity considerations-will be addressed through practical examples. In addition, attendees will be briefed on recent developments affecting Schedules K-2 and K-3, ensuring they are equipped to navigate evolving international reporting requirements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
2026/27 Yellow Book Update
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Online
1.00 Credits
Member Price: $55
Stay current on key developments affecting governmental audits with this focused update on the 2024 revision of the Yellow Book. This course highlights significant changes related to quality management and updates affecting key audit roles, with an emphasis on how these revisions impact audit planning and execution. The course also addresses the GAO's implementation delay and its implications for 2026 audit planning. Participants will gain context around recent leadership changes at the U.S. Government Accountability Office and what those transitions may signal for future guidance and oversight priorities. In addition, the course includes an overview of recent updates to the Green Book, helping auditors understand changes to internal control guidance that may affect governmental entities and Single Audit engagements. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Benford’s Law & Other Digital Analysis Techniques
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Online
1.80 Credits
Member Price: $79
Numbers & especially the digits within those numbers can conceal a lot of information. Benford's Law & other digital analysis techniques can be the keys to unlocking that information. This session will explain what Benford's Law is, how it works & how it can be used to reveal bogus information & made-up data. Accountants & auditors should understand how to use this valuable audit tool as well as other digital analysis techniques. But, if you attend this session, you must promise not to reveal the secret behind these techniques to any fraud perpetrators.
