CPE Catalog & Member Events
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Fraud Case Studies: Schemes and Controls
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Live Virtual Seminar
4.00 Credits
Member Price: $210
Recent fraud cases Common fraud schemes perpetrated by those within and outside victim organizations Consider the lessons learned Best practices to further our fraud prevention
Fraud In Single Audits
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Live Virtual Seminar
4.00 Credits
Member Price: $210
Real-life misappropriations involving federal awards and how they were carried out The backgrounds, motivations, and methodologies of the fraudsters The problems that allowed the frauds to occur without prevention or detection
From Preparer to Tax Strategist: Strategies to Add Tax Alpha to your Clients Wealth | FREE for ISCPA members
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Live Virtual Seminar
1.00 Credits
More info coming soon!
Buying and Selling a Business: Tax and Structuring Overview
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Live Virtual Seminar
4.00 Credits
Member Price: $210
An overview of the beginning of the process and documents for preliminary tax planning Recognizing the need for due diligence in acquisitions, including checklists of important points Deemed asset sales – §338 and §338(h)(10) The impact of the §197 amortizable intangibles regulations on the acquisition and disposition of a business Allocating purchase price for tax advantage Planning to avoid double taxation under the repeal of the General Utilities doctrine Special problems and opportunities when an S corporation is the buyer or seller Installment sale and interest issues Avoiding tax pitfalls and recognizing tax planning opportunities Unique issues in buying and selling LLC/partnership interests Impact of the net investment income tax (NIIT) and the §199A pass-through deduction on the tax due on the sale of a pass-through entity Individually owned goodwill
AI 101 for CPAs: Core Concepts and Practical Applications
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Live Virtual Seminar
2.00 Credits
Member Price: $79
ABC's of how generative AI tools (e.g. ChatGPT, Copilot, Gemini) work. What inherent risks are associated with this powerful technology. Actionable steps you can take to mitigate the risks. Practical examples of how AI can be applied in accounting, auditing, tax and finance services.
AHI Staff Training: Beginning In-Charge
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Live Virtual Seminar
24.00 Credits
Member Price: $800
What is Expected of the In-Charge Plan Engagements Assess Risk and Materiality AI for Accountants Meet Client Needs Complete Engagements Review Assistants' Work Supervision
Interpreting the New Revenue Recognition Standard
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Live Virtual Seminar
4.00 Credits
Member Price: $210
Revenue recognition overview Identifying the contract with a customer and performance obligations Transaction price
The Bottom Line on the Lease Accounting Requirements
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Live Virtual Seminar
4.00 Credits
Member Price: $210
Lease classification Amortization of the leased asset Derecognition of the underlying asset Recognition of lease receivables Lease modifocations Sale and leaseback transactions
Preparation, Compilation and Review Update for the Local Firm (IN PERSON ATTENDANCE)
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West Des Moines
8.00 Credits
Member Price: $310
Preparation, Compilation and Review Update for the Local Firm (WEBCAST ATTENDANCE)
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Live Virtual Seminar
8.00 Credits
Member Price: $310
Accounting and Auditing Update for the Real World (IN PERSON ATTENDANCE)
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West Des Moines
8.00 Credits
Member Price: $310
Accounting and Auditing Update for the Real World (WEBCAST ATTENDANCE)
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Live Virtual Seminar
8.00 Credits
Member Price: $310
Fraudsters Unmasked: Internal Audit's Role in Preventing Fraud
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Live Virtual Seminar
2.00 Credits
Member Price: $125
Key fraud questions internal audit should be asking Collaborate across the three lines to prevent fraud Identify fraud risks and key attributes (likelihood, impact) Build an anti-fraud internal control library Develop a robust fraud risk assessment program and calculation Determine the best response to residual fraud risks Define fraud red flags as warning signs, not proof of fraud Explain why awareness and skepticism matter Review main fraud types: asset misappropriation, corruption, financial statement fraud Explore real-life fraud cases including Rita Crundwell, Sandy Jenkins, Theranos, Enron, Wells Fargo, and WorldCom Discuss cultural and leadership factors that allowed fraud to continue
Ethical Considerations for CPAs
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Live Virtual Seminar
4.00 Credits
Member Price: $210
The CPA's role in today's economy The similarities and differences between individual and business ethics The link between ethics, integrity and scruples The basic attributes of ethics and professional conduct The history of the CPA profession and the CPA's requirement to adhere to ethics policies and codes of conduct The AICPA's Code of Professional Conduct and a CPA's responsibility to the public, clients, and colleagues The common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers
Introduction to Forensic Accounting
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Live Virtual Seminar
4.00 Credits
Member Price: $210
Review of the different aspects of forensic accounting The civil litigation process as it relates to forensic accounting Litigation services provided by forensic accountants Fraud detection and prevention Various types of fraud Training and certifications in forensic accounting Forensic accounting in bankruptcy proceedings Forensic accounting in family law proceedings Calculating damages for use in litigation Valuations Ethical issues pertinent to forensic accounting
Federal Tax Update: Individual and Business Current Developments (IN-PERSON ATTENDANCE)
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West Des Moines
8.00 Credits
Member Price: $320
Specifc topics that will be covered in this course will be updated late summer 2026.
Federal Tax Update:Individual and Business Current Developments (WEBCAST ATTENDANCE)
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Live Virtual Seminar
8.00 Credits
Member Price: $320
Specifc topics that will be covered in this course will be updated late summer 2026.
Fiduciary Income Tax Returns-Form 1041 Workshop with Filled-in Forms
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Live Virtual Seminar
8.00 Credits
Member Price: $325
Classifying receipts between “income” and “corpus” under the Uniform Principal and Income Act Calculation of DNI utilizing three different methods, a “forms” method (Schedule B), a “code” method, and a“shortcut” method, utilizing a worksheet of common income and expenses Proper W-2 preparation and procedures in the year of death Taxpayer passes before taking a required minimum distribution; what must be done? Forgetful fiduciaries of simple trusts Fluctuating trusts – Simple one year, complex the next Dividing income in the year of death Overview of Subchapter J Form preparation issues – Filing requirements and line-by-line explanations of Form 1041 Taxable income of estates and trusts and expense allocation issues Specific deductions and miscellaneous itemized deductions Income in respect of a decedent The income distribution deduction calculation Relation of principal and income law to DNI Understanding how to handle capital gains and losses Allocating tax items to beneficiaries: another K-1 Other considerations: excess deductions on termination Comprehensive DNI case study, with principal (cost and FMV) and income reconciliation Comprehensive trust and estate case studies, with filled-in forms
Multistate Income Tax Issues
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Live Virtual Seminar
4.00 Credits
Member Price: $210
Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income tax (and other forms of tax); economic nexus (taxation without physical presence) Attributional and agency nexus; presence of intangible property Is P.L. 86-272 still valid? When to consider voluntary compliance even though the laws do not dictate a sales tax responsibility
Tax Research - Intermediate Concepts
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Live Virtual Seminar
2.00 Credits
Member Price: $120
Tax code hierarchy Organization of an Internal Revenue Code section Special rules for IRC citation Citing other primary authorities Private letter rulings Primary vs. secondary authority Secondary sources of authority Steps in the tax research process Research memoranda