Earn Credit With the Accounting CPE Webinar Library

Jen Crofton examines accounting's shifting landscape, spotlighting talent shortages, evolving skill demands, and automation's impact. She emphasizes the need for strategic thinking, storytelling, and tailored career development. Crofton addresses mid-career challenges, resume strategy, and the importance of upskilling. She urges employers to modernize expectations, foster growth paths, and treat finance as a strategic asset—not a cost center—to attract and retain top talent in a competitive, tech-driven environment.

Learning Objectives:

• Identify the key factors contributing to talent shortages and evolving skill demands within the accounting profession.
• Recognize how technological advancements and automation are reshaping accounting roles and skill sets.
• Recall strategies for mid-career professionals to enhance marketability and adapt to shifting employer expectations.
• Distinguish effective employer practices for talent development and retention, including flexible work models and value-driven finance functions.

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit.

Last Review Date: 8/1/2025

Joan Lee, CPA, examines the evolving identity of the accounting profession, emphasizing the ethical responsibility to serve the public good over client interests. She highlights how historical shifts, regulatory changes, and firm cultures have shaped professional behavior, and introduces the Ignatian pedagogical paradigm as a powerful model for ethics education and leadership development. Drawing on real-world scandals and classroom insights, Lee advocates for active learning, reflection, and context-driven training to foster ethical decision-making and resilience among CPAs, aiming to restore trust and professionalism in a rapidly changing landscape.

Learning Objectives:

• Identify key ethical challenges facing the profession and the impact of firm culture on ethical conduct
• Recognize how ethical behavior and public responsibility shape the role of accountants
• Recall the principles of the Ignatian pedagogical paradigm and its application to ethics education
• Distinguish the characteristics that define accounting as a profession and not just a job

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit.

Last Review Date: 9/1/2025

John Fleming, Kaplan Financial Education Discussion Leader, outlines significant FASB updates from 2023 through 2025 to ensure accurate accounting treatments, optimize compliance, and leverage practical expedients. He explains related-party lease guidance, enhanced segment reporting, 2024 pronouncements on stock compensation, codification improvements, convertible debt, and share-based consideration, and previews exposure drafts addressing software cost accounting, environmental credits, and government grant recognition.

Learning Objectives:

• Identify the key provisions and practical expedients introduced by ASU 2023-01 for related-party leases and leasehold improvements.
• Recognize the expanded segment reporting disclosures required by ASU 2023-07, including the significant expense principle and CEO disclosure requirements.
• Recall the major ASUs issued in 2024 and early 2025—covering stock compensation, codification improvements, convertible debt, and share-based consideration—and their respective effective dates.
• Distinguish between the accounting treatments for induced conversions of convertible debt under ASU 2024-04 and debt extinguishment accounting.

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit. Partial credit will not be awarded.

Last Review Date: 8/15/2025

• Identify key ESG reporting developments, including SEC rules, the EU’s CSRD, and U.S. state-level mandates.
•  Distinguish among ESG frameworks like ISSB/SASB, GRI, and TCFD, and their approaches to materiality.
• Recognize ESG impacts on financial reporting, internal controls, and audit assurance levels.
• Evaluate ESG implementation practices and emerging trends, including data governance and AI-enabled assurance.

Financial professionals and public companies should stay current on recent SEC and PCAOB standards to ensure compliance, improve disclosures, and strengthen audit quality. John Fleming, Kaplan Financial Education discussion leader, explains the SEC's pay-versus-performance, cybersecurity and clawback rules, staff guidance on materiality, and top comment-letter trends. He also reviews PCAOB standards—covering audit evidence, analytical procedures, confirmations, and quality-control requirements.

Learning Objectives:

• Identify the key requirements of the SEC's pay-versus-performance, cybersecurity disclosure, and executive compensation clawback rules.
• Recognize the top 10 SEC comment-letter trends and the staff guidance on quantitative and qualitative materiality considerations.
• Distinguish among PCAOB standards (AS 1000, AS 1105, AS 2301, AS 2310) and their respective auditor responsibilities for evidence, risk responses, and confirmations.
• Estimate the sufficiency and appropriateness of audit evidence and substantive analytical procedures based on assessed risk of material misstatement.

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit. Partial credit will not be awarded.

Last Review Date: 8/15/2025

Tax professionals must navigate complex tax laws and high IRS contact volumes to ensure timely resolutions, maintain compliance, and minimize delays. Timothy Dreyer, Tax and Legal Consultant, presents effective correspondence strategies—advocating concise, eighth-grade-level writing, prompt replies with only requested documentation, and direct calls for local office matters. He also emphasizes courteous collaboration and cultivating targeted IRS contacts to expedite case outcomes.

Learning Objectives:

• Identify the two primary factors—volume of contacts and complexity of tax law—that complicate IRS communications.
• Recognize when to use written correspondence versus personal telephone calls based on the type of IRS notice or contact.
• Distinguish between essential and extraneous information in IRS responses to ensure clarity and avoid opening new issues.
• Select effective tactics for building and leveraging targeted IRS contacts to expedite case resolution.

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit.

Last Review Date: 9/1/2025

Finance and accounting firms must embrace agentic retrieval-augmented generation (RAG) to ground large language models in proprietary data, automate tasks, and generate insights. Kyle Tushaus, Managing General Partner at New West Capital, details how integrating LLMs with SQL and vector databases enables automated financial adjustments, streamlines 10-K/10-Q reporting workflows, and powers custom agents for analytical queries.

Learning Objectives:

• Identify the core components of an agentic RAG systemand their roles in financial data processing.
• Recognize how integrating retrieval-augmented generation enhances traditional LLM workflows to automate tasks like R&D amortization and 10-K/10-Q reporting.
• Distinguish between standard RAG and agentic RAG pipelines in terms of active decision-making and dynamic querying.
• Estimate the efficiency gains and cost savings from deploying custom RAG agents for routine accounting and regulatory compliance tasks.

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit.

Last Review Date: 8/1/2025

The One Big Beautiful Bill introduces sweeping updates to individual taxation. In Part I of this series, Melissa Wiley, partner at Kostelanetz LLP, unpacks key changes including extended TCJA rate cuts, a larger standard deduction, expanded Child Tax Credit, and AMT adjustments. She breaks down new deductions for tip income, overtime, and auto loan interest, while clarifying limits on mortgage interest, casualty losses, gambling offsets, and charitable giving. This session equips practitioners with the essentials to navigate OBB's impact on personal tax compliance and planning.

Learning Objectives:

• Identify key individual tax changes under the OBBB, including rate cuts and standard deduction adjustments.
• Recognize updates to the Child Tax Credit, AMT thresholds, and new above-the-line deductions.
• Distinguish limitations on mortgage interest, casualty losses, and itemized deductions under OBBB.
• Evaluate the planning implications of new deductions for tip income, overtime, and auto loan interest.

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit.

Last Review Date: 9/1/2025

In Part II of The One Big Beautiful Bill series, Melissa Wiley, partner at Kostelanetz LLP, explores how the One Big Beautiful Bill reshapes business and estate tax planning. She covers updates to bonus depreciation, Section 179, QBI rules, and R&D expensing, as well as the introduction of Trump and MAGA retirement accounts. The session also explains SALT cap changes, charitable deduction limitations for trusts, and reduced energy credits. Designed for tax advisors, this course provides practical insights into applying OBB’s wide-reaching reforms.

Learning Objectives:

• Identify business-related tax reforms in OBBB, including changes to bonus depreciation, Section 179, and QBI.
• Recognize the implications of new Trump and MAGA retirement accounts and SECURE Act rollbacks.
• Distinguish the impact of SALT cap changes and charitable deduction limits for trusts.
• Evaluate how OBBB affects estate planning, IRS enforcement priorities, and energy-related tax incentives.

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit.

Last Review Date: 10/1/2025

Jordan Goodman, JD, CPA, examines how recent state and local tax (SALT) rulings impact corporate apportionment, sourcing, and compliance. He explains the matching principle through cases like Microsoft and Sugar Beets, and explores how DuPont and Dynamic Logic reshape definitions of core business activity and taxable services. Goodman also addresses California's retroactive law changes, market-based sourcing, and the Ultimate Destination Test. These evolving legal standards present strategic planning opportunities for CPAs and advisors to help clients navigate risk, refine positions, and stay ahead in a shifting SALT landscape.

Learning Objectives:

• Identify how the matching principle influences the inclusion of items in the tax base and apportionment factor, using Microsoft and Sugar Beets as examples.
• Recognize how recent court decisions in states like California and Minnesota impact SALT compliance, particularly in relation to unitary business definitions and income apportionment.
• Recall the tax implications of digital advertising and information services under evolving state tax laws, including constitutional challenges and federal limitations.
• Distinguish how advisors can interpret and respond to complex sourcing and statute of limitation rules in light of recent case law, such as Temple-Inland and Mastercard.

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit.

Last Review Date: 10/1/2025

Gina Tedesco, CPFA, explains how cash balance plans can enhance retirement savings and tax planning for high-income business owners. She outlines eligibility factors such as age, W-2 income, and stable cash flow, and highlights the benefits of layering these plans with 401(k)s. Tedesco also details the roles of financial professionals, actuaries, and TPAs in managing compliance and plan design. By embracing these strategies, CPAs can move beyond compliance work into higher-value advisory roles, helping clients build wealth while expanding their own professional opportunities and networks.

Learning Objectives:

• Identify the key features, tax benefits, and ideal candidates for implementing a cash balance plan
• Recognize how layering a cash balance plan with a 401(k) can optimize retirement savings and reduce taxable income
• Recall the compliance requirements, funding strategies, and reporting considerations associated with cash balance plans
• Distinguish how CPAs can expand their role from compliance to advisory through collaboration with financial professionals

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit.

Last Review Date: 9/1/2025

Municipal analysts must understand how financial reporting choices impact credit evaluations, from distinguishing government-wide versus fund statements to recognizing political and socioeconomic pressures shaping results. Lisa Washburn, Managing Director at Municipal Market Analytics, highlights strategies for quickly identifying meaningful indicators, accounting for deferred maintenance, and assessing COVID relief funds and federal retrenchment, emphasizing how these factors influence credit metrics and long-term fiscal health.

Learning Objectives:

• Identify the key differences between government-wide and governmental fund financial statements and indicate why both are useful in municipal credit evaluations.
• Recognize how political pressures, socioeconomic factors, and deferred maintenance can influence accounting variables in municipal financial statements.
• Recall how COVID relief funds and anticipated federal retrenchment affect state and local government balance sheets and fund balance ratios.
• Distinguish between major types of accounting used by municipal entities and select the most meaningful financial indicators for evaluating long-term credit health.

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit.

Last Review Date: 10/1/2025

Business owners should proactively structure shareholder agreements to clarify governance, valuation, and exit strategies, ensuring smooth decision‑making and dispute resolution. Brian Axelrad, Partner at Kilpatrick Townsend & Stockton, and Jeffrey Zaluda, Partner at Kilpatrick Townsend & Stockton, outline critical provisions—such as buy‑sell mechanisms, valuation methodologies, funding via insurance, and rights‑of‑first‑refusal—and discuss governance documentation, trust planning, and the importance of life‑cycle planning to mitigate conflict.

Learning Objectives:

• Identify the core purposes and essential components of shareholder agreements and related governing documents in privately-held businesses.
• Recognize the legal and financial considerations underlying different buy‑sell agreement structures, such as cross‑purchase versus redemption arrangements.
• Distinguish among key valuation methodologies—fixed price, third‑party appraisal, and EBITDA multiples—and their applicability in exit scenarios.
• Select appropriate funding mechanisms (life insurance, promissory notes, trust arrangements) to ensure liquidity and tax efficiency when executing buy‑sell provisions.

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit.

Last Review Date: 9/1/2025

Ian Benjamin, CPA, explores the work of the AICPA Joint Trial Board as a safeguard of professional integrity within the accounting profession. He outlines how the Board adjudicates ethics and peer review cases, from corrective actions and education requirements to membership suspension or termination. Benjamin explains the importance of competence, emphasizing when CPAs should decline work outside their expertise, and highlights integrity as the guiding principle in balancing client advocacy with public trust. He also shares practical insights on responding to complaints, cooperating with the AICPA Ethics Division, and learning from disciplinary processes. The session reinforces how CPAs can uphold professional standards, protect their licenses, and maintain confidence in the profession.

Learning Objectives:

• Identify the role of the AICPA Joint Trial Board in adjudicating ethics and peer review cases, including its structure, processes, and authority.
• Recognize the types of disciplinary outcomes CPAs and firms may face, ranging from corrective actions and admonishments to suspension or termination of membership.
• Recall best practices for responding to ethics complaints and peer review deficiencies, including proactive communication and remediation strategies.
• Distinguish between competence and integrity requirements under AICPA standards, and explain how CPAs should handle situations beyond their expertise.

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit.

Last Review Date:10/1/2025

Karen Livingston, CFO of Ascender CFO, delves into the evolving role of accountants emphasizing how communication, curiosity, and data-driven storytelling are key to influencing executive decisions. She illustrates how moving beyond technical accuracy to translate financial data into actionable insights builds trust and credibility with clients and teams. Livingston underscores the importance of active listening, scenario planning, and understanding the "why" behind numbers to align financial metrics with strategic goals. She also shares strategies for managing difficult conversations, fostering innovation through psychological safety, and developing junior staff through tailored coaching. This session equips financial professionals to shift from compliance roles to strategic leadership with confidence and empathy.

Learning Objectives:

• Identify the communication techniques accountants can use to build trust and credibility with clients, including translating financial data into actionable business insights
• Recognize how curiosity and a data-driven mindset enable accountants to move from compliance-based roles to strategic advisory positions
• Recall key tools and frameworks—such as scenario planning, drivers-based models, and storytelling dashboards—that support strategic decision-making
• Distinguish the leadership skills needed to foster innovation, coach emerging talent, and create psychologically safe environments that drive team development and prevent burnout

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit.

Last Review Date: 9/1/2025

In this insightful segment, Tiffany Scheller, CFO of Findorff, shares expert strategies to help accounting and finance professionals elevate their careers. She highlights the importance of emotional intelligence, staying current with technologies like AI, and pursuing strategic certifications. Scheller also offers practical advice on networking, building trust, and embracing change to drive career growth and leadership success.

Learning Objectives:

• Distinguish emotional intelligence and interpersonal skills that help build strong relationships and influence in the workplace.
• Recognize the value of keeping current with emerging trends like AI and ESG reporting to drive innovation.
• Identify the right credentials and networking opportunities to advance in the profession.
• Identify practical techniques to resolve conflict and enhance teamwork.

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit.

Last Review Date: 10/1/2025

Joan Lee, CPA, examines the evolving identity of the accounting profession, emphasizing the ethical responsibility to serve the public good over client interests. She highlights how historical shifts, regulatory changes, and firm cultures have shaped professional behavior, and introduces the Ignatian pedagogical paradigm as a powerful model for ethics education and leadership development. Drawing on real-world scandals and classroom insights, Lee advocates for active learning, reflection, and context-driven training to foster ethical decision-making and resilience among CPAs, aiming to restore trust and professionalism in a rapidly changing landscape.

Learning Objectives:

• Identify key ethical challenges facing the profession and the impact of firm culture on ethical conduct
• Recognize how ethical behavior and public responsibility shape the role of accountants
• Recall the principles of the Ignatian pedagogical paradigm and its application to ethics education
• Distinguish the characteristics that define accounting as a profession and not just a job

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit.

Last Review Date: 9/1/2025

Tax professionals must navigate complex tax laws and high IRS contact volumes to ensure timely resolutions, maintain compliance, and minimize delays. Timothy Dreyer, Tax and Legal Consultant, presents effective correspondence strategies—advocating concise, eighth-grade-level writing, prompt replies with only requested documentation, and direct calls for local office matters. He also emphasizes courteous collaboration and cultivating targeted IRS contacts to expedite case outcomes.

Learning Objectives:

• Identify the two primary factors—volume of contacts and complexity of tax law—that complicate IRS communications.
• Recognize when to use written correspondence versus personal telephone calls based on the type of IRS notice or contact.
• Distinguish between essential and extraneous information in IRS responses to ensure clarity and avoid opening new issues.
• Select effective tactics for building and leveraging targeted IRS contacts to expedite case resolution.

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit.

Last Review Date: 9/1/2025

Financial institutions face heightened fraud and compliance challenges as global enforcement priorities evolve. Aaron Nicodemus, Editor-in-Chief at Compliance Week, highlights strategies to strengthen AML and KYC practices, particularly after DOJ's crypto laundering case and narrowed FCPA enforcement. He emphasizes enhanced customer due diligence, beneficial ownership checks, and sanctions monitoring, while cautioning against over-corrective de-risking. Nicodemus also underscores risks tied to cryptocurrency, state-level enforcement, and the rollback of the Beneficial Ownership Registry.

Learning Objectives:

• Identify key compliance risks associated with AML and KYC breakdowns, including beneficial ownership gaps and inadequate transaction monitoring in financial institutions.
• Recognize how shifts in DOJ, SEC, and state-level enforcement priorities affect multinational firms' anti-bribery and anti-corruption strategies.
• Distinguish between reputational risks and regulatory requirements when balancing de-risking practices with fair client access.
• Recall recent regulatory changes, such as FinCEN's narrowed Beneficial Ownership Registry, and indicate their impact on audit planning, sanctions compliance, and internal investigations.

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit.

Last Review Date: 10/1/2025

• Identify key ESG reporting developments, including SEC rules, the EU’s CSRD, and U.S. state-level mandates.
•  Distinguish among ESG frameworks like ISSB/SASB, GRI, and TCFD, and their approaches to materiality.
•  Recognize ESG impacts on financial reporting, internal controls, and audit assurance levels.
•  Evaluate ESG implementation practices and emerging trends, including data governance and AI-enabled assurance.

In Part II of The One Big Beautiful Bill series, Melissa Wiley, partner at Kostelanetz LLP, explores how the One Big Beautiful Bill reshapes business and estate tax planning. She covers updates to bonus depreciation, Section 179, QBI rules, and R&D expensing, as well as the introduction of Trump and MAGA retirement accounts. The session also explains SALT cap changes, charitable deduction limitations for trusts, and reduced energy credits. Designed for tax advisors, this course provides practical insights into applying OBB’s wide-reaching reforms.

Learning Objectives:

• Identify business-related tax reforms in OBBB, including changes to bonus depreciation, Section 179, and QBI.
• Recognize the implications of new Trump and MAGA retirement accounts and SECURE Act rollbacks.
• Distinguish the impact of SALT cap changes and charitable deduction limits for trusts.
• Evaluate how OBBB affects estate planning, IRS enforcement priorities, and energy-related tax incentives.

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit.

Last Review Date: 10/1/2025

Jordan Goodman, JD, CPA, examines how recent state and local tax (SALT) rulings impact corporate apportionment, sourcing, and compliance. He explains the matching principle through cases like Microsoft and Sugar Beets, and explores how DuPont and Dynamic Logic reshape definitions of core business activity and taxable services. Goodman also addresses California's retroactive law changes, market-based sourcing, and the Ultimate Destination Test. These evolving legal standards present strategic planning opportunities for CPAs and advisors to help clients navigate risk, refine positions, and stay ahead in a shifting SALT landscape.

Learning Objectives:

• Identify how the matching principle influences the inclusion of items in the tax base and apportionment factor, using Microsoft and Sugar Beets as examples.
• Recognize how recent court decisions in states like California and Minnesota impact SALT compliance, particularly in relation to unitary business definitions and income apportionment.
• Recall the tax implications of digital advertising and information services under evolving state tax laws, including constitutional challenges and federal limitations.
• Distinguish how advisors can interpret and respond to complex sourcing and statute of limitation rules in light of recent case law, such as Temple-Inland and Mastercard.

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit.

Last Review Date: 10/1/2025

Municipal analysts must understand how financial reporting choices impact credit evaluations, from distinguishing government-wide versus fund statements to recognizing political and socioeconomic pressures shaping results. Lisa Washburn, Managing Director at Municipal Market Analytics, highlights strategies for quickly identifying meaningful indicators, accounting for deferred maintenance, and assessing COVID relief funds and federal retrenchment, emphasizing how these factors influence credit metrics and long-term fiscal health.

Learning Objectives:

• Identify the key differences between government-wide and governmental fund financial statements and indicate why both are useful in municipal credit evaluations.
• Recognize how political pressures, socioeconomic factors, and deferred maintenance can influence accounting variables in municipal financial statements.
• Recall how COVID relief funds and anticipated federal retrenchment affect state and local government balance sheets and fund balance ratios.
• Distinguish between major types of accounting used by municipal entities and select the most meaningful financial indicators for evaluating long-term credit health.

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit.

Last Review Date: 10/1/2025

Ian Benjamin, CPA, explores the work of the AICPA Joint Trial Board as a safeguard of professional integrity within the accounting profession. He outlines how the Board adjudicates ethics and peer review cases, from corrective actions and education requirements to membership suspension or termination. Benjamin explains the importance of competence, emphasizing when CPAs should decline work outside their expertise, and highlights integrity as the guiding principle in balancing client advocacy with public trust. He also shares practical insights on responding to complaints, cooperating with the AICPA Ethics Division, and learning from disciplinary processes. The session reinforces how CPAs can uphold professional standards, protect their licenses, and maintain confidence in the profession.

Learning Objectives:

• Identify the role of the AICPA Joint Trial Board in adjudicating ethics and peer review cases, including its structure, processes, and authority.
• Recognize the types of disciplinary outcomes CPAs and firms may face, ranging from corrective actions and admonishments to suspension or termination of membership.
• Recall best practices for responding to ethics complaints and peer review deficiencies, including proactive communication and remediation strategies.
• Distinguish between competence and integrity requirements under AICPA standards, and explain how CPAs should handle situations beyond their expertise.

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit.

Last Review Date:10/1/2025

In this insightful segment, Tiffany Scheller, CFO of Findorff, shares expert strategies to help accounting and finance professionals elevate their careers. She highlights the importance of emotional intelligence, staying current with technologies like AI, and pursuing strategic certifications. Scheller also offers practical advice on networking, building trust, and embracing change to drive career growth and leadership success.

Learning Objectives:

• Distinguish emotional intelligence and interpersonal skills that help build strong relationships and influence in the workplace.
• Recognize the value of keeping current with emerging trends like AI and ESG reporting to drive innovation.
• Identify the right credentials and networking opportunities to advance in the profession.
• Identify practical techniques to resolve conflict and enhance teamwork.

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit.

Last Review Date: 10/1/2025

Financial institutions face heightened fraud and compliance challenges as global enforcement priorities evolve. Aaron Nicodemus, Editor-in-Chief at Compliance Week, highlights strategies to strengthen AML and KYC practices, particularly after DOJ's crypto laundering case and narrowed FCPA enforcement. He emphasizes enhanced customer due diligence, beneficial ownership checks, and sanctions monitoring, while cautioning against over-corrective de-risking. Nicodemus also underscores risks tied to cryptocurrency, state-level enforcement, and the rollback of the Beneficial Ownership Registry.

Learning Objectives:

• Identify key compliance risks associated with AML and KYC breakdowns, including beneficial ownership gaps and inadequate transaction monitoring in financial institutions.
• Recognize how shifts in DOJ, SEC, and state-level enforcement priorities affect multinational firms' anti-bribery and anti-corruption strategies.
• Distinguish between reputational risks and regulatory requirements when balancing de-risking practices with fair client access.
• Recall recent regulatory changes, such as FinCEN's narrowed Beneficial Ownership Registry, and indicate their impact on audit planning, sanctions compliance, and internal investigations.

Polling questions are used to monitor attendance. Four questions will be presented each hour, and participants must respond to at least three to receive credit.

Last Review Date: 10/1/2025