Earn Credit With the Accounting CPE Webinar Library

David Livitt, Global Mobility Tax Partner at Blick Rothenberg, unpacks the complexities of U.S. taxation for citizens abroad and foreign individuals investing in the U.S. He outlines key filing obligations, highlights common pitfalls in residency status and treaty use, and emphasizes the importance of accurate reporting for foreign assets and income. Livitt stresses strategic planning around tax treaties, and timing of moves to reduce double taxation.

Learning Objectives:

• Identify key tax forms and reporting requirements for U.S. citizens abroad, including FBAR and FATCA.
• Recognize how residency status impacts U.S. tax obligations and income sourcing.
• Distinguish common tax treaty benefits that reduce withholding and double taxation.
• Identify outbound and inbound tax planning strategies, such as timing of relocation, leveraging treaty benefits, and identifying favorable tax regimes to optimize cross-border tax efficiency.

Last Review Date: 7/1/2025

Tyler Otto, President of Specialized Accounting, delves into accounting's AI transformation, emphasizing data mining, predictive analytics, and industry specialization. He warns against over-reliance on AI, underscoring the need for data integrity and human oversight. Otto advocates tracking KPIs like labor margin and employee happiness to boost profitability. His insights highlight scalable systems, niche focus, and employee empowerment as keys to modern firm success in an evolving digital landscape.

Learning Objectives:

• Identify key ways AI and data mining are transforming accounting practices, including detecting inefficiencies and uncovering fraud.
• Recognize the importance of data quality and human oversight when leveraging AI tools in financial analysis.
• Distinguish between methods of obtaining industry-specific data and how specialization can enhance insight accuracy.
• Indicate critical KPIs such as labor margin, client acquisition cost, and employee happiness for firm profitability and efficiency.

Last Review Date: 7/1/2025

The IRS's new Centralized Partnership Audit Regime shifts much of the audit burden onto partnerships themselves. Colin Walsh, partner at Baker Tilly, explains that the rules introduce new adjustment options, heighten potential costs, and complicate filing decisions. He offers broad strategies for navigating the change and emphasizes the need for an engaged partnership representative as the guidance and enforcement landscape keeps evolving.

Learning Objectives:

• Identify the core shifts CPAR makes to partnership audit liability and administration, including the concept of the imputed underpayment.
• Recognize scenarios where negative or positive adjustments-handled through push-out, modification, or AAR-affect partners' tax obligations.
• Distinguish among push-out statements, imputed-underpayment modifications, and AAR filings when choosing a compliance approach.
• Select effective strategies for appointing and empowering a partnership representative to manage CPAR examinations and subsequent IRS interactions.

Prerequisites/Advanced Preparation: Work experience in auditing, or an introductory course in auditing.
Speaker/Author: Colin Walsh

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: 6/1/2025

Melissa Musser, Director of Risk & Advisory Services at GRF CPAs & Advisors, explains how true enterprise risk management (ERM) differs from traditional risk management by focusing on organization-wide strategy with COSO and ISO frameworks. She urges forming a risk council, defining risk appetite, and involving CPAs and internal audit in assessing and handling risks. Musser also discusses AI's growing role in forecasting risk trends.

Learning Objectives:

• Identify the key elements of true enterprise risk management (ERM), including the COSO and ISO frameworks, and their emphasis on aligning risk processes with organizational strategy.
• Distinguish between traditional risk management and ERM by comparing their scope, governance structures (e.g., risk councils versus siloed roles), and the integration of risk appetite.
• Recall the roles of CPAs and internal audit in supporting ERM activities, such as assessing residual risk, validating control effectiveness, and ensuring transparent reporting to governance bodies.
• Select appropriate risk response strategies—avoidance, transfer, mitigation, or exploitation—by evaluating an organization's defined risk appetite and strategic objectives.

Last Review Date: 7/1/2025

Phil Marciano, partner at Citrin Cooperman, outlines the most frequent financial statement pitfalls he encounters while reviewing not-for-profit organizations. He highlights improper classification of assets and lease items, mishandling of conditional versus unconditional contributions, board-designated versus donor-restricted net assets, errors in functional expense and cash-flow presentations, and overlooked non-cash gifts. Marciano stresses robust internal controls, staff training, and vigilant board oversight to avoid these GAAP violations.

Learning Objectives:

• Identify the relevant FASB Codification topics (e.g., 958, 606, 842) that govern not-for-profit reporting and the situations in which industry-specific guidance overrides general GAAP.
• Distinguish conditional from unconditional contributions and indicate the correct balance-sheet and revenue-recognition treatment for each funding type.
• Recall the required presentation formats for the statement of activities, cash-flow statement, and statement of functional expenses, and recognize the misclassifications that most often appear in practice.
• Select the proper classifications for cash equivalents, leases, board-designated versus donor-restricted net assets, and non-cash gifts, and estimate the internal-control actions needed to prevent related reporting deficiencies.

Prerequisites/Advanced Preparation: Work experience in financial reporting or accounting, or an introductory course in accounting.
Speaker/Author: Phil Marciano

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: 6/1/2025

Businesses must understand how tariffs affect cost structures, consumer prices, and demand to guide financial forecasting and investment decisions. Kyle Tushaus, CIO of New West Capital, explains how rising import duties increase cost of goods sold, compress margins, and fuel inflation, and discusses implications for inventory accounting, impairment testing, revenue recognition, and going concern assessments, while highlighting key economic indicators.

Learning Objectives:

• Identify how tariffs impact cost of goods sold, consumer prices, and demand
• Recognize the effects of tariffs on inflation and financial forecasting
• Distinguish between tariff-related risks in inventory, impairment, and revenue recognition
• Determine how tariff policy influences going concern assessments and disclosures
• Identify indicators of economic endurance under prolonged tariff uncertainty

Last Review Date: 7/1/2025

Steven Wrappe, National Technical Leader, Transfer Pricing, at Grant Thornton, discusses evolving IRS scrutiny of transfer pricing, highlighting ASC 740 compliance, increased audit risk, and penalty exposure under IRC Section 6662. He explains how tariffs complicate transfer pricing by impacting import valuations and U.S. taxable income. Wrappe emphasizes the need for robust documentation, proactive risk assessments, and strategic pricing adjustments. He also examines landmark cases like Amgen and the operational uncertainties created by volatile tariff policies.

Learning Objectives:

• Identify recent shifts in IRS enforcement of transfer pricing rules, including the imposition of penalties and the impact on ASC 740 financial reporting requirements.
• Recognize essential documentation practices that support transfer pricing compliance and help mitigate exposure to significant IRS penalties under IRC Section 6662.
• Distinguish how tariffs and transfer pricing interact in cross-border transactions and assess the implications for import valuation and taxable income.
• Estimate the financial risks of transfer pricing disputes, including penalties and shareholder impacts, and formulate early-stage strategies for mitigating exposure.

Prerequisites/Advanced Preparation: Work experience in tax planning or tax compliance, or an introductory course in taxation.
Speaker/Author: Steve Wrappe

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: 6/1/2025

Accountants and finance professionals encounter new ethical challenges daily. Join Stacey Conrad, CPA, as she examines how seemingly small decisions can create significant impacts. Go beyond traditional checklists to cultivate trust and demonstrate leadership in an era defined by AI, data privacy concerns, and evolving global standards. Strengthen your ability to lead with integrity as the profession continues to transform.

Learning Objectives:

• Recognize ethics as a strategic leadership tool that builds trust and drives organizational success.
• Distinguish ethical risks related to AI, data privacy, cybersecurity, and emerging technologies.
• Identify how to build cultures of integrity using frameworks like the PLUS model and root cause analysis.
• Recognize the challenges of cross-border dilemmas and future-proofing ethical practices in a globalized, tech-driven environment.

Last Review Date: 7/1/2025

Rachel Anevski, CEO of Matters of Management, explores the ongoing talent war in public accounting, highlighting challenges like digital transformation, changing firm structures, and alternative CPA pathways. She emphasizes leadership development, cultural alignment, and retention strategies, while critiquing remote work and private equity's influence. Anevski advocates for flexible mindsets, solopreneurship, and investment in support staff as future-forward approaches. Her insights offer a roadmap for firms navigating workforce shifts and sustaining long-term organizational growth.

Learning Objectives:

• Identify key factors contributing to the ongoing talent war in public accounting, including digital transformation, political shifts, and evolving workforce expectations.
• Recognize effective strategies for improving talent recruitment and retention, with an emphasis on cultural alignment, active recruiting, and the development of leadership skills.
• Distinguish traditional CPA firm models from emerging structures like private equity-baked firms, ESOPs, and solopreneur models, and assess their impact on firm culture and growth.
• Evaluate the implications of alternative CPA licensure pathways, including potential effects on workplace dynamics, CPA competency, and long-term firm success.

Prerequisites/Advanced Preparation: Work experience in a corporate staff environment, or an introductory course in business management.
Speaker/Author: Rachel Anevski

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: 6/1/2025

Michael Hoose, CPA and Director at Cherry Bekaert, discusses ASUs effective for 2024 and 2025 across private and public entities. He covers debt conversion options, EPS computations, asset and liability valuation under ASC 606, and portfolio hedge accounting. Topics include supplier finance, common control leasing, insurance contract assumption updates, fair value measurements, tax credit amortization, joint venture accounting, crypto asset reporting, and income tax disclosures.

Learning Objectives:

• Identify the ASUs effective for 2024 and 2025 and their impact on debt conversion features, EPS computations, and convertible instrument accounting.
• Recognize the updated valuation requirements for contract assets and liabilities under ASC 606 in business combinations and their distinction from previous fair value approaches.
• Distinguish between the fair value measurement and disclosure mandates for equity securities with sale restrictions (ASU 2022-03) and derivative liability criteria (ASU 2020-06).
• Recall the enhanced reporting requirements for crypto assets (ASU 2023-08) and income tax reconciliations (ASU 2023-09), including necessary roll forwards and disaggregations.

Last Review Date: 7/1/2025

Amid evolving tariffs and shifting monetary policy, Kyle Tushaus of New West Capital dissects 2025's macro landscape-growth, inflation, employment-and flags critical signals for finance teams. He explores new U.S. tariff regimes, sector-specific pressures, and accounting ramifications from costing to impairment, then outlines supply-chain strategies, hedging tactics, and disclosure best practices, offering CPAs forward-looking indicators and guidance for navigating persistent trade uncertainty.

Learning Objectives:

• Identify critical 2025 macroeconomic signals and recognize the latest U.S. tariff policy shifts that accounting and finance professionals must monitor.
• Recall historical trade precedents to distinguish the probable sector-specific and regional impacts of current tariff strategies.
• Estimate the financial-statement effects of tariff-driven price fluctuations and indicate the disclosures CPAs should include in MD&A and risk factors.
• Select effective sourcing, hedging, and communication strategies that enable organizations to navigate tariff risks and inform boards and investors.

Prerequisites/Advanced Preparation: Work experience in a corporate staff environment, or an introductory course in economics.
Speaker/Author: Kyle Tushaus

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: 6/1/2025

A solid understanding of economics is essential for accountants and finance professionals navigating today's dynamic markets. Join Aparna Mathur, Visiting Fellow, FREOPP and Senior Manager, Economics, at Amazon, for expert insights into key economic indicators. From labor markets to GDP, trade, and tax policy, Aparna draws on her extensive experience to help you interpret data and make informed strategic decisions.

Learning Objectives:

• Recognize the complexities of employment metrics beyond the unemployment rate, including labor force participation and underemployment, to assess workforce trends and disparities.
• Identify the methods for calculating GDP, its limitations, and how GDP growth and contraction signal broader economic health and business cycles.
• Indicate the impacts of government fiscal policy, budget deficits, and trade balances on national economic performance and financial markets.
• Recognize the implications of major tax reforms like the Tax Cuts and Jobs Act on corporate behavior, investment patterns, wages, and long-term fiscal sustainability.

Last Review Date: 7/1/2025

David Livitt, Global Mobility Tax Partner at Blick Rothenberg, unpacks the complexities of U.S. taxation for citizens abroad and foreign individuals investing in the U.S. He outlines key filing obligations, highlights common pitfalls in residency status and treaty use, and emphasizes the importance of accurate reporting for foreign assets and income. Livitt stresses strategic planning around tax treaties, and timing of moves to reduce double taxation.

Learning Objectives:

• Identify key tax forms and reporting requirements for U.S. citizens abroad, including FBAR and FATCA.
• Recognize how residency status impacts U.S. tax obligations and income sourcing.
• Distinguish common tax treaty benefits that reduce withholding and double taxation.
• Identify outbound and inbound tax planning strategies, such as timing of relocation, leveraging treaty benefits, and identifying favorable tax regimes to optimize cross-border tax efficiency.

Last Review Date: 7/1/2025

Tyler Otto, President of Specialized Accounting, delves into accounting's AI transformation, emphasizing data mining, predictive analytics, and industry specialization. He warns against over-reliance on AI, underscoring the need for data integrity and human oversight. Otto advocates tracking KPIs like labor margin and employee happiness to boost profitability. His insights highlight scalable systems, niche focus, and employee empowerment as keys to modern firm success in an evolving digital landscape.

Learning Objectives:

• Identify key ways AI and data mining are transforming accounting practices, including detecting inefficiencies and uncovering fraud.
• Recognize the importance of data quality and human oversight when leveraging AI tools in financial analysis.
• Distinguish between methods of obtaining industry-specific data and how specialization can enhance insight accuracy.
• Indicate critical KPIs such as labor margin, client acquisition cost, and employee happiness for firm profitability and efficiency.

Last Review Date: 7/1/2025

Melissa Musser, Director of Risk & Advisory Services at GRF CPAs & Advisors, explains how true enterprise risk management (ERM) differs from traditional risk management by focusing on organization-wide strategy with COSO and ISO frameworks. She urges forming a risk council, defining risk appetite, and involving CPAs and internal audit in assessing and handling risks. Musser also discusses AI's growing role in forecasting risk trends.

Learning Objectives:

• Identify the key elements of true enterprise risk management (ERM), including the COSO and ISO frameworks, and their emphasis on aligning risk processes with organizational strategy.
• Distinguish between traditional risk management and ERM by comparing their scope, governance structures (e.g., risk councils versus siloed roles), and the integration of risk appetite.
• Recall the roles of CPAs and internal audit in supporting ERM activities, such as assessing residual risk, validating control effectiveness, and ensuring transparent reporting to governance bodies.
• Select appropriate risk response strategies—avoidance, transfer, mitigation, or exploitation—by evaluating an organization's defined risk appetite and strategic objectives.

Last Review Date: 7/1/2025

Businesses must understand how tariffs affect cost structures, consumer prices, and demand to guide financial forecasting and investment decisions. Kyle Tushaus, CIO of New West Capital, explains how rising import duties increase cost of goods sold, compress margins, and fuel inflation, and discusses implications for inventory accounting, impairment testing, revenue recognition, and going concern assessments, while highlighting key economic indicators.

Learning Objectives:

• Identify how tariffs impact cost of goods sold, consumer prices, and demand
• Recognize the effects of tariffs on inflation and financial forecasting
• Distinguish between tariff-related risks in inventory, impairment, and revenue recognition
• Determine how tariff policy influences going concern assessments and disclosures
• Identify indicators of economic endurance under prolonged tariff uncertainty

Last Review Date: 7/1/2025

Michael Hoose, CPA and Director at Cherry Bekaert, discusses ASUs effective for 2024 and 2025 across private and public entities. He covers debt conversion options, EPS computations, asset and liability valuation under ASC 606, and portfolio hedge accounting. Topics include supplier finance, common control leasing, insurance contract assumption updates, fair value measurements, tax credit amortization, joint venture accounting, crypto asset reporting, and income tax disclosures.

Learning Objectives:

• Identify the ASUs effective for 2024 and 2025 and their impact on debt conversion features, EPS computations, and convertible instrument accounting.
• Recognize the updated valuation requirements for contract assets and liabilities under ASC 606 in business combinations and their distinction from previous fair value approaches.
• Distinguish between the fair value measurement and disclosure mandates for equity securities with sale restrictions (ASU 2022-03) and derivative liability criteria (ASU 2020-06).
• Recall the enhanced reporting requirements for crypto assets (ASU 2023-08) and income tax reconciliations (ASU 2023-09), including necessary roll forwards and disaggregations.

Last Review Date: 7/1/2025

Accountants and finance professionals encounter new ethical challenges daily. Join Stacey Conrad, CPA, as she examines how seemingly small decisions can create significant impacts. Go beyond traditional checklists to cultivate trust and demonstrate leadership in an era defined by AI, data privacy concerns, and evolving global standards. Strengthen your ability to lead with integrity as the profession continues to transform.

Learning Objectives:

• Recognize ethics as a strategic leadership tool that builds trust and drives organizational success.
• Distinguish ethical risks related to AI, data privacy, cybersecurity, and emerging technologies.
• Identify how to build cultures of integrity using frameworks like the PLUS model and root cause analysis.
• Recognize the challenges of cross-border dilemmas and future-proofing ethical practices in a globalized, tech-driven environment.

Last Review Date: 7/1/2025

A solid understanding of economics is essential for accountants and finance professionals navigating today's dynamic markets. Join Aparna Mathur, Visiting Fellow, FREOPP and Senior Manager, Economics, at Amazon, for expert insights into key economic indicators. From labor markets to GDP, trade, and tax policy, Aparna draws on her extensive experience to help you interpret data and make informed strategic decisions.

Learning Objectives:

• Recognize the complexities of employment metrics beyond the unemployment rate, including labor force participation and underemployment, to assess workforce trends and disparities.
• Identify the methods for calculating GDP, its limitations, and how GDP growth and contraction signal broader economic health and business cycles.
• Indicate the impacts of government fiscal policy, budget deficits, and trade balances on national economic performance and financial markets.
• Recognize the implications of major tax reforms like the Tax Cuts and Jobs Act on corporate behavior, investment patterns, wages, and long-term fiscal sustainability.

Last Review Date: 7/1/2025