Earn Credit With the Accounting CPE Webinar Library

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

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

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

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

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

Edward Zollars, CPA, explores key shifts in the tax landscape, from the IRS Direct File program's rollout and its cost-effectiveness debate to heightened scrutiny of ERC claims. He emphasizes audit preparedness, accurate documentation, and evolving IRS guidance. Zollars also examines the Loper Bright case's impact on agency regulation interpretation and the Express Scripts decision's implications for software-related deductions, equipping professionals to navigate today's complex, rapidly changing tax environment.

Learning Objectives:

• Identify the purpose and limitations of the IRS Direct File program and its impact on federal and state tax filings.
• Recognize key documentation requirements and reporting issues related to Employee Retention Credit (ERC) claims, including audit preparedness.
• Recall the implications of the Loper Bright decision and its effect on Chevron deference and agency regulation interpretation.
• Distinguish the key factors in the Express Scripts case that affect eligibility for software-related deductions under Section 199.

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

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

Organizations subject to the Sarbanes-Oxley Act must maintain rigorous internal controls and certification processes to ensure financial accountability and guard against material misstatements. Okorie Ramsey, Vice President of Sarbanes-Oxley at Kaiser Permanente, outlines the six-step compliance lifecycle—scoping and planning, design and operational testing, remediation, evaluation, and certification—emphasizing risk-based testing, robust management review controls, and collaboration among process owners, auditors, and executives.

Learning Objectives:

• Identify the six key components of a SOX compliance program lifecycle—scoping and planning, design assessment, operational testing, remediation, evaluation, and certification.
• Recognize the roles and responsibilities of CEOs, CFOs, process owners, and external auditors in certifying and maintaining effective internal controls.
• Distinguish between controlled deficiencies, significant deficiencies, and material weaknesses, and their respective impacts on governance and financial reporting.
• Select appropriate management review and IPE (Information Produced by the Entity) controls to mitigate risks of material misstatements in financial statements.

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

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

Nicholas Cappiello of the FASB unpacks the rationale and impact of ASU 2023-08, which brings fair value accounting and enhanced disclosures to crypto assets under U.S. GAAP. He explains how the update streamlines reporting, reduces complexity, and aligns with common industry practices. Cappiello contrasts U.S. GAAP and IFRS approaches, addresses implementation feedback, and emphasizes the importance of stakeholder input through the June 30, 2025 agenda consultation. The session equips accounting professionals to navigate this evolving landscape with greater clarity and confidence.

Learning Objectives:
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• Identify the FASB's rationale for issuing ASU 2023-08 and the criteria used to define crypto assets within its scope.
• Recognize how new guidance modifies the accounting and disclosure requirements for crypto assets, including the application of fair value measurement.
• Recall the key differences between U.S. GAAP and IFRS in the treatment of digital assets and how these differences influence financial reporting.
• Distinguish the implications of fair value reporting on financial statements and assess how stakeholder feedback is shaping ongoing standard-setting efforts.

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

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

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

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

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

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

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

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