Earn Credit With the Accounting CPE Webinar Library

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

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

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

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:

• 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

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

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

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

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

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

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