Earn Credit With the Accounting CPE Webinar Library

Plan sponsors must stay ahead of 401(k) requirements to ensure compliance, reduce audits, and maintain trust. Doug Williams and Josh Alexander of Alexander & Williams, PLLC highlight updated audit triggers, valid investment certifications, and safeguards like timely remittances, clear compensation definitions, record retention, and automated eligibility. They urge proactive oversight, early preparation, open communication, and using the DOL’s voluntary correction when necessary.

Learning Objectives:

• Identify triggers for 401(k) plan audits and recognize the key participant metrics involved.
• Recall essential documentation requirements and select appropriate recordkeeping controls to maintain compliance.
• Distinguish between audit types (ERISA Section 103(a)(3)(C) vs. full scope) and estimate the impact of obtaining an investment certification on costs.
• Indicate effective strategies for addressing common plan deficiencies, ensuring timely remediation and compliance.

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: 4/1/25

Mastering multistate taxation is more critical than ever for accounting and tax professionals navigating the evolving landscape of nexus, withholding, and the convenience rule. Our expert-led course, featuring Mark Klein, Partner at Hodgson Russ, unpacks the latest developments in economic nexus standards, the impact of remote employees on tax obligations, and the complexities of state tax compliance. Equip yourself with the knowledge to help businesses and clients navigate the intricate world of multistate taxation confidently. Don't miss this opportunity to elevate your expertise and safeguard your organization from costly tax liabilities!

Learning Objectives:

• Distinguish between physical and economic nexus and identify how states establish tax obligations for each
• Recognize how remote employees influence nexus determination for businesses and legal precedents that shape taxation policies for remote workers.
• Recognize the risks of non-compliance and the benefits of voluntary disclosure programs offered by the Multistate Tax Commission (MTC).
• Identity strategies for mitigating double taxation, including establishing bona fide home offices or structuring employment arrangements in tax-favorable ways.

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: 3/1/2025

Accountants must adapt to the transformative impact of Artificial Intelligence (AI) and evolving ethical standards to remain competitive and provide value to clients. Frank Castillo highlights the shift from compliance-focused practices to consulting roles, emphasizing the importance of leveraging AI tools for deeper industry insights and enhanced client services. He discusses how emerging legislation, such as data privacy laws in California, Utah, and Colorado, necessitates robust data governance and transparency. Castillo also explores strategies for fostering client trust through meaningful connections, addressing algorithmic bias in AI systems, and balancing technological advancements with a human-centered approach.

Learning Objectives:

• Recognize the impact of AI on the accounting profession
• Identify ethical and legal challenges of AI integration
• Recall the importance of human connection and client relationships
• Select strategies for adapting to technological advancements

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: 12/1/2025

The early 2000s saw major accounting scandals like Enron and WorldCom, leading to the Sarbanes-Oxley Act (SOX). This law enhanced financial transparency, creating the PCAOB and strengthening accountability. Robert Conway, CPA, explores SOX’s impact, focusing on Section 302 certifications, disclosure committees, and clawback provisions under SOX and Dodd-Frank. He emphasizes that while tasks can be delegated, CEOs and CFOs remain ultimately accountable for financial reporting.

Learning Objectives:

• Recognize the significance of Sarbanes-Oxley Section 302 certifications and the legal responsibilities of CEOs and CFOs in ensuring accurate financial disclosures
• Identify the key components of disclosure controls and procedures, including their role in preventing financial misstatements and ensuring regulatory compliance
• Recall the penalties and legal consequences for false certifications under Sarbanes-Oxley, including fines and potential imprisonment
• Recognize the role of disclosure committees and internal control processes in enhancing corporate governance and mitigating financial reporting risks

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: 4/1/25

European expansion offers attractive opportunities for multinational firms, but success requires nuanced understanding of the region's regulatory diversity. Swiss attorney Peter Ruggle outlines key considerations—from selecting legal structures and navigating tax incentives to adhering to local audit standards and OECD-aligned transfer pricing. He emphasizes Europe's highly skilled workforce, cultural complexities, and harmonized financial regulations as both advantages and challenges for sustainable cross-border operations.

Learning Objectives:

• Identify the key legal structures for businesses operating in Switzerland and broader Europe, including AGs, GmbHs, and sole proprietorships.
• Recognize the major tax regimes and strategic tax incentives available to businesses within the European Union and Switzerland.
• Recall the accounting standards applicable across Europe and the factors influencing their selection by businesses.
• Identify the challenges and compliance considerations involved in auditing European subsidiaries of multinational corporations.

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: 05/01/25

Unlock the secrets to ethical, successful M&A deals with expert insights from Bill Haemmerle, Partner at Wiss & Company, LLP. Navigate key challenges like competency gaps, conflicts of interest, and internal controls. Discover game-changing strategies for fair negotiations, ethical due diligence, and smooth post-close transitions. Elevate your dealmaking with bold approaches that enhance transparency, mitigate risks, and set new standards in ethical M&A.

Learning Objectives:

• Recognize ethical challenges in mergers and acquisitions, including competency gaps, conflicts of interest, and post-transaction responsibilities
• Identify potential conflicts of interest among service providers, such as investment bankers and professional advisors, and their impact on transaction integrity
• Distinguish key internal controls necessary for transaction security, including financial approvals, fund transfers, and post-close oversight
• Evaluate ethical considerations in buyer and seller conduct, including fair negotiations, due diligence practices, and operating in good faith

Companies seeking robust financial health must adopt collaborative budgeting, three-statement forecasting, and dynamic scenario analysis. In this FMN Plus segment, Megan Schoeps, Director of CFO Advisory at Wiss, highlights the necessity of balance sheet and cash flow projections for true financial insight, emphasizing agile budgeting models, cross-departmental communication, and the strategic role of AI-driven tools—ultimately supporting better decision-making and fostering resilience amid economic uncertainties.

Learning Objectives:

• Identify best practices for budgeting processes—including collaboration, three-statement modeling, and iterative updates—to enhance overall financial accuracy.
• Recognize how balance sheet and cash flow forecasting complement income statements to provide a more complete financial picture.
• Distinguish the role of scenario analysis and AI-driven tools in developing agile forecasts and managing economic uncertainties.
• Estimate working capital impacts on cash flow and indicate strategic responses to optimize liquidity.

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: 05/01/25

The accounting profession faces a talent shortage, known as the pipeline issue. In response, the National Pipeline Advisory Group (NPAG) formed in 2023 and developed six pillars in 2024 to address it. Denise Probert, CPA and educator, explores these pillars, examining root causes, education, and employee experience. She shares how universities and firms can adapt, offering actionable steps for addressing the pipeline issue.

Learning Objectives:

• Identify the six pillars of the National Pipeline Advisory Group
• Recognize the root causes of the pipeline issue
• Recall the changes that universities and firms should implement in response to the pipeline issue
• Identify the alternate pathways to CPA licensure that states like Colorado have adopted

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: 4/1/25

CPA firms are adopting advanced scheduling to alleviate "busy season" stress, reduce burnout, and enhance client satisfaction. CPAs Ann Irons and Brenda Cannon highlight how structured workflows, client education on extensions, and efficient internal processes significantly improve profitability and retention. They also emphasize consistent communication, ample scheduling "cushion," and technology-based automation to ensure balanced workloads and sustainable work-life integration.

Learning Objectives:

• Identify key advantages of adopting a structured scheduling system in CPA firms, including reduced burnout, enhanced client satisfaction, and improved profitability.
• Recognize essential strategies for communicating scheduling changes to clients, stressing consistent messaging and alleviating extension-related concerns.
• Distinguish scheduled from traditional unscheduled workflows and indicate how scheduling fosters more efficient capacity management.
• Estimate the additional "cushion" needed within scheduled workflows to accommodate unexpected events while maintaining high-quality service.

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: 05/01/25

Don't miss Kaplan’s hedge accounting course! Join Tim Potter, CPA, Managing Director at HedgeStar, as he simplifies ASC-815 and IFRS-9. Learn how hedge accounting enhances transparency, stabilizes earnings, and strengthens risk management. Gain actionable insights to optimize hedging strategies, ensure compliance, and boost stakeholder confidence.

Learning Objectives:

• Recognize ASC-815 and IFRS-9 principles and their role in financial reporting transparency.
• Identify how hedging reduces earnings volatility, boosts stakeholder confidence, and lowers capital costs.
• Distinguish hedge qualification, effectiveness testing, and regulatory documentation requirements.
• Identify derivatives like swaps, futures, and options and understand how they enhance risk management and stability.

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: 4/1/25

Entities relying on agreed-upon procedures engagements must understand key enhancements in SSAE No. 19 to better tailor reporting, broaden distribution, and address evolving subject matters. Michael Manspeaker, CPA, CGMA, of SEK CPAs & Advisors explains how removing the need for pre-specified parties, allowing general-use reports, and enabling CPAs to develop procedures helps smaller entities optimize cost-effectiveness while ensuring independence, high-quality documentation, and pertinent findings.

Learning Objectives:

• Identify the key changes introduced by SSAE No. 19, including the removal of restrictive distribution requirements and the practitioner's ability to develop procedures.
• Distinguish between the roles of an engaging party and a responsible party in agreed-upon procedures (AUP) engagements.
• Recognize how independence, thorough documentation, and clearly stated findings contribute to high-quality AUP engagements.
• Indicate how smaller or less complex entities can benefit from the cost-effectiveness and flexibility offered by SSAE No. 19.

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: 05/01/25

Plan sponsors must stay ahead of 401(k) requirements to ensure compliance, reduce audits, and maintain trust. Doug Williams and Josh Alexander of Alexander & Williams, PLLC highlight updated audit triggers, valid investment certifications, and safeguards like timely remittances, clear compensation definitions, record retention, and automated eligibility. They urge proactive oversight, early preparation, open communication, and using the DOL’s voluntary correction when necessary.

Learning Objectives:

• Identify triggers for 401(k) plan audits and recognize the key participant metrics involved.
• Recall essential documentation requirements and select appropriate recordkeeping controls to maintain compliance.
• Distinguish between audit types (ERISA Section 103(a)(3)(C) vs. full scope) and estimate the impact of obtaining an investment certification on costs.
• Indicate effective strategies for addressing common plan deficiencies, ensuring timely remediation and compliance.

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: 4/1/25

In an exclusive interview, Wayne Berson, CEO of BDO USA, shares why the firm made the bold move to adopt an Employee Stock Ownership Plan (ESOP)—becoming the first major accounting firm to do so. He offers insights how the ESOP strengthens employee engagement, supports retention, and aligns with BDO's purpose-driven culture—offering every employee a stake in the firm's success and future.

Learning Objectives:

• Recognize the strategic rationale behind BDO USA's adoption of an Employee Stock Ownership Plan (ESOP) as an alternative to traditional partnership or private equity models.
• Identify how ESOPs can influence employee engagement, retention, and firm culture
• Identify key considerations and steps involved in implementing an ESOP, including employee education and governance
• Distinguish the business and financial impacts of employee ownership on firm sustainability, leadership, and succession planning.

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: 05/01/25

Discover how AI is revolutionizing forensic accounting in this insightful interview with David Zweighaft, a leading expert in the field. Zweighaft explores how advanced AI tools enhance fraud detection, improve efficiency in analyzing vast datasets, and aid in uncovering hidden financial irregularities. He highlights the ethical considerations and challenges of integrating AI, such as mitigating biases and validating AI-generated findings. By balancing the power of AI with professional skepticism and human judgment, forensic accountants can strengthen their investigative processes and ensure ethical, reliable results. This discussion is a must-watch for those looking to future-proof their forensic accounting practices.

Learning Objectives:

• Identify how AI enhances forensic investigations by automating data analysis, detecting patterns, and uncovering financial irregularities
• Recognize how to develop skills to critically evaluate AI-generated outputs and ensure the reliability of forensic findings
• Distinguish ethical challenges, such as human bias in AI models, and assess the legal admissibility of AI-generated evidence
• Identify how to utilize AI tools effectively to enhance audits, identify risks, validate findings, and trace complex financial transactions

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: 12/1/2024

Understanding the complexities of financial statement analysis, fraud detection, and corporate governance is essential for accountants aiming to ensure accuracy and integrity in financial reporting. Tom Robinson, Chief Investment Officer at Robinson Global Investment Management, discusses key strategies for identifying financial irregularities, including analyzing inter-relationships among financial statements, distinguishing legitimate cash flows from reclassified transactions, and scrutinizing aggressive revenue recognition practices. He highlights critical metrics and red flags, such as accounts receivable growth relative to revenue, and emphasizes the importance of applying the fraud triangle framework to detect early signs of financial fraud.

Learning Objectives:

• Identify key inter-relationships among financial statements to detect unusual variances and potential fraud
• Recognize critical red flags in revenue recognition, accounts receivable growth, and non-operating gains that may indicate financial irregularities
• Determine how the fraud triangle framework can be applied to identify early signs of financial fraud
• Identify corporate governance benchmarks and lessons from historical fraud scandals to enhance audit practices and prevent financial statement manipulation

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: 02/01/25

European expansion offers attractive opportunities for multinational firms, but success requires nuanced understanding of the region's regulatory diversity. Swiss attorney Peter Ruggle outlines key considerations—from selecting legal structures and navigating tax incentives to adhering to local audit standards and OECD-aligned transfer pricing. He emphasizes Europe's highly skilled workforce, cultural complexities, and harmonized financial regulations as both advantages and challenges for sustainable cross-border operations.

Learning Objectives:

• Identify the key legal structures for businesses operating in Switzerland and broader Europe, including AGs, GmbHs, and sole proprietorships.
• Recognize the major tax regimes and strategic tax incentives available to businesses within the European Union and Switzerland.
• Recall the accounting standards applicable across Europe and the factors influencing their selection by businesses.
• Identify the challenges and compliance considerations involved in auditing European subsidiaries of multinational corporations.

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: 05/01/25

Companies seeking robust financial health must adopt collaborative budgeting, three-statement forecasting, and dynamic scenario analysis. In this FMN Plus segment, Megan Schoeps, Director of CFO Advisory at Wiss, highlights the necessity of balance sheet and cash flow projections for true financial insight, emphasizing agile budgeting models, cross-departmental communication, and the strategic role of AI-driven tools—ultimately supporting better decision-making and fostering resilience amid economic uncertainties.

Learning Objectives:

• Identify best practices for budgeting processes—including collaboration, three-statement modeling, and iterative updates—to enhance overall financial accuracy.
• Recognize how balance sheet and cash flow forecasting complement income statements to provide a more complete financial picture.
• Distinguish the role of scenario analysis and AI-driven tools in developing agile forecasts and managing economic uncertainties.
• Estimate working capital impacts on cash flow and indicate strategic responses to optimize liquidity.

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: 05/01/25

CPA firms are adopting advanced scheduling to alleviate "busy season" stress, reduce burnout, and enhance client satisfaction. CPAs Ann Irons and Brenda Cannon highlight how structured workflows, client education on extensions, and efficient internal processes significantly improve profitability and retention. They also emphasize consistent communication, ample scheduling "cushion," and technology-based automation to ensure balanced workloads and sustainable work-life integration.

Learning Objectives:

• Identify key advantages of adopting a structured scheduling system in CPA firms, including reduced burnout, enhanced client satisfaction, and improved profitability.
• Recognize essential strategies for communicating scheduling changes to clients, stressing consistent messaging and alleviating extension-related concerns.
• Distinguish scheduled from traditional unscheduled workflows and indicate how scheduling fosters more efficient capacity management.
• Estimate the additional "cushion" needed within scheduled workflows to accommodate unexpected events while maintaining high-quality service.

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: 05/01/25

Entities relying on agreed-upon procedures engagements must understand key enhancements in SSAE No. 19 to better tailor reporting, broaden distribution, and address evolving subject matters. Michael Manspeaker, CPA, CGMA, of SEK CPAs & Advisors explains how removing the need for pre-specified parties, allowing general-use reports, and enabling CPAs to develop procedures helps smaller entities optimize cost-effectiveness while ensuring independence, high-quality documentation, and pertinent findings.

Learning Objectives:

• Identify the key changes introduced by SSAE No. 19, including the removal of restrictive distribution requirements and the practitioner's ability to develop procedures.
• Distinguish between the roles of an engaging party and a responsible party in agreed-upon procedures (AUP) engagements.
• Recognize how independence, thorough documentation, and clearly stated findings contribute to high-quality AUP engagements.
• Indicate how smaller or less complex entities can benefit from the cost-effectiveness and flexibility offered by SSAE No. 19.

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: 05/01/25

In an exclusive interview, Wayne Berson, CEO of BDO USA, shares why the firm made the bold move to adopt an Employee Stock Ownership Plan (ESOP)—becoming the first major accounting firm to do so. He offers insights how the ESOP strengthens employee engagement, supports retention, and aligns with BDO's purpose-driven culture—offering every employee a stake in the firm's success and future.

Learning Objectives:

• Recognize the strategic rationale behind BDO USA's adoption of an Employee Stock Ownership Plan (ESOP) as an alternative to traditional partnership or private equity models.
• Identify how ESOPs can influence employee engagement, retention, and firm culture
• Identify key considerations and steps involved in implementing an ESOP, including employee education and governance
• Distinguish the business and financial impacts of employee ownership on firm sustainability, leadership, and succession planning.

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: 05/01/25

It is inevitable that accountants will face ethical dilemmas during their careers. Throughout time, there have been many ethical decision-making models presented to help accountants navigate these dilemmas. Dr. Joan Lee, CPA, Professor of Accounting and Deloitte Fellow of Accounting at Fairfield University, presents a new theory, RADAR. The RADAR framework which stands for Research, Analyze, Decide, Act and Reflect provides a practical approach to ethical decision-making and emphasizes the importance of ethical sensitivity as a prerequisite to ethical decision-making. Lee also notes that moral intention itself is not sufficient on its own to guarantee that ethical decisions will translate into concrete actions in accounting practice.

Learning Objectives:

• Identify the five components of the RADAR model
• Recognize the need for ethical sensitivity as prerequisite for ethical decision-making
• Recall that contextual factors, situational pressures, personal biases, and conflicting values all play a significant role in shaping ethical decisions
• Identify the ways firms and universities can support both practitioners and students in making ethical decisions

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: 03/10/25