Earn Credit With the Accounting CPE Webinar Library

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

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

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

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

This course offers an in-depth exploration of regulatory ethics, highlighting the distinctions between ethics, compliance, and values. It covers core ethical principles including integrity, objectivity, and due care, and examines the responsibilities that professionals have toward clients, employers, and the public. Ethical challenges related to independence, confidentiality, and misconduct are addressed, along with analyses of high-profile ethics failures that expose systemic risks and cultural blind spots.

Learning Objectives:

• Distinguish between ethics, compliance, and values, and identify the role of regulatory bodies including State Boards, the AICPA, SEC, and PCAOB.
• Apply foundational ethical principles such as integrity, independence, and due care to common accounting scenarios.
• Evaluate risks related to conflicts of interest, client relationships, and discreditable acts using real-world examples and regulatory standards.
• Analyze ethical decision-making models to resolve professional dilemmas and foster a culture of accountability and transparency.

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: 6/15/2025

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

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

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

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

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

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

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

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