The Accounting CPE Network, ACPEN, is dedicated to bringing, highly relevant, interactive, world-class CPE to every CPA in the most convenient and economical ways possible. Founded in 1997, ACPEN is now a consortium of 40 state societies.
Since its’ founding, ACPEN programs have covered all of the most important subjects for accounting, tax and financial professionals. You can join the thousands of CPAs across the country who have reserved a seat to one of the most fascinating and interactive ways to earn CPE credit, ACPEN live video webcasts!
Content developed by ACPEN includes the ACPEN Signature series, our top of the line CPE programing. As well as Specialized Areas of content, like the ACPEN Industry Institute, and ACPEN Tax Institute. Additionally, many state CPA societies provide original content through our Partner Produced courses.
ACPEN Signature courses are the flagship CPE events of ACPEN, and the top of the line in CPE programing.
Signature courses, begin in May each year, continue monthly throughout the year, and are replayed for live credit several times, including in December and January.
Each showcases important and timely CPE topics, using enhanced production techniques, and are delivered by panels of national experts, practitioners, and representatives of regulatory and standard setting bodies.
To see what courses are included in this year, please click on the ACPEN Signature category below.
Welcome to the new ACPEN catalog!
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Stay up-to-date on rapidly changing developments by participating in the 2013 Governmental Accounting and Auditing Update ACPEN broadcast! Take advantage of this opportunity to find out about breaking government issues. This is your opportunity to hear about the latest challenges facing governments and practitioners who work with them and audit them, presented by leading experts on governmental accounting and auditing, both those who work in the trenches and those from the regulatory world.
With all of the fiscal, regulatory, and new standards challenges facing governments and their auditors, it is important to keep current on critical issues and developments. From a governmental accounting, auditing, and compliance perspective, 2013 will be a critical year for implementing new standards and requirements!
On the governmental accounting side, GASB No. 63 adds the new financial statement elements of deferred outflows of resources and deferred inflows of resources and renames many statements of net assets to statements of net position. GASB No. 65 reclassifies numerous items previously reported as assets and liabilities as deferred outflows of resources or deferred inflows of resources. For many governments, this statement, effective for fiscal years beginning after December 15, 2012, means they will report items that fit in the new classifications for the first time. Also, GASB No. 60 on accounting and financial reporting for service concession arrangements and GASB No. 61 on the reporting entity are effective for entities right now. Plus, the effective date of the new pension standards for plans and employers is getting closer. The ACPEN panel of experts can fill you in on all the latest details you need to know about critical new requirements, implementation issues, and developments.
On the audit side, 2013 is the critical implementation year for the AICPA’s clarified auditing standards and GAO’s 2011 Yellow Book. At this year’s broadcast, it will be the perfect time to find out the details about how the GAO’s 2011 Yellow Book, the AICPA’s clarified auditing standards, and the latest auditing and reporting issues will affect your engagements and practice, including a discussion of crucial implementation issues for government audits, including several new requirements, group audit guidance, an updated independence framework, and significant changes to every report.
For Single Audit, there are significant new changes to the OMB Compliance Supplement and Data Collection Form. Single audit quality continues to be a favorite topic of regulators and is a significant risk for auditors. Following current developments and using the most recent guidance is critical to conducting quality single audits. Hear the details on the latest single audit issues, including the 2013 OMB Compliance Supplement, the 2013 Data Collection Form, and significant proposed changes to the single audit process. The panel will cover new guidance in the OMB Compliance Supplement on compliance requirements and associated audit procedures as well as other Compliance Supplement updates that you need to know about right now for your 2013 audits. With dramatic changes expected to the Part 2, Matrix of Compliance Requirements, including dropping 5 compliance requirements from the matrix, it is critical that auditors understand the new requirements.
It is also critical for you to closely follow significant proposed changes to the single audit process. The panel will discuss the proposed changes, including an increase in the single audit threshold, changes to the process for determining major programs, streamlining of compliance requirements, changes to responsibilities for audit follow-up on findings, and combination of OMB audit and cost principles circulars. You’ll also receive a thorough update on other single audit issues.
The broadcast will also include a discussion on the new COSO internal control framework and GAO’s new exposure draft of the Green Book (Standards for Internal Control in the Federal Government), which has new implications for state and local governments. The proposed revision will harmonize federal standards with the updated COSO framework, and adapt them for a government environment.
Finally, you’ll receive an update of the most recent accounting and auditing developments affecting governments and government auditors. This includes Single Audit issues, AICPA and Yellow Book implementation issues, new and recently effective GASB pronouncements, audit issues, and a look at what’s on the horizon. Join ACPEN’s panel of experts as they discuss, not only the technical requirements of new standards, but also the key implementation issues that must be addressed by auditors and their governmental clients! Benefit from their experience and insights from many perspectives, as well as their long experience in governmental accounting and auditing.
This broadcast is designed to provide CPE that meets the Yellow Book CPE criteria.
James R. Dalkin is a Director in the Financial Management and Assurance Team with the
U.S. Government Accountability Office (GAO). He also serves as a member of the AICPA’s Auditing Standards Board and as an observer on the COSO Advisory Board.
Mr. Dalkin has responsibility for directing GAO’s work to develop and maintain government auditing standards (the Yellow Book); internal control standards for the federal government (the Green Book); and, GAO’s work with the accounting and auditing profession. He is also responsible for the audits of the Securities Exchange Commission and the Statements of Social Insurance included in the consolidated financial report of the United States. Prior to joining the GAO, Mr. Dalkin served at a global firm and audited a wide range of organizations ranging from commercial health care entities to governmental agencies.
Mr. Dalkin is a frequent speaker at national auditing conferences for AICPA and other professional organizations. He has also authored articles for publications including the Journal of Accountancy. He has contributed to the profession through his involvement with the AICPA Task Force on Restricted Use Reports and chairs the International Disclosures Task Force. Mr. Dalkin serves as an adjunct accounting faculty at Georgetown University. Mr. Dalkin has a Master’s Degree in Business Administration from the George Washington University and a Bachelor of Science in Accounting from the University of Virginia.