CPE CATALOG 2023 +++ +++ +++
VSCPA.com/CPE
VSCPA.com/CPE
Table of Contents VSCPA Strategic Insights 1 Topical Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Accounting & Auditing 6 Free CPE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Ethics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 Online Learning 22 Conferences & Signature Events . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Management & Finance 24 CPE Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Taxation 30 Virginia Society of CPAs 4309 Cox Road Glen Allen, VA 23060 Website: vscpa com Email: cpe@vscpa .com Phone: (800) 733-8272 General Contact Information Course qualifies for the AICPA discount Course qualifies for Yellow Book credit Course qualifies for CFP® credit Course qualifies for Attest credit Look for these helpful symbols as you plan your CPE The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org. Course is approved by the IRS
vscpa .com/VSCPAStrategicInsights
Topical Index Accounting & Auditing
2
Date Title Page 5/11/23 Disaster Accounting 6 5/31/23 Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know 6 5/31/23 The Bottom Line on the New Lease Accounting Requirements 6 6/9/23 Current Issues in Accounting & Auditing: An Annual Update 7 6/12/23 Advanced Topics in a Single Audit 7 6/15/23 Annual Update for Accountants & Auditors 7 6/21/23 Breaking Down the New Auditor’s Report for ERISA Engagements 8 6/21/23 Fiduciary Accounting & Tax Issues of Estates & Trusts 8 6/26/23 Latest Developments in Government & Nonprofit Accounting & Auditing 9 6/28/23 Guide & Update to Compilations, Reviews & Preparations 9 6/28/23 Introduction to Forensic Accounting 10 6/29/23 Audits of 401(k) Plans: New Developments & Critical Issues 10 6/29/23 U.S. GAAP: Review of New Guidance & Hot Topics 11 7/18/2023 Walter Haig’s Prep, Comp & Review Standards Update 12 7/19/2023 Walter Haig’s GAAP for SMEs, Tax & Cash Frameworks Update 13 7/20/2023 Walter Haig’s Personal Financial Health Checkup 11 7/25/23 – 7/27/23 Audit Staff Essentials: Practical Application 14 8/8/23 – 8/10/23 Audit Staff Essentials: Experienced Staff/New In-Charge 14 8/22/23 – 8/24/23 Audit Staff Essentials: Experienced In-Charge/Senior 14 8/22/23 Becoming an AICPA Peer Review Team or Review Captain: Case Study Application 15 9/26/23 Annual Update & Practice Issues for Preparation, Compilation & Review Engagements 15 10/19/23 2023 Governmental & Nonprofit Annual Update 15 10/24/23 Walter Haig’s Prep, Comp & Review Standards Update 12 10/25/23 Walter Haig’s GAAP for SMEs, Tax & Cash Frameworks Update 13 10/26/23 Leases: Mastering the New FASB Requirements 16 10/26/23 Walter Haig’s Business Financial Health Checkup 16 11/6/23 Fiduciary Accounting & Tax Issues of Estates & Trusts 8 11/7/23 Walter Haig’s Business Financial Health Checkup 16 11/8/23 Walter Haig’s Prep, Comp & Review Standards Update 12 11/9/23 Walter Haig’s GAAP for SMEs, Tax & Cash Frameworks Update 13 11/10/23 Walter Haig’s Personal Financial Health Checkup 11 11/13/23 Guide & Update to Compilations, Reviews & Preparations 9
Accounting & Auditing
Management & Finance
3
Date Title Page 11/13/23 Nonprofit Financial Reporting: Mastering the Unique Requirements 17 11/13/23 Small Business Accounting, Audit & Attest Update 17 11/17/23 Latest Developments in Government and Nonprofit Accounting & Auditing 9 12/11/23 Introduction to Forensic Accounting 10 12/12/23 Examining ASC 842, Leases: More Than Meets the Eye 17 12/12/23 Guide to the Topic 606 Revenue Recognition Model for All CPAs 18 12/18/23 Accounting & Auditing Update for Small Businesses 18 12/19/23 Walter Haig’s Prep, Comp & Review Standards Update 12 12/20/23 Walter Haig’s GAAP for SMEs, Tax & Cash Frameworks Update 13 12/21/23 Walter Haig’s AICPA Auditing Standards Update 18
Date Title Page 7/20/23 Critical Business Risks: Identifying Your Blind Spots 24 5/17/23 CFO Series: Staying Ahead in a Dynamic Economy 24 6/21/23 CFO Series: Today’s Staff Retention & Accounting 25 7/18/23 Advanced Controller & CFO Skills 25 7/19/23 Finance Business Partnering: Successful Business Models & Strategic Choices 26 7/19/23 Finance Business Partnering: The Changing Finance Function & Technology Impacts 26 8/16/23 CFO Series: Skills for 2023 & Beyond 26 9/22/23 CFO Series: Today’s Staff Retention & Accounting 25 10/31/23 CFO Series: Big Picture Mega-Trends & Risks 27 11/15/23 CFO Series: Staying Ahead in a Dynamic Economy 24 12/14/23 CFO Series: Planning for the Long Term 27
Topical Index Taxation
4
Date Title Page 5/17/23 VSCPA Tax Series Webinar 30 6/5/23 The Best Federal Tax Update Course by Surgent 30 6/6/23 Estate & Life Planning Issues for the Middle-Income Client 30 6/7/23 Succesion Planning for the Small Business Owner: Finding the Exit Ramp 31 6/15/23 VSCPA Tax Series Webinar 30 6/19/23 Maximizing Your Social Security Benefits 41 6/19/23 This Year’s Top Tax & Financial Planning Ideas 31 6/20/23 Securing a Comfortable Retirement in the Age of Spending 32 6/23/23 The Best Individual Income Tax Update Course by Surgent 32 6/27/23 How to Settle a Client’s Estate 33 7/13/23 VSCPA Tax Series Webinar 30 7/18/23 Social Security & Medicare: Planning for You & Your Clients 33 7/19/23 Surgent’s Individual & Financial Planning Tax Camp 33 7/20/23 Surgent’s Annual Tax Planning Guide for S Corporations, Partnerships & LLCs 34 8/17/23 VSCPA Tax Series Webinar 30 9/14/23 VSCPA Tax Series Webinar 30 10/19/23 VSCPA Tax Series Webinar 30 10/27/23 Surgent’s Annual Tax-Planning Guide for S Corporations, Partnerships & LLCs 34 11/2/23 Social Security & Medicare: Maximizing Retirement Benefits 34 11/6/23 Form 990: Best Practices for Accurate Preparation 35 11/7/23 Real Estate Tax Boot Camp 35 11/10/23 Critical Issues Involving Taxation of Construction Contractors 35 11/10/23 Don Farmer’s 2023 Federal Tax Update 36 11/16/23 This Year’s Top Tax and Financial Planning Ideas 31 11/21/23 Surgent’s Federal Tax Camp 41 11/29/23 Real Estate Taxation 37 11/30/23 Tax Planning for Small Businesses 37 12/4/23 Don Farmer’s 2023 Federal Tax Update 36 12/4/23 The Best S Corporation, Limited Liability & Partnership Update Course by Surgent 37 12/5/23 Don Farmer’s 2023 Individual Income Tax Workshop 38 12/5/23 The Best Individual Income Tax Update Course by Surgent 32 12/6/23 Don Farmer’s 2023 Corporate/Business Income Tax Workshop 39
Taxation
5
Date Title Page 12/7/23 VSCPA Tax Series Webinar 30 12/8/23 Multistate Tax Update 39 12/13/23 Maximizing Your Social Security Benefits 40 12/14/23 Multistate Income Tax 38 12/15/23 AICPA’s Annual Federal Tax Update 40 12/15/23 The Complete Trust Workshop 41 1/11/24 Don Farmer’s 2023 Federal Tax Update 36 1/12/24 Form 1040 Return Review Boot Camp for New & Experienced Reviewers 41 1/18/24 VSCPA Tax Series Webinar 30 2/15/24 VSCPA Tax Series Webinar 30
Accounting & Auditing
Disaster Accounting
Natural disasters, in additional to the personal and physical damage, often also affect accounting and auditing matters for entities and others such as customers and suppliers. It is important to consider the financial reporting implications such natural disasters may bring to entities in and out of the disaster area as the effects can be substantial. Learn the latest information so you can best address the concerns of those who have been facing, or may face, natural disasters.
Who should attend Practicing CPAs
COURSE # 3-735W
DATE: 5/11/2023
LOCATION: Online
TIME: 12:30 — 4 p.m
LEVEL: Basic
CPE CREDIT: 4
BEST PRICE: Member/nonmember: $164/$229
Interpreting the New Revenue Recognition Standard: What All CPAs Need to Know
The effective date of FASB ASC 606, Revenue from Contracts with Customers, is here! Do you know which contracts are within the scope of the standard and when revenue should be recognized at a point in time of over time? This course answers those questions by providing a basic understanding of the five-step process for recognizing revenue under FASB ASC 606.
Who should attend Accountants in public practice, industry and academia who need an update on the latest revenue recognition guidance
COURSE # 3-847W
DATE: 5/31/2023
LOCATION: Online
TIME: 8 — 11:30 a.m.
LEVEL: Intermediate
CPE CREDIT: 4
BEST PRICE: Member/nonmember: $199/$249
The Bottom Line on the New Lease Accounting Requirements
Which leases are within the scope of FASB ASC 842, Leases, and what are the basic accounting, financial reporting and disclosure requirements? This course addresses those questions by focusing on the basic core principles of this new major standard. Discussion includes basic identification, recognition, measurement, presentation and disclosure requirements.
Who should attend Accountants in public practice and industry
COURSE # 3-848W
DATE: 5/31/2023
LOCATION: Online
TIME: 12:30 — 4 p.m.
LEVEL: Intermediate
CPE CREDIT: 4
BEST PRICE: Member/nonmember: $199/$249
6
Current Issues in Accounting & Auditing: An Annual Update
Obtain an overview of recent FASB and AICPA activity, including recently issued and proposed Accounting Standards Updates (ASU); the latest on the new lease accounting standard, Topic 842; other relevant ASUs.
Who should attend
Accounting and attestation practitioners at all levels desiring to remain up-to-date on recent pronouncements and other standard setters’ activities
COURSE # 3-804W
DATE: 6/9/2023
LOCATION: Online
TIME: 8:30 a.m. — noon
LEVEL: Update
CPE CREDIT: 4
BEST PRICE: Member/nonmember: $164/$229
Advanced Topics in a Single Audit
Be prepared for the responsibilities of planning, directing and reporting on a single audit engagement conducted under the Uniform Guidance. This course gives you insights into key issues that are not covered in other courses, with an emphasis on advanced topics that require particular attention.
Who should attend
Auditors responsible for planning, directing and reporting on single audits
COURSE # 3-849W
DATE: 6/12/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Advanced
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 5/15/2023
Annual Update for Accountants & Auditors
This comprehensive course covers relevant pronouncements, exposure drafts and other guidance recently issued in the accounting, auditing, review, compilation and preparation engagement arenas. Let us sort through the complexities and help you identify and apply recently issued FASB, PCAOB, ARSC and ASB standards and guidance.
Who should attend
CPAs in public practice and industry who want to remain up-todate on accounting, auditing, preparation, compilation and review pronouncements
COURSE # 3-850W
DATE: 6/15/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Update
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 5/16/2023
7
Accounting & Auditing
Breaking Down the New Auditor’s Report for ERISA Engagements
This course will address changes brought on by SAS No. 136. Review requirements for engagement acceptance, audit risk assessment and response, including the auditor’s consideration of relevant plan provisions, communications of reportable findings with those charged with governance, the auditor’s responsibilities relating to the ERISA-required supplemental schedules and the Form 5500 and the form and content of the related auditor’s report.
Who should attend
Practitioners conducting ERISA plan audits
COURSE # 3-851W
DATE: 6/21/2023
LOCATION: Online
TIME: 8 — 11:30 a.m.
LEVEL: Basic
CPE CREDIT: 4
BEST PRICE: Member/nonmember: $199/$249
Fiduciary Accounting & Tax Issues of Estates & Trusts
Fiduciary income tax is a complex blend of state accounting rates and the tax law of Subchapter J. Only by understanding this interaction can the practitioner acquire the skills and knowledge to provide income tax planning for an estate or trust and its beneficiaries — sure to be an important skill in practice in the new income tax environment.
Who should attend
All practitioners who wish to learn about the complex and unique accounting issues for estates and trusts
COURSE # 3-809W
DATE: 6/21/2023
LOCATION: Online
TIME: 8:30 a.m. — 4 p.m.
LEVEL: Basic
CPE CREDIT: 8
BEST PRICE: Member/nonmember:
$284/$409 before 5/22/2023
COURSE # 3-818W
DATE: 11/6/2023
LOCATION: Online
TIME: 8:30 a.m. — 4 p.m.
LEVEL: Basic
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $284/$409 before 10/9/2023
8
Latest Developments in Government & Nonprofit Accounting & Auditing
This is indeed another year of significant change in the world of government and nonprofit accounting and auditing. Time is valuable, and it’s hard to stay current in today’s rapidly changing environment. Let us save you time and effort with this informative update course.
Who should attend
Auditors and industry professionals working in the government and nonprofit environment
COURSE # 3-812W
DATE: 6/26/2023
LOCATION: Online
TIME: 8:30 a.m. — 4 p.m.
LEVEL: Update
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $284/$409 before 5/29/2023
COURSE # 3-820W
DATE: 11/17/2023
LOCATION: Online
TIME: 8:30 a.m. — 4 p.m.
LEVEL: Update
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $284/$409 before 10/18/2023
Guide & Update to Compilations, Reviews & Preparations
Learn the ins and outs of applying SSARS No. 21, Clarification and Recodification, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22–25 by the ARSC. The course will also review recent peer review feedback on SSARS engagements, providing insights on how to successfully apply this guidance. Who should attend
Accounting practitioners and their staff performing and managing compilation, preparation and review engagement services
COURSE # 3-811W
DATE: 6/28/2023
LOCATION: Online
TIME: 12:30 — 4 p.m.
LEVEL: Update
CPE CREDIT: 4
BEST PRICE: Member/nonmember: $164/$229
COURSE # 3-819W
DATE: 11/13/23
LOCATION: Online
TIME: 12:30 — 4 p.m.
LEVEL: Update
CPE CREDIT: 4
BEST PRICE: Member/nonmember: $164/$229
9
Accounting & Auditing
Introduction to Forensic Accounting
As our economy grows more complex, the need for forensic accountants grows as well. One critical role of the forensic accountant is exposing and examining financial fraud. Technology expands the way companies conduct business; however, technology also provides greater opportunities for those willing to commit fraud. Forensic accountants rely on their skills in accounting, coupled with their investigative skills, to explain to clients, courts, and jurors how fraudulent schemes occur and the effect caused by fraud.
Who should attend
Accountants seeking to understand the many roles and services offered through forensic accounting and accountants seeking to augment their practices and increase billables
COURSE # 3-813W
DATE: 6/28/2023
LOCATION: Online
TIME: 12:30 — 4 p.m.
LEVEL: Basic
CPE CREDIT: 4
BEST PRICE: Member/nonmember: $164/$229
Audits of 401(k) Plans: New Developments & Critical Issues
As many 401(k) plan administrators opt for ERISA Section 103(a) (3)(C) audits, audits of 401(k) plans will be significantly impacted by the now-effective SAS 136, the AICPA’s new employee benefit plan auditing standard. Through this course, auditors will obtain an understanding of the rules and regulations unique to employee benefit plans as well as practical guidance on applying them.
Who should attend
Practitioners responsible for planning and performing employee benefit plan audit engagements
COURSE # 3-830W
DATE: 12/11/2023
LOCATION: Online
TIME: 12:30 — 4 p.m.
LEVEL: Basic
CPE CREDIT: 4
BEST PRICE: Member/nonmember: $164/$229
COURSE # 3-808W
DATE: 6/29/2023
LOCATION: Online
TIME: 8:30 a.m. — 4 p.m.
LEVEL: Basic
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $284/$409 before 5/30/2023
10
This course is a review of new guidance and hot topics. New guidance includes pronouncements, exposure drafts and other guidance recently issued by FASB. Hot topics include major accounting standards updates such as revenue recognition, credit losses and leases, as well as key topics such as fair value measurement.
Who should attend
Accounting and finance professionals
This course has significantly changed for the better the lives of many practitioners and their clients. Learn a step-by-step process for performing an annual personal financial health checkup for yourself, your family members, employers, and, if in the practice of accounting, your clients.
Who should attend
• Practitioners who are involved in personal financial statement preparation engagements and personal financial planning
• Individuals who desire to become or remain financially selfsufficient
COURSE # 3-622
DATE: 11/10/2023
LOCATION: VSCPA Learning & Innovation Center, Richmond
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 10/11/2023
U.S. GAAP: Review of New Guidance & Hot Topics
COURSE # 3-852W
DATE: 6/29/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 5/30/2023
Walter Haig’s Personal Financial Health Checkup
COURSE # 3-110
DATE: 7/20/2023
LOCATION: Hilton Virginia Beach Oceanfront
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $319/$444 before 6/20/2023
COURSE # 3-622W
DATE: 11/10/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 10/11/2023
11
Accounting & Auditing
Walter Haig’s Prep, Comp & Review Standards Update
This course includes an analysis of all the relevant authoritative pronouncements that a CPA must have an understanding of in order to properly perform preparation, compilation and review engagements. Explore the changes made by SSARS 25 along with implementation guidance, and review troublesome areas as identified in peer reviews and litigation.
Who should attend
• Anyone needing to understand and implement the pronouncements, interpretations and technical practice aids that apply to SSARS engagements
• Practitioners who need to be aware of common deficiencies in SSARS engagements and how to avoid them
COURSE # 3-106
DATE: 7/18/2023
LOCATION: Hilton Virginia Beach Oceanfront
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $319/$444 before 6/19/2023
COURSE # 3-711W
DATE: 10/24/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 9/25/2023
COURSE # 3-624
DATE: 11/8/2023
LOCATION: VSCPA Learning & Innovation Center, Richmond
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 10/9/2023
COURSE # 3-624W
DATE: 11/8/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 10/9/2023
COURSE # 3-680W
DATE: 12/19/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 11/20/2023
12
Walter Haig’s GAAP for SMEs, Tax & Cash Frameworks Update
This course provides an update of the recent changes that have occurred in the financial reporting frameworks commonly used by small- and medium-sized entities (SME). Review troublesome areas in these financial reporting frameworks as identified in peer reviews and litigation. Who should attend
• Practitioners in private business and public accounting who need to update their knowledge of the accounting standards issued during the past year that affect the preparation of financial statements of SMEs
• Practitioners who need to become aware of and learn how to handle common financial statement deficiencies
COURSE # 3-709W
DATE: 10/25/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 9/25/2023
COURSE # 3-102
DATE: 7/19/2023
LOCATION: Hilton Virginia Beach Oceanfront
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $319/$444 before 6/19/2023
COURSE # 3-621
DATE: 11/9/2023
LOCATION: VSCPA Learning & Innovation Center, Richmond
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 10/10/2023
COURSE # 3-621W
DATE: 11/9/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 10/10/2023
COURSE # 3-681W
DATE: 12/20/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 11/20/2023
13
Accounting & Auditing
Audit Staff Essentials: Practical Application
In this, the second of four comprehensive Audit Staff Essentials courses, first-year staff will be provided with the foundational knowledge they will need to be successful, not only on their first few engagements, but throughout their careers. Designed as the companion course to our New Staff: Core Concepts, this course focuses on the skills and knowledge needed to perform the duties commonly assigned to first year audit staff members.
Who should attend
• First-year auditors
• Firms that want consistent training and level setting
COURSE # 3-844W
DATE: 7/25/2023 – 7/27/2023
LOCATION: Online
TIME: 9 a.m. — 3:30 p.m. (7/25 and 7/26), 9 a.m. — 12:30 p.m. (7/27)
LEVEL: Basic
CPE CREDIT: 16
BEST PRICE: Member/nonmember: $517/$617 before 6/26/2023
Audit Staff Essentials: Experienced Staff/New In-Charge
This, the third of four comprehensive Audit Staff Essentials courses, continues to build on the knowledge first year staff have attained through experience and our two-part New Staff courses. Experienced staff take on an expanded role on engagements with more technical or advanced accounting and auditing topics. From accounts receivable to inventory price testing and obsolescence, this course takes these types of widely used accounts into their more complex areas.
Who should attend
• Experienced audit staff
• Firms that want consistent training and level setting
Audit Staff Essentials: Experienced In-Charge/Senior
This, the final of four comprehensive Audit Staff Essentials courses, focuses on the more advanced areas of the audit for new senior/in-charge staff and provides guidance, examples and exercises to build the skills to successfully obtain the audit evidence necessary in these areas. In addition, this course provides an overview of the common responsibilities of new senior/in-charge staff, including a deeper discussion of the audit process.
Who should attend
• New in-charge and experienced audit staff with more than two to three years of audit experience
• Firms that want consistent training and level setting
COURSE # 3-845W
DATE: 8/8/2023 – 8/10/2023
LOCATION: Online
TIME: 9 a.m. — 3:30 p.m. (8/8 and 8/9), 9 a.m. — 12:30 p.m. (8/10)
LEVEL: Intermediate
CPE CREDIT: 16
BEST PRICE: Member/nonmember: $517/$617 before 7/10/2023
COURSE # 3-846W
DATE: 8/22/2023 – 8/24/2023
LOCATION: Online
TIME: 9 a.m. — 3:30 p.m. (8/22 and 8/23), 9 a.m. — 12:30 p.m. (8/24)
LEVEL: Intermediate
CPE CREDIT: 16
BEST PRICE: Member/nonmember: $517/$617 before 7/24/2023
14
Becoming an AICPA Peer Review Team or Review Captain: Case Study Application
This course features realistic case studies that encompass the most important elements of a system peer review, as well as several case studies pertaining to an engagement review. As a current or future team and/or review captain, you learn to successfully plan for, perform and report on both system and engagement reviews.
Who should attend
Individuals who wish to serve as peer review team captains and review captains
COURSE # 3-853W
DATE: 8/22/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 7/24/2023
Annual Update & Practice Issues for Preparation, Compilation & Review Engagements
A go-to reference for training staff and managing your preparation, compilation and review engagements, this course will enable you to be in compliance with all of the professional standards surrounding engagements performed in accordance with Statements on Standards for Accounting and Review Services (SSARSs).
Who should attend CPA firm seniors (and above) managing engagements performed in accordance with SSARSs
COURSE # 3-854W
DATE: 9/26/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Update
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 8/28/2023
2023 Governmental & Nonprofit Annual Update
Change is inevitable and at times overwhelming if you are unprepared. Ensure you are current in governmental and nonprofit accounting and auditing. This update course is designed to prepare you for the latest accounting and auditing developments affecting governments and nonprofits and gives you the tools to take away to implement the new standards.
Who should attend
Accounting and finance personnel responsible for accounting and financial reporting for governments and nonprofit entities and auditors for these entities
COURSE # 3-855W
DATE: 10/19/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Update
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 9/19/2023
15
Accounting & Auditing
Leases: Mastering the New FASB Requirements
Do you know which leases are within the scope of FASB ASC 842, Leases, and how to apply the new financial accounting, financial reporting and disclosure requirements of this new major standard? This course addresses those questions by examining the core principles of the standard, including identification, recognition, measurement, presentation and disclosure requirements.
Who should attend Accountants in public practice and industry
COURSE # 3-856W
DATE: 10/26/2023
LOCATION: Online
TIME: 8 a.m. – 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 9/26/2023
Walter Haig’s Business Financial Health Checkup
This course fills an important need for both financial managers and accountants in the practice of public accounting by offering the tools to help ensure the future success of a business. Obtain practical guidance for the effective use of benchmarking and analytical procedures.
Who should attend
Practitioners who have the responsibility of analyzing the financial condition and organizational health of closely held companies
COURSE # 3-625
DATE: 11/7/2023
LOCATION: VSCPA Learning & Innovation Center, Richmond
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 10/9/2023
COURSE # 3-713W
DATE: 10/26/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 9/26/2023
COURSE # 3-625W
DATE: 11/7/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 10/9/2023
16
Nonprofit Financial Reporting: Mastering the Unique Requirements
Do you know what makes nonprofit accounting and financial reporting different? Avoid the potholes of confusion and provide a financial picture that end users can truly understand. Through a combination of practical guidance and case studies, this course provides insight into what makes nonprofits different.
Who should attend
Professionals working with or in the nonprofit environment
COURSE # 3-859W
DATE: 11/13/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 10/16/2023
Small Business Accounting, Audit & Attest Update
Obtain a comprehensive update covering recently issued accounting, compilation and review standards, as well as other professional guidance impacting small- and medium-sized business accountants.
Who should attend
Practitioners at all levels who provide non-audit and non-attest services to small- and medium-sized businesses desiring to remain up-to-date on recent pronouncements and other standard setters’ activities and professional guidance
COURSE # 3-822W
DATE: 11/13/2023
LOCATION: Online
TIME: 8:30 a.m. — noon
LEVEL: Update
CPE CREDIT: 4
BEST PRICE: Member/nonmember: $164/$229
Examining ASC 842, Leases: More Than Meets the Eye
Implementing ASU No. 2016-02, Leases (Topic 842), is sure to have a major impact on your balance sheet and potentially on your business as well. This course is a one-stop shop for what you need to know about the now-effective changes to the lease accounting guidance. Review how to measure the lease liability and right-of-use asset that will now be recorded on the balance sheet for all leases.
Who should attend
Practicing CPAs and their staffs — both in public accounting and business and industry — controllers, accountants and other financial accounting personnel involved in financial statement preparation and review
COURSE # 3-828W
DATE: 12/12/2023
LOCATION: Online
TIME: 8:30 a.m. — noon
LEVEL: Intermediate
CPE CREDIT: 4
BEST PRICE: Member/nonmember: $284/$409 before 11/10/2023
17
Accounting & Auditing
Guide to the Topic 606 Revenue Recognition Model for All CPAs
While the effective date of Topic 606 has passed for companies, there will always be a need for a comprehensive review of the accounting related to revenue recognition, including recently issued changes to this guidance. Whether you are looking to improve your revenue recognition processes, benchmark your financial statement disclosures against your peer group, or assess the impact of changes to your revenue recognition processes due to COVID-19, this course will provide you with the information you need to apply Topic 606 in this current environment.
Who should attend
Accounting and auditing practitioners at all levels desiring to understand the FASB’s new revenue recognition guidance
COURSE # 3-829W
DATE: 12/12/2023
LOCATION: Online
TIME: 12:30 — 4 p.m.
LEVEL: Intermediate
CPE CREDIT: 4
BEST PRICE: Member/nonmember: $164/$229
Accounting & Auditing Update for Small Businesses
Get updates on the new accounting, auditing, compilation, preparation and review standards, and other professional guidance that impacts small businesses and their auditors. Materials include practical applications of the topics covered to help you understand and apply the standards to real-life scenarios.
Who should attend
CPAs who require a review of recent accounting and auditing pronouncements
COURSE # 3-864W
DATE: 12/18/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 11/20/2023
Walter Haig’s AICPA Auditing Standards Update
This course will enable practitioners to understand and apply the AICPA “clarification” auditing standards. Further, you’ll obtain guidance on how to perform an effective, efficient and profitable audit engagement that is in compliance with the standards.
Who should attend
• Practitioners in public practice who must understand and implement the clarification auditing standards, who need to be aware of common audit engagement deficiencies, and who are responsible for making audit engagements more profitable
• Inside accountants who oversee audits of their entities
COURSE # 3-682W
DATE: 12/21/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 11/21/2023
18
Free CPE
As a benefit of your VSCPA membership, you can earn up to 20+ free CPE credits over the course of the year (May 1, 2023, to April 30, 2024) You’ll have access to in person and virtual programming on innovation, technology, leadership development, professional issues updates and more Visit vscpa.com/FreeCPE to register
Virtual Leaders’ Summit: 4 CPE credits
This annual event brings together leadership experts and performance-boosting content that will help you discover innovative solutions to empower change for your organization and your personal growth . You’ll leave feeling engaged, connected and prepared to lead now and into the future
May 16
On demand
Virtual Roundtables: 2 CPE credits
These members-only roundtables allow you to learn from your peers in public accounting, corporate finance, education and more Hear a 50-minute presentation followed by breakout discussions
June 21
Sept 29
Jan . 12, 2024
Capacity Webinar Series: 1 CPE credit
VSCPA Virtual Interchange: 1 CPE credit
Each webinar covers various hot topics that range from leading and succeeding in the digital age, building inclusive workplaces, an advocacy update and more .
July 27
Oct 27
Dec 15
March 11, 2024
WOWbinars: 1 CPE credit
Our robust lineup of speakers will leave you feeling inspired to innovate in your professional role Topics range from workplace culture to artificial intelligence to cybersecurity to the cloud
July 12
Sept 15
Nov 15
Feb . 9, 2024
This new webinar series will cover hot topics from the VSCPA Recruitment & Retention Guides to help you address your capacity challenges
May 24
July 25
Sept 19
Nov 28
Mental Health Virtual Summit 3 CPE credits
To help support your mental health, wellness and fortitude, this half-day virtual event offers sessions that will help you navigate stressful situations and maintain a well-balanced life
Jan . 2024
19
++++++++++++ +++++++++ ++++++++++++
ESSENTIAL ETHICS
The best ethics courses for CPAs and business professionals
Essential Ethics powered by the VSCPA is your suite of cutting-edge 2-hour ethics courses from Virginia’s premier provider of education for accounting professionals. Brand new courses for 2023 are now available. Choose from the topics below and fulfill your Virginia Board of Accountancy ethics requirement. All courses are available on demand. Webcasts take place on the dates noted below.
NEW! Ethical Transgressions 2023: Tales of Corruption
Season two of Tales of Corruption investigates ethical decision-making models relating to cases involving insider trading, cryptocurrency investment schemes and more
May 30 | June 19 | Aug . 17 | Sept . 28
Oct 23 | Nov 21 | Dec 18 | Jan . 18, 2024
NEW! Virginia’s Regulatory Landscape for CPAs 2023: What You Need to Know
Learn to navigate the many different laws, regulations, and guidance that CPAs must understand and abide by while providing services in the Commonwealth of Virginia
May 11 | June 15 | July 26 | Sept 28
Oct . 20 | Nov 28 | Dec . 20 | Jan 19, 2024
NEW! Ethical Considerations in DEI 2023: Recruitment & Retention of Diverse Talent
Recognize the importance of diversity, equity, and inclusion (DEI) and how it relates to recruitment and retention of talent in the profession
May 19 | July 11 | Aug 7 | Sept 6
Oct 17 | Nov 30 | Dec 13 | Jan 18, 2024
NEW! Tax Ethics 2023: Recent Developments for Compliance
Get refreshed on the ethical requirements of relevant state codes and learn how to apply ethical concepts to tax practice
June 23 | Aug 15 | Sept 18
Oct 30 | Nov 13 | Dec 14 | Jan 25, 2024
vscpa.com/Ethics
PRICE: $62 FOR INDIVIDUALS
FOR GROUP PRICING AND SALES: CONTACT
VSCPA EMPLOYER OUTREACH SPECIALIST
JANIE MEDLEY AT JMEDLEY@VSCPA COM
Ethics Unplugged 2023: Technology Obligations
Today’s accountant must grapple with ethics issues when considering issues related to data security, remote work and more. Discover how to effectively navigate ethical and legal issues arising from the use of technology in accounting practices.
May 25 | Aug 29 | Sept 22 | Oct 25
Nov 14 | Dec 28 | Jan 29, 2024
Ethical Misdeeds 2023: Tales of Corruption
Season one of Tales of Corruption features “ripped from the headlines” ethics cases . Most of these cases are on the extreme end of ethical misdeeds, but there’s a lot that can be learned about “doing the right thing” from examining these cases
On demand only
NEW! 2023 AICPA Regulatory Ethics Update
Obtain an overview of recently issued and soon-to-be-effective ethics rules that CPAs in both industry and public accounting need to know to be compliant .
On demand only
Essential-Ethics.com
Online Learning
The VSCPA offers hundreds of live-streaming webinars, virtual seminars, webcast replays and on-demand courses. We produce our own online courses, and we are proud to partner with wellknown CPE vendors that also produce high-quality courses. Plus, VSCPA membership includes discounts on many online CPE courses.
Virtual events from our vendor partners
ACPEN Accounting Continuing Professional Education Network is the largest provider of streaming video webinars for continuing education for CPAs in the U.S.
AICPA Utilizing streaming audio and video, AICPA webcasts and self-study courses are a terrific way to stay informed on the critical issues affecting CPAs and senior financial executives.
CPExpress Access over 450 CPE learning courses developed by subject matter experts from the AICPA. One low annual subscription price gives you unlimited 24/7 access.
Certificate Programs These competency-based programs are designed to expand your career opportunities or give you insight into new areas of practice. Receive a digital badge upon completion to validate your experience and verify your commitment to quality.
CalCPA — CalCPA has been a leader in continuing education for decades. Their webcasts and self-study products deliver quality education and build technical knowledge — fostering excellence in individuals and the profession.
CCH / Wolters Kluwer With webinars and self-study courses, Wolters Kluwer gives you the keys to keeping up with
CPA Crossings CPA Crossings, LLC is your one-stop resource for all your online CPE. They offer over 375 unique webinars presented by 60+ experts on the topics of tax, audit, accounting, technology, ethics, personal development and more. Group, private and customized webinars are also available.
Peters Professional Education Peters Professional Education delivers high quality, relevant and engaging continuing education courses in the topic areas of accounting, insurance, finance and ethics to propel your career and help your business thrive.
Surgent McCoy — Access hundreds of top webinars, webcasts and on-demand courses during convenient daily offerings plus evening and weekend options.
Unlimited Plus Package — Enjoy 12 months of access to every Surgent CPE course in every online format — plus unlimited CPE credits. As a VSCPA member, you will receive 25% off Surgent’s retail price!
Western CPE — VSCPA is proud to partner with Western CPE to bring you premium CPE in the most convenient way possible.
FlexCast — All Western CPE online courses (1,000+ credits) are automatically upgraded with FlexCast, a Western CPE partnership exclusive. Take a multi-hour Western CPE Webcast course over multiple days and
++++++++++++ +++++++++
2023-2024 VSCPA EVENTS & CONFERENCES
23
signature ++++++++++++ Date Title Location Various dates beginning 5/15/2023 Women’s Leadership Series Online Various dates beginning 5/17/2023 VSCPA Tax Webinar Series Online 5/22/2023 – 5/23/2023 Business & Industry Conference Williamsburg 6/1/2023 – 6/2/2023 11/9/2023 – 11/10/2023 Virtual Technology Conference Online 6/9/2023 Accounting Educators’ Exchange Online 6/13/2023 ProfessionFOCUS Online 6/14/2023 Employee Benefits Virtual Conference in Partnership With FICPA Online 6/22/2023 – 6/23/2023 Health Care Virtual Conference in Partnership With FICPA Online 6/27/2023 Real Estate & Construction Mini Conference Online 7/18/2023 – 7/20/2023 Virginia Beach Retreat Virginia Beach 7/19/2023 Governmental Accounting & Auditing Virtual Conference in Partnership With NJCPA Online 8/2/2023 Cannabis Virtual Conference in Partnership With NJCPA Online Various dates beginning Aug. 16, 2023 CFO Virtual Seminar Series Online 9/20/2023 – 9/21/2023 11/16/2023 – 11/17/2023 12/11/2023 – 12/12/2023 53rd Annual Virginia Accounting & Auditing Conference Roanoke Virginia Beach Online 9/22/2023 Government Contracting Virtual Conference in Partnership With GWSCPA Online 9/26/2023 – 9/27/2023 Forensic & Valuation Services Conference Richmond & Online 10/18/2023 Industry Insights Online 10/24/2023 – 10/26/2023 11/7/2023 – 11/9/2023 12/19/2023 – 12/21/2023 Walter Haig’s Accounting & Auditing Seminars Online Richmond & Online Online 11/10/2023 12/4/2023 – 12/6/2023 1/11/2024 Don Farmer’s Tax Seminars Online Richmond & Online Online 12/7/2023 Nonprofit Virtual Conference in Partnership With NJCPA Online 12/8/2023 Women’s Leadership Forum Richmond & Online 12/14/2023 Financial Planning Virtual Conference in Partnership With FICPA Online 12/15/2023 Construction Virtual Conference in Partnership With FICPA Online vscpa.com/Conferences ++++++++++++
Management & Finance
Critical Business Risks: Identifying Your Blind Spots
Risks exist everywhere and research shows that a comprehensive risk management strategy best positions companies to be successful. This course provides a grounding in a variety of key risks which, if on your radar, will help you plan for those which might impact your business in unpredictable ways.
Who should attend CFOs, controllers, VPs of finance, risk management professionals and CPA/CGMA business advisers
COURSE # 3-107
DATE: 7/20/2022
LOCATION: Hilton Virginia Beach Oceanfront
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Update
CPE CREDIT: 8
INSTRUCTOR: Michele Kemp, CPA
BEST PRICE: Member/nonmember: $319/$444 before 6/20/2023
CFO Series: Staying Ahead in a Dynamic Economy
This course is one part of a five-part series for CFOs. Topics include: Cybersecurity for the CFO: Ransomware and beyond; Detecting internal fraud: Expect the unexpected; Mergers and acquisitions: Tips and speed bumps to avoid; Transition smoothly in business: Success and fun in your new role. Participate in this interactive, executive-level, colleague-to-colleague approach with case studies, group discussions and team exercises.
Who should attend
Financial leaders, regardless of title, who are, or aspire to be, chief financial officers — we target the discussions to people in medium-sized organizations
COURSE # 3-800W
DATE: 5/17/2023
LOCATION: Online
TIME: 8:30 a.m. — 4 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember:
$284/$409
COURSE # 3-673W
DATE: 11/15/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember:
$284/$409 before 10/16/2023
24
CFO Series: Today’s Staff Retention & Accounting
This course is one part of a five-part series for CFOs. Topics include: Staff retention: Attract and keep the best people; Accounting for equity compensation plans: Beware of the pitfalls; Inventory accounting: GAAP, software and variance recognition; Awesome business lessons from the past: Learn from the best! Participate in this interactive, executivelevel, colleague-to-colleague approach with case studies, group discussions and team exercises.
Who should attend
Financial leaders, regardless of title, who are, or aspire to be, chief financial officers — we target the discussions to people in medium-sized organizations
COURSE # 3-801W
DATE: 6/21/2023
LOCATION: Online
TIME: 8:30 a.m. — 4 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $284/$409
Examine best practices of leading-edge controllers and CFOs. Demonstrate your advanced skills that add value and contribute to the success of your organization. Learn specific skills every CFO or controller needs to be successful, and you will find that you suddenly have more power and influence than you ever thought possible.
Who should attend
Experienced financial managers, controllers and CFOs
COURSE # 3-671W
DATE: 9/22/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
INSTRUCTOR: Michele Kemp, CPA
BEST PRICE: Member/nonmember: $284/$409 before 8/23/2023
Advanced Controller & CFO Skills
COURSE # 3-100
DATE: 7/18/2023
LOCATION: Hilton Virginia Beach Oceanfront
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Advanced
CPE CREDIT: 8
INSTRUCTOR: Michele Kemp, CPA
BEST PRICE: Member/nonmember: $319/$444 before 6/19/2023
25
Management & Finance
Finance Business Partnering: Successful Business Models & Strategic Choices
This course offers finance professionals an application-based approach to finance business partnering. Not only will you acquire essential problem-solving skills, you will also learn how to leverage analytics tools and techniques to aid in decisionmaking.
Who should attend
Experienced professionals who would like more insight into developing skills required for finance business partnering in preparation for senior roles
COURSE # 3-105
DATE: 7/19/2023
LOCATION: Hilton Virginia Beach Oceanfront
TIME: 8 — 11:30 a.m
LEVEL: Intermediate
CPE CREDIT: 4
INSTRUCTOR: Michele Kemp, CPA
BEST PRICE: Member/nonmember: $199/$249
Finance Business Partnering: The Changing Finance Function & Technology Impacts
This course is intended to provide you with an introduction to finance business partnering and an appreciation of the growing importance of this role in management accounting. It builds on your current knowledge and experience to help you successfully navigate and drive value for your business during a time of disruptive, technology-led change.
Who should attend
Finance professionals of any level who would like more insight into developing skills required for finance business partnering
COURSE # 3-103
DATE: 7/19/2023
LOCATION: Hilton Virginia Beach Oceanfront
TIME: 12:30 — 4 p.m.
LEVEL: Basic
CPE CREDIT: 4
INSTRUCTOR: Michele Kemp, CPA
BEST PRICE: Member/nonmember: $199/$249
CFO Series: Skills for 2023 & Beyond
This course is one part of a five-part series for CFOs. Topics include: Diversity, equity and inclusion (DEI) done right: Lessons from change agents; Accomplishments follow failures: Success through experimentation; Getting the most when selling a business: Little details to get top value; Measure what matters: Identify the ‘right’ KPIs and metrics. Participate in this interactive, executive-level, colleague-to-colleague approach with case studies, group discussions and team exercises.
Who should attend
Financial leaders, regardless of title, who are, or aspire to be, chief financial officers — we target the discussions to people in medium-sized organizations
COURSE # 3-670W
DATE: 8/16/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $284/$409 before 7/17/2023
26
CFO Series: Big Picture Mega-Trends & Risks
This course is one part of a five-part series for CFOs. Topics include: Big picture mega-trends, big data and world we now face: Cryptocurrencies for the CFO; Explaining blockchain: Deceit and the whys behind the lies; Understanding ethics; Office politics: Navigating the minefield. Participate in this interactive, executive-level, colleague-to-colleague approach with case studies, group discussions and team exercises.
Who should attend
Financial leaders, regardless of title, who are, or aspire to be, chief financial officers — we target the discussions to people in medium-sized organizations medium-sized organizations
COURSE # 3-672W
DATE: 10/31/2023
LOCATION: Online
TIME: 8 a.m. – 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $284/$409 before 10/2/2023
CFO Series: Planning for the Long Term
This course is one part of a five-part series for CFOs. Topics include: Strategy and implementation: Foundations for success; Best practices in EVA/RCE: Metrics to gauge real performance; Innovation for continued success: Sustaining the organization; Accounting for lean and agile: Staying in step with lean operations. Participate in this interactive, executivelevel, colleague-to-colleague approach with case studies, group discussions and team exercises.
Who should attend
Financial leaders, regardless of title, who are, or aspire to be, chief financial officers — we target the discussions to people in mediumsized organizations
COURSE # 3-674W
DATE: 12/14/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $284/$409 before 11/14/2023
27
2023-2024 VSCPA DUES RATES membership
The VSCPA now offers several flexible payment options for paying your membership dues! You can now pay your VSCPA membership dues on either an annual or monthly basis.
Not a VSCPA member yet? Join online or call (800) 733-8272 For descriptions of the above dues rates, go to vscpa.com/Dues Payment covers membership through April 30, 2024
*This is the approximate rate for a 12-month period.
As a benefit of VSCPA membership, you’ll receive these great discounts:
Up to $125 off VSCPA in-person and virtual seminars
VSCPA members and members of other state CPA societies get $125 off 8-hour seminars and $50 off 4-hour seminars.
Up to $200 off select VSCPA conferences
VSCPA members and members of other state CPA societies get $125 off one-day conferences and $200 off two-day conferences.
Early registration discounts
Registrations received before the early registration deadline receive a $75 discount per 8 hours of CPE.
Multiple registration discount on seminars
Register for three or more seminars (must register at the same time for all courses), and receive $25 off each seminar. This discount is only applicable to 8-, 16- and 24-hour seminars. You can save at least $75.
Multiple registration discount on conferences
When you register four or more people from the same company at the same time for the same VSCPA conference (excluding the Accounting & Auditing Conference), take $25 off per person. You will save at least $100.
$30 AICPA member discount on designated programs
AICPA members who register for an AICPA/VSCPA-sponsored program will receive a $30 discount on the lowest applicable course fee. This discount may be used in conjunction with other VSCPA registration discounts; however, you cannot combine two 4-hour AICPA programs to earn the discount. This discount is available until the date of the course and cannot be applied retroactively.
28 Page Title
Pay in full Pay monthly* CPA fellow $359 $30 Associate (unlicensed professional) $309 $26 New CPA fellow $309 $26 Accounting educator $309 $26 Working fewer than 1,000 hours $99 $8 CPA candidate $69 $0 Student $0 $0 Firm administrator $0 $0
++++++++++++ +++++++++ ++++++++++++ +++++++++
CPE Requirements
The VSCPA is committed to providing you with up-to-date information on continuing professional education (CPE) requirements. The information below covers general CPE requirements. For more information, visit the Virginia Board of Accountancy (VBOA) website at boa.virginia.gov.
Applying for initial license
The candidate has passed CPA exam and applies for
The
* When reinstating a license, the 120 hours must be completed within the three-year period immediately prior to reinstatement including the current calendar year.
Keep Track of Your CPE Credits
Should you be selected for a CPE audit, you will be required to use the VBOA’s CPE Tracking System to submit your CPE records and documentation to the VBOA. For your convenience, the VSCPA automatically uploads all credits earned at VSCPA-sponsored events from 2009 to today to the VBOA’s CPE Tracking System (unless you opted out of this benefit).
Renewing Your License
The VBOA has begun moving to a single renewal date of June 30 each year for all CPA licensees. All licensed Virginia CPAs must renew their individual license annually. An individual CPA license expires on June 30 and an individual license may be renewed within 90 days of expiration.
29
Licensure Status Calendar Year (CY) Total hours required Minimum hours required Virginia-specific Ethics (included in total hours) Providing attest and/or compilation services (included in total hours)
licensure CY of licensure 0 hours 0 hours N/A N/A 1st CY after exam 40 hours 40 hours 2 hours N/A 2nd CY after exam 80 hours 80 hours 2 hours N/A 3rd CY (or more) after exam 120 hours 120 hours 2 hours N/A Licensed Licensee who has not been granted exemption or waiver by the VBOA Any 3-CY reporting cycle 120 hours/3 years 20 hours 2 hours 8 hours Reinstatement of License
reinstatement application Current CY 120 hours/3 years 120 hours/3 years 2 hours N/A
applicant submits
Taxation
VSCPA Tax Series Webinar Beyond
Get important tax updates from popular instructor and tax guru Art Auerbach, CPA, in the monthly tax webinar series.
Who should attend
Anyone interested in the latest tax updates
The following details apply to all webinars:
LOCATION: Online
TIME: 9 — 10:45 a.m.
LEVEL: Update
CPE CREDIT: 2
BEST PRICE: Member/nonmember: $49/$59
The Best Federal Tax Update Course by Surgent
In this continually revised course, tax advisors will be fully updated on recently enacted legislation and IRS guidance, as well as major trends on the horizon with a view toward planning considerations.
Who should attend
Accounting and finance professionals who need to know the latest tax law changes in all areas of practice, whether newly licensed or a seasoned professional; enrolled agents
COURSE # 3-817W
DATE: 6/5/2023
LOCATION: Online
TIME: 8:30 a.m. — 4 p.m.
LEVEL: Update
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $284/$409 before 5/8/2023
Estate & Life Planning Issues for the Middle-Income Client
This course is a must-attend for all accounting and financial professionals who work with middle-income clients and are looking for ways to provide additional quality services.
Who should attend
Accounting and financial professionals who advise clients on estate tax planning; enrolled agents
COURSE # 3-803W
DATE: 6/6/2023
LOCATION: Online
TIME: 8:30 a.m. — 4 p.m.
LEVEL: Basic
CPE CREDIT: 8
BEST PRICE: Member/nonmember:
$284/$409 before 5/8/2023
30
Date Course # 5/17/2023 1-120 6/15/2023 1-121 7/13/2023 1-122 8/17/2023 1-123 9/14/2023 1-124 10/19/2023 1-125 12/7/2023 1-126 1/18/2024 1-127 2/15/2024 1-128
Succession Planning for the Small Business Owner: Finding the Exit Ramp
The life cycle of the small business can be summed up in three segments: 1) starting the business; 2) operating the business; and 3) getting out of the business. This course focuses on getting out of the business. Review exit strategies related to third-party sales and succession planning within a family.
Who should attend
Practitioners with small business clients who will eventually sell their businesses to third parties or family members and need advice regarding exiting the business
COURSE # 3-802W
DATE: 6/7/2023
LOCATION: Online
TIME: 12:30 — 4 p.m.
LEVEL: Intermediate
CPE CREDIT: 4
BEST PRICE: Member/nonmember: $164/$229
This Year’s Top Tax & Financial Planning Ideas
With tax rates for individuals, estates and trusts changing, tax planning takes on more importance. Explore practical tax-planning ideas that practitioners can use to assist clients with their needs.
Who should attend
All accounting and finance professionals, especially those who want to provide the best up-to-the-minute tax advice; enrolled agents
COURSE # 3-806W
DATE: 6/19/2023
LOCATION: Online
TIME: 8:30 a.m. — noon
LEVEL: Intermediate
CPE CREDIT: 4
BEST PRICE: Member/nonmember: $164/$229
COURSE # 3-823W
DATE: 11/16/2023
LOCATION: Online
TIME: 8:30 a.m. — noon
LEVEL: Intermediate
CPE CREDIT: 4
BEST PRICE: Member/nonmember: $164/$229
31
Taxation
Securing a Comfortable Retirement in the Age of Spending
This course gives CPAs knowledge to help their clients plan for retirement by evaluating how much retirement income they will require and planning for how to reach their retirement goals.
Who should attend
CPAs looking to advise clients on retirement planning, and CPAs looking for effective strategies for their own retirement; enrolled agents
COURSE # 3-805W
DATE: 6/20/2023
LOCATION: Online
TIME: 8:30 a.m. — 4 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $284/$409 before 5/22/2023
The Best Individual Income Tax Update Course by Surgent
Focus on individual taxation and discuss the planning opportunities practitioners need to understand to help clients respond effectively. You will come away with up-to-date knowledge to educate your individual tax clients and implement tax-saving ideas that will serve their ever-evolving needs.
Who should attend
All tax practitioners, both those working in public accounting as well as those in private industry, who need the latest information on tax changes affecting their individual clients; enrolled agents
COURSE # 3-810W
DATE: 6/23/2023
LOCATION: Online
TIME: 8:30 a.m. — 4 p.m.
LEVEL: Update
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $284/$409 before 5/24/2023
COURSE # 3-826W
DATE: 12/5/2023
LOCATION: Online
TIME: 8:30 a.m. — 4 p.m.
LEVEL: Update
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $284/$409 before 11/6/2023
32
Clients who are beneficiaries of a trust or estate often turn to their financial advisors to understand the administrative process and its effect on their interests. This course enables the accountant to cut through the jargon to understand the legal concepts, communicate a real-world explanation to clients, and serve, in some instances, as an advisor to them.
Who should attend
Accounting and financial professionals who wish to assist in settlement of an estate, regardless of size; enrolled agents
How to Settle a Client’s Estate
COURSE # 3-814W
DATE: 6/27/2023
LOCATION: Online
TIME: 8:30 a.m. — 4 p.m.
LEVEL: Basic
CPE CREDIT: 8
BEST PRICE: Member/nonmember:
$284/$409 before 5/29/2023
Social Security & Medicare: Planning for You & Your Clients
Social Security seems poised for changes in benefits and eligibility age. Financial and tax planners can expect increased demand for strategies that dovetail Social Security with other retirement and estate planning objectives. This course provides tax and financial planning professionals with both the background information on the Social Security system and the strategies clients will need in dealing with Social Security and the myriad other related retirement planning issues.
Who should attend
Practitioners who have clients contemplating receipt of Social Security; enrolled agents
COURSE # 3-101
DATE: 7/18/2023
LOCATION: Hilton Virginia Beach Oceanfront
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Basic
CPE CREDIT: 8
INSTRUCTOR: Susan Smith, CPA
BEST PRICE: Member/nonmember:
$319/$444 before 6/19/2023
Surgent’s Individual & Financial Planning Tax Camp
This course aims to arm tax planners with planning strategies and ideas that all clients, but in particular, wealthy clients, middleincome clients and closely held business owners need to consider to take advantage of present opportunities and plan for future tax advantages.
Who should attend
Those involved in tax planning for individuals, including those who may be partners or shareholders; enrolled agents
COURSE # 3-109
DATE: 7/19/2023
LOCATION: Hilton Virginia Beach Oceanfront
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
INSTRUCTOR: Susan Smith, CPA
BEST PRICE: Member/nonmember:
$319/$444 before 6/19/2023
33
Taxation
Surgent’s Annual Tax Planning Guide for S Corporations, Partnerships & LLCs
As long as LLCs, partnerships and S corporations form the backbone of many CPAs’ practices, in-depth knowledge of all tax aspects of these entities will be essential. Focus on planning issues in creating, operating and liquidating S corporations, partnerships and LLCs.
Who should attend
CPAs in public accounting and industry who want to learn planning strategies relevant to S corporations, partnerships and LLCs; enrolled agents
COURSE # 3-104
DATE: 7/20/2023
LOCATION: Hilton Virginia Beach Oceanfront
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
INSTRUCTOR: Susan Smith, CPA
BEST PRICE: Member/nonmember: $319/$444 before 6/20/2023
COURSE # 3-815W
DATE: 10/27/2023
LOCATION: Online
TIME: 8:30 a.m. — 4 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
INSTRUCTOR: Michael Reilly, CPA
BEST PRICE: Member/nonmember: $284/$409 before 9/27/2023
Social Security & Medicare: Maximizing Retirement Benefits
Our Social Security system provides retirement, disability and survivor benefits to millions of Americans. The long-term future of Social Security and Medicare is uncertain, triggering concerns for many workers who are now paying into the system. Attend this course to learn about FICA, the Medicare tax and more. Explore real-world situations and use the tools provided to advise your clients to make optimal decisions when it comes to Social Security and Medicare.
Who should attend
CPAs, professional accountants and financial advisors; enrolled agents
COURSE # 3-857W
DATE: 11/2/2023
LOCATION: Online
TIME: 8 — 11:30 a.m.
LEVEL: Intermediate
CPE CREDIT: 4
BEST PRICE: Member/nonmember: $199/$249
34
Form 990: Best Practices for Accurate Preparation
In basic terms, Form 990 is the annual federal return that is required to be filed by all types of exempt organizations. Participants will gain an understanding of the tax and practical points essential to completion of the Form 990 which has a 12page core form and 16 schedules.
Who should attend CPAs, attorneys and nonprofit managers; enrolled agents
COURSE # 3-858W
DATE: 11/6/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Basic
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 10/9/2023
Deepen your understanding of the complex considerations and strategies that individuals must navigate in acquiring, holding, managing, constructing and disposing of real estate. You will leave the course able to navigate critical issues associated with the relevant returns and plan strategically for your company or clients. Discuss in detail the impact the Tax Cuts and Jobs Act continues to have on the real estate industry, as well as the impact of COVID-19.
Who should attend
Accounting and financial professionals who advise clients or their company on issues related to the acquisition, holding, management and disposition of real estate; enrolled agents
Real Estate Tax Boot Camp
COURSE # 3-816W
DATE: 11/7/2023
LOCATION: Online
TIME: 8:30 a.m. — 4 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $284/$409 before 10/9/2023
Critical Issues Involving Taxation of Construction Contractors
Many consider taxation of construction contractors to be the most complex area of the Internal Revenue Code. Probably no other industry has as many elections and considerations that need to be made in order to reduce or defer amounts owed to the Internal Revenue Service. Also discuss the impact of COVID-19 on construction taxation.
Who should attend
CPAs who either work for or represent construction contractors who are looking for ways to reduce taxable income
COURSE # 3-821W
DATE: 11/10/2023
LOCATION: Online
TIME: 8:30 a.m. — noon.
LEVEL: Update
CPE CREDIT: 4
BEST PRICE: Member/nonmember: $164/$229
35
Taxation
Don Farmer’s 2023 Federal Tax Update
Review current year developments and planning ideas affecting individual, corporate and business income taxation using a combination of humor and examples. We will emphasize all major new tax legislation as well as other significant tax developments that affect 2023 tax return preparation and 2023 tax planning for individuals, corporations and non-corporate businesses.
Who should attend
Individuals having one or more tax seasons and a general understanding of individual, corporate and business income taxation who are involved in the preparation and/or review of individual, corporate and business income tax returns or who provide tax planning advice to individuals and businesses; enrolled agents
COURSE # 3-201W
DATE: 11/10/2023
LOCATION: Online
TIME: 8 a.m. — 4 p.m.
LEVEL: Update
CPE CREDIT: 8
INSTRUCTOR: William Harden, CPA
BEST PRICE: Member/nonmember: $275/$400 before 10/11/2023
COURSE # 3-200W
DATE: 1/11/2024
LOCATION: Online
TIME: 8 a.m. — 4 p.m.
LEVEL: Update
CPE CREDIT: 8
INSTRUCTOR: David Peters, CPA
BEST PRICE: Member/nonmember: $275/$400 before 12/12/2023
COURSE # 3-204
COURSE # 3-204W
DATE: 12/4/2023
LOCATION: Online
TIME: 8 a.m. — 4 p.m.
LEVEL: Update
CPE CREDIT: 8
INSTRUCTOR: Don Farmer, CPA
BEST PRICE: Member/nonmember: $275/$400 before 11/6/2023
DATE: 12/4/2023
LOCATION: VSCPA Learning & Innovation Center, Richmond
TIME: 8 a.m. — 4 p.m.
LEVEL: Update
CPE CREDIT: 8
INSTRUCTOR: Don Farmer, CPA
BEST PRICE: Member/nonmember: $275/$400 before 11/6/2023
36
Do you find real estate-related topics such as passive activity limitations, like kind exchanges, involuntary conversions and Section 1237 complicated? Learn about these common problem areas so you can avoid mistakes related to these provisions and ensure your clients receive the most current tax planning and saving strategies for their tax plans.
Who should attend
Experienced accountants and private industry managers; enrolled agents
Real Estate Taxation
COURSE # 3-860W
DATE: 11/29/2023
LOCATION: Online
TIME: 8 — 11:30 a.m.
LEVEL: Intermediate
CPE CREDIT: 4
BEST PRICE: Member/nonmember: $199/$249
Tax Planning for Small Businesses
This course identifies tax planning strategies for small business clients throughout the different life cycles of the business. Through a case-study approach, explore opportunities for businesses and discover how tax practitioners can continue to add value for their clients. Discussions include traditional and new planning opportunities as a result of the latest tax legislation and IRS guidance.
Who should attend
CPAs looking for innovative tax planning and savings techniques to solve client problems; enrolled agents
COURSE # 3-861W
DATE: 11/30/2023
LOCATION: Online
TIME: 8 — 11:30 a.m.
LEVEL: Intermediate
CPE CREDIT: 4
BEST PRICE: Member/nonmember: $199/$249
The Best S Corporation, Limited Liability & Partnership Update
Practitioners need to keep abreast of tax changes affecting passthrough entities used by their business clients and employers. Learn invaluable strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs and LLPs.
Who should attend
All tax practitioners, both those working in public accounting as well as those in private industry, who need the latest information on tax changes affecting their business clients or employers; enrolled agents
Course by Surgent
COURSE # 3-825W
DATE: 12/4/2023
LOCATION: Online
TIME: 8:30 a.m. — 4 p.m.
LEVEL: Update
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $284/$409 before 11/6/2023
37
Taxation
Don Farmer’s 2023 Individual Income Tax Workshop
Review current year developments, recurring problems and planning ideas. Using a combination of humor and examples, focus on tax developments that affect 2023 individual income tax planning and return preparation.
Who should attend
Individuals who prepare individual income tax returns or who engage in individual income tax planning; enrolled agents
COURSE # 3-202
DATE: 12/5/2023
LOCATION: VSCPA Learning & Innovation Center, Richmond
TIME: 8 a.m. — 4 p.m.
LEVEL: Update
CPE CREDIT: 8
INSTRUCTOR: David Peters, CPA
BEST PRICE: Member/nonmember:
$275/$400 before 11/6/2023
Multistate Income Tax
You can conquer the theoretical conundrums and compliance issues caused by the question of whether or not a business has nexus in a particular jurisdiction. Rapidly develop a working knowledge of both multistate tax compliance and related planning opportunities. With the rate of change, you can’t afford to be out-of-date with your knowledge of this critical tax area.
Who should attend
• Experienced tax professionals and accountants
• Private industry accounting and finance managers
COURSE # 3-202W
DATE: 12/5/2023
LOCATION: Online
TIME: 8 a.m. — 4 p.m.
LEVEL: Update
CPE CREDIT: 8
INSTRUCTOR: David Peters, CPA
BEST PRICE: Member/nonmember: $275/$400 before 11/6/2023
COURSE # 3-862W
DATE: 12/14/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 11/14/2023
38
Don Farmer’s 2023 Corporate/Business Income Tax Workshop
Using a combination of humor and examples, focus on tax developments that affect 2023 income tax return preparation and 2022 income tax planning for businesses.
Who should attend
Individuals who prepare income tax returns for businesses or who engage in income tax planning for businesses; enrolled agents
COURSE # 3-203
DATE: 12/6/2023
LOCATION: VSCPA Learning & Innovation Center, Richmond
TIME: 8 a.m. — 4 p.m.
LEVEL: Update
CPE CREDIT: 8
INSTRUCTOR: David Peters, CPA
BEST PRICE: Member/nonmember: $275/$400 before 11/6/2023
With the largest overhaul of the federal income tax code in 30 years and the repeal of the physical presence nexus standards for sales tax in the Wayfair case, the states are working fast and furious to overhaul their tax laws. This fast-paced class covers developing topics in state taxation ranging from individuals to pass-through entities to corporate taxpayers. Focus on issues of small- and middle-market companies and obtain guidance for minimizing tax liability and negotiating the treacherous waters of compliance.
Who should attend
Accountants who want an update on current multistate tax issues to minimize clients’ potential state and local tax liability
COURSE # 3-203W
DATE: 12/6/2023
LOCATION: Online
TIME: 8 a.m. — 4 p.m.
LEVEL: Update
CPE CREDIT: 8
INSTRUCTOR: David Peters, CPA
BEST PRICE: Member/nonmember: $275/$400 before 11/6/2023
Multistate Tax Update
COURSE # 3-827W
DATE: 12/8/2023
LOCATION: Online
TIME: 8:30 a.m. — 4 p.m.
LEVEL: Update
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $284/$409 before 11/8/2023
39
Taxation
AICPA’s Annual Federal Tax Update
This comprehensive course covers all legislative, judicial and IRS developments of the past year with a focus on implementation and compliance. Discover how to effectively and confidently complete tax planning and compliance engagements.
Who should attend
• Public accounting senior associates, managers and partners
• Tax professionals in company finance or tax departments
• Enrolled agents
COURSE # 3-863W
DATE: 12/15/2023
LOCATION: Online
TIME: 8 a.m. — 3:30 p.m.
LEVEL: Update
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $274/$399 before 11/15/2023
Maximizing Your Social Security Benefits
Financial and tax planners can expect increased demand for strategies that dovetail Social Security with other retirement and estate planning objectives. This course provides tax and financial planning professionals with both the background information on the Social Security system and the strategies clients will need in dealing with Social Security and the myriad other related retirement planning issues.
Who should attend
Practitioners who have clients contemplating receipt of Social Security; enrolled agents
COURSE # 3-807W
DATE: 6/19/2023
LOCATION: Online
TIME: 12:30 — 4 p.m.
LEVEL: Basic
CPE CREDIT: 4
BEST PRICE: Member/nonmember: $164/$229
COURSE # 3-832W
DATE: 12/13/2023
LOCATION: Online
TIME: 8:30 a.m. — noon
LEVEL: Basic
CPE CREDIT: 4
BEST PRICE: Member/nonmember: $164/$229
40
Form 1040 Return Review Boot Camp for New & Experienced Reviewers
This course aims to arm tax planners with strategies and ideas that wealthy clients, middle-income clients and closely held business owners need to consider in order to take advantage of present opportunities and plan for future tax advantages. Learn strategies that can really have an impact on clients’ lives, while also bringing value to you and your firm.
Who should attend
Anyone involved in tax planning for individuals who needs to go beyond basic tax and financial planning techniques; enrolled agents
COURSE # 3-833W
DATE: 1/12/2024
LOCATION: Online
TIME: 8:30 a.m. — 4 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember:
$284/$409 before 12/13/2023
Surgent’s Federal Tax Camp
Get updated on the most important legislative and regulatory developments of the season as well as major trends and changes in tax law, with a view toward planning considerations.
Who should attend
CPAs who need to know the latest tax law changes in all areas of practice, whether newly licensed or a seasoned professional; enrolled agents; enrolled agents
COURSE # 3-824W
DATE: 11/21/2023
LOCATION: Online
TIME: 8:30 a.m. — 4 p.m.
LEVEL: Update
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $284/$409 before 10/23/2023
The Complete Trust Workshop
The purpose of this course is to explore the many beneficial issues of trusts, an essential element in estate planning. This course gives insights and practical pointers concerning trusts of every shape and size after tax reform. Clients will be eager to review their estate plans in light of recent and proposed legislation.
Who should attend
Accounting and financial professionals who wish to have a complete understanding of the various uses of trusts; enrolled agents
COURSE # 3-831W
DATE: 12/15/2023
LOCATION: Online
TIME: 8:30 a.m. — 4 p.m.
LEVEL: Intermediate
CPE CREDIT: 8
BEST PRICE: Member/nonmember: $284/$409 before 11/15/2023
41
CPE CATALOG 2023 +++ +++ +++ VSCPA.com/CPE VSCPA .com/CPE VSCPA.com/CPE
