Welcome to the Online Continuing Professional Education for Certified Public Accountants
offered through Santa Clara University, in conjunction with the Accounting CPE Network.

What's the ACPEN Difference?

The ACPEN Difference

The Accounting Continuing Professional Education Network (ACPEN) is a joint project of state CPA Societies and other affilliated organizations who have a common goal: improving the quality and accessibility of distance learning opportunities available to their members.

Others' Technology

Webinar technology has, for some time, been a common offering of many participating ACPEN associations. Combining powerpoint slides delivered via the internet with audio of the instructor, either by telephone or internet, the webinar format allows for the delivery of educational content in a convenient, but visually limited fashion.

ACPEN's Technology

The ACPEN network is founded on the use of streaming video content over the internet that provides the participant with live, full motion video of the presenter, high quality audio, along with coordinated powerpoint slides. The ACPEN platform, provided by Business Professionals' Network and its technology partner, BizVision, also allows the end user to fully participate in the webcast by downloading written materials, emailing questions to presenters in real time, making notes in the viewer "notes" area, and emailing those notes to themselves for later use.

ACPEN's Production Values

ACPEN programming features enhanced production values and formats appropriate to the video medium. Presenters interact with each other as well as you, the ACPEN participant. This delivers an educational experience that is engaging, interesting, as well as professionally rewarding.

It is this unique combination of valuable information delivered using interactive live, video and audio internet technology that define The ACPEN Difference.



The Accounting Continuing Professional Education Network (ACPEN) CPE network, sponsored by State CPA Societies in many states, is dedicated to bringing, highly relevant, interactive, world-class CPE to every CPA in the most convenient and economical ways possible. Founded by four state societies in 1997, ACPEN is now a consortium of nearly 40 state societies.

Since 1998, ACPEN has been owned and managed by Business Professionals' Network, a firm that is responsible for the development of CPE content, management of the network, and that ensures that the satellite and internet technology is and stays at the cutting edge, for the benefit of state societies and their member CPAs. More information about ACPEN course offerings can be found below.

Since 1997, ACPEN programs have covered all of the most important subjects for accounting, tax and financial professionals. This year, you can join the thousands of CPAs across the country who have a reserved seat to one of the most fascinating ways to earn CPE credits available anywhere! In addition to CPE content developed by BPN, increasingly, state societies are taking advantage of webcast technology, adding their content and speakers to the ACPEN offerings.

More information about ACPEN CPE products and technology, can be found in the ACPEN Products section.


Accounting Scams and Scandals: 2013 "Red Flags" Update

Length: 2 Hours

As our profession, and society, is continually being rocked by accounting scams and scandals, we need to be informed and alert. This popular webcast takes a direct and in-depth look at four recent court cases involving accusations that accountants missed or overlooked obvious "red flags." Questions about due diligence, professional competence, planning and supervision, and the gathering of sufficient data inevitably arise in these situations. This webcast examines recent "real life" cases and controversies that have highlighted three overlapping domains: accountants' due diligence, accounting ethics, and accountants' professional liability.

Major Topics:

            •    Four recent "real life" accounting scandals involving missed "red flags" are studied from the ground up. Emphasis is on those recent cases that have been resolved to some extent, so that participants are considering facts and not merely rumors or allegations.

            •    The analysis and discussion of each case emphasizes both the accounting and professional ethics aspects.

            •    Course materials - provided online - include court opinions and other pertinent resources pertaining to both the accounting and the ethical issues. The links to the online "handouts" that will be discussed during the webcast are available a few days ahead of time at www.spaldingcpe.com.

CPE Credits: 2

Original Recording Date: 3/7/2013

Learning Objectives: *Join with other colleagues in an in-depth look at recent accounting cases and controversies. Identify the key accounting and ethical issues involved, and observe the interaction between human nature, on the one hand, and accounting and ethical principles, on the other.

Field of Study 1: Accounting & Auditing (1 hours)

Field of Study 2: Ethics (1 hours)

Program Level (Basic, Update, Intermediate, Advanced, Overview): Update

Prerequisites: None

Advanced Preparation: None

Instructional Delivery Method: Group Internet Based

Course Registration Requirements: Online Registration

Designed For: Professional accountants whose tasks include

Refund/Cancellation Policy: Please contact the ACPEN help desk - 1-800-747-1719 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.

Complaint Resolution Policy: Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).

Official Registry Statement: Business Professionals' Network, Inc. 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 addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org

Produced By:

Michigan Association of CPAs


  • Albert D. Spalding, JD, CPA/CFF
    • Albert Spalding is an attorney-CPA, and holds the Certified in Financial Forensics (CFF) designation from the AICPA.  Professor Spalding serves on the faculty of the Department of Accounting at the Wayne State University School of Business Administration, where he teaches business law, tax, forensic and fiduciary accounting, and professional ethics in the MS in Accounting and MS in Taxation programs. Bert Spalding has also served on the legal staff of the IRS National Office in Washington, D.C. He holds graduate degrees in accounting, law, psychology and philosophy, and has authored several books and many journal articles on accounting, tax, legal and ethics-related topics. His SpaldingCPE seminars and webinars on accounting, tax, and professional ethics are widely received around the State of Michigan as well as nationally.

Course Materials

  • Important CPE Credit Information_2012
  • SpaldingCPE - ASSL Red Flgs 2013 Handout

* Please be advised that this is not a
Santa Clara University website, but is a website developed and hosted by ACPEN, in conjunction with Santa Clara University.