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.


Health Care Industry Conference – Day 2

Length: 7 Hrs

With President Barack Obama retaining office for a second term, the most significant overhaul of the U.S. health care system in over 40 years is set to move forward. The Patient Protection and Affordable Care Act (PPACA) will expand the business of health care providers while increasing cost risk.


Day 2 - Friday, April 26, 2013

8:00am-9:40am - The Future Value of Managing Populations, Employers, Employees and Risk (Credits: 2.0 TB)
Douglas M. Baer, President / Brooks Health System, Jacksonville, FL
John A. Benz, Senior VP & Chief Strategic Officer / Memorial Healthcare System, Hollywood, FL
Hymin Zucker, MD, Chief Medical Officer / Metropolitan Health Networks, Inc., Wellington, FL
Christopher Stanley, MBA, MD, VP of Care Management / Catholic Health Initiatives, Englewood, CO
Provider organizations will have many opportunities to control and manage the risks they face-or decide to pursue-during the transition to a value-based healthcare system. Learn key strategies for managing risk and building other key organizational capabilities for value.

10:00am-10:50am - M&A Trends in the Not for Profit Hospital Setting (Credits: 1.0 AA)
Hector Calzada, Managing Director / Deloitte & Touche LLP, Atlanta, GA
William B. Eck, Shareholder / Greenberg Traurig, LLP, Washington, DC
The session will cover both the legal and strategic trends including business valuation and proper transaction accounting along with examples of consolidations within the Not for Profit provider sector.

10:55am-11:45am - Red Flags and Adding Value in Health Care M&A (Credits: 1.0 AA)
Paul Siebrasse, ASA, Principal / McGladrey & Pullen, LLP, Minneapolis, MN
Matt Wolf, Senior Associate / McGladrey & Pullen, LLP, Minneapolis, MN
David C. Peck, Shareholder / Greenberg Traurig LLP, Ft Lauderdale, FL
This presentation will describe recurring issues in Health Care M&A that can complicate purchase accounting or even sour deals, unless they’re identified early.  In most cases, these issued are simple to deal with at the onset of the deal, such as properly identifying any acquired intangible assets or if a cash-to-accrual conversion must occur, but if left to fester such issues will create problems for everyone involved, including the external auditors.  Attendees will gain a better understanding of these issues, such that they can ensure proper accounting treatment, better serve their clients throughout the deal process and beyond.  The AICPA pronouncements dealing with financial statement presentation will be a significant part of this presentation.

11:45am-1:00pm – Lunch Break 

1:00pm-1:50pm - FASB Update: Focus on Leases and NFP Projects (Credits: 1.0 AA)
Ronald J. Bossio, CPA, Senior Project Manager / Financial Accounting Standards Board, Norwalk, CT
This session will provide updates on FASB's (a) revised proposals on accounting for leases, (b) project on financial statements for nonprofit entities and (c) research project on other financial communications (MD&A) used by nonprofit entities. Ron will also take participants' questions on other FASB projects and activities of the Emerging Issues Task Force, Not-for-Profit Advisory Committee, and Private Company Council.

2:05pm-3:45pm - Accounting and Auditing Update (Credits: 2.0 AA)
Lynda M. Dennis, CGFM, CPA, PhD, Lecturer & Discussion Leader / University of Central Florida School of Accounting, Orlando, FL
The session covers the latest updates on industry-related topics in accounting and auditing and focuses on those of special relevance to health care entities and their auditors. Topics to be discussed include the Clarified Audit Standards, latest pronouncements of the FASB, and emerging accounting and auditing issues affecting the Health Care industry.


CPE Credits: 7

Original Recording Date: 4/26/13

Learning Objectives: *The 2013 FICPA Health Care Industry Conference will inform CPAs and public practitioners about the foreseeable future of health care in the United States. Attendees will learn how to best adapt their clients to changes in legislation while learning the latest standards for these entities.

Field of Study 1: Accounting & Auditing (5 hours)

Field of Study 2: Technical Business (2 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: CPAs in health care, or CPAs with health care clients

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:

Florida Institute of CPAs


  • John A. Benz
  • William B. Eck
  • David C. Peck
  • Christopher Stanley, MBA, MD
  • Hector Calzada
  • Hymin Zucker, MD
  • Ronald J. Bossio, CPA
    • Ron Bossio, CPA, is a Senior Project Manager on the technical staff of the FASB.† He currently serves as a member of FASBís nonpublic entity team and works closely with and supports the activities of the Not-for Profit Advisory Committee. During his nearly 30 years with FASB, Ron has led and consulted on many the Boardís projects, including those addressing accounting and financial reporting matters for not-for-profit organizations.† Previously, Ron was a Senior Manager with KPMG where he served a diverse group of nonprofit organizations.†
  • Lynda M. Dennis, CGFM, CPA, PhD
  • Douglas M. Baer
  • Matt Wolf
  • Paul Siebrasse, ASA

Course Materials

  • Day Two presentations
  • 2013 Health Care Industry Conference EZMaterials2
  • Important CPE Credit Information_2012
  • Calzada Hector
  • Lynda M. Dennis

* 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.