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DTSTART;TZID=America/New_York:20251014T100000
DTEND;TZID=America/New_York:20251014T110000
DTSTAMP:20260608T011334
CREATED:20250913T131109Z
LAST-MODIFIED:20250913T131115Z
UID:10009813-1760436000-1760439600@www.freelivecpe.com
SUMMARY:Tuesdays at Ten: Integrating AI Governance Into Normal Operations
DESCRIPTION:The rise of artificial intelligence (AI) has introduced new risks that organizations must effectively manage. To harness the power of AI while reducing potential risks\, organizations should establish strong governance\, promote transparency\, and foster a culture of continual learning. This webinar will explore AI’s evolving landscape\, focusing on how to integrate AI governance with existing operational processes. We’ll discuss ethical concerns\, regulatory implications\, and the operational risks that effective governance can address\, as well as AI risk mitigation strategies within current processes. Join us as we define AI governance and outline an in-depth approach to integrating AI governance within your organization. \n\n\n\nLearning Objectives\n\n\n\nUpon completion of this program\, participants will be able to: \n\n\n\n\nRecognize the evolution of generative AI across all industries.\n\n\n\nExplain how to position your organization as an innovator of AI technology\, utilizing current processes.\n\n\n\nDescribe key considerations for integrating your AI governance strategy into everyday operations.\n\n\n\n\nCPE Information\n\n\n\n1.00 CPE Credit (pending approval)\n\n\n\nOne CPE credit (pending approval) in the Specialized Knowledge field of study may be awarded upon verification of participant attendance during live broadcast. \n\n\n\nIf you have concerns or would like information regarding program cancellation policies or CPE credit\, contact us at cpecompliance@us.forvismazars.com.
URL:https://www.freelivecpe.com/event/tuesdays-at-ten-integrating-ai-governance-into-normal-operations/
LOCATION:Free Live CPE Webinars\, New York\, NY\, 10001\, United States
CATEGORIES:Specialized Knowledge
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END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/New_York:20251014T100000
DTEND;TZID=America/New_York:20251014T110000
DTSTAMP:20260608T011334
CREATED:20250921T220646Z
LAST-MODIFIED:20250921T220652Z
UID:10009883-1760436000-1760439600@www.freelivecpe.com
SUMMARY:Leveraging AI for Efficiency within Government Accounting
DESCRIPTION:Gain valuable insights into the ways artificial intelligence is reshaping accounting for the government sector in this comprehensive session. Join us as we explore practical applications of AI and discuss emerging trends\, real-world case studies\, and offer resources to help your organization leverage AI tools for greater efficiency\, accuracy\, and strategic decision-making. \n\n\n\nPresenter\n\n\n\nRob Drover\, Managing Director\, CBIZ Technology
URL:https://www.freelivecpe.com/event/leveraging-ai-for-efficiency-within-government-accounting/
LOCATION:Free Live CPE Webinars\, New York\, NY\, 10001\, United States
CATEGORIES:Taxes
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END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/New_York:20251014T110000
DTEND;TZID=America/New_York:20251014T143000
DTSTAMP:20260608T011334
CREATED:20250913T131504Z
LAST-MODIFIED:20250913T131510Z
UID:10009815-1760439600-1760452200@www.freelivecpe.com
SUMMARY:2025 Cybersecurity Virtual Symposium
DESCRIPTION:Join Forvis Mazars for a two-day symposium during National Cybersecurity Awareness Month\, where industry leaders and professionals will tackle cybersecurity challenges and trends of 2025. Topics will include cyberthreats to be aware of\, privacy and artificial intelligence (AI) compliance\, AI governance\, third-party risk management (TPRM)\, Cybersecurity Maturity Model Certification (CMMC) insights from Certified Third-Party Assessor Organization (C3PAO)\, regulatory pressures\, NIST IT assessments\, and more. Sign up for one or all seven sessions of this information-packed event that will offer an in-depth view of the evolving cyber landscape. \n\n\n\nSessions Include:\n\n\n\n\nThink Like a Hacker: Cybercrime Tactics – 11 a.m.–12 p.m. ET\, Tuesday\, October 14\n\n\n\nWhat Cybersecurity Leaders Need to Consider for Privacy & AI Compliance in 2025 – 12:15–1:15 p.m. ET\, Tuesday\, October 14\n\n\n\nAI Governance and Agentification: From Framework to Fieldwork – 1:30–2:30 p.m. ET\, Tuesday\, October 14\n\n\n\nRight-Sizing NIST IT Assessments: Better Scoping\, Focused Effort – 11 a.m.–12 p.m. ET\, Wednesday\, October 15\n\n\n\nTPRM Considerations and Best-Practices – 11 a.m.–12 p.m. ET\, Wednesday\, October 15\n\n\n\nCMMC Preparations from a C3PAO: What to do NOW – 12:30–1:30 p.m. ET\, Wednesday\, October 15\n\n\n\nDefense in Depth: Financial Services Regulatory Pressures – 12:30–1:30 p.m. ET\, Wednesday\, October 15\n\n\n\n\nLearning Objectives\n\n\n\nUpon completion of this program\, participants will be able to: \n\n\n\nDemonstrate the ability to assess and mitigate risk during various stages of the AI life cycle\, from ideation to implementation. \n\n\n\nIdentify common cybercrime tactics\, how breaches occur\, and proactive strategies to anticipate\, detect\, and defend against cyberthreats. \n\n\n\nEvaluate organizational readiness for AI governance and assess opportunities for agentification to enhance operational efficiency. \n\n\n\nApply best practices for TPRM. \n\n\n\nRecognize risk-based methodologies to scope NIST-based IT audits and streamline compliance efforts. \n\n\n\nPrepare for CMMC compliance by interpreting regulations\, assessing their applicability\, and identifying steps to meet requirements. \n\n\n\nDescribe a defense-in-depth cybersecurity strategy\, incorporating layered security controls and addressing regulatory requirements. \n\n\n\nUse innovative approaches that align privacy and AI governance with organizational goals while fostering cross-functional collaboration. \n\n\n\nCPE Information\n\n\n\n7.00 CPE Credit (pending approval)\n\n\n\nUp to 7 credits (pending approval) in the Information Technology field of study may be awarded upon verification of participant attendance\, during live broadcast. \n\n\n\nIf you have concerns or would like information regarding program cancellation policies or CPE credit\, contact us at cpecompliance@us.forvismazars.com.
URL:https://www.freelivecpe.com/event/2025-cybersecurity-virtual-symposium/2025-10-14/
LOCATION:Free Live CPE Webinars\, New York\, NY\, 10001\, United States
CATEGORIES:Information Technology
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END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/New_York:20251014T120000
DTEND;TZID=America/New_York:20251014T130000
DTSTAMP:20260608T011334
CREATED:20250913T132843Z
LAST-MODIFIED:20250913T132849Z
UID:10009821-1760443200-1760446800@www.freelivecpe.com
SUMMARY:Q3 2025 Quarterly Technical Update - Rebroadcast 3
DESCRIPTION:The Quarterly Technical Update webcast series continues our tradition of lending a helping hand to financial management\, board directors and audit committees to stay on top of today’s hot topics and developments.   \n\n\n\nSpecifically\, the program will discuss developments that occurred during the third quarter of 2025 with respect to various topics in accounting and financial reporting. \n\n\n\n1.0 CPE Credit in the field of Accounting. \n\n\n\nLearning Objectives \n\n\n\n\nRecognize recently released\, project and proposal stage accounting and financial reporting guidance developed by the FASB\, EITF and PCC.\n\n\n\nDescribe timely SEC guidance\, topics and resources and their general impact on accounting and financial reporting.\n\n\n\nDescribe project and proposal stage literature that may have a broad impact on financial reporting.\n\n\n\nDescribe evolving corporate governance activities including those of the PCAOB\, CAQ and other organization’s topics and releases.\n\n\n\n\nCPE Information\n\n\n\nDelivery: This webcast will be delivered via the BDO Online CPE Network \n\n\n\nPrerequisites: None \n\n\n\nAdvanced Prep: None \n\n\n\nProgram Level: Overview \n\n\n\nFor questions regarding CPE credit\, please contact CPE@bdo.com. \n\n\n\nBDO USA\, P.C. 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
URL:https://www.freelivecpe.com/event/q3-2025-quarterly-technical-update-rebroadcast-3/
LOCATION:Free Live CPE Webinars\, New York\, NY\, 10001\, United States
CATEGORIES:Accounting
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END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/New_York:20251014T120000
DTEND;TZID=America/New_York:20251014T130000
DTSTAMP:20260608T011334
CREATED:20250920T124856Z
LAST-MODIFIED:20250920T124902Z
UID:10009858-1760443200-1760446800@www.freelivecpe.com
SUMMARY:Derivatives back-to-basics: Cash flow hedging
DESCRIPTION:Webcast overview\n\n\n\nJoin our discussion as KPMG professionals return with part two of our derivatives series – this time providing a refresher on the accounting for cash flow hedges to help navigate the standard with confidence. \n\n\n\nTo get up to speed and view part one of our series\, visit Derivatives: Back-to-basics refresher. \n\n\n\nApplicability\n\n\n\n\nAll companies\n\n\n\n\nEvent contents\n\n\n\n\nAccounting for cash flow hedges\n\n\n\nCriteria to apply cash flow hedging\n\n\n\nDiscontinuing cash flow hedging\n\n\n\n\nQuestions: If you have questions about this event\, please e-mail KPMG Events & Meetings and reference event code KRN39GJKSB8. \n\n\n\nContinuing education\n\n\n\n \n\n\n\nThere will be one continuing professional education (CPE) credit available to participants who participate in the live webcast and meet the eligibility requirements. The webcast will last approximately one hour. \n\n\n\nAfter registering for this event\, you will receive webcast log‑in instructions (or dial in for audio‑only participation). \n\n\n\nCPE credit is not available for viewing webcast replay.
URL:https://www.freelivecpe.com/event/derivatives-back-to-basics-cash-flow-hedging/
LOCATION:Free Live CPE Webinars\, New York\, NY\, 10001\, United States
CATEGORIES:Accounting
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END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/New_York:20251014T120000
DTEND;TZID=America/New_York:20251014T130000
DTSTAMP:20260608T011334
CREATED:20250927T005125Z
LAST-MODIFIED:20250927T005131Z
UID:10009889-1760443200-1760446800@www.freelivecpe.com
SUMMARY:A blueprint for reimagining cybersecurity through AI
DESCRIPTION:Key takeaways \n\n\n\nSecurity organizations have a two-dimensional business imperative: to secure AI adoption and to enable the cyber function using AI. The full scope can be realized by a reimagining of the cyber function to help improve processes\, synergies\, and threat detection. We’ll discuss: \n\n\n\n\nHow to navigate rapid evolutions in AI tech and map the trends to security processes\n\n\n\nWays to move beyond proofs of concept to start driving business outcomes\n\n\n\nWhat pitfalls to avoid and the requirements around governance and controls
URL:https://www.freelivecpe.com/event/a-blueprint-for-reimagining-cybersecurity-through-ai/
LOCATION:Free Live CPE Webinars\, New York\, NY\, 10001\, United States
CATEGORIES:Information Technology
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END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/New_York:20251014T120000
DTEND;TZID=America/New_York:20251014T153000
DTSTAMP:20260608T011334
CREATED:20250913T215558Z
LAST-MODIFIED:20250913T215605Z
UID:10009833-1760443200-1760455800@www.freelivecpe.com
SUMMARY:Utility University 2025
DESCRIPTION:We’re excited to announce the return of Utility University\, our annual webinar series for professionals in governmental utilities. \n\n\n\nThis year’s line-up features timely topics and emerging trends shaping the industry. Gain practical strategies to thrive in today’s rapidly evolving landscape through these insightful sessions led by subject matter specialists. \n\n\n\nAn exciting new chapter begins as Baker Tilly and Moss Adams come together under the Baker Tilly name\, combining our strengths to deliver expanded reach\, deeper resources and enhanced capabilities. \n\n\n\nTogether\, we’re bringing you sessions featuring specialists from both legacy firms\, offering actionable guidance tailored to the public sector. \n\n\n\nLearning objectives\n\n\n\n\nDescribe governance structure in the utility and habits of highly effective boards\n\n\n\nRecognize how to use tools such as compensation\, career development and mentoring to retain high-functioning employees\n\n\n\nIdentify practical uses for co-intelligence and generative AI in your utility\n\n\n\nName the current available incentives available through IRA\, SRF and other programs modified by the OBBBA\n\n\n\nRecognize key risks facing municipal utilities\, including regulatory\, cyber\, climate and supply chain challenges\n\n\n\nExplain the reporting requirements of GASB Statements 102\, 103 and 104\n\n\n\n\n\n\n\n\nInformation about CPE eligibility:   \n\n\n\nThere are no prerequisites for this webinar\, and advance preparation is not required. There is no cost to attend this webinar. A certificate of completion will be emailed to you four to six weeks after the event.   \n\n\n\nLevel: Basic \n\n\n\nCPE credit: Six (6) hour total credit  \n\n\n\nField of study: Specialized Knowledge  \n\n\n\nFor more information regarding administrative policies such as complaint and refund policies\, please email learning@bakertilly.com.  \n\n\n\nBaker Tilly is registered with the National Association of State Boards of Accountancy 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: nasbaregistry.org. 
URL:https://www.freelivecpe.com/event/utility-university-2025/2025-10-14/
LOCATION:Free Live CPE Webinars\, New York\, NY\, 10001\, United States
CATEGORIES:Specialized Knowledge
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END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/New_York:20251014T130000
DTEND;TZID=America/New_York:20251014T140000
DTSTAMP:20260608T011334
CREATED:20250920T203013Z
LAST-MODIFIED:20250920T203018Z
UID:10009874-1760446800-1760450400@www.freelivecpe.com
SUMMARY:Facility-level benchmarking for multisite operators
DESCRIPTION:Learn to track key metrics like cost per resident day and staffing efficiency using dashboards that surface performance trends across locations. \n\n\n\nLevel: OverviewCPE credit: One (1) hour total creditField of study: Finance \n\n\n\n\n\n\n\nInformation about CPE eligibility   \n\n\n\nThere are no prerequisites for this webinar\, and advance preparation is not required. There is no cost to attend this webinar. A certificate of completion will be emailed to you four to six weeks after the event.   \n\n\n\nLevel: Overview   \n\n\n\nCPE credit: One (1) hour total credit  \n\n\n\nField of study: Specialized Knowledge 
URL:https://www.freelivecpe.com/event/facility-level-benchmarking-for-multisite-operators/
LOCATION:Free Live CPE Webinars\, New York\, NY\, 10001\, United States
CATEGORIES:Finance
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END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/New_York:20251014T140000
DTEND;TZID=America/New_York:20251014T150000
DTSTAMP:20260608T011334
CREATED:20250906T130441Z
LAST-MODIFIED:20251004T135727Z
UID:10009798-1760450400-1760454000@www.freelivecpe.com
SUMMARY:OBBBA Practical Insights for Affordable Housing Stakeholders
DESCRIPTION:The Details\n\n\n\nThis webinar offers affordable housing professionals a practical lens on the recent legislative changes introduced by the One Big Beautiful Bill Act. Rather than revisiting the bill’s language\, our focus is on how its provisions can be applied to real-world transactions and how they open up new tax planning opportunities. \n\n\n\nLed by CohnReznick’s Affordable Housing team\, this 60-minute session will follow a Q&A format\, addressing the most frequently asked client questions with clear examples and actionable guidance. \n\n\n\nTopics will include: \n\n\n\n\nSection 163(j) ATI changes: Explore implications for interest expense limitations and deal structuring.\n\n\n\nBond-financed deals and the 25% test: Clarify compliance strategies and planning opportunities.\n\n\n\nBonus depreciation and PIS rules: Learn how to identify qualifying assets and apply updated rules to your advantage.\n\n\n\nSection 45L and solar credits: Understand eligibility and timing nuances to maximize incentives.\n\n\n\n\nAttendees will leave with a stronger understanding of how to apply these changes to their deals\, uncover potential tax efficiencies\, and prepare for strategic conversations with their teams and advisors. \n\n\n\nLive event participants are anticipated to qualify for 1 CPE credit in the Taxes field of study.
URL:https://www.freelivecpe.com/event/obbba-practical-insights-for-affordable-housing-stakeholders/
LOCATION:Free Live CPE Webinars\, New York\, NY\, 10001\, United States
CATEGORIES:Taxes
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END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/New_York:20251014T140000
DTEND;TZID=America/New_York:20251014T150000
DTSTAMP:20260608T011334
CREATED:20250920T123637Z
LAST-MODIFIED:20250920T123643Z
UID:10009854-1760450400-1760454000@www.freelivecpe.com
SUMMARY:Tax\, HR\, and payroll implications of the One Big Beautiful Bill Act
DESCRIPTION:Key takeaways \n\n\n\nGain insights from Deloitte’s Tax and Human Capital compliance leaders on the provisions of H.R. 1\, the One Big Beautiful Bill Act (OBBBA) and how it will affect employers. We’ll discuss: \n\n\n\n\nKey labor and employment impacts on companies\n\n\n\nPotential opportunities for savings through tax credits for paid family and medical leave and childcare expenses\n\n\n\nPayroll reporting requirement preparations
URL:https://www.freelivecpe.com/event/tax-hr-and-payroll-implications-of-the-one-big-beautiful-bill-act/
LOCATION:Free Live CPE Webinars\, New York\, NY\, 10001\, United States
CATEGORIES:Personnel/Human Resources
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END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/New_York:20251014T140000
DTEND;TZID=America/New_York:20251014T150000
DTSTAMP:20260608T011334
CREATED:20250921T215837Z
LAST-MODIFIED:20250921T215842Z
UID:10009879-1760450400-1760454000@www.freelivecpe.com
SUMMARY:Financial Reporting Assurance in Action: Understanding the Impacts of Emerging Audit Technologies
DESCRIPTION:About this Event:\n\n\n\nWe’re living in turbulent times. Accounting and internal audit teams are facing increasing demand to do more with less amid a dynamic regulatory landscape\, shortage of skilled professionals\, and onslaught of data.  \n\n\n\nExternal auditors are adding to those pressures with their rapidly expanding use of analytical tools and AI in their audits. Accounting and internal audit teams can strategically harness these same emerging technologies to transform processes and enhance organizational value while avoiding being caught unaware during the annual audit.  \n\n\n\nJoin our experts as they explore how you can leverage a technology mix of data analytics\, AI\, and other tools to ramp up efficiency and strengthen control effectiveness. We will discuss the ongoing audit technology journey\, as well as how the right tech may help de-risk audit workflows.  \n\n\n\nAfter this event\, you should be able to: \n\n\n\nExplain AI governance and your role in governing AI effectively in your organization \n\n\n\nIdentify shifts external audit firms are incorporating into their processes and their impact on accounting and internal audit teams \n\n\n\nDemonstrate how data analytics\, gen AI\, and other tools can drive efficiencies\, improve effectiveness\, and enhance organizational value
URL:https://www.freelivecpe.com/event/financial-reporting-assurance-in-action-understanding-the-impacts-of-emerging-audit-technologies/
LOCATION:Free Live CPE Webinars\, New York\, NY\, 10001\, United States
CATEGORIES:Specialized Knowledge
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END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/New_York:20251014T140000
DTEND;TZID=America/New_York:20251014T150000
DTSTAMP:20260608T011334
CREATED:20250921T223901Z
LAST-MODIFIED:20250921T223907Z
UID:10009887-1760450400-1760454000@www.freelivecpe.com
SUMMARY:Building a Case to Bring Automation to Your AP Department (CPE)
DESCRIPTION:Finance teams are under pressure to streamline processes\, cut costs\, and boost productivity. According to AvidXchange’s 2025 Trends survey\, 61% of leaders cite operational efficiencies as their top priority\, yet many remain hesitant to automate.  \n\n\n\nJoin our webinar to explore the benefits of AP automation\, understand the purchase-to-pay process\, and learn a step-by- step approach to evaluating if automation is right for your organization.  \n\n\n\nRegister today to gain practical insights for bringing AP automation to your team.  \n\n\n\n**CPE Eligible** Field of Study: Finance Level: Basic Prerequisite: None Advance Preparation: None required Delivery Method: Group Internet-Based Recommended CPE Credit(s): 1 \n\n\n\nEvent Inquiries: For inquiries as well as complaints concerning this webinar\, you are welcome to send an e-mail message to neil@controllerscouncil.org \n\n\n\nPlease note that only those who attend the live webinar will have the opportunity to earn continuing professional education (CPE) credit in connection with this webinar. Because there is no charge to register for this webinar\, there are no refunds following registration for this webinar. To be eligible to earn one CPE credit during this webinar\, you must answer at least three polling questions while attending the webinar for a minimum of 50 minutes. Controllers Council 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 web site: www.nasbaregistry.org
URL:https://www.freelivecpe.com/event/building-a-case-to-bring-automation-to-your-ap-department-cpe/
LOCATION:Free Live CPE Webinars\, New York\, NY\, 10001\, United States
CATEGORIES:Finance
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END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/New_York:20251014T150000
DTEND;TZID=America/New_York:20251014T160000
DTSTAMP:20260608T011334
CREATED:20250913T172402Z
LAST-MODIFIED:20250913T172408Z
UID:10009831-1760454000-1760457600@www.freelivecpe.com
SUMMARY:From manual to modern: Lean automated finance
DESCRIPTION:Event description\n\n\n\nTech CFOs must deliver faster insight and lower run rate costs without a risky rip and replace. This session shows how leading teams modernize finance with targeted automation across FP&A\, procure to pay\, order to cash\, and record to report while strengthening controls and data quality.  \n\n\n\nOur point of view is simple:  \n\n\n\n\nPrioritize usage and adoption metrics over lagging ROI. \n\n\n\nLeverage the platforms you already own. \n\n\n\nSequence quick wins that fund the roadmap. \n\n\n\n\nYou will leave with a 90-day plan to reduce manual effort\, shorten the close\, and improve profitability. We will compare service models including shared services and a co-sourced center of excellence and show how to keep strong oversight while moving at the pace of product and platform releases. \n\n\n\nDate and time\n\n\n\nTuesday\, October 14\, 20253:00 PM ET – 4:00 PM ET \n\n\n\nRecommended CPE credits\n\n\n\n1 \n\n\n\nLearning objectives\n\n\n\nEvaluate operating model options including centralization\, a center of excellence\, and shared services to scale automation with appropriate controls. \n\n\n\nIdentify three high value manual processes in procure to pay\, order to cash\, or record to report where targeted automation reduces cycle time and cost. \n\n\n\nDetermine close cycle reductions resulting from improved processes\, focus on dependencies\, estimations\, and moving activities out of the close cycle. \n\n\n\nIf you have any questions or encounter any difficulties while enrolling\, please contact technical support via email at webcastCOE@us.gt.com\, or visit our webcasting frequently asked questions page \n\n\n\nIf you are experiencing problems viewing or listening to an event\, please review the event help guide that provides minimum requirements and frequently asked questions. \n\n\n\nIf you have any questions regarding CPE credit\, please contact CPE support via email at CPEEvents@us.gt.com\, or visit our webcast CPE information page.
URL:https://www.freelivecpe.com/event/from-manual-to-modern-lean-automated-finance/
LOCATION:Free Live CPE Webinars\, New York\, NY\, 10001\, United States
CATEGORIES:Specialized Knowledge
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