CPE Catalog & Events
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OSCPA's Kurt Oestriecher Symposium - VIRTUAL
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Online
8.00 Credits
Farm Taxation Update
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Online
8.00 Credits
Member Price: $330
*Review of major income tax law changes *Review of the 5th Circuit Appeal on SE tax and how it affects Manager-Managed LLCs *OBBBA -- impact, planning opportunities, what's still unknown and what requires more IRS guidance *Other relevant tax developments, court cases and rulings affecting farmers and ranchers *Examples pertinent to small and mid-sized farm operations *A refresher on various farm tax planning topic such as: • Installment sales of hot assets • Liquidation of S corporations • The deferral of income tax under new Section 1062 • Review of Farm Income Averaging
Audits of Employee Benefit Plans Subject to ERISA
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Online
8.00 Credits
Member Price: $330
• Audit planning and pre-engagement activities • Risk assessment, including consideration of internal control • Auditing the statement of net assets available for benefits • Auditing the statement of changes in net assets available for benefits • Other auditing considerations, including prohibited transactions and tax compliance • The auditor's report • Financial statement disclosures • Supplemental schedules
2026 Agriculture Tax & Accounting Conference - VIRTUAL
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Online
10.00 Credits
Member Price: $369
Forensic, Litigation, and Business Valuation Conference - VIRTUAL
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Online
16.00 Credits
Member Price: $589
Preparing and Writing Findings in Yellow Book and Single Audits
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Online
4.00 Credits
Member Price: $180
• The types of audit findings reported in Yellow Book and single audit engagements • The finding elements required by the GAO and OMB standards • Where audit findings get communicated in the reporting process
You’ve Got This: An Introduction to Yellow Book and Single Audits
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Online
4.00 Credits
Member Price: $180
• What's included (and excluded) in a Yellow Book audit • Key qualification, performance, and reporting standards under the Yellow Book • How single audits differ from financial statement audits, plus core concepts like the SEFA, major program determination, and findings reporting • Fundamentals of testing internal controls over compliance and performing compliance testing
Leading From the 50-Yard Line: Financial Strategy in a High-Stakes Industry - VIRTUAL
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Online
2.00 Credits
Member Price: $109
What it takes to be an effective leader in your organization. Financial leadership in the NFL and high-level professional sports. Managing organizational risk and accountability in highly visible environments. Budgeting, salary cap structures and financial oversight. Expanding leadership responsibilities beyond finance.
Review and Analysis of Crucial OBBBA Changes
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Online
2.00 Credits
Member Price: $105
• Changes to the standard deduction • Senior deduction • Deduction for auto loan interest • Estate tax changes and the portability option • Tax consequences associated with investing in revised opportunity zones • Full expensing of domestic R&E • Individual and corporate charitable contributions • Wagering losses • Student loan discharges • Taking advantage of scholarship granting organizations (SGOs) • Dependent care assistance program • Other crucial OBBBA provisions
Making Sense of Essential OBBBA Provisions
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Online
2.00 Credits
Member Price: $105
• Bonus and Section 179 depreciation • Depreciation of qualified production property • The business interest deduction • Tax on excess compensation within tax-exempt organizations • Excise tax on investment income of private colleges • ABLE accounts and the Saver's Credit • Child Tax Credit • Casualty losses • Other crucial OBBBA provisions
Don Farmer's Partnership Basis Deep Dive: Inside vs. Outside Basis
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Online
2.00 Credits
Member Price: $89
Partnership basis concepts discussing the technical distinction between inside basis and outside basis and their role in partnership taxation Calculation of initial and adjusted outside basis for partner contributions of cash, property, and liabilities Impact of partnership allocations, distributions, and IRC §752 liability allocations on partner basis Basis adjustments and reporting risks Application of basis rules to loss deductibility and gain recognition on distributions Reconciliation of partner capital accounts to tax basis schedules for compliance and planning purposes
Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality
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Online
2.00 Credits
Member Price: $180
• AICPA's Enhancing Audit Quality initiative • Recent revisions to Quality Management standards • Feedback from peer reviews, including areas driving deficiencies in audit • Elements of an effective risk assessment and how to link to audit procedures performed • Understanding internal controls and making the decision whether or not to test them • Best practices in documentation
AICPA Quality Management Standards: A Focus on Year Two
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Online
2.00 Credits
Member Price: $105
• Quality management standards - SQMS 1-3 • SAS 146, SSARS No. 26, and SSAE 23 • Performing and documenting the firm's evaluation of the SQM (major focus) • Setting up an SQM
Cybersecurity Risk Management for Financial Professionals: Policies, Controls, and Emerging Threats
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Online
2.00 Credits
Member Price: $105
• Core components of a cybersecurity risk management program • Overview of key policies, controls, and procedures for financial organizations • Applicability of global compliance standards, like the EU AI Act and GDPR, in the U.1`S. financial landscape • Case studies: financial implications of breaches and mitigation strategies • Best practices for integrating cybersecurity with financial reporting
Compilation Engagements Under the SSARS (PCE4)
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Online
4.00 Credits
Member Price: $180
Relevant sections of SSARS No. 21, Clarification and Recodification SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services - 2018 SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services SSARS No. 27, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement Comprehensive sample engagement work programs for preparation and compilation engagements Prescribed form, specified line item, pro forma, and other engagement variations Complete illustrations of relevant engagement letters, reporting, and other required communications for preparation and compilation engagements
Incident Response and Case Studies in AI-powered Cybersecurity
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Online
2.00 Credits
Member Price: $105
• Frameworks for incident response (e.g., NIST Cybersecurity Framework) • Case studies of notable AI-powered cybersecurity incidents (e.g., ransomware, data breaches) • Practical tips for financial professionals to manage crises • Post-incident analysis and lessons learned • Building organizational resilience through continuous improvement
Exploring Business Valuation Fundamentals
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Online
2.00 Credits
Member Price: $105
• What does value mean? • Technical vs. fundamental analysis • Intrinsic value • Other discounted cash flow models • Assumptions in the Gordon Growth Model • Valuations using free cash flows • Residual income model • Enterprise value • Value in mergers and acquisitions • Small business valuations and discounts • Advanced valuation models
Don Farmer's Top 10 Partnership Issues & How to Avoid Them
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Online
2.00 Credits
Member Price: $89
Overview of Subchapter K and common partnership risk areas Partner capital accounts: tax basis vs. §704(b) capital vs. book basis Outside basis vs. inside basis calculations Allocation rules and substantial economic effect under §704(b) Partnership liabilities and debt allocation under §752 Disguised sales and related-party transactions under §707 Partnership distributions (current and liquidating) and gain recognition rules Sale or exchange of partnership interests and §751 hot assets §754 elections and basis adjustments Overview of the centralized partnership audit regime (BBA) Best practices for documentation and compliance risk mitigation
Audits of 401(k) Plans: New Developments and Critical Issues
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Online
2.00 Credits
Member Price: $330
• Proper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency • Common pitfalls in planning and detailed audit procedures • Changes affecting 401(k) plans, including recently issued SASs • Common mistakes as noted in peer reviews and DOL inspections
Don Farmer's Trusts, Estates & Gift Tax Forms
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Online
2.00 Credits
Member Price: $89
Overview of fiduciary and gift tax reporting framework Form 1041 reporting fundamentals Gross income and deductions Income distribution deduction (IDD) mechanics Schedule K-1 reporting for beneficiaries Basic fiduciary accounting income considerations Form 709 reporting fundamentals Taxable gift calculation Annual exclusion and split-gift elections Common preparation errors and IRS examination focus areas