CPE Catalog & Events

Emergency Rental Assistance The Social Security Administration's Business Services Online (BSO) Portal What you need to know about the monthly Child Tax Credit payments starting in July 2021 What the IRS does when it receives a tax return What you need to know about returning to the office

Global Minimum Tax Common tax scams and how to avoid them What the IRS does when it receives a tax return Employee benefits options

Advance Child Tax Credit payments 7/1/2021 Interim Final Regs on the No Surprises Act How inflation affects depreciation tax planning Preparing for inflation Tax timing issues

PPP loans (as of 7/23/20) Notice 2020-54 Labor law issues relating to the coronavirus pandemic Partnership developments (as of 7/23/20)

SBA PPP Direct Forgiveness Portal Roth IRAs and businesses Forms 3508S, 3508 EZ, and 3508 IRS Notice 2021-20 S corporations and reasonable compensation

TD 9905 PTINs IRS guidance on recapture of excess employment tax credits (TD 9904 and REG-111879-20) Notice 2020-51

2022 midterms E-Filing Recent and proposed changes regarding standard mileage rates, the TCJA, cryptocurrency, and electronically amending returns Important Tax Reminders for People Selling a Home: Tax Tip 2022-78 Transparency in Coverage Rule (Final Rule)

Election used in determining whether an entity is a syndicate Tax Pro Account Revenue Procedure 2021-33 Notice 2021-49 – Guidance on the ERTC

IRS Notice 2020-51 IR 2020-182 IRS retools Settlement Days program in response to COVID-19 pandemic PPP loan developments (as of 8/20/20)

Proposed Schedules K-2 and K-3 (as of 8/27/20) Section 165(i) CARES Act changes to the net operating loss rules Revenue Procedure 2020-24

CCA 202035011 The 10 most asked questions about IRAs and qualified plans Proposed regulations relating to employer-provided parking (as of 9/03/20) UPDATE on employee payroll tax deferrals (as of 9/03/20) Notice 2020-65

IRS letter commenting on PPP loan treatment for pass-through entities Tax relief for hurricane and flood victims Tax-exempt property: determining the appropriate class lives

IRS Notice 1444-A IRS Web page: BBA Centralized Partnership Audit Regime Top 10 questions regarding health insurance IRS Notice 2020-65

Latest news on proposed tax legislation (as of 9/23/21) Modification of rules relating to retirement plans SECURE Act 2.0 Wyden pass-through reform discussion draft

IRS Announcement 2020-12 2020 estate, gift, and GST tax Mechanics and benefits of the gift/sale to grantor trust Partnership reporting for carried interests

Coronavirus-related distributions Qualified disaster-related distributions from qualified plans TIGTA Report 2021 Retirement planning

ASU No. 2016-02, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Detailed review of accounting by lessees  Transition guidance Recently issued updates to the lease accounting guidance

The fraud triangle The truth default theory The concept of cognitive dissonance Confirmation bias Availability

Why employee retention matters Management’s thoughts on turnover Techniques employers use to retain and grow their employees Aspects of employment that matter most to employees Factors that contribute to employee turnover in accounting and finance professions

The price of fraud – ACFE’s Report to the Nations and ancillary costs The current economy – microeconomics and analysis COSO internal control framework, particularly Principle 1 (integrity/ethics) and Principle 8 (fraud risk assessments) Power of morale – shrinking the fraud triangle and employee motivation Deviant workplace behavior Historic schemes Why good folks go bad – interesting findings and red flags Combating fraud with controls Controls used by fraud victim organizations and suggestions for better implementation Fraud’s new frontier Corporate social, environmental, governance, and equity/inclusion reports and audits