CPE Catalog & Events

Who is a tax practitioner? What responsibilities does the Office of Professional Responsibility regulate? What limitations does the IRS place on fee arrangements? What duties does the practitioner have with respect to client records? What limitations apply with respect to a written tax opinion? What sanctions may be applied for violations of Service imposed standards of conduct?

Ethics and ethical behavior The core principles of professional conduct – integrity, objectivity, and independence The AICPA Code of Professional Conduct, including recent changes to it

Ethics and ethical behavior The core principles of professional conduct – integrity, objectivity, and independence The AICPA Code of Professional Conduct, including recent changes to it

Ethics and ethical behavior The core principles of professional conduct -- integrity, objectivity, and independence The AICPA Code of Professional Conduct, including recent changes to it

Ethics and ethical behavior The core principles of professional conduct -- integrity, objectivity, and independence The AICPA Code of Professional Conduct, including recent changes to it

Ethics and ethical behavior The core principles of professional conduct -- integrity, objectivity, and independence The AICPA Code of Professional Conduct, including recent changes to it

Principles and concepts which form the foundation of ethical behavior The core principles of professional conduct -- integrity, objectivity, and independence The AICPA Code of Professional Conduct The Board’s Rules of Professional Conduct

Ethics and ethical behavior The core principles of professional conduct -- integrity, objectivity, and independence The AICPA Code of Professional Conduct, including recent changes to it

Timely coverage of breaking tax legislation Comprehensive coverage of the Inflation Reduction Act of 2022 and SECURE Act 2.0  A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation Hot developments affecting the upcoming tax season Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season Key new tax and practice developments and how they impact the current-year tax forms for individuals

Timely coverage of breaking tax legislation Comprehensive coverage of the Inflation Reduction Act of 2022 and SECURE Act 2.0  A tour of the most recent changes starting from gross income and ending with alternative minimum tax (AMT) and selected credits including the latest IRS guidance on recent tax legislation Hot developments affecting the upcoming tax season Review of new laws and changes in old forms to provide a familiarity for the upcoming tax season Key new tax and practice developments and how they impact the current-year tax forms for individuals

Major 2023 tax form changes as they relate to individual taxpayers Key new tax developments as they relate to 2023 and how they impact the 2023 tax forms

Current FASB accounting standards related to going concern, including the new requirements of ASU 2014-15 Evaluating risk of material misstatement in financial reports related to improper presentation and disclosure of going concern uncertainty The responsibility of an independent accountant for evaluating going concern uncertainty under various levels of engagement to perform attest and nonattest services New requirements of SAS No. 132 and SSARS No. 24 related to an auditor’s responsibility for considering going concern uncertainty?

FASB guidance in ASC 205-40 regarding required disclosures when substantial doubt about an entity’s ability to continue as a going concern exists Sample disclosures under ASC 205-40 Accountant’s reporting considerations when substantial doubt exists

Goodwill impairment testing FASB accounting and reporting requirements related to goodwill ASC Topic 350-20 Goodwill disclosure requirements

Examine real-world misappropriations of cash, check frauds, vendor scams, credit card abuse, grant frauds, benefit schemes, inventory thefts, and payroll frauds Consider and develop controls to stop fraud Tailor controls to the size and fit of the government or nonprofit

Examine real-world misappropriations of cash, check frauds, vendor scams, credit card abuse, grant frauds, benefit schemes, inventory thefts, and payroll frauds Consider and develop controls to stop fraud Tailor controls to the size and fit of the government or nonprofit

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. 24, Omnibus Statement on Standards for Accounting and Review Services - 2018 SSARS No. 22, Compilation of Pro Forma Financial Information Comprehensive sample engagement work programs for every level of SSARS No. 21 service Complete illustrations of engagement letters, management representation letter, reporting and other required communications for every level of SSARS No. 21 service Quality issues related to SSARS No. 21 engagements Proposed changes to the SSARS

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. 25, Materiality in a Review of Financial Statements and Adverse Conclusions Sample comprehensive engagement work programs for preparation, compilation, and review engagements

Introduction to Form 7203 Introduction to the calculation of stock basis Introduction to the calculation of loan basis Taxable and nontaxable S corporation distributions to shareholders The election to reduce basis by deductible losses and expenses before reducing basis by nondeductible expenses

Statutory employees, independent contractors, and possible changes to §530 relief Using SS-8 Payroll Tax Penalties -- Who is a responsible person? Forms W-2, 1099, 1099-NEC, SS-8, W-4, 941, and Form 940 reporting/deposit requirements and due dates Understanding payroll tax responsibilities in the gig economy