CPE Catalog & Events
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Intermediate Individual Taxation - Tax Staff Essentials
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Online
8.00 Credits
Member Price: $319
Gains and losses on property transactions Fringe benefits Retirement plan distributions Hobby losses Home offices Depreciation and amortization Qualified business income under Section 199A Passive activities Business transactions
Accounting for Digital Assets Under U.S. GAAP: Crypto lending and borrowing
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Online
1.00 Credits
Member Price: $49
What is crypto lending? The meaning of commonly used crypto lending terms How the nature of the crypto asset and the terms of the lending arrangement affect accounting arrangements Which disclosures are applicable based on the facts and circumstances FASB ASU No. 2023-08, *Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets*
AICPA's Annual Federal Tax Update
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Online
7.00 Credits
Member Price: $279
Inflation adjustments IRS administrative issues, compliance, and new forms Court cases settled in the last year that provide tax return guidance IRS rulings, procedures, and notices for the last year New, updated, and expiring tax deductions and credits Legislative and regulatory updates affecting tax practitioners Tax matters affecting individuals, C corporations, partnerships, S corporations, estates, and trusts
Construction Contractors: Non-Revenue and Non-Lease Accounting Considerations
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Online
4.00 Credits
Member Price: $139
Types of contractors Non-revenue GAAP accounting for contractors Contractor financial statements Sureties and their place in the construction relationship
Individual Tax Fundamentals - Tax Staff Essentials
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Online
8.00 Credits
Member Price: $319
Filing requirements Gross income inclusions, exclusions, and adjustments Standard and itemized deductions Tax credits Tax provisions for high-income taxpayers 3.8% net investment income tax Roth IRAs, traditional IRAs, and retirement plan options SECURE and SECURE 2.0 changes to retirement plan distributions Section 199A qualified business income deduction H.R. 1, including Trump accounts and deductions for seniors, tips, overtime, and car loan interest
Ethics without Fear for Accounting and Finance Professionals
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Online
2.00 Credits
Member Price: $89
Case studies that clarify the challenges of making appropriate ethical decisions in the fast-paced modern organizational world A frank discussion of how to decide between a teaching moment rather than a termination moment when bad decisions are made. Applying the structure of understanding ethical dilemmas, and then applying the nine-step resolution process to arrive at a fair and consistent decision.
Construction Contractors: Auditing Considerations
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Online
4.00 Credits
Member Price: $139
Auditing contractor accounting and revenue from contracts with customers Planning and risk assessment for construction contractors Key controls Substantive procedures for long-term contractors
Pass-Through and Corporate Annual Tax Update
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Online
3.50 Credits
Member Price: $125
Strategies for tax savings Business entity changes IRS administrative issues, compliance, and new forms Court cases settled in the last year that provide tax return guidance IRS rulings, procedures, and notices for the last year New, updated, and expiring tax deductions and credits
Lessee and Lessor Accounting
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Online
2.00 Credits
Member Price: $89
Lessee and lessor accounting models Lease and non-lease components Lease classifications Initial and subsequent measurement of leases
Tax Planning for Small Businesses - Tax Staff Essentials
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Online
4.00 Credits
Member Price: $139
The tax life of a business Selecting a business entity type Section 199A and the qualified business income deduction Accounting methods Compensation of owners and hiring family members Reasonable compensation Depreciation, including Section 179 and bonus depreciation Transactions with owners Buy-sell and noncompete agreements Retirement plan strategies for late-stage business owners Starter 401(k) plans and SIMPLE plan enhancements Provisions of H.R. 1, commonly referred to as OBBBA
Annual Update for Controllers and Finance Managers: Driving Business Value
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Online
7.00 Credits
Member Price: $279
Economic trends and their effect on business Ways to drive operational efficiency Leveraging technology in finance Cash management and working capital Effective talent management Sustainability and corporate responsibility
Auditing Digital Assets: Considerations for Valuation
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Online
1.00 Credits
Member Price: $49
Measuring digital assets using prices in active markets Measuring digital assets that are thinly traded Evaluating an entity's impairment analysis for indefinite-lived out-of-scope crypto intangible assets Recognition of realized gains and losses on sales of digital assets
Excel for Accounting Professionals Session 5: Error Trapping and Improving Lookups
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Online
2.00 Credits
Member Price: $89
VLOOKUP function MATCH function INDEX function Error trapping IF function
Intermediate Individual Taxation - Tax Staff Essentials
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Online
8.00 Credits
Member Price: $319
Gains and losses on property transactions Fringe benefits Retirement plan distributions Hobby losses Home offices Depreciation and amortization Qualified business income under Section 199A Passive activities Business transactions
Audits of Employee Benefit Plans Subject to ERISA
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Online
1.00 Credits
Member Price: $319
Audit planning and pre-engagement activities Risk assessment, including consideration of controls 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
Tax Fundamentals of LLCs and Partnerships - Tax Staff Essentials
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Online
8.00 Credits
Member Price: $319
Basic tax structure of partnerships and LLCs Check-the-box elections to be taxed as a partnership Partnership distributions Compensatory payments to partners At-risk and passive activity limits Profit and loss allocations: general rules and restrictions
Accounting for digital assets under US GAAP: Derivatives and mining
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Online
2.00 Credits
Member Price: $89
How to recognize a derivative or embedded derivative in a digital asset transaction How to determine if a derivative or embedded derivative meets the net settlement criterion Understand the financial statement impact and disclosure considerations related to derivatives and embedded derivatives How the mining process is used to validate transactions How revenue is recognized by mining entities.
AICPA's Annual Federal Tax Update
-
Online
7.00 Credits
Member Price: $279
Inflation adjustments IRS administrative issues, compliance, and new forms Court cases settled in the last year that provide tax return guidance IRS rulings, procedures, and notices for the last year New, updated, and expiring tax deductions and credits Legislative and regulatory updates affecting tax practitioners Tax matters affecting individuals, C corporations, partnerships, S corporations, estates, and trusts
Ethics in the World of AI: An Accountant's Guide to Managing the Risks
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Online
2.00 Credits
Member Price: $89
Business uses of AI Nine risk areas of AI Three ethical frameworks Risk mitigation strategies
S Corporations: Key Issues, Compliance, and Tax Strategies - Tax Staff Essentials
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Online
8.00 Credits
Member Price: $319
Advantages and disadvantages of S corporations Electing S corporation status Termination of S corporation status S corporation tax on built-in gains S corporation pass-through to shareholders, basis, and losses S corporation distributions Taxable year of S corporations S corporation passive activity rules, fringe benefits, and other considerations