CPE Catalog & Events
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Business Dissolution & Ownership Changes
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Online
0.00 Credits
Member Price: $239
The major topics that will be covered in this course include:Planning the Exit or Ownership ChangeChoice of transaction structureAsset sale vs. equity sale vs. redemption vs. liquidationBuy-sell agreement design and valuation implicationsCore Basis ArchitectureInside vs. outside basisPartnership liability allocations under Section 752S corporation stock basis and debt basis limitationsSales and Transfers of Ownership InterestsPartnership interest sales and Section 751 hot assetsS corporation stock salesDeath, Section 1014 basis adjustments, and successor-owner issuesPotential Section 1202 considerations where relevantLiquidations and DissolutionsPartnership liquidating distributions under Sections 731, 732, and 736S corporation liquidations under Sections 336 and 331Treatment of cash, property, liabilities, and built-in gain or lossRedemptions and Internal Ownership ShiftsSection 302 testsSection 301 fallback treatmentCross-purchase vs. redemption economics and tax consequencesRestructuring and Entity ModernizationF reorganizationsPre-sale and post-sale restructuring considerationsBasis and attribute preservation issuesSpecial SituationsTransfers incident to divorce under Section 1041Suspended losses and carryover basis issuesGoodwill and Section 197 intangiblesFamily and related-party complicationsAncillary Tax ConsequencesSection 1411 NIITState tax nexus, trailing nexus, and dissolution-related state filingsTransfer tax and valuation overlap where applicableFinal-Year Reporting and ComplianceFinal Forms 1065 and 1120-SForm 966 and related dissolution filingsEIN closure and administrative wrap-upPractical reporting checklistsValuation of Closely Held InterestsRev. Rul. 59-60 principlesDLOM and minority discountsSection 2703 and buy-sell agreement enforceability for transfer tax purposes
Employee Benefit Plan Best Practices
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Current standards and developments affecting employee benefit plan audits Compliance considerations in employee benefit plan engagements Common compliance issues identified in 401(k) plan audits Correction of 401(k) plan compliance issues Participant data Payroll and compensation Contributions and remittances Participant loans Hardship distributions Plan investments Participant distributions Investment income allocations Plan mergers and acquisitions Audit best practices for employee benefit plans
Planes, Yachts & Automobiles: Listed Property Under IRC 280F
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Listed property depreciationIRC 280F RulesQualified Business UseRules specific to vehicle types
What's Going on at the GASB (2026/27)
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Recent pronouncements issued by the Governmental Accounting Standards Board (GASB)GASB Statement No. 103 (financial reporting model)GASB Statement No. 104 (disclosures for capital assets)cGASB Statement No. 105 (subsequent events)Active GASB exposure drafts and ongoing projects
Ethics: Critical Thinking, Case Studies and Fraud
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Online
4.00 Credits
Member Price: $139
AICPA Code of Professional Conduct CPA responsibilities and AU-C 315 The new AICPA Ethics Codification Disciplinary cases and actions CPA Vision Seminal events The impact of ethical and unethical conduct on our profession
What If Your Client Didn't Take Reasonable Compensation
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Online
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:Review best practices to help your client evaluate if an S election is an appropriate choiceHow to be proactive and head off common reasonable compensation issues before they happenExplore strategies for cash management if cash isn't available at year endExplore what’s at stake when reasonable compensation isn’t paid timely
Claude Cowork in Practice: Advanced Workflow for Accountants
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Claude Cowork advanced workflow architectureFinance Plugin and domain-specific intelligenceModel selection and token optimization strategiesVariance analysis and cross-file reasoningInvoice extraction and automation workflowsThe Sparring Partner Protocol (SPP)AI governance, risk, and performance measurement
Business Partnerships: Managing Supplier Relationships
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Online
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:Overview of supplier contractsCase studies of successful and not-so-successful supplier relationshipsRisk potentials
Common PCAOB Themes in ITGC Inspections
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Online
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:Recurring PCAOB inspection themes related to Information Technology General Controls.ITGC audit approaches.Inspection patterns tied to evidence quality, professional skepticism, control clarity, scoping decisions, SOC reliance, and reviewer judgment. How inspectors evaluate ITGC workpapers.How recurring signals of weak documentation or unsupported assumptions increase inspection risk.
Tax Season and OBBBA Update for Individual with Steve Dilley
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Online
4.00 Credits
Member Price: $149
The major topics that will be covered in this course include:Update and integration of recent tax legislation impacting 2026 individual returnsUpdate on significant individual tax developments related to cases and rulingsIndividual tax changes including the earned income credit, child credit, and child and dependent care creditSection 199A changes, including use of carryforward passive activity and 199A losses and latest tax formsCrypto reporting update2027 tax rate schedule and other inflation adjusted itemsPassive activity and hobby loss rules changes.
Unlock the Power of AI with Copilot in Excel
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Introduction to Copilot in ExcelAutomating Tasks and Enhancing ProductivityAdvanced Data Insights with Copilot
IRC 1031 in the Real World: Practical Issues and Compliance
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:IRC § 1031 like-kind exchange rules under current law Changes to § 1031 following the Tax Cuts and Jobs Act Qualification requirements for like-kind exchanges Definition of real property under Treasury Regulations Like-kind versus non-like-kind property Relinquished property Replacement property Realized gain Recognized gain Basis calculations Interaction of § 1031 exchanges with cost segregation studies Depreciation treatment under IRC §§ 1245 and 1250 Allocation of basis to replacement property Depreciation of carryover basis Depreciation of excess basis Multiple-property exchange rules Tax return preparation and review considerations Compliance considerations for § 1031 exchanges
Agentic AI in Audit and Assurance
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Agentic AI and levels of autonomy in auditAgentic AI applications across audit workflowsAgent failures, prompt injection, and emerging threatsUS, Canadian, UK, and international regulatory developmentsAudit and assurance standards for agentic systemsControls, logging, permissions, evidence, and human oversightIndependence, ethics, liability, talent, and firm strategy
10 Best Practices in QBO
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Online
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:Customizing your settingsRefining your Chart of AccountsCreating your products and servicesManaging your vendors listMeals vs. owner drawsUsing undeposited fundsProper use of the banking feedMaintaining supporting documentationReconciling properlyGetting help when you need it
Auditing digital assets: Client acceptance and continuance, risk assessment, and laws regulations and related parties
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Online
2.00 Credits
Member Price: $89
Client acceptance and continuance Risk assessment and processes and controls Laws and regulations and related parties
Inside Cost Seg: What the IRS Engineer Actually Looks For
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Cost segregation study fundamentals Depreciation methods used in cost segregation Technical and compliance considerations for cost segregation studies IRS Cost Segregation Audit Techniques Guide (ATG) Section 1245 property Section 1250 property Classification of Section 1245 versus Section 1250 property Cost allocation methodologies Engineering documentation requirements Supportable cost estimates Key elements of a well-prepared cost segregation report Documentation supporting cost segregation conclusions Common cost segregation study deficiencies Red flags that may trigger IRS scrutiny Audit-defensible cost segregation reports Remedies for strengthening study credibility Audit resilience of cost segregation studies
Ethical AI Practices for CPAs: Ensuring Responsible Use
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Understanding ethical implications of AIData privacy and security considerationsCompliance with regulations and professional standardsDeveloping ethical AI policies and procedures
Claude Fundamentals for Accountants (2026 Update)
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Understanding Claude and Large Language ModelsPrompt Engineering Fundamentals for AccountantsWorking with Documents, Contracts, and SpreadsheetsProjects, Artifacts, and Reusable AI WorkspacesClaude Connectors and Business System IntegrationMicrosoft 365 Add-ins and Workflow AutomationProfessional Skepticism, Ethics, Privacy, and Verification
Mastering SSARS: From Compilation to Preparation Engagements
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Online
4.00 Credits
Member Price: $149
The major topics that will be covered in this course include:The SSARS landscapeReview engagementsCompilation engagementsPreparation engagementsSelecting from the menu of SSARS engagementsAICPA quality management standardsIndependence and other ethical considerationsConsiderations when changing the level of servicePitfalls to avoidBest practices to adopt
Start From Trust: An Evidence-Based Approach to AI Adoption
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Online
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:Why one visible machine error collapses trust while identical human error does not, and what that asymmetry costs firms in both directionsWhere small and midsize firms actually stand on AI adoption, and why a firm that has not adopted broadly is not automatically behindCalibrated trust: the difference between misuse (overtrust), disuse (undertrust), and trust matched to what a tool actually does wellThe five-stop adoption spectrum: paralysis, accidental delay, informed caution, responsible piloting, and reckless adoptionThe AI Trust and Usage Quadrant: four firm postures and the next step each one impliesGoverned versus unstructured AI use, and why staff already bringing their own tools makes abstention a decision rather than an optionWhat the evidence says about human and AI combinations, and the two task questions that predict whether a tool will help or hurtReading vendor claims: the gap between a demo and production, and why fluent explanations increase acceptance of wrong answersFive trust questions to ask any AI vendor: permission, uncertainty, audit trail, explainability, and change controlThe NIST AI Risk Management Framework trustworthiness characteristics as a technical backboneThree vulnerabilities that current firm financial performance can conceal: client expectations, talent, and deferred learningCognitive offloading and skill retention: what firms lose by waiting, and the conditions under which offloading frees capacity insteadFive actions a firm can take this week, and four evidence-based rollout rules for a first pilot