CPE Catalog & Events

Discussion of circumstances that may cause recent FASB pronouncements to introduce threats to independence Review the AICPA's Code of Professional Conduct Provide best practice tips and practical strategies for preserving independence when assisting clients with technical matters

Estate and Gift Taxation Fundamentals Valuation of Estate Assets Components of the Gross Estate Deductions in Estate Taxation Charitable and Marital Deductions Tax Credits and Their Application

Circular 230 (IRS) rules for conducting a "best" tax practice How to avoid tax return preparation penalties Recent developments impacting today's tax practice Review of tax return preparer's registration rules Explanation of the revised AICPA Code of Professional Conduct Contingent fees

The importance of professional skepticism The dangers of making assumptions How to listen and understanding the answer to a question Why it is important to leave all of your expectations at home Anticipation and why it’s so dangerous Determining materiality The fraud triangle Thinking about, given a set of circumstances, how you would steal Management and the Tone At the Top

The major topics that will be covered in this class include:What happens when you are in a negotiationPreparing to negotiateGet your counterpart to solve the problemNegotiation JujitsuReading your counterpart

Discussion of the impact of the Section 199A flow-through entities deduction on partnerships and their partners The meaning of a “tax basis capital account” -- how do the financial accounting and tax capital accounts differ from one another How to determine a partner’s share of the partnership’s liabilities Distinguishing “recourse” loans from “nonrecourse” loans What are “qualified nonrecourse financing” loans and how they affect partners Review of the Sec. 704 “built-in gain or loss” rules and how they impact Schedule K-1 reporting

The major topics covered in this course include:Introduction to the world of password management apps and what makes them so secureReview and demonstration of top selling password management appsSoftware features that will be reviewedPassword generationEmergency user accessEntity vs. individual password managementDesktop vs. cloud basedMulti device synchronizationPII (personally identifiable information) forms fillerCredit card storageDigital data vault

The major topics that will be covered in this course include:How Inspirational leadership is the foundation that ethically drives results.Simplify the complex: Walk through the Results Model and discover practical how-to examples of execution.Hacks for getting great results with specific examples you can leverage in your business:The How: Empower your people to feel like an owner, managing difficult conversations well, leading with empathy and what that looks like, how it should feel, motivational coaching techniques to get your employee relationships back on track, and unleashing the power of appreciation and gratitude.The What: Powerful score-carding, transformational goal-setting conversations, and positive accountable follow- up.

Tour of the Power BI Desktop interface Using Power BI Desktop to connect to data sources Available visualizations in Power BI Desktop Building interactivity into visualizations

Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, Premium Tax Credit, Elective Payment, Transferability, and Prevailing Wage and Apprenticeship Requirements Comprehensive coverage of the SECURE 2.0 Act, including: Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, New Exceptions to Penalty-Free Withdrawal from Retirement Plans, and recent IRS guidance Timely coverage of breaking tax legislation Form 1099-K reporting requirements Detailed analysis and examples of Sale of Pass-through Entity Interest and Net Investment Income Tax The Gig Economy -- Tax implications, Independent Contractor vs. Employee Classification, and the 2024 DOL Final Rule New FinCEN reporting requirements under the Corporate Transparency Act in 2024 Employee Retention Tax Credit updates Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates,retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas

The major topics that will be covered in this class include:Analysis of the ''Preparation of Financial Statements'' standards as amended by SSARS 26 with detailed implementation guidance.Analysis of the ''Compilation'' standards as amended by SSARS 26 with implementation guidance.Analysis of the ''Review'' standards as amended by SSARS 26 with detailed implementation guidance.Common mistakes made in SSARS engagements as identified in peer reviews and in litigation.

The major topics that will be covered in this class include:The foundational ethical principles CPAs are required to follow and how these principles apply to audit quality, data privacy and security, and the use of emerging technologies.The profession's need to change to meet its ethics standard in a technology-centric environment.Changes being considered by the AICPA and the National Association of State Boards of Accountancy that could impact the profession.

Communication Leadership Character Behavior

Setting and resetting performance expectations. On-the-spot counseling. Addressing erratic performance. Drafting and presenting performance appraisals.

The major topics covered in this class include:Ethical framework in the payroll processThe role of ethics by stakeholders involved in the payroll processReal-life examples of what happens when stakeholders in the payroll process make the decision to decouple ethics from payroll

Factors business owners should take into account when choosing a retirement plan SIMPLE plans Simplified employee pension plans 401(k) plans Defined benefit plans Ensuring eligible employees are covered Employees’ impact on choice of plan Ongoing compliance requirements Establishing a plan after the tax year end Changes to safe harbor 401(k) plans Pooled employer plans

Estimated taxes and deadlines Tax due dates for common returns and filings Potential penalties and interest Information return penalties Penalties applicable to pass-through entities Accuracy-related penalties First-time abatement (FTA) FTA eligible returns Reasonable cause Nexus: sales tax vs. income tax Sales tax nexus with state specific examples Remote work and sales tax nexus Income tax nexus with state-specific examples Remote work and income tax nexus Sales factor: throwback rules

An overview of workplace harassment and discrimination laws, including the intangible benefits that come with compliance An overview of sexual harassment and workplace retaliation The supervisor’s (or manager’s) role in preventing harassment and in reducing the company’s potential liability through good faith efforts at compliance Review a compliant procedure for handling harassment concerns

AICPA professional standards EQCR expectations Firm-specific considerations Best practices for reducing the frequency of review points Best practices for mitigating the severity of review points Examples of common EQCR deficiencies The impending influence of SQMS No. 1, SQMS No. 2, SAS 146, and SSARS 26 An interactive, hands-on EQCR simulation

Recent tax legislation, rules, and developments impacting S-corporations S corporation shareholder basis in stock and debt Schedules K-2 and K-3 reporting Basis of indebtedness S corporation open account debt Limitation of deduction of losses AAA and distributions