CPE Catalog & Events

First and second law of pricing and how they influence your pricing decisions How the anchoring and framing effects influence pricing What and how people buy Handling price objections Proper project management Facilitating a pricing after action review Importance of price psychology and emotions Why your firm should offer a value guarantee How hourly billing is a suboptimal pricing strategy

California property taxation-updated in light of Proposition 19 passage Qualified business income deductions [IRC Sec. 199A] Opportunity zone deferral related to real estate [IRC Sec. 1400Z-2] Passive activities loss rules [IRC Sec. 469] Real estate professional rules [IRC Sec. 469(c)(7)] Interest expense deduction rules [IRC Sec. 163] Home sale exclusion [IRC Sec. 121] 1031 exchanges Estate planning and gifting with real estate

Foreign currency Borrowing costs Related party disclosures Fair value Business combinations Consolidations Joint arrangements Revenue

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 non-attest services New requirements of SAS No. 132 and SSARS No. 24 related to an auditor's responsibility for considering going concern uncertainty?

How does a partner compute his or her basis in a partnership? What is the difference between a partner's inside and outside basis? What is the difference between a partner's capital account and partner's outside basis? How does Section 732(d) impact the buyer of a partnership interest? How does a partnership report a Section 754 election on the partnership's tax return? How does a partnership make a Section 754 election? How does a partnership make a Section 743(b) adjustment? How does a partnership make a Section 734(b) adjustment? How is a Section 743(b) adjustment or Section 734(b) adjustment allocated to the assets of a partnership? How is a Section 743(b) adjustment allocated within the class of ordinary income property and capital gain property?

Leadership Development Delegation Feedback Time Management

Discuss how productivity strategies may improve work-life balance Understand the state tax consequences that may arise when working from home Identify and discuss challenges unique to financial professionals Review how some organizations are providing support to improve work-life balance Explore the role of alternative work arrangements Examine challenges unique to auditors versus tax professionals A comparison of work-life balance between public and industry accountants How work-family conflict varies among financial professionals Recommendations for improving work-life balance

Applicable provisions of SECURE Act 2.0 Key features for choosing a retirement plan for a small business Key questions an advisor must ask a small business owner to help determine which retirement plan is suitable for their business Key questions an advisor must ask a small business owner to help ensure compliance with a SEP IRA or a SIMPLE IRA How SEP and SIMPLE IRAs benefit the small business owner How SEP and SIMPLE IRAs benefit employees of small businesses The tax benefits that help to offset the cost of employer contributions How to determine which business is eligible to adopt a SIMPLE IRA How to determine which employees must be covered

Unconscious bias, including the five defining characteristics of unconscious bias The real-world impacts of unconscious biases, including impacts on racial minorities, women and older workers The concept of microaggressions, with examples An effective strategy for adult learning that can be applied to change unconscious biases, which can also be used to learn other skills A framework for handling mistakes and using them to build trust and respect in the workplace. We call this the "oops, did I just say that?" section.

The Inflation Reduction Act of 2022 Tier 1: Basis limitations for S corporation shareholders and partners Tier 2: Section 465 at-risk limitations for S corporation shareholders and partners, including the impact of debt, indemnities, guarantees and shareholder/partner agreements Tier 3: Section 469 passive loss limitations and exceptions to the limitations Tier 4: The excess business loss limitation of the Tax Cuts and Jobs Act of 2017 (new 461(l)), American Rescue Plan Act and Inflation Reduction Act

The sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items CARES Act accounting implications Defining, analyzing and reporting uncertain tax positions Classification of deferred tax assets and liabilities Disclosure requirements Recent and proposed changes to the accounting and disclosure requirements for income taxes

Understand how to approach and analyze the U.S. taxation of foreign corporations Using an example, calculate GILTI, Subpart F andPFIC income inclusions for an individual and C corporation Determine how much foreign tax credit can be claimed against such income inclusions Determine how subsequent dividend distributions from the foreign corporation are taxed Calculate capital gain on the disposition of the foreign corporation Discuss the impact of Section 962 election Compare different outcomes under GILTI, Subpart F andPFIC regimes for individuals and corporations Identify basic strategies for managing tax liabilities related to foreign corporations

The general approach to the allocation of S corporation tax results to the shareholders Separately stated and non-separately stated items determination and consequences Allocation complications and related tax consequences when the stock of the S corporation is sold Special allocation rules when new stock is issued or outstanding stock is redeemed Allocation of taxable income when the S corporation election is terminated mid-year Tax compliance responsibilities related to a mid-year termination of the S corporation status

Forensic Accounting Family Law Business Valuations Economic Damages Fraud Financial Investigations

Cash flow management and budgeting Insurance Investments Education Income tax Retirement Estate planning Closely-held business owners Marriage, cohabitation and divorce

New features in QuickBooks Desktop and Online Enhancing internal controls in QuickBooks-based environments Improving financial and operational reporting when using QuickBooks and QuickBooks Online Best practices for setting up companies

Five-step process to recognize revenue under ASC 606 Step 1: Identify the contract Step 2: Identify the performance obligations Step 3: Determine the transaction price Step 4: Allocate the transaction price Step 5: Recognize revenue

Summary of key changes from ASC 840 to 8422 Technical requirements of ASC 842 Impact on lessees Impact of COVID Disclosure requirements

Fraud Internal controls Auditing Ethical issues Advanced accounting issues Risk management