CPE Catalog & Events

Coverage of the Inflation Reduction Act of 2022 Criteria that the IRS uses to select returns for examination Vehicles, meals and virtual currency considerations Worker classification determinations on who is an employee and who is an independent contractor S corporation officer's reasonable compensation issues Responsibilities to pay the employment taxes when the business defaults Tax-related identity theft procedures

The 20 common law factors in a worker classification audit that are used to distinguish an employee from an independent contractor How disgruntled independent contractors can use IRS Form 8919 against a former employer When and how to use 530 as a defense in worker classification audits What is "industry practice" for 530 purposes Common sense steps that will avoid the recharacterization of workers treated as independent contractors to employees The IRS's Voluntary Classification Settlement Program; advantages and disadvantages

How experienced speakers manage presentation anxiety The elements of effective persuasion The three styles of speech Strategies to improve speech pace The importance of volume when presenting The art of the pause Methods for using visual aids Best practices for preparing for a presentation Components of an effective presentation

Understanding the history of IRC Sec 1031 Who does and does not qualify for utilizing the like-kind provisions Which properties do and do not qualify for like-kind exchanges The differences between a "dealer" and a "non-dealer" regarding like-kind exchanges How to complete a like-kind exchange The different types of like-kind exchanges The definition of "boot" and how it applies to like-kind exchanges Rules concerning Revenue Ruling 72-456, and Form 8824

How does the IRC define an installment sale under Section 453? When can a taxpayer utilize the provisions of IRC Section 453? When should a taxpayer utilize the provisions of an installment sale and when should it be avoided How does the issue of a "dealer" vs. a "non-dealer" impact the use of the installment sale method How to report an installment sale when related parties are involved How to calculate an installment sale How has the Tax Cuts and Jobs Act impacted the use of the Installment Sale Method What is a like-kind exchange as defined by IRC Section 1031 When can a taxpayer utilize the provisions of IRC Section 1031 What types of real property are eligible for like-kind exchange treatment and what types are not What is "boot" and how does it impact the like-kind exchange deferral How to calculate a like-kind exchange including any taxable portion How has the Tax Cuts and Jobs Act impacted the use of like-kind exchanges

The key requirements and responsibilities related to the schedule of expenditures of federal awards and the determination of major programs The processes of determining the direct and material compliance requirements, obtaining an understanding of and testing the related internal controls and performing compliance testing The development and reporting of findings in the schedule of findings and questioned costs Additional performance and reporting responsibilities

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 and Premium Tax Credit Comprehensive coverage of the SECURE 2.0 Act, including: Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions and New Exceptions to Penalty-Free Withdrawal from Retirement Plans Timely coverage of breaking tax legislation New Form 1099-K reporting requirements Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax Bonus Depreciation Section 163(j) Section 174 Research and Experimental Expenditures Residency and Domicile Selling a principal residence, including tax planning strategies Virtual currency, including recent developments regarding NFTs New FinCEN reporting requirements in 2024 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

Gain exclusion and tax-free reorganization planning Gain exclusion with sales of C corporation stock - Section 1202 Deferral of gain with installment reporting Gain planning with partnerships Basis planning - basis step-up at death, gifts of interests to family Restructuring the business entity - C vs. S corporation, partnerships, LLCs Real estate planning - retention vs sales, like-kind exchanges Employee stock ownership plans - special tax incentives Employee benefit planning with ownership change Taxes other than the federal income tax - state tax, estate, gift and generation-skipping taxes and property taxes Prospects for tax law change

-Review of ethics standards, both extant and proposed, for Arizona CPAs including the AICPA Code of Professional Conduct and the Arizona Accountancy Statutes and Administrative Code. - Review recent updates to the AICPA Code of Professional Conduct and Arizona Accountancy laws. - Provide practical examples of best practices in applying the laws pertaining to Professional Ethics. - Identify the latest ethics guidance to illustrate "hot topics" in professional ethics.

The creation of memorable messages The science of storytelling Real-world examples of storytelling and their operational impact on the business Ten thoughts for the road Three cases

Fraud and its impact on our clients Fraud prevention Internal controls Fraud risks Fraud prevention tips

Built-in gain tax, including planning ideas Net excess passive income tax and planning Liquidation of S corps, including special rules related to installment obligations Suspended loss rules, including tax planning opportunities Sect. 338(h)(10) and Sect. 336(e) elections Qualified subchapter S subsidiary election (QSUB) ESOPs Redemption of S corporation stock, including planning opportunities Basics of acquisitive reorganizations as applied to S corporations

Budget-centric features in Excel Capital budgeting techniques Working with Solver and Scenario Manager in budgeting and forecasting environments Collaboration issues, version control and audit history

AI terms and a plain English explanation of what they mean How to use ChatGPT for accounting, tax and technical issues (Excel, Alteryx, etc.) Practical strategies for keeping up with the fast pace of technology An introduction to AI tools in addition to ChatGPT Insight into how other companies are using AI and other emerging technologies

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

Why customer service is not just having nice people; it is truly serving the customer Analysis of the value of the customer to compare it to various costs creating an ROI How to develop a compliance program that adds value to the customer A hard look at several companies and industries that have mastered the dual objectives How COVID-19 has affected compliance and customer service

Financial planning pyramid What to consider when picking an entity Single member LLC vs. sole proprietorship Corporations - S vs. C Double taxation

Taxable asset sales, sale of stock of the corporation and stock redemptions Tax treatment of transaction costs of acquired intangibles, IRC 197 Seller consulting and employment agreements Installment sales Sales of stock to Employee stock ownership plan Tax-deferred acquisitive corporate reorganizations Net operating losses and tax credits of acquired corporate business The basics of stock sales eligible for Sec. 1202 and Section 1244

What the IRS knows: Forms 1099R and 5498 Exceptions to the ten percent penalty Secure 2.0 changes to the late payment penalty History of the 60-day Rule and Recent Developments Rulings and self-certification Form 5329 use and strategies

ASU No. 2016-02, Leases (Topic 842) Overall lease accounting guidance Lessor Accounting 101 Lessee Accounting 101 Detailed review of accounting by lessees and lessors Sale and leaseback transactions Transition guidance Other operational issues Recently issued updates to the lease accounting guidance FASB guidance on accounting for COVID-19-related rent concessions Feedback from the public company adoption of Topic 842