CPE Catalog & Events

Comprehensive coverage of the Inflation Reduction Act, including: The Corporate Alternative Minimum Tax, The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles and Credit for Qualified Commercial Clean Vehicles Comprehensive coverage of the SECURE 2.0 Act with a focus on provisions applicable to employers Retirements and redemptions: considerations for partnerships and S corporations Timely coverage of breaking tax legislation Schedules K-2 and K-3 reporting requirements, including the 2022 domestic filing exception and Form 1116 exemption Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations, with examples of how to calculate stock basis Overview of the economics and tax consequences of crowdfunding campaigns Selected Practice and Reporting Issues: What's new? A review of recent cases and tax law changes and IRS guidance affecting S corporations, partnerships, limited liability companies and limited liability partnerships New Form 1099-K reporting requirements Bonus depreciation Section 163(j) Section 174 Research & Experimental Expenditures New FinCEN reporting requirements in 2024 Employee vs independent contractor considerations that companies should be aware of A review of like-kind exchange transactions under 1031 State and local taxes: pass-through entity workarounds Special basis adjustments, including comprehensive examples

- Areas of "default" Arizona conformity with the Internal Revenue Code under current statutes. - Understand the specific rules related to additions and subtractions for Arizona income taxes. - Understanding the unique position of S Corporations for Arizona income taxes. - Dealing with credit issues, including the credit for taxes paid to other states and the special situation for the credit involving Arizona, California, Indiana, Oregon and Virginia.

SSARS No. 21, Clarification and Recodification and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services -- 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters

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

What is intelligence? In what areas are AI processes superior or inferior to humans right now? Brief history of AI and what we've learned thus far. The three phases of AI and the direction they're headed. Examples of competitive applications of AI in the accounting profession.

Overview of the taxation of corporations and shareholders, including making the S corporation election Built-in Gain Tax Planning Self-employment tax and S corporations Distribution tax planning Planning to minimize the impact of loss limitations Tax planning for years with both distributions and losses Termination Planning Tax planning regarding the transfer of appreciated assets to an S corporation Buying and selling S corporations-tax planning ideas Tax considerations of using the QSUB, Section 338(h)(10), or 336(e) elections Tax Issues to consider at the death of S corporation shareholder Stock redemptions as a tax planning tool Accommodating a "non-qualified" investor Trusts and tax-exempt shareholders The second class of stock risks

FASB Technical Agenda and upcoming changes ASUs Implementation dates and methods Audit quality initiatives Changes to AICPA auditing standards; and PCAOB standards

Managing interruptions The role of activity logs, to-do lists and a priority matrix The psychology of time management Staying on track of your time management plan Controlling procrastination Blocking out time Creating an effective time management plan

Key technologies that facilitate remote work options Cybersecurity issues impacting remote work environments How to communicate and collaborate when working remotely

Examine real-world misappropriations of cash, check frauds, vendor scams, credit card abuse, grant frauds, benefit schemes, inventory thefts and payroll frauds Consider and develop controls to stop fraud Tailor controls to the size and fit of the government or nonprofit

Persuasive writing Business writing Practice development Marketing

- Final Circular 230 rules for CPAs who prepare returns or provide tax opinions. - State law governing the practice of accounting. - State Board of Accountancy rules. - AICPA Code of Professional Conduct. - AICPA Statements on Standards for Tax Services. - Preparer penalties. - Professional liability in tax practice. - Current practice and ethics issues.

Detailed rules governing basis in the shareholder's debt and stock AAA Built-in gains incurred from the sale of assets Redemptions and liquidations Compensation planning for shareholders, including planning strategies under the SECURE Act Tax Cuts and Jobs Act of 2017 and the various stimulus acts, as applicable

Narcissism Studies Fraud Embezzlement Technology used in scams

Personal residence and vacation home advantages and traps Depreciation, credits, passive losses, qualified business income (QBI) Installment sales Involuntary conversions Like-kind exchanges Real estate investment trusts (REITs)

When is the auditor required to follow the Yellow Book (aka Government Auditing Standards or GAGAS)? How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review and more) The Yellow Book requirements related to the performance of and reporting on a financial audit The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews and agreed-upon procedures engagements) and performance audits

Audit requirements for ERISA 103(a)(3)(C) audits An annual update of the changes affecting 401(k) plans Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting and other topics Best practices for engagement planning, internal controls, risk assessment and detailed testing Avoiding common mistakes while performing audit procedures Plan mergers and acquisitions Common audit reporting and disclosure issues

Creating a data model/Power Pivot Building PivotTables from multiple tables Creating Measures Using named sets

- Tax legislation passed by Congress. - New Treasury Regulations, Revenue Procedures, Revenue Rulings, Notices and so on. - Letter Rulings and Technical Advice Memoranda of interest to clients. - Court decisions that affect average taxpayers who retain the services of a CPA. - IRS Initiatives, Audit Technique Guides, Office of Professional Responsibility and other targeted programs. - Practice aids, checklists, examples and new forms.

Preparation by hand of a reasonably complicated Form 1120 U.S. corporate income tax return from trial balance to completed return The importance of Schedule M-1, including many adjustments in reconciling book income to tax income and items preparation staff may look for on all business returns. Learn to self-review New tax-planning strategies for depreciation deductions, including changes to 179 and first-year depreciation (Section 168(k)) as a result of recent tax legislation Methods of accounting -- Application and choices In-depth analysis of Form 4797 dealing with depreciation recapture Deductible expenses -- including rules on meals and entertainment Section 163(j) Computation of tax liability Overview of many common business deductions; which are deductible and which are M-1 items? How to practically handle uniform capitalization and inventory accounting for a small manufacturing concern And much more