CPE Catalog & Events

Increase productivity and profitability Communicate better and resolve conflict Learn teamwork principles in today's changing accounting workplace Motivate yourself and your team

Qualified shareholder requirement Trusts as shareholders Estates as shareholders Qualified tax exempt shareholders Tax planning ideas to accommodate economic investments by disqualified investors Special rules for counting the number of shareholders One class of stock requirement Indirect preferences creating risk of failing one class of stock requirement Disqualified corporations Making an effective S corporation election Relief for late or defective elections Inadvertent termination relief for involuntary terminations

Substantially increased IRS funding provided by the Inflation Reduction Act IRS test program in 2024 to determine if it should prepare tax returns Using improved data and analytics to tailor timely collections contacts Auditing large corporations and partnerships Audits of high income and high net worth individuals Information Document Requests What happens when a client agrees or disagrees with the IRS's audit findings The Dirty Dozen: roadmap to IRS audit issues

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?

Details on CAS: new services or rebranding? Review the value of timely accurate automated accounting Review the three levels of service Discuss technology options Assess your client base for who would benefit most from CAS Staffing requirements for CAS The value of servicing a niche

Major 2024 tax form changes as they relate to individual taxpayers Key new tax developments as they relate to 2024 and how they impact the 2024 tax forms

The basics of subscription pricing Pricing strategies, with an eye toward a modern model for your business How to implement subscription pricing The need to look back and assess the financial impact of the implementation How to manage customer retention The optimum subscription pricing for your business

Overview of estate planning The dangers of a Power of Attorney The most important aspect of a will Role, scope, rights and responsibilities of an executor Benefits of incorporating a trust Bequests Caring for a pet Claims against the estate Insurance Consequences of poor estate planning

Analysis of requirements for lease accounting under ASC 842, including detailed schedules showing journal entries and computations Analysis of internal control and fraud risk aspects Identification of high-risk areas of lease accounting and reporting Suggested audit and review procedures for identified risks

How is fraud detected? The role of external auditors in finding fraud Revenue recognition issues Corrupt management Data mining Physical and biometric controls

Financial Reporting and Financial Statements Use of Non-GAAP performance measures and key performance indicators Forecasting Valuation Comprehensive Financial Statement Analysis with Case Study

Passive activity rules for trusts including the NIIT The different types of trusts for income tax purposes (e.g. simple, complex, grantor, charitable) The critical categorization of income (taxable income vs. fiduciary accounting income) Distributable net income (DNI) and how it works The "Tier" Rules The Separate Share Rule IRC 663(b) "65-Day" Rule IRC 691(c) Deduction QSST and EBST elections How to treat excess deductions on termination Grantor trust rules and how they impact planning and return preparation The income tax side of Domestic Asset Protection Trusts

Organization and structure of Form 990 Form 990 and its various schedules Form 990 filing requirements The public support tests Taxation of unrelated business income Compensation-related reporting issues

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?

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

Discussion of the importance of a financial education for the next generation Understanding a client's financial values Determining a client's financial literacy Helping clients develop a teaching roadmap Using knowledge to protect against entitlement Developing a knowledge base for the information, including a full list of recommended books on the topic and games for families to play Discussion of specific topics, including tips and tricks related to: Allowances Earning, work and entrepreneurship Spending, saving and investing Philanthropy Taxes Credit cards

Who qualifies for the waiver of the RMD excise tax for 2021, 2022 and2023? The rollover deadline for 2023 age 73 RMD Coverage of applicable provisions of SECURE Act 2.0 What is the required minimum distribution for an account owner? What is the required minimum distribution for a beneficiary IRA? Key explanations of RMD regulations The types of accounts that are subject to the required minimum distribution rules The parties that are subject to the required minimum distribution rules Exceptions and special considerations for required minimum distributions Rollover and transfer rules in an RMD year The various responsibilities for interested parties Qualified charitable distributions and how they are coordinated with RMDs and IRA contributions How the 10-year rule works for certain beneficiaries

Understanding what the metaverse is and what it is not How to access the metaverse Why accounting and other professionals should use the metaverse Where accountants can find their space in the metaverse How the metaverse is changing the way we work Ownership opportunities in the metaverse Work and taxation in the metaverse

Leadership Management of an Accounting Practice Personnel The Hiring and Onboarding process Managing a Remote Team

Leadership Development Management