CPE & Event Catalog
AI Foundations: A Hands-On Workshop for Accounting Professionals WEBCAST
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None
4.0 Credits
How generative AI works and the ways in which it differs from other technology. Ensuring data security with AI. Essential AI prompting skills. Personalizing AI for professional relevance. Applying AI to practical accounting use cases.
Farm Tax Conference 2025 IN PERSON
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Kennewick
8.0 Credits
Tax updates, court rulings, and income tax law changes SECURE 2.0 and Inflation Reduction Act impacts Tax planning for land ownership and related-party transactions Essential tips on farm deductions, income deferral, and tax planning
A&A Update for Closely Held Businesses WEBCAST
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Your Desk
6.0 Credits
Recently issued FASB Accounting Standards Updates, including those that will become effective during audit engagements conducted in 2024. Recently issued Statements on Auditing Standards and other AICPA activity. Recently issued Statements on Standards for Accounting and Review Services.
Fundamentals of 1031 Exchanges WEBCAST
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Your Desk
8.0 Credits
Statutory framework for 1031 exchanges. Business and investment property characterization. Deferred exchange rules and techniques. Exchange mathematics: boot, gain and basis. Reporting for failed exchanges (over two tax periods). Improvement, reverse and non-safe harbor exchanges Partnership and TIC issues: IRC Sec. 761.
Limited-Scope Audits of 401(k) Plans: ERISA Section 103 (a)(3)(C) WEBCAST
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Your Desk
8.0 Credits
Auditing and reporting requirements to meet when the client selects the ERISA Section 103(a)(3)(C) limited scope audit option. AICPA AU-C 703. Forming an opinion and reporting on financial statements of employee benefit plans subject to ERISA.
Tax Planning for Sole Proprietors & Other Business Owners WEBCAST
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Your Desk
8.0 Credits
Using the independent contractor rules and hobby loss rules to ensure the activity is a trade or business Reviewing Schedule C deductions for travel, meals, transportation, employee fringe benefits, costs of goods sold, depreciation, and home offices. Maximizing the benefits from 1040 deductions for Keogh plans, Solo 401(k)s, Simplified Employee Pension (SEP) plans, and SIMPLE plans. Taking advantage of the self-employed health insurance deduction and the qualified business income (QBI) deduction. Avoiding the at-risk and passive activity loss limitations. Making the right business entity election. In-depth coverage of what advisers of sole proprietors and single-member limited-liability-company owners need to know.
Partnership Checkup: Tax Issues & Forms Reporting WEBCAST
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Your Desk
4.0 Credits
Clarify the importance of partnership capital accounts and partnerships debt on partner's tax basis. Impact of contributed property. Explain the importance of shareholder loans to the entity. Discuss how basis is impacted by distributions of corporation property and the sale/or liquidation of the S corporation interest. Comprehensive examples illustrate the mechanics of the basis determination process. Discusses how S corporation losses impact Form 1040 Schedule E reporting. How to get from the Schedule K-1 information to the basis calculations.
HR Investigations - Episode 1 - Introduction-Assessing-Planning WEBCAST
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Your Desk
1.0 Credits
Investigation terminology. Assessment skills. Investigative methodology.
Peeking Behind the Curtain: Exploring IRS Audit Technique Guides WEBCAST
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Your Desk
2.0 Credits
Overview of ATGs. Best practices for utilizing ATGs. Salient provisions of selected ATGs. Insights auditors may obtain from analytical procedures. Nuances associated with selected industries.
Nonprofit A&A Series Part 1: Financial Statement Presentation & Disclosure WEBCAST
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Your Desk
2.0 Credits
Overview of required financial statements. Unique considerations in the nonprofit environment. Presentation options for reserves, restrictions, functional expenses and liquidity. Common pitfalls and little-known alternatives. Recognize financial statement presentation requirements for nonprofits.
Accounting for Income Taxes for Private Companies WEBCAST
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Your Desk
4.0 Credits
Sample Schedule M calculations. Sample work papers for deferred tax computations. Comprehensive two-year example and computations. Review and analysis of recurring temporary differences. Identification of the sources to compute cumulative temporary differences. Sample workpapers for analysis of tax positions.
What Every CPA Should Know About Fraud WEBCAST
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Your Desk
4.0 Credits
How fraud is detected. The role of external auditors in finding fraud. Revenue recognition issues. Corrupt management. Data mining. Physical and biometric controls
Passive Activities & Rental Real Estate Income Tax Issues WEBCAST
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Your Desk
8.0 Credits
Detailed coverage of the passive activity rules under IRC Section 469 (and related regulations), how the 3.8% net investment income tax under Section 1411 and qualified business income (QBI) deduction under Section 199A applies to rentals and passive activities, and what is a trade or business rental is under Section 162. How the PAL rules apply to rental real estate activities and investments in S corporations and partnerships. Definition of activity and the activity grouping and disclosure rules. Real estate professional exception to the PAL rules for investments in non-passive rentals. Special $25,000 loss allowance for rental real estate with active participation. Material participation safe harbor rules. Events that trigger suspended PALs. Limitations on tax credits generated by passive activities. Special rules that re-characterize passive income to non-passive income. What rentals are subject to self-employment tax under Section 1402.
Roadmap to Ethical Decision Making WEBCAST
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Your Desk
2.0 Credits
Provide best practice tips and practical strategies for preserving independence when assisting clients with technical matters. Discuss the principles of professional conduct. Address compliance with professional standards. Use case studies to address circumstances that may create threats to independence.
Nonprofit A&A Series Part 2: Revenue Recognition WEBCAST
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Your Desk
2.0 Credits
Pledges and contributions. Restrictions and conditions. Special concerns with governmental funding. Donated goods and services. Special events. Revenues earned through sales and services to customers, including the application of CECL.
Artificial Intelligence: A Practical Guide for Financial Leaders and CFOs WEBCAST
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Your Desk
2.0 Credits
AI Evolution: How has AI evolved and where does it stand today. Generative AI: What exactly is generative AI; and how is it different. AI Limitations: What AI can't, shouldn't or won't do. AI Applications: How can I practically use AI right now.
Everything You Need to Know About the Pass-Through Entity Rules: IRC Section 199A The Code and Regulations WEBCAST
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Your Desk
4.0 Credits
Understanding the term QBI. Understanding the terms SSTB. Understanding the term QTB. Calculate the 199A deduction Understanding the phaseouts. Understanding aggregation. Rental property as a trade or business. Identify how your clients can maximize the deduction. Planning ideas. Understand the Section 199A Regulations.