CPE & Event Catalog
Revenue Recognition - Recognize Revenue WEBCAST
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Your Desk
1.0 Credits
Revenue recognition.
Accommodation Requests - Substance Abuse - Contagious Infections WEBCAST
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Your Desk
1.0 Credits
Accommodation requests - religious practices. Accommodation requests - disabilities. Substance Abuse - constructive confrontation. Substance Abuse - duty to accommodate as a disability. Disclosures of potentially contagious infections.
Section 199A Rules and Forms Reporting WEBCAST
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Your Desk
2.0 Credits
A deep-dive look at the Section 199A flow-through entities deduction. Calculation of qualified business income. Self-rental rule for 199A compared to self-rental rule for passive activities. Differing impact on the sole proprietorship, partnerships and S corporations. Forms reporting in Form 8995 and Form 8995-A. 199A flowchart.
Lease Implementation for Private Entities WEBCAST
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Your Desk
4.0 Credits
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.
Revenue Recognition in an Environment of Uncertainty WEBCAST
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Your Desk
2.0 Credits
Alternatives to adopting Topic 842. Short-term lease and related-party leasing arrangements. Identifying lease agreements under the new rules. Proper treatment of lease incentives, leasehold improvements, and lease modifications.
Defining Lines: Advanced Professional Boundaries WEBCAST
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Your Desk
2.0 Credits
Best practices for personal and professional boundaries. 3 types of workplace boundaries. 6 fail-safe ways to implement your boundaries at work. Understanding interference and how to manage related stress. Developing flexibility for efficiency and ease.
Self-Rental Real Estate Passive Activity Rules WEBCAST
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Your Desk
2.0 Credits
Definition of self-rental property - both for Sections 199A and 469. Self-rental income from directly owned properties and reporting on Form 1040, Schedule E, page 1. Self-rental income from indirectly owned and reporting on Form 1040, Schedule E, page 2. Self-rental property and the Form 8582. Self-rental property and the flow-through entity grouping election. Real-life situations illustrate the various possibilities and discuss the consequences of failing to comply with the reporting standards.
Mastering Charitable Remainder Trusts and Form 5227 ComplianceCompliance WEBCAST
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Your Desk
2.0 Credits
Introduction to Charitable Remainder Trusts (CRTs). Types of CRTs and their benefits. Formation and funding of CRTs. Identifying suitable candidates for CRTs. Understanding Form 5227. Line-by-line breakdown of Form 5227. Reporting trust assets and income. Distributions and charitable beneficiaries. Compliance updates and recent changes to Form 5227. Best practices for accurate completion and filing.
Hiring Remotely: Using Personality Assessments for Better Hiring Decisions WEBCAST
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Your Desk
1.0 Credits
Remote hiring best practices. Personality assessments in hiring. Effective integration of personality assessments. Minimizing bias and ensuring cultural fit.
Preparing for and Conducting Discharge Meetings WEBCAST
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Your Desk
1.0 Credits
Issues to be evaluated pre-discharge. Off-site/off work-misconduct. Pre-discharge interviews. Resignations. Discharge meetings. Exit interviews. Reference checks.
2025 Yellow Book Update WEBINAR
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Your Desk
2.0 Credits
Yellow Book engagements. Independence requirements in GAGAS. Quality management in Yellow Book. Common deficiencies found in Yellow Book engagements.
Common Audit and Financial Reporting Deficiencies in State and Local Governments WEBCAST
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Your Desk
2.0 Credits
Financial statement preparation. Common mistakes made in preparing financial statements. GASB financial statement preparation standards.
Audit & Attest Quality Matters that Should be on Your Radar - Avoiding Common Deficiencies in SAS, SSARS and SSAE Engagements WEBCAST
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Your Desk
8.0 Credits
Applying professional skepticism to ensure quality work. Meaningful risk assessment when designing work programs for various levels of services. Proper planning and supervision of all engagements. Accountant responsibilities for evaluating internal control. Strengthening analytic procedures to support conclusions. Complying with the Code of Professional Conduct and quality management standards.
Audits of HUD Assisted Projects WEBCAST
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Your Desk
6.0 Credits
Audit requirements. Audit procedures. Requirements under HUD Consolidated Audit Guide and the Uniform Guidance.
Forensic Accounting: Fraud Investigations WEBCAST
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Your Desk
8.0 Credits
Evidence in the investigative process. Tools used in forensic investigations. Conducting interviews. Forensic accounting reports. Expert witness testimony.
Financial Accounting Standards: A Comprehensive Review WEBCAST
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Your Desk
16.0 Credits
Application of professional judgment. Codification, GAAP and the GAAP hierarchy. Recent changes in financial statement presentation. Hot Topics in financial reporting and accounting.
Measuring Audit Risks WEBCAST
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Your Desk
3.0 Credits
The planning process. When it starts and when it ends. Determining the audit objectives. The importance of the nature, timing, and extent of the audit process. The importance of professional skepticism. The preliminary engagement activities. Documentation of audit risk. Determining materiality.
Member Exclusive: How CPAs Can Strategically Use Their Income: Assessing the Financial Situation and Taking Control WEBINAR
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Your Desk
1.0 Credits
Take control of your finances and create a path to financial freedom.
Comprehensive Estate Planning: Administration & Postmortem Strategies WEBCAST
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Your Desk
8.0 Credits
Introduction to estate administration. How to read a last will and testament. Understanding the entities. Administration the estate and orderly process. The probate process and the courts. Special issues in estate administration. Postmortem issues regarding income taxation of descendants and estates. Post mortem opportunities on the estate income tax return. Available post mortem estate tax elections. Portability election. Disclaimers.
Partnership & LLC (Form 1065) - Formation to Liquidation WEBCAST
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Your Desk
8.0 Credits
Extensive review of the partnership tax laws with an emphasis on any new legislative changes. Overview of different forms of business entities including the check-the-box regulations. Formation issues including the mandatory allocation of the Sect. 704(c) pre-contribution gain or losses back to the contributing partner/member. Schedule K and K-1 separately stated versus non-separately stated income and expense items. Detailed Schedule K-1 reporting including the 20% qualified business income (QBI) deduction and 3. 8% net investment income tax. Calculating the tax and Sect. 704(b) book capital accounts. Substantial economic effect requirement to have special allocations to the partners/members. Allocation of recourse and non-recourse debt on K-1s. Guaranteed payment issues and tax treatment of fringe benefits. Self-employment tax issues and pitfalls. Tax treatment of distributions cash versus non-cash and liquidating versus non-liquidating. Sales and liquidations (redemptions) of partnership interests. Sect. 754 optional basis adjustments and mandatory adjustments.