CPE & Event Catalog

Payroll tax advantages. Requirements to form an S corporation. The S corporation election. The annual S corporation tax return. Accounting methods. Section 199A deduction for qualified business income. S corporation distributions. Differences between the S corporation and other entities.

Estates and trusts as eligible shareholders. Form 1120S, Schedule B-1. Grantor trusts. Estate and gift tax treatment. GRAT and GRUT. Beneficiary controlled trusts.

Gains and losses realized. Asset transfer. Stock transfer. Sale of assets. Purchaser's tax consequences. Allocations. Effects of agreement.

The dynamic field of S corporation taxation.

Schedule K-2. Form 1116. Foreign tax credit. Schedule K-3. Schedule K-2. Schedule K-1.

Tax planning for S corp. Audit triggers. Compliance regulations. Social security benefits.

SEC climate-related disclosures. Climate-related risks. Guidance on climate-related opportunities. Transition plans, scenario analysis, and internal carbon prices. BOD oversight of climate-related risks. Targets and goals. Financial statement effects. Expenditure effects. Financial statement disclosure requirements.

Greenhouse gases. Carbon offsets and renewable energy credits. Climate-related risks. Risk management process. Financial statement effects. Financial impact metrics.

Business. Risk factors. Cybersecurity. Legal proceedings. Mine safety disclosures. MD&A. Quantitative and qualitative disclosures. Financial statements. Changes in disagreements with accountants. Controls and procedures. Executive compensation.

The Form 8-K. Controls related to the Form 8-K.

Form 8-K filing. Registrant's business and operations. Financial information. Securities and trading markets. Matters related to accountants and financial statements. Corporate governance and management. Asset backed securities. Financial statements and exhibits.

Where can I find the disclosure requirements? Measures of performance. Final amendments. Requirement to disclose a company- selected measure. Effective date and transaction requirements.

Expanding coverage and increasing retirement savings. Preservation of income. Simplification and clarification of retirement plan rules. Technical amendments. Administrative provisions. Revenue provisions. Tax Court retirement provisions.

How evolving transactions are being used to perpetrate real-life fraud.

Sales and use tax accounting. Sales tax nexus. The South Dakota vs. Wayfair case. Sales tax exceptions. Streamline sales and use tax agreement. Use tax. Buying and selling a business. Sales tax audits. Additional sales and use tax topics.

Determining the extent of testing controls, testing compliance, and tests of substantive detail.

Auditing overview. Planning an audit. Audit performance.

Overview of ASC 280. Scope of ASC 280. Operating segment determination. Reportable segments. Required disclosures for reportable segments. Entity wide disclosures.

Overview of segment reporting. Segment disclosures. Entity-wide disclosures. The competitive harm issue. Illustration-Microsoft segment reporting.

Selected business expenses. Section 162. Rent expenses. Deductible taxes. Amortization. Depreciation.