CPE & Event Catalog
GAAP Update WEBCAST
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Your Desk
6.0 Credits
Business combinations and consolidations. Lease accounting. Financial instruments - credit losses (CECL). Intangibles, including goodwill. Fair value.
Internal and External Fraud: Understanding It and Working to Control It WEBCAST
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Your Desk
8.0 Credits
Understanding why internal fraud occurs. Fraudulent acts initiated by outside organizations. Policies, procedures and control measures designed to fight fraud. Steps that verify anti-fraud activities are working.
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.
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.
Cash Conversion Cycle: Tool and Techniques WEBCAST
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Your Desk
2.0 Credits
Understanding the timing elements of your day's working capital. The impact of inventory on the Cash Conversion Cycle. How vendors and customers can help your cash conversion cycle. Planning and forecasting for a healthy cash flow. Assorted management tips to control the Cash Conversion Cycle.
1065 - Understanding Partnerships Tax Returns WEBCAST
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Your Desk
2.0 Credits
Partnership taxation. Different types of partnerships. Tax obligations of partners. Role of the partnership agreement in tax reporting. Filing deadlines of Form 1065.
Critical Real Estate Taxation Issues WEBCAST
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Your Desk
8.0 Credits
The importance of correctly classifying property as capital gains property, inventory real estate, development real estate, and real estate used in trade or business and applicable cost recovery recapture rules. Preserving capital gains treatment for pre-development appreciation with a related party lot developer. Cost segregation studies for real estate and their tax consequences. Qualified nonrecourse debt under the at-risk rules. Distinguishing repairs from improvements and the tax consequences of the difference. Tax consequences of renting real estate. Common issues in ground leases, percentage leases and net leases. Classification as a real estate professional under the pal rules and interaction with the rental real estate rules and the aggregation election for rental real estate. Review of current actions by congress and the IRS affecting real estate.
Not-For-Profit Organizations: Financial Update WEBCAST
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Your Desk
3.0 Credits
Financial entity. IRS filing status. Recent ASC updates affecting nonprofit entities.
Financial Statement Analysis for Managers WEBCAST
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Your Desk
4.0 Credits
Pros and cons of ratio analysis. Cash flow analysis. Operating leverage vs. financial leverage. Effective financial performance measures.
Financial & Tax Accounting for Partnerships & LLCs WEBCAST
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Your Desk
4.0 Credits
Review of the AICPA financial reporting framework for small and medium-sized entities. Integration of these financial reporting approaches with accounting for issues in the formation of partnerships and LLCs. Financial accounting issues arising from changes in ownership of partnership and LLCs. Financial vs. tax accounting for partnership/LLC capital accounts. Review of Section 704(b) substantial economic effect rules and their relation to financial accounting. The integration of financial accounting for partnerships/LLCs with the Form 1065. Financial accounting basis for ownership interests vs. tax accounting basis for ownership interests. Deferred tax accounting for partnerships/LLCs.
Staff Tax Training: S Corporations (Form 1120S) WEBCAST
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Your Desk
16.0 Credits
Extensive review of the partnership tax laws with an emphasis on any new legislative changes and Form 1065 (and related schedules) preparation issues. Overview of different forms of business entities, including the check-the-box regulations. Formation issues, including the mandatory allocation of the Section 704(c) pre-contribution gain or losses back to the contributing partner/member. Schedule K and K-1 preparation issues including separately and non-separately stated income and expense items (including the 20% qualified business income (QBI) deduction, 3.8% net investment income tax, business interest deduction limitations, fringe benefits and entertainment expenses). Calculating the tax and Section 704(b) book capital accounts. Understand the substantial economic effect requirement to have special allocations to the partners/members. Allocation of recourse and non-recourse debt to the schedule K-1s. Deductibility of fringe benefits, including health insurance premiums. Guaranteed payments and self-employment tax issues and pitfalls. Overview of how partnership losses and deductions can be limited to calculating a partner's/member's outside basis and at-risk rules. Section 754 election for optional basis adjustments triggering. Section 743 (transfer of interests) and Section 734 (distributions). Partnership liquidation and distribution tax ramifications at both the partnership and partner level.
Big Picture Mega-Trends, Big Data, and World We Now Face WEBCAST
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Your Desk
2.0 Credits
On-going world economic trends. Demographic changes and their impact on the economy. Global technology influences. Post Covid workplace. Big data understanding and where is it going. Learn to adapt to changing situations.
Deep Dive into Common Auditing Deficiencies WEBCAST
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Your Desk
4.0 Credits
Auditing. GAAS.
Preparation, Compilation and Review Engagements WEBCAST
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Your Desk
2.0 Credits
Auditing.
Sampling - Avoiding Common Mistakes on Financial Statement and Compliance Audits WEBCAST
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Your Desk
2.0 Credits
Types of sampling and sampling risk. Differentiating statistical and nonstatistical sampling approaches. Attribute testing for tests of controls and compliance. Variables sampling for substantive audit assurance when performing tests of details. Determining sample sizes in a compliance audit in conformance with Uniform Guidance.
AI & You WEBCAST
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Your Desk
1.0 Credits
Leadership. Future of work. Workforce planning. Change management. Technology in HR. Job redesign.
Preparing Quality of Earnings Analysis WEBCAST
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Your Desk
3.0 Credits
Uses of a Quality of Earnings Report. Information needed to prepare the report. Overlapping enterprise valuation concepts. Various adjustments to "as reported" EBITDA.
K2'S Artificial Intelligence For Accounting And Financial Professionals WEBCAST
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Your Desk
4.5 Credits
Exploring AI applications in accounting and finance. Understanding AI features in everyday tools. Embracing the future: AI's impact on finance and accounting.
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.
2025 Mid - Year Tax Update: Planning for Individuals WEBCAST
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Your Desk
4.0 Credits
Legislative changes affecting business tax planning. Depreciation, start-up expenses, and profit motive considerations. Employee classification, compensation, and benefits. Business use of home, vehicle, and meals/entertainment deductions. Cryptocurrency taxation and cannabis industry tax concerns. Section 199A deduction and penalties related to business operations.