CPE & Event Catalog
FASB & AICPA Update for Tax Professionals (Highlights) WEBCAST
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Your Desk
2.0 Credits
Broadly applicable ASU effective in 2024 and beyond. Significant recent SAS.
Schedule C of Form 1040 WEBCAST
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Your Desk
2.0 Credits
When Schedule C applies. Cash vs. Accrual method. Typical business deductions. Business vehicle expenses. Section 179 and bonus depreciation.
Small Business Risk Avoidance WEBCAST
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Your Desk
4.0 Credits
New perspective on corporate governance. ERM overview. ERM-small business approach. 10 steps to take NOW.
Tax Basis Financial Statements WEBCAST
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Your Desk
2.0 Credits
Tax basis financial statements presentation and disclosure. Reporting on tax-basis financial statements.
Forensic Accounting: When The Office Is A Crime Scene WEBINAR
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Your Desk
4.0 Credits
A step-by-step process from the initial client phone call to you writing a report of your findings for any civil or criminal actions that may be pursued. How to advise your client in approaching an allegation of embezzlement. What pitfalls may arise in finding the truth. The best practices to ensure that the evidence is preserved properly for potential civil or criminal actions.
Internal Control Frameworks for Single Audit WEBCAST
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Your Desk
1.0 Credits
COSO 2013 Update. Yellow book. Accounting.
Performance Auditing Made Easy WEBCAST
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Your Desk
1.5 Credits
Performance audit standards. Performance audit types. Performance audit objectives.
Planning for Small Business Success WEBCAST
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Your Desk
4.0 Credits
The integrated planning model. The strategic plan. Linkage with Performance Based Management. Tracking success. Real world examples.
Real Estate Tax Issues: Passive Activity, Self-Rental and Section 199A WEBCAST
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Your Desk
4.0 Credits
Integration of the real estate professional rules with reporting on Form 1040, Schedule E. Real estate professionals and indirectly owned (partnerships, S corporations) entity's reporting on Form 1040. How "real estate business" is interpreted under the Section 199A rules and how it integrates with the passive activity rules. Real estate professionals and the Form 8582 (Passive Activities). How to make the "grouping" election for passive activities and the flow-through deduction. Definition of self-rental property - both for Sections 199A and 469. Reporting using Form 1040, Schedule E, page 1 and 2. Self-rental property and the Form 8582 (passive activity).
Internal Controls Over Compliance vs Compliance WEBCAST
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Your Desk
1.0 Credits
Compliance supplements. Yellow book. Accounting.
Auditing Standards Update & Best Practices WEBCAST
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Your Desk
4.0 Credits
Designing and performing sufficient audit procedures required for all audits, particularly when auditing privately-owned companies. Identify controls that exist, especially when those controls are not clearly identified or formalized. Evaluate if those controls prevent or detect material misstatements in the financial statements. Design effective audit procedures (including testing of controls where appropriate) in response to the auditor s assessed risk of the potential material misstatements in the financial statements.
Audits Under Uniform Guidance - Single Audit & NPOs WEBCAST
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Your Desk
4.0 Credits
Concepts of the Single Audit under the Uniform Guidance. Performing the compliance audit of federal awards, including testing auditee compliance and internal control over compliance. Auditor reporting responsibilities including the compliance audit reports, the report on the schedule of expenditures of federal awards, and schedule of findings and questioned costs. Requirements for the schedule of expenditures of federal awards, known as the SEFA. Update on the OMB Compliance Supplement.
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
Comprehensive Pass-Through Owners? Basis and Distribution Rules WEBCAST
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Your Desk
8.0 Credits
Understand the four loss limitation rules applied on the owner s individual income tax return (i.e., basis, at-risk, passive, and excess business loss limitations). Determine how to calculate an owner's initial tax basis of his pass-through entity. Learn how to correctly make annual adjustments to a pass-through owner's tax basis. Identify what constitutes a debt basis for an S corporation shareholder. Learn the tax ramifications of repaying loans to S corporation shareholders.
Strategies for Tax Dispute Resolution WEBCAST
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Your Desk
8.0 Credits
Examination process: organization of IRS, standards for return selection; AICPA SSTS (revised), Circular 230 guidelines, amended returns and approaches to resolving examination problems. Civil penalties, delinquency penalties, accuracy-related penalty, fraud penalty, preparer penalty, promoter and protestor penalties and foreign information return penalty regime. Audits and administrative appeals, nature and scope; docketed v. nonticketed appeals, appeals conferences and settlement approaches. Collection process: significance of assessment; nature of tax liens and levies, installment agreements, collection due process, offers in compromise and bankruptcy. Tax fraud: civil tax fraud badges, criminal tax fraud violations, defenses, voluntary disclosures the role of Kovel accountant. Judicial proceedings: Tax Court process, federal district court, Court of Federal Claims and California Superior Court.
Form 1120S - Preparation and Analysis WEBCAST
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Your Desk
2.0 Credits
S corporation taxation fundamentals. Income and deductions for S corporations. Shareholder basis calculation. Reporting requirements for Form 1120S. Advanced tax planning strategies.
Tax Depreciation: How to Optimize Deductions WEBCAST
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Your Desk
2.0 Credits
Recent tax legislation and developments related to depreciation and capitalization. Eligible property for Section 179 and Section 168(k). Section 179 deduction and its use to depreciate real property. Section 168(k) deduction and its use to depreciate real property. Disposition of segments of real property. Exchanges of tangible personal property after repeal of the like-kind exchange rules.
Form 709 Guidance: Gift Tax and Generation-Skipping Transfer Returns WEBCAST
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Your Desk
2.0 Credits
Review of sample returns with illustrations of most forms of gifts. How to meet the adequate disclosure requirements. Community property gifts vs. gift splitting, use of DSUEA from a pre-deceased spouse. Electing in or out of GST allocations with indirect skips.
AI for CPAs - How it Works and How to Apply it WEBINAR
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Your Desk
4.0 Credits
Fundamentals of machine learning and AI algorithms. How generative AI models like ChatGPT function. Practical examples of generative AI in accounting, finance and tax. Key terminologies and concepts simplified. AI Agents for process automation.
Making Culture A Competitive Advantage WEBCAST
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Your Desk
1.0 Credits
Talent strategy. Culture. Employee engagement. Employee retention. Leadership. Leadership strategy.