CPE & Event Catalog
Taxation of Judgements and Settlements WEBCAST
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Your Desk
2.4 Credits
Types of damages or remedies that can be awarded or agreed upon pursuant to litigation. Review of the Internal Revenue Code and regulations governing the taxation of various types of litigation payments. Suggestions for drafting pleadings or settlement agreements.
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.
Fiduciary Accounting Part 2: Tools, Rules and Relationship to Tax WEBCAST
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Your Desk
2.0 Credits
Setting up a chart of accounts. Reviewing the estate plan. Distinguishing between "income" and "principal." Understanding the relationship of fiduciary accounting to fiduciary taxation.
Accounting for and Auditing Cryptocurrency & Digital Assets WEBINAR
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Your Desk
2.0 Credits
Common applications related to initial recognition and measurement, subsequent measurement or derecognition, presentation, and disclosure of cryptocurrency and other digital assets. Feedback from the AICPA's Digital Assets Working Group intended to assist auditors with opining on these digital records
K2's What's New With QuickBooks WEBCAST
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Your Desk
1.0 Credits
Licensing issues. Pricing updates. New and improved features. Transitioning from QuickBooks Desktop to QuickBooks Online.
S Corporation Checkup: Tax Issues & Forms Reporting WEBCAST
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Your Desk
4.0 Credits
Discuss the calculation of basis when the entity is formed including the impact of contributed property. Explain the importance of shareholder loans to the entity. Uses a comprehensive example to illustrate the mechanics of the basis determination process. Schedules K-2 and K-3. Discuss how basis is impacted by distributions of corporation property. Explain how basis is impacted by sale/or liquidation of the S corporation interest. S corporation losses and how they impact Form 1040 Schedule E reporting. Show how to get from the Schedule K-1 information to the basis calculations. Comprehensive example to illustrate the mechanics of the basis determination process.
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.
An Exhaustive Look At Fraud and Ways To Control It WEBINAR
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Your Desk
8.0 Credits
Fraudulent acts initiated from outside organizations. Why internal fraud occurs. The importance of fighting cyber-fraud. Steps that verify anti-fraud activities are working.
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.
Analyzing Financial Statements WEBCAST
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Your Desk
8.0 Credits
Financial reporting and financial statements. Use of Non-GAAP performance measures and key performance indicators. Forecasting. Valuation. Comprehensive financial statement analysis with case study.
Budgeting: Presenting and Communicating your Numbers WEBCAST
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Your Desk
2.0 Credits
Communicating your budget to non financial types.
Retirement Planning Issues: Where We Stand Now WEBCAST
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Your Desk
4.0 Credits
Thorough exploration of current retirement planning trends and implications. Strategies for maximizing retirement savings within existing regulatory structures. Tax-efficient navigation of various retirement plan options. Estate planning techniques aligned with contemporary trends for optimal benefits. Insight into latest rules for required minimum distributions (RMDs).
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 Sect.469 (and related regulations), how the 3.8% net investment income tax under Sect.1411 and qualified business income (QBI) deduction under Sect.199A applies to rentals and passive activities, and what is a trade or business rental is under Sect.162. How the PAL rules apply to rental real estate activities and investments in S corporations and partnerships. Definition of an 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 Sect. 1402.
S Corporation Preparation, Basis Calculations & Distributions - Form 1120S Schedule K & K-1 Analysis WEBCAST
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Your Desk
8.0 Credits
Extensive review of the S corporation tax laws with an emphasis on any new legislation. Review the Form 1120S and discuss how items get reported on the S corporation tax return and flow-thru to the shareholders on their schedule K-1. Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual's Federal income tax return and how the items affect the shareholder's stock and debt basis. Look at detailed Schedule K-1 information reporting to shareholders needed for the qualified business income (QBI) deduction, 3.8% net investment income tax and business interest expense limitations. S corporation formation issues under IRC Sect. 351. Tax ramifications and reporting of distributions at the S corporation level including when the S corporation has prior C corporation earnings and profits. Preparation of the Schedule M-2 and the ordering rules for distributions out of the AAA, PTI, E&P, and OAA accounts.
Fiduciary Accounting Part 3: Special Accounting Elections & Distributions WEBCAST
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Your Desk
2.0 Credits
Analyze a traditional fiduciary accounting situation. Determine the use of the reserve for depreciation. Become acquainted with the special accounting rule for business assets. Review the accounting treatment of distributions from entities.
Farm Tax Conference 2025 WEBCAST
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Your Desk
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
Benefits and Best Practices for Telework WEBCAST
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Your Desk
2.0 Credits
Communication. Business management.
Fiduciary Accounting Part 4: The New Frontier?Total Return Trusts WEBCAST
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Your Desk
2.0 Credits
What are new frontier trusts. Situations where the use of the trustee's power to adjust or a unitrust can be beneficial. Understanding the requirements for using a particular strategy. Authority and requirements for the trustee's power to adjust with a problem example. Authority and requirements for unitrusts with a problem example.
Fiduciary Accounting & Tax Planning for Estates & Trusts WEBCAST
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Your Desk
4.0 Credits
Fundamentals of fiduciary accounting. Uniform Principal and Income Act. Discretionary Power to Adjust. Allocations between principal and income. Trust accounting. 3. 8% Net Investment Income. Form 1041 - Schedule I. Section 645 Election. Simple or complex trusts.
Governmental Accounting 101 WEBCAST
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Your Desk
2.0 Credits
Fund types. Budgetary accounting. Financial reporting requirements. Single Audit Act. Audit standards and procedures. Best practices in governmental accounting.