CPE & Event Catalog
New PCAOB Quality Control Standard Overview WEBCAST
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Your Desk
2.0 Credits
Background of the new PCAOB Quality Control Standard. Overview of the elements of a quality control system. Examples of quality risks and potential responses. Highlights of what is different between the AICPA Quality Management Standard.
Preparing to be a Forensic Accountant - Focus on Computer Forensics - Part 1 WEBCAST
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Your Desk
1.0 Credits
Forensic accounting.
Taxation of Non-fungible Tokens (NFTs) WEBCAST
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Your Desk
2.0 Credits
NFT basics. Classification of NFTs. Current Legislative and Policy Environment. Tax implications of creation, sales and exchanges of NFTs.
Advanced Negotiations: Never Split the Difference WEBCAST
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Your Desk
2.0 Credits
Negotiations. Business management.
Critical Thinking Skills: Prevent Mistakes Now WEBCAST
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Your Desk
2.0 Credits
Critical thinking. Communication.
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.