CPE & Event Catalog
Communicating in a Virtual and Live Environment - Numbers Matter But So Do Words WEBCAST
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Your Desk
2.0 Credits
Tackling the emotions of presenting. Use of visuals in presentations. Telling stories. Who is your audience and why is it crucial? Defining presentations in a virtual and live world dynamic. Discuss the overarching themes of effective presentations. Building out a presentation with a roadmap order. Discuss the types of presentations, including the good and the bad. Tips on the right considerations in being effective in virtual presentations.
Mergers & Acquisitions: Tips and Speed Bumps to Avoid WEBCAST
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Your Desk
2.0 Credits
Making strategic acquisitions. Identifying potential acquisition candidates. Alternatives to M&A. Identifying and understanding organizational culture. Understanding the keys to effective and efficient due diligence. Planning and executing an effective integration. Key considerations.
Hands-On Tax Return Workshop - Partnerships & LLCs (Form 1065) WEBCAST
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Your Desk
8.0 Credits
Extensive review of the partnership income tax laws with an emphasis on any new legislative changes. Comparison of partnerships, LLCs and LLPs. Overview the formation of a partnership/LLC and the Sect. 704(c) pre-contribution gain or loss rules. Schedule K analysis. How schedule K items get allocated to partners on schedule K-1s. Look at detailed Schedule K-1 information reporting to partners needed for the qualified business income (QBI) deduction, 3. 8% net investment income tax and business interest expense limitations. Learn the special tax treatment of fringe benefits paid on behalf of the partners and LLC members. Comparing the tax and Sect. 704(b) book capital account computations. Discuss partner guaranteed payments and self-employment tax issues. Schedule M-1. Schedule M-2. Review the importance and basics of calculating a partner's outside tax basis. Overview of the tax treatment of distributions, recourse and nonrecourse debt allocations. Sect. 754 election for optional basis adjustments. Sect. 743 and Sect. 734 mandatory basis adjustments.
Form 1041 Advanced Series Part 1: Why Complex Trusts are Complicated WEBCAST
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Your Desk
2.0 Credits
How to identify a complex trust and the complications that arise with complex trusts. The importance of recognizing the tier system used by complex trusts. The advantages and requirements of the 65-day rule. Special issues related to the charitable contribution deduction. Use of a checklist for complex trusts.
Audits of 401k Plans WEBCAST
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Your Desk
8.0 Credits
SAS 136 audit requirements for ERISA Section 103(a)(3)(C) audits. Update of the changes affecting 401k plans. Compliance issues commonly encountered in 401k plan audits. Best practices for engagement planning, internal controls, risk assessment, and detailed testing. Common audit reporting and disclosure issues.
Federal Tax Update - Individual and Business Current Developments WEBCAST
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Your Desk
8.0 Credits
This fast-paced session is a comprehensive review of newly enacted income tax legislation, issuance of income tax regulations, court cases, IRS notices, revenue procedures and private letter rulings affecting individuals and businesses. Each participant will receive a comprehensive manual with the hottest tax topics including Pat Garverick's Quick Reference Chart. Topics include but are not limited to: Discuss the most recent individual and business income tax legislation passed to date including any TCJA provisions expiring after 2025. Walk through major tax changes to corporations, partnerships and/or individuals and any changes to the income tax forms and other related schedules. Review numerous business income tax provisions including but not limited to the 20% qualified business income (QBI) deduction; changes to NOLs, 461(l) business loss limitations, accounting method changes, depreciation, retirement plans, fringe benefits and entertainment expenses. Brush up on the individual and business income tax rates (e.g., income tax rates, capital gain tax rates, self-employment tax and alternative minimum tax (AMT), 3.8% net investment income tax), Discuss other individual income tax topics and changes to filing status, personal exemptions, itemized deductions, exclusions from income, adjustments to income and income tax credits (e.g., child tax credit and dependent care credit). Walk through changes to IRAs and the NEW final required minimum distribution (RMD) regulations. Review other important IRS audit areas such as basis and at-risk limitations for S shareholders and partners, passive activity losses and real estate professionals and self-employment taxes.
SSARS Codification: Preparation, Compilation and Review WEBCAST
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Your Desk
8.0 Credits
SSARS Codification requirements. SSARS engagements: preparation of financial statements, compilation of financial statements and proforma financial information. Review of financial statements. Overview coverage of the amendments to the SSARS contained in SSARS 26.
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.
Revenue Recognition - Recognize Revenue WEBCAST
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Your Desk
1.0 Credits
Revenue recognition.
Crucial Real Estate Taxation Insights Part 2 WEBCAST
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Your Desk
2.0 Credits
How to distinguish repairs from capital improvements. Partial disposition losses. Deducting removal costs. Depreciating property acquired in a like-kind exchange. Converting nondeductible interest expense into deductible interest expense.
Form 1041 Advanced Series Part 2: Cash & Property Distribution Issues WEBCAST
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Your Desk
2.0 Credits
Calculating DNI and the distribution deduction. Determining types of distributions and whether a distribution "carries out" DNI. In-kind distributions and the impact on the distribution deduction. Depreciation and the distribution of in-kind property. Distributions that result in "Kenan gain." funding a pecuniary bequest with depreciated property. IRC Sec. 643(e).
SEC Case Studies: Ethical Dilemmas in Finance and Accounting WEBINAR
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Your Desk
2.0 Credits
Introduction to ethics and ethical dilemmas. Ethical codes and professional standards. Fraud and the fraud triangle. Ethical decision-making models. Financial statement manipulation tactics. Cash flow and key metrics misrepresentations.
Current Fraud Trends - Nonprofit and Government Entities WEBCAST
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Your Desk
2.0 Credits
Best practices for fraud prevention and detection. Common fraud schemes in nonprofit and government entities.
Financial Statement Analysis WEBCAST
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Your Desk
4.0 Credits
Purposes of financial statement analysis. Trend analysis and vertical and horizontal analysis. Simple and multivariate regression. Analysis of metrics. Assessment of liquidity, solvency, and profitability. Using data visualizations. The role of qualitative factors.
Mastering Microsoft 365 Copilot for CPAs WEBINAR
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Your Desk
2.0 Credits
Overview of Microsoft 365 Copilot features. Automating tasks with AI assistance. Enhancing content creation and data analysis. Collaboration tools powered by AI. Best practices for maximizing Copilot's benefits.
Performance Management - Hiring to Retiring WEBCAST
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Your Desk
1.2 Credits
Employee engagement. Recruiting. Talent management. Employee relations.
Revenue Recognition - Topic 606 Disclosures WEBCAST
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Your Desk
1.2 Credits
Revenue recognition.
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.
Fraud - How to Find, How to Prevent WEBCAST
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Your Desk
4.0 Credits
Fraud and its impact on our clients. Fraud prevention. Internal controls. Fraud risks. Fraud prevention tips.
Fiduciary Accounting for Estates and Trusts WEBCAST
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Your Desk
4.0 Credits
10 Principles of Tax Accounting for Trust Income. Entity accounting income and Form 1041. Uniform Principal and Income Act. Discretionary Power to Adjust. Allocations between principal and income. Trust accounting issues.