CPE & Event Catalog
Tax Planning for Seniors WEBCAST
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Your Desk
4.0 Credits
Income for seniors: retirement, earnings and investments. Tax Deductions: planning, bunching, strategies. Planning to help family members.
Hands-On Tax Return Workshop - S Corporations (Form 1120S) - Partnered with the Oregon Society
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Your Desk
8.0 Credits
This session is taught using a Hands-On methodology. Using a comprehensive trial balance, the participant will walk through the steps to prepare a complete and accurate Form 1120S (and related schedules). Each participant will receive a comprehensive S corporation income tax reference manual that includes numerous practice aids, real world examples, new Federal income tax forms and schedules, and Pat Garverick’s Quick Reference Chart. Topics include: Comprehensive review of S corporation income tax laws, with emphasis on new legislative changes and the status of expiring or extended provisions. Schedule K analysis. Discuss how schedule K items get allocated to shareholders on their schedule K-1s. Look at detailed Schedule K-1 information reporting to shareholders needed for the qualified business income deduction, 3.8% net investment income tax and business interest expense limitations. Talk about the unreasonably low officer compensation issues. Learn the special tax treatment of fringe benefits paid to 2% shareholders and family members. Schedule M-1 – calculate the reconciliation of income or loss per books with income or loss per income tax return. Schedule M-2 – detailed step-by-step calculation of the AAA, PTI, E&P and OAA accounts, and more.
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.
Partnership Essentials: Tax Basis Capital Accounts WEBCAST
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Your Desk
2.0 Credits
Importance of tax basis capital accounts. Reporting negative tax basis. Tax accounting for property contributed to a partnership. Effect of the Ceiling Rule. Allocation of depreciation to partners. Alternative and Remedial Methods. Effect on financial capital accounts. Form 1065, Schedule K-1.
About the TIGTA: Who Watches the IRS? WEBINAR
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Your Desk
2.0 Credits
The role of TIGTA in the US tax system. Auditing, investigating, and inspecting and evaluating IRS programs and operations. Identifying opportunities to improve the administration of tax laws. Promoting integrity, economy, and efficiency in the tax system. Responding to requests from Congress and other external stakeholders. Upholding ethical standards in the accounting profession. Building trust and confidence in the tax system.
Cash Flow Clarity: Effectively Communicate Cash Flows for your Board and C-Suite WEBCAST
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Your Desk
2.0 Credits
The importance and structure of the cash flow statement. Understanding operating, investing, and financing activities. Presenting the statement using the Sources and Uses approach. How to tell the business story through cash flows and alternative reporting methods. Identifying key drivers of cash and liquidity. Bridging the gap between accrual accounting and understanding cash. Communicating effectively with CEOs, boards, and non-financial stakeholders.
Tax Implications of Retirement Plan Distributions WEBINAR
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Your Desk
1.0 Credits
Required minimum distributions for a deceased's heirs. 2025 retirement plan contribution limits. Required minimum distributions and contributions to charity. Key provisions of Secure Act 2.0.
Forensic Accounting: Court Approved Methods of Proof WEBINAR
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Your Desk
4.0 Credits
The role of methods of proof in forensic accounting. The various types of methods of proof approved by the courts. The weakness and strengths of the methods of proof. The formulas in calculating methods of proof. Applying the formulas in various circumstances.
Financial and Tax Accounting for S Corporations and Partnerships WEBINAR
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Your Desk
8.0 Credits
Review the Accounting Standards Codification, Special Purpose Frameworks, and AICPA financial reporting framework and their application to partnerships, LLCs and S corporations. Financial accounting issues arising from changes in ownership. Financial vs. tax accounting for partnership or LLC capital accounts. Section 704(b) substantial economic effect rules and their relation to financial accounting. The integration of financial accounting with Forms 1065 and 1120S. Financial accounting basis for ownership interests vs. tax accounting basis for ownership interests. Deferred tax accounting for partnerships, LLCs, and S corporations. Financial accounting for the operations of a partnership or LLC. Financial accounting impact of the C to S election and the S to C election. Financial and tax accounting for S corporation shareholder equity and partner capital accounts. Financial vs. tax accounting for loans to and from S corporations and their shareholders.
Hands-On Tax Return Workshop - Partnerships & LLCs (Form 1065) WEBCAST - Partnered with the Oregon Society
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TBD
8.0 Credits
This session is taught using a Hands-On methodology. Using a comprehensive trial balance, the participant will walk through the steps to prepare a complete and accurate Form 1065 and related schedules. Each participant will receive a comprehensive partnership income tax reference manual that includes numerous practice aids, real world examples, new Federal income tax forms and schedules, and Pat Garverick’s Quick Reference Chart. Topics include: Comprehensive review of partnership income tax laws, with emphasis on new legislative changes and the status of expiring or extended provisions. Comparison of partnerships, LLCs and LLPs, Overview the formation of a partnership/LLC and the Section 704(c) pre-contribution gain or loss rules, Schedule K analysis– determine if income statement items are separately or non-separately stated income and expense items, 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 deduction, 3.8% net investment income tax and business interest expense limitations, and more.
Deep Dive Into Common Auditing Deficiencies WEBINAR
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Your Desk
4.0 Credits
Review common deficiencies identified by the AICPA and state boards of accountancy. Feature discussion on a variety of topics, including analytical procedures, sampling, group audits and risk assessment. Review of the areas of concern and how you can overcome them by employing best practices.
Power Skills: Professionalism and Client Interactions WEBINAR
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Your Desk
2.0 Credits
Best practices when communicating with the client. Complicated scenarios for practice.
Accounting for Leases WEBCAST
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Your Desk
2.6 Credits
Accounting. Finance. Financial statement preparation.
Business Tax Update: OBBA and Recent Developments WEBINAR
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Your Desk
2.0 Credits
Recent legislation impacting business taxpayers. The One Big Beautiful Bill Act. Extenders legislation update. Meals and entertainment expense reporting. Partnership and S corporation update. Income and deductions.
Cryptocurrency Transactions: Navigating Federal Tax Rules WEBCAST
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Your Desk
1.0 Credits
Review existing reporting rules. Broker reporting requirements and Form 1099-DA. Reporting crypto transactions.
How AI Fits into the Accounting World WEBCAST
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Your Desk
2.0 Credits
An overview of AI constructs. How artificial intelligence is being used by accountants today. Accounting-centric AI developments on the horizon.
K2's Eight Awesome PivotTable Features WEBCAST
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Your Desk
2.0 Credits
Adding user-defined calculations to PivotTables. Enhancing PivotTables with Key Performance Indicators. Using PivotTables to consolidate standard Excel reports. Creative ways to filter PivotTables. Linking accounting software data into PivotTables.
Business Partnerships: Managing Supplier Relationships WEBINAR
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Your Desk
1.0 Credits
Overview of supplier contracts. Case studies of successful and not-so-successful supplier relationships. Risk potentials.
Accounting for the Gig Economy WEBCAST
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Your Desk
2.0 Credits
Characteristics unique to the gig economy. Independent contractor and employee classification considerations. Recordkeeping considerations for independent contractors. Accounting and reporting issues for gig economy participants. Audit and attestation for clients who participate in the gig economy. Tax and regulatory considerations. The CPA as a trusted advisor for independent contractors.
Accounting for and Auditing Cryptocurrency and 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.