CPE & Event Catalog
CANCELLED 2027 Washington Ethics and New Developments with Mark Hugh WEBCAST
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Your Desk
4.0 Credits
The AICPA Code of Professional Conduct. Washington ethics rules and recent changes. New developments and best practices for CPAs in public accounting and industry. Case studies and Washington administration and enforcement.
Forms 1120S and 1065 Return Review Boot Camp for New and Experienced Reviewers WEBCAST -Partnered with the Oregon Society of CPAs
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Your Desk
8.0 Credits
Reviews of portions of error-prone staff-prepared Forms 1120-S and 1065 from client-provided information. Be aware of legislative changes. How to reduce input errors. When and how to rely on third-party data import software. What are common errors preparers make and what are the areas generating malpractice claims? Initial administrative groundwork. The importance of Schedule M-1. Learn how various schedules are related and learn how to self-review. Overview of new Schedules K-2 and K-3. Don't fall prey to reporting oddities. When can seemingly separately stated Schedule K items actually be trade or business items to report on Forms 1120-S or 1065? Form 1120-S - What exactly is terminating S elections today? How do I recognize a second class of stock? Maintaining shareholder basis schedules; beware of final IRS regulations regarding "open debt"; the default method of calculating basis versus the election under Section 1367; can an S corporation distribute earnings and profits from C corporation years? Form 1065 - New tax reporting requirement for partners' capital balances. Why use Section 704(b) to maintain capital accounts; Section 704(c) regulations for preventing the shifting of tax consequences among partners or members; allocating recourse, nonrecourse, and qualified nonrecourse debt; a review of Section 754 step-up in basis rules. Discussion of more complex transactions included in corporate structures. Multiple checklists of efficient procedures to identify potential issues on an 1120-S or 1065 tax return.
Top 10 Things to Know About Estate Taxation and Planning WEBCAST
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Your Desk
8.0 Credits
The Numbers: Exemptions, exclusions and discounts. Portability and step-up in basis. Asset valuation. Deductions: Marital, charitable, transmission and administration. Retirement plan assets, annuities and life insurance. Trust funding and administration.
Income Statement Disaggregation: ASC 240-40 WEBCAST
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Your Desk
2.5 Credits
Disclosure - overview. Disclosure - expense disaggregation. Implementation guidance.
Fraud Misstatements and Financial Reporting WEBCAST
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Your Desk
4.0 Credits
A case study approach to financial statement fraud. Cases on misrepresentation of assets, including cash, inventory, accounts receivable, fixed assets, goodwill and reserves. Common methods of deceiving users of financial statements. Red-flags in fraud.
CORE Series: Transfer Pricing in Today’s Global Tax Environment WEBINAR
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Your Desk
1.0 Credits
Transfer pricing strategies.
Comprehensive Roth IRA Strategies Analysis WEBCAST
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Your Desk
2.0 Credits
Why Roth-related Rules of Thumb can be flawed. Questions you can use to evaluate recommendations. SECURE 2.0 changes related to Roth IRA and Roth 401k. Backdoor and Mega Backdoor Roth.
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.
Taxation of Tips and Overtime Under OBBBA WEBCAST
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Your Desk
2.0 Credits
$12,500 deduction per individual for qualified overtime pay. Payment of overtime under the Fair Labor Standards Act (FLSA). Calculating the “premium portion” of the extra half-time pay. Social Security and Medicare withholding. Employer furnishing the record of qualified overtime compensation to employees. Definition of a qualified tip. IRS list of traditionally tipped occupations. $25.000 deduction for reported tips. The transition rule allowing employers to indicate the approximate amount designated as tips or overtime. State tax issues relating to tips and overtime. Changes in the W-2 reflecting new employer reporting responsibilities.
AHI: Accounting Data Analytics WEBCAST
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Your Desk
2.0 Credits
Accounting data analytics.
Auditing Standards Update and 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.
Retirement Distributions: Planning Options WEBCAST
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Your Desk
8.0 Credits
Roth IRA. Income tax treatment of distributions from retirement plans of all types. Laws, regulations and IRS rulings concerning plan distributions. Avoiding penalty on distributions that happen too early or too late. Beneficiary choices. Self-directed IRA investment problems.
AHI: The Mindful-CPA WEBCAST
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Your Desk
2.0 Credits
Mindfulness. Science of neurology. Mindfulness practice. Stress management.
K2's Getting Started With Artificial Intelligence WEBCAST
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Your Desk
2.0 Credits
Understanding AI tools available today. Creating accounts in AI platforms. Querying data from AI platforms. Customizing your AI subscriptions.
CORE Series: Best Practices for Setting Reasonable Compensation Based on IRS Guidelines WEBINAR
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Your Desk
1.0 Credits
Reasonable employee compensation in the nonprofit industry.
K2's Excel PivotTables For Accountants WEBCAST
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Your Desk
0.0 Credits
PivotTable fundamentals, including Recommended PivotTables and the six elements of PivotTables. Formatting PivotTables. Advanced PivotTable techniques and options, including consolidation PivotTables, Power Pivot, and Power Query. Analytical techniques available in PivotTables.
Hands-On Tax Return Workshop - Individuals (Form 1040) WEBCAST - Partnered with the Oregon Society
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Your Desk
16.0 Credits
This two-day session is taught using a Hands-On methodology. Using a comprehensive case study (actual W-2s, 1099s, 1098s, K-1s, etc.), the participant will walk through the preparation of the Form 1040 and related tax schedules. Each participant will receive a comprehensive individual 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 individual income tax laws, with emphasis on new legislative changes and the status of expiring or extended provisions. Dissecting the Form W-2, 1099-NEC, 1099-K and Schedule K-1. Form 8995 – Qualified Business Income deduction. Schedule A – allowable itemized deductions and phase-out rules. Schedule B – interest and dividend income. Schedule C and F – trade or business income and deductions. Form 4562 – depreciation and amortization including Schedule 179. Schedule D – sale of capital assets and personal residences. Form 4797 – sale of trade or business property including the ordinary income recapture rules under Schedule 1245 and Schedule 1250. Schedule E – rentals, passive activities and flow through entities. Other gross income items including alimony, state and local refunds, IRA and pension distributions, unemployment compensation and social security benefits, and more.
Revenue Recognition for Private Entities WEBCAST
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Your Desk
4.0 Credits
Analysis of requirements for revenue recognition under ASC 606. Discussion of the requirements for auditing revenue transactions. Analysis of internal control and fraud risk aspects. Identification of high-risk areas of revenue recognition. Suggested procedures for identified risks.
Internal Controls: Strengthen Security, Efficiency, and Employee Conduct WEBCAST
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Your Desk
8.0 Credits
An overview of control frameworks and concepts. Strategy considerations that can be incorporated into control development. Understanding and controlling risk that arises when organizations change or choose not to.
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. 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.