CPE & Event Catalog

The dynamic field of S corporation taxation.

Schedule K-2. Form 1116. Foreign tax credit. Schedule K-3. Schedule K-2. Schedule K-1.

S corporation invalidation. Reporting violations subchapter S. IRS examinations of S corporations. S corporation dos and don'ts.

Tax planning for S corp. Audit triggers. Compliance regulations. Social security benefits.

SEC climate-related disclosures. Climate-related risks. Guidance on climate-related opportunities. Transition plans, scenario analysis, and internal carbon prices. BOD oversight of climate-related risks. Targets and goals. Financial statement effects. Expenditure effects. Financial statement disclosure requirements.

Greenhouse gases. Carbon offsets and renewable energy credits. Climate-related risks. Risk management process. Financial statement effects. Financial impact metrics.

Business. Risk factors. Cybersecurity. Legal proceedings. Mine safety disclosures. MD&A. Quantitative and qualitative disclosures. Financial statements. Changes in disagreements with accountants. Controls and procedures. Executive compensation.

The Form 8-K. Controls related to the Form 8-K.

Form 8-K filing. Registrant's business and operations. Financial information. Securities and trading markets. Matters related to accountants and financial statements. Corporate governance and management. Asset backed securities. Financial statements and exhibits.

Objective of MD&A. Liquidity and capital resources. Results of operations. Critical accounting estimates. Interim reporting requirements. Comment letter analysis on MD&A. Non-GAAP financial measures. Why do regulators care about non-financial measures? Boilerplate concerns. Prominent presentation. SEC comment letters.

Where can I find the disclosure requirements? Measures of performance. Final amendments. Requirement to disclose a company- selected measure. Effective date and transaction requirements.

ESG regulations. Climate-related risk. Climate-related disclosure resources. Planning considerations. BOD oversight of climate-related risks. Risk management process. Financial statement effects. Financial impact metrics. Non-GAAP financial measures. Regulation G. Regulation S-K. EBIT and EBITDA. MD&A regulations.

Catch-up contribution adjustments for taxpayers aged 60-63. Transfer of 529 plans to Roth IRAs. Inflation adjustments for catch-contributions. Expanded savers matches. Removal of the 25% qualified life annuity limitation, and more.

Expanding coverage and increasing retirement savings. Preservation of income. Simplification and clarification of retirement plan rules. Technical amendments. Administrative provisions. Revenue provisions. Tax Court retirement provisions.

How evolving transactions are being used to perpetrate real-life fraud.

Sales and use tax accounting. Sales tax nexus. The South Dakota vs. Wayfair case. Sales tax exceptions. Streamline sales and use tax agreement. Use tax. Buying and selling a business. Sales tax audits. Additional sales and use tax topics.

Determining the extent of testing controls, testing compliance, and tests of substantive detail.

Auditing overview. Planning an audit. Audit performance.

Comparing the capabilities and costs associated with forms/data collection tools and the different approaches taken by each tool. The benefits and risks associated with using each approach. Examples of how tools can be used effectively, with examples.

Overview of ASC 280. Scope of ASC 280. Operating segment determination. Reportable segments. Required disclosures for reportable segments. Entity wide disclosures.