CPE Catalog & Events
Section 174: New Rules for Research & Experimentation
Available Until
TBD
1.00 Credits
Member Price: $39
Discussion of the impact of the Section 174 law change requiring capitalization of research and experimental costs. Comparison of the Section 41 R&E credit to the Section 174 R&E deduction. Financial accounting for R&E costs. Required change of accounting method and Form 3115. Revised treatment of software development costs. Comprehensive case problems explaining implementation of the law changes.
Section 199A Deduction: Rules and Forms Reporting
Available Until
TBD
2.00 Credits
Member Price: $79
A deep-dive look at the Section 199A flow-through entities deduction Calculation of qualified business income Application to rental real estate - "safe harbor" rule and aggregation rules Self-rental rule for 199A compared to self-rental rule for passive activities Differing impact on the sole proprietorship, partnerships and S corporations Forms reporting in Form 8995 and Form 8995-A 199A flowchart
Secure Act 2.0: What you need to know
Available Until
TBD
1.50 Credits
Member Price: $59
Expanding Automatic Enrollment in Retirement Plans Increased Age for RMDs Higher Catch-up Contribution Limit Emergency Expense Penalty-Free Withdrawals "Starter" 401(k)s for Certain Employers Part-time Worker Improved Coverage Excise Tax Reduction for Certain Retirement Plan Accumulations Employee Plan Conflict Resolution Expansion Retroactive First Year Elective Deferrals For Sole Proprietors Change in Plan Requirements for Unrollees Surviving Spouse Election Reduced Tax on Excess Contributions Timely Plan Amendment Changes Elective Deferral Changes Employer Match as Roth Contribution
Self-Rental Real Estate: Passive Activity & Section 199A
Available Until
TBD
2.00 Credits
Member Price: $79
Definition of self-rental property - both for Sections 199A and 469 Self-rental income from directly owned properties and reporting on Form 1040, Schedule E, page 1 Self-rental income from indirectly owned (partnerships, S corporations) and reporting on Form 1040, Schedule E, page 2 Form 8582 (passive activity) The flow-through entity grouping election Illustrative examples and consequences of failing to comply with the reporting standards Self-rental property and "former passive activities" rules
Shortcuts that Excel Users Love
Available Until
TBD
2.00 Credits
Member Price: $79
The power of keyboard shortcutsOft used features with more capability than meets the eyeNew helpful features
Shorten Month-End Closing Best Practices
Available Until
TBD
4.00 Credits
Member Price: $159
Trends in financial statement closings including the Quick Close, Soft Close and Virtual Close Review and discuss information systems' headaches that slow you down Work through examples of close cycle "time killers" and how to resolve them Get inventory and cost of sales under control Identify the improvement projects that will yield the biggest benefit Review what leading edge finance managers are doing to close more quickly
Steps to Stop External Fraud
Available Until
TBD
2.00 Credits
Member Price: $79
Types of external fraudConsiderations as organizations work to reduce fraud riskExternal fraud and known parties/External fraud unknown perpetrators
Talk This Way - Communication Skills for the CPA
Available Until
TBD
2.00 Credits
Member Price: $79
Pervasive best practices for effective communication Specific strategies for written materials Unique considerations for verbal presentationsThe importance of recursive revision Tips for success Pitfalls to avoid
Taxation of Business Entities
Available Until
TBD
2.00 Credits
Member Price: $79
Types of business entities (Sole proprietorship, Partnership, Corporation, Limited Liability Company and Limited Liability Partnership) Considerations in choosing a business entity, including taxes, limited liability protection, management & control, funding options & opportunities, tax consequences for the owners and the business. Future tax considerations that will impact various business entities.
Taxation of Judgement and Settlements
Available Until
TBD
2.00 Credits
Member Price: $79
Types of damages or remedies that can be awarded or agreed upon pursuant to litigation. Review of the Internal Revenue Code and regulations governing the taxation of various types of litigation payments. Suggestions for drafting pleadings or settlement agreements.
Taxation of Non-fungible Tokens (NFTs)
Available Until
TBD
2.00 Credits
Member Price: $79
NFT basics Classification of NFTs Current Legislative and Policy Environment Tax implications of creation, sales and exchanges of NFTs.
The Art of Discipline and Getting Things Done - Applying Better Time, Team, and Project Manag
Available Until
TBD
2.00 Credits
Member Price: $79
Creating a culture of discipline Project and time management best practices Avoiding common time wasters Tips for both getting, and staying, organized Managing stress for yourself and others Managing productive meetings
The Choice of Entity Decision: What is best for your client?
Available Until
TBD
2.00 Credits
Member Price: $79
Recent tax legislation and developments related to various entities, including sole proprietorships, single member LLCs, partnership/LLCs, S corporations, and C corporations. Impact of the Section 199A deduction Ramifications of the C to S election and the S to C election Corporate tax rate to individual tax rate comparison examples Other related topics
The Impact of Environmental, Social, and Governance (ESG) Related Matters on Financial State
Available Until
TBD
2.00 Credits
Member Price: $79
Overview of the impact environmental, social, and governance (ESG) matters have on the financial world Evolving guidance from the AICPA and other stand-setters related to ESG matters Risks of material misstatement in financial statements and related disclosures emerging from ESG matters
The Impact of SAS No. 145 on Risk-Based Audits
Available Until
TBD
2.00 Credits
Member Price: $79
New definitions and requirements related to identifying and evaluating risks of material misstatement per SAS No. 145 Improved application of risk-based audit concepts for a higher-quality audit
Top Accounting, Operational, Compliance Challenges for Nonprofits
Available Until
TBD
2.00 Credits
Member Price: $79
Special accounting and financial reporting considerations for nonprofits Unique operational considerations for nonprofit management and those charged with governance to monitor Compliance requirements commonly faced by nonprofits when providing external financial information
Treasury Circular 230 for EAs and Other Tax Preparers
Available Until
TBD
2.00 Credits
Member Price: $79
Circular 230 Conflicts of interest Loving case RTRP
Understanding Internal Control Constructs
Available Until
TBD
4.00 Credits
Member Price: $159
Underlying concepts of internal controlThe importance of control measure interdependency
Understanding/Creating Internal Control Systems (Part 1)
Available Until
TBD
4.00 Credits
Member Price: $159
Underlying concepts of internal controlDefining where and why controls, policies and procedures are neededLegacy control measures that are still important for businesses todayCreating control measures that address the use and protection of technology
Understanding/Creating Internal Control Systems (Part 2)
Available Until
TBD
4.00 Credits
Member Price: $159
Underlying concepts of internal controlDefining where and why controls, policies and procedures are neededLegacy control measures that are still important for businesses todayCreating control measures that address the use and protection of technology