CPE Catalog - Washington Society of CPAs

Accounting & Auditing Update for Small Businesses WEBCAST

Wednesday, October 27 11:00am - 3:00pm PDT

Your Desk

4.0 Credits

Small business accounting. Small business auditing. Recent activities of ASB and ARSC.

Annual Update for Accountants and Auditors: Current Audit Environment and ASB Activity WEBCAST

Wednesday, October 27 9:00am - 12:00pm PDT

Your Desk

3.0 Credits

Environment and implications affecting audit planning and risk assessment. Key changes in recently issued Statements on Auditing Standards and exposure drafts. Recently issued auditing interpretations. Recently issued SSAEs and proposed changes.

Corporate Income Tax Return Fundamentals WEBCAST

Wednesday, October 27 8:00am - 3:30pm PDT

Your Desk

8.0 Credits

Corporate structure entity choice comparisons. Form 1120 and Schedule M-1 or M-3. Items for book-tax differences. Tax accounting methods. Uniform capitalization rules, overview. Minor discussion on depreciation: capitalization, gain, loss and recapture. Carrybacks, carryforwards and credit. Case Study and presentation in return. Mergers and Acquisitions impact on the returns.

COVID-19: Complex Financial Statement and Reporting Issues WEBINAR

Wednesday, October 27 11:30am - 1:00pm PDT

Your Desk

1.5 Credits

COVID-19 financial statement presentation and reporting challenges. Accounting for discontinued operations and insurance proceeds. Discussion of key financial reporting and audit considerations. Evaluating the impact of subsequent events and ongoing concern on financial reporting and disclosure and the auditors' reports.

Data Analytics for Finance Managers (Day 1) WEBCAST

Wednesday, October 27 8:00am - 2:00pm PDT

Your Desk

6.0 Credits

What is analytics? Finance as a trusted advisor. Foundations for analytics. Executive management's finance focus - performance management. Telling an analytics story. Performance driver framework. Risk analytics.

Emerging and Evolving Issues in Marijuana and Hemp/CBD WEBINAR

Wednesday, October 27 1:00pm - 3:00pm PDT

Your Desk

2.0 Credits

The growing acceptance of CBD products and formulations. The historical background of the cannabis plant. The evolution of laws and regulations related to marijuana and industrial hemp

Fraud Stories Series WEBCAST

Wednesday, October 27 11:00am - 1:00pm PDT

Your Desk

2.0 Credits

Fraud. Internal controls. Auditing. Advanced accounting issues. Risk management.

IRAs: Tax Efficient Tools for Retirement WEBCAST

Wednesday, October 27 8:00am - 3:30pm PDT

Your Desk

8.0 Credits

The SECURE Act, particularly as it relates to IRAs. Contribution and deduction limits (including phase-outs) to traditional, Roth, SEP, Individual 401ks and SIMPLE IRAs. Taxation of distributions from various IRAs. Rollover rules to/from different retirement accounts. Required minimum distribution (RMD) rules from IRAs. Overview of factors relevant to Roth vs. traditional IRA decision and whether it makes sense to roll from a traditional retirement account to a Roth IRA. What is a "Bitcoin IRA" and what factors should you consider before acquiring cryptocurrencies in an IRA?

Public Charity Qualification Under the Public Support Tests WEBINAR

Wednesday, October 27 9:00am - 11:30am PDT

Your Desk

2.5 Credits

Intro to the two public support tests (PSTs), including the various common misconceptions about each test's application. Review of each test, focusing first on the relative ease of PST #1 (that calculated on Schedule A, Part II) which employs a bifurcated test. Thereafter, emphasizing the demands and challenges of PST #2 (calculated on Schedule A, Part III) with its restrictive parameters and dual tests each of which must be passed to be "in". Practical tips translating revenue presentation from the Core Form 990 at Part VIII to the line inputs for both PSTs via Schedule A's Parts II and III. Discussion of how to assist organizations who are in danger of flunking one or both PSTs. Analyzing anomalies: explanation of both what comprises an unusual grant and when a filer's PST 1 "facts and circumstances test" argument ages out.

Tax Research Skills WEBCAST

Wednesday, October 27 8:00am - 3:30pm PDT

Your Desk

8.0 Credits

Primary and secondary sources of authority. Research methodologies. Online and electronic tax research services. Evaluating and communicating tax research results.

Tax Season Update with Steve Dilley WEBINAR

Wednesday, October 27 6:00am - 10:00am PDT

Your Desk

4.0 Credits

Individual provisions: Rebates; Unemployment Compensation; Child Tax Credit; Dependent Care Credit and Assistance Plan; Earned Income Tax Credit; Premium Tax Credit; and Student Loans Biden’s proposed legislation for individuals Business provisions: Paid Sick and Family Leave Credit; Targeted Economic Injury Grants; Shuttered Venue Grants; Restaurant Revitalization Grant; Paycheck Protection Loans; Employee Retention Credit; and Business Meals Deduction. DOES NOT INCLUDE COVERAGE OF BUSINESS TAX LEGISLATION BASED ON BIDEN’S TAX PROPOSALS.

U.S. Based Private Company Reporting Options WEBCAST

Wednesday, October 27 8:00am - 11:30am PDT

Your Desk

4.0 Credits

The private company counsel model. The financial reporting framework. Business issues surrounding private company reporting. Ten hints for taking action now. Five cases.

Using Internal Control to Strengthen Security, Efficiency and Employee Conduct WEBCAST

Wednesday, October 27 8:00am - 3:30pm PDT

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.

What Every Auditor Needs to Know about Data Analytics WEBINAR

Wednesday, October 27 7:30am - 9:30am PDT

Your Desk

2.0 Credits

What is data analytics? Introduction to the Flatiron Solar case study. Applying the data analytics lifecycle to Flatiron Solar.

White-Collar Crime: What is It? WEBINAR

Wednesday, October 27 2:00pm - 4:00pm PDT

Your Desk

2.0 Credits

What constitutes white-collar crime. Parallel proceedings. The discovery of white-collar crimes. Deceptions and fraud. The collateral consequences.

Advanced Issues: The Art of the Estate Tax Return WEBCAST

Thursday, October 28 8:00am - 3:30pm PDT

Your Desk

8.0 Credits

DSUEA-Deceased Spousal Unused Exclusion Amount. Receive and review sample estate tax returns for portability elections. Death of the first spouse with formula marital deduction elections. Death of the unmarried person with extensive estate tax return schedules completed. Maximizing fractional interest discounts. Strategic choices with estate tax versus income tax planning when preparing Form 706 including changes under the 2017 Tax Act. Recommended actions for pre-filing review to determine prior and unreported lifetime gifts by the decedent. Working with and selecting appraisers. Reducing discounts on the death of the first spouse. Effective planning and return preparation with FLPs and family LLCs. Honing marital deduction reporting. Reporting reverse QTIP elections and GST exemption allocations on Form 706. Protective and perfected refund claims. Requirements with Form 8971 for basis reporting consistency. Sample letter to request a transcript of the decedent's lifetime Form 709 filing history.

Change: Embrace & Enjoy - It Is Inevitable WEBINAR

Thursday, October 28 7:00am - 9:00am PDT

Your Desk

2.0 Credits

Examples of how the rate of change has morphed over time. Examples of the many changes in accounting. How to enhance your adaptability so you can thrive in a world of change.

Data Analytics for Finance Managers (Day 2) WEBCAST

Thursday, October 28 8:00am - 2:00pm PDT

Your Desk

6.0 Credits

What is analytics? Finance as a trusted advisor. Foundations for analytics. Executive management's finance focus - performance management. Telling an analytics story. Performance driver framework. Risk analytics.

Insider Dealings and Sunshine: Schedule L's Parts II-IV WEBINAR

Thursday, October 28 7:30am - 10:00am PDT

Your Desk

2.5 Credits

Review of the "harmonized" five categories by which "Interested Person" (IP) status vests and explanation of the additional categories in play for Parts II and IV. Tips for accessing appropriate documentation from Trustees-Directors, Officers and Key Employees as to presence of reportable events with them. Handling Part IV's "business transactions" reportable thresholds and working with the possible exceptions from "business transaction" characterization. Addressing IP's privacy concerns and/or requests to omit individuals or company names when reporting business transactions on Part IV. Reporting demands of Part II, including aspects of managing loans with IPs in favor of public relations needs raised by this part. Reporting demands of Part III, including: drill-down into the two key exceptions to Part III's reporting of grants or assistance to an IP. Addressing of educational institutions' exception from requirement to disclose names of scholarship recipients and how this connects to governance reporting in Core Form 990's Part VI.

K2's Budgeting and Forecasting Tools and Techniques WEBCAST

Thursday, October 28 7:30am - 3:30pm PDT

Your Desk

8.0 Credits

Computer Software and Applications. Accounting. Budgeting and Forecasting.