CPE Catalog & Events

What is Expected of the In-Charge Plan. Engagement Assess Risk and Materiality. Nonstatistical Audit Sampling. Meet Client Needs. Complete Engagements. Review Assistants' Work Supervision.

Triple bottom line. Sustainable business practices. Incorporating sustainability into every business decision.

Persuasion. Influence.

Update on latest cases, rulings, and regulations including the final regs. Legislative update on retirement plan changes of the SECURE Act 2.0. How to handle liabilities of LLCs. Planning opportunities and pitfalls in determining basis and amounts at risk -- recourse and nonrecourse debt issues for LLCs. and much more. Section 199A pass-through deduction planning. Partnership planning -- Structuring partnership distributions and transfers of interests. Optional basis adjustments -- Schedules 754 and 732(d). Planning for the utilization of Schedule 179 and for the scheduled phase out of bonus depreciation beginning in 2023. Basis, distribution, redemption, and liquidation issues of S corporations. Compensation in S corporations. Sale of a partnership -- the best planning concepts. What you need to know about family pass-throughs -- Estate planning, family income splitting, and compensation planning. Partnership and LLC allocations. A brief look at possible future changes to the taxation of pass-through entities.

Narcissism studies. Fraud. Embezzlement. Technology used in scams.

Intestate succession and probate administration. Holding title to assets. Lifetime asset transfers and testamentary asset transfer planning. Structures to avoid or minimize transfer taxes. Living trusts, including A-B and A-B-C, life insurance trusts, terminating irrevocable trusts, use of trust protectors, trust administration during incapacity and post-mortem.

Review of recent federal legislation and administrative rulings. Review of recent modifications to tax forms. Review of small business tax law and administrative update changes. Review of retirement plan changes. Overall review of tax practice and procedures.

Considerations for the maintenance of an internal control system. The types of policies and procedures organizations should utilize. Reviewing and testing control measures. Updating controls and implementing control changes.

Arbitration agreements. Confidentiality agreements. Restrictive covenants. Training. Severance agreements.

FASB recent accounting standards updates. FASB conceptual framework projects. FASB measurement projects. FASB presentation and disclosure projects.

Presence.

Federal non-compete law. State non-compete law.

Baseline review of Teams features and functions. Best practices for setting up your teams and channels. How to use "private" channels for communication and file exchange portals with clients, customers, suppliers, and service providers. Review of the Teams administration settings. Deep dive into the Teams and SharePoint integration.

Tax basis of property acquisitions. Initial basis of property acquired in an exchange transaction. Materials, supplies, repairs, and improvements. Accounting method changes. Depreciation: MACRS, Section 179, and bonus. Intangible assets and amortization. Organization and start-up costs.

Build your own forensic data analytics tests around vendors, customers or employees. Expand your knowledge and library of available anti-fraud tests and behavioral algorithms. Align the right tests to the appropriate risks. Practical applications and use cases.

Data analytics and AI in auditing and accounting.

IRS foreign information returns and Civil Penalties Information Chart. Report of Foreign Bank and Financial Accounts: Form Fin CEN Form 114. FBAR penalty mitigation rules. Statement of Specified Foreign Financial Assets: Form 8938. Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Gifts: Form 3520. Annual Information Return of Foreign Trust With a US Owner: Form 3520-A. Information Return of U.S. Persons concerning Certain Foreign Corporations: Form 5471. Information Return of a 25% Foreign-Owned or a Foreign Corporation Engaging in a US Trade or Business: Form 5472. Return by a US Transfer of Property to a Foreign Corporation: Form 926. Return of U.S. Persons concerning Certain Foreign Partnerships: Form 8865. Information Return of U.S. Persons concerning Foreign Disregarded Entities: Form 8858. Return by Shareholder of a Passive Investment Company or Qualified Electing Fund: Form 8621. Current procedures for participation in the IRS Offshore Voluntary Disclosure Program (OVDP).

New and expanded energy credits under the Inflation Reduction Act (IRA). Preparation of various Form 1040 individual tax returns and schedules; provided answers include "filled-in" forms. Coverage of Form 7203. Coverage of Schedule 199A qualified business income. its calculation. limitations. and examples. Dividends and interest - Ordinary. return of capital. and capital gain distribution dividends; tax-exempt interest. original issue discount. etc. Security transactions - From Form 1099-B to Form 8949 to Schedule D. plus mutual fund sales and related basis issues. Self-employed person issues. Schedule C deductions including depreciation. Sale and exchange of property - Understanding Form 4797 and depreciation recapture; capital gains. A working understanding of passive losses - How to handle rental property and how the passive loss rules flow to the tax forms. Itemized deductions - A thorough understanding of what's deductible and what's not. Interest deductions - Limitations and timing problems. Charitable contributions substituting for taxes. IRS says - No! Retirement contributions and education credits and deductions. Tax computations - The Kiddie Tax. AMT. regular tax. tax credits. Individual problems illustrated by form preparation for various items. with numerous "practice tips". Impact of recent legislation and forms changes on the 1040.

Retirement: accumulation and decumulation techniques, Social Security, Medicare and long-term care. Debt management, including reverse mortgages and education financing. Insurance and investments from a life-planning perspective. Income tax legislation, cases, and rulings. Estate and trust planning strategies.

Federal Tax Update & Business Tax Update with George and Greg: Stay ahead of the curve as Greg White and George Koutelieris, two of the most respected voices in tax, provide critical updates and insights into the ever-changing federal tax regulations along with the latest developments in business tax. This session will cover essential changes and strategies that CPAs need to stay compliant and advise their clients effectively in today's dynamic tax landscape. Enjoy a full 100 minutes of expert content from George and Greg, packed with actionable insights and updates you won’t want to miss! Inside the IRS: Navigating Tax Controversies with Chuck Rettig: Gain insider knowledge from former IRS Commissioner Chuck Rettig as he shares strategies to tackle audits, disputes, and complex tax issues, and helps you navigate the evolving challenges of IRS tax controversies. Mitigating Legal Exposure: Identifying Hidden Risks in Client Advisory with Derek Jarski: Learn how to identify and address hidden issues that can escalate into costly legal problems, ensuring your clients are protected and your advisory skills are sharpened. Understanding Estate Planning with Avery Frank: Dive deep into lifetime and testamentary strategies tailored for estates valued between $3 million and $15 million, equipping you with the knowledge to offer strategic estate planning advice. Strategic Insights into 1031 Exchanges with Mary Foster: Uncover the intricacies of 1031 exchanges and learn how to leverage this powerful tool to optimize real estate portfolios and defer capital gains taxes. 529 Plans: Dream Ahead and Maximize Tax Savings for Education: Learn about the 529 updates with Andrea Michaels, AAMS, CRPC of Edward Jones. Join Sam Mansour on Achieving Work/Life Balance in a Demanding CPA Environment (Tedx Spokane): In the fast-paced world of accounting, maintaining a healthy work/life balance is essential for long-term success and well-being. You'll discover the importance of balance for personal and professional growth. This session will equip you with practical strategies to manage time effectively, reduce stress, and prioritize your personal life while meeting the demands of your CPA role. By the end, you'll develop a personalized plan to sustain high performance, prevent burnout, and achieve greater satisfaction in both your career and personal life. Nexus Rules: What Every CPA Should Know: Mike Roben will provide essential insights into the ever-evolving landscape of state tax nexus rules. In this session, you'll explore the complexities of nexus laws, understand how they apply to businesses operating across state lines, and learn practical strategies for compliance. Whether you're advising clients or managing your own firm's tax obligations, this session will equip you with the knowledge to navigate sales and income tax nexus, avoid common pitfalls, and stay ahead of regulatory changes. Perfect for CPAs looking to strengthen their expertise in multi-state taxation! Tangible Property Regulations: Dive into the intricacies of tangible property regulations and how they impact businesses. This session will provide clarity on the latest IRS guidelines, helping CPAs navigate capital versus expense decisions, compliance with safe harbor rules, and the overall impact on tax planning strategies. The Chevron Ruling: Redefining Tax Compliance and Planning: This session will provide an in-depth analysis of the far-reaching implications of the landmark Chevron decision on tax compliance and planning strategies. This session will cover how the ruling impacts regulatory interpretation, the role of administrative agencies in tax law, and the new challenges it poses for CPAs and tax professionals. Attendees will gain valuable insights into how to adapt their tax strategies to remain compliant and leverage the changes for future planning. Don't miss this opportunity to stay ahead of evolving tax regulations and ensure your advisory services are aligned with the latest legal standards. Check back as new sessions will be added as they're confirmed.