CPE Catalog & Events

Preparing for the implementation of the new FASB ASU on grants, contracts, and contributions (i. e. , ASU No 2018-08, Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made). Developing a deeper understanding of the requirements in ASU No. 2016-02, Leases, and how not-for-profit entities will implement the standard. A review of additional key challenges in not-for-profit accounting today.

Contrasting project management with operations management. Reviewing organizational culture and how it applies to project management. The various types of project management including Agile, Scrum, Waterfall, Critical path, and others. Looking at risk management software and its application in different types of project management. Managing and leading project management stakeholders.

An overview of control frameworks and concepts. Strategic considerations that can be incorporated into control development. Understanding and controlling risk that arises when organizations change or choose not to.

Building change into the planning process. Sales/income plan. Intermediate planning. Technology plan. Capital equipment planning. One-year operating plan. Monthly planning. Cash plan. Risk plan.

Recently issued FASB Accounting Standards Updates. PCC Update and items on the FASB's Technical Agenda. Leases - Topic 842, ASC 326: CECL. Review of SAS 142 - Focus on Audit Evidence. Recently issued SASs and other AICPA activity. SSARS No. 25 and other recently issued SSARS. Detailed review of SAS 145. Other important A&A practice matters.

Get up to speed on the latest legislative changes affecting tax law and rules in Washington and beyond. Learn how to comply with the new requirements and adapt to the changing environment. Hear from experienced tax attorney who will discuss the most important and relevant tax cases of the year, including Landis v. Department of Revenue and Antio v. Department of Revenue. Learn how these cases impact your tax practice and apply the lessons learned to your own situations. Explore the complexities and controversies surrounding the new capital gains tax in Washington. Learn how to calculate and report your capital gains, as well as how to avoid or reduce your tax liability. Find out what fixes and clarifications are being proposed or implemented by the legislature and the Department of Revenue. Understand the principles and methods of service apportionment in Washington and other states. Learn how to determine the source of your service income and allocate it to the appropriate jurisdictions. Discover the best practices and common pitfalls of service apportionment and how to resolve any issues or disputes. Stay on top of the latest developments and trends in multistate income taxation. Learn how to navigate the different rules and regulations of various states and how to manage your multistate tax obligations. Gain insights and tips from multistate tax experts and practitioners. Get a comprehensive overview of the current state of Oregon tax law and policy. Learn about the major changes and updates that have occurred or are expected to occur in the near future. Find out how these changes affect your Oregon tax filings and plan accordingly. Review the key aspects and requirements of Washington payroll related taxes, such as Labor and Industries (L&I), Employment Security Department (ESD), and Paid Family and Medical Leave (PFML). Learn how avoid penalties and interest by following the best practices and guidelines of payroll tax compliance. Learn about the scope and application of Washington sales and use tax on digital goods, digital automated services, and advertising. Find out how to classify and tax these transactions and how to deal with any nexus or sourcing issues. Understand the implications and challenges of the digital economy and how to stay ahead of the curve.

The AICPA Code of Professional Conduct and key Washington differences. New developments at the national and state level. Best practices for CPAs in public accounting and industry. Emerging issues.

The AICPA Code of Professional Conduct and key Washington differences. New developments at the national and state level. Best practices for CPAs in public accounting and industry. Emerging issues.

Analysis of upcoming trends and anticipated shifts in estate planning practices. Review of legislative updates affecting estate planning strategies in 2024 and beyond. Advanced techniques for minimizing estate taxes and maximizing wealth transfer efficiency. Integration of digital assets and technology into estate planning frameworks. Consideration of unique challenges presented by blended families, same-sex marriages, and non-traditional relationships. Utilization of sophisticated tools such as trusts, family partnerships, and charitable vehicles in estate planning. Exploration of international estate planning considerations and cross-border implications. Embracing sustainable and socially responsible practices in estate planning. Strategies for philanthropy and legacy planning within the estate planning framework.

Deciphering the intricacies of health care regulations. Maximizing the potential of Health Savings Accounts (HSAs). Navigating the intricacies of the Alternative Minimum Tax and developing tailored strategies. Unveiling the nuanced deployment of Roth IRAs. Grasping the pivotal role of Adjusted Gross Income (AGI) in effective tax planning. Exploring innovative techniques and strategies utilizing Section 529 plans. Designing tax-effective solutions for small business proprietors. Crafting strategies for comprehensive retirement planning. Strategically shifting income to children, reevaluating existing strategies. Seamlessly integrating strategic estate planning with income tax optimization.

The AICPA Code of Professional Conduct and key Washington differences. New developments at the national and state level. Best practices for CPAs in public accounting and industry. Emerging issues.

Transitioning to employee ownership.

The AICPA Code of Professional Conduct and key Washington differences. New developments at the national and state level. Best practices for CPAs in public accounting and industry. Emerging issues.

Gain insight into how to ramp up revenues, focus on niche markets and develop a systematic approach to building your business consistently.

How a partner's outside basis and capital account differ. Reconciling Schedule M-2 Form 1065 with Partnership K-1 Schedule L. IRS requirement to report partner tax basis on the transactional approach. Implications if a capital account is negative. Deficit restoration accounts and qualified income offsets. Modified outside basis method and modified previously taxed capital method. Determining a partner's beginning capital account. Beginning capital account for partnerships and partners consistently reporting on the tax basis.

Final regulations - bonus depreciation and Schedule 1031 exchanges. Technical correction Rev. Proc. 2019-13 - use it or stand to lose second-year depreciation deductions for luxury automobiles. What are the components for real estate depreciation? A new SUV or sedan? A study of depreciation alternatives. Permanency in Schedule 179 depreciation rules? How to maximize its use; when to use it; and what property qualifies. Sale of property and the depreciation recapture rules (Schedules 1245. 1250. unrecaptured Schedule 1250 gain for real estate. Schedule 291 for corporations). How to depreciate like-kind exchange property. May Schedule 121 and Schedule 1031 apply to the same transfer of property? Reacquired installment sale property - calculating potential gain and new basis. . Understanding Schedule 197 amortization issues; how to handle intangible asset costs. Depreciation issues. tax-deferred exchanges. personal property converted to business property. and an overview of home sale exclusion. Guide for compliance and planning issues. Cases and rulings of depreciation and amortization issues and how they impact clients. along with the useful planning opportunities.

ERISA compliance: employee welfare plans and qualified plans. Fringe benefit issues: COBRA, Family and Medical Leave Act, and new developments in health care. Health care plans: HRAs, HSAs, and other employer-sponsored plans. Qualified plan requirements: eligibility, coverage, and vesting.

Washington capital gains tax.

Recently issued FASB Accounting Standards update, Leases -- ASC 842. CECL - ASC 326. Food, beverage, and entertainment expensing. Ins and outs of Health Savings Accounts (HSAs).