CPE Catalog & Events

Showing 655 Online CPE Results

Personal Financial Planning Update: Investments WEBCAST

Your Desk

Monday, November 2 10:30am - 12:30pm PST

2 Credits

Today's investment marketplace, Managing expectations in a tumultous world environment, Clients understanding of investing, Risk and return relationships, Investment vehicle distinctions, Investment portfolio design, Monitoring the client's investment portfolio,

Surgent's Advanced Critical Tax Issues For Limited Liability WEBCAST

Your Desk

Monday, November 2 8:00am - 4:00pm PST

8 Credits

Single-member limited liability companies as an alternative to subsidiaries. Cancellation of indebtedness: rules and regulations. How the IRS views members or partners for Social Security purposes. Special problems when forming an LLC. Debt issues and problems in structuring LLCs and LLPs, including loan guarantee issues, recourse and nonrecourse debt (and what the practitioner must explain to the client about refinancing and the potential gain issues), the at-risk basis rules, and new regulations restricting "bottom dollar" guarantees . Distributions: is it just a disguised sale (and how can the practitioner be proactive, in some instances, in avoiding a disguised sale)? New regulations eliminate certain tax-deferred leveraged partnership transactions. Death or retirement of a member or partner -- Understanding the alternatives and the options that a practitioner must explain to the client because of radically different tax consequences. Step-up in basis issues ...and much more.

Financial and Tax Accounting for Partnerships and LLCs WEBINAR

Your Desk

Monday, November 2 10:00am - 2:00pm PST

4 Credits

Review of the Accounting Standards Codification and its application to partnerships and LLCs. Review of OCBOA and its application to partnerships and LLCs. Review of the new AICPA financial reporting framework for small and medium-sized entities. Integration of these financial reporting approaches with accounting for issues in the formation of partnerships and LLCs. Financial accounting issues arising from changes in ownership of partnership and LLCs. Financial vs. tax accounting for partnership/LLC capital accounts. Review of Section 704(b) substantial economic effect rules and their relation to financial accounting. The integration of financial accounting for partnerships/LLCs with the Form 1065. Financial accounting basis for ownership interests vs. tax accounting basis for ownership interests. Deferred tax accounting for partnerships/LLCs. Completion of the Form 1065 Schedule M-1. Financial accounting for the operations of a partnership/LLC.Partnerships/LLCs as part of other entities.

Office 365 - Using Teams App For Online Meetings and Calls WEBINAR

Your Desk

Monday, November 2 7:30am - 9:30am PST

2 Credits

Orientation to the Teams app meeting and call features, Initiating an online meeting with audio, Inviting and managing meeting participants, Deep dive review of the meetings toolbar, Recording meetings for playback in the Stream app, Scheduling online meetings via Outlook, Initiating online audio calls, Review the meetings device settings.

Office 365 Forms App Fundamentals WEBINAR

Your Desk

Monday, November 2 10:00am - 11:00am PST

1 Credits

Orientation to the Forms app features and interfac, Step-by-step process for creating a form, How to share your form with others to complete it, Tools for analyzing the form responses, Creating a quiz, e.g. a competency quiz, Alternative Forms app solutions.

Passive Activities WEBCAST

Your Desk

Monday, November 2 8:00am - 4:00pm PST

8 Credits

Loss limitations filters. PAL rules underlying principle. Activities subject to the PAL limitations. Material participation- section 469(h). Section 469( c )(7)- the "real estate professional exception". Rental activities- Reg. Sec. 1.469-1T(e). Special rules re income or loss from a passive activity - section 469(e). Former passive activities -Section 469(f). Dispositions of entire interest in a passive activity- section 469(g). $25,000 offset for rental real estate activities. Self charged items of income and deduction- Reg. Sec. 1.469-7. Recharacterization of passive income - Reg. Sec. 1.469-2T(f). Special rule for publicly traded partnerships- section 469(k).

Partnership Preparation, Basis Calculations and Distributions: Form 1065 Schedule K & K1 Analysis WEBCAST

Your Desk

Tuesday, November 3 8:30am - 4:30pm PST

8 Credits

Emphasize any new legislative changes affecting partnerships and partners, Review the Form 1065 to learn how income statement items get reported on the partnership/LLC tax return (i.e., page 1 versus Schedule K) and flow-thru to the partner/members on Schedule K-1, Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual's Federal income tax return and how the items affect the partner/member's outside basis, Look at what relevant information related to the 3.8% net investment income tax needs to be reported to the partners/members, Formation issues including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner/member, The purpose of tax and §704(b) book capital account, Reporting recourse and non-recourse debt on the Schedule K-1, Tax ramifications and reporting of cash and non-cash distributions including disproportionate distributions of "hot assets", Overview of the §754 election for optional basis adjustments triggering §743 (transfer of interests) and §734 (distributions).

Securing A Comfortable Retirement in the Age of Spending WEBCAST

Your Desk

Tuesday, November 3 8:00am - 4:00pm PST

8 Credits

Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs and family needs to customize a retirement plan unique to the client. Using the residence and other real estate as retirement assets through equity and rent. Using the small business as a retirement resource through creative retirement plans. Asset allocation, portfolio management, portfolio rebalancing, and investment selection concepts, before and after retirement. Developing a three-legged retirement stool of employer retirement, savings, and Social Security. Distribution/asset liquidation planning. Analysis of the most current/important research on retirement planning and sustaining retirement income levels.

Self-Rental Real Estate: Passive Activity and Section 199A WEBINAR

Your Desk

Tuesday, November 3 12:30pm - 2:30pm PST

2 Credits

Definition of self-rental property, 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, Self-rental property and the Form 8582 (passive activity), Self-rental property and the flow-through entity grouping election, Several real-life situations illustrate the various possibilities and discuss the consequences of failing to comply with the reporting standards, Self-rental property and "former passive activities" rules.

The Best S Corporation, Limited Liability and Partnership Update Course by Surgent WEBCAST

Your Desk

Tuesday, November 3 8:00am - 4:00pm PST

8 Credits

The CARES Act and FFCRA, including employer credits, SBA loans, and expanded leave programs, New partnership tax basis capital account reporting requirements , The SECURE Act, including IRA and RMD changes, Impact of the Tax Cuts and Jobs Act on S  corporations and partnership entities including coverage of Section 199A Partnership Audits, Opportunity Zones, Selected Practice and Reporting Issues: What’s new? A review of the key cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships, Choice of entity issues: Is the C corporation more of a viable choice after tax reform? Will it become preferred?Impact of the CARES Act on sections 163(j) and 461(l), Debts between entity and the investorsImpact of the net investment income tax on the owners of pass-through entities, Any late-breaking tax legislation, Review of the most important business tax cases, revenue rulings, PLRs, etc.

General Data Protection Regulation WEBCAST

Your Desk

Wednesday, November 4 7:00am - 9:00am PST

2 Credits

General Data Protection Regulation, Ways to comply with GDPR requirements from outside the European Union, Data governance basics, Generally Accepted Privacy Principles (GAPP) and SOC Trust Services Criteria for Privacy (2016)

Form 1041 Workshop WEBCAST

Your Desk

Wednesday, November 4 8:30am - 4:30pm PST

8 Credits

Impact of fiduciary taxation law, tax rates and the Medicare surtax, Changes made by 2017 Tax Act, The tax cost of accumulating taxable income in a estate or non-grantor trust, Fiduciary accounting issues that impact distributions from entities or trustee's power to adjust, Distribution deduction and planning strategies, Death of grantor or first spouse, and related reporting and planning issues, California Form 541 issues and updates.

Practical Tips for Controllers & CFOs WEBCAST

Your Desk

Wednesday, November 4 8:30am - 4:30pm PST

8 Credits

Great tips on key indicator reporting, Unusual people management tips, Innovative negotiation ideas, The fast close, Extra creative thinking for accountants, Auditors & lawyers: minimizing costs, More useful financial reporting, Straight talk on ethics, Critical steps when you change jobs, Useful technology tips, Getting the most out of your bank, Cash flow crisis: what to do when it happens, Working with cost-saving consultants.

S Corporation Taxation: Comprehensive (Form 1120S) WEBCAST

Your Desk

Wednesday, November 4 8:30am - 4:30pm PST

8 Credits

Emphasize any new legislative changes affecting S corporation and shareholders, Review the Form 1120S and discuss how items get reported on the S corporation tax return (i.e., page 1 versus Schedule K) and flow-thru to the shareholders on their schedule K-1, Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual's Federal income tax return and how the items affect the shareholder's stock and debt basis, Look at what relevant information related to the 3.8% net investment income tax needs to be reported to the shareholders, S corporation formation issues under IRC §351, Tax ramifications and reporting of distributions at the S corporation level including when the S corporation has prior C corporation earnings and profits (E&P), Preparation of the Schedule M-2 and the ordering rules for distributions out of the AAA, OAA, PTI and E&P accounts.

Analytical Procedures: Practical Applications and Standards WEBINAR

Your Desk

Wednesday, November 4 6:30am - 8:30am PST

2 Credits

Discussion of analytical procedures in audit and review engagements, Practice examples and illustrations of analytical procedures, The order of operations for accomplishing analytical procedures.

Tax Season Update with Steve Dilley WEBINAR

Your Desk

Wednesday, November 4 6:00am - 10:00am PST

4 Credits

2020-21 legislative, judicial and IRS developments impacting practitioners during the upcoming filing season, 2020 tax rates and inflation-adjusted figures, Review and update of the Section 199A deduction, Depreciation and capitalization regulations, Review of any significant changes in tax forms, Analyze significant regulations, IRS rulings, and court cases affecting individuals, corporations, S corporations and partnerships.

The Best Individual Income Tax Update Course by Surgent WEBCAST

Your Desk

Wednesday, November 4 8:00am - 4:00pm PST

8 Credits

The SECURE Act, including IRA and RMD changes, The CARES Act and FFCRA, including employer credits, SBA loans, and expanded leave programs, Treatment of state and local taxes, Virtual currency, Opportunity Zones, Education-related provisions, Depreciation changes, Rules on entertainment expenses, including meals, Doubling of estate and gift tax exemption for a married couple,Comprehensive coverage of tax reform, Schedule 199A and its alteration of pass-through taxation and planning, Review of pertinent cases and rulings affecting taxpayers, Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more, The latest issues related to any other late-breaking tax law changes

Forensic Accounting Investigative Practices WEBCAST

Your Desk

Wednesday, November 4 8:00am - 4:00pm PST

8 Credits

Evidence in the investigative process. Tools used in forensic investigations. Conducting interviews. Searching for hidden assets. Forensic accounting reports. Expert witness testimony.

E. Clair Daniels Symposium - The Future of the Accounting Profession Virtual Spokane Chapter Event

Your Desk

Thursday, November 5 12:00pm - 1:00pm PST

1 Credits

The future of Accounting

Adobe Acrobat DC - Big Changes for PDFs WEBCAST

Your Desk

Thursday, November 5 7:00am - 9:00am PST

2 Credits

Computer Software & Applications

The Washington Society of CPAs is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of group-live and group-internet-based continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org