CPE Catalog & Events

Foundations Contract based approach with five step model. Five step Model. Percent of Completion and Separating Performance Obligations. Transition, Presentation and Disclosure. Key Areas in Revenue Recognition.

Managing Remotely. A Prelude to Project Management. 5 Key to Time Management. Characteristics of Leadership. Work Breakdown Structure. 5 Phases of Project Management. Performance Enhancers.

When is a taxpayer considered Self-Employed. Business Expenses. Business use of a home. Recordkeeping requirements. Schedule C profit or loss from business.

Safety and Soundness of Credit and Collection Process. Uncertainty and Decision Making. Safety and Soundness of Financial Plans. Manage the Debt and Equity Mix. Competing globally. Lean Operations Additional Materials. Trends in Employee Business Practices and Motivation. National Infrastructure.

Partnership Election of Rules. Electing out of Rules. Partnership Representatives. Reduce Administrative Burdens.

Deduction amount. Wage/capital limit. Qualified business income. Qualified trade or business. Specify service trade or business. De Minimis Regulatory Rule. Domestic business

Pass-through Business Deduction. Section 199A.

Child and Family Tax Credits. Simplification of Deductions. AMT Repeal. Estate and GST Taxes. Property Acquired by Gift. Picking a Year-End for Estates. Business Entity (Re)Classification. Cost Recovery.

IRS Practice. Representing a Client before the IRS.

What is ransomware and how does it spread. How ransomware can cripple a business. Specific steps you can take to reduce the likelihood of becoming a victim. What you should do if you become a victim.

Related Parties under IRC Section 267. Related Parties under IRC Section 707. Related Parties under IRC Section 1239.

History of current 1099 reporting of fixed income securities. What treatment is required versus what can be elected. Examples using actual 1099 forms.

History of current 1099 reporting of fixed income securities. What treatment is required versus what can be elected. Examples using actual 1099 forms.

The SECURE Act. EARN. Social Security. Medicare.

Why the Change in the Revenue Recognition Standards. Evolution of the Revenue Recognition Standard. Five Step Process for Revenue Recognition. Financial Statement Presentation Issues, Disclosure Requirements, and Transition Guidance. Recent Developments.

The Fundamentals of the Revenue Standard. The Application of the Revenue Recognition Model. Other Revenue Topics. Presentation and Disclosure. Implications to Internal Controls.

Revenue Analysis. Margin Analysis. The Price Component. The Volume Component. The Mix Component. The Cost Component.

General Nature of Fraud. Five Elements of Internal Control. AICPA Resources.

Annual Basis Adjustments. Deducting Losses. Limits - NOLs, PALs, and Basis. TC Summary Opinion 2017-9 (Tinsley). Form 7203. Accumulated Adjustments Account. CCA 2014446021. Revenue Ruling 2019-13. TC Memo 2016-207 (Franklin). PLR 201633017. PLR 201930023. Post Termination Transition Period.

Transitional Relief for 2021 {IR-2022-38 Issued 2/16/22}. Who Must File?