CPE Catalog & Events

Nonprofit Organization (NPO) Overview. FASB Guidance. Unique Auditing Issues for NPO. Audit Documentation. Standards for Charity Accountability (BBB). 5 Ways NPO Can Detect and Prevent Fraud.

General Loan Forgiveness FAQs. Loan Forgiveness Payroll Costs FAQs. Loan Forgiveness Nonpayroll Costs FAQs. Loan Forgiveness Reductions FAQs. Economic Injury Disaster Loan FAQs.

New Form 3508S. Employee Retention Credit Issues. PPP First Draw Overview and Application Form. SBA Procedural Notice. PPP Second Draw Overview and Application Form. Interim Final Rule 2021-01. Interim Final Rule 2021-02.

Identify why passwords are a critical element of information technology controls. List the key characteristics of "long-and-strong" passwords and the new NIST guidelines. Differentiate between leading password management tools. Enumerate alternatives to passwords to improve authentication controls.

PPP Loans. PPP loan resources. Other SBA loans. Client letters.

Eligibility Details. Allowable use of covered loans. Loan Forgiveness. Loan Forgiveness Process. SBA Audits and Appeals.

Payroll Management. Definition of an Employee. Employee Time Tracking. Employee Compensation. Employee Benefits. Payroll Deductions. Payroll Taxes. Tax Remittances. Unemployment Taxes. Payments to Employees. Accounting for Payroll. Payroll Reports. Payroll Recordkeeping. Payroll Procedures. Payroll Controls. Payroll Measurements. Outsourcing Option.

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.

Roth IRA The right choice? Income tax treatment of distributions from pension, profit sharing, 401(k), IRA, Keogh and Sec. 403(b) plans. New relief for late rollovers and disaster victims. Strategies for distributions before age 59. 5. Laws, regulations and IRS rulings concerning plan distributions. Avoiding the 50 percent penalty on deficient distributions. Integration of estate planning with distribution decisions. Surviving spouse opportunities and dilemmas. Self-directed IRA investment problems.

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

Catch-up contribution adjustments for taxpayers aged 60-63. Transfer of 529 plans to Roth IRAs. Inflation adjustments for catch-contributions. Expanded savers matches. Removal of the 25% qualified life annuity limitation. An increase in the QLAC limitation to $200,000. A special provision for qualified birth or adoption distribution. Modifications to the statute of limitations for excess contributions. Penalty-free withdrawals from retirement plans in the case of domestic abuse. Retroactive first-year elective deferrals for sole proprietors. Modification of the treatment of IRAs involved in prohibited transactions. Important clarifications of the 10% excise tax when transfers are made to an IRC Section 72(t) SEPP plan. Instructions for the Treasury to issue legislative regulations on rollovers by January 1, 2025. Special provisions that Roth 401(k) plans will no longer be subject to the RMD rules, and more

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

Hardware trends. Software innovations. Communication and collaboration tools. Unusual technologies you might have missed. Key products to consider for implementation.

Hardware and software trends that affect your strategy. Purchase guidance on what to approve and avoid. Innovative applications for productivity and security. Interesting technology to consider.

Schedule 8812. Forgiveness of PPP Loans. Schedule D. CCA 202151006. S-Corporation. Schedule K-2 & K-3. AB87/SB 113.

Revenue Recognition. Leases. Credit Loss Standard.

Stretch Out IRAs. 401(a)(9) Regulations. Fiscal Year Planning. Roth Conversions. Estate Tax Considerations. The New Spousal Rollover Trap. Charitable Remainder Trusts. State Income Tax Planning. Charitable Planning with IRAs.

Rearranging a Pivot Table. Modify a Pivot Table. Slicers. Group. PivotTable Calculations. Auto Formatting a Pivot Table. Pivot Table Charts. Data Source.

Financial Reporting Overview. Financial Reporting Issues in the Great Recovery. Lease Accounting. Debt, Covenants, Loans and Forgiveness. Current & Recent FASB Activity. Revenue Recognition Retrospective. Not-for-Profit Update.