CPE Catalog & Events

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.

Identifying the Contract(s) with a Customer. Definition of Customer. Combination of Contracts. Portfolio Level vs. Contract-by-Contract Basis. Contract Modifications. Identifying the Performance Obligations in the Contract. Determining the Transaction Price. Allocating Transaction Price to Performance Obligations. Recognizing Revenue When (or as) the Entity Satisfies a Performance Obligation.

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

Review of applicable auditing standards for risk assessment. Identification and discussion of high-risk audit areas. Discussion and analysis of control risk vs. inherent risk. Practical approach to auditing companies where controls are minimal or not adequately documented. Detailed discussion and examples of risk assessment procedures and alternative approaches.

Strengths. Weaknesses. Opportunities. Threats. Preparing a business case. Internal controls.

Tax issues technical vs. practical. Business valuation for family law.

Tax issues technical vs. practical. Business valuation for family law.

Tax issues technical vs. practical. Business valuation for family law.

Tax issues technical vs. practical. Business valuation for family law.

Tax Treatment of Distributions. Qualified vs Nonqualified. Custodian's Tax Reporting.

Schedule M-3. Section 351 Transfer. Taxable Transfers. T.D. 9779 (Reg. 1.83-2). Qualified S Subsidiaries. PLR 201918013. Rev. Proc. 2013-30. TC Summary Opinion 2019-22 (Nzedu). TC Memo 2016-184 (Costello). S Corporation Conversions.

Allocating Pass-Through to S/Hs. IRC Section 132 Benefits. IRS Notice 2015-17. CCA 201912001. 2021 and 2020 Social Security Wages. Wage Limitation. W-2 Wages - Planning Considerations. Controlled Group Rules.

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.

Annual Basis Adjustments. Deducting Losses. TC Summary Opinion 2017-9 (Tinsley). Accumulated Adjustments Account. Limits - NOLs, PALs and Basis. CCA 201446021. Election to Distribute E&P before AAA. Form 7203.

Advantages and disadvantages. S corporation status. Termination. Income and expense. Built-in gain. Passive income. Basis of stocks and debts. Distributions. Form 1120S. Fringe benefits.

Tax Planning for S Corp. Audit Triggers. Compliance Regulations. Social Security Benefits.

This course provides a detailed look at the events that require a Form 8-K filing, the relevant disclosures, and presents a number of examples to help illustrate disclosure of these events.

Where Can I Find the Disclosure Requirements? Measures of Performance. Final Amendments. Requirement to Disclose a Company- Selected Measure. Effective Date and Transaction Requirements.

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