CPE Catalog & 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

Student Loan Payments. New Credit for Small Employers. Enhancements to Catch-up Limit. SIMPLE & SEP Roth IRAs. 403(b) Plans. RISE Act.

The SECURE 2.0 Act of 2022.

Foundation Concepts. Stretch Out IRAs. 401(a)(9) Regulations. Death Before RBD. Eligible Designated Beneficiary Defined. Trusts as Beneficiaries. Post-mortem Distributions.

Cloud Computing as it Evolves. IAAS Infrastructure as a Service. PAAS Platform as a Service. SAAS Software as a Service. Cloud Deployment Models. Types of SOC Reports. The SOC Framework for User Auditors of User Organizations. The Degree of Interaction. SOC 1 Report.

SSARS Codification requirements. SSARS engagements preparation of financial statements, compilation of financial statements and proforma financial information. Review of financial statements. Highlights of SSARS 25 Materiality in a Review of Financial Statements and Adverse Conclusions.

Reviewing the Wayfair decision and its impact on businesses. Understanding tools embedded in many accounting applications and services to facilitate sales tax compliance. Identifying third-party tools that are useful in multi-jurisdiction compliance efforts.

Sales and Use Tax Accounting. Sales Tax Nexus. The South Dakota vs Wayfair Case. Sales Tax Exceptions. Streamline Sales and Use Tax Agreement. Use Tax. Buying and Selling a Business. Sales Tax Audits. Additional Sales and Use Tax Topics.

Auditing Overview. Planning an Audit. Audit Performance.

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

Objective of MD&A. Liquidity and Capital Resources. Results of Operations. Critical Accounting Estimates. Interim Reporting Requirements. Comment Letter Analysis on MD&A. Non-GAAP Financial Measures. Why Do Regulators Care About Non-Financial Measures? Boilerplate Concerns. Prominent Presentation. SEC Comment Letters.

Review the Section 179D for Energy Efficient Commercial Buildings.

Security Risks. Specific Tools. Protect Sensitive Data. Improve PC Security. Improved Organizational Security.

The latest tools and techniques for securing your data.

Overview of ASC 280. Scope of ASC 280. Operating Segment Determination. Reportable Segments. Required Disclosures for Reportable Segments. Entity Wide Disclosures. Competitive Harm Considerations. Segment Reporting. Comparison to IFRS 8.

Overview of ASC 280. Scope of ASC 280. Operating Segment Determination. Reportable Segments. Required Disclosures for Reportable Segments. Entity Wide Disclosures.

Section 162. Expenses of not-for-profit activities. Rent expenses. Interest expense. Deductible taxes. Other selected deductible costs. Amortization. Depletion -Section 613. Business bad debts. Depreciation.

Selected Business Expenses. Section 162. Rent Expenses. Deductible Taxes. Amortization. Depreciation.

Asset protection. COBRA coverage. Bankruptcy. Divorce settlements and divisions. Employment and Social Security. Americans with Disabilities Act. Entities and title. Insurance and foreclosure. Involuntary conversions. Torts and personal injuries.