CPE Catalog & Events

101 Tax Planning Ideas 2023 WEBCAST

Planning opportunities in the tax formula. Different types of planning. Frequently-used planning techniques. Qualitative and quantitative considerations. The connection between tax planning and other financial planning areas, such as retirement, investment, insurance, and estate planning. Looking to the past, present, and future as we plan.

Buying and Selling S Corporations: Tax Planning Opportunities 2023 WEBCAST

Making the S-election. Qualified business income deduction (IRC 199A). Built-in gain tax, including planning ideas. Net excess passive income tax and planning. Liquidation of S corps, including special rules related to installment obligations. Suspended loss rules, including tax planning opportunities. Sect. 338(h)(10) and Sect. 336(e) elections. Qualified subchapter S subsidiary election (QSUB). Special rules for net operating losses and tax credit carryforwards. ESOPs. Consequences of and tax planning for termination of S corporation elections. Redemption of S corporation stock, including planning opportunities. Basics of acquisitive reorganizations as applied to S corporations.

Applying the Uniform Guidance in Your Single Audits WEBCAST

Introduction to single audits. Preparation of the schedule of expenditures of federal awards and, determining major programs. Understanding, assessing, and testing internal control. Testing compliance with federal statutes and regulations and applicable. compliance requirements, Auditor reporting in a Uniform Guidance compliance audit, Program-specific audits, Administrative requirements and cost principles in a single audit.

Reporting Fundraising Results: Form 990 Part VIII (& Sch. M) WEBINAR

Definition of "fundraising events and sales" and distinguishing operations that are outside of such characterization. Address of what constitutes a true gift or contribution when same is paid on top of a purchase of services or goods. Specifics of Form 990 inputs to be made on Part VIII Lines 1c and 8a (and noting companion Schedule G reporting) and noting insufficiency of GAAP reporting. Handling PPP loan forgiveness as a revenue stream. Inputting data in order to bifurcate an event's participant or purchaser's payment to "gift/contribution" versus fundraising event or sale revenue streams. What constitutes a "solicitation" expense that need be reported on Part IX, and thus cannot be characterized as a direct expense of a fundraising event or sale. Practical tips for handling revenues from silent auctions and guidance on auction of "rights to use" another's properties or services. Communicating with filers' managers as to the advance work they can perform to shortcut 990 documentation needs in this arena. Ramifications and results of 990 Part VIII reporting on each of the two "public support tests."

Dealing with Incomplete Virtual Currency Guidance 2023 WEBCAST

Cryptocurrency. Capital gains and losses. Evaluating IRS sub regulatory guidance.  

Analyzing Financial Statements WEBINAR

Balance sheet analysis. Income statement analysis. Cash flow statement analysis. Clues in the notes and MD&A. Industry nuances.

If You Only Knew What Microsoft Word Could Do WEBINAR

Best practices for those creating Word documents of all types. Using Word Styles to enhance and organize documents. Word features like PDF editing, automatic tables of contents, and cross-referencing that save time and add value.

Audit 206: Analytical Procedures - Audit Fundamentals WEBINAR

Identifying risk of material misstatement through preliminary analytic review procedures. Ensuring sufficient appropriate audit evidence is gathered through final overall analytic review. Establishing expectations for analytic procedures. Properly designing, documenting and evaluating the results of substantive analytic review procedures. Disaggregating substantive analytics for stronger results. Factors impacting the design of substantive analytic procedures. Common pitfalls in performing substantive analytic procedures.

Partnerships and LLC: Tax Basis Capital Accounts WEBCAST

Discuss the impact of the Section 199A flow-through entities deduction on partnerships and their partners. The meaning of a "tax basis capital account". How the financial accounting and tax capital accounts differ from one another. Determine a partner's share of the partnership's liabilities. Distinguish "recourse" loans from "nonrecourse" loans. What are "qualified nonrecourse financing" loans and how they affect partners. Section 704 "built-in gain or loss" rules and how they impact Schedule K-1 reporting. Section 4655 "at risk" rules and how they impact Schedule K-1 reporting.

Cybersecurity 101 for CPAs WEBINAR

The typical IT architecture and technology components that reside in an IT environment. Specific cybersecurity controls that are applied at each layer within an IT environment. An overview of common cybersecurity frameworks used within the industry to establish and assess cybersecurity controls.

Forgotten Managerial Accounting Tools for CPAs WEBINAR

Target profit analysis. Break-even analysis. Relevant costs and decision-making. Standard costs and variances. Activity-based costing. Segment reporting and analysis.

LinkedIn Profile Secrets for CPAs WEBINAR

Effective branding and LinkedIn profile positioning for CPAs. Best practices and tips for each profile feature. Optimizing language and words to attract clients: Your headline, essay, descriptions, and keywords. Sizzle elements: Your headshot, background banner, videos, and media. Essential LinkedIn settings and privacy for CPAs.

QuickBooks ONLINE - Monthly Closeouts and Year-End Cleanups WEBINAR

The beginning steps to evaluate, close out and clean up QuickBooks Online files monthly and at year-end for accurate reporting and tax return preparation. Learn why substantiating the numbers in QuickBooks Online on both the Profit & Loss Statement, as well as the Balance Sheet can ensure an accurate tax return that will stand up against an IRS audit.

Practical Accounting Update 2023 WEBCAST

Qualified Pension Plans WEBCAST

Plan design. Defined benefit plans. 401(k) combination designs.

Staff Retention: Attract and Keep the Best People WEBCAST

What a massive Gallup study says is the most important factor in employee retention. How to prevent staff turnover. Hear the logical reasons professionals leave. Why exit interviews are a must. What to do when people start defecting.

Monetize Your Knowledge as an Accounting Influencer WEBINAR

Step-by-step process to create a business plan and execute it. Monetize your skills and knowledge in the accounting channel.

Compilation, Preparation and Review Basics and Peer Reviews WEBINAR

Basic requirements included in AR-C Section 60, General Principles; AR-C Section 70, Preparation of Financial Statements; AR-C Section 80, Compilation Engagements; and AR-C Section 90, Review of Financial Statements. New requirements included in SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions. Common peer review findings. Practice tips for high-quality engagements.

Audit Analysis: Third-Party Risks & SOC Reporting WEBCAST

Third party trends. COIVD-19 changes. Risks of using third parties. Third party controls. How do you gain assurance?

Secure Act 2.0: What You Need to Know WEBINAR

Expanding automatic enrollment in retirement plans. Increased age for RMDs. Higher catch-up contribution limit. Emergency expense penalty-free withdrawals. "Starter" 401(k)s for certain employers. Part-time worker improved coverage. Excise tax reduction for certain retirement plan accumulations. Employee plan conflict resolution expansion. Retroactive first year elective deferrals for sole proprietors. Change in plan requirements for unrollees. Surviving spouse election. Reduced tax on excess contributions. Timely plan amendment changes. Elective deferral changes. Employer match as Roth contribution.