CPE Catalog & Events
Fiduciary Taxation: Back to Basics-Part 2 of 4 WEBCAST
Wednesday, November 30 10:00am - 12:00pm PST
Your Desk
2.0 Credits
The concept of Distributable Net Income (DNI). The steps to calculating the distribution deduction. Developing a spreadsheet approach for calculating the distribution deduction. Review of the simple trust. Expenses allocated to tax exempt income under IRC Sec. 265. Special rule of IRC Sec. 67(g) created under 2017 TCJA. Special rules for depreciation. Simple problem examples with exhibits.
Like-kind Exchanges in Real Estate Transactions WEBINAR
Wednesday, November 30 10:00am - 12:00pm PST
Your Desk
2.0 Credits
Like-kind exchanges have been hailed as one of the few "legal tax shelters" still available for real property investments, but it is really a result of favored tax policy. These relatively straight-forward concepts can help a company significantly improve cash flow by deferring its tax liability. These concepts will be illustrated by real-life examples that present a novel approach to like-kind exchanges as a useful and practical tax-planning idea.
Navigating Tax Court for Non-Lawyers WEBCAST
Wednesday, November 30 10:00am - 12:00pm PST
Your Desk
2.0 Credits
Determining when filing a tax court case can be a strategic benefit. Learn how to file the case. Understand the steps and deadlines in the tax court process. Review the settlement process. Know when the case gets to the point where you need help.
Understanding CPA Communication Privileges in Tax Practice WEBCAST
Wednesday, November 30 10:00am - 12:00pm PST
Your Desk
2.0 Credits
The Federally Authorized Tax Practitioner (FATPs). Understanding the attorney-client privilege. The Section 7525 statutory privilege and limitations. The work-product doctrine and privilege and limitations. Kovel engagements and limitations
Emerging Trends in Auditing, SSARS & Attestation Engagements WEBINAR
Wednesday, November 30 10:00am - 2:00pm PST
Your Desk
4.0 Credits
AICPA standards update, including recent changes to the audit and attestation standards, as well as the preparation, compilation, and review standards. AICPA Enhancing Audit Quality initiative. Peer review findings and practice tips. Emerging trends impacting the audit, including artificial intelligence and data analytics.
Developing a Leadership vs. Managership Approach WEBCAST
Wednesday, November 30 11:00am - 1:00pm PST
Your Desk
2.0 Credits
Leadership vs. "managership". Leadership techniques and the diverse workforce. Traits, skills, and style approach of leadership. Psychodynamic leadership theory and strategic leadership concepts. Principles of leadership.
Structuring IC-DISCs to Maximize our Tax Benefits WEBCAST
Wednesday, November 30 11:00am - 1:00pm PST
Your Desk
2.0 Credits
IC-DISC: Overview, qualifications, structures for flow-through entities, and structures for LLCs, S and C corps, and cooperatives. IC-DISC structures benefits for engineers and architects. Tips and traps for taking the benefit on indirect exports. Solutions to typical structure problems.
Excel - Using PivotTables for Data Analysis WEBINAR
Wednesday, November 30 11:00am - 3:00pm PST
Your Desk
4.0 Credits
The advantages of PivotTable for Data Analysis. Step-by-Step PivotTable creation. Creating PivotCharts.
Introduction to the Property & Casualty Insurance Industry WEBINAR
Wednesday, November 30 11:20am - 12:20pm PST
Your Desk
1.0 Credits
The unique regulatory world of insurance. Differences from other industries. Differences within the industry. Types of accounting. Involvement of specialists. Tax considerations.
How-To Guide to Fraud Investigations WEBINAR
Wednesday, November 30 12:00pm - 2:00pm PST
Your Desk
2.0 Credits
Typical asset misappropriation schemes and how they are carried out. Red flags of asset misappropriation schemes. Data analysis, including financial ratios that may identify irregularities. Analyzing financial statements for fraud investigations. In-depth asset misappropriation case study.
QuickBooks ONLINE - Monthly Closeouts and Year-End Cleanups WEBINAR
Thursday, December 1 6:00am - 8:00am PST
Your Desk
2.0 Credits
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.
Tax Penalties and Penalty Abatement WEBINAR
Thursday, December 1 6:00am - 8:00am PST
Your Desk
2.0 Credits
The basics of tax penalties. How CPAs can assist their clients with seeking penalty abatement.
OneNote - Mastering Organization of Your Notes & Correspondence WEBINAR
Thursday, December 1 6:30am - 8:30am PST
Your Desk
2.0 Credits
Navigating the OneNote interface. Best practices for notebook organization. Learn how to add pictures, graphic content, tables, file links, email messages, appointment links and more to your notebooks. Using OneNote with OneDrive to share and collaborate with internal and external users. Creating and using templates to streamline your notebook management. Integrating OneNote with your task manager. Using the power of tags to manage and search your content. Using OneNote on your tablet and smartphone.
Top Accounting and Other Challenges for Nonprofits WEBINAR
Thursday, December 1 7:00am - 9:00am PST
Your Desk
2.0 Credits
Special accounting and financial reporting considerations for nonprofits. Unique operational considerations for nonprofit management and those charged with governance to monitor. Compliance requirements commonly faced by nonprofits when providing external financial information.
2022 Special Purpose Frameworks: The Artist Formerly Known as OCBOA WEBCAST
Thursday, December 1 7:00am - 3:00pm PST
Your Desk
8.0 Credits
Cash basis. Tax basis. Regulatory basis, contractual basis, and the AICPA's Financial Reporting Framework for Small and Medium-Sized Entities.
Business Tax Update: Recent Developments WEBINAR
Thursday, December 1 7:30am - 9:30am PST
Your Desk
2.0 Credits
2021/22 legislation impacting business taxpayers. Extenders legislation update. Meals and entertainment expense reporting. Partnership and S corporation update. Income and deductions.
Foreign Information Returns: Key Forms WEBCAST
Thursday, December 1 8:00am - 10:00am PST
Your Desk
2.0 Credits
IRS foreign information returns and civil penalties information chart. Report of foreign bank and financial accounts: Form Fin CEN Form 114. FBAR penalty mitigation rules. Statement of specified foreign financial assets: Form 8938. Annual return to report transactions with foreign trusts and receipt of certain gifts: Form 3520. Annual information return of foreign trust with a U.S. owner: Form 3520-A. Information return of U.S. persons concerning certain foreign corporations: Form 5471. Information return of a 25% foreign-owned or a foreign corporation engaging in a U.S. trade or business: Form 5472. Return by a U.S. transfer of property to a foreign corporation: Form 926. Return of U.S. persons concerning certain foreign partnerships: Form 8865. Information return of U.S. persons concerning foreign disregarded entities: Form 8858. Return by shareholder of a passive investment company or qualified electing fund: Form 8621. Current procedures for participation in the IRS Offshore Voluntary Disclosure Program (OVDP). Including the IRS general voluntary disclosure policy, OVDP election into the program, statements, worksheets, penalties, PFIC alternative computation, FAQs and more.
Buying and Selling Corporate Businesses: Asset Sales WEBCAST
Thursday, December 1 8:00am - 12:00pm PST
Your Desk
4.0 Credits
Stock sale vs. asset sale: tax and non-tax differences. Compensating the selling shareholders for services performed. Covenants not to compete. Personal goodwill. Built-in gain planning for S corporations. Installment sales. Allocation of the purchase price among the assets.
U.S. GAAP Disclosures for Non-Public Entities WEBCAST
Thursday, December 1 8:00am - 4:00pm PST
Your Desk
8.0 Credits
FASB Accounting Standards Codification disclosure requirements. Developments in the disclosure landscape. How materiality enters into disclosure decisions. Navigating the FASB Codification.
Fraud Conference 2022 WEBCAST
Thursday, December 1 8:00am - 4:30pm PST
Your Desk
8.0 Credits
Financial forensics How technology impacts fraud Investigative interviewing The important role of the auditor Emerging technologies will change fraud
The Washington Society of CPAs is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of group-live and group-internet-based continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org