CPE Catalog & Events

Yellow Book engagements. Independence requirements in GAGAS. Quality management in Yellow Book. Common deficiencies found in Yellow Book engagements.

Using Power Query to link data into Excel. Manipulating Excel data with data transformations. Creating data models using Power Query. Examples of common and useful transformations.

Thorough examination of SECURE Act 2.0 and its implications. Exploring enhanced retirement plan alternatives and revised contribution limits. Analysis of altered rules for Required Minimum Distributions (RMDs). Harnessing the power of novel retirement planning tools and incentives. Navigating beneficiary modifications and their impact on estate planning. Real-world case studies showcasing practical applications of SECURE Act 2.0 principles.

Introduction to Charitable Remainder Trusts (CRTs). Types of CRTs and their benefits. Formation and funding of CRTs. Identifying suitable candidates for CRTs. Understanding Form 5227: an overview. Line-by-line breakdown of Form 5227. Reporting trust assets and income. Distributions and charitable beneficiaries. Compliance updates and recent changes to Form 5227. Best practices for accurate completion and filing.

Understand the four loss limitation rules applied on the owner's individual income tax return (i.e., basis, at-risk, passive, and excess business loss limitations). Determine how to calculate an owners' initial tax basis of his pass-through entity. Learn how to correctly make annual adjustments to a pass-through owners' tax basis. Identify what constitutes a debt basis for an S corporation shareholder. Learn the tax ramifications of repaying loans to S corporation shareholders.

ChatGPT and generative AI technology primer. Building your generative AI vocabulary. Dig deeper into your engagement research to develop a higher quality advisory service. Polish your client reporting with the help of ChatGPT. Developing your ChatGPT client advisory services. Start with client education. You don't need to be a technical expert to be an educator. Use AI to help your clients automate their workflows and business processes. Build better spreadsheets with ChatGPT and Excel. Help your clients identify, evaluate, and select applications for their business.

Review of select AICPA Technical Questions and Answers. Upcoming changes to accounting for goodwill, leasing and business combinations. Compilation and review standards and interpretations (SSARS). Auditing standards and interpretations (SAS and SSAE).

Using Power Query to link data into Excel. Manipulating Excel data with data transformations. Creating data models using Power Query. Examples of common and useful transformations.

Learn how to qualify and to make the S corporation election. Determine how to calculate initial and annual stock and debt basis amounts and the three reasons why they are maintained. Understand the four loss limitation rules applied on the shareholder's individual income tax return (i.e., basis, at-risk, passive, and excess business loss limitations). Understand the proper tax treatment and reporting of a distribution from the S corporation to a shareholder. Determine how to calculate AAA and OAA account for an S corporation as well as the 3 potential taxes. Determine the impact of health insurance, the net investment income tax, qualified business income tax deduction and unreasonable compensation issues on the reporting function of the S corporation.

Federal laws providing greater visibility of sexual harassment and sexual assault claims. Agency rulings curtailing confidentiality and non-disparagement clauses in agreements.

Introduction to ChatGPT and its applications in accounting. custom instructions for persistent context in financial conversations. Analyzing financial statements and news releases using ChatGPT. Exploring business opportunities through hyper-local and sectoral analysis. Advanced data analysis for financial comparisons and capital asset audits. Image analysis for asset, space, and user interface design. Voice interaction with ChatGPT for enhanced user experience and accessibility.

Roth IRA: The right choice? Income tax treatment of distributions from retirement plans of all types. Laws, regulations and IRS rulings concerning plan distributions. Avoiding penalty on distributions that happen too early or too late. Beneficiary choices - eligible or not? Self-directed IRA investment problems.

Introduction to Charitable Remainder Trusts (CRTs). Types of CRTs and their benefits. Formation and funding of CRTs. Identifying suitable candidates for CRTs. Understanding Form 5227: an overview. Line-by-line breakdown of Form 5227. Reporting trust assets and income. Distributions and charitable beneficiaries. Compliance updates and recent changes to Form 5227. Best practices for accurate completion and filing.

Introduction to the world of password management apps and what makes them so secure. Review and demonstration of top selling password management apps. Software features that will be reviewed. Password generation. Emergency user access. Entity vs. individual password management. Desktop vs. cloud based. Multi device synchronization. PII (personally identifiable information) forms filler. Credit card storage. Digital data vault.

Accounting Standard Updates issued by the FASB. Not-for-Profit Advisory Committee (NAC) and the projects they are advising the FASB on.

Designing and performing sufficient audit procedures required for all audits, particularly when auditing privately-owned companies. Identify controls that exist, especially when those controls are not clearly identified or formalized. Evaluate if those controls prevent or detect material misstatements in financial statements. Design effective audit procedures (including testing of controls where appropriate) in response to the auditor's assessed risk of the potential material misstatements in the financial statements.

Introduction to Charitable Remainder Trusts (CRTs). Types of CRTs and their benefits. Formation and funding of CRTs. Identifying suitable candidates for CRTs. Understanding Form 5227: an overview. Line-by-line breakdown of Form 5227. Reporting trust assets and income. Distributions and charitable beneficiaries. Compliance updates and recent changes to Form 5227. Best practices for accurate completion and filing.

New GASB standards: GASB 100, Accounting Changes and Error Corrections. GASB 101, Compensated Absences. Practical case studies.

Federal laws providing greater visibility of sexual harassment and sexual assault claims. Agency rulings curtailing confidentiality and non-disparagement clauses in agreements.

Inflation Reduction Act. Responding to an IRS examination letter. Federal Tax compliance. Appeals process.