CPE Catalog & Events
Overview and Analysis of the New Tax Law: Part 1 - Focus on Individual Taxation (NEW1) - Virtual
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Online
4.00 Credits
Member Price: $175
Treatment of state and local taxes (SALT) Taxation of overtime pay Treatment of income from tips New deduction for senior citizens Marginal tax rates, personal exemptions, itemized deductions, Child Tax Credit, Alternative Minimum Tax, casualty losses, and other return items Moving expense exclusion Dependent Care Assistance Program and Child and Dependent Care Tax Credit Home mortgage interest deduction Deduction for new vehicle loan interest Non-itemizer tax deductions Trump accounts/pilot program Estate and gift tax changes Energy deductions and credits Education: expanded use of 529 plans; student loans Many, many other newly enacted individual tax provisions in the far-reaching legislation affecting nearly all taxpayers and their advisors
Overview and Analysis of the New Tax Law: Part 2 – Focus on Business Taxation - Virtual
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Online
4.00 Credits
Member Price: $175
Employer treatment of new tips and overtime legislation Qualified Business Income (QBI) deduction 100% bonus depreciation/Section 179 depreciation Increased dollar limitations for expensing of certain depreciable business assets Qualified Production Property Full expensing for domestic research and development expenses Opportunity Zones Section 1202 - treatment of Qualified Small Business Stock Business interest deduction Increased threshold for reporting payments to independent contractors and other payees Extension and enhancement of Paid Family and Medical Leave Termination of auto and other energy-related subsidies Excess business losses Foreign Tax Credit Increased penalties connected to employee retention credits Many, many other newly enacted business tax provisions in the far-reaching legislation affecting nearly all taxpayers and their advisors
CPA Trends Forum - VIRTUAL
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Online
8.00 Credits
Member Price: $370
A&A Update Burnout in the workplace Cybersecurity of AI Ethics - Case Studies Tactical AI Tools Tariffs
Artificial Intelligence for Accounting and Finance Professionals (AIP2)
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Online
2.00 Credits
Member Price: $100
What is artificial intelligence? What are the different forms of artificial intelligence? The difference between artificial intelligence and machine learning The types of problems artificial intelligence can solve The role of algorithms How artificial intelligence will affect accounting and finance careers Data governance, security, and privacy How accounting firms are using AI today The role of artificial intelligence in asset management
Don Farmer's Tax Strategies for Real Estate: Maximizing Benefits with Key Planning Moves - VIRTUAL
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Online
4.00 Credits
Member Price: $149
Writing off removal costs when real estate is improved. Maximizing the new 20% qualified business income deduction for real estate rental property. Allocating purchase price in the most advantageous manner and reducing the likelihood of disagreement with the IRS. The new bonus depreciation rules for real property (updated for TCJA). The revised §179 expense rules for real property (updated for TCJA). Taking partial disposition losses when real estate is improved. Reducing the effects of the net investment income tax on real estate. Minimizing the effects of the passive loss rules. Getting maximum benefit from personal property and land improvements. Using the qualifying business income deduction for real estate developers, contractors and subcontractors.
Don Farmer's Tax Strategies for Real Estate: Mastering Like-Kind Exchange & Tax Rules - VIRTUAL
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Online
4.00 Credits
Member Price: $149
Rental real estate that qualifies for the section 199A QBID. Rules for the rental real estate exemption from self-employment tax, including Airbnb. Vacation rentals. The "Augusta rule" that (under the right circumstances) allows S Corp shareholders to rent part of their personal residences to their S corps (without paying taxes). Passive activity rules that apply to rental real estate, and real estate professionals. How to reduce taxes on the sale of real estate. The "big 3 rules" for like-kind exchanges.
Understanding S Corporation Taxation: Shareholder Basis, AAA, and Retained Earnings (SCB2)
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Online
2.00 Credits
Member Price: $100
S corporation earnings layers Observations on earnings layers S corporation basis calculation IRC 351 transactions Four loss tiers Appreciated property distributions
Understanding S Corporation Taxation: Compensation Issues and Entity-Level Taxes (SCC2)
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Online
2.00 Credits
Member Price: $100
Reasonable compensation Fringe benefits for S corporation shareholders Built-in gains tax Excess passive income tax Notice 2020-75: PTE elections
Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Distributions, and Selling Shares (SCL2)
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Online
2.00 Credits
Member Price: $100
Making an S corporation election and late filing relief Disproportionate distributions Selling S corporation shares Redemption rules
K2's Business Intelligence, Featuring Microsoft's Power BI Tools
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Online
8.00 Credits
Member Price: $320
The importance of Business Intelligence in today's business climate Differentiating between Power BI licensing options A hands-on approach to creating effective Power BI reports and dashboards
K2's Case Studies in Fraud and Technology Controls
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Online
8.00 Credits
Member Price: $320
Key fraud risks impacting businesses today Examples of fraud and the monetary impact on victims How to create, implement, and assess technology-based internal controls to reduce the probability of becoming a fraud victim
K2's Small Business Internal Controls, Security, and Fraud Prevention and Detection
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Online
8.00 Credits
Member Price: $320
Common challenges associated with implementing appropriate internal controls in small business environments Fraud in small business environments Internal control options in small business accounting software Understanding the need for application controls and general controls
K2's Accountant's Guide to QuickBooks Online
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Online
8.00 Credits
Member Price: $320
Understanding your QBO subscription and licensing options Recording routine and non-routine transactions in QBO Importing and exporting data to/from QBO Creating effective reports Describing the process for integrating third-party applications with QBO Troubleshooting issues with QBO reports and data
Understanding the Form 990 and its Preparation Prerequisites
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Online
2.00 Credits
Member Price: $99
Overview of the Form 990's design and goals behind the Core Form's and Schedules Address of the key factors that make a third-party organization a "related organization" Exploration of the key definitions comprising Part VII-A's managers (i.e., "TDOKEs"): Trustee/Director (TD)/Officer (O)/Key Employee (KE) and "High 5s", two of which categories are based upon the definition (and magnitude) of "reportable compensation" Understanding the definitions of "family member”, "business relationship", "independence" and "35% controlled entity" which are central to both Core Form Part VI and Schedule L Sequencing of the form's preparation tasks and appreciating who will likely be the providers of relevant caches of data Need for 990-filers to engage a filer's Board of Directors in understanding what the completed Form 990 conveys to the public and regulators
K2's Technology for CPAs - Don't Get Left Behind
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Online
8.00 Credits
Member Price: $320
Emerging technologies all business professionals should know Considerations associated with upgrading to Windows 11 Practical options for protecting your data New features in commonly-used applications such as Excel and Adobe Acrobat DC
CFO Series: Enhancing Productivity LIVE REPLAY
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Online
8.00 Credits
Member Price: $320
Module 1: Quality is Free - But How do We Measure the Cost? What do we mean by quality? Why does quality pay off? Total quality management, including lean and six sigma The four elements of the cost of quality Practical prevention activities The necessity of appraisal and why quality cannot be inspected into a process Sources of internal failure and other sources you may not have considered External failure and the hidden costs of 'shortcuts' Creating an effective and actionable cost of quality report Module 2: Understanding and Mitigating External and Internal Risks: How? - 2.00 A&A Credits Defining risk as it impacts organizations Understanding external and internal risks o Examples of these risks o How do we identify and assess? o What can be done about the risks? Developing a risk mitigation strategy and plan Monitoring and mitigating risk Module 3: Insurance - How to Manage Your Insurance Program How are risks managed? - What is risk transfer? What does a broker do, how do we choose a broker, and how should we pay them? What can insurance protect against? Deductibles, self-insurance, and captives Issues affecting different classes of insurance regarding claims and accessibility Actions you need to take in addition to securing insurance Umbrella policies and how they attach above the primary Module 4: Effective Implementation of Enterprise Risk Management What is ERM and why is it important? What is your risk appetite and risk tolerance? The COSO framework for ERM and its recent updates The ERM Steering Committee - what is it for and what does it do? Risk heat maps - evaluating what is hot and what is not Risk owners and the risk control plan Measuring the effectiveness of the implementation The role of leading and lagging indicators - KRIs Making it part of everyday management The need to integrate ERM into strategic planning
K2's Next Generation Excel Reporting
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Online
8.00 Credits
Member Price: $320
Identifying weaknesses in traditional reporting processes Using leading-edge features in Excel to improve reporting practices How to work with Power Query to solve common reporting challenges Adding Slicers and Timelines to your Excel-based reports
K2's Mastering Advanced Excel Functions
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Online
4.00 Credits
Member Price: $175
Powerful new functions and features in Excel, such as XLOOKUP and Dynamic Arrays How to use "legacy" features and functions such as AGGREGATE Creating effective forecasts in Excel
Understanding the "Most Common" Form 990 Schedules: A, B & O
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Online
2.50 Credits
Member Price: $125
The benefits of a 501(c)(3) organization being classified as a public charity rather than a private foundation (and how Schedule A, Part I "claims" qualification as such) The public policy precepts and approach preparers need apply in demonstrating filer has met the predominant "public support test" which is demonstrated at Schedule A's Part II The overarching needs and preparation tasks of Schedule B and related worksheets, including which donors are to be listed and with what identifying information required (dependent on the filer's 501(c)-subsection); and what information 501(c)(3) filers may omit from the 990's public inspection copy
K2's Implementing Internal Controls In QuickBooks Environments
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Online
4.00 Credits
Member Price: $175
Critical risks in QuickBooks environments Internal control options that can mitigate risk to prudently acceptable levels Enabling alternative control measures to improve internal controls in QuickBooks environments