CPE Catalog & Events
The One Big Beautiful Bill Act (OBBBA): What You Need To Know (OBB4)
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Online
4.00 Credits
Member Price: $180
The $6,000 senior deduction The QBI deduction Changes in the estate tax Wagering losses The SALT cap Tips, overtime, and car loan interest 1099 changes Trump Accounts Investments in students and education Bonus and Section 179 changes, including depreciation for qualified production property Full expensing of domestic research and experimental expenditures Changes in the deduction of business interest and business losses Renewal of Opportunity Zones Individual and corporate charitable contribution changes Expansion of Section 1202 stock Termination of credits for environmentally clean autos and expenditures Many other individual and business income tax changes contained in the OBBBA
Don Farmer's Foreign Trusts & Accounting Method Changes for Forms
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Online
2.00 Credits
Member Price: $89
Overview of foreign trust reporting framework Form 3520 reporting requirements Transfers to foreign trusts Ownership and distribution reporting Form 3520-A filing obligations and related disclosures Penalty provisions and documentation considerations Overview of accounting method change procedures Form 3115 filing mechanics Automatic versus nonautomatic method changes §481(a) adjustment principles Common compliance errors and IRS examination focus areas
Buying and Selling a Business: Tax and Structuring Overview (SEL4)
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Online
4.00 Credits
Member Price: $180
An overview of the beginning of the process and documents for preliminary tax planning Recognizing the need for due diligence in acquisitions, including checklists of important points Deemed asset sales - §338 and §338(h)(10) The impact of the §197 amortizable intangibles regulations on the acquisition and disposition of a business Allocating purchase price for tax advantage Planning to avoid double taxation under the repeal of the General Utilities doctrine Special problems and opportunities when an S corporation is the buyer or seller Installment sale and interest issues Avoiding tax pitfalls and recognizing tax planning opportunities Unique issues in buying and selling LLC/partnership interests Impact of the net investment income tax (NIIT) and the §199A pass-through deduction on the tax due on the sale of a pass-through entity Individually owned goodwill
Understanding and Testing Control and Compliance in a Single Audit (UTC4)
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Online
4.00 Credits
Member Price: $180
The essential internal control concepts applied in single audits How auditors obtain an understanding of controls over compliance and test the effectiveness of those controls in single audits How auditors plan and perform tests of compliance in single audits The identification and reporting of control and compliance findings
Top Business Tax Planning Strategies (BTPS)
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Online
2.00 Credits
Member Price: $105
Lower marginal tax rates made permanent New, more generous depreciation rules for bonus and Section 179 Qualified production property and bonus depreciation Full expensing of domestic research and experimental expenditures Rev. Proc. 2025-28 and options for small taxpayers Taking advantage of the QBI deduction Taking advantage of the SALT cap and the pass-through entity tax Form 1099 reporting changes Deducting business interest and business losses Taking advantage of the new Section 1202 tax regime
Virtual Currency: Keeping Up With the Tax Code (VCR2)
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Online
2.00 Credits
Member Price: $105
Overview of virtual currency Property transactions with virtual currency Receiving virtual currency as payment Paying using virtual currency Charitable donations with virtual currency Gifting of virtual currency Form 8300 reporting
Schedules K-2 and K-3: Preparation of Forms (KPF2)
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Online
2.00 Credits
Member Price: $105
How to read and complete Parts II and III for Foreign Tax Credit Understand attachment requirements in Part I Practical tips on how to tackle Parts IV and IX for corporate partners How to correctly fill out Part X for foreign partners Comprehensive examples for operating, real estate rental, and investment partnerships with filled-in sample forms
OSCPA's 2026 Federal Tax Update - Oklahoma City
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Oklahoma City
8.00 Credits
Member Price: $330
The impact of OBBA and the latest tax developments for individuals and businesses Major tax court cases impacting both individuals and businesses Tax credits update Partnership and S-corporation tax matters Tax numbers update for 2025 & 2026
OSCPA's 2026 Federal Tax Update - VIRTUAL
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Online
8.00 Credits
Member Price: $330
The impact of OBBA and the latest tax developments for individuals and businesses Major tax court cases impacting both individuals and businesses Tax credits update Partnership and S-corporation tax matters Tax numbers update for 2025 & 2026
Mastering the Offer in Compromise: Strategies for Preparation and Negotiation (MOC2)
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Online
2.00 Credits
Member Price: $105
Introduction to the OIC program Types of OICs Eligibility criteria Financial analysis Offer amount calculation Preparing Forms 656 and 433-A(OIC)/433-B(OIC) Supporting documentation and strategy OIC submission and IRS review process Appeals and negotiation techniques Best practices and common pitfalls Real-world scenarios and case studies
Compilation Engagements Under the SSARS (PCE4)
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Online
4.00 Credits
Member Price: $180
Relevant sections of SSARS No. 21, Clarification and Recodification SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services - 2018 SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services SSARS No. 27, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement Comprehensive sample engagement work programs for preparation and compilation engagements Prescribed form, specified line item, pro forma, and other engagement variations Complete illustrations of relevant engagement letters, reporting, and other required communications for preparation and compilation engagements
Government and Nonprofit Frauds and Controls to Stop Them (FCS4)
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Online
4.00 Credits
Member Price: $180
Examine real-world misappropriations of cash, check frauds, vendor scams, credit card abuse, grant frauds, benefit schemes, inventory thefts, and payroll frauds Identify and develop practical controls to prevent and detect fraud Tailor controls to the size and fit of the government or nonprofit
Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality (ENQ4)
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Online
4.00 Credits
Member Price: $180
AICPA's Enhancing Audit Quality initiative Recent revisions to Quality Management standards Feedback from peer reviews, including areas driving deficiencies in audit Elements of an effective risk assessment and how to link to audit procedures performed Understanding internal controls and making the decision whether or not to test them Best practices in documentation
Don Farmer's Repair Regulations in Practice: Capitalization vs. Expense
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Online
2.00 Credits
Member Price: $89
Overview of Tangible Property Regulations Unit of Property Rules Repair vs. Capital Improvements Betterment, Restoration, and Adaptation Standards Safe Harbors and Elections Examination and Audit Risk Considerations
Oklahoma Tax Institute - Oklahoma City
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Oklahoma City
16.00 Credits
Member Price: $480
Oklahoma Tax Institute - VIRTUAL
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Online
16.00 Credits
Member Price: $480
Don Farmer's Loss Limitations: §461(l), Basis, At-Risk & PALCoordination
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Online
2.00 Credits
Member Price: $89
Overview of Federal Loss Limitation Framework Order and Coordination of Loss Limitation Rules Excess Business Loss Rules Under IRC §461(l) Basis and At-Risk Limitations Passive Activity Loss (PAL) Rules Loss Carryforwards and Release Events Compliance and Reporting Considerations
The Best Individual Income Tax Update Course by Surgent (BITU)
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Online
8.00 Credits
Member Price: $330
Comprehensive coverage of individual provisions of the One Big Beautiful Bill Act, including but not limited to: TCJA provisions made permanent, including lower marginal tax rates, expanded standard deduction, and the increased child tax credit New Tip Income Deduction of up to $25,000 for individuals in customarily tipped ocupations, including updated final regulations (TD 10044) New Overtime Pay Deduction of up to $12,500 ($25,000 MFJ) for FLSA-eligible employees on qualifying overtime pay New Car Loan Interest Deduction of up to $10,000 annually for interest on qualifying new U.S. assembled vehicle loans New Temporary Senior Deduction of $6,000 for taxpayers aged 65 and older Expanded SALT Cap of up to $40,000 through tax year 2029 Trump Accounts, a new savings vehicle for minors, including contribution rules, basis tracking, and the pilot program Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to: 100% Bonus Depreciation made permanent, including new Qualified Production Property (QPP) provisions Increased §179 deduction Changes to §174 R&E Expenditures, including restoration of immediate expenses Changes to §163(j) and new election withdrawal opportunities under Rev. Proc. 2026-17 Form 1099/1099-K changes and increased reporting thresholds Qualified Small Busines Stock Exclusion changes Digital Assets & Tax Implications - understand the tax treatment of various digital assets, updated guidance on basis tracking and cost identification methods, as well as the phased rollout of Form 1099-DA for broker reporting Real Estate professional status requirements Review of pertinent recent cases and rulings affecting taxpayers Practice aids, including all the numbers applicable for the current year Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
Fraud In Single Audits (FSA4)
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Online
4.00 Credits
Member Price: $180
Real-life misappropriations involving federal awards and how they were carried out The backgrounds, motivations, and methodologies of the fraudsters The problems that allowed the frauds to occur without prevention or detection
The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent (BCPE)
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Online
8.00 Credits
Member Price: $330
Discussion of key individual provisions of the One Big Beautiful Bill Act, such as TCJA provisions made permanent, new tip income deduction, new overtime pay deduction, Trump accounts, and the expanded SALT cap Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to: 100% Bonus Depreciation made permanent, including new Qualified Production Property (QPP) provisions Increased §179 deduction Changes to §174 R&E Expenditures, including restoration of immediate expenses Changes to §163(j) and new election withdrawal opportunities under Rev. Proc. 2026-17 Form 1099/1099-K changes and increased reporting thresholds Qualified Small Business Stock Exclusion changes Excess Business Loss Limitation Section 1244 Small Business Stock and Section 1202 Qualified Small Business Stock treatment and applicability Passthrough compensation planning, including: The reasonable compensation requirement for S corporation owner-employees The legal framework, case law landscape, and IRS enforcement priorities Guaranteed payments, SE tax planning, and the OBBBA's new compensation interactions Principles and considerations for nonresident withholding, composite payments, and passthrough entity taxes, including the OBBBA's impacts on the SALT cap and PTET elections The tax accounting method change framework - what constitutes a method of accounting, the Form 3115 filing process, §481(a) adjustment mechanics, and the critical differences between voluntary, IRS-initiated, and unauthorized changes Timely coverage of breaking tax legislation Selected Practice and Reporting Issues: What's new? A review of recent cases and tax law changes and IRS guidance affecting S corporations, partnerships, limited liability companies, and limited liability partnerships Decentralized Autonomous Organizations (DAOs)