CPE Catalog & Events
Form 1041 Advanced Series Part 3: Sec.199, Sec.67g & Charitable Deductions 2024
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Online
2.00 Credits
Member Price: $89
Review of New Rules under IRC Sec. 67(g) Review Surprises to Simple Trusts under IRC Sec. 67(g) Presentation Issues with IRC Sec. 199A Deduction and the Tier System Special Rules Relating to the Charitable Contribution Deduction Problem Examples
Payroll Essentials: Fringe Benefits: Taxable or Not?
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Online
2.00 Credits
Member Price: $89
The major topics covered in this class include:What is and what is not a fringe benefitPayroll tax withholding rules on taxable fringe benefitsPayroll reporting on employee checks, payroll returns, and W-2sWhat to watch for at year end and where to go to get resources
Providing Tax Advice: Professional Standards 2024
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Online
2.00 Credits
Member Price: $89
Overview of the various types of advice tax professionals provide clients The preparer penalties The duty to advise clients with regard to potential taxpayer penalties The primary AICPA rules with regard to advising and communicating tax advice Circular 230 and the IRS Office of Professional Responsibility oversight and disciplinary authority
Not-For-Profit Organizations: Financial Update 2024
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Online
3.00 Credits
Member Price: $129
Financial entity IRS filing status Recent ASC updates affecting nonprofit entities
Buying and Selling Corporate Businesses: Asset Sales 2024
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Online
4.00 Credits
Member Price: $159
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
Tax Planning for Seniors 2024
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Online
4.00 Credits
Member Price: $159
Income for seniors: retirement, earnings and investments Tax Deductions: planning, bunching, strategies Planning to help family members
Build a Data Model for Analysis in Power BI
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Online
4.00 Credits
Member Price: $149
The major topics that will be covered in this class include:Data Modeling Essentials: Understanding the core concepts of data modeling in Power BI, including integration of various data sources.Building Relationships: Techniques to establish and manage relationships between different data sets.Calculated Columns and Basic DAX Measures: Introduction to DAX (Data Analysis Expressions) and its application in creating calculated columns and basic measures.Calculated Columns vs Measures: Insights into when to use calculated columns and when to opt for measures.Explicit vs Implicit Measures: Understanding the difference and appropriate application of explicit and implicit measures in data analysis.Hierarchies in Data: Creating and utilizing hierarchies to enhance data analysis and reporting.Using Pivot Tables to Validate Measures: Practical skills in using pivot tables within Power BI to validate and refine measures.
Comprehensive S Corporation Taxation Form 1120S 2024
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Online
8.00 Credits
Member Price: $299
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
Corporate Income Tax Return Fundamentals 2024
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Online
8.00 Credits
Member Price: $299
Corporate structure entity choice comparisons Form 1120 and Schedule M-1 or M-3 Items for book-tax differences Tax accounting methods Uniform capitalization rules, overview Minor discussion on depreciation: capitalization, gain, loss and recapture Carrybacks, carryforwards and credit Case Study and presentation in return Mergers and Acquisitions impact on the returns
Audit 303: Internal Controls - Required Communications
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Online
2.00 Credits
Member Price: $89
The major topics covered in this course include:The required communication of internal control matters noted on an auditEvaluating the severity of identified deficiencies, including consideration of qualitative considerationsImportance of placing a priority on being a value-added business advisorAnticipating and preventing internal control issues related to reliable financial reporting, operational efficiency or complianceComponents of a well-written internal control commentBetter writing tips and techniques
Revenue Recognition, Financial Instruments, and Leases
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Online
1.00 Credits
Member Price: $71
FASB accounting standards updates in financial instruments and leases Current Expected Credit Loss (CECL) module Lease obligation
Governmental Accounting 101
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Online
2.00 Credits
Member Price: $79
Fund Types Budgetary Accounting Financial Reporting Requirements Single Audit Act Audit Standards and Procedures Best Practices in Governmental Accounting
Starting a Fraud Investigation
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Online
2.00 Credits
Member Price: $89
The major topics covered in this class include:Assembling the fraud investigation teamManaging and supervising staffObtaining and managing evidenceBackground checksPublic records searchesDigital data analysisInterviewing techniques
Personal Leadership Skills
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Online
4.00 Credits
Member Price: $129
Leadership Personality Types Communication Memory
PCAOB Updates
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Online
1.00 Credits
Member Price: $71
Revisions to AS 2501 New requirements of AS 1210 The audit with other auditors
Exploring the New Lease Accounting Standard
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Online
2.00 Credits
Member Price: $89
The major topics covered in this class include:What is a lease?Recognition and measurement of lease assets and liabilities Impact on lessors and lesseesDisclosures and transition rulesEffective dates
Form 1041 Advanced Series Part 4: Post Mortem Administration Considerations 2024
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Online
2.00 Credits
Member Price: $89
A Review of the Expansive Nature of Trust Administration The Use of Post-Mortem Elections The Use of an Administrative Trust & its Advantages Choosing a Fiscal Year for the Administrative Trust The Successor Trustee of an Administrative Trust and whether the Trust is Simple or Complex? Making the Sec. 645 Election, its Duration , Advantages and Disadvantages
Surgent's The Accountant as the Expert Witness
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Online
2.00 Credits
Member Price: $99
Becoming qualified as an expert witness Best practices for testifying at trial Understanding the different roles accountants can play in litigation Working with attorneys to prepare and present a case at trial The role of experts in commercial versus personal injury litigation Confidentiality orders Compensation for expert witnesses Preparing for and attending depositions Daubert challenges to experts Expert reports The role of experts in antitrust, securities litigation, and professional liability cases Credibility as a witness
Understanding CPA Communication Privileges in Tax Practice 2024
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Online
2.00 Credits
Member Price: $89
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
The Many Faces of Fraud Shedding Light on the Tactics of Modern Day Swindlers
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Online
2.00 Credits
Member Price: $79
Understanding Fraud Psychology and Motivation of Fraudsters Detection and Prevention Strategies Real World Case Studies Effective Fraud Management