CPE Catalog & Events

Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, and Premium Tax Credit Comprehensive coverage of the SECURE 2.0 Act, including: Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, and New Exceptions to Penalty-Free Withdrawal from Retirement Plans Timely coverage of breaking tax legislation New Form 1099-K reporting requirements Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax Residency and Domicile Selling a principal residence, including tax planning strategies Real Estate professional requirements Virtual currency, including recent developments regarding NFTs Review of pertinent cases and rulings affecting taxpayers Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas

The major topics covered in this class include:Year-end tasks an employer should consider with regards to payrollBonus runs & fringe benefit reportingCompliance reporting & W-2 reconciliationsUpdates to payroll wage rates & limitsCurrent issues affecting payrollBest practices for not only year-end, but year-round compliance

Be careful of; Whom you trust, and What you easily dismiss. Beware of our internal biases. What are your biases? The need to consider situations from multiple perspectives.

Federal non-compete law State non-compete law

The two sides of leadership Practices that build and destroy an organization’s value and spirit Toxic leader characteristics Four sources of leadership power Push vs. pull leadership styles Six 'Rules of Influence' that cause one person to say 'yes' to another person Ways to defend ourselves against toxic leaders How to use corporate politics to our advantage and still do the right thing

We'll closely examine several myths about ethical leadership that continue to plague businesses like yours. You'll learn why these ideas deserve to be put to rest for good and what should take their place. This will be an ethics webinar unlike any you have ever taken-because it will be both entertaining and rich in content!

The 50% deduction for meals that are ordinary and necessary in carrying on a trade or business Elimination of the temporary rules that applied for 2021 and 2022 which allowed for 100% deductibility for ordinary and necessary business-related meals When meals are still 100% deductible IRS rules relating to the nondeducibility of activities considered entertainment or amusement What constitutes entertainment/amusement for tax purposes? When employers may deduct food and beverages provided to employees 50% deductibility for occasional employee meals and for overtime meals 50% deductibility for business meals during business meetings Business meals incurred during business travel Invoice meals separately from entertainment

Funding options for Roth accounts 529 plans to Roth IRAs Backdoor Roth strategies The new Roth SEP and Roth SIMPLE IRAs Roth 401(k) contribution rules The tax impact of rolling a 401(k) to a Roth IRA Who can start the Roth IRA 5-year clock? The 5-year rules for Roth 401(k)s and Roth IRAs Direct and indirect Roth conversions Direct and indirect rollovers from Roth 401(k) plans The risky recapture of the 10% penalty How the ordering rules work and when they apply FIFO rules for Roth IRAs Case studies and cheat sheets to reinforce concepts

What makes people really happy—and what doesn’t The 3 most important things you can do to increase both happiness and productivity How to handle stress in under two minutes How to deal with difficult people so they don’t bring you down How to use positive psychology principles to help your business

Forensic data analytics Fraud prevention and detection Data validation and methodologies COSO's Fraud Risk Management Guide principles Innovations in anti-fraud technology

The major topics that will be covered in this class include:Recent ethics standards changes that impact your practice.Key regulatory changes and initiatives affecting CPAs and the future of the profession.Emerging issues and standard-setting activity that could affect your practice.Practical applications of the standards and common practice issues and challenges. Examples include independence issues, serving clients in the cannabis industry, and reporting potential noncompliance with laws and regulations to third parties.How failure to follow the standards can result in unwanted regulatory actions and publicity.

Should ethical behavior be something that we always do? Is ethical behavior situational? Why being ethical will help you succeed personally and professionally. Consequences of not behaving ethically? Why trust matters? How we can make better ethical decisions in our professional lives.

The major topics that will be covered in this course include:Current individual tax issuesCurrent business entity tax issuesAny current tax legislation occurring during the periodOther issues affecting the profession, including IRS procedure, current cases, payroll, and other federal tax issues

Technical definitions of tax malpractice Risk management techniques: quality control procedures and maintaining professional competence Aggressive tax strategies "War stories" dealing with tax-related claims against CPAs Insurance carrier experiences Substantive tax areas: tax-deferred exchanges, built-in gains, alternative minimum tax and overlooked tax elections

Income for seniors: retirement, earnings and investments Tax Deductions: planning, bunching, strategies Planning to help family members

The major topics that will be covered in this course include:Specific matters auditors should consider when obtaining and documenting an understanding of the client's internal control systemDevelopment of a tailored audit approach that considers the potential reliance on internal controlsGuidance for establishing an adequate basis for reliance on internal controls of less formal, smaller clients

Highlights of recently issued mainstream FASB updates (ASUs) Analysis of PCC accounting standards for private companies Discussion and analysis of recently issued auditing standards (GAAS) and Attestation Standards (SSAE) Discussion and analysis of recently issued SSARS standards

Special and Targeted allocations Proper calculation of outside and inside tax basis Tax consequences of distributions including the impact of "hot assets" Transfer of partnership interests Issuance of partnership interests to service partners

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

The major topics covered in this course include:Typical risks of material misstatement related to accounts receivablePractice tailoring the detailed audit plan to the assessed risk of material misstatementOverview of more complex issues, such as methods for converting accounts receivable to cashExternal confirmation audit considerations, including evaluating responses for proprietyEvaluating the valuation of accounts receivable