CPE Catalog & Events

What it takes to be effective as a manager Exploring the challenges that get in the way Looking at the driving forces that have evolved how managers engage with employees today Motivating employees of multi-generations Twelve practices that can be adopted to influence employees to become more engaged Identifying what it takes to develop employees Delegation and accountability

The major topics that will be covered in this class include:The advantages of PivotTable for Data AnalysisStep-by-Step PivotTable creationCreating PivotChartsThis course is #3 in the Microsoft Power BI series of webinars. Click button below to see suggested viewing order. View Series Sequence

The major topics that will be covered in this class include:Review the Accounting Standards Codification, OCBOA/Special Purpose Frameworks, and AICPA financial reporting framework and their application to partnerships, LLCs and S corporationsFinancial accounting issues arising from changes in ownershipFinancial vs. tax accounting for partnership/LLC capital accountsSection 704(b) substantial economic effect rules and their relation to financial accountingThe integration of financial accounting with Forms 1065 and 1120SFinancial accounting basis for ownership interests vs. tax accounting basis for ownership interestsDeferred tax accounting for partnerships/LLCs and S corporationsFinancial accounting for the operations of a partnership/LLCFinancial accounting impact of the C to S election and the S to C electionFinancial and tax accounting for S corporation shareholder equity and partner capital accountsFinancial vs. tax accounting for loans to and from S corporations and their shareholders

When is the auditor required to follow the Yellow Book (aka Government Auditing Standards or GAGAS)? How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) The Yellow Book requirements related to the performance of and reporting on a financial audit The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits

Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB’s Technical Agenda Leases – Topic 842 ASC 326: CECL Review of SAS 142 – Focus on Audit Evidence Recently issued SASs and other AICPA activity SSARS No. 25 and other recently issued SSARS Detailed review of SAS 145 Other important A&A practice matters

Payroll tax requirements for wages, including wages subject to the .9 percent tax, employee benefits and reimbursements, nonqualified deferred compensation, stock options, and tips Fringe benefits issues, such as health insurance, life insurance, cafeteria plan benefits, accountable and non-accountable plans, standard mileage rates, and per diem rates Special issues -- Using a common paymaster, how to file W-2s after a takeover, merger, or acquisition, and state and local tax withholding Statutory employees, independent contractors, and possible changes to §530 relief Penalties -- Who is a responsible person? Expenses and gross-up calculations Pension issues and payroll taxes including SIMPLE plans, and §401(k) and pension distributions The Electronic Federal Tax Payment System (EFTPS) Forms I-9, W-9, W-2, 1099, 1099-NEC, SS-8, and 940 Understanding payroll tax responsibilities in the gig economy

Basic tax structure of partnerships and LLCs Electing to be taxed as a partnership: "Check-the-box" rules Partnership distributions Compensatory payments to partners At-risk and passive activity limits Profit and loss allocations: general rules and restrictions

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, Premium Tax Credit, Elective Payment, Transferability, and Prevailing Wage and Apprenticeship Requirements Comprehensive coverage of the SECURE 2.0 Act, including: Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, New Exceptions to Penalty-Free Withdrawal from Retirement Plans, and recent IRS guidance Timely coverage of breaking tax legislation Form 1099-K reporting requirements Detailed analysis and examples of Sale of Pass-through Entity Interest and Net Investment Income Tax The Gig Economy -- Tax implications, Independent Contractor vs. Employee Classification, and the 2024 DOL Final Rule New FinCEN reporting requirements under the Corporate Transparency Act in 2024 Employee Retention Tax Credit updates 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 that will be covered in this class include:Definition of what qualifies as an entertainment expenseStrategies to deduct business entertainment expensesDeductibility of mealsSituations not subject to the 50% meals and entertainment reductionHow to handle automobile issues related to employer-provided parkingProper accounting for deductible vs. non-deductible expendituresThe four steps to analyze business expensesThe latest federal legislation, cases and rulings

Title VII Americans With Disabilities Act Age Discrimination in Employment Act  Family Medical Leave Act  Fair Labor Standards Act  Equal Pay Act  National Labor Relations Act  Fair Credit Reporting Act 

Financial Statement Insight Trend Analysis Financial Benchmarks  

Quality Management Risk Assessment SQMS Independence

The evolving landscape of client expectations in the accounting profession Building strong and lasting client relationships through effective communication, empathy, and proactive service Implementing efficient client onboarding and engagement processes Leveraging technology to streamline communication, enhance collaboration, and deliver personalized service Effectively resolving client concerns and complaints Utilizing client feedback to continually improve your practice

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 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

The major topics that will be covered in this course include:How Inspirational leadership is the foundation that ethically drives results.Simplify the complex: Walk through the Results Model and discover practical how-to examples of execution.Hacks for getting great results with specific examples you can leverage in your business:The How: Empower your people to feel like an owner, managing difficult conversations well, leading with empathy and what that looks like, how it should feel, motivational coaching techniques to get your employee relationships back on track, and unleashing the power of appreciation and gratitude.The What: Powerful score-carding, transformational goal-setting conversations, and positive accountable follow- up.

Introduction to Estate Administration How to Read a last will and testament Understanding the Entities Administration the Estate and Orderly Process The Probate process and the courts Special Issues in Estate Administration Postmortem Issues Regarding Income Taxation of Descendants and Estates Post Mortem Opportunities on the Estate Income Tax Return Available Post Mortem Estate Tax Elections Portability Election Disclaimers

The major topics covered in this course include:ABC versus traditional costingFirst-stage allocationDetermining predetermined overhead ratesSecond-stage allocationActivity-based reportingActivity-based management

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

Fraud Fraud Triangle