CPE Catalog & Events
1 Hour - Introduction to Sustainability Accounting
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Online
1.00 Credits
Member Price: $39
History of Sustainability Accounting Sustainability Metrics for Industry Published Sustainability Standards
2024 Partnerships/LLCs: Understanding Tax Basis Capital Accounts
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Online
2.00 Credits
Member Price: $79
Discussion of the impact of the Section 199A flow-through entities deduction on partnerships and their partners The meaning of a “tax basis capital account” -- how do the financial accounting and tax capital accounts differ from one another How to determine a partner’s share of the partnership’s liabilities Distinguishing “recourse” loans from “nonrecourse” loans What are “qualified nonrecourse financing” loans and how they affect partners Review of the Sec. 704 “built-in gain or loss” rules and how they impact Schedule K-1 reporting
Tax Law Logic: Diving Into Tax Policy 2024
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Online
4.00 Credits
Member Price: $159
Definition and relevance of the term tax policy Principles underlying the four main tax types Principles of good tax policy How to analyze existing tax rules and proposals for changes against principles of good tax policy and utilize the results How and why to advocate for tax law changes
What's So Funny 'Bout Accounting and Tax Ethics 2024
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Online
4.00 Credits
Member Price: $159
AICPA Code of Professional Conduct Threats to compliance with Code of Ethics Updated Statement of Standards for Taxpayer Services (SSTS) Ethical challenges in selecting appropriate GAAP alternatives
CFO Solutions to IRS Problems
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Online
4.00 Credits
Member Price: $149
The major topics that will be covered in this course include:The authority of IRS in assessing and collecting taxes.The common misconceptions when dealing with IRS.Common questionable actions by business owners.How to prepare for an IRS audit.The seven options in IRS collections.Possible criminal tax violations by CFOs and small business owners.
Best Practices for Tax Income and Expense Recognition 2024
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Online
6.00 Credits
Member Price: $239
Cash receipts and disbursements method of accounting, including history Cash method limitations, including tax shelters per IRC Sec. 448(d)(3), 461(i)(3) and 1256(e)(3) Cash method by small businesses, including Revenue Procedures 2001-10 and 2002-28 NAICS codes Accrual of income and expenses, including history Economic Performance and Recurring Item Exception, IRC Sec. 461(h) Deferral of Certain Advance Payments (Revenue Procedure 2004-34) Changes made to the above by the 2018 Tax Cuts and Jobs Act
Financial Reporting Fundamentals 2024
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Online
8.00 Credits
Member Price: $299
Financial statements, disclosures and presentations Review of two Annual Financial Reports (IFRS and U.S. GAAP)
Excel - Advanced Formatting to Improve Your Spreadsheets
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Online
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:Customizing cell formatting and cell stylesUsing number and custom number formattingUsing Conditional Formatting to format cells based upon a defined criteriaProtecting a worksheet and workbook to prevent changes
2024 Rewards & Recognition Strategies for Leaders
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Online
1.00 Credits
Member Price: $39
Leadership Recognition Total Rewards Employee Engagement
Ethics: What a CPA in Business & Industry Needs to Know
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Online
2.00 Credits
Member Price: $89
Ethics for Members in Business: Why Bother?Re-Introducing the AICPA Code of Professional ConductThe Basic Ethics Rules for Members in BusinessThe Conceptual Framework: Avoiding the Risk of NoncomplianceCase Analysis: Members in Business
2024 S Corporation Essentials: Review & Update
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Online
4.00 Credits
Member Price: $129
Recent tax legislation, rules, and developments impacting S-corporations S corporation shareholder basis in stock and debt Schedules K-2 and K-3 reporting Basis of indebtedness S corporation open account debt Limitation of deduction of losses AAA and distributions
Personal Leadership Skills
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Online
4.00 Credits
Member Price: $159
Leadership Personality Types Communication Memory
2024 Are You Up to the Challenge? Test Your Skills as a Quality Control Reviewer
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Online
4.00 Credits
Member Price: $129
AICPA professional standards EQCR expectations Firm-specific considerations Best practices for reducing the frequency of review points Best practices for mitigating the severity of review points Examples of common EQCR deficiencies The impending influence of SQMS No. 1, SQMS No. 2, SAS 146, and SSARS 26 An interactive, hands-on EQCR simulation
2024 Multistate Taxation - Issues and Planning Opportunities
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Online
8.00 Credits
Member Price: $225
Multistate Business Activities Nexus and Implications State Taxable Income Business-Related Issues Formulas and Their Application Audit Defense Strategies State Specific Regulations Choice of Business Entity Interstate Commerce Clauses Domicile in relation to State Death Taxation
Emotional Intelligence
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Online
1.00 Credits
Member Price: $59
Emotions Relationships
The Role of HR in Business Sustainability
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Online
1.00 Credits
Member Price: $59
What is "Sustainability" in business today? SHRM publications about sustainability Sustainability for the world, organizations and individuals Key HR opportunities for promoting sustainability to improve performance and reduce risk
2024 S Corporations: How to Calculate Shareholder Basis
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Online
2.00 Credits
Member Price: $79
Discuss the calculation of basis when the entity is formed including the impact of contributed property Explain the importance of shareholder loans to the entity Uses a comprehensive example to illustrate the mechanics of the basis determination process Discuss how basis is impacted by distributions of corporation property Explain how basis is impacted by sale/or liquidation of the S corporation interest Discuss how S corporation losses impact Form 1040 Schedule E reporting Show how to get from the Schedule K-1 information to the basis calculations
Fundamentals of Merger and Acquisition Transactions 2024
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Online
2.00 Credits
Member Price: $89
Valuation Strategic planning Intermediaries Selling memorandum Due diligence Deal structures
Surgent's Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Distributions, and Selling Shares
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Online
2.00 Credits
Member Price: $99
Making an S corporation election and late filing relief Disproportionate distributions Selling S corporation shares Redemption rules
Todd and Julie Chrisley Go to Prison
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Online
2.00 Credits
Member Price: $89
Major topics covered in this course include:What is bank fraud?What is wire fraud?Role of financial service professionals in combating tax evasion and white-collar crimeRed flags indicating of white-collar crimesImportance of knowing customersCriminal justice proceedingsRelationship between victim impact and sentencingRelationship between loss amounts and sentencing