CPE Catalog & Events

• Overview of preparation, compilation and review guidance • Accounting and reporting issues • Current practice issues • Common de"ciencies in peer reviews • Current and future standard-setting projects

• Private company standard-setting activities • Recent FASB Accounting Standards Updates (ASUs), including those addressing financial instruments, credit losses under ASC 326, government grants, and business combinations • Non-GAAP financial measures • ASC 842, Leases • ASC 842 final PIR report findings

• An introduction to special purpose frameworks • Authoritative and non-authoritative guidance used to prepare SPF financial statements • Common issues in preparing SPF financial statements • Cash basis and modified cash basis financial statements • Income tax basis financial statements • The AICPA's special purpose framework - FRF for SMEsTM

• Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs, and family needs to customize a retirement plan unique to the client • Using the residence and other real estate as retirement assets through equity and rent • Using the small business as a retirement resource through creative retirement plans, non-qualified deferred compensation, and converting the value of the business through sales within the family or to an outside party • An overview of portfolio management for retirees, including sustainable portfolio withdrawal rates; balancing investments between income and equity, and taxable and nontaxable; and asset liquidation and distribution timing to minimize the tax impact of retirement distributions and maximize cash flow from retirement vehicles and Social Security • The three-legged retirement stool: employer retirement, savings, and Social Security • Updates introduced by the One Big Beautiful Bill Act • Analysis of the most current/important research on retirement planning and sustaining retirement income levels • Planning with the new retirement provisions of SECURE Act 2.0

• The CPA's role in today's economy • The similarities and differences between individual and business ethics • The link between ethics, integrity and scruples • The basic attributes of ethics and professional conduct • The history of the CPA profession and the CPA's requirement to adhere to ethics policies and codes of conduct • The AICPA's Code of Professional Conduct and a CPA's responsibility to the public, clients, and colleagues • The common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers

• Comprehensive coverage of individual provisions of the One Big Beautiful Bill Act, including but not limited to: • TCJA provisions made permanent • New tip income deduction • New overtime pay deduction • New car loan interest deduction • New temporary senior deduction • Expanded SALT cap • Trump Accounts • Real Estate professional requirements • 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

• Employees working in multiple states: Withholding issues (when to start and where to withhold) special issues depending on type of tax assessed in the state or locality • Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus • Emerging compliance issues in the new sales tax economy • Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) • Will states shift away from income tax and increase reliance on sales tax after Wayfair? • Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? • Pass-through problems: Nexus issues for interest owners • Treatment of the 199A deduction for pass through entities by states: Withholding issues • Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires • When to consider voluntary compliance: Responsibility of officers, members, partners, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax

Module 1: Audit Survival Toolkit: Tactics to Reduce Stress and Get Through Audits with Confidence • Types of audits: external, internal, compliance, regulatory o Objectives of each audit type and how they differ • Aligning management's role with auditor expectations • What to expect in the planning phase • Fieldwork survival tips and communication best practices • Documentation dos and don'ts • Responding to findings and building effective action plans • Avoiding common audit pitfalls Module 2: Internal Controls That Matter: Protection with Simple, Smart, and Scalable Practices • What internal controls are—and what they are not. • Why do even small organizations need controls. • COSO and the five core components of a sound internal control system. • Common control failures and real-world consequences. • Examples of scalable financial, operational, and compliance controls. • How to tailor controls to your organization's size and risk profile. • Embedding internal controls into daily operations. • How to monitor, evaluate, and adapt controls over time. Module 3: Cash Flow Clarity: Effectively Communicate Cash Flows to Drive Better Decisions • The importance and structure of the cash flow statement • Understanding operating, investing, and financing activities • Presenting the statement using the "Sources and Uses" approach • How to tell the business story through cash flows and alternative reporting methods • Identifying key drivers of cash and liquidity • Bridging the gap between accrual accounting and understanding cash • Communicating effectively with CEOs, boards, and non-financial stakeholders Module 4: Amazingly Crazy Fraud Cases - Fraud So Wild It Shouldn't Be Real • Psychological tricks and tactics used by fraudsters o How fraudsters avoid detection • Red flags that were missed, and why? • Cultural and organizational blind spots • How internal controls failed or were bypassed • Lessons learned from each case—and how to apply them • How to strengthen fraud awareness without creating fear • Key questions auditors and leaders should ask earlier

Overview of complex federal tax reporting requirements Review of selected difficult forms (may include forms such as 4797, 6252, 8582, 8606, 8995/8995-A, or other high-risk compliance forms) Computational challenges and interaction with related schedules Disclosure requirements and supporting documentation considerations Penalty provisions and IRS examination focus areas Common preparation errors and quality control considerations

Overview of U.S. International Reporting Regime Worldwide income taxation for U.S. persons Distinction between income reporting and information reporting Key enforcement priorities FBAR (FinCEN Form 114) Who must file Definition of foreign financial account $10,000 aggregate threshold Signature authority considerations Civil penalty framework (non-willful vs. willful violations) FATCA Reporting – Form 8938 Specified foreign financial assets Filing thresholds (U.S. residents vs. taxpayers living abroad) Coordination and overlap with FBAR Statute of limitations implications Other Common Individual Foreign Information Returns Form 3520 (foreign gifts and trusts) Form 5471 (controlled foreign corporations) Form 8865 (foreign partnerships) Overview of Form 8621 (PFIC reporting) Penalties and Enforcement Civil penalty structures Accuracy-related penalties and extended statutes IRS audit trends Reasonable cause defenses Compliance and Risk Management Client intake and due diligence procedures Documentation best practices Amended filings and delinquent submission procedures Practitioner ethical responsibilities

The impact of OBBBA and the latest tax developments for individuals and businesses Major tax court cases impacting individuals Tax credits for individual's and businesses update Reporting Schedule K-1 activities from partnership and S-corporations Latest from the IRS on major individual tax matters Individual tax numbers update for 2025 & 2026

The impact of OBBBA and the latest tax developments for individuals and businesses Major tax court cases impacting individuals Tax credits for individual's and businesses update Reporting Schedule K-1 activities from partnership and S-corporations Latest from the IRS on major individual tax matters Individual tax numbers update for 2025 & 2026

Overview of S Corporation Compliance Framework Eligibility requirements under IRC §1361 One class of stock rule Shareholder limitations Election considerations and termination risks Top 10 common S Corporation Return Issues: Failure to Properly Track Shareholder Basis Improper Deduction of Losses Without Sufficient Basis Distributions in Excess of Basis Inadequate Reasonable Compensation Shareholder Loans Misclassified or Poorly Documented Built-In Gains (BIG) Tax Issues Passive Investment Income and Termination Risk Improper Allocation of Income and Expenses Fringe Benefits and Shareholder-Employee Issues 1State Tax and Composite Filing Oversights

Module 1: Raising Capital: How to Execute the Leaders' Most Crucial Responsibility • Understanding the need o How much is needed, when, what will it be used for, etc.? • Keys to success: o Planning o Understand how the use, stage, amount, how and when - impacts the decision o Unintended consequences to avoid • Low cost is not necessarily a sound option. • What are the non-quantifiable factors that can change the financing decision? • Details on the time-intensive processes • Common blunders when raising financing o The perils of choosing the wrong alternative or wrong investor! Module 2: Accounting for People: Workforce Trends and Talent to Add Value • Trends in the modern workforce: demographics, generational shifts, remote work, and engagement • The true cost of talent: hiring, retention, and turnover • People as assets versus people as liabilities • The varied challenges in accounting for human capital • Metrics that matter: KPIs for employee performance and value • Integrating people costs into financial strategy • Navigating compliance, risk, and benefits Module 3: Rethinking Your Customers to Maximize Profitability: Identifying the Right Clients • Who is your customer? o How to segment your customers o Identifying and understanding your most valuable customers • What is solution-based planning for customer value? • Recognizing internal customers (e.g., departments served by finance) • Exploring profitability differences between customers with similar revenue • Creating and sustaining a customer value pyramid Module 4: Activate and Execute Your Strategy: Turn Planning into Results • The strategy-execution gap: common reasons why most strategic plans fail • Why should financial planning lead strategy? • Evaluating the lifespan and relevance of your strategic plan • Building your strategy to include risk management • Building an adaptive, finance-focused strategic approach • What we should learn from the rise and fall of major companies • How to align financial metrics with strategy

• Major 2026 tax form changes as they relate to individual taxpayers • How 2026 tax developments impact 2026 tax forms

Module 1: Improving Profitability the Right Way: How to Cut the Right Costs • Understanding what the goal really is o Better planning, ready aim and then fire. o What are the crucial considerations • Why do others in the organization hate to cut costs? • What are the 'ripple' effects? • What are the right costs to cut and not to cut? o What are the more common mistakes made? o The need to consider politics, culture, and strategy! o Fourteen (14) different perspectives to utilize to cut costs efficiently o Over fifty (50) uncommon cost cutting possibilities • How to prepare for the next cost cutting exercise • A proven process to cut the right cost in an organization. Module 2: Building High Performing Teams: Cohesive Teams Get Results • What are the five clear signals that teamwork is broken? o The pervasive myths about teams • Why conflict is necessary for effective teams • Why winning teams are built on and depend on trust o The value of assessments and diversity • Your fifteen-step action plan to build trust and enhance teamwork • Retaining your best talent • The essential steps leaders must take to enable teamwork to flourish. Module 3: Do Creative Accountants Belong in Prison? True or False? • Should accountants be creative? o The pros and cons of creativity • The inherent problems of creativity o Creativity is not an excuse! • The tangled correlations between creativity, ethics, and dishonesty • The interrelationship between the Code of Professional Conduct and creativity. o Citations from the Code of Professional Conduct. • What is the impact of creative accounting on our constituencies? • How to effectively and ethically harness creativity Module 4: Storytelling Your Financials for Impact: Narrative Beats Numbers • Why does storytelling always beat data-dumping in financial communication? • Anatomy of a great financial story: structure, characters, and turning points • The role of context, trends, and insights in financial messaging • How Apple uses financial storytelling to engage stakeholders • Visual tools and techniques to support your narrative • Communicating with non-financial audiences: clarity without oversimplification

Overview of IRS Notice and Correspondence Processes Identification and Interpretation of IRS Notices Response Timelines and Procedural Requirements Response Options and Escalation Considerations Taxpayer Rights and Due Process Best Practices for Notice Management and Compliance

Module 1: Improving Profitability the Right Way: How to Cut the Right Costs • Understanding what the goal really is o Better planning, ready aim and then fire. o What are the crucial considerations • Why do others in the organization hate to cut costs? • What are the 'ripple' effects? • What are the right costs to cut and not to cut? o What are the more common mistakes made? o The need to consider politics, culture, and strategy! o Fourteen (14) different perspectives to utilize to cut costs efficiently o Over fifty (50) uncommon cost cutting possibilities • How to prepare for the next cost cutting exercise • A proven process to cut the right cost in an organization. Module 2: Building High Performing Teams: Cohesive Teams Get Results • What are the five clear signals that teamwork is broken? o The pervasive myths about teams • Why conflict is necessary for effective teams • Why winning teams are built on and depend on trust o The value of assessments and diversity • Your fifteen-step action plan to build trust and enhance teamwork • Retaining your best talent • The essential steps leaders must take to enable teamwork to flourish. Module 3: Do Creative Accountants Belong in Prison? True or False? • Should accountants be creative? o The pros and cons of creativity • The inherent problems of creativity o Creativity is not an excuse! • The tangled correlations between creativity, ethics, and dishonesty • The interrelationship between the Code of Professional Conduct and creativity. o Citations from the Code of Professional Conduct. • What is the impact of creative accounting on our constituencies? • How to effectively and ethically harness creativity Module 4: Storytelling Your Financials for Impact: Narrative Beats Numbers • Why does storytelling always beat data-dumping in financial communication? • Anatomy of a great financial story: structure, characters, and turning points • The role of context, trends, and insights in financial messaging • How Apple uses financial storytelling to engage stakeholders • Visual tools and techniques to support your narrative • Communicating with non-financial audiences: clarity without oversimplification