Skip to main content

CPE Catalog & Events

Showing 116 OSCPA Events Results

Accounting for Changes in Accounting Principles and Error Corrections

-

Online

2.00 Credits

Member Price: $89

• FASB ASC 250 • Error correction • Change in accounting principles

OSCPA's CPE at Sea

-

Galveston, TX

20.00 Credits

Member Price: $950

Forensic, Litigation, and Business Valuation Conference - VIRTUAL

-

Online

0.00 Credits

Member Price: $589

Create Reports that Matter

-

Online

8.00 Credits

Member Price: $275

Understand Your Company's Reporting Needs • Understand your customers' needs • Link reporting to strategy • Develop the right metrics Financial Reporting Tools • Determine your user's requirements • Understand how to select reporting tools • Know what tools are available Connect with Others • Deliver information on manager's dashboard • Use graphics to present ideas • Learn various presentation options Presentation Hints and Techniques • Report examples • Presentation tips

Auto and Energy-Related Tax Credits

-

Online

2.00 Credits

Member Price: $89

See more dates

• The Energy-Efficient Home Improvement Credit • Residential Clean Energy Credit • The Alternative Fuel Vehicle Refueling Property Credit • Comparison of Section 25C and Section 25D credits • Changes to the Section 179D deduction • Prevailing wage and apprenticeship requirements • The new Energy Efficient Home Credit • The Clean Vehicle Credit • The Previously Owned Clean Vehicle Credit • The Qualified Commercial Clean Vehicle Credit • Application of written binding contracts • Transfers of certain credits to an unrelated transferee • Increase in Research Credit against payroll tax for small businesses • What special rules apply to auto credits purchased after enactment • How a purchaser of an energy-efficient auto claims the credit • Transition rule for vehicles purchased before August 16, 2022

Preparation and Compilation Engagements Under the SSARS - VIRTUAL

-

Online

4.00 Credits

Member Price: $145

See more dates

Relevant sections of SSARS No. 21, Clarification and Recodification Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22, 23 and 24 Proposed changes to the SSARS guidance Comprehensive sample engagement work programs for preparation and compilation engagements Prescribed form, specified line item, pro forma, and other engagement variations Complete illustrations of relevant engagement letters, reporting and other required communications for preparation and compilation engagements SSARS No. 21 implementation issues and peer review feedback

Update on the SECURE 2.0 Act

-

Online

2.00 Credits

Member Price: $89

See more dates

• Automatic enrollment requirements for 401(k) plans • Change in the credit for small employer pension plan startup costs • $2,000 saver's match • Changes in pooled employer plans • Multiple employer 403(b) plans • Increase in age for required beginning date for mandatory distributions • Indexing IRA catch-up limit • Higher catch-up limit to apply at age 60, 61, 62, and 63 • Treatment of student loan payments as elective deferrals for purposes of matching contributions • Application of credit for small employer pension startup costs to employers who join an existing plan • Small immediate financial incentives for contributing to a plan • Withdrawals for certain emergency expenses • Starter 401(k) plans for employers with no retirement plans • Improving coverage for part-time workers • Recovery of retirement plan overpayments • Tax treatment of IRAs involved in a prohibited transaction • Clarification of substantially equal periodic payment rule

Real Estate Taxation: Critical Considerations

-

Online

4.00 Credits

Member Price: $145

See more dates

• The impact of recent tax legislation on the real estate industry • Depreciation and recapture • Determining the basis when acquiring real estate • Passive activity losses • Calculation of gain or loss on sale of real estate • Rental operations • Installment sales

What Practitioners Need to Know About Estate Planning and Administering a Client's Estate

-

Online

3.00 Credits

Member Price: $99

See more dates

• The federal transfer tax exemption • What constitutes a valid will • Common trust vehicles often used to safeguard assets • Consequences of intestacy • How to transfer property outside of a will • Legal treatment of marital property • Transfer of IRAs and retirement plans • Probate generally and probate for property held outside of the state of decedent's residence • When an estate tax return should be filed • Portability of the Deceased Spousal Unused Exclusion (DSUE) amount

Fraud Prevention

-

Online

8.00 Credits

Member Price: $275

• The Fraud Triangle • A complete analysis of fraud prevention, detection and investigation • Fraud related interviewing techniques • The CPA's role as an expert witness • Careers in forensic accounting • The 13 financial reporting shenanigans • Use of financial statement analysis in fraud assessment

Accounting and Auditing Update for Not-for-Profits

-

Online

8.00 Credits

Member Price: $275

• Not-for-profit accounting update • Revenue recognition in not-for-profits • FASB's lease standard • FASB update • Auditor's report and conforming changes • Auditing Standards Board update • Ethics update • Common audit deficiencies • SSARS and SSAE update • Governmental auditing update

Avoiding Deficiencies in Peer Reviews: Focus on Engagement Quality

-

Online

4.00 Credits

Member Price: $145

See more dates

• AICPA's Enhancing Audit Quality initiative • Recent revisions to Quality Management standards • Feedback from peer reviews, including areas driving deficiencies in audit • Elements of an effective risk assessment and how to link to audit procedures performed • Understanding internal controls and making the decision whether or not to test them • Best practices in documentation

Audit Documentation Requirements

-

Online

2.00 Credits

Member Price: $89

• Proper documentation as a means of audit quality • Factors impacting the nature and extent of documentation • Illustrative workpapers and exercises • Use of practice aids and other mechanisms as means of audit documentation • Checklist for self-review of workpapers

Guide to the AICPA Quality Management Standards

-

Online

2.00 Credits

Member Price: $89

See more dates

• Quality management standards • SSARS No. 26 • SAS 146 • Risk assessment and risk-based approaches to quality management • Audit engagement leadership • Managing technology and the use of external service providers

Best Practices in Not-for-Profit Accounting and Reporting

-

Online

4.00 Credits

Member Price: $145

See more dates

• The key requirements, options, and best practices seen in each of the basic financial statements • Today's core accounting and reporting requirements related to contributions and how to effectively and efficiently apply them • How to analyze and incorporate the needs of financial statement users into a not-for-profit's financial statements and disclosures

The Most Critical Challenges in Not-for-Profit Accounting Today

-

Online

4.00 Credits

Member Price: $145

See more dates

• Lessons learned (and lessons remaining) from the implementation of FASB ASC 842, Leases, and ASU No. 2020-07 related to contributions of nonfinancial assets • Solving contribution conundrums (e.g., conditional contributions, restricted contributions, contributed services, and etc.) • Additional issues in not-for-profit financial reporting

Maximizing Your Social Security Benefits

-

Online

4.00 Credits

Member Price: $145

• Retirement benefits: What the amount of benefits is in various circumstances • Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? • Claiming Social Security: Advantages and disadvantages at ages 62, full retirement age, and 70 • Planning: What clients approaching retirement age should consider now with respect to benefits for them, their spouses, and their children • Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later?

What Tax Practitioners Need to Know About Medicare

-

Online

2.00 Credits

Member Price: $89

See more dates

• Eligibility for Medicare • How to apply for Medicare • Introduction to Parts A, B, C, and D of Medicare • Payments for Parts B and D of Medicare: the higher costs imposed on higher income beneficiaries • Late enrollment penalties • Medicare Advantage in lieu of original Medicare • The Affordable Care Act's impact on Medicare • Current and late breaking legislative and regulatory developments

Securing a Comfortable Retirement in the Age of Spending - VIRTUAL

-

Online

8.00 Credits

Member Price: $275

See more dates

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 a residence and other real estate as retirement assets through equity and rent Using a small business as a retirement resource through creative retirement plans Overview of asset allocation, portfolio management, portfolio rebalancing, and investment selection concepts, before and after retirement The three-legged retirement stool: employer retirement, savings, and Social Security Planning with the new retirement provisions of SECURE Act 2.0 Distribution/asset liquidation planning Analysis of the most current/important research on retirement planning and sustaining retirement income levels

Social Security: Dispelling Common Myths with Essential Truths

-

Online

2.00 Credits

Member Price: $89

See more dates

• Will Social Security be there for me? • How is my benefit calculated? • Can I claim my benefit and work too? • When do I stop paying Social Security taxes? • Why does my government pension cause my benefits to be reduced? • Can I claim spousal benefits now and my own later? • What is my breakeven? • Can I claim benefits from my ex-spouse? • What do you mean I may pay taxes on my income benefits? • . and more!