CPE Catalog & Events
K2's Advanced Excel
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Online
8.00 Credits
Member Price: $320
Collaboration and security techniques Tables, data models, and PivotTables Advanced formulas Data queries Creating effective visualizations
Understanding and Testing Control and Compliance in a Single Audit (UTC4)
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Online
4.00 Credits
Member Price: $175
The essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings
S Corporation Taxation: Advanced Issues (SCA4)
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Online
4.00 Credits
Member Price: $175
Detailed rules governing basis in the shareholder's debt and stock AAA Built-in gains incurred from the sale of assets Redemptions and liquidations Compensation planning for shareholders, including planning strategies under the SECURE Act Tax Cuts and Jobs Act of 2017 and the various stimulus acts, as applicable
Latest Developments in Nonprofit Accounting and Auditing (NPAA)
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Online
8.00 Credits
Member Price: $320
Developing issues related to the 2024 Yellow Book revision and the 2024 revision to the Uniform Guidance for Federal Awards Key AICPA developments affecting audits of nonprofits (including SAS No. 146 on quality management) Key issues related to not-for-profit financial reporting (e.g., presenting a measure of operations, various disclosures, etc.) Key challenges encountered in not-for-profit accounting (e.g., conditional contributions, restricted contributions, contributed services, membership dues, noncash contributions, etc.)
A Complete Tax Guide to Exit Planning (EXP2)
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Online
2.00 Credits
Member Price: $100
Gain exclusion and tax-free reorganization planning Gain exclusion with sales of C corporation stock - Section 1202 Deferral of gain with installment reporting Gain planning with partnerships Basis planning - basis step-up at death, gifts of interests to family Restructuring the business entity - C vs. S corporation, partnerships, LLCs Real estate planning - retention vs sales, like-kind exchanges Employee stock ownership plans - special tax incentives Employee benefit planning with ownership change Taxes other than the federal income tax - state tax, estate, gift and generation-skipping taxes, and property taxes Prospects for tax law change
Guide to Payroll Taxes and 1099 Issues (GPT4)
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Online
4.00 Credits
Member Price: $175
Statutory employees, independent contractors, and possible changes to 530 relief Using SS-8 Payroll Tax Penalties -- Who is a responsible person? Forms W-2, 1099, 1099-NEC, SS-8, W-4, 941, and Form 940 reporting/deposit requirements and due dates Understanding payroll tax responsibilities in the gig economy
Top Business Tax Planning Strategies (BTPS)
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Online
2.00 Credits
Member Price: $100
Complying with the beneficial ownership information reporting requirements The current status of the Employee Retention Credit Voluntary Disclosure Program Using the newly expanded access to business tax accounts for partners and shareholders of S corporations IRS guidance allowing car dealers to provide electric vehicle tax rebates upfront to qualified auto buyers Monetizing energy credits Amortization of research and experimental expenditures Dealing with the taxpayer loss in the Tax Court in Soroban Capital Partners requiring managers to pay self-employment tax on certain payments to limited partners Contributions to Roth "catch-up" plans Roth contributions to a SEP and Simple IRA Employer matching contributions to a Roth account Section 179 and bonus depreciation Roth 401(k) contributions no longer subject to RMDs during the owner's lifetime
Surgent's Individual Income Tax Update (BIT4)
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Online
4.00 Credits
Member Price: $175
Comprehensive coverage of the One Big Beautiful Bill Act Timely coverage of breaking tax legislation Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers Sale of Passthrough Entity Interests and Net Investment Income Tax - analyze the tax implications of selling interests in passthrough entities, including relevant examples, and how the Net Investment Income Tax (NIIT) applies to these transactions 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
Don Farmer's Sec. §199A QBID: Foundational Rules & Planning Strategies - VIRTUAL
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Online
2.00 Credits
Member Price: $79
Which items of income and expense are excluded from the QBID? Planning for LLCs and their members. How to maximize the QBID for LLCs. How to avoid getting stung by guaranteed payments. The two most important rules of §199A that we all need to be familiar with. How to minimize taxes on the sale of a business by utilizing the QBID. Tax planning for QBID "cliffs" - how to give optimal advice to your clients. How carryovers (passive, basis limitation, etc.) have a special treatment under §199A. QBID planning for estates and trusts. Hot off the presses: New Tax Forms for the QBID. Penalty changes for clients who take the QBID - how should you reduce the possibility of client penalties and preparer penalties?
AI-Driven Ethics and Data Analytics: A Roadmap for Accountants (AIE4)
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Online
4.00 Credits
Member Price: $175
AI and data ethics in accounting Leveraging AI for data analytics in accounting
Don Farmer's Sec. §199A QBID: Advanced Applications & Maximizing the 20% Deduction - VIRTUAL
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Online
2.00 Credits
Member Price: $79
Which items of income and expense are excluded from the QBID? The two most important rules of §199A that we all need to be familiar with. Tax planning for QBID "cliffs" - how to give optimal advice to your clients. QBID planning for estates and trusts. Wage and property limitations.
Latest Developments in Government and Nonprofit Accounting and Auditing (GNAA)
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Online
8.00 Credits
Member Price: $320
Developing issues related to the 2024 Yellow Book revision and the 2024 revision to the Uniform Guidance for Federal Awards Key AICPA developments affecting audits of governments and nonprofits (including SAS No. 146 on quality management) The implementation of GASB No. 101 on compensated absences GASB No. 103 addressing improvements to the financial reporting model The application of GASB No. 102 on certain risk disclosures and GASB No. 104 on disclosure of certain capital assets Key issues related to nonprofit financial reporting (e.g., presenting a measure of operations, various disclosures, etc.)
Oklahoma Tax Institute - VIRTUAL
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Online
16.00 Credits
Member Price: $470
Don Farmer's Federal Tax Update - VIRTUAL
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Online
8.00 Credits
Member Price: $370
Surgent's Mastering Basis Issues for S Corporations, Partnerships, and LLCs (HMB4)
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Online
4.00 Credits
Member Price: $175
Applicable coverage of any basis considerations within any recent tax legislation enacted before the presentation Discuss new pass-through basis calculations required as attachments to certain individual returns Excess business losses and NOLs Tax Basis Capital Account Reporting Requirements How 179 limitations affect basis and how the "tax-benefit" rule is applied S corporations: Beware of final IRS regulations regarding "open debt" of S corporations; understand the effect of stock basis and debt basis and IRS's recent focus on "at-risk basis" for shareholders; recognize how AAA applies or does not apply to certain S corporations; learn to apply the complex ordering rules and special elections that can have a big tax result; become aware of when you can have a taxable dividend in an S corporation; understand distributions of cash and property and post-termination transition rules, and temporary post-termination rules for eligible corporations LLCs and partnerships: Learn the detailed rules of 704 for preventing the shifting of tax consequences among partners or members; determine how to calculate basis under both 704 and for "at-risk" under 465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; review 754 step-up in basis rules; and learn how legislation cleans up the basis treatment of charitable contributions and foreign taxes paid
Section 199A: Applications and Challenges (AIG4)
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Online
4.00 Credits
Member Price: $175
The latest guidance from the IRS provided through regulations or administrative announcements Taxpayers that own multiple entities; aggregation rules Calculating qualified business income The latest guidance on specified trades or businesses Taxable income limits on specified service trades or businesses Maximizing the 20 percent deduction for pass-through entities and Schedule Cs Accounting for negative QBI Whether particular tax entities offer a greater 199A deduction Whether the owner of a Schedule E with net rental income can claim the 199A deduction A look to the future. Will 199A survive?