CPE Catalog
Guide and Update to Compilations, Reviews, and Preparations
Available Until
Online
4.00 Credits
Member Price: $129
SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services -- 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions Sample comprehensive engagement work programs for preparation, compilation, and review engagements
Guide to Calculating S Corporation Shareholder Stock and Loan Basis
Available Until
Online
2.00 Credits
Member Price: $89
Introduction to Form 7203 Introduction to the calculation of stock basis Introduction to the calculation of loan basis Taxable and nontaxable S corporation distributions to shareholders The election to reduce basis by deductible losses and expenses before reducing basis by nondeductible expenses
Guide to Partner Capital Account Reporting
Available Until
Online
2.00 Credits
Member Price: $89
How a partner’s outside basis and capital account differ Reconciling Schedule M-2 Form 1065 with Partnership K-1 Schedule L IRS requirement to report partner tax basis on the transactional approach Implications if a capital account is negative Deficit restoration accounts and qualified income offsets Modified outside basis method and modified previously taxed capital method Determining a partner’s beginning capital account Beginning capital account for partnerships and partners consistently reporting on the tax basis The two types of adjustments under 754 and how 743 and 734 require different capital account presentations
Guide to Payroll Taxes and 1099 Issues
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Online
4.00 Credits
Member Price: $79
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
Guide to Payroll Taxes and 1099 Issues
Available Until
Online
4.00 Credits
Member Price: $129
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
Guide to the AICPA Quality Management Standards
Available Until
Online
2.00 Credits
Member Price: $89
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
Guide to the Topic 606 Revenue Recognition Model for All CPAs
Available Until
Online
4.00 Credits
Member Price: $79
Topic 606, Revenue from Contracts with Customers, including recently issued ASUs impacting Topic 606 The FASB’s new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance Presentation and disclosure requirements Accounting considerations related to COVID-19-driven changes to revenue recognition processes Lessons learned and best practices for improving business processes related to revenue recognition going forward
Guide to the Topic 606 Revenue Recognition Model for All CPAs
Available Until
Online
4.00 Credits
Member Price: $129
Topic 606, Revenue from Contracts with Customers, including recently issued ASUs impacting Topic 606 The FASB’s new five-step revenue recognition model, including hands-on examples and illustrations of the new guidance Presentation and disclosure requirements Accounting considerations related to COVID-19-driven changes to revenue recognition processes Lessons learned and best practices for improving business processes related to revenue recognition going forward
Guide to Understanding the At-Risk Basis Rules and Forms 6198 and 7203
Available Until
Online
2.00 Credits
Member Price: $89
Basis and at-risk basis How to calculate the amount of annual at-risk basis Forms 6198 and 7203 When activities may be aggregated for at-risk purposes Qualified nonrecourse financing
Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs, and Partnerships
Available Until
Online
8.00 Credits
Member Price: $199
Timely coverage of breaking tax legislation Applicable coverage of any basis considerations within any recent tax legislation Passthrough basis calculations required as attachments to certain individual returns Executor’s form for disclosing basis in certain distributed property; what about the basis of a property distribution from a trust? How §179 limitations affect basis and how tax-benefit rule is applied Basis implications of personal assets converted to business use How to calculate basis of inherited qualified and joint tenancy property Tax basis capital account reporting requirements S corporations: Beware of final IRS regulations regarding “open debt”; determine how to calculate basis; worksheets are included; 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 doesn’t apply to S corporations; learn to apply the complex basis ordering rules and special elections that can have a big tax result; discuss loss limitation rules in depth; when you can have a taxable dividend in an S corporation; understand distributions of cash and property; understand the post-termination transition rules, and temporary post-termination rules for eligible corporations, which will be important for S corps returning to C corps LLCs and partnerships: Learn the detailed rules of §704 for preventing the shifting of tax consequences among partners or members; learn to calculate basis under §704 & for “at-risk” under §465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; learn the difference between basis and “at-risk basis”; review §754 step-up in basis rules; the economic effect equivalence test or “dumb-but-lucky” rule; learn to apply the complex rules of distribution of cash vs. property, and the basis treatment of charitable contributions and foreign taxes paid
Handbook for Mastering Basis, Distributions, and Loss Limitation Issues for S Corporations, LLCs, and Partnerships
Available Until
Online
8.00 Credits
Member Price: $159
Timely coverage of breaking tax legislation Applicable coverage of any basis considerations within any recent tax legislation Passthrough basis calculations required as attachments to certain individual returns Executor’s form for disclosing basis in certain distributed property; what about the basis of a property distribution from a trust? How §179 limitations affect basis and how tax-benefit rule is applied Basis implications of personal assets converted to business use How to calculate basis of inherited qualified and joint tenancy property Tax basis capital account reporting requirements S corporations: Beware of final IRS regulations regarding “open debt”; determine how to calculate basis; worksheets are included; 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 doesn’t apply to S corporations; learn to apply the complex basis ordering rules and special elections that can have a big tax result; discuss loss limitation rules in depth; when you can have a taxable dividend in an S corporation; understand distributions of cash and property; understand the post-termination transition rules, and temporary post-termination rules for eligible corporations, which will be important for S corps returning to C corps LLCs and partnerships: Learn the detailed rules of §704 for preventing the shifting of tax consequences among partners or members; learn to calculate basis under §704 & for “at-risk” under §465; recognize how recourse, nonrecourse, and qualified nonrecourse debt can create significantly different tax results; learn the difference between basis and “at-risk basis”; review §754 step-up in basis rules; the economic effect equivalence test or “dumb-but-lucky” rule; learn to apply the complex rules of distribution of cash vs. property, and the basis treatment of charitable contributions and foreign taxes paid
Handling Difficult People
Available Until
Online
2.00 Credits
Member Price: $89
Be familiar with the nature and sources of difficult behaviors in the workplace, as well as strategies for addressing them Understand a proven formula for handling difficult people Utilize a problem-solving model to brainstorm strategies for working effectively with challenging individuals Implement a step-by-step process to resolve conflicts between yourself and others within your organization Apply the hostility curve as a tool to maintain control in situations involving angry or upset individuals Implement new strategies for managing your emotions in difficult interactions Understand the impact of attitude on interactions with others Create a personalized action plan for applying course strategies in your workplace
HIPAA: What Accountants and Other Practitioners Need to Know
Available Until
Online
1.00 Credits
Member Price: $49
A basic overview of the requirements imposed by HIPAA on professionals What businesses and individuals are subject to HIPAA Best practices for HIPAA compliance Issues unique to accounting and finance professionals concerning HIPAA Recognize common areas of liability under HIPAA
Hiring and Firing of Employees - What You Can and Cannot Do
Available Until
Online
2.00 Credits
Member Price: $89
Employment at will—what this means in a practical sense Implied employment contracts What a prospective employer can ask about, and test for, during employment interviews Federal anti-discrimination rules applicable to hiring and firing How to fire an employee and not get sued
Hot IRS Tax Examination Issues for Individuals and Businesses
Available Until
Online
8.00 Credits
Member Price: $159
Prepare now and protect yourself from new audit examinations What to do when there is tax-related identity theft Understanding substantiation requirements for travel, charitable contributions, vehicles, meals, virtual currency considerations, and tax-related identity theft Gaining an in-depth understanding of IRS hot examination issues including passive loss rules, real estate professional status, and the Section 199A provisions as they pertain to rental real estate Identify how the IRS holds persons other than an employer liable for unpaid payroll taxes, a.k.a., the trust fund recovery penalty Understanding IRS Audit Techniques Guides and Compliance Campaigns Recognizing the 30-day letter and the 90-day letter, including what the taxpayer’s responsibilities are
Hot Topics Related to ASC 606
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Online
1.00 Credits
Member Price: $49
New and proposed FASB ASUs related to ASC 606 ASC 606 disclosure requirements and examples for non-public business entities Impact of applying ASC 606 due to COVID-19
How Can I Spot Fraud? A Review of Fraud Detection and Prevention Techniques
Available Until
Online
2.00 Credits
Member Price: $89
Common fraud prevention strategies Common fraud detection methods
How Not-for-Profits Account for Grants and Contracts Under ASU No. 2018-08
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Online
1.00 Credits
Member Price: $49
Evaluating whether transactions should be accounted for as contributions or as exchange transactions Determining whether a contribution is conditional or unconditional Become comfortable with the new barrier and right of return/right of release terminology
How to Account for Internal-Use Software Arrangements
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Online
1.00 Credits
Member Price: $29
Development costs that should and should not be capitalized How these costs are amortized and how they are tested for impairment Presentation and disclosure requirements
How to Effectively Represent Clients Under IRS Audit
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Online
2.00 Credits
Member Price: $89
Why the IRS selects a tax return for audit What happens when the taxpayer disagrees with the results of the audit IRS employees who interact with taxpayers during an audit FATCA audits Types of IRS examinations Potential IRS audit outcomes Substitute for returns Large Partnership Compliance Program IRS’s shift in audit strategies Responding to IRS Notices online Audits of high income and high net-worth individuals The Bipartisan Budget Act of 2015 (BBA) and its impact on auditing partnerships IRS Letters of Concern