CPE Catalog
This Year's Top Tax and Financial-Planning Ideas
Available Until
Online
8.00 Credits
Member Price: $79
Timely coverage of breaking tax legislation, including the SECURE 2.0 Act and Inflation Reduction Act provisions applicable to individuals Changes to the lifetime estate tax exemption by the TCJA in light of April 2022 proposed regulations Considerations when selling a principal residence Tax benefits of HSAs An overview of the mechanics and practical considerations of Donor Advised Funds Virtual currency and digital assets The Corporate Transparency Act and FinCEN Beneficial Ownership Information reporting An update on income tax and estate-planning ideas, including any recent changes Tax ideas for the current year Miscellaneous tax-planning techniques that can add up to significant tax savings How to use the whole family for tax savings Up-to-the-minute ideas reflecting new tax law changes in cases, regulations, and rulings
Time Management for Professionals
Available Until
Online
2.00 Credits
Member Price: $89
Managing interruptions The role of activity logs, to-do lists and a priority matrix The psychology of time management Staying on track of your time management plan Controlling procrastination Blocking out time Creating an effective time management plan
Top 10 Technology Risks and Trends Every CPA Should Know
Available Until
Online
1.00 Credits
Member Price: $49
The benefits and challenges of implementing a data-driven decision making process Significant tends in technology, including: Cloud computing Data analytics Artificial intelligence Workplace changes due to data disruption The importance of securing client data Common cyber-security threats
Top 20 Effective Strategies for Avoiding RMD Mistakes and Penalties: Updated for the NEW Proposed RMD Regulations
Available Until
Online
2.00 Credits
Member Price: $89
Coverage of applicable provisions of SECURE Act 2.0 What is a required minimum distribution for an account owner? What is a required minimum distribution for a beneficiary IRA? Key explanations of RMD regulations The types of accounts that are subject to the required minimum distribution rules The parties that are subject to the required minimum distribution rules Exceptions and special considerations for required minimum distributions Rollover and transfer rules in an RMD year The various responsibilities for interested parties Qualified charitable distributions and how they are coordinated with RMDs and IRA contributions How the 10-year rule works for certain beneficiaries
Top Business Tax Planning Strategies
Available Until
Online
2.00 Credits
Member Price: $89
Electronic filing requirements for information returns Form 1099 E-File Portal Prevailing wage and registered apprenticeship requirements Monetizing energy credits Amortization of research and experimental expenditures New rules impacting required minimum distributions Contributions to Roth “catch-up” plans Compliance issues regarding the Employee Retention Tax Credit Preparing for the implementation of the Corporate Transparency Act Section 179 and bonus depreciation
Top Individual Tax Planning Strategies
Available Until
Online
2.00 Credits
Member Price: $89
Impact of higher interest rates on individual income taxpayers Using a health savings account as a retirement account Making use of net Section 1231 losses to offset ordinary income When individuals can take casualty losses, including loss on a personal residence due to casualty Avoiding or limiting gain on sale of a personal residence Taking advantage of the mortgage interest deduction Avoiding the individual alternative minimum tax Business loss limitation provisions impacting individuals Broker basis reporting of digital assets New IRS guidance on transfer of clean vehicle credits Residential clean energy credits
Top Ten Questions from Partnership Clients Regarding the Section 754 Election
Available Until
Online
4.00 Credits
Member Price: $129
How does a partner compute his or her basis in a partnership? What is the difference between a partner’s inside and outside basis? What is the difference between a partner’s capital account and partner’s outside basis? How does Section 732(d) impact the buyer of a partnership interest? How does a partnership report a Section 754 election on the partnership’s tax return? How does a partnership make a Section 754 election? How does a partnership make a Section 743(b) adjustment? How does a partnership make a Section 734(b) adjustment? How is a Section 743(b) adjustment or Section 734(b) adjustment allocated to the assets of a partnership? How is a Section 743(b) adjustment allocated within the class of ordinary income property and capital gain property?
Transitioning to the Accounting Profession
Available Until
Online
2.00 Credits
Member Price: $89
The AICPA Code of Professional Conduct The Conceptual Framework for Independence Safeguarding independence when performing both attest and non-attest services How to handle ethical dilemmas commonly faced by new professionals Role of accounting professionals in public accounting and in industry Characteristics common to high performing accounting professionals
UiPath: Step into RPA
Available Until
Online
1.00 Credits
Member Price: $49
Overview of RPA Understanding UiPath platform components Hands-on application through automation project
Understanding and Managing Burnout Among Accounting and Finance Professionals
Available Until
Online
2.00 Credits
Member Price: $109
The causes of burnout in the accounting profession Effects of burnout on employee well-being Strategies to protect employee well-being in a highly demanding profession Organizational costs associated with employee burnout Tools used to measure employee well-being
Understanding and Testing Control and Compliance in a Single Audit
Available Until
Online
4.00 Credits
Member Price: $129
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
Understanding and Testing Control and Compliance in a Single Audit
Available Until
Online
4.00 Credits
Member Price: $79
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
Understanding and Testing General Information Technology Controls
Available Until
Online
2.00 Credits
Member Price: $89
Defining GITC and application controls Major categories of GITC Understanding GITC Testing GITC
Understanding Derivatives and Hedge Accounting: A Simplified Guide for CPAs
Available Until
Online
2.00 Credits
Member Price: $49
Common types of derivatives Hedging vs. Speculation Market risk, credit risk, liquidity risk
Understanding How the IRS Rewards Whistleblowers
Available Until
Online
2.00 Credits
Member Price: $89
Overview of the law that authorizes the IRS to reward whistleblowers who submit information leading to recovery Review of the whistleblower claim process Criteria for eligible claims Case studies of significant claim recoveries paid by the IRS to whistleblowers Issues underlying whether a practitioner should ever act as the whistleblower Addressing delays inherent in the whistleblower claim process The structure and role of the Whistleblower Office Best practices for the submission of a good whistleblower claim Working with other governmental divisions in processing whistleblower claims A brief overview of other, non-IRS whistleblower claims
Understanding Non-Compete Agreements
Available Until
Online
2.00 Credits
Member Price: $89
Review of the current legal and regulatory framework surrounding non-compete agreements Enforcement of non-compete agreements from the employer’s perspective Opposing enforcement of non-compete agreements from the employee’s perspective Understanding reasonable geographic scope and time limitations for non-compete agreements Understanding key issues that arise during enforcement and opposition to enforcement of non-compete agreements
Understanding Partnership Taxation: Debt Allocations
Available Until
Online
2.00 Credits
Member Price: $89
Recourse debt allocations Constructive liquidation scenarios Nonrecourse debt allocations Minimum gains and nonrecourse deductions Section 704(c) gains Allocations under 704(c)
Understanding Partnership Taxation: PTE Elections, 754 Elections, and Selling a Partnership Interest
Available Until
Online
2.00 Credits
Member Price: $89
Notice 2020-75: PTE elections What is a 754 election? What if a 754 election is not in effect? Tax implications of a partnership interest sale on the seller Look-through provisions
Understanding Partnership Taxation: Types of Basis, Contributions, and Distributions
Available Until
Online
4.00 Credits
Member Price: $129
Three different types of basis Contributions of property IRC 704(b) – Capital Accounts and Special Allocations Contributions of property and debt Contributions of services IRS Notice 2020-43
Understanding S Corporation Taxation: Compensation Issues and Entity-Level Taxes
Available Until
Online
2.00 Credits
Member Price: $89
Reasonable compensation Fringe benefits for S corporation shareholders Built-in gains tax Excess passive income tax Notice 2020-75: PTE elections