CPE Catalog
Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Distributions, and Selling Shares
Available Until
Online
2.00 Credits
Member Price: $89
Making an S corporation election and late filing relief Disproportionate distributions Selling S corporation shares Redemption rules
Understanding S Corporation Taxation: Shareholder Basis, AAA, and Retained Earnings
Available Until
Online
2.00 Credits
Member Price: $89
S corporation earnings layers Observations on earnings layers S corporation basis calculation IRC 351 transactions Four loss tiers Appreciated property distributions
Understanding the High-Stakes Mega Issues in A&A Today
Available Until
Online
4.00 Credits
Member Price: $129
Accounting and operational impacts of adopting Topic 606 Accounting and operational impacts of adopting ASU No. 2016-02 Impairment of both financial and non-financial assets Accounting for debt restructurings
Understanding the High-Stakes Mega Issues in A&A Today
Available Until
Online
4.00 Credits
Member Price: $79
Technology trends impacting the accounting profession Going concern accounting and reporting issues ASC Topic 842, Leases, implementation challenges, and ongoing accounting Engagement quality update
Unique Tax Attributes of Different Entity Types
Available Until
Online
2.00 Credits
Member Price: $89
Considerations for a small business owner Self-employment taxes Guaranteed payments to partners QBI deductions: Section 199A Built-in gains tax: S corporations Excess passive income tax: S corporations PTE elections: S corporations and partnerships Taxation of fringe benefits: S corporations Double taxation of C corporation dividends Taxation of limited liability companies Which entity to choose?
Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment
Available Until
Online
4.00 Credits
Member Price: $79
AICPA hot topics and standard setting initiatives Discussion of suite of nine integrated SASs effective for years ended December 31, 2021 Discussion of the standard on audit evidence effective for years ended December 31, 2022 Discussion of the standard on auditing accounting estimates and disclosures effective as of December 31, 2023 Discussion of the two standards on use of specialists and information from a pricing service, and the newly updated risk assessment standard effective for years ended December 31, 2023 Discussion of standards that are effective beginning in 2025, including those dealing with client acceptance and questions asked of the predecessor auditor, the partner’s responsibility for engagement quality, group audits, conforming changes to compliance auditing, and more
Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment
Available Until
Online
4.00 Credits
Member Price: $129
AICPA hot topics and standard setting initiatives Discussion of suite of nine integrated SASs effective for years ended December 31, 2021 Discussion of the standard on audit evidence effective for years ended December 31, 2022 Discussion of the standard on auditing accounting estimates and disclosures effective as of December 31, 2023 Discussion of the two standards on use of specialists and information from a pricing service, and the newly updated risk assessment standard effective for years ended December 31, 2023 Discussion of standards that are effective beginning in 2025, including those dealing with client acceptance and questions asked of the predecessor auditor, the partner’s responsibility for engagement quality, group audits, conforming changes to compliance auditing, and more
Update on the AICPA's Enhancing Audit Quality Initiative
Available Until
Online
1.00 Credits
Member Price: $49
Status of the AICPA’s Enhancing Engagement Quality initiative Recent Peer Review results Common peer review findings
Update on the SECURE 2.0 Act
Available Until
Online
2.00 Credits
Member Price: $89
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
U.S. GAAP vs. IFRS - Rev Rec & Business Combinations
Available Until
Online
2.00 Credits
Member Price: $49
Determining the acquisition date Recognizing and measuring the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree Acquisition of contingencies Noncontrolling interests Recognizing and measuring goodwill or gain from a bargain purchase Measurement period adjustments Performance obligations in the Contract Noncash considerations Presentation of sales taxes Impairment reversal of capitalized contract costs Interim disclosures
Using ChatGPT with Excel
Available Until
Online
2.00 Credits
Member Price: $109
Introduction to ChatGPT and other AI (artificial intelligence) language models Discussion of best practices for using ChatGPT with Excel Use ChatGPT to create, debug, and explain formulas Use ChatGPT to learn how to use Excel features Use ChatGPT to automate repetitive tasks in Excel Use ChatGPT to easily create macros
Using the Work of a Specialist and Internal Audit
Available Until
Online
2.00 Credits
Member Price: $89
Using the work of management’s specialist Using the work of the auditor’s specialist Using the work of internal audit Using the work of a pricing service
U.S. Taxation of Foreign Corporations: A Case Study Approach
Available Until
Online
3.00 Credits
Member Price: $54
Understand how to approach and analyze the U.S. taxation of foreign corporations Using an example, calculate GILTI, Subpart F, and PFIC income inclusions for an individual and C corporation Determine how much foreign tax credit can be claimed against such income inclusions Determine how subsequent dividend distributions from the foreign corporation are taxed Calculate capital gain on the disposition of the foreign corporation Discuss the impact of Section 962 election Compare different outcomes under GILTI, Subpart F, and PFIC regimes for individuals and corporations Identify basic strategies for managing tax liabilities related to foreign corporations
Weekly Expert Hour (Original Air Date: 10/07/21)
Available Until
Online
1.00 Credits
Member Price: $49
Update on tax legislation (as of 10/7/21) Medicare reimbursements and balance billing When does it make economic sense to claim Social Security?
Weekly Expert Hour (Original Air Date: 10/08/20)
Available Until
Online
1.00 Credits
Member Price: $49
TIGTA Audit Report No. 2020-30-056 Regulations under Section 274 relating to deducting meal and entertainment expenses (October 2020) PPP loan forgiveness (as of 10/08/20)
Weekly Expert Hour (Original Air Date: 10/14/21)
Available Until
Online
1.00 Credits
Member Price: $49
Increase for Social Security recipients New 2021 draft tax forms (as of 10/14/21): Form 1040 - Schedule 1, Schedule 2, and Schedule 3 The 4% rule: is this the best approach to sustainable retirement spending Commercial real estate tax strategies: a refresher for tax year 2021
Weekly Expert Hour (Original Air Date: 10/15/20)
Available Until
Online
1.00 Credits
Member Price: $49
SBA Form 3508S Closing a sole proprietorship with one or more employees Applying for Social Security benefits: common "odd" cases Professional employer organizations (PEOs)
Weekly Expert Hour (Original Air Date: 10/21/21)
Available Until
Online
1.00 Credits
Member Price: $49
Legislative update (as of 10/21/21) TIGTA report #2021-30-042 Tax aspects of selling a home
Weekly Expert Hour (Original Air Date: 10/22/20)
Available Until
Online
1.00 Credits
Member Price: $49
Excepted benefit HRAs – Revenue Procedure 2020-43 T.D. 9923: final regulations concerning ABLE accounts New DOL proposed rule ( September 2020) on classifying workers as employees or independent contractors Like-kind exchange rules post TCJA
Weekly Expert Hour (Original Air Date: 10/28/21)
Available Until
Online
1.00 Credits
Member Price: $49
Details of the Build Back Better framework announced by President Biden (as of 10/28/21) The IRS' responses to questions about rehires following bona fide retirement and in-service distributions Employee Retention Tax Credit – 2020 and 2021 legislation Medicare plans, parts, and costs