CPE Catalog
Bankruptcy Basics: Understanding the Reorganization and Liquidation Process in These Uncertain Economic Times
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Online
2.00 Credits
Member Price: $99
Commencement of a bankruptcy proceeding Protections provided to debtors under the Bankruptcy Code Key procedural aspects of bankruptcy The automatic stay Differences between Chapters 7, 11, and 13 bankruptcy cases The bankruptcy discharge Proofs of claim Plans of reorganization Litigation that can arise during bankruptcy Creditor committees Bankruptcy trustees Avoidable preferences and fraudulent transfers Special rights afforded to landlords and secured creditors
IT Systems and Data Management
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Online
2.00 Credits
Member Price: $99
Key components of IT architecture Cloud computing models and deployments Enterprise resource planning (ERP) systems Business resiliency and disaster recovery planning Business continuity plans Business impact analysis System availability measures Change management for hardware and software applications Risks and documentation in change management Testing environments and conversion approaches for new information systems Patch management and change control policies Data management processes and lifecycle Data collection methods and storage types Utilizing data for financial and operational decision-making Examining relational databases for integrity Investigating business process models for improvements
Guide and Update to Compilations, Reviews, and Preparations
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Online
4.00 Credits
Member Price: $159
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 SSARS No. 26, Quality Management for an Engagement Conducted in Accordance with Statements on Standards for Accounting and Review Services SSARS No. 27, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement Sample comprehensive engagement work programs for preparation, compilation, and review engagements
Communicating Financial Results to Stakeholders: A Guide for Client Advisory Services
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Online
2.00 Credits
Member Price: $99
Communicating financial results The role of the accountant in communication The challenges accountants face in communication Creating better awareness of a company’s financials Behavioral biases of stakeholders Tips for staying on-point in communication Case study
Excel Budgeting Ideas
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Online
2.00 Credits
Member Price: $99
Set up an in-cell drop-down list of budget methods Change the calculations in the cells based on the selected budget method Use names in worksheets
Understanding Non-Compete Agreements
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Online
2.00 Credits
Member Price: $99
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
Excel: Mastering PivotTables
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Online
2.00 Credits
Member Price: $99
Explore PivotTable capabilities and functionality Retrieve data from a database and feed it into the PivotTable Pull web tables from web pages into Excel
Virtual Currency: Keeping Up with the Tax Code
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Online
2.00 Credits
Member Price: $99
Overview of virtual currency Property transactions with virtual currency Receiving virtual currency as payment Paying using virtual currency Charitable donations with virtual currency Gifting of virtual currency Form 8300 reporting
Time Management for Professionals
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Online
2.00 Credits
Member Price: $99
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
Trump Accounts Created by OBBBA: A Comprehensive Guide for Accounting and Finance Professionals
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Online
2.00 Credits
Member Price: $119
Establishing and administering a Trump Account Who can make contributions to a Trump Account Limits on contributions to a Trump Account Employer contributions to a Trump Account Participation in the pilot program What a Trump Account can invest in Basis tracking for after-tax contributions Taxation of distributions from a Trump Account Rolling a Trump Account into another account The potential advantages and disadvantages of having a Trump Account Opting out of a Trump Account Issues impacting a Trump Account, such as distribution, when the beneficiary turns 18
Tax Loss Limitations Imposed on Individuals and Pass-through Entities
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Online
3.00 Credits
Member Price: $149
How to calculate a partner or S corporation shareholder’s basis Form 7203 and an S corporation shareholder’s basis The at risk basis rules and Form 6198 The passive activity loss limits The Section 461(l) loss rule The net operating loss limitation rules The Section 163(j) business interest limitation
Employer's Handbook: Health Care, Retirement, and Fringe Benefit Tax Issues
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Online
4.00 Credits
Member Price: $159
ERISA compliance: employee welfare plans and qualified plans Fringe benefit issues: COBRA, Family and Medical Leave Act, and new developments in health care Health care plans: HRAs, HSAs, and other employer-sponsored plans Qualified plan requirements: eligibility, coverage, and vesting
Compilations, Reviews, and Preparations: Engagement Performance and Annual Update
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Online
8.00 Credits
Member Price: $299
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 SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters
Data at 30,000 Feet: Traveling Smart with Client and Personal Information
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Online
2.00 Credits
Member Price: $119
CPA responsibilities for client data Understanding the risks while traveling Legal and regulatory landscape CPA-specific considerations Data protection techniques and tools Policy and technical safeguards Pre- and post-travel protocols Employee education and compliance
Introduction to Charitable Gifting for Individual Taxpayers
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Online
2.00 Credits
Member Price: $119
Fundamentals of charitable gifting Income and estate tax considerations for charitable giving Charitable deduction rules and limitations Structuring charitable contributions for maximum tax efficiency Advanced charitable gifting techniques Compliance and documentation requirements
Lessons Learned From Recent Accounting Malpractice Actions
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Online
2.00 Credits
Member Price: $99
Common instances of accounting malpractice Current claim trends Frequent defenses to claims Statute of limitations Damages Claims by practice area
Where To Live in Retirement
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Online
2.00 Credits
Member Price: $119
Does continuing to live at the current location meet retirement goals and lifestyle? Are there family concerns such as an elderly parent that prevent moving away from the current location? Is the current location affordable when income from a salary ceases? What health concerns are there that would limit the ability to move to another location? Is an assisted living facility something that should be considered now or in the future and is a suitable one available? What happens if a person is disabled while retired? Are there state and local tax considerations that would encourage staying in place or moving? Are there climate and weather concerns that would encourage a person to stay in place or move to a more desirable location? Should a retiree downsize?
Top 20 Questions Advisors Ask About the SECURE Acts and Other IRA Rules
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Online
2.00 Credits
Member Price: $99
529 to Roth: who, what, when, and how SECURE Act 1.0 and the 10-year rule Roth IRA beneficiary options Where the stretch IRA really ends The new limitations for spouse IRA beneficiaries The new spouse options for spouse beneficiaries New RMD rules for Roth 401(k)s Overriding the 10-year rule for an eligible designated beneficiary How the age of death affects beneficiary options The new early distribution penalty exceptions Rollovers vs. transfers for spouse beneficiaries Qualified charitable distributions (QCDs) for owners and beneficiaries The “at least as rapidly” (ALAR) rule New reduced rate for excess accumulation penalty on RMD failures How to avoid unlimited accrual of the 6% excise tax How to avoid unlimited accrual of the 25% excise tax Clarifying the definition of disability for an exception to the 10% additional tax The new starting ages for RMDs Designated vs. eligible designated beneficiaries and their options Catch-up contributions for ages 50 and over Catch-up contributions for ages 60 to 63 When the 60-day deadline is missed When the one-per-year rollover limit is about to be broken Retaining qualifications for exceptions to the 10% additional tax
Tax Planning for Rental Real Estate
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Online
4.00 Credits
Member Price: $159
Rental activities and passive activities Material participation Real estate professional status Active participation status Depreciation recapture – Sections 1245, 1250, and 291 Vacation homes rented out QBI deduction and rental properties Section 1237 safe harbor for divided parcel sales Practitioner considerations
The One Big Beautiful Bill Act (OBBBA): What You Need To Know
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Online
4.00 Credits
Member Price: $199
The $6,000 senior deduction The QBI deduction Changes in the estate tax Wagering losses The SALT cap Tips, overtime, and car loan interest 1099 changes Trump Accounts Investments in students and education Bonus and Section 179 changes, including depreciation for qualified production property Full expensing of domestic research and experimental expenditures Changes in the deduction of business interest and business losses Renewal of Opportunity Zones Individual and corporate charitable contribution changes Expansion of Section 1202 stock Termination of credits for environmentally clean autos and expenditures Many other individual and business income tax changes contained in the OBBBA