CPE Catalog
Basic Estate Administration for CPAs and FAs
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Online
2.00 Credits
Member Price: $99
Legal principles and definitions Trust accounting issues Working closely with legal counsel proactively in the best interest of the client Property law concepts Complex community property issues Filing special forms: Form SS-4, Form 56, Form 4810, and Form 5495 Executor checklist The basics of filing a Form 1041 for an estate or non-grantor trust Filing a final Form 709 The basics of filing Form 706 Understanding 706 elections Understanding Estate Valuations, including GST and portability Special considerations for IRAs and ERISA plans When to make Section 454 elections When to make Section 754 elections Understanding the fine points of basis S corp issues Partnership and LLC considerations Passive loss carryforwards and estates Fiscal year elections 65-day election for trusts and estates Tax aspects of pecuniary and specific bequests
Real Estate for Accounting and Finance Professionals
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Online
2.00 Credits
Member Price: $119
Rental income and expense calculation and reporting Deciphering Schedule E (Form 1040) Nuances of vacation home rules Passive activity loss rules: foundations and implications Active vs. material participation in rental activities Tax reporting: how to group passive activities Limitations on passive losses: at-risk rules and deductions Classifying rental real estate activities Navigating exceptions in rental real estate taxation
The Road Ahead: Critical OBBBA Changes Impacting Accounting and Finance Professionals
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Online
2.00 Credits
Member Price: $119
Marginal tax rates effective in 2025 and beyond The QBI deduction Qualified residential interest Child Care Credit Miscellaneous itemized deductions, including the educator deduction Rollovers from 529 plans to ABLE accounts Additional expenses treated as qualified higher education expenses for purposes of 529 accounts Termination of credits for environmentally clean autos and expenditures Other timely topics
Public Speaking and Presentation Skills
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Online
2.00 Credits
Member Price: $99
How experienced speakers manage presentation anxiety The elements of effective persuasion The three styles of speech Strategies to improve speech pace The importance of volume when presenting The art of the pause Methods for using visual aids Best practices for preparing for a presentation Components of an effective presentation
Improving Your Profits: Identifying Cost Cutting Opportunities
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Online
2.00 Credits
Member Price: $99
What keeps companies from becoming streamlined? Behavioral biases Information processing biases Emotional biases How to deal with behavioral biases Connecting behavioral biases to cost cutting Creating a culture of cost cutting Rules of thumb for cost cutting Managing headcount Post-COVID common areas of excess cost Budgeting techniques Budget variances Benchmarking Common size financial statements Horizontal analysis Negotiation and contracting techniques Cash flow and the business cycle
Purchase and Sale of a Residence: Critical Tax Issues
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Online
2.00 Credits
Member Price: $99
General rules relating to the sale of a residence under § 121 Sale of a taxpayer’s main home Qualifying for a partial exclusion of gain on the sale of a home How a taxpayer meets the residence requirement Meeting the look-back requirement Separated, divorced, and widowed taxpayers Work-related moves and unforeseeable events Inherited homes and homes received in a divorce Impact of business or rental use of home on the gain exclusion Reporting gain or loss on the sale of a home
Controller/CFO Update: Hot Topics Facing Today's Financial Professional
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Online
4.00 Credits
Member Price: $159
Economic update Leadership and management changes as a result of the pandemic Managing for productivity Metrics and benchmarking Social media's place in our organizations
Excel Lookups: Moving Beyond VLOOKUP Limitations
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Online
2.00 Credits
Member Price: $99
Using lookup functions as an alternative to direct cell references Understand the limitations of the VLOOKUP function Discover ways to move beyond these limitations
Exploring Business Valuation Fundamentals
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Online
2.00 Credits
Member Price: $99
What does value mean? Technical vs. fundamental analysis Intrinsic value Other discounted cash flow models Assumptions in the Gordon Growth Model Valuations using free cash flows Residual income model Enterprise value Value in mergers and acquisitions Small business valuations and discounts Advanced valuation models
Excel Tables and Conditional Summing
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Online
2.00 Credits
Member Price: $99
Using the Table object to store data Using the conditional summing function to aggregate Table data Using the Table object to create mapping tables
Critical Conversations
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Online
2.00 Credits
Member Price: $99
High stakes conversations where the goal or outcome is paramount A Critical Conversation Worksheet to use as a tool Self-assessment of interpersonal approaches on a continuum from aggressive to silent The stories: mine and yours — are they the same? Contrast statements for ensuring a shared understanding Building confidence in conducting a Critical Conversation
Forms 7217 and 7203
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Online
2.00 Credits
Member Price: $99
Tax treatment of partnership distributions to partners of cash and property other than cash Basis of property received in a partnership distribution IRS’s new regulations regarding basis shifting in favor of high-marginal tax rate related partners Organization and structure of the new Form 7217 Who must file Form 7203 Determining the S corporation shareholder’s initial basis in his or her stock Basis limitations on partnership losses and deductions Organization and structure of Form 7203 — understanding the three parts of Form 7203 Filing criteria for Form 7203 Calculating an S corporation shareholder’s share of S corporation deductions and credits Understanding stock and debt basis
Mastering Client Management for Accounting and Finance Professionals
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Online
2.00 Credits
Member Price: $99
The evolving landscape of client expectations in the accounting profession Building strong and lasting client relationships through effective communication, empathy, and proactive service Implementing efficient client onboarding and engagement processes Leveraging technology to streamline communication, enhance collaboration, and deliver personalized service Effectively resolving client concerns and complaints Utilizing client feedback to continually improve your practice
Preparation and Compilation Engagements Under the SSARS
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Online
4.00 Credits
Member Price: $159
Relevant sections of SSARS No. 21, Clarification and Recodification 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. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Proposed changes to the SSARS guidance Comprehensive sample engagement work programs for preparation and compilation engagements Prescribed form, specified line item, pro forma, and other engagement variations Complete illustrations of relevant engagement letters, reporting and other required communications for preparation and compilation engagements
Taxation of Tips and Overtime Under OBBBA
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Online
2.00 Credits
Member Price: $119
$12,500 deduction per individual for qualified overtime pay Payment of overtime under the Fair Labor Standards Act (FLSA) Calculating the “premium portion” of the extra half-time pay Social Security and Medicare withholding Employer furnishing the record of qualified overtime compensation to employees Definition of a qualified tip IRS list of traditionally-tipped occupations $25,000 deduction for reported tips The transition rule allowing employers to indicate the approximate amount designated as tips or overtime State tax issues relating to tips and overtime Changes in the W-2 reflecting new employer reporting responsibilities
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
A Guide to Gig Economy Tax Issues
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Online
2.00 Credits
Member Price: $99
Characteristics of a gig economy Who is an employee and who is an independent contractor? Form 1099-NEC and reporting of non-employee compensation Reporting on Form 1099-K Gig workers and the requirement to pay self-employment tax throughout the year State tax implications of remote work for the business owner and workers How remote work creates state tax nexus Tax implications of employee telecommuting for the employer The “convenience of the employer” rule Drivers of both people and of meals or other products Section 199A deduction Implications of the Vizcaino case
Business Writing: Professional & Effective Emails
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Online
2.00 Credits
Member Price: $99
Preparing to write: what is my purpose and objective and who is my audience When email is the appropriate communication methodology and when it’s not Common email mistakes and how to avoid them Proven techniques for writing more efficient, readable, and outcome-focused emails
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
Enterprise Risk Management Concepts and Strategy for Small and Medium-Sized Companies
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Online
4.00 Credits
Member Price: $159
Overview of ERM and how it affects all organizations What COVID-19 has taught us about risk management Risk tolerance and developing a plan Risk identification Risk analysis Risk responses Strategy risk