CPE Catalog & Events
Ethical Responsibilities for CPAs: Ethics 25-26
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Webinar
4.00 Credits
Member Price: $175
Ethical Responsibilities for CPAs The AICPA Code of Professional Conduct PCAOB Ethical Standards The Sarbanes Oxley Act The Foreign Corrupt Practices Act Circular 230 for Tax Practitioners The Dodd-Frank Banking Reform Act
Financial & Tax Accounting for S Corporations
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Webinar
5.00 Credits
Member Price: $129
Review of the AICPA "small&" GAAP rules The impact of the entity's tax status history on its financial accounting Deferred tax accounting for S corporations Required S status financial accounting disclosures Financial accounting impact of the C to S election and the S to C election The relationship of financial accounting and the Form 1120S Financial and tax accounting for the S corporation shareholder equity account Financial vs. tax accounting for loans to and from S corporations and their shareholders
The Role of Internal Control in the Risk-Based Audit
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Webinar
4.00 Credits
Member Price: $149
The major topics that will be covered in this course include:Specific matters auditors should consider when obtaining and documenting an understanding of the client's internal control systemDevelopment of a tailored audit approach that considers the potential reliance on internal controlsGuidance for establishing an adequate basis for reliance on internal controls of less formal, smaller clients
A&A Update for Closely Held Businesses 25-26
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Webinar
6.00 Credits
Member Price: $259
Recently issued FASB Accounting Standards Updates, including those that will become effective during audit engagements conducted in 2024 Recently issued Statements on Auditing Standards and other AICPA activity Recently issued Statements on Standards for Accounting and Review Services
Fundamentals of 1031 Exchanges 25-26
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Webinar
8.00 Credits
Member Price: $329
Statutory framework for 1031 exchanges Business and investment property characterization Deferred exchange rules and techniques Exchange mathematics: boot, gain and basis Reporting for failed exchanges (over two tax periods) Improvement, reverse and non-safe harbor exchanges Partnership and TIC issues: IRC Sec. 761
Limited-Scope Audits of 401(k) Plans: ERISA Section 103 (a)(3)(C) 25-26
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Webinar
8.00 Credits
Member Price: $329
Auditing and reporting requirements to meet when the client selects the ERISA Section 103(a)(3)(C) limited scope audit option AICPA AU-C 703 Forming An Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA AICPA Audit and Accounting Guide ' Employee Benefit Plans ' Testing participant data
Tax Planning for Sole Proprietors & Other Business Owners 25-26
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Webinar
8.00 Credits
Member Price: $329
Using the independent contractor rules and hobby loss rules to ensure the activity is a trade or business Reviewing Schedule C deductions for travel, meals, transportation, employee fringe benefits, costs of goods sold, depreciation, and home offices Maximizing the benefits from 1040 deductions for Keogh plans, Solo 401(k)s, Simplified Employee Pension (SEP) plans, and SIMPLE plans Taking advantage of the self-employed health insurance deduction and the qualified business income (QBI) deduction Avoiding the at-risk and passive activity loss limitations Making the right business entity election I n-depth coverage of what advisers of sole proprietors and single-member limited-liability-company owners need to know
Beyond the Basics of SSARS and Nonattest Services: Are You Certain You Are in Compliance?
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Webinar
9.00 Credits
Member Price: $225
Preventing malpractice claims related to nonattest accounting services Identifying and safeguarding independence threats when issuing attest reports Establishing an understanding with the client regarding non-audit services Defining the varying levels of responsibility for accountants performing non-audit services Performing compilations and reviews effectively and efficiently, including nature and extent of documentation considerations Practice performing analytical review procedures appropriately, including developing proper advance expectations for review engagements Properly considering going concern, subsequent events, and other disclosure matters Common issues related to peer reviews, including recurring reporting problems Applying financial analysis best practices to help your clients better interpret their financial results
Yellow Book Ethics
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Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:The concept of public interestEthics, independence, and professional judgmentCompetence and continuing professional educationQuality control and peer reviewProper use of government information, resources, and positionProfessional behavior
The Ethics of Artificial Intelligence ("AI"): The Interaction of AI and Ethics, featuring Tracy Cooper, CPA and Don Minges, MBA
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Webinar
2.00 Credits
Member Price: $39
What are the ethical issues within AI? The many biases within AI Ownership? Intellectual property rights? Who benefits economically? Changing regulations and laws Why many organizations ban AI? How AI can be used unethically? The need for strong human oversight!
Diversity, Inclusion, Equity & Belonging
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Webinar
1.00 Credits
Member Price: $39
Why should I be thinking about inclusion? Does racism impact my workplace at all? Where might I be vulnerable and unaware?
Coaching & Counseling - Addressing Misconduct
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Webinar
1.20 Credits
Member Price: $39
Insubordination Personality and attitude problems. Generalized disparaging comments Previously unaddressed conduct. Misconduct due to mental condition Corrective action meetings and documentation. Attendance control.
Keys to Building an Inclusive and Culturally Competent Workplace: A Guide for HR Professionals and Business Owners
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Webinar
1.80 Credits
Member Price: $79
Communication Leadership Character Behavior
Considerations of Fraud
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Webinar
3.00 Credits
Member Price: $79
AU-C 240 Auditing Yellowbook
What's Going on at the FASB (2025)
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Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Accounting Standard Updates effective in 2024 for public entities, private entities, and nonprofits. Review year 2 implications of the leases standard including modification accounting. A look at the projects identified by the FASB's Invitation to Comment: Agenda Consultation.
Business Ethics: Cases from the Real World
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Webinar
5.00 Credits
Member Price: $129
Why are ethics so complicated? What trade-offs must we make to solve ethical predicaments? What can we do? Should you speak up or be quiet? What do I do when I find myself in an ethical predicament? What are fundamental ethical principles for a businessperson? Is ethics situational? What is the Fraud Triangle? How do we resolve ethical issues?
K2's Technology For CPAs - Don't Get Left Behind
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Webinar
9.00 Credits
Member Price: $225
Emerging technologies all business professionals should know Considerations associated with upgrading to Windows 11 Practical options for protecting your data New features in commonly-used applications such as Excel and Adobe Acrobat DC
Ethics and Civility in the Workplace
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Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:What is civility and how it is tied to the bottom line?Principles of CivilityGiving the Benefit of the DoubtInclusivityCommunication Review of ethical values and principles with an emphasis on:RespectCourageCompassionHonor Accountability
The Complete Guide to the Preparation of Form 1041
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Webinar
9.00 Credits
Member Price: $245
Step-by-step Form 1041 preparation Key issues in decedent’s estates and trusts Understanding Subchapter J and its impact on taxation Compliance strategies for fiduciary entities Tax treatment of DNI and IRD Case studies illustrating real-world application Legislative updates affecting estate and trust taxation
CPA to CFO
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Webinar
1.00 Credits
Member Price: $55
The major topics that will be covered in this course include:The steps necessary to effectively transform a tax or accounting practice into an advisory service.What it means to be a CFO/advisor to small-to-medium sizes businesses.What qualifications are necessary to offer an advisory service.How to find and convert leads and how to price and package services, including combining advisory services with the firm’s current offerings.