CPE Catalog & Events
IRAs—Traditional, Roth, SEP & SIMPLE 26-27
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Webinar
8.00 Credits
Member Price: $329
An emphasis on newly enacted tax legislation affecting IRAs., including the NEW final required minimum distribution (RMD) regulations Contribution limits to and tax treatment of distributions from Traditional, Roth, SEP and SIMPLE IRAs Deductible phase-out limits for Traditional IRA contributions for taxpayers who are active participants in qualified retirement plans Roth IRA contribution phase-out limits, as well as tax-free qualified distributions Planning opportunities for conversions to ROTH IRAs Rollover rules to/from different retirement accounts and the one-rollover-per-year limitation The different options of receiving IRA distributions before age 59 ½ and avoiding the 10% early distribution penalty (including substantially equal periodic payments) The required minimum distribution (RMD) rules from IRAs needed to avoid the 50% penalty after the account owner turns age 72 or dies The tax ramifications of spouse and non-spouse beneficiaries and how this affects the RMD calculation after the account owner's death Overview of health savings account (HSA) eligibility rules, contribution limits and distribution rules
Comprehensive S Corporation Taxation Form 1120S 26-27
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Webinar
8.00 Credits
Member Price: $329
Learn how to qualify and to make the S corporation election Determine how to calculate initial and annual stock and debt basis amounts and the three reasons why they are maintained Understand the four loss limitation rules applied on the shareholder's individual income tax return (i.e., basis, at-risk, passive, and excess business loss limitations) Understand the proper tax treatment and reporting of a distribution from the S corporation to a shareholder Determine how to calculate AAA and OAA account for an S corporation as well as the 3 potential taxes Determine the impact of health insurance, the net investment income tax, qualified business income tax deduction and unreasonable compensation issues on the reporting function of the S corporation
How Changes in Business Methods Affects Internal Control 26-27
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Webinar
8.00 Credits
Member Price: $329
How is business changing. What is driving the change and how long will it last. How specifically is an organizations control system important. What steps are needed to "keep up" with the upheaval.
Pension and Profit-Sharing Plan Strategies 26-27
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Webinar
8.00 Credits
Member Price: $329
Types of documents: advantages and disadvantages, where they fit and plan termination issues Types of retirement plans Plan selection and design Contribution and deduction limits and timing Reporting and disclosure: Form 5500 and participant communications Legislative environment In-plan Roth conversions
Comprehensive S Corporation Taxation Form 1120S 26-27
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Webinar
8.00 Credits
Member Price: $329
Learn how to qualify and to make the S corporation election Determine how to calculate initial and annual stock and debt basis amounts and the three reasons why they are maintained Understand the four loss limitation rules applied on the shareholder's individual income tax return (i.e., basis, at-risk, passive, and excess business loss limitations) Understand the proper tax treatment and reporting of a distribution from the S corporation to a shareholder Determine how to calculate AAA and OAA account for an S corporation as well as the 3 potential taxes Determine the impact of health insurance, the net investment income tax, qualified business income tax deduction and unreasonable compensation issues on the reporting function of the S corporation
How Changes in Business Methods Affects Internal Control 26-27
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Webinar
8.00 Credits
Member Price: $329
How is business changing. What is driving the change and how long will it last. How specifically is an organizations control system important. What steps are needed to "keep up" with the upheaval.
Pension and Profit-Sharing Plan Strategies 26-27
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Webinar
8.00 Credits
Member Price: $329
Types of documents: advantages and disadvantages, where they fit and plan termination issues Types of retirement plans Plan selection and design Contribution and deduction limits and timing Reporting and disclosure: Form 5500 and participant communications Legislative environment In-plan Roth conversions
K2's Business Intelligence with Microsoft Power BI Tools 26-27
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Webinar
8.00 Credits
Member Price: $329
The importance of Business Intelligence in today's business climate Differentiating between Power BI licensing options A hands-on approach to creating effective Power BI reports and dashboards
S Corporation (Form 1120S) — Formation to Liquidation 26-27
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Webinar
8.00 Credits
Member Price: $329
Extensive review of the S corporation tax laws with an emphasis on any new legislative changes including any TCJA provisions expiring after 2025 Requirements to make an S election (i.e., types and numbers of shareholders and second class of stock issues) Fixing late S corporation elections (i.e., Form 2553) S corporation formation (§351) and liquidation issues Revocation and termination of S corporations Schedule K and K-1 separately stated versus non-separately stated income and expense items Detailed Schedule K-1 reporting including the 20% qualified business income (QBI) deduction and 3.8% net investment income tax Compensation issues including the tax treatment of fringe benefits Built in gains tax and other planning opportunities when converting a C to S corporation Preparation of the Schedule M-2 and the ordering rules for distributions out of the AAA, PTI, E&P and OAA accounts Tax treatment of stock redemptions (sale or distribution")
SSARS Codification: Preparation, Compilation and Review 26-27
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Webinar
8.00 Credits
Member Price: $329
SSARS Codification requirements SSARS engagements: preparation of financial statements, compilation of financial statements and proforma financial information Review of financial statements Coverage of the amendments to the SSARS contained in SSARS 26 and SSARS 27
K2's Business Intelligence with Microsoft Power BI Tools 26-27
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Webinar
8.00 Credits
Member Price: $329
The importance of Business Intelligence in today's business climate Differentiating between Power BI licensing options A hands-on approach to creating effective Power BI reports and dashboards
S Corporation (Form 1120S) — Formation to Liquidation 26-27
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Webinar
8.00 Credits
Member Price: $329
Extensive review of the S corporation tax laws with an emphasis on any new legislative changes including any TCJA provisions expiring after 2025 Requirements to make an S election (i.e., types and numbers of shareholders and second class of stock issues) Fixing late S corporation elections (i.e., Form 2553) S corporation formation (§351) and liquidation issues Revocation and termination of S corporations Schedule K and K-1 separately stated versus non-separately stated income and expense items Detailed Schedule K-1 reporting including the 20% qualified business income (QBI) deduction and 3.8% net investment income tax Compensation issues including the tax treatment of fringe benefits Built in gains tax and other planning opportunities when converting a C to S corporation Preparation of the Schedule M-2 and the ordering rules for distributions out of the AAA, PTI, E&P and OAA accounts Tax treatment of stock redemptions (sale or distribution")
SSARS Codification: Preparation, Compilation and Review 26-27
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Webinar
8.00 Credits
Member Price: $329
SSARS Codification requirements SSARS engagements: preparation of financial statements, compilation of financial statements and proforma financial information Review of financial statements Coverage of the amendments to the SSARS contained in SSARS 26 and SSARS 27
How AI is Automating Internal Control 26-27
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Webinar
4.00 Credits
Member Price: $175
An explanation of Artificial Intelligence (AI) Specific ways AI is replacing human cognition What is on the internal control horizon related to AI and other technologies
ChatGPT Deep-Dive Hands-on Bootcamp for CPAs 26-27
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Webinar
2.00 Credits
Member Price: $99
Getting started with ChatGPT Tour of the ChatGPT app and how to use it Variety of hands-on case study examples for accounting, finance and tax Protecting your data privacy in ChatGPT Advanced ChatGPT features review Subscription plan options
Preparation, Compilation and Review Issues - Highlights 26-27
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Webinar
2.00 Credits
Member Price: $99
AR-C 60 AR-C 70 AR-C 80 and AR-C 90
Create Reports that Matter: Turn Information Into Action! 26-27
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Webinar
4.00 Credits
Member Price: $99
Understand Your Company's Reporting Needs Financial Reporting Tools Presentation Hints and Techniques Link reporting to strategy Develop the right metrics Learn various presentation options
World Class Cost Accounting: A Practical Application—Part 1 26-27
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Webinar
4.00 Credits
Member Price: $175
Classification of the five cost types Direct Materials'comprehensive coverage Direct Labor'labor burden costs
How AI Fits into the Accounting World 26-27
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Webinar
2.00 Credits
Member Price: $99
An overview of AI constructs. How artificial intelligence is being used by accountants today. Accounting-centric AI developments on the horizon.
SSARS 27 - Alternative Preparations 26-27
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Webinar
2.00 Credits
Member Price: $99
General requirements for SSARS engagements Unique opportunities for preparation engagements New opportunities created with SSARS 27 The AICPA Consulting Standards The relevance of Peer Review on SSARS and Consulting engagements