CPE Catalog & Events
Income Tax Accounting
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Webinar
8.00 Credits
Member Price: $260
Permanent and timing differences, Income tax expense, Effective tax rate, Current income tax liability, Deferred income tax assets and liabilities, Tax basis balance sheet, Uncertain tax positions, Tax benefits for carryforwards, Reporting and disclosure under ASC 740, ASC 740-20 intraperiod tax allocation
Federal Tax Businessl with Greg & George WEBCAST
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Webinar
4.00 Credits
Member Price: $175
Important new cases. Crucial legislative developments. Review administrative releases including revenue rulings, revenue procedures and notices.
This Year's Top Tax and Financial-Planning Ideas
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Webinar
4.00 Credits
Member Price: $164
Timely coverage of breaking tax legislation, The SECURE Act, including IRA and RMD changes, reviewing beneficiaries, and discussing stategies to mitigate the elimination of the stretch IRA in light of new 2022 proposed regulations, Changes to the lifetime estate tax exemption by the TCJA in light of April 2022 proposed regulations, Considerations when selling a principal residence, Tax benefits of HSAs, An overview of the mechanics and practical considerations of Donor Advised Funds, A historical overview of virtual currency as well as increased IRS scrutiny on the tax implications of such transactions, An update on income tax and estate-planning ideas, including any recent changes, Tax ideas for the current year, Miscellaneous tax-planning techniques that can add up to significant tax savings, How to use the whole family for tax savings, Up-to-the-minute ideas reflecting new tax law changes in cases, regulations, and rulings.
The Complete Guide to Preparing Forms 706 and 709
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Webinar
8.00 Credits
Member Price: $250
How to prepare a federal estate tax return (Form 706), How to prepare a federal gift tax return (Form 709), How to comply with "Portability", Issues involved in the preparation of the decedent's final federal income tax return (Form 1040), Various postmortem estate planning issues involved in the preparation of the abovementioned tax returns, Complete understanding of estate and gift taxation.
Advanced Topics in a Single Audit
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Webinar
8.00 Credits
Member Price: $260
Planning the compliance audit and other risk assessment considerations, Required elements of the SEFA, Major program determination process, including the considerations of, clusters, loans, and loan guarantees, Considerations when assessing and evaluating internal controls over compliance, Evaluating and reporting on applicable compliance requirements related to compliance testing, Considerations of pass-through entities and subrecipients, Audit sampling in a compliance audit, Advanced audit reporting issues
Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses
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Webinar
2.00 Credits
Member Price: $95
Factors business owners should take into account when choosing a retirement plan, SIMPLE plans, Simplified employee pension plans, 401(k) plans, Defined benefit plans, Ensuring eligible employees are covered, Employees' impact on choice of plan, Ongoing compliance requirements, Establishing a plan after the tax year end, Changes to safe harbor 401(k) plans, Pooled employer plans.
What Tax Practitioners Need to Know About Medicare
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Webinar
2.00 Credits
Member Price: $95
Eligibility for Medicare, How to apply for Medicare, Introduction to Parts A, B, C, and D of Medicare, Payments for Parts B and D of Medicare: the higher costs imposed on higher income beneficiaries, Late enrollment penalties, Medicare Advantage in lieu of original Medicare, The Affordable Care Act's impact on Medicare, Current and late breaking legislative and regulatory developments.
Individual Charitable Planning: Philanthropy for Income Tax Return Reporting
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Webinar
2.00 Credits
Member Price: $95
Which organizations are qualified to receive contributions?, Types of charitable contributions taxpayers can deduct, The deduction for quid pro quo contributions, Strategies for donating property that has decreased/increased in value, Figuring the deduction for contributions of capital gain property Importance of timing when making contributions, Considering QCDs if a taxpayer is at least 70 «, Specifics of donor advised funds, Deduction may be limited to 20%, 30%, 50%, or 60% of adjusted gross income depending on type of property donated, How to figure your deduction when limits apply, Contribution carryovers when your donation exceeds limits, What written statements should be received from qualified organizations?, What records should taxpayers keep? Substantiation requirements for cash contributions of less than/more than $250 Substantiation requirements for noncash contributions of less than $250 to over $500,000 When does taxpayer need an appraisal? How and where to report contributions for individual income tax reporting
Understanding and Creating an Internal Control System
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Webinar
8.00 Credits
Member Price: $250
This session is taught via the use of case studies adapted from real world examples. The topics discussed in this session include: Underlying concepts of internal control. Defining where and why controls, policies and procedures are needed. Legacy control measures that are still important for businesses today. Creating control measures that address the use and protection of technology.
Governmental and Not-for-Profit Accounting and Auditing
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Webinar
4.00 Credits
Member Price: $164
GASB Standards Effective This Year, Nonprofit Accounting Update, FASB's Lease Standard, Auditor's Report & Conforming Amendments
Non-GAAP Financial Statement Options: Cash, Modified Cash, and Tax Basis
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Webinar
4.00 Credits
Member Price: $164
An introduction to special purpose frameworks, Authoritative and non-authoritative guidance used to prepare SPF financial statements, Common issues in preparing SPF financial statements, Cash basis and modified cash basis financial statements, Income tax basis financial statements, The AICPA's new special purpose framework - FRF for SMEsTM
Governmental Auditing Update WEBCAST
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Webinar
4.00 Credits
Member Price: $164
Yellow book. Government auditing standards.
Mastering the Basics of Inventory Accounting
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Webinar
4.00 Credits
Member Price: $164
Elements of inventory cost and full-absorption costing, Valuation methodologies, including LIFO, FIFO, weighted average, and specific identification, Obsolescence reserves, LIFO accounting, Differences between book and tax cost capitalization and related income tax accounting, Retail inventory valuation methodology, Physical inventory observation approaches, Accounting issues related to consigned inventory, Other challenging issues related to inventory accounting
Examining ASC 842, Leases: More Than Meets the Eye
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Webinar
4.00 Credits
Member Price: $164
ASU No. 2016-02, Leases (Topic 842), Overall lease accounting guidance, Lessor Accounting 101, Lessee Accounting 101, Detailed review of accounting by lessees and lessors, Sale and leaseback transactions, Transition guidance, Other operational issues, Recently issued updates to the lease accounting guidance, Feedback from the public company adoption of Topic 842.
Accounting for Exchange Transactions, Contributions and Gains and Losses in an NFP
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Webinar
2.00 Credits
Member Price: $95
Exchange transactions, Contributions, Gains and losses
The Most Critical Challenges in Not-for-Profit Accounting Today
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Webinar
4.00 Credits
Member Price: $164
Preparing for the implementation of the new FASB ASU on grants, contracts, and contributions (i.e., ASU No 2018-08, Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made), Developing a deeper understanding of the requirements in ASU No. 2016-02, Leases, and how not-for-profit entities will implement the standard, A review of additional key challenges in not-for-profit accounting today
The Impact of Federal Government Activities on Government and NFP Financial Statements
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Webinar
2.00 Credits
Member Price: $95
Uniform Guidance update, Yellow Book update
Proven Controls to Steer You Clear of Fraud
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Webinar
4.00 Credits
Member Price: $164
Fraud's cost -- ACFE's Report to the Nations; Ancillary costs, Why good folks go bad -- What studies indicate; Five interesting findings; Red flags, Combating fraud with controls, Fraud checklists
Crucial Real Estate Tax Strategies
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Webinar
8.00 Credits
Member Price: $325
Apportionment of purchase price. Bonus depreciation, section 179 and de minimis expensing for real estate. Financing considerations, including whether clients should make the real property election out of section 163(j). Partial disposition losses. Deducting removal costs. Depreciating property acquired in a like-kind exchange. Converting nondeductible interest expense into deductible interest expense.. Section 199A for rental real estate. Revenue Procedure 2019-38 "safe harbor" for rental real estate. Aggregating rental properties.
Fraud Basics: Protecting the Company Till
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Webinar
4.00 Credits
Member Price: $164
Fraud's cost: ACFE's Report to the Nations; Ancillary costs, Current economy: Microeconomics; Analyses, COSO's Internal Control Framework: Principle #1 - Integrity/Ethics; Principle #8 - Fraud Risk Assessment, Power of morale: Shrink the fraud triangle; Motivation, Why good folks go bad: What studies indicate; Five interesting findings; Red flags