CPE Catalog & Events

Comprehensive coverage of the Inflation Reduction Act, including: The Corporate Alternative Minimum Tax, The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, and Credit for Qualified Commercial Clean Vehicles Comprehensive coverage of the SECURE 2.0 Act with a focus on provisions applicable to employers Retirements and redemptions: considerations for partnerships and S corporations Timely coverage of breaking tax legislation Schedules K-2 and K-3 reporting requirements, including the 2022 domestic filing exception and Form 1116 exemption Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations, with examples of how to calculate stock basis Overview of the economics and tax consequences of crowdfunding campaigns  Selected Practice and Reporting Issues: What’s new? A review of recent cases and tax law changes and IRS guidance affecting S corporations, partnerships, limited liability companies, and limited liability partnerships New Form 1099-K reporting requirements Bonus depreciation  Section 163(j)  Section 174 Research & Experimental Expenditures New FinCEN reporting requirements in 2024 Employee vs independent contractor considerations that companies should be aware of A review of like-kind exchange transactions under §1031 State and local taxes: pass-through entity workarounds Special basis adjustments, including comprehensive examples

The major topics covered in this course include:Underlying concepts of internal controlDefining where and why controls, policies and procedures are neededLegacy control measures that are still important for businesses todayCreating control measures that address the use and protection of technology

The major topics covered in this course include:Exploration of tabs within PowerPoint's ribbonInitial creation of a slide deckUsing slide mastersUtilization of external contentSmartArtAlignments and layoutsTips and tricks for efficiencyBest practices for effective presentation deliveryOther creative uses for PowerPoint

Customary management functions. Delegation of authority. Implementing changes in terms of employment. Fundamental duties owed to employer.  

The major topics that will be covered in this course include:Introduction:  What is AI Security, Privacy and Compliance (AISPC)?Why AI Security, Privacy and Compliance (AISPC) is Increasingly Important for AccountantsAISPC Policy Best PracticesKey Tactical Questions for Addressing Data Security and PrivacyOpenAI and Compliance with Government RegulationsOpenAI and Two-Factor AuthenticationOther OpenAI Security, Privacy and Compliance ConsiderationsBest Practices for Secure Data Sharing with GPT How to Create a GenAI and ChatGPT Usage Policy for Your OperationsGeneral AI Policy Do’s and Don’tsAI Copyright Compliance & Protection GuideDeepfakes and Synthetic Media: A New Frontier for Fraud and MisinformationFrom Financial Oversight to AI Governance: The Sarbanes-Oxley Legacy and Accountants' New Frontier in AI Security, Privacy, Compliance and EthicsKey Takeaways

Discuss psychopathy's symptoms Review accounting professional ethics standards for dealing with a boss, co-worker or client who is breaking the rules Look at precautions you should take when considering a new boss or employee Help identify someone who might con you or your company

Identify effective writing’s key elements Learn a simple, direct, effective business writing process Edit your own and others’ documents effectively

What stock options are and why they are growing in popularity How stock options work, including the process of conveyance and vesting How to exercise stock options and the implications from doing so The risks associated with stock options and how to manage exposure Tax consequences and updates regarding stock options Strategies for selecting the best time to exercise stock options The difference between the two types of stock options: non-qualified and incentive The basic terminology relevant to owning and exercising options

Form W-4 Form I-9 Form W-9 End-of-year compliance Payroll tax returns Unemployment insurance

Communicate more powerfully with clients and other CPA's by understanding human behavior • How to judge if your communication is effective in motivating someone • How to get someone to really hear you and how to really hear what someone else is “not saying.” • How to communicate so that someone will happily do what you want How to create trust and get people to like working with you – inside and outside the firm • The 3 most important keys for getting someone to feel rapport with you • Why rapport is so important, and how to use it to profit in your work • How to quickly solve problems with people once you have their rapport Secret techniques that super-successful communicators use • How to persuade people without them knowing they are being persuaded • How Ronald Reagan, Oprah and Bill Clinton are similar, and how you can tap into their "magical abilities." • The three most important keys all successful communicators use How outstanding service can lead to more promotions and/or client development • The art of getting more referrals and turning referrals into clients • Why great service is better for your business in the long run • How to know what’s most important to your client or boss—so you can focus on that

Review of the Accounting Standards Codification and its application to partnerships and LLCs Review of the OCBOA/Special Purpose Frameworks and their application to partnerships and LLCs Review of the AICPA financial reporting framework for small and medium-sized entities Integration of these financial reporting approaches with accounting for issues in the formation of partnerships and LLCs Financial accounting issues arising from changes in ownership of partnership and LLCs Financial vs. tax accounting for partnership/LLC capital accounts Review of Section 704(b) substantial economic effect rules and their relation to financial accounting The integration of financial accounting for partnerships/LLCs with the Form 1065 Financial accounting basis for ownership interests vs. tax accounting basis for ownership interests Deferred tax accounting for partnerships/LLCs Completion of the Form 1065 Schedule M-1 Financial accounting for the operations of a partnership/LLC

Why marketing and self promotion are so important today What keeps people from learning this skill, and how to overcome those obstacles How to get people (your boss, co-workers or clients) to like working with you How to sell someone on your services in a single minute How to attract more clients or the attention of your boss in a way that "wows" them How to get referrals from your clients or glowing reviews from your boss The 3 communication skills every business person needs to master, and why The 3 principles that really lead to more success in the business world, and how you can use those principles for you company and career

Fundamentals of fiduciary accounting Uniform Principal and Income Act Discretionary Power to Adjust Allocations between principal and income Estates & Trusts tax bracket Form 1041 - Schedule I Filing requirements Section 645 Election Estimated taxes

Navigating the tax and non-tax dimensions of divorce. Unveiling tax and non-tax considerations in personal bankruptcy, debt cancellation, foreclosure, repossession, and bad debt reporting. Exploring the tax and non-tax aspects of personal relationship matters, encompassing cohabitation, property rights, premarital agreements, filing status, exemptions, and dependents. Grasping the intricacies of support considerations for spouses and former spouses. Addressing support matters for children of divorced or separated parents, alongside the tax treatment of back child support. Delving into the business implications in instances of business dissolution. Tackling specialized topics, including marital property rules, tax rate comparisons for married and unmarried individuals, head of household status, and treatment of refunds and deficiencies.

Single Audit nuts and bolts discussion Overview of the GAO’s Fraud Risk Management Framework and the importance of fraud risk in a Single Audit Specific audit issues arising related to Pandemic and Infrastructure funding programs Review of unique elements of the 2024 Compliance Supplement (assuming it is out by then) Proposed changes to specific Uniform Guidance rules and regulations

Major topics covered in this course include:What is bank fraud?What is wire fraud?Role of financial service professionals in combating tax evasion and white-collar crimeRed flags indicating of white-collar crimesImportance of knowing customersCriminal justice proceedingsRelationship between victim impact and sentencingRelationship between loss amounts and sentencing

The major topics covered in this course include:Overview of contingencies and related disclosuresIdentifying and determining proper accounting treatment for litigation, claims and assessmentsEvaluating the sufficiency of attorney's letter responses for audit evidenceEvaluating substantial doubt about an entity's ability to continue as a going concern for a reasonable period of timeAuditing managements assumptions in making the going concern evaluationProper application of the liquidation basis of accounting

Modeling cash flow and capacity Adaptive Capacity Model Segall's Law

The major topics that will be covered in this class include:Does it pay for a company to have strong ethics?Can you measure the financial impact of ethics?Does ethics make a difference in financial performance?Can ethics be used as a competitive advantage?What sets the CPA designation apart?AICPA Code of Professional Conduct & the Conceptual Framework ApproachEthics as a marketing toolPersonalizing your Code of EthicsFour building blocks of ethical cultureWhat influences employee behavior?Ethical researchBuilding trust in organizationsMaintaining objectivity in difficult situations

Using Excel for graphical output and dashboard reporting Data tools and the Data Analysis ToolPak Advanced functions and complex formulas Working with Excel tables and PivotTables