CPE Catalog & Events
ACPEN Signature 2024: Accounting & Auditing Update
-
TBD
8.0 Credits
Member Price: $250
FASB Statements and Interpretations Statements on Auditing Standards Ethics Interpretations (1 hour CPE) Statements on Standards for Accounting and Review Services
Exchange Transactions vs. Contribution for NPOs
-
TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this class include:Key changes from recent accounting standard updates affecting the determination of an exchange transaction versus a contributionEnhanced disclosure and reporting requirements for contributionsClarifications related whether a contribution is restricted or conditionalNew definitions related to barriers and right of return or right of release related to conditional contributionsOther important matters contained in ASU Nos. 2014-09 and 2018-08
The Controllership Series - Addressing Budgeting Uncertainty
-
TBD
1.0 Credits
Member Price: $39
Accounting Finance
The Controller Function - Elevating the Role
-
TBD
1.5 Credits
Member Price: $59
Accounting Finance Auditing Business Development
2024 Upholding Independence While Holding Your Client's Hand
-
TBD
2.0 Credits
Member Price: $79
Discussion of circumstances that may cause recent FASB pronouncements to introduce threats to independence Review the AICPA's Code of Professional Conduct Provide best practice tips and practical strategies for preserving independence when assisting clients with technical matters
Developing a Culture of Ownership and Accountability
-
TBD
2.0 Credits
Member Price: $89
Major topics covered in this course include:Creating a culture of ownership and the five elements that convey ownershipMethods for developing up-and-coming talent
Form 1041 Advanced Series Part 3: Sec.199, Sec.67g & Charitable Deductions 2024
-
TBD
2.0 Credits
Member Price: $89
• Review of New Rules under IRC Sec. 67(g) • Review Surprises to Simple Trusts under IRC Sec. 67(g) • Presentation Issues with IRC Sec. 199A Deduction and the Tier System • Special Rules Relating to the Charitable Contribution Deduction • Problem Examples
Payroll Essentials: Fringe Benefits: Taxable or Not?
-
TBD
2.0 Credits
Member Price: $89
The major topics covered in this class include:What is and what is not a fringe benefitPayroll tax withholding rules on taxable fringe benefitsPayroll reporting on employee checks, payroll returns, and W-2sWhat to watch for at year end and where to go to get resources
Providing Tax Advice: Professional Standards 2024
-
TBD
2.0 Credits
Member Price: $89
• Overview of the various types of advice tax professionals provide clients • The preparer penalties • The duty to advise clients with regard to potential taxpayer penalties • The primary AICPA rules with regard to advising and communicating tax advice • Circular 230 and the IRS Office of Professional Responsibility oversight and disciplinary authority
Not-For-Profit Organizations: Financial Update 2024
-
TBD
3.0 Credits
Member Price: $129
• Financial entity • IRS filing status • Recent ASC updates affecting nonprofit entities
Buying and Selling Corporate Businesses: Asset Sales 2024
-
TBD
4.0 Credits
Member Price: $159
• Stock sale vs. asset sale: tax and non-tax differences • Compensating the selling shareholders for services performed • Covenants not to compete • Personal goodwill • Built-in gain planning for S corporations • Installment sales • Allocation of the purchase price among the assets
Tax Planning for Seniors 2024
-
TBD
4.0 Credits
Member Price: $159
• Income for seniors: retirement, earnings and investments • Tax Deductions: planning, bunching, strategies • Planning to help family members
Build a Data Model for Analysis in Power BI
-
TBD
4.0 Credits
Member Price: $149
The major topics that will be covered in this class include:Data Modeling Essentials: Understanding the core concepts of data modeling in Power BI, including integration of various data sources.Building Relationships: Techniques to establish and manage relationships between different data sets.Calculated Columns and Basic DAX Measures: Introduction to DAX (Data Analysis Expressions) and its application in creating calculated columns and basic measures.Calculated Columns vs Measures: Insights into when to use calculated columns and when to opt for measures.Explicit vs Implicit Measures: Understanding the difference and appropriate application of explicit and implicit measures in data analysis.Hierarchies in Data: Creating and utilizing hierarchies to enhance data analysis and reporting.Using Pivot Tables to Validate Measures: Practical skills in using pivot tables within Power BI to validate and refine measures.
Comprehensive S Corporation Taxation Form 1120S 2024
-
TBD
8.0 Credits
Member Price: $299
• 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
Corporate Income Tax Return Fundamentals 2024
-
TBD
8.0 Credits
Member Price: $299
• Corporate structure entity choice comparisons • Form 1120 and Schedule M-1 or M-3 • Items for book-tax differences • Tax accounting methods • Uniform capitalization rules, overview • Minor discussion on depreciation: capitalization, gain, loss and recapture • Carrybacks, carryforwards and credit • Case Study and presentation in return • Mergers and Acquisitions impact on the returns
Audit 303: Internal Controls - Required Communications
-
TBD
2.0 Credits
Member Price: $89
The major topics covered in this course include:The required communication of internal control matters noted on an auditEvaluating the severity of identified deficiencies, including consideration of qualitative considerationsImportance of placing a priority on being a value-added business advisorAnticipating and preventing internal control issues related to reliable financial reporting, operational efficiency or complianceComponents of a well-written internal control commentBetter writing tips and techniques
The Ethics Hour: Ethics in the Real World
-
TBD
1.0 Credits
Member Price: $39
The difficult trade-offs in making choices Functioning in the ‘gray’ areas The value of trust Consequences of ‘short-term it-is’ How lack of accountability can lead to ethical issues
Governmental Accounting 101
-
TBD
2.0 Credits
Member Price: $79
Fund Types Budgetary Accounting Financial Reporting Requirements Single Audit Act Audit Standards and Procedures Best Practices in Governmental Accounting
Big Four Reasons Why CPAs and Consultants Are Fired
-
TBD
2.0 Credits
Member Price: $79
Do public practice CPA firms and consultants want to retain their clients? What are the Big Four Reasons Why CPAs are Fired? What are the actions to take to prevent being fired? What does a CPA offer to their clients?
Starting a Fraud Investigation
-
TBD
2.0 Credits
Member Price: $89
The major topics covered in this class include:Assembling the fraud investigation teamManaging and supervising staffObtaining and managing evidenceBackground checksPublic records searchesDigital data analysisInterviewing techniques