CPE Catalog & Events
2024 Anytime, Anywhere Work(TM) Survey Findings for CPA Firms
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TBD
2.0 Credits
Member Price: $89
The major topics that will be coved in the course include:Comparative data on the adoption of anytime, anywhere work strategies over the last 2 yearsTechniques and strategies that are working for firms in a remote and hybrid work environment
Audit 107: Auditing Cash - Applying Basic Audit Skills
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TBD
2.0 Credits
Member Price: $89
The major topics covered in this course include:Typical audit risks and special considerations related to cash and cash equivalentsDesigning a detailed audit plan, linking assessed risk to planned proceduresPerforming typical audit procedures associated with auditing cash and cash equivalentsCase study related to auditing cash and cash equivalents, including identifying and evaluating a misappropriation of cashIdentifying how to obtain evidence through inquiry of the client
Auditing Standards Update & Best Practices 2024
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TBD
4.0 Credits
Member Price: $159
• Designing and performing sufficient audit procedures required for all audits, particularly when auditing privately-owned companies • Identify controls that exist, especially when those controls are not clearly identified or formalized • Evaluate if those controls prevent or detect material misstatements in the financial statements • Design effective audit procedures (including testing of controls where appropriate) in response to the auditor's assessed risk of the potential material misstatements in the financial statements
Just Ask Why - Searching for Answers: Generating Solutions
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TBD
4.0 Credits
Member Price: $129
The basic benefits of why The 5-15 report Curiosity and creativity
Yellow Book Independence and Single Audit Fundamentals
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TBD
4.0 Credits
Member Price: $149
The major topics that will be covered in this class include:The conceptual framework approach to independenceIndependence threats related to preparing financial statements and accounting recordsConsideration of specific non-audit services that would and would not impair independenceDocumentation necessary to support adequate consideration of auditor considerationFundamentals of a compliance audit performed under the Uniform GuidanceSchedule of expenditure of federal awardsDetermination of major programsUsing the Compliance Supplement Uniform Guidance administrative requirements and cost principles Testing internal control over complianceTesting complianceWriting an audit findingReporting requirements of a single audit
Comprehensive Passive Activity Losses (PAL) 2024
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TBD
8.0 Credits
Member Price: $299
• Overview of the four loss limitation rules and how the PAL rules interact with the other limitations • Definition of a PAL including a detailed review of the 7 determining factors contained in the Treasury Regulations with a review of several recent court decisions that interpret this regulation • Impact of PAL rules on real estate ownership • Learn the six Nonshelterable Passive Activity (NOPA) rules that act as anti-abuse rules to the PAL rules • Discuss how the PAL rules impact tax credits • Discuss tax elections and planning techniques associated with PALs
Fundamentals of 1031 Exchanges 2024
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TBD
8.0 Credits
Member Price: $299
• 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
SSARS Codification: Preparation, Compilation and Review 2024
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TBD
8.0 Credits
Member Price: $299
• SSARS Codification requirements • SSARS engagements: preparation of financial statements, compilation of financial statements and proforma financial information • Review of financial statements • Overview coverage of the amendments to the SSARS contained in SSARS 26
Case Study Ethics for Today's Accountant
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TBD
1.0 Credits
Member Price: $55
The major topics covered in this class include:How to apply ethical guidance to scenarios accounting professionals may encounter in public practiceBest ethical standards to integrateAnalyze and apply the AICPA Code of Professional Conduct
Excel - Two Must Know Features: Defined Names & Tables
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this class include:Using Defined Names in formula creationLearning how Defined Names can lead to more accurate spreadsheetsStructured calculations in Excel Tables
Business Valuation Fundamentals
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TBD
1.0 Credits
Member Price: $39
Business Valuation Fundamentals The Objective - What type of report is needed? The Process Agreed Upon Procedures Calculation of Value Conclusion of Value Industry Sanity Checks – Would you pay or accept the value if it were your company?
The Education Advantage: Strategies for Boosting Employee Retention and Engagement
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TBD
1.0 Credits
Member Price: $39
Statistics on Turnover and Engagement Professional Development Initiatives Employee Retention Educational Opportunities Available at the Individual and Organizational Level
Ethics: Giving Thanks - How to Master the Art of Gratitude
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TBD
2.0 Credits
Member Price: $89
We'll explore what gratitude is and how expressions of it can vary from culture to culture. We'll also unpack several ways you can regularly say "thank you" to valued clients and colleagues, and we'll examine methods for evaluating gratitude in prospective and current employees.
Nonprofit A&A Series Part 1: Financial Statement Presentation & Disclosure 2024
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TBD
2.0 Credits
Member Price: $89
• Overview of required financial statements • Unique considerations in the nonprofit environment • Presentation options for reserves, restrictions, functional expenses and liquidity. • Common pitfalls and little-known alternatives • Recognize financial statement presentation requirements for nonprofits
2024 Real Estate Tax Update
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TBD
4.0 Credits
Member Price: $129
Recent tax legislation, rules and developments impacting real estate owners and investors Section 179 for qualified real property Section 179 for non-residential roofs, HVAC fire protection and security systems Section 163(j) interest expense limitation, including electing out and ADS depreciation Introduction to opportunity zones
Business Federal Tax Update - Navigating the Current Tax Landscape
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TBD
8.0 Credits
Member Price: $225
Thorough exploration of essential IRC Sections pertinent to business income taxation. Comprehensive assessment of recent changes and updates in business taxation. Examination of business changes arising from significant legislative updates. Analysis of pertinent tax code sections, including Section 199A. Addressing tax considerations for various business schedules (C, F, and E). Navigating partnership, corporation, and LLC taxation issues. Unpacking the complexities of COVID-19-related subsidies and their tax implications. Interaction of Code Section 461(l) with Section 382 and carryover rules. Understanding defaulted loans, bankruptcy implications, and their tax treatment. Grasping the impact of the CARES, HEROES, and HEALS acts on business income taxation. Special rules governing the business use of a home. Reporting requirements for converting personal use property to business use.
2024 New Client Ethical Challenges: The CPAs Guide
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TBD
2.0 Credits
Member Price: $79
How the CPA can meet the challenges presented by a new client AICPA Code of Professional Conduct AICPA Statements on Standards for Tax Services IRS Circular 230 Case study illustration of how to bring the new client into ethical, proper financial and tax compliance
Auditing, SSARS and Attest Update
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TBD
2.0 Credits
Member Price: $89
The major topics covered in this course include:Recently issued standards from the AICPA Auditing Standards Board and AICPA Accounting and Review Services CommitteeRecently issued New Quality Management StandardsHighlight of projects in progress at the Public Company Accounting Oversight Board and International Auditing and Assurance Standards BoardRecap of recent changes and present common peer review findings and best practices to improve practice quality
Surgent's Shades Of Gray - Practicing Before The Internal Revenue Service - Circular 230 -Current State
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TBD
2.0 Credits
Member Price: $99
Office of Professional Responsibility – Authority and Procedures Current status of the regulations governing tax practice before the IRS (Circular 230 Rev. 6/2014) In depth coverage of the various Due Diligence obligations of tax professionals Overview of other key Circular 230 provisions Practitioner responsibilities to their clients and to the Tax Administration System Best Practices for all tax professionals
The Many Faces of Fraud Shedding Light on the Tactics of Modern Day Swindlers
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TBD
2.0 Credits
Member Price: $79
Understanding Fraud Psychology and Motivation of Fraudsters Detection and Prevention Strategies Real World Case Studies Effective Fraud Management