CPE Catalog & Events
2024 Creative Strategies for Buying, Selling, or Gifting a Business
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TBD
8.0 Credits
Member Price: $225
Valuation methods for business interests Stock purchase versus asset purchase Estate transfer and tax considerations Gifting strategies for business interests Trusts and partnerships in business transfers Self-canceling installment notes in transactions Transferring S corporation stock to trusts Business interest transfer with Employee Stock Ownership Plan (ESOP)
ACPEN Signature 2024: Partnership & LLCs Tax Return Preparation
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TBD
8.0 Credits
Member Price: $250
IRS audits Allocations and Basis Proper reporting Valuation of closely held business interests
The Best S Corporation, Limited Liability, and Partnership Update Course by Surgent
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TBD
8.0 Credits
Member Price: $299
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
How Much Are Your Ethics Worth?
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this class include:Understanding ethicsAvailable tools to aid in ethical decision makingThe role of bias in making ethical decisionsApplication through case studies
Navigating Difficult Conversations with Coworkers
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TBD
1.0 Credits
Member Price: $39
Communication Negotiation Conflict Persuasion Management Leadership
The Controllership Series - Sales, Collections and Customer Credit
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TBD
1.5 Credits
Member Price: $59
Accounting Sales Collections
Common Audit and Financial Reporting Deficiencies in State and Local Governments
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TBD
2.0 Credits
Member Price: $79
Financial Statement Preparation Common Mistakes made in Preparing Financial Statements GASB Financial Statement Preparation Standards
2024 Financial Accounting for Related Party Transactions
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TBD
2.0 Credits
Member Price: $79
FASB codification provisions for transactions with related parties, including business owners and special purpose entities Compares and contrasts those rules with the AICPA financial reporting framework for small and medium-sized entities Reviews the tax accounting related taxpayer standards Several real-life situations illustrate the various authoritative standards and discuss the consequences of failing to comply with those standards
Excel - Advanced Financial and Statistical Calculations
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this class include:Financial functions best practices for creating amortization schedules and calculating annual interest paymentsCalculating & summarizing data with SUMIF and SUBTOTAL functions Statistical functions used to analyze data
Effective Workpaper Techniques: Building a Better Workpaper 2024
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TBD
4.0 Credits
Member Price: $159
• Leveraging Excel and technology in a paperless environment • Effective workpapers: form, function, appearance and content • Workpaper standards for industry, audit and tax accountants • Attestation standards documentation and consequences of workpaper content • Peer review or PCAOB review documentation
Government OPEB Accounting and Financial Reporting 2024
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TBD
4.0 Credits
Member Price: $159
• Accounting and Financial Reporting for Total and Net OPEB Liability • Key GASB Statements for OPEB • Determining Measurement Date • Using Alternative Measurement Method for the Total OPEB Liability • Defined Benefit and Defined Contribution OPEB Plans • Actuarial Valuation of Total and Net OPEB Liability
S Corporations: Tax Planning 2024
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TBD
4.0 Credits
Member Price: $159
• Overview of the taxation of corporations and shareholders, including making the S corporation election • Built-in Gain Tax Planning • Self-employment tax and S corporations • Distribution tax planning • Planning to minimize the impact of loss limitations • Tax planning for years with both distributions and losses • Termination Planning • Tax planning regarding the transfer of appreciated assets to an S corporation • Buying and selling S corporations-tax planning ideas • Tax considerations of using the QSUB, Section 338(h)(10), or 336(e) elections • Tax Issues to consider at the death of S corporation shareholder • Stock redemptions as a tax planning tool • Accommodating a "non-qualified" investor • Trusts and tax-exempt shareholders • The second class of stock risks
ChatGPT Bootcamp for CPAs with John Higgins
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TBD
4.0 Credits
Member Price: $149
The major topics that will be covered in this course include:Review the history of ChatGPTTour of the ChatGPT app and how to use itSetting up a ChatGPT account (free & premium)Variety of hands-on case study examples for accounting, finance and taxA look under the hood at how ChatGPT worksCaution - how to avoid risks in using ChatGPTA look into the future potential for AI in business
2024 A Practitioner's Guide to IRAs and Qualified Retirement Plans
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TBD
8.0 Credits
Member Price: $225
Traditional and Roth IRAs: Understanding retirement savings options SEP and SIMPLE IRAs: Exploring retirement plans for small businesses Qualified Plans: Navigating employer-sponsored retirement plans Defined Benefit and Defined Contribution Plans: Comparing retirement plan structures 401(k) Plans: Maximizing benefits with employer-sponsored options Retirement Plan Selection: Choosing the best plan for individual client needs Minimum Distribution Rules: Ensuring compliance and understanding withdrawal regulations Tax Implications: Analyzing the tax consequences of retirement plan decisions Retirement Planning Strategies: Implementing effective strategies for client financial goals
Inflation Reduction Act of 2022: Explanation and Planning
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TBD
2.0 Credits
Member Price: $89
The major topics covered in this class include:Key provisions for individual taxpayers - deductions and creditsKey provisions for business taxpayers - new taxes, deductions, and creditsImpacts on flow-through entitiesNew reporting requirementsDepreciation update: impact on bonus depreciation
Preparing to be a Forensic Accountant - Focus on Computer Forensics - Part 1
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TBD
1.0 Credits
Member Price: $39
Forensic Accounting Accounting Auditing Finance
Introduction to Yellow Book
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TBD
2.0 Credits
Member Price: $79
GAGAS Yellow Book Independence
2024 Governmental GAAP Update
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TBD
2.0 Credits
Member Price: $79
Compensated Absences Error Corrections Accounting Changes
CPA Ethics in a Crisis World: Tales From the Front
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TBD
2.0 Credits
Member Price: $89
The major topics covered in this class include:"Tales from the Front" - practice issues CPAs are dealing with in these extraordinary timesReview of AICPA Code of Professional ConductReview of IRS Circular 230Review of client tax return disclosure rules (Sec. 6103)Crisis impacts on engagement letters, contingent fees, independence, consulting services, attest and non-attest services, billing, and collections
Managing the Accounting Department
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TBD
4.0 Credits
Member Price: $129
Accounting Leadership Management