CPE Catalog & Events

Business Consulting for CPAs

What is Business Consulting? Identify the types of Management services your firm could offer. How to become the trusted advisor – identification of client’s needs? Learn how client expectations may create different performance and understanding levels for CPAs in business consulting engagements. Know what it takes to create a valuable outcome for the client. Understand the competitive advantages/disadvantages that your firm has versus non-CPA business consultants. Learn techniques to become a more effective consultant. Professional standards application

2024 Topic 842 - Implementing Leases Workshop

Leases Topic 842 Recognition & Measurement

K2's 2023 Technology For CPAs - Don't Get Left Behind

Emerging technologies all business professionals should know Considerations associated with upgrading to Windows 11 Practical options for protecting your data New features in commonly-used applications such as Excel and Adobe Acrobat DC

Partnership & LLC (Form 1065) - Formation to Liquidation

Extensive review of the partnership tax laws with an emphasis on any new legislative changes  Overview of different forms of business entities including the check-the-box regulations Formation issues including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner/member Schedule K and K-1 – separately stated versus non-separately stated income and expense items Detailed Schedule K-1 reporting including the 20% qualified business income (QBI) deduction and 3.8% net investment income tax Calculating the tax and §704(b) book capital accounts Substantial economic effect requirement to have special allocations to the partners/members Allocation of recourse & non-recourse debt on K-1s Guaranteed payment issues and tax treatment of fringe benefits Self-employment tax issues and pitfalls Tax treatment of distributions – cash versus non-cash & liquidating versus non-liquidating Sales and liquidations (redemptions) of partnership interests §754 optional basis adjustments and mandatory adjustments

Passive Activities & Rental Real Estate Income Tax Issues

Detailed coverage of the passive activity rules under IRC §469 (and related regulations), how the 3.8% net investment income tax under §1411 and qualified business income (QBI) deduction under §199A applies to rentals and passive activities, and what is a trade or business rental is under §162 How the PAL rules apply to rental real estate activities and investments in S corporations and partnerships Definition of an activity and the activity grouping and disclosure rules Real estate professional exception to the PAL rules for investments in non-passive rentals Special $25,000 loss allowance for rental real estate with active participation Material participation safe harbor rules Events that trigger suspended PALs Limitations on tax credits generated by passive activities Special rules that re-characterize passive income to non-passive income What rentals are subject to self-employment tax under §1402

K2's 2023 Kicking It Up A Notch With KPIs

How to look for data in your existing systems The basics of data prep tools Tools for tracking and reporting on KPIs

2024 Advanced Excel: Hidden Secrets and Gems

Awareness of advanced functions Creative methods for data manipulation Real-life examples of innovative ways to analyze and report data with Excel Using Excel to perform e-mail merges Many other functions and techniques that inspire you to continue exploring the depths of Excel and its seemingly bottomless toolbox 

CFO Series: Are Employees Assets? Today's New Employment!

The major topics covered in this course include:GAAP vs economic value of employees?The changing landscape of workThe need to change management tactics.Different generations and demographicsUnderstanding the differences.What issues do they present?How do we improve our understanding?Employee engagement/assessment surveys and what they should tell us.Successful tactics for today's workforce.

Electronic Audit Evidence in Employee Benefit Plans

The major topics covered in this course include:Audit evidenceEmployee benefit plans

Fiduciary Taxation Part 3: Complex Trusts & Charitable Deduction 2024

• The Differences between a Simple and Complex Trust • The Use of the Tier System with Complex Trusts • Review of Basic Requirements of the Charitable Contribution Deduction under IRC Sec. 642(c) • Preparation of a Tax Spreadsheet for a Complex Trust • Preparation of a Tax Spreadsheet for a Complex Trust with a Charitable Contribution Deduction • Complex Problem Form 1041 Examples with Spreadsheets and Exhibits

Analytical Procedures Workshop

Microsoft 365 Deployment Bootcamp for Your Practice

Specific topics that will be covered:Understanding the full potential of Microsoft 365 to drive efficiency in your practiceBest practices for deploying Microsoft 365 in accounting, tax and advisory firmsDesign your Teams app setup to meet the unique attributes of your practiceUse SharePoint and OneDrive to organize your files and share them securely with your clientsOrganize your thoughts, meeting notes and other content centrally in OneNoteTrack your client engagements and internal projects efficiently and effectively with the Planner appUse Microsoft 365 to document processes, improve client services and increase productivityStep-by-step guide for deployment of Microsoft 365 in your firm based on best practices

IRS Revenue Officers, Field Collection, and Best Practices

The major topics covered in this course include:Handling field collection personnel (Revenue Officers and their managers)Using the IRM and collection timeframes to leverage resolutionsField collection case processingWorking around the Revenue Officer mentality

Audit 305: Strengthening Substantive Analytic Procedures

The major topics covered in this course include:How analytic procedures enhance audit qualityElements of strong analytic proceduresSelecting the proper analytic, and altering the strength for the intended purposeDisaggregating data to make more informed expectationsEvaluating the data used in generating expectations, including corroborating inquiryImproving documentation, including evaluating sufficiency and appropriateness of the audit evidence obtainedResolving significant differences resulting from analytic procedures and concluding on audit results

Take Your PowerPoint From Mess to Success

Image-based slides One idea per slide Effectiveness of bullets Effectiveness of slide titles Slides vs. handouts

HR Guide to Evolving Business Strategy, Finance and Development

Corporate Culture Strategic Planning Leadership Staff Development  

Audit Risk Assessment in Plain English

Overview of Audit Risk Assessment AICPA's clarified Risk Assessment Standards SAS 145 Assessing the Entity's Environment  

2024 A Guide to Sampling - Part 2

Sampling ICFR Single Audit Sampling

2024 Tax Practice Ethical Challenges and Circular 230

Circular 230 (IRS) rules for conducting a "best" tax practice How to avoid tax return preparation penalties Recent developments impacting today's tax practice Review of tax return preparer's registration rules Explanation of the revised AICPA Code of Professional Conduct Contingent fees

Project Management: Making Ideas a Reality

The major topics covered in this course include:Applying project management templates to a sample initiativeLeveraging project management tools for effective communication