CPE Catalog & Events

Employee Retention Credit New Developments Beneficial Ownership PTE Elections Independent Contractor & Employee Issues Notable Updates on SECURE 2.0 Provisions Schedule K2/K3 Exceptions to Filing

Recent Clarifications on Virtual Currency Required Minimum Distributions Online Accounts & IP PINS Green Energy Credits Compliance

Key Tax Proposals Impact of Tariffs Expiring Provisions Other Notable Tax Changes Disaster Relief Provisions

Available topics: Tax Assurance Ethics Not-for-profit Employee benefit plans Management accounting Fraud and forensics Government Valuation Accounting and financial reporting

Budgets vs. Forecasts Cyclicality Core Earnings & Sustainable Growth Identifying Key Forecast Drivers Reasonableness in Forecasting Approaches to Budgeting Budgeting Variances Horizontal Analysis Flexible Budgeting Dealing with Behavioral Biases Managing Headcount Budgeting for Technology Budgeting for Data Analytics Forecasting & Budgeting Governance Summing It Up

Relationship Between Ethics & Financial Success Highlights of Ethics Research AICPA Code of Professional Conduct Bright Line Rules & Ethics Codes Social Responsibility Writing a Code of Ethics from Scratch

What are accounts payable? Capitalized Items Accounting for Debt Prepaid Expense Example Inventory Example Voiding Checks & Accounting for Disputes Accounts Payable on the Tax Return

Methods of Accounting Flowthrough vs Stand Alone Business Entities SelfEmployment Taxes Estimated Taxes Business Income Earned & Unearned Business Deductions including Depreciation When are expenditures deductible? Tax Planning Strategies

Communicating financial results The role of the accountant in communication The challenges accountants face in communication Creating better awareness of a company's financials Behavioral biases of stakeholders Case study Dealing with behavioral biases Tips for staying onpoint in our communication

Longterm vs. Shortterm Debt Interest Compounding Types of Debt Amortization Calculating Interest & Principal Amortization Schedules Tax Implications of Debt

Depreciation GAAP vs Tax Tax basis depreciation and useful life categories HalfYear & MidMonth Conventions Sec 179 Rules Bonus Depreciation & Luxury Auto Limits Ordering Rules for Depreciation Sec 1245 Recapture Rules

Practitioner Compliance under Circular 230 Due Diligence Standards Client Fees & False Information Standards Conflicts of Interest Who is considered a tax preparer? What is considered a "substantial portion" of the return for purposes of compliance standards? Understatement of Taxpayer Liabilities Unauthorized Use or Disclosure Standards Engagement Letters Disengagement Letters Summing It Up

Exempt Fringe Benefits Taxable Fringe Benefits Fringe Benefits & 2% SCorp Shareholders End of the Year Employer Obligations Accountable vs NonAccountable Plans Substantiation of Business Expenses Travel Expenses Business Expenses Strict Substantiation Best Practices Summing It Up

Basics of establishing a new business entity Estimated Taxes Withholding & Unemployment Basics of 1099s What to give your tax preparer

Estimated Taxes & Deadlines Tax Due Dates for Common Returns & Filings Potential Penalties & Interest Information Return Penalties Penalties Applicable to Passthrough Entities Accuracy Related Penalties FirstTime Abatement (FTA) FTA Eligible Returns Reasonable Cause Summing It Up

Overview of IRS Notices Common IRS Notices Best Practices for Handling IRS Notices First Time Abatement IRS Appeals Process Taxpayer Advocate Service (TAS) Taxpayer Bill of Rights Summing It Up

Resident vs. NonResident Alien Status Resident Alien Substantial Presence Test Consequences of Foreign Worker Misclassification Voluntary Classification Settlement Program (VCSP) Foreign Employees NonResident Alien Contractors US Contractor Living Outside the United States Exceptions to Federal Tax Withholding Forms 1042, 1042S, & 1042T Summing It Up

Information Return Issues Payroll Tax Issues Documentation for deductions, credits, and other tax return items Areas of IRS focus IRS correspondence Practical considerations when dealing with clients

Key characteristics of the economic cycle Inflation Concepts Recent performance of certain investments Unemployment rates over time Investment performance during election years The effect of congressional control on investment performance Recent effects of inflation Proposed tariffs & economic effects Proposed tax changes, expiration, and economic effects Implications for practitioners