CPE Catalog & Member Events

Introduction to the House passage and future enactment of the One Big Beautiful Bill New rules relating to the taxation of overtime pay and tips Increased deduction for seniors Changes in the standard deduction and Child Tax Credit Increase in the SALT cap to $40,000, with income limitations Increase in the estate tax exemption Increase in the QBI deduction Establishing, funding, and making distributions to newly established accounts for children Medicaid changes Deducting interest on car loans Elimination of green energy credits Review of important TCJA provisions

Concept of strategy Strategic optimization with SFA Blue Ocean Strategy

Introduction to Array Formulas: This segment establishes the foundation by differentiating array formulas from regular Excel formulas and explaining their significance. Using Array Formulas: This section focuses on the practical application of array formulas, teaching participants how to effectively implement and utilize these formulas in a variety of common Excel tasks and scenarios. Dynamic Arrays and Spill Functions: This part covers the utilization of dynamic arrays and spill functions, highlighting their role in modern Excel data handling. Advanced Array Functions: Participants will delve into complex functions such as SUMPRODUCT, UNIQUE, SORT, and FILTER, focusing on multi-condition summing and data management. Using Array Constants: This section teaches how to simplify the use of static values called Array Constants.

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 The Federally Authorized Tax Practitioner (FATPs) Understanding the attorney-client privilege The Section 7525 Statutory Privilege and Limitations The Work-Product Doctrine and Privilege and Limitations Kovel Engagements and Limitations

Tax elections for various entities Tax elections relevant for accounting matters Tax elections involving special items Key compliance procedures concerning return preparation of original and amended returns Understanding key procedures about IRS examination Understanding key relief provisions for oversight, errors and later discovered facts or information

Discussion of appropriate entity selection and small taxpayer status Walkthrough of costing methods and compliance issues under IRC 263A Analysis of IRC 461 related to economic performance Illustrative examples and analysis Sample computations for homebuilder unit costing Recent IRC 263A challenges by the IRS Update of related cases and issues'including recent tax reform

Income for seniors: retirement, earnings and investments Tax Deductions: planning, bunching, strategies Planning to help family members

financial disclosure requirements PCAOB standards IRS compliance guidelines SEC reporting updates

Tax exemption and the many types of tax-exempt organizations Private foundation versus public charity Form 990, Form 990-EZ, Form 990-N, Form 1023 and Form 1024 Intermediate sanctions, private inurement and private benefit Public support Unrelated business income tax, including Final Treasury Regulations Special rules, for advertising, bingo and trade shows Update on recent developments

Walkthrough of accounting methods and relevant elections under IRC 460 Illustrative examples and analysis Review of pertinent cases and revenue rulings Update of other IRS activity, including recent Tax Reform

Forensic accounting and litigation support Expert witness preparation and testimony Legal standards for admissible expert opinions Communication strategies for courtroom effectiveness

Understanding public support and Schedule A Reporting compensation accurately on Schedule J Disclosing lobbying activities on Schedule C Avoiding common mistakes in disclosures Clarifying related organization reporting rules Effective strategies for transparency and compliance Enhancing nonprofit planning through Form 990

financial analysis IRS compliance guidelines GAAP compliance financial reporting federal tax updates tax planning strategies

Tax non-audit services; tax avoidance; tax risk; effective tax rates; tax volatility.

Obtaining an EIN Understanding Wills and Trusts Answering questions on Forms 1041 and 541 Special income and Special deduction topics First and final returns Preparing Schedule K-1

Overview of forensic accounting Differences between investigative and litigation-focused forensic engagements Application of AICPA professional standards in forensic work Ethical and professional boundaries in litigation support Marketing strategies for building a forensic accounting practice Managing conflicts of interest and maintaining objectivity Documentation standards and defensibility in expert witness roles Strategies for entering and growing in the litigation support market

Ethics Leadership Practice Management

Critical audit matters (CAM) PCAOB Expanded audit report XBRL Footnote disclosure Textual analysis Market reaction Unexpected disclosures Audit quality Audit fees