CPE Catalog & Events
Earn quality CPE, stay ahead on hot topics and connect with peers — in the format of your choice. ISCPA makes learning simple.
Metrics Management: Choose and Use Key Performance Indicators 26-27
-
Webinar
8.00 Credits
Member Price: $329
• Link long term strategy to short term financial plans• Use benchmarking to determine what performance should be
Statement of Cash Flows: Preparation and Analysis Workshop 26-27
-
Webinar
8.00 Credits
Member Price: $329
• Major provisions of GAAP Codification Topic No. 230• Statement classification issues• Reporting operating cash flows: Direct and indirect methods• Preparing the statement: Workpaper techniques• Useful cash flow ratios• Bankruptcy prediction using the statement of cash flows
Staff Tax Training: S Corporations (Form 1120S) 26-27
-
Webinar
16.00 Credits
Member Price: $589
• An extensive review of the S corporation tax laws with an emphasis on any new legislative changes Form 1120S (and related schedules) preparation issues• S corporation formation issues and liquidations• Form 2553 S corporation elections and late IRS election procedures• Schedule K and K-1'preparation issues including separately and non-separately stated income and expense items (including the 20% qualified business income (QBI) deduction, 3.8% net investment income tax, business interest deduction limitations, fringe benefits and entertainment expenses)• S corporation revocation and termination and allocation of income during short S and C corporation years• Unreasonably low officer compensation issues• Tax treatment of fringe benefits paid to 2% shareholders and family members• Schedule D'built-in gains (BIG) tax computation and planning opportunities when converting from a C to S corporation• Excess passive investment income tax issues• Schedule M-2'detailed step-by-step analysis of the AAA, PTI, E&P and OAA accounts and look at the tax treatment of distributions when the S corporation has prior C corporation earnings and profits (E&P)• Overview of calculating a shareholder's stock and debt basis and discuss how S corporation losses and deductions can be limited to basis and the at-risk rules
Form 709 Guidance: Gift Tax and Generation-Skipping Transfer Returns 26-27
-
Webinar
2.00 Credits
Member Price: $99
• Review of sample returns with illustrations of most forms of gifts• How to meet the adequate disclosure requirements• Community property gifts vs. gift splitting, use of DSUEA from a pre-deceased spouse• Electing in or out of GST allocations with indirect skips
Auditing Standards: A Comprehensive Review 26-27
-
Webinar
16.00 Credits
Member Price: $589
• Efficient audit planning, documentation and research• Risk assessment procedures relate control risk to substantive testing and reduce the risk of lawsuits• Fraud requirements• Testing management's estimates• Auditing standards
Fiduciary Taxation Part 3: Complex Trusts & Charitable Deduction 26-27
-
Webinar
2.00 Credits
Member Price: $99
• 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
Practical Accounting Update 26-27
-
Webinar
4.00 Credits
Member Price: $175
• New rules in the accounting arena• SQMS• NOCLAR rules• Cybersecurity• New Audit Standards
SSARS Practice Issues and Standards Update 26-27
-
Webinar
4.00 Credits
Member Price: $175
• Review of applicable SSARS standards, including standards updates• Review of AICPA professional ethics requirements• In-depth discussion of non-attest services• Review of independence issues for SSARS services• Overview of SSARS #21'performance, documentation and other requirements• Detailed analysis of preparation vs. compilation engagements• Detailed analysis of review engagements
A&A Update for Closely Held Businesses 26-27
-
Webinar
6.00 Credits
Member Price: $259
• Recently issued FASB Accounting Standards Updates, including those that will become effective during audit engagements conducted in 2026• Recently issued Statements on Auditing Standards and other AICPA activity• Recently issued Statements on Standards for Accounting and Review Services
Strategy, Risk and Finance: Why We Do What We Do 26-27
-
Webinar
8.00 Credits
Member Price: $329
• Why do most strategic plans fail"• Why so many formerly strong organizations have failed• Why most organizations have a poor strategic plan and how to correct this• The many risks that must be addressed: Financial risk, execution risk, commercial, business, and strategic risks as well as commonly overlooked risks• How Behavioral Economics will help address the risk
Auditing Standards: A Comprehensive Review 26-27
-
Webinar
16.00 Credits
Member Price: $589
• Efficient audit planning, documentation and research• Risk assessment procedures relate control risk to substantive testing and reduce the risk of lawsuits• Fraud requirements• Testing management's estimates• Auditing standards
Fiduciary Taxation Part 4: Miscellaneous Topics & AMT 26-27
-
Webinar
2.00 Credits
Member Price: $99
• Review the Passive Activity Rules under IRC Sec. 469 as they apply to fiduciary entities• The 65-day Rule and Election Under IRC Sec. 663(b)• Special Rules for Specific Bequests under IRC Sec. 663(a)• Alternative Minimum Tax for Trusts & Estates• AMT Bracket Rates and Exemption for Fiduciary Entities• Alternative Minimum Tax Spreadsheet Approach Using AMT Problem Example with Passive Activity Loss (PAL)
Financial Reporting Fundamentals 26-27
-
Webinar
8.00 Credits
Member Price: $329
• Financial statements, disclosures and presentations• Review of two Annual Financial Reports (IFRS and U.S. GAAP)
How Technology Controls Should Be Developed and Implemented 26-27
-
Webinar
8.00 Credits
Member Price: $329
• Considerations for the maintenance of an internal control system• The types of policies and procedures organizations should utilize• Reviewing and testing control measures• Updating controls and implementing control changes
Financial Reporting Fundamentals 26-27
-
Webinar
8.00 Credits
Member Price: $329
• Financial statements, disclosures and presentations• Review of two Annual Financial Reports (IFRS and U.S. GAAP)
How Technology Controls Should Be Developed and Implemented 26-27
-
Webinar
8.00 Credits
Member Price: $329
• Considerations for the maintenance of an internal control system• The types of policies and procedures organizations should utilize• Reviewing and testing control measures• Updating controls and implementing control changes
Create Reports that Matter: Turn Information Into Action! 26-27
-
Webinar
4.00 Credits
Member Price: $99
• Understand Your Company's Reporting Needs• Financial Reporting Tools• Presentation Hints and Techniques• Link reporting to strategy• Develop the right metrics• Learn various presentation options
Tax Basis and other Special Purpose Frameworks 26-27
-
Webinar
4.00 Credits
Member Price: $175
• Tax basis• Cash and modified cash• Contractual• Regulatory• Financial Reporting Framework for Small and Medium sized Entities (FRF for SMEs)• Red-flags in fraud
Balance Sheet Management: The Least Understood Risk” 26-27
-
Webinar
4.00 Credits
Member Price: $99
• Intentionally managing your balance sheet to reduce risk.• Properly balance debt and equity versus other funding sources.• Know the balance sheet pitfalls and risks to avoid.• Understand the analysis and decision-making process through real-world examples and five interactive case discussions.
Firm Ethics—A Practical Approach 26-27
-
Webinar
4.00 Credits
Member Price: $175
• AICPA Code of Professional Conduct• Ethics requirements for CPA firms