CPE Catalog & Events
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Clarifying Risk Assessment - SAS 145 and Beyond 26-27
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Webinar
4.00 Credits
Member Price: $175
• Assessing the risk of material misstatement• Mandatory risk assessment procedures• Evaluating internal controls• Responding to risk assessment with appropriate audit procedures• Complying with revised and expanded documentation requirements
Form 5500 Annual Update 2026
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Webinar
4.00 Credits
Member Price: $175
• Forms 5500, 5500SF and 5500EZ• Form 5500: nuances and schedules• Reporting and disclosing compliance issues• Reporting delinquent contributions• Failure to file
Revenue Recognition for Private Entities 26-27
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Webinar
4.00 Credits
Member Price: $175
• Analysis of requirements for revenue recognition under ASC 606• Discussion of the requirements for auditing revenue transactions• Analysis of internal control and fraud risk aspects• Identification of high-risk areas of revenue recognition• Suggested procedures for identified risks
Tax Planning for Seniors 26-27
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Webinar
4.00 Credits
Member Price: $175
• Income for seniors: retirement, earnings and investments• Tax Deductions: planning, bunching, strategies• Planning to help family members
Vows Made Visible: Ethics and the Call of the Profession 26-27
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Webinar
4.00 Credits
Member Price: $175
• AICPA Code of Professional Conduct, Institute of Management Accountants Standards of Ethical Conduct and T.D. Circular 230• Implications of the Sarbanes-Oxley Act of 2002• Recent, relevant cases on accounting profession ethics and professional responsibility• Areas the partner should pay particular attention to• What it means to be a profession and a professional• Ethical frameworks
Accounting Industry Update 26-27
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Webinar
8.00 Credits
Member Price: $329
• FASB Technical Agenda and upcoming changes• ASUs• Implementation dates and methods• Audit quality initiatives• Changes to AICPA auditing standards; and PCAOB standards
Accounting for Crypto Assets 26-27
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Webinar
1.00 Credits
Member Price: $55
• Scope and criteria for crypto assets under ASC 350-60• Initial recognition and subsequent fair value measurement under ASC 820• Presentation on the balance sheet and income statement; required annual and interim disclosures
FASB & AICPA Update for Tax Professionals (Highlights) 26-27
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Webinar
2.00 Credits
Member Price: $99
• Broadly applicable ASU effective in 2025 and beyond • Significant recent SAS
Fiduciary Accounting Part 1: Fiduciary Duty Basics & Authority 26-27
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Webinar
2.00 Credits
Member Price: $99
• What is fiduciary duty, and how does it apply to a trustee or personal representative"• What are the state statutory accounting rules, and where can you find them"• What is fiduciary accounting income"• What is fiduciary account principal"• How does fiduciary accounting impact fiduciary taxation?
Fiduciary Accounting Part 3: Special Accounting Elections & Distributions 26-27
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Webinar
2.00 Credits
Member Price: $99
• Analyze a traditional fiduciary accounting situation• Determine the use of the reserve for depreciation• Become acquainted with the special accounting rule for business assets• Review the accounting treatment of distributions from entities
Predicting the Future: 21st Century Budgets and Projections 26-27
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Webinar
8.00 Credits
Member Price: $329
• Why great predictions are not intuitive• How to separate correlation from causation• How to recognize and overcome bias• Learn from the past without hindsight bias• Why the many purposes and types of budgets and projections cause distortions• How benchmarking and metrics have changed the budget process
Fiduciary Accounting Part 2: Tools, Rules and Relationship to Tax 26-27
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Webinar
2.00 Credits
Member Price: $99
• Setting up a chart of accounts• Reviewing the estate plan• Distinguishing between "income" and "principal"• Understanding the relationship of fiduciary accounting to fiduciary taxation
Fiduciary Accounting Part 4: The New Frontier—Total Return Trusts 26-27
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Webinar
2.00 Credits
Member Price: $99
• What are new frontier trusts"• Situations where the use of the trustee's power to adjust or a unitrust can be beneficial.• Understanding the requirements for using a particular strategy.• Authority and requirements for the trustee's power to adjust with a problem example.• Authority and requirements for unitrusts with a problem example.• Including capital gains in Distributable Net Income (DNI).
Tax Basis Financial Statements 26-27
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Webinar
2.00 Credits
Member Price: $99
• Tax basis financial statements presentation and disclosure • Reporting on tax-basis financial statements
Comprehensive Partnership Taxation Form 1065 26-27
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Webinar
8.00 Credits
Member Price: $329
• Special and Targeted allocations• Proper calculation of outside and inside tax basis• Tax consequences of distributions including the impact of "hot assets"• Transfer of partnership interests• Issuance of partnership interests to service partners
Deception, Embezzlement, and Fraud 26-27
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Webinar
8.00 Credits
Member Price: $329
• Narcissism Studies• Fraud• Embezzlement• Technology used in scams
Fundamentals of 1031 Exchanges 26-27
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Webinar
8.00 Credits
Member Price: $329
• Statutory framework for 1031 exchanges• Business and investment property characterization• Deferred exchange rules and techniques• Exchange mathematics: boot, gain and basis• Reporting for failed exchanges (over two tax periods)• Improvement, reverse and non-safe harbor exchanges• Partnership and TIC issues: IRC Sec. 761
Partnership & LLC (Form 1065)—Formation to Liquidation 26-27
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Webinar
8.00 Credits
Member Price: $329
• Extensive review of the partnership tax laws with an emphasis on any new legislative changes including any TCJA provisions expiring after 2025• 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
Comprehensive Partnership Taxation Form 1065 26-27
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Webinar
8.00 Credits
Member Price: $329
• Special and Targeted allocations• Proper calculation of outside and inside tax basis• Tax consequences of distributions including the impact of "hot assets"• Transfer of partnership interests• Issuance of partnership interests to service partners
Deception, Embezzlement, and Fraud 26-27
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Webinar
8.00 Credits
Member Price: $329
• Narcissism Studies• Fraud• Embezzlement• Technology used in scams