CPE Catalog & Events
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Audits of 401k Plans 26-27
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Webinar
6.00 Credits
Member Price: $259
• SAS 136 audit requirements for ERISA Section 103(a)(3)(C) audits• Update of the changes affecting 401k plans• Compliance issues commonly encountered in 401k plan audits• Best practices for engagement planning, internal controls, risk assessment, and detailed testing• Common audit reporting and disclosure issues
OCBOA Case Studies 26-27
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Webinar
8.00 Credits
Member Price: $329
• Income tax-basis financial statement presentations• Cash and modified-cash financial statement presentations• Innovative and EBITDA type reports• OCBOA engagements• AICPA Financial Reporting Framework for Small- and Medium-Sized Entities
Form 1041 Advanced Series Part 4: Post Mortem Considerations 26-27
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Webinar
2.00 Credits
Member Price: $99
• A Review of the Expansive Nature of Trust Administration• The Use of Post-Mortem Elections• The Use of an Administrative Trust & its Advantages• Choosing a Fiscal Year for the Administrative Trust• The Successor Trustee of an Administrative Trust and whether the Trust is Simple or Complex"• Making the Sec. 645 Election, its Duration, Advantages and Disadvantages
PFP Update: Issues, Exposures and Developing Client Strategy 26-27
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Webinar
2.00 Credits
Member Price: $99
• Cash flow management• Insurance, investment, income tax, education, retirement and estate planning• Understanding client issues, diagnosing client exposures and determining client solutions• Closely held business owner strategies
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
Understanding and Creating an Internal Control System 26-27
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Webinar
8.00 Credits
Member Price: $329
• Underlying concepts of internal control• Defining where and why controls, policies and procedures are needed• Legacy control measures that are still important for businesses today• Creating control measures that address the use and protection of technology
Understanding Apportionment for a Multistate Business 26-27
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Webinar
2.00 Credits
Member Price: $99
• Apportionment Formulas• Sourcing Rules for service income and income from intangibles• Throwback and throw-out and when they apply• Apportionment applied to flow-through entities and sole proprietorships• Learn about Alternative Apportionment
Financial Statements for the Simple Business Entity 26-27
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Webinar
4.00 Credits
Member Price: $175
• Accounting for simple business entities• Income tax, modified cash basis and other alternatives to GAAP• Avoiding the pitfalls and costs of GAAP reporting and disclosure requirements• Documenting accounting decisions to minimize potential liability
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
Understanding and Creating an Internal Control System 26-27
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Webinar
8.00 Credits
Member Price: $329
• Underlying concepts of internal control• Defining where and why controls, policies and procedures are needed• Legacy control measures that are still important for businesses today• Creating control measures that address the use and protection of technology
Divorce Concerns: Taxes, Valuation, Finances, Retirement, & Obligations 26-27
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Webinar
8.00 Credits
Member Price: $329
• Divorce and ongoing payment issues dealing with alimony and child support• Documents protecting a client going forward, including pre-nuptials, cohabitation agreements, post-nuptials and many others• Advanced income tax issues, including like-kind exchanges, filing status issues, credits and asset sales• Advanced retirement issues, including dissecting qualified, personal retirement, and nonqualified plans, QDROs, past and defunct plans, and using retirement assets to equalize assets• High-level valuation issues, including closely held business, stock redemptions, partnership redemptions and stock options
Financial Statement Disclosures 26-27
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Webinar
8.00 Credits
Member Price: $329
• General requirements• Balance Sheet, income statement and cash flow• Stockholders" equity• Business combination and consolidation
Pass-Thru Entity Owners Schedule K-1 Analysis 26-27
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Webinar
8.00 Credits
Member Price: $329
• Detailed coverage of any new legislation affecting basis computations and distributions and changes to the schedule K-1s (including the Form 7203—S Corporation Shareholder Stock and Debt Basis Limitations)• Line-by-line analysis of the Schedule K-1s to determine how the items affect an S shareholder's stock and debt basis and a partner/member's outside basis and where the items get reported on Federal individual income tax return• The three loss and deduction limitations on the owner's individual income tax return (i.e. basis, at-risk and other Form 1040 limitations)• How cash or non-cash distributions affect the basis calculations and whether or not they are taxable to the owners• Compare the tax treatment of the sale of a shareholder's stock in an S corporation and a partner's interest in a partnership• What constitutes debt basis for an S corporation shareholder under the final regulations• The tax ramifications of repaying loans to S corporation shareholders and on open account debt• How recourse and non-recourse debt affect a partner or member's basis calculations and amount at-risk
Divorce Concerns: Taxes, Valuation, Finances, Retirement, & Obligations 26-27
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Webinar
8.00 Credits
Member Price: $329
• Divorce and ongoing payment issues dealing with alimony and child support• Documents protecting a client going forward, including pre-nuptials, cohabitation agreements, post-nuptials and many others• Advanced income tax issues, including like-kind exchanges, filing status issues, credits and asset sales• Advanced retirement issues, including dissecting qualified, personal retirement, and nonqualified plans, QDROs, past and defunct plans, and using retirement assets to equalize assets• High-level valuation issues, including closely held business, stock redemptions, partnership redemptions and stock options
Financial Statement Disclosures 26-27
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Webinar
8.00 Credits
Member Price: $329
• General requirements• Balance Sheet, income statement and cash flow• Stockholders" equity• Business combination and consolidation
Pass-Thru Entity Owners Schedule K-1 Analysis 26-27
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Webinar
8.00 Credits
Member Price: $329
• Detailed coverage of any new legislation affecting basis computations and distributions and changes to the schedule K-1s (including the Form 7203—S Corporation Shareholder Stock and Debt Basis Limitations)• Line-by-line analysis of the Schedule K-1s to determine how the items affect an S shareholder's stock and debt basis and a partner/member's outside basis and where the items get reported on Federal individual income tax return• The three loss and deduction limitations on the owner's individual income tax return (i.e. basis, at-risk and other Form 1040 limitations)• How cash or non-cash distributions affect the basis calculations and whether or not they are taxable to the owners• Compare the tax treatment of the sale of a shareholder's stock in an S corporation and a partner's interest in a partnership• What constitutes debt basis for an S corporation shareholder under the final regulations• The tax ramifications of repaying loans to S corporation shareholders and on open account debt• How recourse and non-recourse debt affect a partner or member's basis calculations and amount at-risk
Advanced Personal Financial Planning Update 26-27
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Webinar
8.00 Credits
Member Price: $329
• Retirement: accumulation and decumulation techniques, Social Security, Medicare and long-term care• Debt management, including mortgages and education financing• Insurance and investments from a life-planning perspective• Income tax legislation, cases, and rulings• Estate and trust planning strategies
Basic Staff Tax Training: Individual 26-27
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Webinar
8.00 Credits
Member Price: $329
• Emphasize form 1040 and the accompanying reporting schedules for a basic individual income tax return• Identify and be able to implement basic individual income tax planning ideas for clients• Familiarity with several source documents utilized in the preparation of an individual income tax return• Identify common errors made in the preparation of an individual income tax return and understand how to avoid the errors in the future
Not-for-Profit Organizations: Treasury Utilizing QuickBooks 26-27
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Webinar
8.00 Credits
Member Price: $329
• Financial entity• IRS filing status• Recent ASC updates affecting nonprofits• Inflows and Outflows• QuickBooks Desktop• Setup• Data entry• Reporting• Governance policies and budgeting
Accounting and Auditing Update 26-27
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Webinar
4.00 Credits
Member Price: $175
• Review of new accounting standards issued in 2025 and 2026• Applicable changes to accounting for government grants and crypto currency• Compilation and review standards and interpretations (SSARS)• Auditing standards including a deep dive into the quality management standards