CPE Catalog & Member Events
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Nonprofit Accounting and Financial Reporting Explained
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Webinar
8.00 Credits
Member Price: $250
Discussion of financial reporting risks increased by the current economic environment, including increased uncertainty related to critical financial statement amounts and significant disclosures Executive summary of recent Accounting Standards Updates Overview of fair value disclosure requirements and implementation issues Discussion of issues related to donor-restricted endowment funds Classification of net assets and reclassifications Endowments, including accounting, disclosures and UPMIFA Noncascontributions Contributions received and receivable Expense recognition issues Reporting expenses by function and nature Other relevant matters unique to the nonprofit environment
Maximizing Fringe Benefits: Strategies for Business and Personal Needs for Today and Beyond
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Webinar
8.00 Credits
Member Price: $250
Legislative and regulatory updates affecting fringe benefit planning Employer-sponsored fringe benefits and tax compliance under evolving regulations IRC §132 fringe benefit options and applications Cafeteria plans: benefits, limitations, and tax considerations Tax treatment of dependent care and educational assistance programs Flexible spending accounts and health savings accounts Group term life insurance: design features and tax treatment Financing strategies for retiree medical benefits Comparing health care benefits: insured plans vs. HMOs ERISA reporting and disclosure requirements Common control rules and nondiscrimination regulations
A&A Update for Nonprofits and Single Audit - 2026
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Webinar
8.00 Credits
Member Price: $239
The major topics that will be covered in this course include:• Current impacts of accounting and financial reporting on nonprofit entities • Recently released FASB standards that impact nonprofit financial reporting the most• Current issues and challenges involving Yellow Book financial statement audits• Critical considerations when performing Single Audits under OMB Uniform Guidance for Federal Awards • Important AICPA professional standard developments related to providing audit and nonaudit services to nonprofits
Surgent’s Advanced Critical Tax Issues for Limited Liability Companies and Partnerships
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Webinar
8.00 Credits
Member Price: $279
Applicable provisions of the One Big Beautiful Bill Act (OBBBA) Single-member limited liability companies as an alternative to subsidiaries Cancellation of indebtedness rules and regulations How the IRS views members or partners for Social Security purposes Special problems when forming an LLC Debt issues and problems in structuring LLCs and LLPs, including loan guarantee issues, recourse and nonrecourse debt, the at-risk basis rules, and new regulations restricting bottom-dollar guarantees Distribution or a disguised sale? New regulations eliminate certain tax-deferred leveraged partnership transactions Death or retirement of a member or partner – understanding the alternatives Step-up in basis issues – how to make the computations and elections Property transactions between the LLC/LLP and its members or partners – what to do with built-in gain or loss property When are partnership losses deductible? Material participation rules for LLC members and limited partners and how they affect passive loss issues Continuation and termination of an LLC/partnership in the context of a merger or acquisition Sales of an LLC interest – holding period and hot asset issues Impact of the tax on investment income on the sale of an interest in a partnership or LLC Repeal of the technical termination of partnership provision Impact of Soroban Capital Partners LP, 161 TC No.12 NEW: The IRS removes recently finalized regulations identifying certain partnership basis shifting transactions as transactions of interest (see Chapter 2)
Public Procurement Basics: Protecting the People's Money
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Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Guidelines and requirements that will help lead you to public procurement success.Guidance on how governments can meet complicated procurement needs.Best practices to protect public and Federal funds.
K2’s Better Reporting With QuickBooks Online
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Webinar
1.00 Credits
Member Price: $39
The types of reports available in QuickBooks Online, by subscription level Customizing reports to meet your needs Spreadsheet Sync in QuickBooks Online Advanced
K2's Ten Questions To Ask Your IT Team
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Webinar
1.00 Credits
Member Price: $39
Ten Strategic Question Frameworks for Technology Assessment Cybersecurity and Infrastructure Oversight Through Targeted Dialogue Cloud Governance and Remote Work Technology Evaluation
A Guide to Sampling - Part 1
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Webinar
2.00 Credits
Member Price: $89
Auditing Yellowbook
Making Effective Decisions When You Can’t Get Everything You Want
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Webinar
2.00 Credits
Member Price: $89
Decision-making fundamentals Cost-volume-profit refresher Optimization analysis Constraint mitigation strategies Coping with incomplete information Solver and other Excel capabilities Qualitative considerations
Ethics, Spirituality, Love and Belonging in the Workplace
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Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this course include:Ethical FrameworksEthical Dilemmas and Decision MakingSpirituality, Love and Belonging in the Workplace and their influence on Workplace Conduct
Recognizing Lies: How to Detect and Prevent
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Webinar
2.00 Credits
Member Price: $89
Lies abound Why is it so difficult to call out a liar? How lies devastate Why do we despise lies? What sets liars apart? Deciphering the signals that indicate dishonesty How short-term thinking leads to lies and leads to uncovering lies Analyzing the cues Differentiating concerns and guilt The deception paradox What makes a great lie so great? Proven processes to uncover lies
Taxation of Business Entities
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Webinar
2.50 Credits
Member Price: $99
Types of business entities (Sole proprietorship, Partnership, Corporation, Limited Liability Company and Limited Liability Partnership) Considerations in choosing a business entity, including taxes, limited liability protection, management & control, funding options & opportunities, tax consequences for the owners and the business. Future tax considerations that will impact various business entities.
Ethical Intelligence: Global Case Studies & Standards 26-27
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Webinar
4.00 Credits
Member Price: $175
• Ethical Responsibilities for CPAs• AICPA Code of Professional Conduct• PCAOB Independence & Ethics• Sarbanes—Oxley Act• Circular 230• Foreign Corrupt Practices Act• Whistleblower & Reporting Duties (incl. Dodd-Frank)• California State Board Ethics & Enforcement• Data Privacy & Confidentiality (CCPA/CPRA)
Shorten Month-End - Closing Best Practices
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Webinar
4.00 Credits
Member Price: $149
Trends in financial statement closings including the Quick Close, Soft Close and Virtual Close Review and discuss information systems headaches that slow you down Work through examples of close cycle "time killers" and how to resolve them Get inventory and cost of sales under control Identify the improvement projects that will yield the biggest benefit
Comprehensive Update: FASB, AICPA (SAS, SQMS, SSARS & Ethics) 26-27
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Webinar
8.00 Credits
Member Price: $329
• ASU effective in 2024 and beyond • Recent SAS • Selected ethics interpretations
S Corporation (Form 1120S) — Formation to Liquidation 26-27
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Webinar
8.00 Credits
Member Price: $329
• Extensive review of the S corporation tax laws with an emphasis on any new legislative changes including any TCJA provisions expiring after 2025• Requirements to make an S election (i.e., types and numbers of shareholders and second class of stock issues)• Fixing late S corporation elections (i.e., Form 2553)• S corporation formation (§351) and liquidation issues• Revocation and termination of S corporations• 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• Compensation issues including the tax treatment of fringe benefits• Built in gains tax and other planning opportunities when converting a C to S corporation• Preparation of the Schedule M-2 and the ordering rules for distributions out of the AAA, PTI, E&P and OAA accounts• Tax treatment of stock redemptions (sale or distribution")
Entertainment, Meals & Travel Expenses: Review and Update
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Webinar
2.00 Credits
Member Price: $89
The major topics that will be covered in this class include:Definition of what qualifies as an entertainment expenseStrategies to deduct business entertainment expensesDeductibility of mealsSituations not subject to the 50% meals and entertainment reductionHow to handle automobile issues related to employer-provided parkingProper accounting for deductible vs. non-deductible expendituresThe four steps to analyze business expensesThe latest federal legislation, cases and rulings
The Best Federal Tax Update Course by Surgent
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Webinar
8.00 Credits
Member Price: $299
Comprehensive coverage of the One Big Beautiful Bill Act Review of key components of President Trump's tax bill, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions Tariff policy and implementation - analyze the use of tariffs as a fiscal and trade policy tool Digital assets and tax implications - understand the new Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies, NFTs, and broker responsibilities Artificial intelligence - discover how AI and generative tools are transforming tax practices, as well as how the IRS is leveraging AI to enhance audit selection Form 1099-K reporting requirements - understand the evolving IRS thresholds and rules for third-party payment platforms Sale of Passthrough Entity Interests and Net Investment Income Tax - analyze the tax implications of selling interests in passthrough entities, including relevant examples, and how the Net Investment Income Tax (NIIT) applies to these transactions The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges, reporting responsibilities, and the impact of the 2024 Department of Labor Final Rule on worker status Timely coverage of breaking tax legislation Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
The Future of Audit: Technology, Talent & Transformation
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Webinar
1.00 Credits
Member Price: $55
To purchase the report referenced in this presentation, or any of the research papers published by CPA Crossings, visit https://www.cpacrossings.com/research. The major topics that will be covered in this course include: Explore AI, blockchain, and data analytics impact on audits Address talent crisis through retention and upskilling strategies Navigate PCAOB standards and regulatory sandbox concepts Expand audits to include ESG and nonfinancial metrics Implement technology solutions for firms of all sizes
Maximizing the Tax Benefits of an Installment Sale
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Webinar
1.00 Credits
Member Price: $39
Installment sale treatment eligibility When to elect out of installment sale treatment Installment sales of business assets Installment sale default and the rules for personal property vs real property Depreciation recapture