CPE Catalog & Member Events
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Introduction to Governmental Accounting 101
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Webinar
2.00 Credits
Member Price: $89
Fund Types Budgetary Accounting Financial Reporting Requirements Single Audit Act Audit Standards and Procedures Best Practices in Governmental Accounting
Big Picture Mega-Trends, Big Data, and World We Now Face
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Webinar
2.00 Credits
Member Price: $89
On-going world economic trends Demographic changes and their impact on the economy Global technology influences Post Covid workplace Big data understanding and where is it going Learn to adapt to changing situations
Partnership Essentials: Tax Basis Capital Accounts
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Webinar
2.00 Credits
Member Price: $89
Importance of tax basis capital accounts Reporting negative tax basis Tax accounting for property contributed to a partnership Effect of the Ceiling Rule Allocation of depreciation to partners Alternative and Remedial Methods Effect on financial capital accounts Form 1065, Schedule K-1
Basic Individual Taxation Course
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Webinar
2.00 Credits
Member Price: $89
The major topics covered in this class include:Defining Federal Income TaxesComputing federal income tax liabilityCalculating adjusted gross incomeDefining Qualifying ChildDetermining filing statusCalculating the Kiddie TaxStandard deductionTax Rates for ordinary income, capital gains, and qualified dividend incomeCash v. Accrual MethodFiling deadlines and obtaining extensions
Execute Your Strategy: Turn Planning into Results or Destroy it and Start Over…Again
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Webinar
2.00 Credits
Member Price: $89
The strategy-execution gap: common reasons why most strategic plans fail Why should financial planning lead strategy? Evaluating the lifespan and relevance of your strategic plan Building your strategy to include risk management Building an adaptive, finance-focused strategic approach What we should learn from the rise and fall of major companies How to align financial metrics with strategy
Independence Requirements for Auditors
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Webinar
2.00 Credits
Member Price: $89
AICPA Code of Professional Conduct independence requirements Core independence principles for CPAs in public practice Common independence risk areas PEEC ethics interpretations affecting independence Real-world application of independence guidance Practical compliance and implementation strategies Independence considerations in attest engagements
Surgent's Communicating Financial Results to Stakeholders: A Guide for Client Advisory Services
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Webinar
2.00 Credits
Member Price: $99
Communicating financial results The role of the accountant in communication The challenges accountants face in communication Creating better awareness of a company’s financials Behavioral biases of stakeholders Tips for staying on-point in communication Case study
Surgent's Guide to Partner Capital Account Reporting
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Webinar
2.00 Credits
Member Price: $99
How a partner’s outside basis and capital account differ Reconciling Schedule M-2 Form 1065 with Partnership K-1 Schedule L IRS requirement to report partner tax basis on the transactional approach Implications if a capital account is negative Deficit restoration accounts and qualified income offsets Modified outside basis method and modified previously taxed capital method Determining a partner’s beginning capital account Beginning capital account for partnerships and partners consistently reporting on the tax basis The two types of adjustments under 754 and how 743 and 734 require different capital account presentations
Unlocking the Value: IRS Tax Credits for Businesses & Individuals
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Webinar
2.00 Credits
Member Price: $89
Overview of federal tax credits Refundable vs. nonrefundable credits Individual tax credits Business tax credits Eligibility requirements for tax credits Documentation and substantiation standards Recent legislation and IRS guidance affecting credits Planning considerations when evaluating tax credits Audit risks and compliance issues
Contract and Procurement Fraud
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Webinar
2.00 Credits
Member Price: $89
Procurement phases Fraud schemes Fraud red flags Fraud control activities and safeguards
Fraud’s Greatest Hits!
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Webinar
3.00 Credits
Member Price: $109
Types of Fraud COSO Fraud Risk Management Guide Techniques for Detecting Fraud Discussion of Accounting Fraud Cases
The Essential Guide to Understanding Non-GAAP Financial Statements with Renee Rampulla
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Webinar
4.00 Credits
Member Price: $149
OCBOA financial statements Cash and Modified Cash Basis Tax Basis Unique Reporting and Disclosure Requirements Frequent Peer Review Matters
Year-End Tax Planning: Thinking Outside the Box
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Webinar
4.00 Credits
Member Price: $149
Discuss the most recent tax legislation, rulings and developments Section 163(j) interest expense deduction New 21% corporate tax rate Medicare tax on high income wages and SE income Tax provision and extensions Timing income and deductions Alternative minimum tax (AMT) issues
Proper Financial Accounting for Partnerships and LLCs
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Webinar
4.00 Credits
Member Price: $149
Importance of Partnership capital accounts Book vs tax capital accounts Partnership capital contributions Section 704(b) capital rules and OCBOA GAAP balance sheet impact of capital contributions Bonus and Goodwill methods Ceiling Rule and Remedial allocations GAAP partner capital accounts
Business Longevity: Stabilize, Strengthen, and Succeed
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Webinar
4.00 Credits
Member Price: $149
Business Management Strategic Planning The role of AI in Business
2024 Revision to Government Auditing Standards Impact
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Webinar
4.00 Credits
Member Price: $149
The major topics that will be covered in this course include:Key changes made by the 2024 Revision to Government Auditing StandardsReview when the GAGAS requirements are applicable to a financial statement auditWhen reporting on key audit matters may apply in a GAGAS auditClarifications related to the independence requirements in a financial statement audit imposed by the 2024 Yellow BookReview the impact of the Quality Management Standards to a financial statement audit conducted under the 2024 Revision to Government Auditing StandardsOther important matters contained in the 2024 Government Auditing Standards related to financial statement audits
K2’s Excel Charting And Visualizations
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Webinar
4.00 Credits
Member Price: $149
Understanding the best types of visualizations to use in specific situations Creating compelling visualizations using Excel Adding interactivity to your Excel-based visualizations
K2’s Top PDF Features You Should Know
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Webinar
4.00 Credits
Member Price: $149
Best practices for creating, editing, and managing PDFs The process for creating and distributing PDF forms Integrating PDFs with other applications Securing your PDFs
Federal Tax Update – Individuals (Form 1040)
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Webinar
8.00 Credits
Member Price: $300
Discuss the most recent individual income tax legislation passed to date Review numerous individual income tax provisions related to business (i.e., sole proprietors and owners in pass through entities) including but not limited to the 20% qualified business income (QBI) deduction, §461(l) business loss limitations, §163(j) interest deduction limitations and depreciation. Cover issues related and any changes to the various taxes (i.e., income tax rates, capital gain tax rates, self-employment tax and alternative minimum tax (AMT), 3.8% net investment income tax) Brush up on other topics such as income filing status, personal exemptions, itemized deductions, exclusions from income, adjustments to income, rentals, passive activity rules and individual income tax credits (e.g., child tax credit and dependent care credit) Walk through the NEW final required minimum distribution (RMD) regulations Look at any changes to the Form 1040 and other related schedules and forms
S Corporation Preparation, Basis Calculations & Distributions – Form 1120S Schedule K & K-1 Analysis
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Webinar
8.00 Credits
Member Price: $300
Extensive review of the S corporation tax laws with an emphasis on any new legislation Review the Form 1120S and discuss how items get reported on the S corporation tax return (i.e. page 1 versus Schedule K) and flow-thru to the shareholders on their schedule K-1 Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual’s Federal income tax return and how the items affect the shareholder’s stock and debt basis Look at detailed Schedule K-1 information reporting to shareholders needed for the qualified business income (QBI) deduction, 3.8% net investment income tax and business interest expense limitations S corporation formation issues under IRC §351 Tax ramifications and reporting of distributions at the S corporation level including when the S corporation has prior C corporation earnings and profits (E&P) Preparation of the Schedule M-2 and the ordering rules for distributions out of the AAA, PTI, E&P and OAA accounts