CPE Catalog & Events

Technology trends impacting the accounting profession Going concern accounting and reporting issues ASC Topic 842, Leases, implementation challenges, and ongoing accounting Engagement quality update

Accounting and operational impacts of adopting Topic 606 Accounting and operational impacts of adopting ASU No. 2016-02 Impairment of both financial and non-financial assets Accounting for debt restructurings

AICPA hot topics and standard setting initiatives Discussion of suite of nine integrated SASs effective for years ended December 31, 2021 Discussion of new standard on audit evidence effective for years ended December 31, 2022 Discussion of new standard on auditing accounting estimates and disclosures effective for years ended December 31, 2023 Discussion of two new standards on use of specialists and information from a pricing service, and the newly updated risk assessment standard effective for years ended December 31, 2023

Status of the AICPA’s Enhancing Engagement Quality initiative Recent Peer Review results Common peer review findings

Automatic enrollment requirements for 401(k) plans Change in the credit for small employer pension plan startup costs $2,000 saver’s match Changes in pooled employer plans Multiple employer 403(b) plans Increase in age for required beginning date for mandatory distributions Indexing IRA catch-up limit Higher catch-up limit to apply at age 60, 61, 62, and 63 Treatment of student loan payments as elective deferrals for purposes of matching contributions Application of credit for small employer pension startup costs to employers who join an existing plan Small immediate financial incentives for contributing to a plan Withdrawals for certain emergency expenses Starter 401(k) plans for employers with no retirement plans Improving coverage for part-time workers Recovery of retirement plan overpayments Tax treatment of IRAs involved in a prohibited transaction Clarification of substantially equal periodic payment rule

Coming soon!

The status of the Build Back Better Act as of 1/6/22 IRS Letters 6419 and 6475 Update on disaster relief as of 1/6/22 Individual health insurance in 2022

Highlights of new end-of-2020 tax legislation Donor-advised funds Key themes for the economy and markets in 2021 Retirement income planning

Child Tax Credit Form 7203, "S Corporation Shareholder Stock and Debt Basis Limitations" Carried interests IRS News Release 2021-217 – How to be prepared for filing 2021 returns in 2022 IRS Notice 2022-1 – IRS guidance regarding reporting of discharged student debt

The second Economic Impact Payment Brett John Ball v. Commissioner of Internal Revenue Section 965 transition tax Time collection options for employers

The Employee Retention Tax Credit overview and update (as of 1/20/22) What accountants want to know about the American economy looking forward to 2022 The No Surprises Act

ERC rules prior to the CAA changes Taxation of virtual currency (as of 1/21/21) Non-convertible in-game currencies SECURE Act as of 1/21/21

Letter 6419 Form 1099-K reporting by third party settlement organizations Preparing for filing season

FinCEN Notice 2020-2 (12/31/2020) Revenue Procedure 2020-54 IRS Notice 2021-13 Remote workforce issues Recent changes to federal energy incentive programs – 179D and 45L (as of 1/28/21)

Update on tax legislation (as of 10/7/21) Medicare reimbursements and balance billing When does it make economic sense to claim Social Security?

TIGTA Audit Report No. 2020-30-056 Regulations under Section 274  relating to deducting meal and entertainment expenses (October 2020) PPP loan forgiveness (as of 10/08/20)

Increase for Social Security recipients New 2021 draft tax forms (as of 10/14/21): Form 1040 - Schedule 1, Schedule 2, and Schedule 3 The 4% rule: is this the best approach to sustainable retirement spending Commercial real estate tax strategies: a refresher for tax year 2021

SBA Form 3508S Closing a sole proprietorship with one or more employees Applying for Social Security benefits: common "odd" cases Professional employer organizations (PEOs)

Legislative update (as of 10/21/21) TIGTA report #2021-30-042 Tax aspects of selling a home

Excepted benefit HRAs – Revenue Procedure 2020-43 T.D. 9923: final regulations concerning ABLE accounts New DOL proposed rule ( September 2020) on classifying workers as employees or independent contractors Like-kind exchange rules post TCJA