CPE Catalog & Events

New professional standards issued by the FASB and AICPA Guidance on likely COVID-19-related accounting issues that you are likely to face Insights on best practices in managing new working environments Other topics of importance for all accounting practitioners

New professional standards issued by the FASB and AICPA Guidance on likely COVID-19-related accounting issues that you are likely to face Insights on best practices in managing new working environments Other topics of importance for all accounting practitioners

New professional standards issued by the FASB and AICPA Guidance on likely COVID-19-related accounting issues that you are likely to face Insights on best practices in managing new working environments Other topics of importance for all accounting practitioners

New professional standards issued by the FASB and AICPA Guidance on likely COVID-19-related accounting issues that you are likely to face Insights on best practices in managing new working environments Other topics of importance for all accounting practitioners

New professional standards issued by the FASB and AICPA Guidance on likely COVID-19-related accounting issues that you are likely to face Insights on best practices in managing new working environments Other topics of importance for all accounting practitioners

New professional standards issued by the FASB and AICPA Guidance on likely COVID-19-related accounting issues that you are likely to face Insights on best practices in managing new working environments Other topics of importance for all accounting practitioners

Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? When to consider voluntary compliance even though the laws do not dictate a sales tax responsibility

The domicile dilemma: Issues for individuals with homes in multiple states; traveling employees; where to withhold? Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: Attributional and agency nexus; presence of intangible property; is P.L. 86-272 still valid? Income-tax apportionment issues: Prevalence of the single sales factor; determining the type of property being sold; sourcing of income from intangible property and services; sourcing of service income; Market Based versus Cost of Performance Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues; sourcing of income; taxation at the entity level Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires When to consider voluntary compliance: Responsibility of officers, members, partners, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax

Preparing a valid Appeals Protest for small case requests when tax, penalties, and interest for each period are $25,000 or less Writing and filing a Formal Protest, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights

Preparing a valid Appeals Protest for small case requests when tax, penalties, and interest for each period are $25,000 or less Writing and filing a Formal Protest, including required information Alternative Dispute Resolution options available to clients Negotiation and time limitations Preparing and submitting a Tax Court petition to preserve a client’s rights

New format of the auditor’s opinion, including the inclusion of key audit matters Significant unusual transactions Determining materiality Conforming changes to other reports issued under the SAS

Principles and concepts which form the foundation of ethical behavior The core principles of professional conduct -- integrity, objectivity, and independence The AICPA Code of Professional Conduct New York professional standards and responsibilities for the practice of public accounting

An overview of workplace harassment and discrimination laws Clear definitions of unlawful harassment, hostile work environment, discrimination, and protected categories An overview of sexual harassment, workplace retaliation, and both internal and external complaint procedures Real-world examples to help employees understand the differences between unlawful harassment and lawful workplace interactions and assess whether they need to modify their workplace conduct

Comment letter analysis from several Big Four accounting firms Non-GAAP financial measures Comments from the SEC and FASB

An introduction to special purpose frameworks Authoritative and non-authoritative guidance used to prepare SPF financial statements Common issues in preparing SPF financial statements Cash basis and modified cash basis financial statements Income tax basis financial statements The AICPA’s special purpose framework – FRF for SMEsTM

What is blockchain technology? How do you buy crypto? How do you store crypto? Use cases of cryptocurrency Blockchain technology  Use cases of cryptocurrency Tax overview How taxes work for cryptocurrency investors How taxes work for cryptocurrency mining Taxation of other transactions Foreign reporting requirements and crypto How to use a tool like CoinTracker to calculate capital gains and losses New developments in the space Tax planning opportunities  Why do accountants need to care?

Principles and concepts that form the foundation of ethical behavior The core principles of professional conduct – integrity, objectivity, and independence The AICPA Code of Professional Conduct Ohio professional standards and responsibilities for the practice of public accounting Recent Board rule changes related to CPE and other topics

Understanding what the metaverse is and what it is not How to access the metaverse Why accounting and other professionals should use the metaverse Where accountants can find their space in the metaverse How the metaverse is changing the way we work Ownership opportunities in the metaverse Work and taxation in the metaverse

The three primary organizational cultures The best cultural fit for certain types of businesses How the finance professional affects culture How to choose the culture you want, and how to get it Greatest things that affect the culture of an organization

Reporting requirements for Schedules K-2 and K-3 Capital account reporting requirements Schedule K-1 reporting for §743 adjustments Schedule K-1 reporting for §704 gains and losses Comprehensive case on partnership/partner application of the business interest deduction When to use “704(b) basis” for capital accounts versus “tax basis” Detailed rules of §704 for preventing the shifting of tax consequences among partners or members Unreasonable uses of the traditional & curative allocation methods Multiple layers of §704(c) allocations Treatment of recourse versus nonrecourse debt basis How to calculate basis limitations and its implication on each partner’s own tax return How §179 limitations affect partnership/LLC basis Regulations for handling basis step-ups under §754 elections, and mandatory adjustments under §743 and §734 for partnerships who have NOT made the §754 election Subsequent contributions of property with §754 adjusted basis to another partnership or corporation Capital account adjustments in connection with admission of new member Special allocations require "substantial economic effect"; what are the requirements? LLCs and self-employment tax to the members Distributions -- current or liquidating, cash or property including the substituted basis rule Termination/liquidation of an LLC