CPE Catalog & Events
Construction Contractors: Non-Revenue and Non-Lease Accounting Considerati ons
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Live Virtual Seminar
4.00 Credits
Member Price: $200
Types of contractors Non-revenue GAAP accounting for contractors Contractor financial statements Sureties and their place in the construction relationship
K2’s Advanced QuickBooks Tips And Techniques
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Live Virtual Seminar
4.00 Credits
Member Price: $155
Tips for improving efficiency with QuickBooks and QuickBooks Online Better reporting when working in QuickBooks environments Tips for cleaning up QuickBooks and QuickBooks Online instances Managing inventory more effectively when working with QuickBooks and QuickBooks Online
Women's Leadership Series: Women’s Entrepreneurship Day
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Live Virtual Seminar
1.00 Credits
Member Price: $49
Construction Contractors: Accounting and Financial Reporting Issues
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Live Virtual Seminar
4.00 Credits
Member Price: $200
Overall landscape of the construction industry GAAP and recent changes affecting the construction industry The new Revenue Recognition Standard and its impact on the construction industry The unique relationship between the contractor and the surety The new lease FASB ASC and its impact on the construction industry
Accounting Data Analytics
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Live Virtual Seminar
2.00 Credits
Member Price: $99
Accounting Data Analytics
Buying and Selling a Business: Tax and Structuring Overview
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Live Virtual Seminar
4.00 Credits
Member Price: $200
An overview of the beginning of the process and documents for preliminary tax planning Recognizing the need for due diligence in acquisitions, including checklists of important points Deemed asset sales – §338 and §338(h)(10) The impact of the §197 amortizable intangibles regulations on the acquisition and disposition of a business Allocating purchase price for tax advantage Planning to avoid double taxation under the repeal of the General Utilities doctrine Special problems and opportunities when an S corporation is the buyer or seller Installment sale and interest issues Avoiding tax pitfalls and recognizing tax planning opportunities Unique issues in buying and selling LLC/partnership interests Impact of the net investment income tax (NIIT) and the §199A pass-through deduction on the tax due on the sale of a pass-through entity Individually owned goodwill
K2’s Advanced Excel
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Live Virtual Seminar
8.00 Credits
Member Price: $255
Collaboration and security techniques Tables, data models, and PivotTables Advanced formulas Data queries Creating effective visualizations
A Complete Tax Guide to Exit Planning
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Live Virtual Seminar
2.00 Credits
Member Price: $110
Gain exclusion and tax-free reorganization planning Gain exclusion with sales of C corporation stock – Section 1202 Deferral of gain with installment reporting Gain planning with partnerships Basis planning – basis step-up at death, gifts of interests to family Restructuring the business entity – C vs. S corporation, partnerships, LLCs Real estate planning – retention vs sales, like-kind exchanges Employee stock ownership plans – special tax incentives Employee benefit planning with ownership change Taxes other than the federal income tax – state tax, estate, gift and generation-skipping taxes, and property taxes Prospects for tax law change
Annual Update for Accountants and Auditors
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Live Virtual Seminar
8.00 Credits
Member Price: $310
Recently issued ASUs Current FASB exposure draft and projects Audit and attest engagements update Recent PCAOB guidance Latest activity from ARSC
Iowa Tax Update (IN-PERSON ATTENDANCE)
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West Des Moines
4.00 Credits
Member Price: $205
Iowa Tax Update (WEBCAST ATTENDANCE)
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Live Virtual Seminar
4.00 Credits
Member Price: $205
Non-GAAP Financial Statement Options: Cash, Modified Cash, and Tax Basis
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Live Virtual Seminar
4.00 Credits
Member Price: $200
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
Surgent's Individual Tax Planning Ideas
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Live Virtual Seminar
4.00 Credits
Member Price: $200
Comprehensive coverage of the Inflation Reduction Act of 2022 and SECURE Act 2.0 Timely coverage of breaking tax legislation Retirement planning in light of IRA and RMD changes Review of pertinent changes from recent legislation Reading a tax return for developing client-specific tax strategies Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future Compensation and fringe benefit issues Identify clients with net investment income tax problems and the potential ways to reduce or eliminate them All in the family: Tax tactics for spouses, children, and parents Understanding the environment: what’s new, what’s expired or expiring, and what’s likely to change
This Year's Best Income Tax, Estate Tax and Financial Planning Ideas
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Live Virtual Seminar
8.00 Credits
Member Price: $315
Timely coverage of breaking tax legislation, including the SECURE 2.0 Act and Inflation Reduction Act provisions applicable to individuals Changes to the lifetime estate tax exemption in light of proposed regulations Considerations when selling a principal residence Tax benefits of HSAs An overview of the mechanics and practical considerations of Donor Advised Funds Virtual currency The best new income tax and estate-planning ideas The changing Social Security landscape: long-term solvency issues and what it means for retirement planning Creative charitable giving strategies Financial planning strategies Maximizing retirement plan benefits Using intentionally defective grantor trusts Miscellaneous tax-planning techniques that can add up to significant tax savings How to use the whole family for tax savings Life insurance Up-to-the-minute ideas reflecting new tax law changes in cases, regulations, and rulings
2024 Governmental and Not-for-Profit Annual Update
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Live Virtual Seminar
8.00 Credits
Member Price: $310
GASB updates Updated Statements on Auditing Standards (SASs) Yellow Book & OMB updates affecting single audits Ethics updates for governments and not-for-profit entities
Iowa Department of Revenue Update
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Live Virtual Seminar
3.00 Credits
Member Price: $49
AHI Staff Training: Beginning In-Charge
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Live Virtual Seminar
16.00 Credits
Member Price: $675
What is Expected of the In-Charge Plan Engagement Assess Risk and Materiality Nonstatistical Audit Sampling Meet Client Needs Complete Engagements Review Assistants' Work Supervision
Preparing Individual Tax Returns for New Staff and Paraprofessionals
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Live Virtual Seminar
8.00 Credits
Member Price: $315
Comprehensive coverage of the Inflation Reduction Act of 2022 and The SECURE Act 2.0 Preparation of various Form 1040 individual tax returns and schedules; provided answers include “filled-in” forms Coverage of Form 7203 Coverage of §199A qualified business income, its calculation, limitations, and examples Dividends and interest – Ordinary, return of capital, and capital gain distribution dividends; tax-exempt interest, original issue discount, etc. Security transactions – From Form 1099-B to Form 8949 to Schedule D, plus mutual fund sales and related basis issues Self-employed person issues Schedule C deductions including depreciation Sale and exchange of property – Understanding Form 4797 and depreciation recapture; capital gains A working understanding of passive losses – How to handle rental property and how the passive loss rules flow to the tax forms Itemized deductions – A thorough understanding of what’s deductible and what’s not Interest deductions – Limitations and timing problems Charitable contributions substituting for taxes, IRS says – No! Retirement contributions and education credits and deductions Tax computations – The Kiddie Tax, AMT, regular tax, tax credits Individual problems illustrated by form preparation for various items, with numerous “practice tips” Impact of recent legislation and forms changes on the 1040
Key Partnership and S Corporation Tax Planning Strategies
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Live Virtual Seminar
4.00 Credits
Member Price: $200
Timely coverage of breaking tax legislation Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares At-risk and passive activity loss considerations Basis planning Related party transactions: making them work Income splitting and shifting with family can create considerable benefits Sale of ownership interest and NIIT considerations
Tax Loss Limitations Imposed on Individuals and Pass-through Entities
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Live Virtual Seminar
3.00 Credits
Member Price: $130
How to calculate a partner or S corporation shareholder’s basis Form 7203 and an S corporation shareholder’s basis The at risk basis rules and Form 6198 The passive activity loss limits The Section 461(l) loss rule The net operating loss limitation rules The Section 163(j) business interest limitation