CPE Catalog & Member Events

Financial statement disclosures for small and medium-sized businesses Balance sheet, income statement, and statement of cash flows presentation and disclosure issues Disclosure examples from all-sized entities that you can use to base your disclosures on Developing disclosure issues, including disclosures related to the adoption of ASC 606 and ASC 842

Discussion of key individual provisions of the One Big Beautiful Bill Act, such as TCJA provisions made permanent, new tip income deduction, new overtime pay deduction, Trump accounts, and the expanded SALT cap Comprehensive coverage of business provisions of the One Big Beautiful Bill Act, including but not limited to: Bonus Depreciation made permanent Increased §179 deduction Changes to §174 R&E Expenditures Changes to §163(j) Form 1099/1099-K changes Qualified Small Business Stock Exclusion Excess Business Loss Limitation  Section 1244 Small Business Stock and Section 1202 Qualified Small Business Stock treatment and applicability Guidance on the impact of recent legislation on S corporations and partnership entities A review of the key cases, rulings, and tax law changes affecting S corporations, partnerships, limited liability companies, and limited liability partnerships

Criteria that the IRS uses to select returns for examination Substantiation requirements for travel, charitable contributions, vehicles, meals, virtual currency considerations, and tax-related identity theft Understanding worker classification determinations on who is an employee and who is an independent contractor Distinguishing S corporation officer's reasonable compensation issues How the IRS holds persons other than an employer liable for unpaid payroll taxes, a.k.a., the trust fund recovery penalty Tax-related identity theft procedures

Comprehensive coverage of the One Big Beautiful Bill Act Retirement benefits: What the amount of benefits is in various circumstances Spousal benefits: Should a spouse return to work? What benefits does a spouse have, and when and how do they relate to benefits decisions by the client? Claiming Social Security: Advantages and disadvantages at ages 62, full retirement age, and 70 Planning: What clients approaching retirement age should consider now with respect to benefits for them, their spouses, and their children Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later?

Private company standard-setting activities Recent FASB Accounting Standards Updates (ASUs), including those addressing financial instruments, credit losses under ASC 326, government grants, and business combinations Non-GAAP financial measures ASC 842, Leases ASC 842 final PIR report findings

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

Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs, and family needs to customize a retirement plan unique to the client Using the residence and other real estate as retirement assets through equity and rent Using the small business as a retirement resource through creative retirement plans, non-qualified deferred compensation, and converting the value of the business through sales within the family or to an outside party An overview of portfolio management for retirees, including sustainable portfolio withdrawal rates; balancing investments between income and equity, and taxable and nontaxable; and asset liquidation and distribution timing to minimize the tax impact of retirement distributions and maximize cash flow from retirement vehicles and Social Security The three-legged retirement stool: employer retirement, savings, and Social Security Updates introduced by the One Big Beautiful Bill Act Analysis of the most current/important research on retirement planning and sustaining retirement income levels Planning with the new retirement provisions of SECURE Act 2.0

Introduction to agentic AI concepts and terminology. Case studies for using AI agents in accounting, finance and tax services. Step by step demonstration of creating and deploying an AI agent Introduction to Microsoft Copilot Studio agent builder. Developing your AI agent deployment strategy.

The CPA's role in today's economy The similarities and differences between individual and business ethics The link between ethics, integrity and scruples The basic attributes of ethics and professional conduct The history of the CPA profession and the CPA's requirement to adhere to ethics policies and codes of conduct The AICPA's Code of Professional Conduct and a CPA's responsibility to the public, clients, and colleagues The common rules and statutes faced daily in the CPA profession. Case studies may also be utilized to present potential ethical dilemmas CPAs may face during their careers

Comprehensive coverage of individual provisions of the One Big Beautiful Bill Act, including but not limited to: TCJA provisions made permanent New tip income deduction New overtime pay deduction New car loan interest deduction New temporary senior deduction Expanded SALT cap Trump Accounts Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers 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

Employees working in multiple states: Withholding issues (when to start and where to withhold) special issues depending on type of tax assessed in the state or locality 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? Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues 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

More info coming soon!

Major provisions of security and privacy policies. Key risks associated with using commercial AI tools. Steps to take to mitigate AI security and privacy risks.

Satisfy Client and CPA Firm Needs Apply Analytical Procedures Conduct Small Audits Perform Review Service Engagements Draft Financial Statement and Footnotes Improve Corporate Tax Knowledge

Whether you are a seasoned executive or a young staff professional, you are involved with tasks that can make or break the organization. Raising financing is the single most important duty of leadership, especially for those in finance. Learn how to raise capital efficiently, detailing a proven process. Strategy is vital, but most organizations do a poor job of implementing their strategy. Are you getting the most out of our talent? Do you really understand which clients are valuable and which are not? Are you retaining your top talent and getting the most from their contributions? Module 1: Raising Capital: How to Execute the Leaders’ Most Crucial Responsibility The most essential challenge for any organization is to raise capital. Without financing – there are no employees and no bank accounts. What is the process to raise funds to finance an organization? What are the alternatives in addition to debt or equity? What are the pros and cons of each? To successfully raise financing, you must plan extensively, have multiple alternatives, and consider the transaction from the investor’s perspective. Raising financing is a tricky challenge, tailored to suit each individual organization. Whether you are the CEO, CFO, board member, accountant, consultant, or advisor – this discussion will help you understand what to consider when raising financing. Module 2: Accounting for People: Workforce Trends and Talent to Add Value Leaders are increasingly responsible for the human resources function, despite limited formal training in people management. Explore how to account for people as a valued asset rather than an expense. Managing the costs, trends, and risks associated with today’s ever-changing workforce has changed. From recruiting and retention to engagement and compensation alternatives. The modern leader must understand how employee-related decisions drive both performance and profitability. Examine the financial implications of HR trends, workforce planning, and the evolving role of talent strategy and how to influence investments in people through accounting and reporting tools. Successful organizations have moved employees to the left side of their balance sheet. Have you? Module 3: Rethinking Your Customers to Maximize Profitability: Identifying the Right Clients Some customers are unprofitable from an economic or time perspective – but many organizations do not differentiate or know the difference. When an organization has a unique, well-differentiated service or product, understanding value from the customer’s perspective becomes a crucial factor in profitable pricing. We must take the time to fully understand what our customers value - from the customer’s point of view. What is value? Why do brand, value, and customer focus matter? Developing a deep understanding of our customers is vital. Our most important customer might be someone we have not yet recognized. Understanding both external clients and internal stakeholders - including the evolving role of the finance department, is critical to long-term success. Module 4: Activate and Execute Your Strategy: Turn Planning into Results Organizations that execute a wise strategy succeed; others are executed in the market. Many organizations invest significant time in strategic planning but fall short when it comes to execution. According to McKinsey, most fail to properly execute their strategy. Explore the critical transition from strategy to performance while challenging outdated planning models and myths. We often do not think of strategy in the same context of longer-term organizational projects like ERP transitions or risk management. Why should you consider “killing” your current plan and building a new plan centered around financial performance? Dive into the reasons strategy fails, uncover the practical tools for bridging the planning-performance gap, and explore how strong financial integration enables strategy to succeed.

Important new tax cases. Legislative updates, including administrative guidance on the One Big Beautiful Bill Act (OBBBA).  Common circumstances that result in S Corporation terminations, including how to fix mistakes. Developments in the partnership and S Corporation areas. New administrative releases such as revenue rulings, revenue procedures and notices.  

We all want to make the organization more profitable, but do we do it the best way? Many simply hack away at costs and then repeat the same unwieldy process every eighteen months. Do your internal and external customers truly understand your numbers? There is a better way to communicate financial information, so they DO understand and take the proper actions. Building an effective team always results in improved performance, talent retention and reduces costs. Discuss the ethics of creativity – is creativity good or bad or a mixed bag? Explore how, and specifically what, you can do to rein in costs and get the most from what the organization already has and remains ethical. Learn to become better at controlling the right costs and becoming more successful. Module 1: Improving Profitability the Right Way: How to Cut the Right Costs Cost cutting is easy, cutting the right costs is not. Most cost-cutting exercises fail either; by cutting the wrong costs, cutting too much, ignoring interrelated impacts, taking shortcuts, cutting too little or waiting too late. The internal politics are problematic. One key solution is to take sufficient time to plan properly and assess the true goals and objectives. Planning is essential, explore how to cut the right costs correctly and avoid career-killing blunders. Module 2: Building High Performing Teams: Cohesive Teams Get Results Teamwork is the ultimate competitive advantage both because it is so powerful and so rare. Why do some teams produce and win, while others fail? What do great team leaders do that makes the team a success? Whether you run the executive staff of a multinational company, a small department within a large organization or even if you are in a small team that needs improvement, explore proven techniques to enhance teamwork. It is not complicated to build a team, but it takes effort. Module 3: Do Creative Accountants Belong in Prison? True or False? Creativity is one of the top ten most desirable traits, but should everyone, including accountants, be creative? Are there exceptions? What are the positives and the downsides of creativity? Creativity can be used for good, but creativity can also lead to serious, unethical behaviors. There is a strong relationship between creativity and dishonesty. Review the negative consequences of creativity and how to properly utilize resourcefulness and imagination. Creativity can easily be great or disreputable, learn how to make it work for you – and be ethical. Module 4: Storytelling Your Financials for Impact: Narrative Beats Numbers Data alone does not drive decisions- stories do. Financial professionals must go beyond spreadsheets and craft compelling financial narratives that engage boards, CEOs, and team members. Using real-world examples, demonstrate how to frame financial results within a broader business story, drawing insights and communicating tangible meaning - instead of just displaying boring numbers. Learn how to shift from “presenting financials” to telling a story that aligns with strategic goals, inspires confidence, and drives action. Explore the tools to turn financial statements into strategic storytelling assets. Clients do not recall numbers, but they do remember stories.

Join ISCPA CEO Carrie Steffen, for an interactive, town-hall style conversation that brings the latest insights, challenges and opportunities in the CPA profession directly to you. Carrie will explore key themes: the ongoing workforce development challenges, evolving client and business expectations, technology transformation, regulatory shifts, and the changing nature of what it means to be a CPA in today’s environment. Attendees are encouraged to share their perspectives and questions as we collectively explore the opportunities that lie ahead.

More info coming soon!

Save the date!