CPE Catalog & Events

Qualified deferred compensation Basic requirements of a qualified pension plan Basic types of corporate plans Types of defined contribution plans Self-employed plans - Keogh Distribution and settlement options of IRAs Tax-free rollovers for IRAs Roth IRAs Simplified employee pension plans (SEPs) SIMPLE plans

Review of applicable auditing standards for risk assessment Identification and discussion of high-risk audit areas Discussion and analysis of control risk vs. inherent risk Practical approach to auditing companies where controls are minimal or not adequately documented Detailed discussion and examples of risk assessment procedures and alternative approaches

Tax Issues: Technical vs. Practical Business Valuation for Family Law

Tax Issues: Technical vs. Practical Business Valuation for Family Law

Tax Issues: Technical vs. Practical Business Valuation for Family Law

Tax Issues: Technical vs. Practical Business Valuation for Family Law

Robotic Process Automation Accounting

Robotic Process Automation Risk Management

Advantages & disadvantages S corporation status Termination Income and expense Built-in gain Passive income Basis of stocks and debts Distributions Form 1120S Fringe benefits

Section 162 Expenses of not-for-profit activities Rent expenses Interest expense Deductible taxes Other selected deductible costs Amortization Depletion -613 Business bad debts Depreciation

Asset protection COBRA coverage Bankruptcy Divorce settlements and divisions Employment and Social Security Americans with Disabilities Act Entities and title Insurance & foreclosure Involuntary conversions Torts and personal injuries

Special purpose frameworks vs. GAAP AICPA's Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs) Cash and tax bases of accounting Other Comprehensive Basis Of Accounting (OCBOA) Revenue recognition Accounting methods Financial statements Disclosures

Tax Economics Installment Sales & Time Value of Money Mortgage Finance Home Sales & Like-Kind Exchanges Involuntary Conversions Passive Loss & At-Risk Rules Sales by Foreign Investors REITS

Fraudulent financial reporting Business issues and risks Going concern uncertainties Related party transactions Misstatements Noncompliance with laws Preparations, compilation and reviews Client acceptance and continuation

Preparing for the Next 3-5+ Years? Supply Chain Disruption? Refinancing? Insurance? M&A? Labor and H2A Programs? Great Resignation

Timely coverage of breaking tax legislation Residency and domicile Selling a principal residence, including tax planning strategies Real Estate professional requirements New Form 1099-K reporting requirements Virtual currency, including recent developments regarding NFTs Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas

Legislative history American Jobs Creation Act of 2004 and changes to IRC Section 6159 Comprehensive coverage of the three main types of OIC Doubts as to collectability (DATC) Doubts as to liability (DATL) Effective tax administration (ETA) Hybrid of DATC Detailed walk-through of the process and key terms Practical solutions and success rates Various scams

When is the auditor required to follow the Yellow Book (aka Government Auditing Standards or GAGAS)? How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) The Yellow Book requirements related to the performance of and reporting on a financial audit The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits

When is the auditor required to follow the Yellow Book (aka Government Auditing Standards or GAGAS)? How the Yellow Book requirements relate to generally accepted auditing standards and the single audit requirements The different types of Yellow Book audit and attestation engagements that auditors may be called upon to perform The Yellow Book standards related to the qualifications of the auditor (i.e., requirements related to independence, CPE, peer review, and more) The Yellow Book requirements related to the performance of and reporting on a financial audit The Yellow Book requirements related to attestation engagements (i.e., examinations, reviews, and agreed-upon procedures engagements) and performance audits

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