CPE Catalog & Events
Form 7203 - How to Calculate Shareholder Basis
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Online
2.00 Credits
Introduction to Form 7203 and its purposes Mechanics of completing Form 7203 accurately Strategies for reconstructing shareholder basis Loss limitations under I.R.C. §461 At-risk rules and limitations for S Corporation shareholders Documentation requirements for shareholder basis Common errors in calculating and reporting basis Best practices for maintaining and reporting shareholder basis
Responding To Retaliation Concerns and Capturing Key Retaliation Case Metrics
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Online
1.00 Credits
Speak up Culture Ethical Culture Internal complaint reporting and investigations
The Controller Function - Strategic and Annual Planning
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Online
1.20 Credits
Accounting Finance Auditing
How to Get a Better Return on Yellow Book and Single Audits - Avoiding the Most Misapplied Audit Concepts
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Online
8.00 Credits
Discover the fundamental differences in the auditor's responsibilities between financial statement audits performed in accordance with the SASs and Yellow Book Understand risk assessment factors above those associated with a financial statement audit only Learn what must be done beyond the financial statement audit in order to issue required Yellow Book and Single Audit reports on internal controls and compliance Master designing, performing and documenting effective and efficient tests of compliance requirements Practice identifying, documenting and communicating the impact of internal control deficiencies and compliance audit findings to the client Common peer review deficiencies
Partnership Preparation, Basis Calculations & Distributions - Form 1065 Schedule K & K-1 Analysis
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Online
8.00 Credits
Extensive review of the partnership tax laws with an emphasis on any new legislative changes Review the Form 1065 to learn how income statement items get reported on the partnership/LLC tax return (i.e., page 1 versus Schedule K) and flow-thru to the partner/members on Schedule K-1 Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual’s Federal income tax return and how the items affect the partner/member’s outside basis Look at detailed Schedule K-1 information reporting to partners/members needed for the qualified business income (QBI) deduction, 3.8% net investment income tax and business interest expense limitations Formation issues including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner/member Calculating the tax and §704(b) book capital accounts Reporting recourse and non-recourse debt on the Schedule K-1Tax ramifications and reporting of cash and non-cash distributions including disproportionate distributions of “hot assets” Overview of the §754 election for optional basis adjustments triggering §743 (transfer of interests) and §734 (distributions)
Estate and Financial Planning for the Older Client
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Online
8.00 Credits
Medicare and Health Insurance Options Life Insurance Strategies for Elders Social Security Planning Considerations Medicaid Planning and Trusts Retirement Account Optimization Techniques Tailored Estate Planning for Older Clients Long-Term Care and Housing Alternatives Gifting Strategies in Estate Planning Unique Financial Challenges of Aging Clients
ACPEN Signature 2026: S Corporations Update
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Online
8.00 Credits
Making the S election. Per share per day accounting rules. Revenue procedures for curing various errors that can adversely affect S status. Regulatory safe harbors for routine commercial agreements. Employment tax issues.
AI & You
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Online
1.00 Credits
Leadership Future of Work Workforce Planning Change Management Technology in HR Job Redesign
K2'S Privacy Issues And Solutions - What You Need to Know!
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Online
1.00 Credits
The most significant privacy threats today Your browser and search engine and why they matter Privacy policies – the fine print
The Controllership Series - The Controllers Role in Financial Forecasting
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Online
1.50 Credits
Accounting Finance
Tax Power Ethics for Tax Professionals
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Online
2.00 Credits
AICPA Code of Professional Conduct and interpretations Statements on Standards for Tax Services Tax preparer standards in the Internal Revenue Code Rules for practice with and before the IRS, including IRS Circular 230 New developments Best practices and case studies
The Head and Heart of Ethics - Featuring Bob Mims and Don Minges
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Online
1.00 Credits
The difficult trade-offs in making choices. Functioning in the ‘gray’ areas. The value of trust. How lack of accountability can lead to ethical issues.
Like-Kind Exchanges
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Online
2.20 Credits
Like-kind exchanges (LKE) Qualified third party intermediaries (QI)
Fraud Risk Management
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Online
2.00 Credits
Fraud risk management Fraud risk assessments Data analytics Fraud risk management tools
Business Consulting for CPAs
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Online
4.00 Credits
What is Business Consulting? Identify the types of Management services your firm could offer. How to become the trusted advisor – identification of client’s needs? Learn how client expectations may create different performance and understanding levels for CPAs in business consulting engagements. Know what it takes to create a valuable outcome for the client. Understand the competitive advantages/disadvantages that your firm has versus non-CPA business consultants. Learn techniques to become a more effective consultant. Professional standards application
LLC's & S Corps -- A Comparative Analysis
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Online
4.00 Credits
Comparative analysis of LLCs and S Corporations Entity formation, compliance, and operational structures Self-employment tax and its implications for LLCs and S Corporations Form 2553 preparation and relief for late filings Rev. Proc. 2022-19 and Rev. Proc. 2023-3: analysis and application S Corporation eligibility errors and corrective measures Corporate governance and formalities for both entity types Shareholder stock and debt basis for S Corporations Forms 1120S, 1065, and related schedules (K-1, K-2, K-3) Officer reasonable compensation and general partner guaranteed payments Audit strategies, estate planning, and business continuation planning
K2's The How's And Why's Of Data Analytics
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Online
2.00 Credits
Understanding the four types of data analytics Differentiating between correlation and causation How to generate data analytics in Excel and other applications already in use The role of Artificial Intelligence in data analytics
Preparing to be a Forensic Accountant - Focus on Computer Forensics - Part 2 (Cryptology)
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Online
1.00 Credits
Forensic Accounting Accounting Finance Auditing
IFRS vs. US GAAP - Major Accounting Differences
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Online
2.00 Credits
Explore major differences in the design and structure of IFRS vs. U.S. GAAP Discover significant differences in financial statement presentation and disclosure principles, including: Periods required to be reported Interim financial reporting Debt classification, and more Recognize significant differences in initial recognition and subsequent measurement standards, including: Consolidation Equity method investments
Cash Management: Strategies for Long-Term Success
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Online
2.00 Credits
Developing short-term cash flow projections How do we assure adequate cash availability without having idle cash? Take advantage of your bank’s cash management services Working capital loans Controlled disbursement accounts Sweep accounts and other short-term investments ACH transactions Direct transfers Lock boxes Credit and collections Reconciliation frequency Managing cash short-falls
