CPE Catalog & Events
Avoiding Peer Review Deficiencies and Professional Liability in Public Accounting
-
Online
8.00 Credits
Differentiating risks faced when performing various levels of professional services, such as audits, reviews, compilations, preparing financial statements, bookkeeping, tax return preparation, and similar Best practices for preventing quality control concerns that could lead to peer review deficiencies or malpractice claims Establishing an understanding with the client to minimize misunderstandings as to the nature and scope of engagements Explain situations when independence should be appropriately safeguarded when performing nonattest services
Leases: Mastering the New FASB Requirements
-
Virtual
8.00 Credits
Lease classification Amortization of the lease asset Derecognition of the underlying asset Recognition of lease receivables Lease modifications Sale and leaseback transactions Presentation and disclosure requirements
The Yellow Book: From Beginning to End
-
Online
8.00 Credits
Introduction Foundation and principles General requirements for complying with Government Auditing Standards Ethics, independence and professional judgment Competence and continuing professional education Quality control and peer review Standards for financial audits Standards for attestation engagements and reviews of financial statements
Third Party Verification (Comfort) Requests- What Are Options for Responding and How to Determine Which Professional Standards to Apply?
-
Online
2.00 Credits
Common third party verification requests Differentiating the allowable options for responding to requests for comfort, including SSARS, SAS and SSAE engagements Critical elements of professional standards that may apply to nonattest and attest services performed Establishing an understanding with the client regarding the nature and scope of services
IRAs - Contributions & Distributions for Traditional, Roth, SEP & SIMPLE IRAs
-
Online
8.00 Credits
An emphasis on newly enacted tax legislation affecting IRAs including the NEW final required minimum distribution (RMD) regulations Contribution limits to and tax treatment of distributions from Traditional, Roth, SEP and SIMPLE IRAs Deductible phase-out limits for Traditional IRA contributions for taxpayers that are active participants in qualified retirement plans Roth IRA contribution phase-out limits as well as tax-free qualified distributions Planning opportunities for conversions to ROTH IRAs Rollover rules to/from different retirement accounts and the one-rollover-per-year limitation The different options of receiving IRA distributions before age 59 ½ and avoiding the 10% early distribution penalty (including substantially equal periodic payments) The required minimum distribution (RMD) rules from IRAs needed to avoid the 50% penalty after the account owner turns age 72 or dies The tax ramifications of spouse and non-spouse beneficiaries and how this affects the RMD calculation after the account owner’s death Overview of health savings account (HSA) eligibility rules, contribution limits and distribution rules
The Controllership Series - Addressing Budgeting Uncertainty
-
Online
1.00 Credits
Accounting Finance
Building Your Personal Net Worth: Invest in Your Future
-
Online
2.00 Credits
Why people who appear wealthy may be living paycheck to paycheck Why a millionaire may be living in the ordinary house next door Early and mid-career strategies for accumulating wealth Where and how to invest your money Why fees and commissions should concern you Strategies for buying stocks, mutual funds and ETFs
Devious Ethics: Avoiding Snakes in Suits
-
Online
2.00 Credits
Discuss psychopathy's symptoms Review accounting professional ethics standards for dealing with a boss, co-worker or client who is breaking the rules Look at precautions you should take when considering a new boss or employee Help identify someone who might con you or your company
K2's Business Intelligence, Featuring Microsoft's Power BI Tools
-
Online
8.00 Credits
The importance of Business Intelligence in today’s business climate Differentiating between Power BI licensing options A hands-on approach to creating effective Power BI reports and dashboards
Next Steps Series - Greatness: Building a Productive, Resilient Workforce
-
Virtual
1.00 Credits
Hiring the "best fit" for tough jobs at all levels Cloning your top performers Motivating and managing for the long term Feedback for all generations How to manage millennials High performers The employee/employer relationship Core values highly regarded by all generations
IFRS Update
-
Online
2.00 Credits
Explore where financial statement preparers should focus the most time and attention on now when preparing interim and annual financial statements, such as: o Costs charged to PP&E in the "testing&" phase o Calculating onerous contract costs o Calculating the 10 percent test for determining substantially different cash flows Discover highlights of recently-issued IFRS pronouncements, focusing on changes with upcoming effective dates, such as: o Classification of liabilities as current o Defining accounting estimates
IFRS SMES vs IFRS
-
Online
2.00 Credits
Overview of IFRS for SMEs General pervasive similar concepts Differences with financial instruments Differences with business combinations Differences in investments in other entities Differences in intangible assets Differences in income taxes Differences in employee benefits Differences in revenue and expenses
Employee Theft: Understanding the Why and Preventing the Loss with Terry Shulman
-
Online
2.00 Credits
Employee Theft Prevention
Qualified Business Income (QBI) Deduction (199A) - The Ins & Outs
-
Online
8.00 Credits
Detailed coverage of calculating the combined qualified business income amount (i.e., QBI component and REIT/PTP component) Determine what trade or businesses under §162 are eligible for the QBI deduction (i.e., rentals and specified service trades or businesses (SSTB)) Discuss how the 20% QBI deduction (i.e., QBI component) is subject to a wage/capital limitation and SSTB income is phased-out for taxpayers with taxable income above the inflation adjusted threshold amounts Walk through the simplified QBI Form 8995 (i.e., taxpayers below the TI threshold amounts) and detailed Form 8995-A and related schedules Determine what wages and unadjusted basis immediately after acquisition (UBIA) are for those subject to the wage and capital limitations Look at what the definition of QBI is and what items are effectively connected with that trade or business (i.e., self-employment tax, health insurance, retirement plans) Review the aggregation rules for the QBI computation and both the entity and individual level Walk through the reporting responsibilities of partnerships and S corporations to their owners on the Schedule K-1s Explain how the modifications to the net operating losses (NOLs) and §461(l) excess business loss limitations affect the QBI computation
Maximizing Fringe Benefits: Strategies for Business and Personal Needs for Today and Beyond
-
Online
8.00 Credits
Legislative and regulatory updates affecting fringe benefit planning Employer-sponsored fringe benefits and tax compliance under evolving regulations IRC §132 fringe benefit options and applications Cafeteria plans: benefits, limitations, and tax considerations Tax treatment of dependent care and educational assistance programs Flexible spending accounts and health savings accounts Group term life insurance: design features and tax treatment Financing strategies for retiree medical benefits Comparing health care benefits: insured plans vs. HMOs ERISA reporting and disclosure requirements Common control rules and nondiscrimination regulations
K2's Better Reporting With QuickBooks Online
-
Online
1.00 Credits
The types of reports available in QuickBooks Online, by subscription level Customizing reports to meet your needs Spreadsheet Sync in QuickBooks Online Advanced
Ethics Aren't for the Byrdes in Ozark
-
Online
1.00 Credits
Ethical business behavior Ethical business decisions Ethical management decisions Ethical decisions in human resource management
Was It Fraud or Just Poor Audit Quality?
-
Online
1.60 Credits
Financial statement manipulation Ethics enforcement process Auditor conflicts of interest
Current and Upcoming FASB Issues
-
Virtual
1.00 Credits
FASB recent accounting standards updates FASB conceptual framework projects FASB measurement projects FASB presentation and disclosure projects
Strategies for Guiding Clients Through Challenging Situations: Tax Insights
-
Online
8.00 Credits
Tax considerations in divorce, including support obligations and property division Bankruptcy, debt cancelation, and financial hardship tax implications Tax treatment of cohabitation, premarital agreements, and exemptions Child support, alimony, and dependency issues Business dissolution and tax consequences Filing status options and tax rate comparisons Head of household qualifications and tax advantages Impact of refunds, deficiencies, and marital property rules
