CPE Catalog & Events
Auditing Financial Statements of ERISA Plans
-
Virtual
4.00 Credits
Auditing the statement of net assets available for benefits Types and classification of common plan investments Plan investment audit procedures based on type of audit and risk assessment Auditing the statement of changes in net assets available for benefits Audit procedures at the participant level required for investment gains (losses), contributions and benefit payments or withdrawals Presentation and disclosure requirements in accordance with GAAP Audit considerations related to related parties, parties in interest, prohibited transactions, a plan's tax status, and Form 5500 and Form 11-K filers
Inventory Accounting GAAP, Software and Recognizing Variances
-
Online
2.00 Credits
Inventory accounting GAAP Methods for dealing with variances
The Controllership Series - The Future Role of the Controller Part 2
-
Online
1.50 Credits
Accounting and Finance
Navigating IRS Collections: Understanding Form 433 & Offer in Compromise
-
Online
2.00 Credits
Overview of the IRS collection process and enforcement actions Initial notices, taxpayer rights, and IRS timelines When to use Forms 433-A or 433-B and required documentation Offer in Compromise (OIC): criteria, process, and practical considerations Payment options: installment agreements, partial payment plans, and OIC Advising clients on IRS collections and avoiding penalties Compliance strategies for minimizing tax liabilities Real-world scenarios and examples for tax debt resolution
Common Yellow Book & Single Audit Deficiencies
-
Online
4.00 Credits
Auditing Yellowbook COVID-related funds
The Preparation of Forms 706 and 709 - Understanding the Law
-
Online
3.00 Credits
Legal framework of estate and gift taxation IRS regulations and compliance requirements Portability, lifetime exemption, and tax minimization strategies Case law and IRS rulings affecting estate and gift tax planning Postmortem estate planning considerations Common legal pitfalls and how to avoid them Legislative updates and policy changes from the new administration
K2's Paperless Office
-
Online
8.00 Credits
The importance of “going paperless” Key technologies that facilitate a paperless office Advantages of going paperless Examples of leading document management systems and processes
The Psychology of Fraud
-
Online
1.50 Credits
Fraud Fraud Triangle
Allison McLeod's Federal Tax Updates for Individuals - 8 Hour
-
Online
8.00 Credits
Current tax issues affecting individual taxpayers Review of recent tax legislation Other issues affecting the profession, including IRS procedure, current cases, and other federal tax issues
K2's Small Business Internal Controls, Security, and Fraud Prevention and Detection
-
Online
8.00 Credits
Common challenges associated with implementing appropriate internal controls in small business environments Fraud in small business environments Internal control options in small business accounting software Understanding the need for application controls and general controls
Mergers and Acquisitions: Complete Guide to Relevant Issues
-
Online
2.00 Credits
Taxable asset acquisitions vs. non-taxable stock/equity acquisitions What happens in an asset acquisition What happens in a stock or equity acquisition 338 and 336 elections Basics of 382 Basics of 280G Earnouts and contingent payments Assumed liabilities Acquired reserves Acquired deferred revenue Treatment of transaction costs Basics of mixed entity transactions, examples such as: C-Corp buys an interest in a partnership C-Corp buys an S-Corp C-Corp buys an interest in an LLC (lots of possibilities here) S-Corp buys a partnership S-Corp buys a C-Corp S-Corp buys an interest in an LLC Partnership acquisitions of various entity types Very basic overview of tax-free re-organizations High level overview of entity formations High level overview of entity liquidations or termination
Taxation of the Cannabis Industry
-
Online
2.00 Credits
Historical context of U.S. taxation Industrial hemp vs. marijuana Income definitions under I.R.C. §61 Tax code restrictions: §280E and §471 State-specific marijuana laws Cash management in cannabis businesses Federal court case analysis
Navigating IRS Authorizations: Understanding Power of Attorney, Form 2848, and Form 8821 - 2 hrs
-
Online
2.00 Credits
Overview of the IRS collection process and enforcement actions Initial notices, taxpayer rights, and IRS timelines When to use Forms 433-A or 433-B and required documentation Offer in Compromise (OIC): criteria, process, and practical considerations Payment options: installment agreements, partial payment plans, and OIC Advising clients on IRS collections and avoiding penalties Compliance strategies for minimizing tax liabilities Real-world scenarios and examples for tax debt resolution
The Controllership Series - Sales, Collections and Customer Credit
-
Online
1.50 Credits
Accounting Sales Collections
Allison McLeod's Federal Tax Updates for Business Entities - 8 Hour
-
Online
8.00 Credits
Current business entity tax issues Any current tax legislation occurring during the period Other issues affecting the profession, including IRS procedure, current cases, payroll, and other federal tax issues
Passive Activities & Rental Real Estate Income Tax Issues
-
Online
8.00 Credits
Detailed coverage of the passive activity rules under IRC §469 (and related regulations), how the 3.8% net investment income tax under §1411 and qualified business income (QBI) deduction under §199A applies to rentals and passive activities, and what is a trade or business rental is under §162 How the PAL rules apply to rental real estate activities and investments in S corporations and partnerships Definition of an activity and the activity grouping and disclosure rules Real estate professional exception to the PAL rules for investments in non-passive rentals Special $25,000 loss allowance for rental real estate with active participation Material participation safe harbor rules Events that trigger suspended PALs Limitations on tax credits generated by passive activities Special rules that re-characterize passive income to non-passive income What rentals are subject to self-employment tax under §1402
Mastering The Three Pillars of Cybersecurity: Team & Compliance
-
Online
1.00 Credits
Technology Cybersecurity
The SECURE Act 2.0 - Planning Opportunities for Individuals
-
Online
1.20 Credits
Implications for individuals: Changes to the Saver’s Credit Changing the required minimum distribution rules for Roth 401(k)s Changes to required beginning dates for required minimum distributions of retirement plans. Penalty-Free Withdrawals for Certain Emergency Expenses Special provisions for firefighters and military personnel spouses Increases in catch-up contributions Impact on 529 plans Opportunities for student loan payment matching
Allison McLeod's Federal Tax Updates for Individuals - 8 Hour
-
Online
8.00 Credits
Current tax issues affecting individual taxpayers Review of recent tax legislation Other issues affecting the profession, including IRS procedure, current cases, and other federal tax issues
Creative Strategies for Buying, Selling, or Gifting a Business
-
Online
8.00 Credits
Valuation methods for business interests Stock purchase versus asset purchase Estate transfer and tax considerations Gifting strategies for business interests Trusts and partnerships in business transfers Self-canceling installment notes in transactions Transferring S corporation stock to trusts Business interest transfer with Employee Stock Ownership Plan (ESOP)
