CPE & Event Calendar
For details about the CPE and event categories below, please click here.
Retirement Distributions: Planning Options 2022
Available Until Tuesday, April 30
TBD
8.00 Credits
Member Price: $199
Retirement accounts are a critical asset. Go beyond calculations. Learn to provide retirement planning input. Beneficiary rules have changed. Improper choices and faulty distribution calculations can result in penalties or unnecessary taxes. Retirement benefits will be paid out much earlier than was required for pre-2020 deaths. Recent relief for those in disaster areas or affected by the pandemic shows that the law is dynamic and plans may require an update. Course materials contain regulations governing plan distributions and copies of all appropriate IRS forms and rulings, updated with the latest cases, rulings, regulations and legislation.
Retirement Penalties and Rollover Issues 2022
Available Until Tuesday, April 30
TBD
2.00 Credits
Member Price: $69
Early distribution penalties and 60-day rollover failures are prevalent issues that tax preparers must handle despite the size of the firm or the wealth of your clients. There are penalty exceptions and waivers, but some issues have no possible resolution. Note: This class presents an in-depth discussion of issues presented in the instructor's class Retirement Distributions: Planning Options.
Retirement Plans 2022
Available Until Tuesday, April 30
TBD
3.50 Credits
Member Price: $89
We are all (including tax practitioners) getting older, and the need for effective retirement planning has never been greater. This course is essential for participants who wish to attain a comfortable retirement for themselves and their clients by maximizing tax-saving strategies. Designed to improve the quality of services to clients and the profitability of engagements, this presentation integrates federal taxation with retirement planning. The emphasis is on practical simplicity in dealing with the self-employed and highly compensated individual. Distribution options from IRAs and other retirement plans are explored.
Risk Assessment Standards When Auditing Privately-Owned Companies
Available Until Tuesday, April 30
TBD
4.00 Credits
Member Price: $99
Auditors identify and assess the risks of a material misstatement by understanding the entity and its environment. Privately-owned companies present unique challenges. We'll examine issues such as: Do identifiable controls exist? Do owners/managers promote compliance with company policies? Do owners/managers document controls and communicate them to staff? Are these controls observable? Can they be tested for operating effectiveness? Do owners/managers monitor employee performance and evaluate the controls in place?
Road to Post-Separation Accounting and Reimbursements
Available Until Tuesday, April 30
TBD
1.00 Credits
Member Price: $49
This course will provide information on Post-Separation Accounting and Reimbursements.
Road to Profitability: Separate Property Subject to Community Claims
Available Until Tuesday, April 30
TBD
1.00 Credits
Member Price: $49
This course will discuss the Separate Property Subject to Community Claims and what to do with Passive Income.
Road to Success: Burden of Proof Refresher
Available Until Tuesday, April 30
TBD
1.00 Credits
Member Price: $49
In this course, you will g ain insight from CPAs, attorneys and judges as they share critical information impacting your family law practice. You'll hear about the latest developments, legislation, and trends in family law disputes and dissolutions.
Roadmap to Investment Characterization
Available Until Tuesday, April 30
TBD
1.00 Credits
Member Price: $49
This course explains the k ey principles of Tracing, Characterization and Apportionment of Investment Accounts.
S Corporations 2022
Available Until Tuesday, April 30
TBD
3.00 Credits
Member Price: $89
The intricacies of setting up and terminating an S corporation in this course are detailed and taxation is discussed. This entity's numerous advantages and disadvantages are identified to help practitioners determine whether the S corporation is most suitable for their clients. Eligible domestic corporations can avoid double taxation by electing to be treated as an S corporation under the rules of Subchapter S. Subchapter S provides an optional method of corporate taxation and allows small business corporations to elect unusual tax treatment. The S corporation is taxed like a partnership, but in other respects, S corporations are taxed like C corporations.
SSARS Codification: Preparation, Compilation and Review of Financial Information
Available Until Tuesday, April 30
TBD
8.00 Credits
Member Price: $199
?With SSARS 21, the AICPA Accounting and Review Services Committee (ARSC) introduced the Preparation service to SSARS and rewrote the Compilation and Review Standards in clarity format. SSARS 22 and 23 made minor modifications to SSARS 21. SSARS 24 and 25 made substantive modifications to the SSARS, particularly when performing review engagements. The AICPA produces a Codification that integrates all of the SSARS as they are issued. This program covers SSARS requirements for the preparation, compilation and review of financial statements through SSARS 25.
Selected Business Expenses 2022
Available Until Tuesday, April 30
TBD
2.00 Credits
Member Price: $69
Business expenses are the costs of carrying on a trade or business, and they are usually deductible if the business is operated to make a profit. This mini-course reviews various expenses that businesses may deduct and the requirements that must be met for those expenses to qualify for deduction. Furthermore, practitioners can use this as a guide to determine which of their clients' taxes are deductible as business expenses.
Selected Legal Issues With Tax Analysis 2022
Available Until Tuesday, April 30
TBD
2.00 Credits
Member Price: $69
How can you help your clients protect their assets? What is the best way for your client to "go bankrupt"? How can you help your client avoid the tax trap when going through a divorce? This course addresses all of these and many other critical legal issues for the tax practitioner in a quick and effective potpourri of legal topics and their tax impact. The emphasis is on the tax consequences of common legal issues in today's litigious society. A generous sampling of key areas is examined and explored from the Americans with Disabilities Act to Social Security taxes. Tax practitioners will be quickly surprised to find how often the "tax tail" can wag the legal dog.
Special Problems in Real Estate Taxation
Available Until Tuesday, April 30
TBD
11.00 Credits
Member Price: $269
This course is designed to survey selected "hot" topics having a direct impact on the property owner and investor. The emphasis is on problem areas where the unwary beginner and expert alike can be trapped. You will learn to identify dangers involving installment sales, imputed interest, exchanging, equity participation, condemnation, passive loss rules, and transactions with foreign investors.
Start-up and Small Business Financial Statements: Issues and Fraud 2022
Available Until Tuesday, April 30
TBD
4.00 Credits
Member Price: $99
Using case problems and analyses of questions, explore the relationship between issues that face start-ups and small businesses and fraudulent financial reporting. We'll examine the associated risks of fraud and how to address this risk. This course is ideal for CPAs that provide accounting services to start-ups and small businesses, either in industry or as a practitioner performing preparations, compilations or reviews.
Tax Cuts and Jobs Act
Available Until Tuesday, April 30
TBD
4.00 Credits
Member Price: $99
The Tax Cuts & Jobs Act ("TCJA") was approved by Congress on December 20, 2017, and signed by President Trump on December 22, 2017. The Act impacts virtually every individual and business in a way not seen in over 30 years. With most provisions effective 2018 and later, it lowers the individual and corporate tax rates, repeals numerous tax credits and deductions, enhances the child tax credit, boosts business expensing, and impacts the Affordable Care Act (ACA) by effectively repealing the individual mandate. This course is an overview providing reference to selected individual, education, business, retirement, insurance, international and estate tax provisions enacted or indexed for inflation by the TCJA. The resulting major tax changes carry special meaning to the tax practitioner and return preparer. The course is intended to be a resource for tax professionals and staff alike to gain easy access to the most important major changes enacted by TCJA.
Tax Planning for Seniors 2022
Available Until Tuesday, April 30
TBD
4.00 Credits
Member Price: $99
Seniors face issues that complicate return preparation and planning. When to apply for social security? How is it taxed? What if they continue to work? Will an increased standard deduction affect charitable planning? Will downsizing affect interest and property tax deductions and payments? How to help children or grandchildren pay for a home or a college education?? We'll explore these questions and more.
Tax and Financial Planning for Retirement
Available Until Tuesday, April 30
TBD
18.00 Credits
Member Price: $439
This course integrates federal taxation with retirement planning. The course will examine tax and savings strategies related to determining retirement income needs, wealth building, capital preservation, and estate distribution. The result is a unified explanation of tax-economics that will permit the tax professional to locate, analyze, and solve financial aspects of retirement. Designed to improve the quality of services to clients and the profitability of engagements, the course projects the accountant into the world of retirement planning.
Tax, Bankruptcy & Financial Problems (expanded)
Available Until Tuesday, April 30
TBD
19.00 Credits
Member Price: $469
Test the treacherous (and shark infested) waters of tax, bankruptcy and financial problems. This course will teach participants how to apply, implement, and evaluate the strategic tax aspects of bankruptcy, property settlements, debt cancellation, and foreclosure. Current perspectives on asset protection, repossession, and bad debts are examined with an emphasis on planning considerations. The cancellation of indebtedness income inclusion rules are examined in the context of debt forgiveness and property foreclosure. Emphasis is given to the exceptions from income inclusion contained in 108. The tax treatment of property repossession under 1038 is explored with detail given to the calculation of gain and received property basis. Finally, eldercare and estate planning are reviewed and detailed.
Tax, Bankruptcy and Financial Problems 2022
Available Until Tuesday, April 30
TBD
3.00 Credits
Member Price: $89
This course explores many tax issues that arise from filing for bankruptcy. Also addressed are asset protection for the tax practitioner and medical costs covered under 213. There is an examination of property settlements and other transfers incident to divorce. A tax surprise for many taxpayers is the taxability of debt cancellation and repossessing property sold on the installment method can also be taxable. Finally, practitioners are brought up-to-date information on tax issues affecting estate planning and business issues.
The Association between Auditor Provided Tax Planning and Tax Compliance Service
Available Until Tuesday, April 30
TBD
1.00 Credits
Member Price: $49
This study examines associations between auditor provided tax compliance and tax planning services and tax avoidance and tax risk. Collectively, our results suggest that companies paying their auditors for tax planning advice are more effective tax planners (in terms of higher tax avoidance and lower tax risk) than firms that do not engage their auditor for tax work. Our tax avoidance results are more pronounced for clients of auditors with more tax expertise and longer tenure, as well as for firms with higher tax and operational complexity. We also find that our tax avoidance results hold only when firms also engage their auditors for tax compliance work, which is consistent with auditors seeking to minimize reputation threats. Our study's unique hand-collected panel dataset provides a more precise and nuanced perspective on the role auditors play in tax outcomes.