CPE Catalog
The Most Critical Challenges in Not-for-Profit Accounting Today
Available Until
Online
4.00 Credits
Member Price: $129
Lessons learned (and lessons remaining) for the implementation of FASB ASC 842, Leases, and the new requirements related to contributions of nonfinancial assets in ASU No. 2020-07 Solving contribution conundrums (e.g., conditional contributions, restricted contributions, contributed services, etc.) Additional issues in not-for-profit financial reporting
The Most Critical Challenges in Not-for-Profit Accounting Today
Available Until
Online
4.00 Credits
Member Price: $79
Key issues related to not-for-profit financial reporting (e.g., presenting a measure of operations, various disclosures, concentrations of risk, and etc.) Key challenges encountered in not-for-profit accounting (e.g., contributed services, restricted contributions, conditional contributions, membership dues, noncash contributions, and etc.) Additional issues in not-for-profit financial reporting
The Nimble Business: How to Thrive in a Rapidly Changing World
Available Until
Online
1.00 Credits
Member Price: $49
Old and new style of planning The attitude and culture of being nimble Planning at the department level Planning and risk management Technology planning Reinventing the organization for speed
The Risks and Benefits of ChatGPT and Artificial Intelligence
Available Until
Online
2.00 Credits
Member Price: $109
What are AI tools? Where are we with AI tool development? What is ChatGPT? ChatGPT – what kind of queries are possible? Copyright and intellectual property issues Benefits of AI tools Concerns with AI tools Impact on business use of AI Policy on AI tools
The Role of the Whistle-Blower
Available Until
Online
2.00 Credits
Member Price: $89
Understanding whistle-blowing When should you blow the whistle? Types of whistle-blower channels The whistle-blower's dilemma Successful whistle-blower letters When is whistle-blowing unethical? Laws to protect whistle-blowers Ten whistle-blowing myths
The Top Five Tax Issues in Dealing with LLCs and Partnerships
Available Until
Online
4.00 Credits
Member Price: $79
Self-employment tax issues: what you can and cannot do Capital accounts: book vs. tax issues Determining basis: key issues and technical analysis in calculating basis Dealing with debt: recourse, nonrecourse, and why it matters Guaranteed payments, distributive shares, and draws: understanding the difference
This Year's Best Income Tax, Estate Tax, and Financial-Planning Ideas
Available Until
Online
16.00 Credits
Member Price: $219
Timely coverage of breaking tax legislation, including the SECURE 2.0 Act and Inflation Reduction Act provisions applicable to individuals Changes to the lifetime estate tax exemption in light of proposed regulations Considerations when selling a principal residence Tax benefits of HSAs An overview of the mechanics and practical considerations of Donor Advised Funds Virtual currency and digital assets The Corporate Transparency Act and FinCEN Beneficial Ownership Information reporting The best new income tax and estate-planning ideas The changing Social Security landscape: long-term solvency issues and what it means for retirement planning Creative charitable giving strategies Financial planning strategies Maximizing retirement plan benefits Using intentionally defective grantor trusts Miscellaneous tax-planning techniques that can add up to significant tax savings How to use the whole family for tax savings Life insurance Up-to-the-minute ideas reflecting new tax law changes in cases, regulations, and rulings
This Year's Top Tax and Financial-Planning Ideas
Available Until
Online
8.00 Credits
Member Price: $79
Timely coverage of breaking tax legislation, including the SECURE 2.0 Act and Inflation Reduction Act provisions applicable to individuals Changes to the lifetime estate tax exemption by the TCJA in light of April 2022 proposed regulations Considerations when selling a principal residence Tax benefits of HSAs An overview of the mechanics and practical considerations of Donor Advised Funds Virtual currency and digital assets The Corporate Transparency Act and FinCEN Beneficial Ownership Information reporting An update on income tax and estate-planning ideas, including any recent changes Tax ideas for the current year Miscellaneous tax-planning techniques that can add up to significant tax savings How to use the whole family for tax savings Up-to-the-minute ideas reflecting new tax law changes in cases, regulations, and rulings
Time Management for Professionals
Available Until
Online
2.00 Credits
Member Price: $89
Managing interruptions The role of activity logs, to-do lists and a priority matrix The psychology of time management Staying on track of your time management plan Controlling procrastination Blocking out time Creating an effective time management plan
Top 10 Technology Risks and Trends Every CPA Should Know
Available Until
Online
1.00 Credits
Member Price: $49
The benefits and challenges of implementing a data-driven decision making process Significant tends in technology, including: Cloud computing Data analytics Artificial intelligence Workplace changes due to data disruption The importance of securing client data Common cyber-security threats
Top 20 Effective Strategies for Avoiding RMD Mistakes and Penalties: Updated for the NEW Proposed RMD Regulations
Available Until
Online
2.00 Credits
Member Price: $89
Coverage of applicable provisions of SECURE Act 2.0 What is a required minimum distribution for an account owner? What is a required minimum distribution for a beneficiary IRA? Key explanations of RMD regulations The types of accounts that are subject to the required minimum distribution rules The parties that are subject to the required minimum distribution rules Exceptions and special considerations for required minimum distributions Rollover and transfer rules in an RMD year The various responsibilities for interested parties Qualified charitable distributions and how they are coordinated with RMDs and IRA contributions How the 10-year rule works for certain beneficiaries
Top Business Tax Planning Strategies
Available Until
Online
2.00 Credits
Member Price: $89
Electronic filing requirements for information returns Form 1099 E-File Portal Prevailing wage and registered apprenticeship requirements Monetizing energy credits Amortization of research and experimental expenditures New rules impacting required minimum distributions Contributions to Roth “catch-up” plans Compliance issues regarding the Employee Retention Tax Credit Preparing for the implementation of the Corporate Transparency Act Section 179 and bonus depreciation
Top Individual Tax Planning Strategies
Available Until
Online
2.00 Credits
Member Price: $89
Impact of higher interest rates on individual income taxpayers Using a health savings account as a retirement account Making use of net Section 1231 losses to offset ordinary income When individuals can take casualty losses, including loss on a personal residence due to casualty Avoiding or limiting gain on sale of a personal residence Taking advantage of the mortgage interest deduction Avoiding the individual alternative minimum tax Business loss limitation provisions impacting individuals Broker basis reporting of digital assets New IRS guidance on transfer of clean vehicle credits Residential clean energy credits
Top Ten Questions from Partnership Clients Regarding the Section 754 Election
Available Until
Online
4.00 Credits
Member Price: $129
How does a partner compute his or her basis in a partnership? What is the difference between a partner’s inside and outside basis? What is the difference between a partner’s capital account and partner’s outside basis? How does Section 732(d) impact the buyer of a partnership interest? How does a partnership report a Section 754 election on the partnership’s tax return? How does a partnership make a Section 754 election? How does a partnership make a Section 743(b) adjustment? How does a partnership make a Section 734(b) adjustment? How is a Section 743(b) adjustment or Section 734(b) adjustment allocated to the assets of a partnership? How is a Section 743(b) adjustment allocated within the class of ordinary income property and capital gain property?
Transitioning to the Accounting Profession
Available Until
Online
2.00 Credits
Member Price: $89
The AICPA Code of Professional Conduct The Conceptual Framework for Independence Safeguarding independence when performing both attest and non-attest services How to handle ethical dilemmas commonly faced by new professionals Role of accounting professionals in public accounting and in industry Characteristics common to high performing accounting professionals
UiPath: Step into RPA
Available Until
Online
1.00 Credits
Member Price: $49
Overview of RPA Understanding UiPath platform components Hands-on application through automation project
Understanding and Managing Burnout Among Accounting and Finance Professionals
Available Until
Online
2.00 Credits
Member Price: $109
The causes of burnout in the accounting profession Effects of burnout on employee well-being Strategies to protect employee well-being in a highly demanding profession Organizational costs associated with employee burnout Tools used to measure employee well-being
Understanding and Testing Control and Compliance in a Single Audit
Available Until
Online
4.00 Credits
Member Price: $129
The essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings
Understanding and Testing Control and Compliance in a Single Audit
Available Until
Online
4.00 Credits
Member Price: $79
The essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings
Understanding and Testing General Information Technology Controls
Available Until
Online
2.00 Credits
Member Price: $89
Defining GITC and application controls Major categories of GITC Understanding GITC Testing GITC