CPE Catalog
Understanding Derivatives and Hedge Accounting: A Simplified Guide for CPAs
Available Until
Online
2.00 Credits
Member Price: $49
Common types of derivatives Hedging vs. Speculation Market risk, credit risk, liquidity risk
Understanding How the IRS Rewards Whistleblowers
Available Until
Online
2.00 Credits
Member Price: $89
Overview of the law that authorizes the IRS to reward whistleblowers who submit information leading to recovery Review of the whistleblower claim process Criteria for eligible claims Case studies of significant claim recoveries paid by the IRS to whistleblowers Issues underlying whether a practitioner should ever act as the whistleblower Addressing delays inherent in the whistleblower claim process The structure and role of the Whistleblower Office Best practices for the submission of a good whistleblower claim Working with other governmental divisions in processing whistleblower claims A brief overview of other, non-IRS whistleblower claims
Understanding Non-Compete Agreements
Available Until
Online
2.00 Credits
Member Price: $89
Review of the current legal and regulatory framework surrounding non-compete agreements Enforcement of non-compete agreements from the employer’s perspective Opposing enforcement of non-compete agreements from the employee’s perspective Understanding reasonable geographic scope and time limitations for non-compete agreements Understanding key issues that arise during enforcement and opposition to enforcement of non-compete agreements
Understanding Partnership Taxation: Debt Allocations
Available Until
Online
2.00 Credits
Member Price: $89
Recourse debt allocations Constructive liquidation scenarios Nonrecourse debt allocations Minimum gains and nonrecourse deductions Section 704(c) gains Allocations under 704(c)
Understanding Partnership Taxation: PTE Elections, 754 Elections, and Selling a Partnership Interest
Available Until
Online
2.00 Credits
Member Price: $89
Notice 2020-75: PTE elections What is a 754 election? What if a 754 election is not in effect? Tax implications of a partnership interest sale on the seller Look-through provisions
Understanding Partnership Taxation: Types of Basis, Contributions, and Distributions
Available Until
Online
4.00 Credits
Member Price: $129
Three different types of basis Contributions of property IRC 704(b) – Capital Accounts and Special Allocations Contributions of property and debt Contributions of services IRS Notice 2020-43
Understanding S Corporation Taxation: Compensation Issues and Entity-Level Taxes
Available Until
Online
2.00 Credits
Member Price: $89
Reasonable compensation Fringe benefits for S corporation shareholders Built-in gains tax Excess passive income tax Notice 2020-75: PTE elections
Understanding S Corporation Taxation: Late S Corporation Elections, Disproportionate Distributions, and Selling Shares
Available Until
Online
2.00 Credits
Member Price: $89
Making an S corporation election and late filing relief Disproportionate distributions Selling S corporation shares Redemption rules
Understanding S Corporation Taxation: Shareholder Basis, AAA, and Retained Earnings
Available Until
Online
2.00 Credits
Member Price: $89
S corporation earnings layers Observations on earnings layers S corporation basis calculation IRC 351 transactions Four loss tiers Appreciated property distributions
Understanding the High-Stakes Mega Issues in A&A Today
Available Until
Online
4.00 Credits
Member Price: $129
Accounting and operational impacts of adopting Topic 606 Accounting and operational impacts of adopting ASU No. 2016-02 Impairment of both financial and non-financial assets Accounting for debt restructurings
Understanding the High-Stakes Mega Issues in A&A Today
Available Until
Online
4.00 Credits
Member Price: $79
Technology trends impacting the accounting profession Going concern accounting and reporting issues ASC Topic 842, Leases, implementation challenges, and ongoing accounting Engagement quality update
Unique Tax Attributes of Different Entity Types
Available Until
Online
2.00 Credits
Member Price: $89
Considerations for a small business owner Self-employment taxes Guaranteed payments to partners QBI deductions: Section 199A Built-in gains tax: S corporations Excess passive income tax: S corporations PTE elections: S corporations and partnerships Taxation of fringe benefits: S corporations Double taxation of C corporation dividends Taxation of limited liability companies Which entity to choose?
Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment
Available Until
Online
4.00 Credits
Member Price: $79
AICPA hot topics and standard setting initiatives Discussion of suite of nine integrated SASs effective for years ended December 31, 2021 Discussion of the standard on audit evidence effective for years ended December 31, 2022 Discussion of the standard on auditing accounting estimates and disclosures effective as of December 31, 2023 Discussion of the two standards on use of specialists and information from a pricing service, and the newly updated risk assessment standard effective for years ended December 31, 2023 Discussion of standards that are effective beginning in 2025, including those dealing with client acceptance and questions asked of the predecessor auditor, the partner’s responsibility for engagement quality, group audits, conforming changes to compliance auditing, and more
Update on Recent AICPA Standard Setting: Staying Current in a Changing Environment
Available Until
Online
4.00 Credits
Member Price: $129
AICPA hot topics and standard setting initiatives Discussion of suite of nine integrated SASs effective for years ended December 31, 2021 Discussion of the standard on audit evidence effective for years ended December 31, 2022 Discussion of the standard on auditing accounting estimates and disclosures effective as of December 31, 2023 Discussion of the two standards on use of specialists and information from a pricing service, and the newly updated risk assessment standard effective for years ended December 31, 2023 Discussion of standards that are effective beginning in 2025, including those dealing with client acceptance and questions asked of the predecessor auditor, the partner’s responsibility for engagement quality, group audits, conforming changes to compliance auditing, and more
Update on the AICPA's Enhancing Audit Quality Initiative
Available Until
Online
1.00 Credits
Member Price: $49
Status of the AICPA’s Enhancing Engagement Quality initiative Recent Peer Review results Common peer review findings
Update on the SECURE 2.0 Act
Available Until
Online
2.00 Credits
Member Price: $89
Automatic enrollment requirements for 401(k) plans Change in the credit for small employer pension plan startup costs $2,000 saver’s match Changes in pooled employer plans Multiple employer 403(b) plans Increase in age for required beginning date for mandatory distributions Indexing IRA catch-up limit Higher catch-up limit to apply at age 60, 61, 62, and 63 Treatment of student loan payments as elective deferrals for purposes of matching contributions Application of credit for small employer pension startup costs to employers who join an existing plan Small immediate financial incentives for contributing to a plan Withdrawals for certain emergency expenses Starter 401(k) plans for employers with no retirement plans Improving coverage for part-time workers Recovery of retirement plan overpayments Tax treatment of IRAs involved in a prohibited transaction Clarification of substantially equal periodic payment rule
U.S. GAAP vs. IFRS - Rev Rec & Business Combinations
Available Until
Online
2.00 Credits
Member Price: $49
Determining the acquisition date Recognizing and measuring the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree Acquisition of contingencies Noncontrolling interests Recognizing and measuring goodwill or gain from a bargain purchase Measurement period adjustments Performance obligations in the Contract Noncash considerations Presentation of sales taxes Impairment reversal of capitalized contract costs Interim disclosures
Using ChatGPT with Excel
Available Until
Online
2.00 Credits
Member Price: $109
Introduction to ChatGPT and other AI (artificial intelligence) language models Discussion of best practices for using ChatGPT with Excel Use ChatGPT to create, debug, and explain formulas Use ChatGPT to learn how to use Excel features Use ChatGPT to automate repetitive tasks in Excel Use ChatGPT to easily create macros
Using the Work of a Specialist and Internal Audit
Available Until
Online
2.00 Credits
Member Price: $89
Using the work of management’s specialist Using the work of the auditor’s specialist Using the work of internal audit Using the work of a pricing service
U.S. Taxation of Foreign Corporations: A Case Study Approach
Available Until
Online
3.00 Credits
Member Price: $54
Understand how to approach and analyze the U.S. taxation of foreign corporations Using an example, calculate GILTI, Subpart F, and PFIC income inclusions for an individual and C corporation Determine how much foreign tax credit can be claimed against such income inclusions Determine how subsequent dividend distributions from the foreign corporation are taxed Calculate capital gain on the disposition of the foreign corporation Discuss the impact of Section 962 election Compare different outcomes under GILTI, Subpart F, and PFIC regimes for individuals and corporations Identify basic strategies for managing tax liabilities related to foreign corporations