CPE Catalog & Events
Webcast: The Controllership Series: The Controller's Role in Artificial Intelligence
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Webcast
1.4 Credits
Accounting Finance
Webcast: Hands-On Tax Return Workshop - S Corporations (Form 1120S)
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Webcast
8.0 Credits
Extensive review of the S corporation income tax laws with an emphasis on any new legislative Schedule K analysis– determine if income statement items are separately (i.e. schedule K) or non-separately stated income and expense items Discuss how schedule K items get allocated to shareholders on their schedule K-1s Look at detailed Schedule K-1 information reporting to shareholders needed for the qualified business income (QBI) deduction, 3.8% net investment income tax and business interest expense limitations Talk about the unreasonably low officer compensation issues Learn the special tax treatment of fringe benefits paid to 2% shareholders and family members Schedule M-1 – calculate the reconciliation of income or loss per books with income or loss per income tax return Schedule M-2 – detailed step-by-step calculation of the AAA, PTI, E&P and OAA accounts Basic overview of the tax treatment of distributions including when a S corporation has prior C corporation earnings and profits (E&P) Review the importance and basics of calculating a shareholder’s stock and debt basis Basic overview of the potential S corporation built in gains tax from the conversion of a C to S corporation
Webcast: The Controllership Series - Financial Statement Preparation
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Webcast
2.6 Credits
Accounting Finance Financial Statement Preparation
Webcast: Analytical Procedures for Nonprofits
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Webcast
2.0 Credits
How to leverage preliminary and substantive analytic procedures to improve the effectiveness and efficiency of financial statement audits The required elements of a substantive analytic procedures to address detection risk Tips and traps of applying an analytic approach to satisfy audit objectives Explaining the usefulness of analyzing diverse trends and ratios in a nonprofit environment to meet the needs of various financial statement users Common ratios and trends to assess liquidity, operating efficiency, leverage, and more
Webcast: How to Make Difficult People Disappear...Without Going to Jail
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Webcast
1.0 Credits
Team dynamics Influence Organizational behavior Leadership
Webcast: Multistate Taxation - Issues and Planning Opportunities
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Webcast
8.0 Credits
Multistate Business Activities Nexus and Implications State Taxable Income Business-Related Issues Formulas and Their Application Audit Defense Strategies State Specific Regulations Choice of Business Entity Interstate Commerce Clauses Domicile in relation to State Death Taxation
Webcast: Governmental Accounting 101
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Webcast
2.0 Credits
Fund Types Budgetary Accounting Financial Reporting Requirements Single Audit Act Audit Standards and Procedures Best Practices in Governmental Accounting
Webcast: Financial Statement Fraud
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Webcast
2.0 Credits
Fraud Auditing Yellowbook
Webcast: Combatting Sexual Harassment in the Workplace
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Webcast
1.0 Credits
Sexual harassment prevention Company culture
Webcast: Partnership Essentials: Review & Update
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Webcast
4.0 Credits
Recent legislative, rules and tax developments impacting partnerships and their partners Transfer of partnership interests TCJA §461(l) Excess Business Losses and §163(j) Business Interest Expense Importance of capital accounts Form 1065, Schedules K-1 and M-2 Schedules K-2 and K-3 update Reporting partner capital accounts Effect of the Ceiling Rule Alternative and Remedial Methods Effect on financial capital accounts Tax basis capital accounts
Webcast: Partnership Checkup: Tax Issues & Forms Reporting
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Webcast
4.0 Credits
Clarify the importance of partnership capital accounts and partnerships debt on partner's tax basis Impact of contributed property Explain the importance of shareholder loans to the entity Discuss how basis is impacted by distributions of corporation property and the sale/or liquidation of the S corporation interest Comprehensive examples illustrate the mechanics of the basis determination process Discusses how S corporation losses impact Form 1040 Schedule E reporting How to get from the Schedule K-1 information to the basis calculations
Webcast: Travel Expenses and Taxes: How to Maximize Deductions and Stay Compliant
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Webcast
2.0 Credits
Definition of what qualifies as an entertainment expense Strategies to deduct business entertainment expenses Deductibility of meals Situations not subject to the 50% meals and entertainment reduction How to handle automobile issues related to employer-provided parking Proper accounting for deductible vs. non-deductible expenditures The four steps to analyze business expenses The latest federal legislation, cases and rulings
Webcast: ACPEN Signature 2025: Annual Tax Update
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Webcast
8.0 Credits
Federal tax changes and developments during 2025 and pending changes, including legislative, administrative and procedural changes Explore in detail the latest statutory, regulatory and judicial developments impacting tax issues
Webcast: Introverts Have Real Power, Why Quiet Leaders are So Successful
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Webcast
2.0 Credits
What are the signs of an Introvert? Why do we seek out extroverts? How do we communicate? Introvert characteristics Secrets of public speaking for Introverts How to help your Introverted child? Playing to an introvert’s strengths
Webcast: Real Estate Tax Issues: Passive Activity, Self-Rental and Section 199A
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Webcast
4.0 Credits
Integration of the real estate professional rules with reporting on Form 1040, Schedule E Real estate professionals and indirectly owned (partnerships, S corporations) entity's reporting on Form 1040 How "real estate business" is interpreted under the Section 199A rules and how it integrates with the passive activity rules Real estate professionals and the Form 8582 (Passive Activities) How to make the "grouping" election for passive activities and the flow-through deduction Definition of self-rental property - both for Sections 199A and 469 Reporting using Form 1040, Schedule E, page 1 and 2 Self-rental property and the Form 8582 (passive activity)
Webcast: Applying the New Expected Credit Loss Model
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Webcast
2.0 Credits
Principles behind the new expectation credit loss model Acceptable methods for evaluating expected credit loss for certain financial instruments Enhanced disclosure requirements common for nonpublic entities
Webcast: Mergers and Acquisitions: Complete Guide to Relevant Issues
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Webcast
2.0 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
Webcast: Why Auditors Fail To Detect Fraud
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Webcast
2.0 Credits
Reasons auditors fail to detect fraud Willful Ignorance SAS No. 82 Additional documentation How and who to talk to Determining the Tone At the Top How to Determining Intent If you expect it, you will see it
Webcast: Internal Control Fundamentals
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Webcast
2.0 Credits
COSO Yellowbook Auditing
Webcast: Forensic Data Analytics Supercourse for Fraud Prevention and Detection
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Webcast
8.0 Credits
Forensic data analytics Fraud prevention and detection Data validation and methodologies COSO's Fraud Risk Management Guide principles Innovations in anti-fraud technology