CPE Catalog & Events

Exploration of tabs within PowerPoint’s ribbon Initial creation of a slide deck Using slide masters Utilization of external content SmartArt Alignments and layouts Tips and tricks for efficiency Best practices for effective presentation delivery Other creative uses for PowerPoint

Extensive review of the partnership income tax laws with an emphasis on any new legislative changes Comparison of partnerships, LLCs and LLPs Overview the formation of a partnership/LLC and the §704(c) pre-contribution gain or loss rules Schedule K analysis– determine if income statement items are separately (i.e. schedule K) or non-separately stated income and expense items How schedule K items get allocated to partners on schedule K-1s Look at detailed Schedule K-1 information reporting to partners needed for the qualified business income (QBI) deduction, 3.8% net investment income tax and business interest expense limitations Learn the special tax treatment of fringe benefits paid on behalf of the partners and LLC members Comparing the tax and §704(b) book capital account computations Discuss partner guaranteed payments and self-employment tax issues Schedule M-1 – reconciliation of income or loss per books with income or loss per income tax return Schedule M-2 – analysis of partners’ capital accounts Review the importance and basics of calculating a partner/member’s outside tax basis. Overview of the tax treatment of distributions, recourse and nonrecourse debt allocations, §754 election for optional basis adjustments and §743/§734 mandatory basis adjustments

Key concepts of effective employee relations Balancing employee and employer rights Handling employee complaints Addressing personality & attitude problems

Background of the new PCAOB Quality Control Standard Overview of the elements of a quality control system Examples of quality risks and potential responses Highligts of what is different between the AICPA Quality Management Standard

Introduction to the Fiduciary Entity and Basic Fiduciary Entity Flowchart Authorities & Disciplines in Fiduciary Accounting & Taxation Fiduciary Tax Rates and Brackets Introduction to Subchapter J 5 Basic Rules & Concept of Fiduciary Taxation and Steps to Calculating the Income Taxation of Trusts & Estates Use of a Tax Spreadsheet

Valuing businesses Negotiate the right price Understand the keys to effective and efficient due diligence Prepare and review agreements Plan and execute an effective integration Key considerations when selling a business

Consolidation accounting framework Voting control  Variable Interest Entities Business combinations Control case examples Business combination case examples Disclosures

The reasons for fraud Fraudulent acts that are initiated against smaller organizations Methods to stop fraud attempts against small businesses

Responsibilities of the group audit engagement team, including the group engagement partner Clarifying roles and responsibilities of component auditors and reference auditors in audits of group financial statements Special considerations on audit planning and audit reporting in a group audit

What the Coaching Leadership Style Coaching Leadership Style Competencies Solution Focused Coaching Framework Leadership Competency Pillars Historical and Current Views of Coaching Coaching Culture Definition and Framework Coaching Results Measuring Success of Coaching

Recent changes in major AI languages and their uses New developments in chatbot and prompt query tools for CPAs Major AI breakthroughs in the past 6 months Recommended AI tools for CPAs

Factors business owners should take into account when choosing a retirement plan SIMPLE plans Simplified employee pension plans 401(k) plans Defined benefit plans Ensuring eligible employees are covered Employees’ impact on choice of plan Ongoing compliance requirements Establishing a plan after the tax year end Changes to safe harbor 401(k) plans Pooled employer plans Defined benefit plans and cash balance plans

Email fraud Phishing attacks Cloud security risks Cyber insurance Securing remote work environments

Recourse debt allocations Constructive liquidation scenarios Nonrecourse debt allocations Minimum gains and nonrecourse deductions Section 704(c) gains Allocations under 704(c)

Review the Basic Concept of Fiduciary Duty Review the Basic Concept of Fiduciary Accounting Use of a Diagram to Distinguish Income and Principal Calculating Fiduciary Accounting Income Requirements of a Simple Trust Problem Example Spreadsheets Reflecting Fiduciary Accounting and Taxation of Simple Trusts as well as how Depreciation is Handled by a Fiduciary Entity Problem Examples Reflecting a Completed Form 1041 using Spreadsheet Calculations for Fiduciary Accounting and Taxation of Simple Trusts

Creating formulas in Power BI with Data Analysis Expressions

Introduction to Proper Documentation Responsibilities for Internal Control Exploring What to Document Documentation Types, Flowcharts, & Narratives Policy and Procedures and IC Questions Risk Control Matrices Establishing A Defined Documentation Process Flow Chart Symbols Other Documentation Maturity Model & Issue Tracker Other Documentation Testing Processes Other Documentation Internal Audit Formal Reports & Summary Proper Documentation

Explore major differences in the design and structure of IFRS vs. U.S. GAAP Discover significant differences in financial statement presentation and disclosure principles, including: Periods required to be reported Interim financial reporting Debt classification, and more Recognize significant differences in initial recognition and subsequent measurement standards, including: Consolidation Equity method investments

Business losses The SALT cap Implementing Section 1202 changes Form 1099 reporting changes Business meals Health care–related issues Family and medical leave Other crucial OBBBA provisions

Financial professionals’ roles in cybersecurity risk management Foundational terminology and principles (e.g., risk management, threat actors) Real-world case studies of cybersecurity strategies in financial settings Integrating cybersecurity into financial reporting and compliance Understanding the dynamic cybersecurity threat environment