CPE Catalog & Events

Recently issued FASB Accounting Standards Updates, including those that will become effective during audit engagements conducted in 2026 Recently issued Statements on Auditing Standards and other AICPA activity Recently issued Statements on Standards for Accounting and Review Services

Why do most strategic plans fail" Why so many formerly strong organizations have failed Why most organizations have a poor strategic plan and how to correct this The many risks that must be addressed: Financial risk, execution risk, commercial, business, and strategic risks as well as commonly overlooked risks How Behavioral Economics will help address the risk

Efficient audit planning, documentation and research Risk assessment procedures relate control risk to substantive testing and reduce the risk of lawsuits Fraud requirements Testing management's estimates Auditing standards

"Tax-mageddon" - the all-important impending expiration/extension/renewal of the TCJA Recent legislative, judicial, and IRS developments impacting individual taxpayers 2025 Tax rates and inflation-adjusted figures Cryptocurrency reporting and new Form 1099-DA Form 1099-K and previously unreported income Review of significant changes in individual tax forms Recent federal tax legislation, cases and rulings affecting income of individual taxpayers

How our emotions follow the motion of our body, and how that can be used to instill instant confidence How to tap into a completely relaxed and/or confident state of mind in 10 seconds or less using advanced hypnotic conditioning and Neuro-Linguistic Programming techniques How to stay motivated to use the methods outlined in this course to advance your career and achieve a higher quality of life How to use the concept of constant learning to help you maintain a balanced and fulfilling lifestyle

Overview of the IRS collection process and enforcement actions Initial notices, taxpayer rights, and IRS timelines When to use Forms 433-A or 433-B and required documentation Offer in Compromise (OIC): criteria, process, and practical considerations Payment options: installment agreements, partial payment plans, and OIC Advising clients on IRS collections and avoiding penalties Compliance strategies for minimizing tax liabilities Real-world scenarios and examples for tax debt resolution

Review the Passive Activity Rules under IRC Sec. 469 as they apply to fiduciary entities The 65-day Rule and Election Under IRC Sec. 663(b) Special Rules for Specific Bequests under IRC Sec. 663(a) Alternative Minimum Tax for Trusts & Estates AMT Bracket Rates and Exemption for Fiduciary Entities Alternative Minimum Tax Spreadsheet Approach Using AMT Problem Example with Passive Activity Loss (PAL)

Employees working in multiple states: Withholding issues (when to start and where to withhold) special issues depending on type of tax assessed in the state or locality Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus Emerging compliance issues in the new sales tax economy Income Tax (and other forms of tax): Economic nexus (taxation without physical presence) Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? Pass-through problems: Nexus issues for interest owners Treatment of the 199A deduction for pass through entities by states: Withholding issues Practical considerations in dealing with multistate taxation: Dealing with state nexus questionnaires When to consider voluntary compliance: Responsibility of officers, members, partners, and shareholders; planning ideas and opportunities; updates on pending federal legislation relative to state tax

Update and review of recent and key tax developments impacting business and industry "Tax-mageddon" - the all-important impending expiration/extension/renewal of the TCJA Other recent legislative, judicial, and IRS developments impacting business taxpayers Current status of Research and Experimentation costs and Interest Expense Limitation Phaseout of Bonus Depreciation and MACRS issues Travel and entertainment expense rules Independent contractor vs. employee

Cryptocurrencies and their use cases Safely interacting with cryptocurrency and NFTs (buying, selling, and storing) Tax implications of investing in cryptocurrency, running a mining operation, using NFTs, and using cryptocurrency as a payment method Challenges in dealing with cryptocurrency-related clients How to handle 1099-DAs Implications of the IRS's latest guidance on digital assets Applying tax planning opportunities Serving clients with cryptocurrency transactions using a tool like CoinTracker.com

Establishing and administering a Trump Account Who can make contributions to a Trump Account Limits on contributions to a Trump Account Employer contributions to a Trump Account Participation in the pilot program What a Trump Account can invest in Basis tracking for after-tax contributions Taxation of distributions from a Trump Account Rolling a Trump Account into another account The potential advantages and disadvantages of having a Trump Account Opting out of a Trump Account Issues impacting a Trump Account, such as distribution, when the beneficiary turns 18

Forensic Accounting Accounting Auditing Finance

Emotional Intelligence (EQ) in Leadership Building Stronger Workplace Relationships Creating and Leading High-Performing Teams Navigating Change with Emotional Intelligence

Importance of Partnership capital accounts Book vs tax capital accounts Partnership capital contributions Section 704(b) capital rules and OCBOA GAAP balance sheet impact of capital contributions Bonus and Goodwill methods Ceiling Rule and Remedial allocations GAAP partner capital accounts

Employee Relations Culture Leadership Employee Retention

Why customer service is not just having nice people; it is truly serving the customer Analysis of the value of the customer to compare it to various costs creating an ROI How to develop a compliance program that adds value to the customer A hard look at several companies and industries that have mastered the dual objectives How recent developments have affected compliance and customer service

Financial statements, disclosures and presentations Review of two Annual Financial Reports (IFRS and U.S. GAAP)

Considerations for the maintenance of an internal control system The types of policies and procedures organizations should utilize Reviewing and testing control measures Updating controls and implementing control changes

Recently issued FASB Accounting Standards Updates, PCC Update, and items on the FASB’s Technical Agenda Recently issued ASUs covering derivatives, credit losses under ASC 326, government grants, and expense disaggregation FASB Final PIR Report for Leases (Topic 842) Statement on Quality Management Standards: SQMS 1, SQMS 2, and SQMS 3 Proposed SAS on the auditor’s responsibility relating to fraud Recently issued SASs and other AICPA activity Recently issued PCAOB standards and SEC rulemaking activities Other important A&A practice matters

Taking a strategic perspective relative to risk management and crisis management Reviewing the impact uncertainty and risk at the operational level relative to short- and intermediate-term decision making Determining the safety and soundness of the financial plans for your organization in an uncertain economic climate specifically as it relates to capital adequacy and strategic direction Managing the debt and equity mix for your organization in a rapidly changing economic landscape Determining the impact that competing in a global marketplace has on an organization and how to take steps to become more competitive globally Evaluating the impact of federal, state, and municipal deficits and unfunded mandates as it relates to tax planning Evaluating retirement programs with Social Security funding for your employees Determining the safety and soundness of your credit and collections processes and selection of customers in an uncertain environment Influencing growth through acquisition of distressed organizations The economic way ahead for the CFO/Controller