CPE Catalog & Events

Each week’s topics will change based on the most critical issues affecting financial professionals

Leadership Professional Development Time Management

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

Pre-paid Expenses Auditing Yellowbook

Availability bias Herding Loss aversion Present bias Anchoring Home country bias

Will Social Security be there for me? How is my benefit calculated? Can I claim my benefit and work too? When do I stop paying Social Security taxes? Why does my government pension cause my benefits to be reduced? Can I claim spousal benefits now and my own later? What is my breakeven? Can I claim benefits from my ex-spouse? What do you mean I may pay taxes on my income benefits? … and more!

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

How to become a value-added business advisor to successfully grow the firm from within Best practices for leveraging engagement team discussions to better understand the entity and its environment, identify risk of material misstatement, and provide value-added business advice in audit and other attest services Critical traits of a thinking auditor, tips for stretching yourself beyond the basics Tips for value pricing and other ways to improve a CPA firm's financial success Managing change and promoting creative thinking  Choosing between varying levels of client service

The Power of Creativity in the Workplace The Three Types of Creativity: Imagination, Creativity, Innovation Benefits of Creativity: Purpose, Productivity, Performance Applications of Creativity: Individual, Team, Organizational Culture Creative Problem-Solving Techniques (Mind Mapping, Visual Thinking) Whole Brain Thinking: Integrating Left & Right Brain Functions Creating a Culture of Innovation Measuring and Implementing Creativity for Growth

Leadership Recognition Total Rewards Employee Engagement

Why Roth-related Rules of Thumb can be flawed Questions you can use to evaluate recommendations SECURE 2.0 changes related to Roth IRA / Roth 401k Backdoor and Mega-Backdoor Roth

Develop, design and monitor client investment portfolios Assessing a client's risk tolerance and manage expectations by understanding risk/return relationships Assessomg market conditions in a very unique and different environment How clients need to potentially re-shape their investing strategies post-COVID and determine whether this process continues How investment vehicles work together to manage risk/return relationships How to build, monitor, evaluate and re-design an investment portfolio

Case studies and participant discussions will highlight these cash management issues: Manage cash electronically Encourage customers to pay faster Preserve cash and reduce costs by partnering with vendors to take advantage of their purchase discounts

Various tax topics from a legal perspective International, Federal and State tax matters

Alternatives to adopting Topic 842 Short-term lease and related-party leasing arrangements Identifying lease agreements under the new rules Proper treatment of lease incentives, leasehold improvements, and lease modifications 

ABC's of how generative AI tools (e.g. ChatGPT, Copilot, Gemini) work

Definition of a digital asset for purposes of Form 1099-DA What is a sale of a digital asset affected by a broker on behalf of another person? Mandatory 2025 reporting of gross proceeds information and voluntary reporting of basis information Treatment of sales of digital assets Who is a broker for purposes of Form 1099-DA? Information required to complete Form 1099-DA Reporting closing transactions and covered securities Who is a processor of digital asset payments? How many transactions to report on each Form 1099-DA and how many forms to file for each transaction Optional reporting methods for digital asset transactions Substitute statements for the Form 1099 Reporting a disposition of digital assets held by a widely held fixed investment trust

Making an S corporation election and late filing relief Disproportionate distributions Selling S corporation shares Redemption rules

Insurance planning Investment planning Business succession planning Income tax planning Practice management and marketing Retirement planning Executive compensation Estate planning

Preventing malpractice claims related to nonattest accounting services  Identifying and safeguarding independence threats when issuing attest reports  Establishing an understanding with the client regarding non-audit services  Defining the varying levels of responsibility for accountants performing non-audit services  Performing compilations and reviews effectively and efficiently, including nature and extent of documentation considerations  Practice performing analytical review procedures appropriately, including developing proper advance expectations for review engagements Properly considering going concern, subsequent events, and other disclosure matters  Common issues related to peer reviews, including recurring reporting problems  Applying financial analysis best practices to help your clients better interpret their financial results