CPE Catalog & Events

Clarification of terminology and foundational principles underlying recent generally accepted auditing standards Answers to frequently asked questions that emerge in the proper application of risk-based audit concepts  Highlights of important concepts included in SASs No. 142-149

Understanding narrow AI vs. general AI Machine learning (ML), deep learning (DL), neural networks Natural language processing (NLP) and its role in accounting AI applications in accounting and finance Automated data entry and processing Expense management automation AI-driven audit support and compliance monitoring Financial forecasting and risk assessment Benefits and challenges of integrating AI Enhancing efficiency and accuracy in accounting processes Ethical considerations and risk management in AI adoption Overcoming resistance to AI implementation within firms Lessons learned from AI-driven transformations in finance departments Predicting AI's influence on the future of the accounting profession Preparing for the evolving role of accountants in an AI-enhanced environment

Designing a secure and compliant remote work environment Technology stack essentials for remote CPA firms Structuring communication and meetings for remote teams Accountability systems and performance visibility Leadership touchpoints and management hierarchy Building engagement, culture, and trust without physical proximity Retention strategies: bonding, recognition, and in-person connection

The sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items Defining, analyzing, and reporting uncertain tax positions Classification of deferred tax assets and liabilities Disclosure requirements Finalized and proposed changes to ASC 740, including ASU 2023-09, CAMT, and global tax transparency initiatives

Update on significant business tax developments related to cases and rulings Business provisions of any recent legislation impacting business entities Depreciation changes in Sec. 179 and Sec. 168(k) bonus depreciation Recent developments impacting partnership and S corporations, including any changes to Forms 1065 and 1120S

FASB Technical Agenda and upcoming changes ASUs Implementation dates and methods Audit quality initiatives Changes to AICPA auditing standards; and PCAOB standards

Collaboration and security techniques

The fraud landscape in the United States Fraud risk procedures as updated by recently issued standards Most likely fraud types found in small to mid-sized entities Internal controls to prevent and detect fraud What to do when fraud is identified or suspected Case studies based on recent frauds Cyber fraud schemes and how to prevent and detect them Analytics that can be used as fraud risk procedures Assessing the risk of grant fraud in a Single Audit

Key requirements, options, and disclosures related to each of the basic financial statements The reporting of functional and natural expense information Core not-for-profit accounting requirements related to conditional and unconditional contributions, promises to give, restrictions, designations, contributed services, net assets, special events, the classification of expenses, and more

Retirement planning using variables such as desired lifestyle, travel plans, housing plans, medical needs, and family needs to customize a retirement plan unique to the client Using a residence and other real estate as retirement assets through equity and rent Using a small business as a retirement resource through creative retirement plans Overview of asset allocation, portfolio management, portfolio rebalancing, and investment selection concepts, before and after retirement The three-legged retirement stool: employer retirement, savings, and Social Security Planning with the retirement provisions of SECURE Act 2.0 Updates introduced by the One Big Beautiful Bill Act Distribution/asset liquidation planning Analysis of the most current/important research on retirement planning and sustaining retirement income levels

Conflict resolution 

Recent trends: M&A activity; contributing factors/reasons for current levels; examples of recent transactions; IPOs (Initial Public Offering) and SPACs (Special-Purpose Acquisition Company); strategic spin-offs/splits; internal venture capital activities; incubators Expanded role of financial professionals: establishing strategy; valuation techniques; execution plan; due diligence; sources of industry information; goodwill; post-completion evaluations Negotiations: Improving your communication skills; establishing an environment for success; list of dos and don’ts Alliances and outsourcing: steps to forming an alliance; examples of recent alliances; determining if outsourcing (short and long-term) is correct for your organization; steps to improve results

OBBBA permanently restores 100% bonus depreciation Notice 2026-11 confirms existing bonus framework and availability of component elections Qualified improvement property (QIP) is boosted by OBBBA Qualified production property (QPP): established by OBBBA, clarified by Notice 2026-16 Definitions Timing Inclusions/exclusions Third-party lease scenarios Election mechanics Recapture New enlarged Section 179 ceiling limitations OBBBA energy incentives sunset guide 179D deduction still in play Tangible property regulations and their role in a strategic hierarchy of depreciation

Explore from the history of automation to the current landscape of large language models (LLMs) and generative tools to demystify the technology Free, accessible apps to enterprise-grade solutions and specialized accounting software tailored for tax, audit, and advisory workflows Ethical obligations and professional standards that govern AI use, including data privacy, client confidentiality, and the management of "hallucinations" or inaccuracies Through specific use cases and prompting demonstrations, understand how to use AI to draft complex communications, summarize research, optimize Excel workflows, and enhance client advisory services

Discussion of financial reporting risks increased by the current economic environment, including increased uncertainty related to critical financial statement amounts and significant disclosures Executive summary of recent Accounting Standards Updates  Overview of fair value disclosure requirements and implementation issues Discussion of issues related to donor-restricted endowment funds Classification of net assets and reclassifications Endowments, including accounting, disclosures and UPMIFA Noncascontributions Contributions received and receivable Expense recognition issues Reporting expenses by function and nature Other relevant matters unique to the nonprofit environment

Comprehensive coverage of HR 1, One Big Beautiful Bill Act  Gain a thorough understanding of federal income tax laws for partnerships and LLCs, from formation to tax return preparation issues  Filing requirements for Schedules K-2 and K-3  Who files Form 1065, and who does not file Form 1065  Tax Basis Capital Account Reporting Requirements  Trade or Business income and expenses versus Separately Stated Items  The importance of Schedule M-1  Partnership distributions -- current or liquidating, cash or property  How to allocate recourse and nonrecourse debt  Self-employment tax issues; court cases and trends in tax audits of earnings subject to self-employment taxes Complete coverage of any new legislation enacted before presentation  Section 163(j) limitations  Mastering two common tax forms, Depreciation (4562) and Sale of Assets (4797)  Final regulations on Section 168(k)  Partnership reporting oddities  Accurately preparing partnership returns and reconciling book income to taxable income  The Centralized Audit Regime under the Bipartisan Budget Act of 2015   

Classification of MFG overhead into the five cost types Selecting the bases for tracing or assigning overhead to products Period Manufacturing Inefficiencies'categories and costing

FASB Technical Agenda and upcoming changes ASUs Implementation dates and methods Audit quality initiatives Changes to AICPA auditing standards; and PCAOB standards

Collaboration and security techniques

Comprehensive coverage of the One Big Beautiful Bill Act Review of key components of President Trump's tax bill, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions Tariff policy and implementation - analyze the use of tariffs as a fiscal and trade policy tool Digital assets and tax implications - understand the new Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies, NFTs, and broker responsibilities Artificial intelligence - discover how AI and generative tools are transforming tax practices, as well as how the IRS is leveraging AI to enhance audit selection Form 1099-K reporting requirements - understand the evolving IRS thresholds and rules for third-party payment platforms Sale of Passthrough Entity Interests and Net Investment Income Tax - analyze the tax implications of selling interests in passthrough entities, including relevant examples, and how the Net Investment Income Tax (NIIT) applies to these transactions  The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges, reporting responsibilities, and the impact of the 2024 Department of Labor Final Rule on worker status Timely coverage of breaking tax legislation Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas