CPE Catalog & Events

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

Study real-life misappropriations involving federal awards and how they were carried out The backgrounds, motivations and methodologies of the fraudsters Brainstorm where things went wrong that allowed the frauds to occur without prevention or detection

High stakes conversations where the goal or outcome is paramount A Critical Conversation Worksheet to use as a tool Self-assessment of interpersonal approaches on a continuum from aggressive to silent  The stories: mine and yours — are they the same? Contrast statements for ensuring a shared understanding  Building confidence in conducting a Critical Conversation 

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

Forms 5500, 5500SF and 5500EZ Form 5500: nuances and schedules Reporting and disclosing compliance issues Reporting delinquent contributions Failure to file

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

Overview of the law that authorizes the IRS to reward whistleblowers who submit information leading to recovery Review of the whistleblower claim process Criteria for eligible claims Case studies of significant claim recoveries paid by the IRS to whistleblowers Issues underlying whether a practitioner should ever act as the whistleblower Addressing delays inherent in the whistleblower claim process The structure and role of the Whistleblower Office Best practices for the submission of a good whistleblower claim Working with other governmental divisions in processing whistleblower claims A brief overview of other, non-IRS whistleblower claims

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

Identify inconsistencies and uncover financial misconduct Use psychological and behavioral cues to detect deception Build rapport to elicit key details from interview subjects Adapt questioning techniques to different personalities and contexts

What is blockchain technology? How do you buy crypto? How do you store crypto? Use cases of cryptocurrency Blockchain technology  Use cases of cryptocurrency Tax overview How taxes work for cryptocurrency investors How taxes work for cryptocurrency mining Taxation of other transactions Foreign reporting requirements and crypto How to use a tool like CoinTracker to calculate capital gains and losses New developments in the space Tax planning opportunities  Why do accountants need to care?

SSARS No. 21, Clarification and Recodification, and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services -- 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions  SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters

Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, Premium Tax Credit, Elective Payment, Transferability, and Prevailing Wage and Apprenticeship Requirements Comprehensive coverage of the SECURE 2.0 Act, including: Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, New Exceptions to Penalty-Free Withdrawal from Retirement Plans, and recent IRS guidance Timely coverage of breaking tax legislation Form 1099-K reporting requirements Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax The Gig Economy -- Tax implications, Independent Contractor vs. Employee Classification, and the DOL Final Rule FinCEN reporting requirements under the Corporate Transparency Act  Employee Retention Tax Credit updates 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

The essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings

AICPA hot topics and standard setting initiatives Discussion of suite of nine integrated SASs effective for years ended December 31, 2021 Discussion of the standard on audit evidence effective for years ended December 31, 2022 Discussion of the standard on auditing accounting estimates and disclosures effective as of December 31, 2023 Discussion of the two standards on use of specialists and information from a pricing service, and the newly updated risk assessment standard effective for years ended December 31, 2023 Discussion of standards that are effective beginning in 2025, including those dealing with client acceptance and questions asked of the predecessor auditor, the partner’s responsibility for engagement quality, group audits, conforming changes to compliance auditing, and more

Contract principles Partnerships and limited liability entities Legal issues related to various types of business organizations Worker classification Employee rights and the duties of employers Intellectual property Real property law Bankruptcy basics Environmental Law Merger Basics

Understanding who millennials are and what distinguishes them from other sectors of the workforce Changes millennials seek in the workplace Suggestions on engaging and developing millennials Best practices by organizations who have successfully integrated millennials Expectations as to learning, development and training Work environments and schedules School to work transitions Views on salary, benefits and corporate ethics Whether millennials’ expectations are significantly different from any other generation Strengths millennials offer which set them apart from others Common myths pertaining to millennials Definitions of success

Review of recent federal legislation and administrative rulings Review of recent modifications to tax forms Review of small business tax law and administrative update changes Review of retirement plan changes Overall review of tax practice and procedures

How experienced speakers manage presentation anxiety The elements of effective persuasion The three styles of speech Strategies to improve speech pace The importance of volume when presenting The art of the pause Methods for using visual aids Best practices for preparing for a presentation Components of an effective presentation

Defining three critical elements: responsibility, empowerment and accountability, and how they work together to create results Designing and using clear agreements that provide clarity Skills for holding yourself and others accountable for results, no matter what Knowing where you are in the accountability game... what you do/don’t do well

The implementation of GASB No. 101 on compensated absences The 2025 application of GASB No. 102 regarding certain risk disclosures GASB No. 103 addressing improvements to the financial reporting model Additional recently issued GASB standards and projects