CPE Catalog & Events

How to analyze others through simple observation A proven model to understand and predict behavior Why assertiveness is neither good nor bad What behaviors to expect from different personality types Why do I act like I do? Correcting employee issues in a new and better way

Proven ways to measure costs in relation to objectives Develop methods to measure company and department objectives Use ratios to measure and improve efficiency Develop an incentive system that rewards efficiency

Effects of recent legislation, including the recently enacted Inflation Reduction Act and the SECURE Act 2.0  The Qualified Business Income deduction   Filing information, filing status, personal exemptions, dependents, the standard deduction, etc.  Wages and salaries   Interest income, dividend income, mutual funds, Social Security  Figuring tax   Basic income tax preparation, Form 1040 and Schedules 1 – 3  Capital gains and losses   Medical and dental expenses, charitable contributions   IRA contributions and distributions   Distributions from qualified retirement plans, pensions, and annuities   Profit and loss from business or profession and self-employment tax   Depreciation   Rental income and expenses  Preparation of Schedules A, B, C, D, E, and Forms 4562, 4797, and more 

Effects of recent legislation, including the recently enacted Inflation Reduction Act and the SECURE Act 2.0 Filing information, filing status, personal exemptions, dependents, the standard deduction, etc. Dependents and income Wages and salaries Credits, withholding, estimated tax, and basic return preparation Capital gains and losses Itemized deductions

Timely coverage of breaking tax legislation Form 1099-K reporting requirements FinCEN reporting requirements under the Corporate Transparency Act in 2024, including recently updated FAQs Donor Advised Funds - IRS Proposed Regulations and Tax Planning Recent Employee Retention Tax Credit updates, including the limited-time reopening of the Voluntary Disclosure Program New Form 1099-DA Review of pertinent cases and rulings affecting taxpayers 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

Comprehensive coverage of the SECURE Act 2.0 Retirement planning in light of IRA and RMD changes Review of pertinent changes from recent legislation Reading a tax return for developing client-specific tax strategies Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future Compensation and fringe benefit issues Identify clients with net investment income tax problems and the potential ways to reduce or eliminate them All in the family: Tax tactics for spouses, children, and parents Understanding the environment: what’s new, what’s expired or expiring, and what’s likely to change

Comprehensive coverage of the SECURE Act 2.0 Understanding the environment: what’s new, what’s expired or expiring, and what’s likely to change Reading a tax return for developing client-specific tax strategies Changes to the lifetime estate tax exemption in light of proposed regulations  The net investment income tax: planning for compliance Family income-splitting strategies that need to be considered Income tax issues: impact on timing of other income Selling a principal residence Two principal residences at the same time Use of life insurance to protect families: Whole Life Insurance, Term Life Insurance, Universal Life Insurance, and Variable Life Insurance Using Roth IRAs and Roth contribution programs to best advantage Conversions: do they still make sense? Taking distributions: matching timing to client requirements Qualified plan contributions to reduce current income and Social Security tax: implications for business owners and self-employed Social Security solvency issues Incentive Stock Options and Employee Stock Purchase Plan considerations What to do about itemized deductions Trans-generational planning: conversions, income, and gain-splitting Tax benefits of HSAs and other tax-advantaged accounts Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future Planning for middle-income taxpayers: financial planning for the young, the working, and those approaching or in retirement Best financial planning ideas for young people

Comprehensive coverage of the SECURE Act 2.0 Understanding the environment: what’s new, what’s expired or expiring, and what’s likely to change Reading a tax return for developing client-specific tax strategies Changes to the lifetime estate tax exemption in light of proposed regulations  The net investment income tax: planning for compliance Family income-splitting strategies that need to be considered Income tax issues: impact on timing of other income Selling a principal residence Two principal residences at the same time Use of life insurance to protect families: Whole Life Insurance, Term Life Insurance, Universal Life Insurance, and Variable Life Insurance Using Roth IRAs and Roth contribution programs to best advantage Conversions: do they still make sense? Taking distributions: matching timing to client requirements Qualified plan contributions to reduce current income and Social Security tax: implications for business owners and self-employed Social Security solvency issues Incentive Stock Options and Employee Stock Purchase Plan considerations What to do about itemized deductions Trans-generational planning: conversions, income, and gain-splitting Tax benefits of HSAs and other tax-advantaged accounts Identifying tax opportunities: reviewing the prior-year return to develop a plan for the future Planning for middle-income taxpayers: financial planning for the young, the working, and those approaching or in retirement Best financial planning ideas for young people

Building change into the planning process Sales/income plan Intermediate planning Technology plan Capital equipment planning One-year operating plan Monthly planning Cash plan Risk plan

The keys that develop a plan into an actionable document The major difference between planning and budgeting Strategic planning The business plan The people plan The marketing plan Capital and technology plans

The keys that develop a plan into an actionable document The major difference between planning and budgeting Strategic planning The business plan The people plan The marketing plan Capital and technology plans

ACFE's Occupational Fraud 2022: A Report to the Nations and the most commonly found controls in fraud victim organizations  Internal controls in relation to COSO principles How to employ controls to cut losses How to modify controls in the post-COVID era Remote work circumstances and considerations

ACFE's Report to the Nations and the most commonly found controls in fraud victim organizations  Internal controls in relation to COSO principles How to employ controls to cut losses How to modify controls in the post-COVID era The potential impact of increased enforcement of laws and regulations to replenish government coffers Remote work circumstances and considerations

Residency status for U.S. federal income tax purposes Key provisions of U.S. income tax treaties Overview of the taxation of income from foreign entities Understanding Foreign Tax Credit Identifying foreign-source and U.S.-source income Foreign earned income and housing exclusion Foreign informational form filing requirements

Review of the different aspects of forensic accounting The civil litigation process as it relates to forensic accounting Litigation services provided by forensic accountants Fraud detection and prevention Various types of fraud Training and certifications in forensic accounting Forensic accounting in bankruptcy proceedings Forensic accounting in family law proceedings Calculating damages for use in litigation Valuations Ethical issues pertinent to forensic accounting

History of the financial statement audit Objective of a financial statement audit Audit Process and Linkage Management and the Auditor’s Responsibilities Evaluating Audit Risk Risk Assessment Process Risk Assessment Procedures Documentation

Timely coverage of breaking tax legislation Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares At-risk and passive activity loss considerations Basis planning Related party transactions: making them work Income splitting and shifting with family can create considerable benefits Sale of ownership interest and NIIT considerations

Timely coverage of breaking tax legislation Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares At-risk and passive activity loss considerations Basis planning Related party transactions: making them work Income splitting and shifting with family can create considerable benefits Sale of ownership interest and NIIT considerations

Developing issues related to Yellow Book audits and single audits Key AICPA developments affecting audits of governments and nonprofits (including SAS No. 145 on risk assessment) Recent GASB activities directed toward state and local governments (e.g., the implementation of GASB Nos. 100 and 101, and additional GASB projects) Lessons learned by nonprofits (and lessons remaining) from the implementation of FASB ASC 842, Leases and ASU No. 2020-07 related to contributions of nonfinancial assets Other issues related to nonprofits

Developing issues related to Yellow Book audits and single audits Key AICPA developments affecting audits of governments and nonprofits (including SAS No. 145 on risk assessment) Recent GASB activities directed toward state and local governments (e.g., the implementation of GASB Nos. 100 and 101, and additional GASB projects) Lessons learned by nonprofits (and lessons remaining) from the implementation of FASB ASC 842, Leases and ASU No. 2020-07 related to contributions of nonfinancial assets Other issues related to nonprofits