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June 4, 2020 8:30am – 12:00pm

Webcast: Complying With the Risk Assessment Standards When Auditing Privately-Owned Companies | 4204306A

Online registrations are currently closed, please call (602) 324-6847 for additional registration options

Auditors identify and assess the risks of material misstatement by understanding the entity and its environment. Privately-owned companies present unique challenges. We'll examine issues such as: a) Do identifiable controls exist? b) Do owners/managers promote compliance with company policies? c) Do owners/managers document controls and communicate them to staff? d) Are these controls observable? Can they be tested for operating effectiveness? e) Do owners/managers monitor employee performance and evaluate the controls in place?

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Webinar
Accounting & Auditing
4
June 4, 2020 10:00am – 12:00pm

Webcast: S Corporations: Allocation of Results | 4203335A

Online registrations are currently closed, please call (602) 324-6847 for additional registration options

Delve into topics focused on how the tax results of an S corporation are allocated among the shareholders. The determination of the nature of the allocated items can dramatically alter the shareholder level tax consequences. When stock ownership changes during the S corporation's year, a complex set of rules determines the allocation among shareholders. Consider how these rules apply when new stock is issued, redeemed, or sold. If there is a mid-year termination of the S election, the rules that determine the taxable income of the S corporation and C corporation can determine not only the amount of tax but also who bears the tax cost of operating the business. We will discuss these rules and the related tax compliance requirements.

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Webinar
Taxation
2
June 4, 2020 10:00am – 12:00pm

Webcast: Nonverbal Communication: The Silent Language of Success | 4203061A

Online registrations are currently closed, please call (602) 324-6847 for additional registration options

The initial career focus of many CPAs is to develop technical skills. However, to attain upward mobility, they must understand nonverbal communication that provides a career-building advantage. Understanding nonverbal communication helps in everything from proposals to final negotiations, to mentorship, as well as reduce inconsistent messaging and help build stronger relationships.

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Webinar
Management
2
June 4, 2020 1:00pm – 3:00pm

Webcast: Executive Presentation Presence: Speak Up, Move Up | 4203282A

Online registrations are currently closed, please call (602) 324-6847 for additional registration options

Partners, CFOs, directors, controllers and managers share a common skill; effective communication. Level up communication skills to aid in advancement and make an impact in meetings, presentations and more. This course highlights the importance of identifying the target audience, their expected goals and objectives, subject knowledge and attitude. Upon understanding the context, learn to construct a memorable, relevant presentation; and deliver it with impact. Skills from the companion course Nonverbal Communication: The Silent Language of Success will be incorporated to enable attendees to develop the subtle and powerful techniques most successful communicators use.

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Webinar
Management
2
June 5, 2020 6:30am – 2:00pm

Webcast: Accounting Analysis Basics | 4201973B STARTS AT 6:30 AM PDT

Develop financial reporting expertise to conduct an accounting analysis and detect distortions in financial statements. Accounting savvy permits the business analyst to leverage financial information to manage and implement business plans. Gain the tools necessary to become skilled at such analyses, including the instructor's Open Balance Sheet. Review the impact of financial and accounting data on the function of capital markets in relation to the changing economic landscape and globalization.

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Webinar
Accounting & Auditing
8
June 5, 2020 8:30am – 4:00pm

Webcast: Accounting Analysis Basics | 4201973A

Develop financial reporting expertise to conduct an accounting analysis and detect distortions in financial statements. Accounting savvy permits the business analyst to leverage financial information to manage and implement business plans. Gain the tools necessary to become skilled at such analyses, including the instructor's Open Balance Sheet. Review the impact of financial and accounting data on the function of capital markets in relation to the changing economic landscape and globalization.

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Webinar
Accounting & Auditing
8
June 5, 2020 8:30am – 12:00pm

Webcast: SSARS Practice Issues and Standards Update | 4204305A

SSARS #21 codified and clarified all previous SSARS standards and was effective for financial statements ending on or after December 15, 2015 (Calendar 2015). It revised existing standards, upgraded service requirements and introduced a new level of service – the "Preparation Engagement". SSARS #21 requires numerous practice issues for the various levels of service, including confirming the services to be provided with the client, attest vs. non-attest services, required procedures to be performed and documentation of them and reporting requirements for each level of service. SSARS #21 also addresses specific issues overlooked in the original standard.

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Webinar
Accounting & Auditing
4
June 5, 2020 8:30am – 11:40am

Webcast: Tax-Exempt Organization and Form 990 Basics | 4202924A

If you're preparing Form 990, look beyond the numbers. Learn the importance of questions asked and the required information provided on the core form and the schedules. Also, examine Form 990 including the core form and Schedules A-G and I-R. Gain an understanding of the impact of the unrelated business income tax (UBIT) upon different revenue streams. Featured topics include tax-exemption; intermediate sanctions; direct and grassroots lobbying and the "expenditure test"; public support; "quid pro quo" payments; the "expenditures test"; the "commerciality," and UBIT. Plus, briefly review federal and state UBIT and charitable filing requirements. Also, discuss certain provisions of the Tax Cuts and Jobs Act (TCJA) of 2017 that apply to tax-exempt organizations, along, with preliminary guidance, made to date. With respect to the rescission of ITC Section 512(a)(7), learn to obtain refunds of any UBIT paid by your clients on qualified transportation fringe benefits. Finally, learn new e-filing requirements, as well as, a new requirement for the IRS to notify organization in danger of automatic revocation of their tax-exemption.

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Webinar
Taxation
3.5
June 8, 2020 8:00am – 3:30pm

Webcast: Nexus After Wayfair - Multi-State Sales and Income Taxation in Business

Significant changes in how businesses operate and consumers shop has caused a desperate search for revenue by most states. Internet commerce defies taxation under traditional concepts of nexus and situs. States have been expanding their view of nexus, especially for sales taxes.

On June 21, 2018, the U.S. Supreme Court decided in Wayfair that physical presence is not required for sales tax nexus by overruling the Quill and National Bellas Hess decisions. This comes on the heels of Colorado's victory in the 10th Circuit to require interstate businesses who did not collect sales taxes to instead report to the state "to assist the state in collecting use tax from in-state purchasers." These decisions, plus recent trends in state legislation and merging nexus standards for taxing sales and income, are blurring the landscape for many businesses. This change in fundamentals from a "presence-based" tax system to an "economic opportunity-based" tax structure requires CPAs to understand state and local tax issues. Businesses need to consider restructuring themselves to minimize the multi-state tax burden.

This program explains and illustrates how to avoid becoming subject to excessive state taxation-and who knows, Congress might even pass legislation that has been proposed for almost 30 years.

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Webcast
Taxation
8
June 8, 2020 8:00am – 3:30pm

Nexus After Wayfair - Multi-State Sales and Income Taxation in Business

Significant changes in how businesses operate and consumers shop has caused a desperate search for revenue by most states. Internet commerce defies taxation under traditional concepts of nexus and situs. States have been expanding their view of nexus, especially for sales taxes.

On June 21, 2018, the U.S. Supreme Court decided in Wayfair that physical presence is not required for sales tax nexus by overruling the Quill and National Bellas Hess decisions. This comes on the heels of Colorado's victory in the 10th Circuit to require interstate businesses who did not collect sales taxes to instead report to the state "to assist the state in collecting use tax from in-state purchasers." These decisions, plus recent trends in state legislation and merging nexus standards for taxing sales and income, are blurring the landscape for many businesses. This change in fundamentals from a "presence-based" tax system to an "economic opportunity-based" tax structure requires CPAs to understand state and local tax issues. Businesses need to consider restructuring themselves to minimize the multi-state tax burden.

This program explains and illustrates how to avoid becoming subject to excessive state taxation-and who knows, Congress might even pass legislation that has been proposed for almost 30 years.

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Phoenix
Taxation
8

Need assistance to find the right mix of CPE to meet your CPE requirements and to fit your professional development needs? Contact the ASCPA to assist you in planning your CPE schedule at (602) 324-6042 or by email.