January 23, 2019 9:30am – 5:00pm

Webcast: Form 1041: Down to the Basics

Review the fundamentals of the fiduciary entity, fiduciary Accounting & Auditing and taxation. From inception to completion, practitioners analyze Form 1041 and use a spreadsheet to track the different calculations necessary for accurate preparation.

This course will also review recent tax law changes that impact Form 1041, provide tools and schematics to assist in navigating various problem situations and improve the overall comprehension of what to look for when reviewing a Form 1041 submitted by another practitioner.

Materials are provided as an ebook.

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Webinar
Taxation
8
January 23, 2019 9:30am – 5:00pm

Webcast: Partnership and LLC Taxation: Advanced Issues, Including Transfers of Interests and Liquidations

Congress has modified the audit rules for partnerships, adding additional complexity to an already complex area. Get ready to help clients plan partnership and limited liability company transactions to minimize Taxation. Updated for the Tax Cuts and Jobs Act.

This program covers allocation of basis in debt, step up in basis upon transfer, disguised sales, abandonment of partnership interest, special allocations of income and deductions, reallocation of depreciation among partners, reporting income from forgiveness of indebtedness, determining an LLC member’s self-employment income, and more. 

Materials are provided as an ebook.

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Webinar
Taxation
8
Webinar
Specialized Knowledge
2
January 24, 2019 8:00am – 11:30am

Webcast: Professional Ethics Update for CPAs in Business - Including Revised AICPA Code (8-11:30)

Always up to date, this course meets the Arizona biennial four-hour ethics CPE requirement for CPAs in business renewing their licenses. In addition to meeting Arizona State Board of Accountancy requirements, the course includes materials and examples designed to provide CPAs in business with a practical understanding of the professional ethics standards. The AICPA Code of Professional Conduct continues to evolve, including new provisions specifically for CPAs in business. The course also includes an Arizona Accountancy Statute and Administrative Code update covering recently adopted changes and initiatives presently being considered by the Board of Accountancy.

 

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Webcast
Ethics (meets Arizona's R4-1-453-5)
4
January 24, 2019 8:00am – 11:30am

Professional Ethics Update for CPAs in Business - Including Revised AICPA Code (8-11:30)

Always up to date, this course meets the Arizona biennial four-hour ethics CPE requirement for CPAs in business renewing their licenses. In addition to meeting Arizona State Board of Accountancy requirements, the course includes materials and examples designed to provide CPAs in business with a practical understanding of the professional ethics standards. The AICPA Code of Professional Conduct continues to evolve, including new provisions specifically for CPAs in business. The course also includes an Arizona Accountancy Statute and Administrative Code update covering recently adopted changes and initiatives presently being considered by the Board of Accountancy.

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Phoenix
Ethics (meets Arizona's R4-1-453-5)
4
January 24, 2019 9:30am – 1:00pm

Webcast: Mr. Spock and Homer Simpson: The Two Sides of Human Economic Behavior

Explore how economics can be used to explain everyday behavior in a myriad of real-life situations. Discuss the work of the most influential and seminal minds in the economics profession.

Most people think of economists as seers who try to predict the future of the stock markets, government deficits, unemployment, etc.—a far too parochial view of what economists do. Fascinating economists are engaged in the study of human behavior. The most fertile minds in economics today deal with observing the world and trying to understand it, not predict it.

Attendees will gain an appreciation for how the economist views the world and the power of their theories to explain why people behave the way they do.

Materials are provided as an ebook.

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Webinar
Management
4
January 24, 2019 12:00pm – 1:00pm

What the Heck is a HECM: aka Reverse Morgage?

During this discussion, we will talk about some of the basics of how reverse mortgages work. We will then look at some examples of how they have helped various older adults improve their financial position during their retirement years. And, finally, we will go over some of the tax issues associated with this financial planning tool. By the end, you should have a better over-all feel for when a reverse mortgage might help those you know, and when it might not.

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Tucson
1
January 25, 2019 7:30am – 3:00pm

Webcast: Not-For-Profit Organizations: Treasury Utilizing QuickBooks

Not-for-profit organizations are always in need of volunteers to be treasurers or members of the financial oversight committee. CPAs are often asked to fulfill these roles. This course highlights the Accounting & Auditing needs of such organizations.

QuickBooks will be used to demonstrate how its tools provide more efficient and effective financial management for your not-for-profit. This course is geared to hands-on, or future hands-on, treasurers of service clubs or similar organizations.

Materials are provided as an ebook for this course.

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Webinar
Accounting & Auditing
8
January 25, 2019 7:30am – 3:00pm

Webcast: Best Practices for Tax Income and Expense Recognition

Gain an understanding of timing issues under federal income tax law by understanding how to maximize timing to benefit clients.

Review historical antecedents, including U.S. Supreme Court cases and federal tax rules regarding timing of income and expenditures; and learn how cash and accrual methods of Accounting & Auditing have grown toward mirroring each other for federal income tax purposes.

Also, study underutilized planning opportunities to defer income or facilitate tax reporting, and benefit from the hands-on approach to Code and Regulation sections, revenue procedures and court cases.  The course has been updated to reflect changes made by the 2018 Tax Cuts and Jobs Act.

 

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Webinar
Taxation
8
January 25, 2019 8:00am – 3:30pm

Webcast: IRC §199A QBI Deduction TCJA Update

The Tax Cuts and Jobs Act (TCJA) was a major overhaul of our tax system that has lowered the income tax rates for individual and corporate taxpayers and introduce a new 20% deduction for qualified business income (QBI) for sole proprietors and pass-through entities (starting in 2018). The cornerstone of this course is the comprehensive discussion of the newly enacted 20% QBI deduction regulations under IRC §199A and other TCJA income tax provisions affecting individuals and businesses.   

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Webcast
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.