CPE Catalog & Events

The major topics that will be covered in this course include:Understanding ethical implications of AIData privacy and security considerationsCompliance with regulations and professional standardsDeveloping ethical AI policies and procedures

The major topics that will be covered in this course include:Required minimum distributions for a deceased’s heirs2025 retirement plan contribution limitsRequired minimum distributions and contributions to charityKey provisions of Secure Act 2.0

The major topics that will be covered in this course include:Changes in Tax LawInternational and federal challengesResolutions for new and emerging problems

The major topics covered in this course include:Lightning round review of the following apps, with an explanation and demonstration of what each of them offersTeams - the foundation of all that you do in Microsoft 365SharePoint / OneDrive - secure cloud storagePower BI - the new financial reporting modelStream - the YouTube for your organizationBookings - streamline your appointment scheduling OneNote - get your content organized for quick retrieval Lists - create custom list tracking reportsTo Do - consolidate all your Outlook, Planner and general "to do's" in one appPlanner - manage simple and complex engagements and projects in an intuitive appA quick look at many of the remaining apps

The major topics covered in this class include:Various types of penalties: Accuracy related, fraud, understatement of valuation, reporting requirement, failure to pay, and pay or deposit penaltiesRules on waiver of penalties and interestsVarious forms and procedures for requesting reliefFirst Time Abatement: Requirements and proceduresHow an individual taxpayer qualifies for Reasonable Cause abatementProcedures for requesting refund of paid penaltiesAvailable administrative options

The major topics covered in this course include:Types of external fraudConsiderations as organizations work to reduce fraud riskExternal fraud and known parties/External fraud unknown perpetrators

Marginal tax rates effective in 2025 and beyond The QBI deduction Qualified residential interest Child Care Credit Miscellaneous itemized deductions, including the educator deduction Rollovers from 529 plans to ABLE accounts Additional expenses treated as qualified higher education expenses for purposes of 529 accounts Termination of credits for environmentally clean autos and expenditures Other timely topics

The essential internal control concepts applied in single audits How auditors obtain an understanding of controls over compliance and test the effectiveness of those controls in single audits How auditors plan and perform tests of compliance in single audits The identification and reporting of control and compliance findings

The major topics that will be covered in this course include:Common conflicts CPAs faceThe impacts of having/not having crucial conversations Learn your conflict style and how to elevate your conflict capabilitiesIdentifying conflict triggersBest practices using an integrated approach from Crucial Conversations, Fierce Conversations, and Leading with Questions.Interviews from CPAs and real-life scenarios they faced and what crucial conversation approaches they used.

• An overview of the individual and business tax changes in the One Big Beautiful Bill • Identifying tax planning opportunities in the tax formula • Different types of planning • Frequently-used planning techniques • Qualitative and quantitative considerations • The connection between tax planning and other financial planning areas, such as retirement, investment, insurance, and estate planning • Looking to the past, present, and future as we plan

• An emphasis on newly enacted tax legislation affecting IRAs., including the NEW final required minimum distribution (RMD) regulations • Contribution limits to and tax treatment of distributions from Traditional, Roth, SEP and SIMPLE IRAs • Deductible phase-out limits for Traditional IRA contributions for taxpayers who are active participants in qualified retirement plans • Roth IRA contribution phase-out limits, as well as tax-free qualified distributions • Planning opportunities for conversions to ROTH IRAs • Rollover rules to/from different retirement accounts and the one-rollover-per-year limitation • The different options of receiving IRA distributions before age 59 ½ and avoiding the 10% early distribution penalty (including substantially equal periodic payments) • The required minimum distribution (RMD) rules from IRAs needed to avoid the 50% penalty after the account owner turns age 72 or dies • The tax ramifications of spouse and non-spouse beneficiaries and how this affects the RMD calculation after the account owner's death • Overview of health savings account (HSA) eligibility rules, contribution limits and distribution rules

• FASB Accounting Standards Codification disclosure requirements • An overview of the disclosure landscape • How materiality enters into disclosure decisions • Navigating the FASB Codification

Professional standards Audit planning Risk assessment and control testing Documentation best practices for investments and plan expenses Key audit areas in the financial statements, such as contributions and contributions receivable, benefit payments, and participant notes receivable Participant data and participant accounts Initial audits, plan mergers, and other issues

The major topics that will be covered in this course include:Summary of the impact of fraud on entities worldwide.Common fraud schemes and typical median losses that result.How smaller entity fraud risk differs from those of larger entities.The statistical profile of the most common fraud perpetrator.The most effective methods for preventing and detecting fraud.Cybersecurity risk management trends and best practices.

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 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 Real Estate professional requirements 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

The major topics that will be covered in this class include:Introduction to Strategic Formula Use:Why choosing the right formula matters: clarity, performance, and maintenanceCommon traps: overusing IF, defaulting to familiar tools, ignoring modern functionsHow Excel offers multiple ways to solve the same problem and how to pick wiselyConditional Logic and Branching Tools:IFS vs SWITCH vs nested IF: comparing readability and structureWhen to simplify logic and how to avoid nested nightmaresSummarizing Data:SUMIFS vs SUMPRODUCT: multiple conditions, weighted sums, totalsFiltering and Output Control:FILTER vs IF + INDEX: dynamic data extraction with vs without Excel 365Trade-offs in backward compatibility and ease of useCustom Output and Decision Trees:CHOOSE vs SWITCH vs LOOKUP: logic trees and category mappingEmbedded Variables and Reusability:LET vs named ranges: clarity and efficiency for long formulasUsing LAMBDA with LET to create custom functionsSimplifying and documenting complex calculationsBest Practices for Formula Selection:Criteria for deciding: readability, flexibility, future maintenanceTips for avoiding overengineering and formula bloat

The major topics that will be covered in this course include:Overview of accounting developments affecting not-for-profit organizations, including recently issued Accounting Standards Updates (ASUs) from the Financial Accounting Standards Board and an introduction to the International Non-Profit Accounting Standard (INPAS).Auditing and attestation developments from the AICPA, including the next phase of quality management with a focus on monitoring and remediation responsibilities. Recent and upcoming standards affecting audit, attestation, and consulting engagements, including updates related to SSAEs, SSARSs, exposure drafts on confirmations and fraud, and changes affecting group audits. 

How a partner’s outside basis and capital account differ Reconciling Schedule M-2 Form 1065 with Partnership K-1 Schedule L IRS requirement to report partner tax basis on the transactional approach Implications if a capital account is negative Deficit restoration accounts and qualified income offsets Modified outside basis method and modified previously taxed capital method Determining a partner’s beginning capital account  Beginning capital account for partnerships and partners consistently reporting on the tax basis The two types of adjustments under 754 and how 743 and 734 require different capital account presentations

Introduction to the EU AI Act: background, objectives, global relevance, and extraterritorial scope Key provisions and risk classifications: prohibited, high-risk, limited-risk, and general-purpose AI systems; prohibited AI practices Compliance requirements for high-risk AI systems: technical documentation, data governance, and human oversight requirements; importance of risk management and transparency obligations Practical steps for U.S. professionals: strategies to align with EU compliance standards; anticipating future regulatory developments

The graduated holding periods and the related graduated capital gain exclusions Raising the per-issuer gain exclusion cap to $15 million Raising the corporate-level aggregate gross asset threshold to $75 million Qualifications for a corporation to issue Section 1202 stock Using multiple non-grantor trusts to unlock the $15 million exclusion cap The 10% test associated with non-operating real estate and investment securities The 50% working capital test The 80% test relative to an active qualified trade or business QSBS attestation letter Excluded businesses Permissible businesses, including manufacturing, retailing, technology, and wholesaling How Section 1202 applies in the context of a transfer to other taxpayers