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CPE Catalog & Events

Showing 3661-3680 of 3878 Results (Page 184 of 194)

S Corporations: Key Issues, Compliance, and Tax Strategies - Tax Staff Essentials

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Online

8.00 Credits

Member Price: $319

Advantages and disadvantages of S corporations Electing S corporation status Termination of S corporation status S corporation tax on built-in gains S corporation pass-through to shareholders, basis, and losses S corporation distributions Taxable year of S corporations S corporation passive activity rules, fringe benefits, and other considerations

The Bottom Line on the New Lease Accounting Requirements

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Online

4.00 Credits

Member Price: $139

Lease classification Amortization of the leased asset Derecognition of the underlying asset Recognition of lease receivables Lease modifications Sale and leaseback transactions

SOC 2® Report Walkthrough

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Online

2.00 Credits

Member Price: $89

Sections within a SOC 2 report CUEC considerations Inclusive versus carve-out methods of reporting on controls at subservice organizations Report opinion types SOC 3 reporting Bridge letters

Ethics With A Dash of Courage

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Online

2.00 Credits

Member Price: $89

The Value of a Courageous Culture and courageous decision-making models Challenges to creating a culture of courage Communicating your courageous culture How/When to speak up? Career-ending vs teachable moment? Supporting courageous decisions Communicating courage The Journey to Leading with Courage - Building a personal action plan

Capitalized Costs & Depreciation - Tax Staff Essentials

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Online

5.50 Credits

Member Price: $189

Tax basis of property acquisitions Initial basis of property acquired in an exchange transaction Materials, supplies, repairs, and improvements Accounting method changes Depreciation: MACRS, Section 179 and bonus Intangible assets and amortization Organization and startup costs Research and experimental expenditures H.R. 1, commonly referred to as OBBBA

Leases: Mastering the New FASB Requirements

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Online

8.00 Credits

Member Price: $319

Lease classification Amortization of the lease asset Derecognition of the underlying asset Recognition of lease receivables Lease modifications Sale and leaseback transactions Presentation and disclosure requirements

Yellow Book: Staying Compliant With Government Auditing Standards

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Online

8.00 Credits

Member Price: $319

Foundation and principles of generally accepted government auditing standards (GAGAS) Yellow Book compliance requirements Ethics, independence, and professional judgment Competence and continuing professional education Quality control and peer review Standards for financial audits, attestation engagements, and reviews of financial statements Fieldwork and reporting standards for performance audits

Streamlined Excel Reporting Series Session 2: Working with PivotTables

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Online

2.00 Credits

Member Price: $89

Report type comparison Customizing PivotTable options Format and design options Calculated fields and items Multiple value fields

AICPA Town Hall Series (11/12/2026)

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Online

1.00 Credits

Timely & Critical Information Interpretation & Analysis Firm and Business Strategies Practitioner Capabilities

Pass-Through and Corporate Annual Tax Update

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Online

3.50 Credits

Member Price: $125

Strategies for tax savings Business entity changes IRS administrative issues, compliance, and new forms Court cases settled in the last year that provide tax return guidance IRS rulings, procedures, and notices for the last year New, updated, and expiring tax deductions and credits

Preparation, Compilation, and Review Engagements: Update and Review

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Online

4.00 Credits

Member Price: $139

Overview of preparation, compilation, and review guidance Accounting and reporting issues Current practice issues Common deficiencies in peer reviews Current and future standard-setting projects

Lessee and Lessor Accounting

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Online

2.00 Credits

Member Price: $89

Lessee and lessor accounting models Lease and non-lease components Lease classifications Initial and subsequent measurement of leases

Estate & Trust Primer - Tax Staff Essentials

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Online

4.00 Credits

Member Price: $139

Types of trusts Trustee powers Recognition and realization of income Elements of an estate Basic concepts of estate planning

Performing Preparation, Compilation and Review Engagements

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Online

2.00 Credits

Member Price: $89

Engagement objectives Performance requirements and standards Documentation Differences between compilation and preparation engagements Engagement criteria Changes in level of service

Individual Income and Tax Compliance Annual Update

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Online

3.50 Credits

Member Price: $125

IRS guidance, including notices, revenue rulings and revenue procedures IRS and Treasury proposed, temporary and final regulations U.S. Tax Court cases Legislative updates

Yellow Book: Application of GAGAS Principles

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Online

6.00 Credits

Member Price: $239

Foundation and principles for the use and application of generally accepted government auditing standards (GAGAS) General requirements for complying with the Yellow Book Ethics, independence, and professional judgment Competence and continuing professional education Quality control and peer review

AICPA Town Hall Series (Rebroadcast of 11/12/2026)

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Online

1.00 Credits

Timely & Critical Information Interpretation & Analysis Firm and Business Strategies Practitioner Capabilities

Ethics and Professional Conduct

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Online

2.00 Credits

Member Price: $89

Discussion of what makes an ethical dilemma. Review of recent ethical violations Practical applications of the independence and conflict of interest rules Current PCAOB concerns

Accounting for digital assets under US GAAP: Specialized accounting, fair value, and stablecoins

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Online

1.50 Credits

Member Price: $69

Guidance on how to account for digital assets Fair value of digital assets under FASB ASC 820 Accounting for stablecoins Specialized industry practice for digital asset accounting

Tax Fundamentals of LLCs and Partnerships - Tax Staff Essentials

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Online

8.00 Credits

Member Price: $319

Basic tax structure of partnerships and LLCs Check-the-box elections to be taxed as a partnership Partnership distributions Compensatory payments to partners At-risk and passive activity limits Profit and loss allocations: general rules and restrictions