CPE Catalog & Events

Advantages and disadvantages to buyer and seller of an asset acquisition and a stock acquisition Tax treatment of consulting agreements and covenants not to compete Sale of personal goodwill associated with an asset acquisition Tax consequences associated with a stock acquisition and an asset acquisition Acquisitive reorganizations Non-tax issues that must be considered when a corporation is acquired

How to find unrelated buyers of a business Maintaining control of the business succession process Turning over the reins to family members: when to give up control Finding the right team to sell a business Options for selling a business to an unrelated party Options for selling a business to family members Options for selling a business to employees Overcoming the emotional attachment to a business Selling to family members for a life annuity Using family partnerships and trusts to transfer a business

The major topics covered in this class include:Common applications related to initial recognition and measurement, subsequent measurement or derecognition, presentation, and disclosure of cryptocurrency and other digital assetsFeedback from the AICPA's Digital Assets Working Group intended to assist auditors with opining on these digital records

The essential internal control concepts applied in a single audit How the auditor obtains an understanding of controls over compliance and then tests the effectiveness of those controls in a single audit How the auditor plans and performs tests of compliance in a single audit The identification and reporting of control and compliance findings

Characteristics of a gig economy Who is an employee and who is an independent contractor? Form 1099-NEC and reporting of non-employee compensation Reporting on Form 1099-K Gig workers and the requirement to pay self-employment tax throughout the year State tax implications of remote work for the business owner and workers How remote work creates state tax nexus Tax implications of employee telecommuting for the employer The “convenience of the employer” rule Drivers of both people and of meals or other products Section 199A deduction Implications of the Vizcaino case

High stakes conversations where the goal or outcome is paramount A Critical Conversation Worksheet to use as a tool Self-assessment of interpersonal approaches on a continuum from aggressive to silent  The stories: mine and yours — are they the same? Contrast statements for ensuring a shared understanding  Building confidence in conducting a Critical Conversation 

Reasonable compensation Fringe benefits for S corporation shareholders Built-in gains tax Excess passive income tax Notice 2020-75: PTE elections

The major topics that will be covered in this course include:New GASB standards:GASB 100, Accounting Changes and Error Corrections.GASB 101, Compensated Absences.Practical case studies.  

The major topics that will be covered in this course include:Overview of supplier contractsCase studies of successful and not-so-successful supplier relationshipsRisk potentials

The major topics that will be covered in this course include:Building Reports Workflow: Understand the steps for creating professional and functional reports.Gather and Organize Data: Learn best practices for compiling and cleaning data for accurate analysis.Set Calculations and Key Metrics: Apply formulas and functions to calculate meaningful insights. Format and Structure Report: Use formatting tools to create visually appealing and structured reports.Review and Validate: Verify data accuracy and troubleshoot potential errors.Share the Report: Learn methods for distributing reports effectively within your organization.

The major topics that will be covered in this class include:2021/22 legislation impacting individual taxpayersExtenders legislation updateChild tax and dependent care creditsSection 199A deductionCapital gains and lossesRental real estateOther passive activities losses

The major topics that will be covered in this course include:Evolution and current state of AI technologies in accountingDevelopment of comprehensive AI usage policies and guidelinesImplementation frameworks for integrating AI into accounting workflowsStrategic approaches to AI-driven process automation and optimizationMethods for identifying and capitalizing on AI opportunitiesBest practices for human-AI collaboration in accountingRisk management and ethical considerations for AI implementation

Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, Premium Tax Credit, Elective Payment, Transferability, and Prevailing Wage and Apprenticeship Requirements Comprehensive coverage of the SECURE 2.0 Act, including: Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, New Exceptions to Penalty-Free Withdrawal from Retirement Plans, and recent IRS guidance Timely coverage of breaking tax legislation Form 1099-K reporting requirements Detailed analysis and examples of Sale of Passthrough Entity Interest and Net Investment Income Tax The Gig Economy -- Tax implications, Independent Contractor vs. Employee Classification, and the DOL Final Rule FinCEN reporting requirements under the Corporate Transparency Act  Employee Retention Tax Credit updates 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 course include:Intro to digital assetsDifferences between cryptocurrency and non-fungible tokens (NFTs)IRS Notice 2014-12Tax implications of contributing digital assetsGift tax rules for donating, gifting or bequeathing cryptocurrency and NFTs.Substantiating charitable contributions of digital assetsTraps for the unwary.

The major topics that will be covered in this course include:The urgency of leading change now & the steps in leading changeThe power of crafting a vision that encourages buy-inThe art and science of building strong partnershipsAccelerating change through relationship networksCommunication strategies for changeEstablishing a feedback culture for successful changeManaging self in times of changeCase studies and real-world scenarios

The major topics that will be covered in this course include:Utilizing ChatGPT for IRS Tax Law Research: Principles and PracticesNavigating IRS Databases Using Advanced AI TechniquesUsing IRS Prompt Templates: In-depth Analysis and ApplicationChatGPT in Action: Case Studies and Real-World ScenariosExploring IRS Tax Laws: Strategies, Loopholes, and ComplianceError Prevention and Correction in Tax Law ResearchFuture Trends: AI's Evolving Role in Taxation and Accounting

The major topics covered in this class include:Career choicesEthical dilemmasJudicial proceedingsMitigation strategiesCreating tools to help make better decisionsAtonement and reconciliation

Review of recent federal legislation and administrative rulings Review of recent modifications to tax forms Review of small business tax law and administrative update changes Review of retirement plan changes Overall review of tax practice and procedures

The major topics covered in this class include:Target profit analysisBreak-even analysisRelevant costs and decision-makingStandard costs and variancesActivity-based costingSegment reporting and analysis

AICPA Code of Professional Conduct Threats to compliance with Code of Ethics Updated Statement of Standards for Taxpayer Services (SSTS) Ethical challenges in selecting appropriate GAAP alternatives