CPE Catalog & Events
ACPEN: Real Estate Professionals: Passive Activity, Sec. 199A and Investment Income Tax
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TBD
2.0 Credits
Member Price: $89
Definition, pros and cons of being a real estate professional Integration of the real estate professional rules with reporting on Form 1040, Schedule E Real estate professionals and indirectly owned (partnerships, S corporations) entity’s reporting on Form 1040 How ""real estate business"" is interpreted under the Section 199A rules and how it integrates with the passive activity rules Real estate professionals and the Form 8582 (Passive Activities) How to make the ""grouping"" election for passive activities and the flow-through deduction
ACPEN: Schedule C of Form 1040
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TBD
2.0 Credits
Member Price: $89
When Schedule C applies Cash v. Accrual method Typical business deductions Business vehicle expenses Section 179 and bonus depreciation
ACPEN: Ethical Leadership: Power, Influence, Integrity, and Trust
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TBD
2.0 Credits
Member Price: $89
The difference between personal power and positional power How proper use of power can be used to influence an ethical culture Leadership requires trust Knowing why trust cannot exist without credibility Understanding why ethics and trust require one another Appreciating the competitive benefits of commitment to ethical leadership
ACPEN: Taxation of Judgements and Settlements
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TBD
2.4 Credits
Member Price: $99
Types of damages or remedies that can be awarded or agreed upon pursuant to litigation. Review of the Internal Revenue Code and regulations governing the taxation of various types of litigation payments. Suggestions for drafting pleadings or settlement agreements.
ACPEN: Getting On Top of It All: How to Work Smarter, Not Harder - Part 2
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TBD
4.0 Credits
Member Price: $298
Why important things don’t get done on a timely basis, and what to do about it Five ways to increase productivity that almost no one ever uses The four proven ways to keep yourself and your staff motivated to consistently work at the highest level How to avoid feeling stressed out—even though your “to do” list is endless The three time management techniques that you’re not using that are critical to your success How to know and avoid what is a poor use or waste of your time How to set goals that excite you, and how to guarantee they actually get done Three ways to elicit help from others that ensure their cooperation and help The smart things to do with the extra time you’ll have when you’re on top of it all
ACPEN: The SECURE Act 2.0 – Planning Opportunities for Individuals
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TBD
1.2 Credits
Member Price: $39
Implications for individuals: Changes to the Saver’s Credit Changing the required minimum distribution rules for Roth 401(k)s Changes to required beginning dates for required minimum distributions of retirement plans. Penalty-Free Withdrawals for Certain Emergency Expenses Special provisions for firefighters and military personnel spouses Increases in catch-up contributions Impact on 529 plans Opportunities for student loan payment matching
ACPEN: Risk Wrangling: Surviving the Modern Business Rodeo
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TBD
2.0 Credits
Member Price: $89
Risk is the common thread in an evolving landscape Risk assessment Responding to assessed risks Auditing standards Other insights from AICPA guidance Fraud considerations The role of analytics Financial reporting considerations Risk mitigation
ACPEN: Tax Procedure
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TBD
2.0 Credits
Member Price: $89
Filing a tax return IRS audit RS Appeals Collections and litigation at courts of original jurisdiction
ACPEN: Best-in-Class Internal Controls: Best Practices for Finance Professionals
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TBD
2.0 Credits
Member Price: $85
Define and explore the basic concepts, myths and facts of internal controls Examine typical control types Identify why controls fail Identify a framework to develop the right balance of internal controls Discuss Internal Controls in the Digital Age Examine the variances and considerations of automated vs. manual controls Evaluate the concept of IT controls
ACPEN: Inventory Accounting GAAP, Software and Recognizing Variances
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TBD
2.0 Credits
Member Price: $89
Inventory accounting GAAP Methods for dealing with variances
ACPEN: Profitability Pricing: Boost your Bottom Line
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TBD
2.0 Credits
Member Price: $89
Competitive bids Achieving target profitability
ACPEN: Resolve Ethical Conflicts: Do the Right Thing and Keep Your Job
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TBD
2.0 Credits
Member Price: $89
Ethics Resolving Conflict
ACPEN: Financial & Tax Accounting for S Corporations
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TBD
4.0 Credits
Member Price: $149
Review of the AICPA "small&" GAAP rules The impact of the entity's tax status history on its financial accounting Deferred tax accounting for S corporations Required S status financial accounting disclosures Financial accounting impact of the C to S election and the S to C election The relationship of financial accounting and the Form 1120S Financial and tax accounting for the S corporation shareholder equity account Financial vs. tax accounting for loans to and from S corporations and their shareholders
ACPEN: The Controllership Series - Overhead, Direct and Indirect Costs and Allocation Methods
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TBD
1.0 Credits
Member Price: $39
Accounting Finance Procurement Operations
ACPEN: The Controllers Role in Data Analytics and Big Data
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TBD
1.5 Credits
Member Price: $79
Accounting Finance Financial Statements
ACPEN: Sarbanes-Oxley Overview
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TBD
1.6 Credits
Member Price: $79
Sarbanes-Oxley Compliance
ACPEN: Global Internal Audit Standards (GIAS) – Overview and Contrast to 2017 International Professional Practices Framework (IPPF)
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TBD
1.6 Credits
Member Price: $79
Accounting Internal Controls Internal Audit Standards
ACPEN: Creative Strategies for Buying, Selling, or Gifting a Business
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TBD
8.0 Credits
Member Price: $250
Valuation methods for business interests Stock purchase versus asset purchase Estate transfer and tax considerations Gifting strategies for business interests Trusts and partnerships in business transfers Self-canceling installment notes in transactions Transferring S corporation stock to trusts Business interest transfer with Employee Stock Ownership Plan (ESOP)
ACPEN: The Single Audit from Beginning to End Update
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TBD
4.0 Credits
Member Price: $250
Introduction Applicable AICPA standards Applicable OMB Circular Gathering information - determining the major programs Identifying risk – identifying the applicable compliance requirements Assessing risk – considering the internal controls over compliance requirements Designing procedures that are responsive to assessed risks – the tests of internal controls and compliance Evaluating single audit evidence
ACPEN: Understand Yours and Other People's Styles: Meet Them in the Middle and Be More Effective in Generating Great Results!
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TBD
1.0 Credits
Member Price: $39
Communications Self-Awareness Leadership