CPE Catalog & Events
Let's End Business Ethics
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TBD
2.0 Credits
Member Price: $79
Ethics defined Are there business ethics? How to identify ethical issues Deciphering your ethical code Why ethical behavior is good for your business How to make ethical decisions
Surgent's Real Estate for Accounting and Finance Professionals
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TBD
2.0 Credits
Member Price: $119
Rental income and expense calculation and reporting Deciphering Schedule E (Form 1040) Nuances of vacation home rules Passive activity loss rules: foundations and implications Active vs. material participation in rental activities Tax reporting: how to group passive activities Limitations on passive losses: at-risk rules and deductions Classifying rental real estate activities Navigating exceptions in rental real estate taxation
K2's Improving Productivity With Microsoft 365/Office 365 Cloud Applications
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TBD
4.0 Credits
Member Price: $129
Understanding the Cloud-based options available in a Microsoft 365/Office 365 environment How to use tools such as Teams, Planner, and Power Automate Storing data in SharePoint Online and OneDrive for Business
Allison McLeod's Federal Tax Updates for Business Entities - 4 Hour
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TBD
4.0 Credits
Member Price: $129
Current business entity tax issues Any current tax legislation occurring during the period Other issues affecting the profession, including IRS procedure, current cases, payroll, and other federal tax issues
2025 Annual Update for Governmental Accountants & Auditors
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TBD
6.0 Credits
Member Price: $189
Single Audit Updates Auditing & Accounting Yellowbook
IRAs - Contributions & Distributions for Traditional, Roth, SEP & SIMPLE IRAs
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TBD
8.0 Credits
Member Price: $300
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 that 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
K2's Case Studies in Fraud and Technology Controls - 8 Hours
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TBD
8.0 Credits
Member Price: $225
Key fraud risks impacting businesses today Examples of fraud and the monetary impact on victims How to create, implement, and assess technology-based internal controls to reduce the probability of becoming a fraud victim
Partnership Preparation, Basis Calculations & Distributions - Form 1065 Schedule K & K-1 Analysis
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TBD
8.0 Credits
Member Price: $300
Extensive review of the partnership tax laws with an emphasis on any new legislative changes Review the Form 1065 to learn how income statement items get reported on the partnership/LLC tax return (i.e., page 1 versus Schedule K) and flow-thru to the partner/members on Schedule K-1 Analyze the Schedule K-1 line-by-line and discuss where the items get reported on the individual’s Federal income tax return and how the items affect the partner/member’s outside basis Look at detailed Schedule K-1 information reporting to partners/members needed for the qualified business income (QBI) deduction, 3.8% net investment income tax and business interest expense limitations Formation issues including the mandatory allocation of the §704(c) pre-contribution gain or losses back to the contributing partner/member Calculating the tax and §704(b) book capital accounts Reporting recourse and non-recourse debt on the Schedule K-1Tax ramifications and reporting of cash and non-cash distributions including disproportionate distributions of “hot assets” Overview of the §754 election for optional basis adjustments triggering §743 (transfer of interests) and §734 (distributions)
The Single Audit from Beginning to End Update
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TBD
8.0 Credits
Member Price: $225
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
Talk This Way - Communication Skills for the CPA
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TBD
2.0 Credits
Member Price: $89
The major topics covered in this course include:Pervasive best practices for effective communicationSpecific strategies for written materialsUnique considerations for verbal presentationsThe importance of recursive revisionTips for successPitfalls to avoid
How Prevalent Is Retaliation Within Your Culture?
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TBD
1.0 Credits
Member Price: $39
Retaliation protections Speak up culture Ethical culture
Revenue Recognition - Recognize Revenue
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TBD
1.0 Credits
Member Price: $39
Revenue Recognition Accounting
Global Internal Audit Standards (GIAS) Domain II - Part 2
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TBD
2.0 Credits
Member Price: $79
Internal Audit Standards GIAS Accounting Internal Controls
Fiduciary Taxation Part 1: Introduction to Form 1041 25-26
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TBD
2.0 Credits
Member Price: $99
Introduction to the Fiduciary Entity and Basic Fiduciary Entity Flowchart Authorities & Disciplines in Fiduciary Accounting & Taxation Fiduciary Tax Rates and Brackets Introduction to Subchapter J 5 Basic Rules & Concept of Fiduciary Taxation and Steps to Calculating the Income Taxation of Trusts & Estates Use of a Tax Spreadsheet
How AI Fits into the Accounting World
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this course include:An overview of AI constructs.How artificial intelligence is being used by accountants today.Accounting-centric AI developments on the horizon.
K2's Data Security And Privacy Issues And Solutions
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TBD
2.0 Credits
Member Price: $79
Understanding the differences between data security and data privacy The major types of security and privacy breaches Key steps you can take to mitigate your risks of becoming another victim
Mission-Critical Leadership: How Smart Managers Lead Well in All Directions
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TBD
2.0 Credits
Member Price: $79
Leadership foundations Leading downward Leading upward Practical leadership tools
Tax Practice Conduct Standards: Circular 230 and AICPA Statements 25-26
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TBD
4.0 Credits
Member Price: $175
Federal and California statutory and regulatory standards governing tax preparers: Preparer penalty provisions, Circular 230 and; AICPA Statements on Standards for Tax Services Tax shelter and reportable transaction issues in depth Attorney-client, Sec. 7525 and work product privilege issues and Kovel arrangements
What Every CPA Should Know About Fraud 25-26
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TBD
4.0 Credits
Member Price: $175
How is fraud detected The role of external auditors in finding fraud Revenue recognition issues Corrupt management Data mining Physical and biometric controls
Partnership & S Corporations: How to Calculate Basis
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TBD
4.0 Credits
Member Price: $129
Calculation of basis when the entity is formed, including the impact of contributed property How to calculate partnership tax basis capital accounts; Clarifies the how partnerships and S corporations debt impacts tax basis Discusses how distributions affect basis Explains how basis is impacted by sale and/or liquidation of the partnership or S-corporation interest Discusses how S corporation losses impact Form 1040 Schedule E reporting Comprehensive examples to illustrate the mechanics of the basis determination process