CPE Catalog & Events
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
Comprehensive Accounting and Financial Reporting Update
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TBD
4.0 Credits
Member Price: $149
The major topics covered in this class include:CECL for nonfinancial institutions.Accounting for Paycheck Protection Program loans.Accounting for web-hosting services.Revenue recognition.Leases.FASB projects in progress.
The Ethics of Care in the Workplace
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this class include:Ethical Values and PrinciplesCompassionManaging ExpectationsRespect and HumilityAttribution Theory
Ultimate Small Business HR Guide: Essential Tips for Success
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TBD
1.0 Credits
Member Price: $39
Small Business Management
Annual Update on the 2024 Revised Uniform Guidance And Time & Effort Reporting
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TBD
2.0 Credits
Member Price: $79
The definitions in 2 CFR 200.1 are the building blocks of the regulation and so we will provide you the impactful revisions to the citation language This session will provide you the precise wording changes, showing parts that were changed or new requirements that were added We will discuss universal wording changes as well as the effective date for implementation We will discuss impactful changes and how it will affect compliance The session will cover a new requirement for whistle blower protection We will discuss a unique insight of how time reporting is a claim and how claims can have detrimental consequences if not aware What should an organization do if they did not keep time records for a grant A "war" story when a university did not take the time reporting requirements seriously
Why Auditors Fail To Detect Fraud
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TBD
2.0 Credits
Member Price: $79
Reasons auditors fail to detect fraud Willful Ignorance SAS No. 82 Additional documentation How and who to talk to Determining the Tone At the Top How to Determining Intent If you expect it, you will see it
2024 PCAOB and SEC Update
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this course include:Developments at the PCAOB.Recent trends in SEC comment letters.Enforcement actions and administrative proceedings.Conclusions and predictions for the future.
Better Forecasts: Be a Better Predictor
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TBD
2.0 Credits
Member Price: $79
Why an open mind and the ability to doubt helps make great predictions Why it is better to be a fox than a hedgehog How non-conformists change the world How to focus on what matters How to learn from the past without hindsight bias