CPE Catalog & Events
Fiduciary Accounting: Fundamentals & Rules
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TBD
2.0 Credits
Member Price: $79
Fundamentals of fiduciary accounting Uniform Principal and Income Act Mandatory and discretionary allocations and adjustments Address the trustees ability to override the fallback rules Review the contents of a proper set of trust accounting statements
S Corporations - Overview
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TBD
2.0 Credits
Member Price: $79
Overview of S Corporation election and compliance requirements Comparison of S Corporations with other business entities Preparing Form 2553 and addressing late filing relief Shareholder stock and debt basis considerations Form 1120S and Schedule K-1: key aspects and reporting requirements Officer reasonable compensation requirements and IRS audit strategies Introduction to Schedules K-2 and K-3 Compliance with corporate formalities and taxable fringe benefits
The Power of a Good Story!
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TBD
4.0 Credits
Member Price: $129
The 3 elements of storytelling 3 real world examples 10 thoughts for the road
Corporate Ethics Cases: Discuss Real Life Conflicts
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TBD
4.0 Credits
Member Price: $129
Can you protect the public interest without violating our profession's confidentiality rules? How can a corporate world CPA get in trouble with their board of accountancy? Is a culture of fear and intimidation particularly susceptible to corporate fraud? How can using the CPA credential get a corporate accountant in trouble? Is exaggerating your CPE hours a violation of our professional codes of conduct? What are your options when your employer is clearly breaking the law? Does any legislation provide effective Whistleblower protection?
Key Tax Issues Facing Business & Industry
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TBD
4.0 Credits
Member Price: $129
Update and review of recent and key tax developments impacting business and industry "Tax-mageddon" - the all-important impending expiration/extension/renewal of the TCJA Other recent legislative, judicial, and IRS developments impacting business taxpayers Current status of Research and Experimentation costs and Interest Expense Limitation Phaseout of Bonus Depreciation and MACRS issues Travel and entertainment expense rules Independent contractor vs. employee
Passive Activities & Rental Real Estate Income Tax Issues
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TBD
8.0 Credits
Member Price: $300
Detailed coverage of the passive activity rules under IRC §469 (and related regulations), how the 3.8% net investment income tax under §1411 and qualified business income (QBI) deduction under §199A applies to rentals and passive activities, and what is a trade or business rental is under §162 How the PAL rules apply to rental real estate activities and investments in S corporations and partnerships Definition of an activity and the activity grouping and disclosure rules Real estate professional exception to the PAL rules for investments in non-passive rentals Special $25,000 loss allowance for rental real estate with active participation Material participation safe harbor rules Events that trigger suspended PALs Limitations on tax credits generated by passive activities Special rules that re-characterize passive income to non-passive income What rentals are subject to self-employment tax under §1402
Defining Where and Why Internal Controls are Needed
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TBD
2.0 Credits
Member Price: $89
The major topics covered in this course include:Control design basicsAreas or segments of an enterprise to controlControls to reduce riskControls to drive operations
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
Effective Communication Skills
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TBD
1.0 Credits
Member Price: $39
Communication Confidence Leadership
K2's 2023 Using OneNote More And Email Less
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TBD
2.0 Credits
Member Price: $79
Using OneNote as a powerful reference resource Learn how to move your emails into OneNote Share OneNote with a group of people and communicate within a notebook rather than email
Fraud Risk Management
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TBD
2.0 Credits
Member Price: $79
Fraud risk management Fraud risk assessments Data analytics Fraud risk management tools
K2's Getting Started With Artificial Intelligence
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TBD
2.0 Credits
Member Price: $79
Understanding AI tools available today Creating accounts in AI platforms Querying data from AI platforms Customizing your AI subscriptions
Topic 842: FASB's Lease Accounting Standard Update
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TBD
2.0 Credits
Member Price: $79
What is a lease? Recognition and measurement of lease assets and liabilities Impact on lessors and lessees Disclosures and transition rules Effective dates
CFO Series: Design Incentive Compensation Plans That Work!
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TBD
2.0 Credits
Member Price: $89
The major topics that will be covered in this course include:What are incentive plans really trying to achieve?Types of incentive plans commonly found.What are the advantages and disadvantages of each?What makes a plan work or fail.Compensation methods – stock, options, cash, etc.Specific issues in design – the unequal challenge, upper and lower limits, and tying to objectives.How to test a plan to ensure that it will work.
Partnership Essentials: Tax Basis Capital Accounts
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TBD
2.0 Credits
Member Price: $79
Importance of tax basis capital accounts Reporting negative tax basis Tax accounting for property contributed to a partnership Effect of the Ceiling Rule Allocation of depreciation to partners Alternative and Remedial Methods Effect on financial capital accounts Form 1065, Schedule K-1
The New AICPA Statements on Standards for Tax Services
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TBD
2.0 Credits
Member Price: $79
Review of the new AICPA Statement on Standards for Tax Services Reorganization of SSTS by type of work performed Discuss new standards on data protection, reliance on tools and representation of tax clients before taxing authorities
The Preparation of Form 709 - Line-by-Line
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TBD
2.0 Credits
Member Price: $79
Gift tax fundamentals and exclusions Completing Form 709 accurately Gift-splitting and its tax implications Lifetime exemption and GSTT considerations Valuation of gifted assets Common filing mistakes and IRS audits Updates on new legislation impacting gift taxation
Fraud Assessment for Small and Medium Sized Businesses
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TBD
4.0 Credits
Member Price: $129
The fraud triangle The fraud savvy model Symptoms of fraud Benford's Law The net worth method The vulnerability chart 10 steps for action today
2025 Accounting & Auditing Update for Small Businesses
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TBD
4.0 Credits
Member Price: $149
The major topics that will be covered in this course include:Accounting Standards Updates (ASUs) that are most likely to impact small businesses.ASUs initiated by the Private Company Council (PCC).Alternative reporting options to GAAP including FRF for SMEs and IFRS for SMEs.Audit standards that small business auditors will need to implement.
Introduction to Yellow Book: 8-Credit Boot Camp
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TBD
8.0 Credits
Member Price: $225
Accounting & Auditing Yellowbook Uniform Guidance