CPE & Event Catalog
Passive Activities and Rental Real Estate Income Tax Issues WEBCAST
-
Your Desk
8.0 Credits
Detailed coverage of the passive activity rules under IRC Section 469, how the 3.8% net investment income tax under Section 1411 and qualified business income deduction under Section 199A applies to rentals and passive activities, and what is a trade or business rental is under Section 162. How the PAL rules apply to rental real estate activities and investments in S corporations and partnerships. Definition of 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 Section 1402.
Current Federal Tax Develoments WEBCAST - Partnered with the Oregon Society
-
Your Desk
4.0 Credits
Analyze and apply the most recent 2026 legislative and administrative changes to client scenarios. Interpret new Treasury regulations and IRS notices issued during the first half of the year.Evaluate the impact of 2026 judicial decisions on established tax positions. Identify immediate practice management risks and opportunities created by shifting IRS procedural mandates.
CFO Series: Essential Cost Containment WEBCAST - Partnered with the Oregon Society
-
Your Desk
8.0 Credits
Understanding what the goal really is. Better planning, ready aim and then fire. What are the crucial considerations. Why do others in the organization hate to cut costs? What are the ‘ripple’ effects? What are the right costs to cut and not to cut? What are the more common mistakes made? The need to consider politics, culture, and strategy. Fourteen different perspectives to utilize to cut costs efficiently. Over fifty uncommon cost cutting possibilities. How to prepare for the next cost cutting exercise. A proven process to cut the right cost in an organization.
Pass-Thru Entity Owners Schedule K-1 Analysis WEBCAST
-
Your Desk
8.0 Credits
Detailed coverage of any new legislation affecting basis computations and distributions and changes to the schedule K-1s. Line-by-line analysis of the Schedule K-1s to determine how the items affect an S shareholder's stock and debt basis and a partner's outside basis and where the items get reported on Federal individual income tax return. The three loss and deduction limitations on the owner's individual income tax return. How cash or non-cash distributions affect the basis calculations and whether or not they are taxable to the owners. Compare the tax treatment of the sale of a shareholder's stock in an S corporation and a partner's interest in a partnership. What constitutes debt basis for an S corporation shareholder under the final regulations. The tax ramifications of repaying loans to S corporation shareholders and on open account debt. How recourse and non-recourse debt affect a partner or member's basis calculations and amount at-risk.
SSARS Codification: Preparation, Compilation and Review WEBCAST
-
Your Desk
8.0 Credits
SSARS Codification requirements. SSARS engagements: preparation of financial statements, compilation of financial statements and proforma financial information. Review of financial statements. Coverage of the amendments to the SSARS contained in SSARS 26 and SSARS 27.
Governmental Accounting and Auditing Update WEBCAST - Partnered with the Idaho Society
-
Your Desk
8.0 Credits
GASB updates. Updated Statements on Auditing Standards (SASs). Statement on Quality Management Standards (SQMS) No. 1, A Firm’s System of Quality Management. SQMS No. 2, Engagement Quality Reviews. SQMS No. 3, Amendments to QM Sections 10, A Firm’s System of Quality Management, and 20, Engagement Quality Reviews. Yellow Book and OMB updates affecting single audits. Ethics updates for governments and not-for-profit entities.
Case Studies in Accounting Fraud WEBCAST
-
Your Desk
4.0 Credits
Major financial statement frauds, including revenue recognition, estimates, earnings management and cut-off fraud. Major misappropriation of asset fraud schemes, including skimming, larceny, and additional schemes that occur within payments processing. Review of recent cases involving the same common fraud schemes that have always existed.
Creative Strategies for Buying, Selling, and Gifting a Business WEBCAST - Partnered with the Oregon Society
-
Your Desk
8.0 Credits
Valuation methods. Stock purchase vs. asset purchase structures. Estate and gift tax planning strategies. Gifting of business interests. Transfer of interests to split-interest and grantor retained trusts. S corporation stock transfers to trusts. Family limited partnerships and self-canceling installment notes. Using ESOPs to transfer business ownership.
Pension and Profit-Sharing Plan Strategies WEBCAST
-
Your Desk
8.0 Credits
Types of documents: advantages and disadvantages, where they fit and plan termination issues. Types of retirement plans. Plan selection and design. Contribution and deduction limits and timing. Reporting and disclosure: Form 5500 and participant communications. Legislative environment. In-plan Roth conversions.
Yellow Book: Staying Compliant With Government Auditing Standards WEBCAST - Partnered with the Idaho Society
-
Your Desk
8.0 Credits
Foundation and principles of generally accepted government auditing standards (GAGAS). Yellow Book compliance requirements. Ethics, independence and professional judgment. Competence and continuing professional education. Quality control and peer review. Standards for financial audits, attestation engagements and reviews of financial statements. Fieldwork and reporting standards for performance audits.
Comprehensive Roth IRA Strategies Analysis WEBCAST
-
Your Desk
2.0 Credits
Why Roth-related Rules of Thumb can be flawed. Questions you can use to evaluate recommendations. SECURE 2.0 changes related to Roth IRA and Roth 401k. Backdoor and Mega Backdoor Roth.
How AI Fits into the Accounting World WEBCAST
-
Your Desk
2.0 Credits
An overview of AI constructs. How artificial intelligence is being used by accountants today. Accounting-centric AI developments on the horizon.
Accounting and Auditing Update WEBCAST
-
Your Desk
4.0 Credits
Review of new accounting standards issued in 2025 and 2026. Applicable changes to accounting for government grants and crypto currency. Compilation and review standards and interpretations. Auditing standards including a deep dive into the quality management standards.
Preparation, Compilations and Reviews—A Practical Workshop WEBCAST
-
Your Desk
8.0 Credits
Preparation. Compilations. Reviews.
Preparation, Compilation and Review Issues - Highlights WEBCAST
-
Your Desk
2.0 Credits
AR-C 60. AR-C 70. AR-C 80 and AR-C 90.
K2's Getting Started With Artificial Intelligence WEBCAST
-
Your Desk
2.0 Credits
Understanding AI tools available today. Creating accounts in AI platforms. Querying data from AI platforms. Customizing your AI subscriptions.
K2's Artificial Intelligence for Accounting and Finance Professionals WEBCAST
-
Your Desk
4.0 Credits
Exploring AI applications in accounting and finance. Understanding AI features in everyday tools. Embracing the future: AI's impact on finance and accounting
Preparing Quality of Earnings Analysis WEBCAST
-
Your Desk
3.0 Credits
Uses of a Quality of Earnings Report. Information needed to prepare the report. Overlapping enterprise valuation concepts. Various adjustments to as reported EBITDA.
Financial Statement Disclosures WEBCAST
-
Your Desk
8.0 Credits
General requirements. Balance sheet, income statement and cash flow. Stockholders' equity. Business combination and consolidation.
K2's Business Intelligence with Microsoft Power BI Tools WEBCAST
-
Your Desk
0.0 Credits
The importance of Business Intelligence in today's business climate. Differentiating between Power BI licensing options. A hands-on approach to creating effective Power BI reports and dashboards.