CPE & Event Catalog
Reviewing Individual Tax Returns: What Are You Missing? WEBCAST - Partnered with the Oregon Society
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Your Desk
4.0 Credits
Qualified business income deduction. Hobby losses. Self-employment health insurance. Business start-up costs. Depreciation. Schedule C issues. Like-kind exchanges. Charitable contributions of property.
CANCELLED 2027 Washington Ethics and New Developments with Mark Hugh WEBCAST
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Your Desk
4.0 Credits
The AICPA Code of Professional Conduct. Washington ethics rules and recent changes. New developments and best practices for CPAs in public accounting and industry. Case studies and Washington administration and enforcement.
Forms 1120S and 1065 Return Review Boot Camp for New and Experienced Reviewers WEBCAST -Partnered with the Oregon Society of CPAs
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Your Desk
8.0 Credits
Reviews of portions of error-prone staff-prepared Forms 1120-S and 1065 from client-provided information. Be aware of legislative changes. How to reduce input errors. When and how to rely on third-party data import software. What are common errors preparers make and what are the areas generating malpractice claims? Initial administrative groundwork. The importance of Schedule M-1. Learn how various schedules are related and learn how to self-review. Overview of new Schedules K-2 and K-3. Don't fall prey to reporting oddities. When can seemingly separately stated Schedule K items actually be trade or business items to report on Forms 1120-S or 1065? Form 1120-S - What exactly is terminating S elections today? How do I recognize a second class of stock? Maintaining shareholder basis schedules; beware of final IRS regulations regarding "open debt"; the default method of calculating basis versus the election under Section 1367; can an S corporation distribute earnings and profits from C corporation years? Form 1065 - New tax reporting requirement for partners' capital balances. Why use Section 704(b) to maintain capital accounts; Section 704(c) regulations for preventing the shifting of tax consequences among partners or members; allocating recourse, nonrecourse, and qualified nonrecourse debt; a review of Section 754 step-up in basis rules. Discussion of more complex transactions included in corporate structures. Multiple checklists of efficient procedures to identify potential issues on an 1120-S or 1065 tax return.
CORE Series: Transfer Pricing in Today’s Global Tax Environment WEBINAR
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Your Desk
1.0 Credits
Transfer pricing strategies.
Taxation of Tips and Overtime Under OBBBA WEBCAST
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Your Desk
2.0 Credits
$12,500 deduction per individual for qualified overtime pay. Payment of overtime under the Fair Labor Standards Act (FLSA). Calculating the “premium portion” of the extra half-time pay. Social Security and Medicare withholding. Employer furnishing the record of qualified overtime compensation to employees. Definition of a qualified tip. IRS list of traditionally tipped occupations. $25.000 deduction for reported tips. The transition rule allowing employers to indicate the approximate amount designated as tips or overtime. State tax issues relating to tips and overtime. Changes in the W-2 reflecting new employer reporting responsibilities.
CORE Series: Best Practices for Setting Reasonable Compensation Based on IRS Guidelines WEBINAR
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Your Desk
1.0 Credits
Reasonable employee compensation in the nonprofit industry.
Hands-On Tax Return Workshop - Individuals (Form 1040) WEBCAST - Partnered with the Oregon Society
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Your Desk
16.0 Credits
This two-day session is taught using a Hands-On methodology. Using a comprehensive case study (actual W-2s, 1099s, 1098s, K-1s, etc.), the participant will walk through the preparation of the Form 1040 and related tax schedules. Each participant will receive a comprehensive individual income tax reference manual that includes numerous practice aids, real world examples, new Federal income tax forms and schedules, and Pat Garverick’s Quick Reference Chart. Topics include: Comprehensive review of individual income tax laws, with emphasis on new legislative changes and the status of expiring or extended provisions. Dissecting the Form W-2, 1099-NEC, 1099-K and Schedule K-1. Form 8995 – Qualified Business Income deduction. Schedule A – allowable itemized deductions and phase-out rules. Schedule B – interest and dividend income. Schedule C and F – trade or business income and deductions. Form 4562 – depreciation and amortization including Schedule 179. Schedule D – sale of capital assets and personal residences. Form 4797 – sale of trade or business property including the ordinary income recapture rules under Schedule 1245 and Schedule 1250. Schedule E – rentals, passive activities and flow through entities. Other gross income items including alimony, state and local refunds, IRA and pension distributions, unemployment compensation and social security benefits, and more.
Federal Tax Update with Greg and George WEBCAST
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Your Desk
8.0 Credits
Important new tax cases. Legislative update (including Tax Cuts and Jobs Act extension). New administrative releases including revenue rulings, revenue procedures and notices. Important new tax cases. Common circumstances that result in S corporation terminations (including how to fix mistakes). A new case from the Tax Court on an S corporation that triggered large gains from constructive distributions. Legislative update (including Tax Cuts and Jobs Act extension). New administrative releases including revenue rulings, revenue procedures and notices.
CORE Series: AI in Finance: Cutting Through the Hype to Make Smarter Decisions WEBINAR
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Your Desk
1.0 Credits
Making informed, strategic AI decisions.
CORE Series: Mitagating Liability and Ethical Risks Facing CPA Firms Today WEBINAR
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Your Desk
1.0 Credits
Professional liability exposure.
Hands-On Tax Return Workshop - S Corporations (Form 1120S) - Partnered with the Oregon Society
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Your Desk
8.0 Credits
This session is taught using a Hands-On methodology. Using a comprehensive trial balance, the participant will walk through the steps to prepare a complete and accurate Form 1120S (and related schedules). Each participant will receive a comprehensive S corporation income tax reference manual that includes numerous practice aids, real world examples, new Federal income tax forms and schedules, and Pat Garverick’s Quick Reference Chart. Topics include: Comprehensive review of S corporation income tax laws, with emphasis on new legislative changes and the status of expiring or extended provisions. Schedule K analysis. Discuss how schedule K items get allocated to shareholders on their schedule K-1s. Look at detailed Schedule K-1 information reporting to shareholders needed for the qualified business income deduction, 3.8% net investment income tax and business interest expense limitations. Talk about the unreasonably low officer compensation issues. Learn the special tax treatment of fringe benefits paid to 2% shareholders and family members. Schedule M-1 – calculate the reconciliation of income or loss per books with income or loss per income tax return. Schedule M-2 – detailed step-by-step calculation of the AAA, PTI, E&P and OAA accounts, and more.
Hands-On Tax Return Workshop - Partnerships & LLCs (Form 1065) WEBCAST - Partnered with the Oregon Society
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TBD
8.0 Credits
This session is taught using a Hands-On methodology. Using a comprehensive trial balance, the participant will walk through the steps to prepare a complete and accurate Form 1065 and related schedules. Each participant will receive a comprehensive partnership income tax reference manual that includes numerous practice aids, real world examples, new Federal income tax forms and schedules, and Pat Garverick’s Quick Reference Chart. Topics include: Comprehensive review of partnership income tax laws, with emphasis on new legislative changes and the status of expiring or extended provisions. Comparison of partnerships, LLCs and LLPs, Overview the formation of a partnership/LLC and the Section 704(c) pre-contribution gain or loss rules, Schedule K analysis– determine if income statement items are separately or non-separately stated income and expense items, How schedule K items get allocated to partners on schedule K-1s, Look at detailed Schedule K-1 information reporting to partners needed for the qualified business income deduction, 3.8% net investment income tax and business interest expense limitations, and more.
CORE Series: Navigating the Basics of U.S. International Tax Compliance WEBINAR
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Your Desk
1.0 Credits
Foreign entity ownership. Cross-border transactions. Reporting forms. Potential penalty exposure.
CORE Series: Washington State Tax Obligations for Nonprofits WEBINAR
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Your Desk
1.0 Credits
B&O tax. Sales and use tax. Exemptions. Filing requirements.
CORE Series: Understanding the Fundamentals of Single Audits WEBINAR
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Your Desk
1.0 Credits
How single audits work. How major programs are determined. Where to locate and interpret key guidance.
CORE Series: Basics of Federal Indirect Cost Recovery WEBINAR
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Your Desk
1.0 Credits
A foundational overview of indirect cost rates, common methodologies, and key compliance considerations under federal awards.
CORE Series: A Practical Guide to AI Prompt Engineering for Finance Professionals WEBINAR
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Your Desk
1.0 Credits
Practical AI prompt engineering techniques.
Steps to Stop External Fraud WEBCAST
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Your Desk
2.0 Credits
This session is taught via the use of case studies adapted from real world examples. These studies are designed to show participants ways to identify external fraud risk scenarios and methods to reduce this risk. The topics discussed in this session include: Types of external fraud. Considerations as organizations work to reduce fraud risk. External fraud and known parties/External fraud unknown perpetrators.
2027 Washington Ethics and New Developments with Mark Hugh WEBCAST
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Your Desk
4.0 Credits
The AICPA Code of Professional Conduct. Washington ethics rules and recent changes. New developments and best practices for CPAs in public accounting and industry. Case studies and Washington administration and enforcement.
CORE Series: Building an AI Governance Infrastructure That Stakeholders Trust WEBINAR
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Your Desk
1.0 Credits
Building and AI governance infrastructure.