CPE & Event Catalog
Audits of 401k Plans WEBCAST
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Your Desk
6.0 Credits
SAS 136 audit requirements for ERISA Section 103(a)(3)(C) audits. Update of the changes affecting 401k plans. Compliance issues commonly encountered in 401k plan audits. Best practices for engagement planning, internal controls, risk assessment, and detailed testing. Common audit reporting and disclosure issues.
OCBOA Case Studies WEBCAST
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Your Desk
8.0 Credits
Income tax-basis financial statement presentations. Cash and modified-cash financial statement presentations. Innovative and EBITDA type reports. OCBOA engagements. AICPA Financial Reporting Framework for Small- and Medium-Sized Entities.
Form 1041 Advanced Series Part 4: Post Mortem Considerations WEBCAST
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Your Desk
2.0 Credits
A review of the expansive nature of trust administration. The use of post-mortem elections. The use of an administrative trust and its advantages. Choosing a fiscal year for the administrative trust. The successor trustee of an administrative trust and whether the trust is simple or complex. Making the Sec. 645 Election, its duration, advantages and disadvantages.
Understanding Apportionment for a Multistate Business WEBCAST
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Your Desk
2.0 Credits
Apportionment formulas. Sourcing rules for service income and income from intangibles. Throwback and throw-out and when they apply. Apportionment applied to flow-through entities and sole proprietorships. Learn about alternative apportionment.
K2's Case Studies In Fraud and Technology Controls WEBCAST
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Your Desk
4.0 Credits
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.
Understanding and Creating an Internal Control System WEBCAST
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Your Desk
8.0 Credits
Underlying concepts of internal control. Defining where and why controls, policies and procedures are needed. Legacy control measures that are still important for businesses today. Creating control measures that address the use and protection of technology.
Divorce Concerns: Taxes, Valuation, Finances, Retirement, and Obligations WEBCAST
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Your Desk
8.0 Credits
Divorce and ongoing payment issues dealing with alimony and child support. Documents protecting a client going forward, including pre-nuptials, cohabitation agreements, post-nuptials and many others. Advanced income tax issues, including like-kind exchanges, filing status issues, credits and asset sales. Advanced retirement issues, including dissecting qualified, personal retirement, and nonqualified plans, QDROs, past and defunct plans, and using retirement assets to equalize assets. High-level valuation issues, including closely held business, stock redemptions, partnership redemptions and stock options.
Financial Statement Disclosures WEBCAST
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Your Desk
8.0 Credits
General requirements. Balance sheet, income statement and cash flow. Stockholders' equity. Business combination and consolidation.
Pass-Thru Entity Owners Schedule K-1 Analysis WEBCAST
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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.
Advanced Tax Planning S Corporations WEBCAST - Partnered with the Idaho Society
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Your Desk
8.0 Credits
Basis in S corporation stock. Distributions. Compensation planning. Qualified subchapter S subsidiaries. Liquidations, reorganizations, and redemptions. Estate planning and the use of trusts. Section 199A.
Accounting and Auditing Update WEBCAST
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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.
Federal Tax Update with Greg and George - Individual WEBCAST
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Your Desk
4.0 Credits
Important new tax cases. Legislative update (including Tax Cuts and Jobs Act extension). New administrative releases including revenue rulings, revenue procedures and notices.
Taxation of the Construction Contractor WEBCAST
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Your Desk
4.0 Credits
Walkthrough of accounting methods and relevant elections under IRC 460. Illustrative examples and analysis. Review of pertinent cases and revenue rulings. Update of other IRS activity, including recent Tax Reform.
Advanced Personal Financial Planning Update WEBCAST
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Your Desk
8.0 Credits
Retirement: accumulation and decumulation techniques, Social Security, Medicare and long-term care. Debt management, including mortgages and education financing. Insurance and investments from a life-planning perspective. Income tax legislation, cases, and rulings. Estate and trust planning strategies.
Basic Staff Tax Training: Individual WEBCAST
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Your Desk
8.0 Credits
Emphasize form 1040 and the accompanying reporting schedules for a basic individual income tax return. Identify and be able to implement basic individual income tax planning ideas for clients. Familiarity with several source documents utilized in the preparation of an individual income tax return. Identify common errors made in the preparation of an individual income tax return and understand how to avoid the errors in the future.
Federal Tax Update with Greg and George Business WEBCAST
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Your Desk
4.0 Credits
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 new administrative guidance on the OBBBA which was signed into law in 2025). New administrative releases including revenue rulings, revenue procedures and notices.
Estate and Trust Primer WEBCAST - Partnered with the Idaho Society
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Your Desk
4.0 Credits
Types of trusts. Trustee powers. Recognition and realization of income. Elements of an estate. Taxation of trusts and estates. Basic concepts of estate planning.
AHI: Level IV - Management and Leadership Essentials Training Condensed Course WEBCAST
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Your Desk
8.0 Credits
Expectations of the supervisor or manager. Leadership skills and styles. Managing self and priorities. Improving communication skills. Human motivation. Supervising, evaluating and coaching staff. Helping your firm grow.
Tax Planning for Rental Real Estate WEBCAST
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Your Desk
4.0 Credits
Rental activities and passive activities. Material participation. Real estate professional status. Active participation status. Depreciation recapture – Sections 1245. 1250. and 291. Vacation homes rented out. QBI deduction and rental properties. Section 1237 safe harbor for divided parcel sales. Practitioner considerations.
A&A Update for Closely Held Businesses WEBCAST
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Your Desk
6.0 Credits
Recently issued FASB Accounting Standards Updates, including those that will become effective during audit engagements conducted in 2026. Recently issued Statements on Auditing Standards and other AICPA activity. Recently issued Statements on Standards for Accounting and Review Services.