CPE Catalog & Events

Tax planning strategies for now and then Clients want help with present and future business services. Which tax planning strategies will you provide for your corporate and small business clients? Course materials are updated for the latest legislation and IRS guidance. They provide the information needed to answer tough questions and show you the best strategies for your clients. Materials are updated for the following tax changes: Required minimum distribution (RMD) requirements 529-to-Roth IRA and 529-to-ABLE rollover availability Increased SIMPLE plan catch-up contribution limits The Starter 401(k) plan for small businesses Meet the needs of small businesses at every stage Even though the materials focus on taxes, taxes are only one of many considerations a small business owner must make when forming a new entity. The course covers common small business matters at different stages in the business lifecycle: Growth stage Maturity stage Late-maturity stage Decline stage Content for all entity types What do you need to do to form a sole proprietorship, partnership, or other type of entity? As we address this question, you will consider the nuances of each entity structure.

What you document matters Understand different parts of the employee benefit plan (EBP) audit process, and learn to think holistically about your level of audit documentation. Understand the appropriate level of documentation in the performance of audit procedures of employee benefit plans, which will involve testing items that are not typically tested in audits of other types of entities. Real-life examples Learn from real-life examples and solutions, guided by a former employee benefit plan expert panel member and someone who performs peer reviews. Work in templates to truly understand documentation in an EBP audit, and learn best practices for documentation to incorporate into your audits.

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If you want to take your business to the next level, your leaders need to lead. Too often, though, they're swamped with doing someone else's work. This interactive session will show you when it's time to delegate, what you should be delegating, and to whom you should be delegating it. Most important, you'll learn the secret to delegation: It's not about your time. It's about surrounding yourselves with the right people.

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Intricacies of the S corporation form S corporations represent a special tax structure with unique rules and limitations. Become familiar with matters related to S corporations: Basis in S corporation stock Compensation planning Use of qualified subchapter S subsidiaries S corporations in estate planning Updated for recent developments It's important to stay current on legislation and IRS publications that affect S corporations. Learners gain insight into the procedures that the IRS issued in recent years to cure a defective S corporation election. The course also includes: Recently released revenue procedures New private letter rulings Other key pronouncements that are crucial to providing quality services to S corporation clients

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Collaborate, connect, innovate and inspire for success (bold) It's a new world for accountants and finance professionals. Ground-breaking shifts in regulation, leadership and technology mean that "business as usual" doesn't cut it anymore. Success now depends on our ability to collaborate, connect, innovate and inspire. For the past decade, Bill Sheridan has used the Maryland Association of CPAs acclaimed blog, CPA Success, to advise us on how to collaborate, connect, innovate and inspire. In doing so, he's learned a valuable lesson along the way: We build better businesses, live better lives and conquer complexity when we master the ability to look, lead, love and learn. Join this webcast to hear more.

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Building a solid foundation of partnership and LLC taxation A foundational understanding of partnership taxation is essential to a tax preparer's career. Given that most U.S. businesses are formed as pass-through entities, you'll likely encounter partnership tax matters that require your attention. This course covers the taxation of partnerships, including limited liability companies (LLCs) treated as partnerships for U.S. federal income tax purposes. Matters discussed include: Common transactions Check-the-box election rules Consequential court cases involving partnership formation Skills to explain partnership taxation matters to your clients Talking about tax can sometimes sound like speaking a foreign language to your clients. Learn how to explain complex issues with accuracy and confidence.

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How do I treat a property transaction? You'll be able to answer this question after reviewing the IRS cost and repair regulations. By understanding capitalized cost and depreciation rules, you can help your clients achieve significant tax savings. You'll also learn about the rules for: Depreciation Amortization Like-kind exchanges Involuntary conversions Business property sales Property-related timing issues Planning opportunities What's going on with capitalized costs and depreciation? Course materials cover the latest legislation, including: Accounting method change requirements for capitalizing and amortizing Section 174 research and experimental expenditures Changes to bonus depreciation percentages

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Get familiar with SAS No. 145 (bold) In October 2021, the AICPA Auditing Standards Board issued Statement on Auditing Standards (SAS) No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement. SAS No. 145 does not fundamentally change the key concepts underpinning audit risk. Rather, it clarifies and enhances certain aspects of the identification and assessment of the risks of material misstatement to drive better risk assessments and, therefore, enhance your audit quality. Hear from members of the Auditing Standards Board's risk assessment task force as they help you learn to navigate SAS No. 145 and examine new and updated concepts including: A new definition of significant risk New guidance on maintaining professional skepticism Revised requirements to evaluate the design of certain controls Separately assessing inherent risk and control risk Revised requirements regarding audit documentation New guidance on scalability

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Get familiar with SAS No. 145 (bold) In October 2021, the AICPA Auditing Standards Board issued Statement on Auditing Standards (SAS) No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement. SAS No. 145 does not fundamentally change the key concepts underpinning audit risk. Rather, it clarifies and enhances certain aspects of the identification and assessment of the risks of material misstatement to drive better risk assessments and, therefore, enhance your audit quality. Hear from members of the Auditing Standards Board's risk assessment task force as they help you learn to navigate SAS No. 145 and examine new and updated concepts including: A new definition of significant risk New guidance on maintaining professional skepticism Revised requirements to evaluate the design of certain controls Separately assessing inherent risk and control risk Revised requirements regarding audit documentation New guidance on scalabilitySpeaker - Maria Manasses,Elizabeth Gantnier

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How technology can help auditors improve efficiency, effectiveness and quality [bold] Auditors are perpetually in pursuit of enhancing the efficiency and effectiveness of their audits while upholding consistently high standards of quality. The integration of technology into the audit process can seamlessly accomplish these objectives. Join us as we delve into the insights of two distinguished members of the AICPA Auditing Standards Board's Technology Working Group, including its chairperson. You'll learn how technology can empower auditors to navigate the escalating demands of modern audits, particularly in the face of overwhelming data volumes, by harnessing available tools. Our presenters discuss common reasons auditors may resist using technology and why those reasons, even more commonly, are not always valid. Once you have an understanding that overcoming barriers to entry is possible, the Technology Working Group experts will guide you through the audit process. You'll explore key junctures where automated tools, techniques and commercial software solutions can revolutionize your audit methodology for the better. Our presenters then return to examine, in detail, how technology can help auditors during one of the most important steps in the process, the risk assessment. Highlighting benefits to efficiency and effectiveness, the new AICPA practice aid "Use of technology in an audit of financial statements" is the focus. Part I of this evolving practice aid takes a deep dive into risk assessment procedures. Walking through examples allows you to see how the guidance in the practice aid can assist in your daily work.

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How technology can help auditors improve efficiency, effectiveness and quality [bold] Auditors are perpetually in pursuit of enhancing the efficiency and effectiveness of their audits while upholding consistently high standards of quality. The integration of technology into the audit process can seamlessly accomplish these objectives. Join us as we delve into the insights of two distinguished members of the AICPA Auditing Standards Board's Technology Working Group, including its chairperson. You'll learn how technology can empower auditors to navigate the escalating demands of modern audits, particularly in the face of overwhelming data volumes, by harnessing available tools. Our presenters discuss common reasons auditors may resist using technology and why those reasons, even more commonly, are not always valid. Once you have an understanding that overcoming barriers to entry is possible, the Technology Working Group experts will guide you through the audit process. You'll explore key junctures where automated tools, techniques and commercial software solutions can revolutionize your audit methodology for the better. Our presenters then return to examine, in detail, how technology can help auditors during one of the most important steps in the process, the risk assessment. Highlighting benefits to efficiency and effectiveness, the new AICPA practice aid "Use of technology in an audit of financial statements" is the focus. Part I of this evolving practice aid takes a deep dive into risk assessment procedures. Walking through examples allows you to see how the guidance in the practice aid can assist in your daily work.Speaker - Samantha Bowling,Sara Watson

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The AICPA Town Hall Series delivers: Timely & Critical Information Interpretation & Analysis Firm and Business Strategies Practitioner Capabilities **Free for AICPA members Not an AICPA or CIMA member? Become one today.

A summary and analysis of the latest tax developments Building on your current understanding of tax strategies, this comprehensive course covers all legislative, judicial and IRS developments of the past year with a focus on implementation and compliance. All-new materials ensure a focused discussion of only the hottest topics affecting all types of taxpayers, including individuals, pass-through entities, C corporations, estates and trusts. Topics include: Inflation adjustments New and expanded individual and business credits Beneficial ownership information (BOI) requirements U.S. Tax Court cases A curated list of updates to help you prepare for tax season All-new content includes the most salient court cases and IRS revenue rulings, notices, FAQs, private letter rulings and chief counsel advice memoranda issued in the past year. You'll also find reminders about legislation that changed recently, including bonus depreciation limits, final regulations that go into effect and more. Recent U.S. Tax Court cases affecting individuals, nonbusiness and general business matters shed light on pivotal updates from the past year. Our in-depth analysis provides actionable insights to inform your practice.

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Proven communication techniques (bold) In this webcast, you will learn how to: Create a simple checklist to improve your writing and presenting skills Harness The Four Pillars of Confidence Make your presentation more engaging Incorporate non-verbal tools to present powerfully "If I were to summarize in one sentence the single most important principle I have learned in the field of interpersonal relations, it would be this: Seek first to understand, then to be understood." - Dr. Stephen R. Covey, *Seven Habits of Highly Effective People* Note: You will gain more from this course if you first take "Part One: Questioning and Listening to Discover Client Needs."

An overview of the latest tax developments affecting corporations and pass-through entities The world of business taxation is ever-changing. This engaging course delves into the most salient tax matters affecting businesses. All-new course materials focus the discussion on tax updates from the past year. A concise list of the most important court rulings and IRS publications All-new content includes information issued in the past year: Noteworthy court cases and IRS revenue rulings Notices FAQs Private letter rulings Chief counsel advice memoranda The course also focuses heavily on interpreting important proposed and final regulations affecting businesses. Course materials provide in-depth analyses that practitioners can apply when serving their clients. Topics include: Inflation adjustments Bonus depreciation limits Research and experimentation expenditures Pass-through losses Inadvertent S election terminations

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How you communicate with your internal and external customer can make or break your career! We all know how to talk, but how do we make sure we are really connecting with others? This course will discuss different personality styles and demonstrate the different ways to communicate information to them. See how recognizing their personality style(s) can turn communication breakdowns into breakthroughs.

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The most pressing tax matters affecting individuals, estates and trusts With so many tax developments that come up during the year, it's hard to stay on top of every salient issue. In this all-new course, learners get a tailored list of updates highlighting only the most pertinent issues concerning individuals, estates and trusts from the past year. Insights to study before, during and after tax season Learners are provided with in-depth explanations of budding issues that their clients may face. This course allows practitioners to develop up-to-date expertise in hot areas. Content includes: Tax rate tables Relevant regulations related to recent legislation affecting individuals, estates and trusts U.S. Tax Court decisions that inform practice Revenue rulings and other IRS documentation that provide a glimpse into IRS rationale

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Each event is a rebroadcast of the live Town Hall webcast from the previous week. The AICPA Town Hall Series delivers: Timely & Critical Information Interpretation & Analysis Firm and Business Strategies Practitioner Capabilities **Free for AICPA members Not an AICPA or CIMA member? Become one today.

Modern tax strategies for individual clients Frequent changes in legislation make it challenging to keep track of the opportunities for individuals to save on their taxes. Materials explain the latest tax law changes and the individual and business planning opportunities they provide. You'll gather a wealth of tax-planning tips and strategies and learn about key tax return issues so you have the latest guidance to serve your clients better. In this course, you'll explore the effects of the latest tax legislative, regulatory, and court actions, including: American Rescue Plan of 2021 SECURE Act 1.0 SECURE Act 2.0 Inflation Reduction Act of 2022 Tax Court decisions IRS guidance on the hottest tax topics affecting individual taxpayers

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Are you an accountant or finance professional working in the state and local government space? Are you an auditor with state and local government clients? If you answered "yes" to either of these questions, you're aware that to succeed at your job and to uphold the public trust, you need a solid understanding of governmental accounting and reporting. This course will walk you through GASB standards and look to the future by exploring current GASB projects.

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