CPE Catalog & Events

The Quality Management Suite of Standards was required to be implemented by December 15, 2025. The standards modernize the firm's approach to quality to reflect an increased focus on risk assessment, technology use, and the presence of outside experts on many engagements. Beginning with performing a risk-based approach, the standards provide accounting firms with the ability to enhance their quality control by shifting their focus to a proactive approach (management) from a reactive approach (control). The results of the firm's risk assessment will form the basis of its new Quality Management document. This is not just a tweak of the old document but a more robust document that adds new requirements from the new standards. We will cover how to perform a risk assessment, including the key provisions of the standards, and how to effectively implement a monitoring plan. We will also review how the firm will evaluate its System of Quality Management beginning in 2026.

This course is designed to provide a comprehensive understanding of charitable gifting strategies and their implications for individual taxpayers. Participants will explore the fundamentals of charitable giving, including the tax benefits, legal considerations, and planning opportunities available under current tax law. The course will cover the types of organizations that qualify for charitable contributions, the income and estate tax treatment of gifts, and the various methods of structuring charitable donations to maximize tax efficiency. Attendees will learn about specific charitable gifting techniques such as donor-advised funds, charitable remainder trusts, and qualified charitable distributions from retirement accounts. The course will also examine tax deduction limits, substantiation requirements, and the impact of state tax credits on charitable giving. By the end of the course, participants will be equipped with the knowledge and tools to guide clients in implementing effective charitable giving strategies that align with their financial and philanthropic goals.

This course goes beyond the basics and addresses important practical issues that an experienced practitioner must know. Even if you have attended other S corporation courses, you will learn something new in this course.

Revenue involves significant risks that warrant special consideration during audits. The Financial Accounting Standards Board (FASB) has issued a new standard—"Revenue from Contracts with Customers" that replaces most industry-specific revenue recognition requirements in US GAAP. A new principles-based, five-step revenue recognition model now applies. Recent disclosures of qualitative and quantitative information, significant judgments, and changes in judgments are also required. New systems, processes, and controls may be needed. Poor design or implementation may pose heightened risks of material misstatement, including those due to fraud.

The need for individual tax planning has never been greater. After passage of the One Big Beautiful Bill (OBBB), exclusions from income, above-the-line deductions, and credits will play a critical role in tax planning, but the changes to business, itemized, and exemption deductions must also be considered. This course reviews the different types of planning and essential planning techniques. Examples of these approaches are illustrated as scores of tax strategies are presented.

Business leaders often view an internal control system as a security measure. However, a well-designed system can also drive entity objectives. Learn to design a robust and well-supported system, leveraging years of experience and key concepts from authoritative pronouncements and frameworks. Explore strategies to address new business challenges, including evolving markets, rapid changes in business, and increasing governmental and industry-based regulation. This course is for anyone working with internal controls.

We all make predictions in our personal and professional lives. We base our decisions to marry, buy a house, launch a new product or hire staff on expectations about the future. How can we use best practices and current research to improve our ability to predict the future" We will examine current best practices in forecasting to help us prepare better budgets and projections. We will also examine budgeting pitfalls and ways to avoid budget traps. We will discuss the risks that cause actual results to vary from our predictions and discuss methods to deal with both known and unknown risks.

Thanks to the One Big Beautiful Bill Act (OBBBA) passed in 2025, 100% bonus depreciation is now permanently available for new and used assets. OBBBA has restored 100% bonus depreciation and increased the depreciation that can be taken under Section 179. OBBBA also provided a new, important depreciation topic — qualified production property. These topics, covered extensively in the program, are vital for tax practitioners advising business taxpayers.

Working from home presents both benefits and challenges for professionals. For employees, working from home provides opportunities to be more productive and gain time that would otherwise be spent commuting to and from the office. Employers who utilize remote work enjoy fewer fixed costs, more efficiency, and greater employee satisfaction. Without proper planning, professionals who work remotely may experience increased anxiety and disorganization. They may also jeopardize data privacy. However, when executed properly, working remotely can help organizations become more efficient and profitable, while at the same time improving employee morale. This course looks at how firms and companies have successfully implemented work from home programs and discusses mistakes that can be avoided through proper planning.

Many accounting and finance practitioners have had difficulty understanding and applying the One Big Beautiful Bill Act (OBBBA). Accounting and finance practitioners are still confused and challenged by many of the new and extended tax provisions that the OBBBA delivered. Mastering these crucial provisions requires multiple exposures to these challenging tax changes. This program is a four-hour review and analysis of the most important changes from the OBBBA that impact both individual and business taxpayers. This course affords accounting and finance practitioners an opportunity to gain a broader, deeper understanding of this wide-ranging set of new tax rules, to grasp what is new and what is a continuance of prior rules, and to develop deeper planning insights into the many changes that the OBBBA contains. To the extent that the Treasury has provided guidance relating to OBBBA changes, we will discuss that guidance. We will also point out areas where Treasury guidance would be useful and areas where guidance is expected.

Getting ready for busy season involves not only knowing what's new for the current year but also understanding how the changing limits, phaseouts, and other rules apply to current-year returns. With OBBBA enactment over the past few years, the present course will constitute a one-stop "shop" that brings you the essential individual tax information. In addition, this course provides an up-to-date review of important tax form changes, new tax forms, new limitations, key developments as they are reflected in the IRS forms, IRS filing issues, and deadlines that will be invaluable to attendees who prepare tax returns during busy season.

Spear phishing. Ransomware. Malware. Like the threats your business faces, the cybersecurity lexicon is constantly evolving. This comprehensive presentation imparts practical privacy and data security know-how and creates fluency with the latest terminology. Learn best practices for cybersecurity safety, as well as tailored training for those in positions responsible for implementing security policies. It is just as important to be diligent, safe, and well-versed in the attacks that we face in our personal lives.

This course introduces key cybersecurity concepts tailored for financial professionals. It emphasizes the CPA's role in cyber risk management, key terminology, and practical steps to foster a security mindset, integrating cybersecurity with financial reporting.

Accounting and finance professionals are responsible for presenting partner capital accounts on the tax basis. But what does this mean and how have rules changed in recent years regarding partner capital accounts? This webinar covers exactly that. For accounting and finance professionals preparing partnership 1065 forms, this course explains these complex rules in practical and understandable terms.

Good managers know how to delegate, but it can be a challenge to manage employees who are more interested in passing the buck than being responsible. Lack of ownership and responsibility can bog down processes and shut down projects. This workshop will help you create a game plan for building a culture of accountability with your team.

Pass-throughs (S corporations and Partnerships) are the most popular choice of newly formed business entities. However, for years, taxpayers and their preparers have struggled to calculate, update, and maintain the pass-through entity owners" tax basis information in each investment correctly. Calculating and accounting for tax basis and adequately reporting the impact of operating and liquidating distributions for these entities are among the most frequently cited audit deficiencies. Taxpayers have also misapplied the tax rules when calculating the gain or loss from the sale of the interest. Recently, the IRS initiated enforcement initiatives designed to audit owners of pass-through entities regarding their calculations of tax basis and their tax treatment of distributions. This course will teach you how to properly account for both items for your clients who own an interest in a partnership or an S-corporation. Learn to identify the most common mistakes and errors and report these items correctly before your client is audited.

With tax laws growing more complex and evolving by the minute, CPAs need more than just a surface-level understanding of partnership and LLC taxation. This course takes a lifecycle approach'from formation through growth and operations to eventual liquidation'focusing specifically on closely held entities. Through case-driven instruction, you'll tackle real-world tax issues at both the partnership and partner level. We'll break down key concepts with practical examples and scenarios you're likely to encounter in the field. Attendees will leave with a comprehensive reference manual packed with practice aids, actionable guidance, and fully developed case studies you can put to work immediately.

This course covers SSARS requirements for preparing, compiling and reviewing financial statements through SSARS 27. With SSARS 21, the AICPA Accounting and Review Services Committee (ARSC) introduced the Preparation service to SSARS and rewrote the Compilation and Review Standards in a clarified format. SSARS 22 and 23 made minor modifications to SSARS 21. SSARS 24 and 25 made substantive modifications to the SSARS, mainly when performing review engagements. SSARS 26 updates the SSARS with conforming changes made necessary by the new Quality Management standards. SSARS 27 modifies the applicability of AR-C 70 when engaged to prepare financial statements.

Designed as an all-you-need-to-know update for accounting, auditing, and attestation practitioners at all levels in public accounting and industry, this course provides a comprehensive review of recent standard-setting and rulemaking activities of the Financial Accounting Standards Board (FASB), American Institute of Certified Public Accountants (AICPA), Public Company Accounting Oversight Board (PCAOB), and Securities and Exchange Commission (SEC). On the financial accounting front, we will cover the FASB's Post-Implementation Review (PIR) report released in late 2025 for lease accounting under ASC 842 and discuss the best practices in applying the standard and identifying any ongoing issues practitioners are experiencing with applying the standard. We will also discuss the more than a dozen ASUs the FASB has issued since the beginning of 2024 and into 2026 covering government grants, derivatives and financial instruments, practical expedients for credit losses under ASC 326, and expense disaggregation on the income statement. Our focus on AICPA standards includes a detailed discussion of revamped AICPA quality management standards. The AICPA updated and modernized the standards by issuing Statement on Quality Management Standards 1, 2, and 3 (SQMS 1, SQMS 2, and SQMS 3, respectively), SSARS No. 26, and SAS 146, Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards (SAS 146). These standards, now effective as of December 15, 2025, modernize quality management standards to reflect an increased focus on risk assessment, technology use, and the presence of outside experts on engagements. We will also discuss AICPA's proposed SAS, The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements, intended to supersede AU-C section 240. We will also cover new rules impacting public company audits and present case studies on recent fraudulent accounting stories and best practices for detecting and preventing such frauds. In summary, the course is your go-to source for all things A&A and will prepare you for your upcoming engagements throughout the rest of the year.

The course provides a comprehensive, hands-on, pencil pushing understanding of the preparation of both S corporation and partnership/LLC tax returns, along with the underlying laws, regulations, etc. The course uses the basic concepts underlying the two main types of business returns: 1120S and 1065 as building blocks for more complex concepts tax preparers should be aware of. The theoretical concepts get illustrated in comprehensive examples that incorporate the most up-to-date law changes and provisions.