CPE Catalog & Events

112th Annual Conference: Adapt, Evolve, Thrive

A premier event designed to keep you ahead in a rapidly changing profession. Gain insights from expert speakers, explore key topics like leadership, ethics, and resilience, and get the latest AICPA updates. With engaging sessions and valuable networking opportunities, this is your chance to learn, grow, and connect with fellow CPAs.

Farm & Ranch Conference

Explore specialized tax rules and planning strategies for the agriculture industry with farm tax expert Roger McEowen. Gain insights into maximizing tax benefits and applying agribusiness-specific concepts for your farm clients.

Current Issues in Accounting and Auditing: An Annual Update

Recently issued but newly implemented Accounting Standards Updates (ASUs), the PCC Update, and items on the FASB's Technical Agenda New ASUs covering common control leases, crypto assets (e.g., cryptocurrency), and income tax disclosures Leases -- Topic 842 Recently issued SASs and other AICPA activity through SAS No. 149 Detailed review of SAS No. 145 Other important A&A practice matters

Key Partnership and S Corporation Tax Planning Strategies

Timely coverage of breaking tax legislation Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares At-risk and passive activity loss considerations Basis planning Relating party transactions: making them work Income splitting and shifting with family can create considerable benefits Sale of ownership interest and NIIT considerations

Government and Nonprofit Frauds and Controls to Stop Them

Examine real-world misappropriation of cash, check frauds, vendor scams, credit card abuse, grant funds, benefit schemes Consider an develop controls to stop fraud Tailor controls to the size and fit of the government or nonprofit

Limited Liability Companies: Losses, Liquidations, Terminations, Continuations and Sales

When are distributions taxable? Miscellaneous issues, including the critical difference between §736(a) and §736(b) payments Sales of an LLC interest - holding period and hot asset issues

The Most Critical Challenges in Not-for-Profit Accounting Today

Key issues related to not-for-profit financial reporting (e.g. presenting a measure of operations, various disclosures, concentrations of risk, and etc.) Key challenges encountered in not-for-profit accounting (e.g., contributed services, restricted contributions, conditional contributions, membership dues, noncash contributions, and etc.) Additional issues in not-for-profit financial reporting

The Top Five Tax Issues in Dealing with LLCs and Partnerships

Coverage of important provisions of The SECURE 2.0 Act and Inflation Reduction Act Self-employment tax issues: what you can and cannot do Capital accounts: book vs. tax issues Determining basis: key issues and technical analysis in calculating basis Dealing with debt recourse, nonrecourse, and why it matters Guaranteed payments, distributive shares, and draws: understanding the difference

Advanced Trust Issues: A Roadmap for Success in an Increasingly Complex Area

Key concepts of trusts, including recent trends; best practices; jurisdiction; and ways to avoid pitfalls Decanting Federal estate tax exemption and remaining relevance of trusts Irrevocable life insurance trusts The fole of family dynamics Choice of trustee and other fiduciaries State trust-friendly considerations Charitable trusts Delaware Statutory Trusts Powers of attorney Pet trusts - the emerging necessities State, county and local issues Portability QTIP Issues Creditor considerations Potential IRA problems Problems with re-titling assets

The Most Critical Challenges in Governmental Accounting Today

The implementation of GASB No. 101 on compensated absences The 2025 application of GASB No. 203 regarding certain risk disclosures GASB No. 103 addressing improvements to the financial reporting model Additional recently issued GASB standards and projects

Governmental and Not-for-Profit Annual Update

GASB update Not-for-profit accounting update Revenue recognition in not-for-profits FASB's lease standard FASB update Auditor's report and conforming changes Auditing Standards Board update SSARS and SSAE update Governmental auditing update

Advanced Tax Planning: S Corporations - BILLINGS

S corporation current developments: tax planning impact Compensation planning Basis in S corporation stock Distributions Use of qualified subchapter S subsidiaries Liquidations, reorganizations and redemptions Estate planning and use of trusts

Annual Update for Accounts and Auditors

Recently issued ASUs Current FASB exposure draft and projects Audit and attest engagements update Recent PCAOB guidance Latest activity from ARSC

Ethics and Professional Conduct: Updates and Practical Application

Conceptual Framework AICPA Code of Professional Conduct New interpretations added to the AICPA Code of Professional Conduct

Tax Fundamentals of LLCs and Partnerships

Basic tax structure of partnerships and LLCs Electing to be taxed as a partnership: "Check-the-box" rules Partnership distributions Compensatory payments to partners At-risk and passive activity limits Profit and loss allocations general rules and restrictions

Preparation, Compilation and Review Engagements: Update and Review

Overview of preparation, compilation and review guidance Accounting and reporting issues Current practice issues Common deficiencies in peer reviews Current and future standard setting projects

S Corporation Essentials: Review & Update

Construction Contractors: Critical Accounting, Auditing and Tax Issues

Overall landscape of the construction industry GAAP and recent changes affective the construction industry The Revenue Recognition Standard and its impact on the construction industry The unique relationship between the contractor and the surety Tax compliance issues facing construction contractors, including CTA reporting Ongoing and new tax issues for construction contractors Going concern disclosures and their importance to the construction industry The lease FASB ASC and its impact on the construction industry

Partnership Essentials: Review & Update