CPE & Event Calendar

This course addresses the practical aspects of Section 469 and the needed skill to handle pragmatic issues. Fundamentals are reviewed, planning opportunities identified, creative strategies discussed and evaluated along with remaining traditional approaches. The goal of this instructive program is to understand and solve problems under Section 469, with emphasis on tax savings ideas. Readers will overview the proper administration of this complex and often cumbersome provision.

The Tax Cuts and Jobs Act (P.L. 115-97), enacted December 22, 2017, created, under 199A, a new deduction for up to 20% of qualified business income (QBI) from partnerships, limited liability companies (LLCs), S corporations, trusts, estates, and sole proprietorships for tax years beginning after December 31, 2017. However, determining the 199A deduction amount and availability is a complex multi-step process that may phase out some or all of the deduction. In the face of this complexity, the text provides a selected overview of the essential components of this below-the-line deduction. Qualified business income, taxpayer's taxable income, wage/capital limit, specified services trade or businesses, and other vital components are defined and calculated. Their interaction is demonstrated and exampled.

If you missed our live ADVI$OR: Personal Financial Planning Virtual Conference, now's your chance to catch all the sessions on your own schedule! Together, we will explore the impact of the election, COVID-19, and natural disasters on the PFP industry, as well as topics such as communicating with clients in a virtual world, eldercare issues and longevity planning, the generational impact on clients and succession, and more.

Your clients depend on you more than ever to help them reduce risk and position themselves for financial success in the future. This course will help keep you on top of recent developments, including how the new tax laws impact financial planning, tax management and ways to help plan for long-term care.

This course provides over two hundred useful and unusual tips for accountants in financial leadership. These non-technical tips are illustrated through concrete examples derived from practical experience. You won't find these tips in courses or text books, but you'll be able to use many of them. It provides specific opportunities for bench-marking your practices with those of your peers.

This course provides you with hundreds of useful and practical tips for accountants working in the Not-For-Profit sector. As a finance leader, you are expected to be able to deal with a myriad of issues and situations. You have your experience and what you learned from colleagues and mentors, but this course will provide you with many more veteran tips, including many unconventional ones. You won't find these tips in courses or text books, but you'll be able to use many of them. The course was created and is presented by an experienced CFO, with extensive real-life insight, who has created a number of courses and has spoken to over 16,000 accountants. It includes a very practical case on improving your internal financial reporting package. This course contains 1.0 ethics credits.

This on-demand self-study course addresses practical tips to help you, your clients and your organization to get through and manage a cash crisis. It is based upon the popular live webcast "Practical Tips to Get Through a Cash Crisis," originally broadcast in May 2020. During the course, you will receive practical advice and ideas to help manage issues brought on by the pandemic.

This course focuses on reviewing standards for preparation services, addressing the associated risks and providing guidance for accountants to make professional judgments. By equipping you with up-to-date knowledge of the AICPA's professional standards for preparing financial statements, the course empowers you to minimize the risk of material misstatements, be it due to fraud or error. Pairing this course with another 4-unit course enables you to meet the 8-unit accounting CPE requirement for accountants who exclusively prepare financial statements without performing compilations, reviews or audits. Small-Business Financial Statements (FRF) can fulfill the remaining four CPE units. Additionally, the companion course, Start-up and Small Business Financial Statements: Issues and Fraud (SSFR), not only meets the 4-unit fraud requirement but also qualifies as accounting CPE. It's an efficient way to enhance your expertise and meet your professional development needs.

This course is designed to help any professional to learn how to deliver presentations that have an impact. Learn how to create useful slides, prepare your presentation, manage your nerves, set up the room and handle questions and answers. This webcast was originally broadcast on August 3, 2015. Note: There is a minimum passing rate of 70% for this course.

CPAs are commonly placed in positions to make difficult decisions. This course infuses new case studies highlighting issues that involve handling ethical crises. From audit to tax and from staff to partner, dive deep into high-profile conflicts such as Wells Fargo, Google, and Turing Pharmaceuticals, as well as other conflicts that never make headlines. What would you do if you worked for such a company? What would you do if faced with a compromising position? Acquire the tools to help you choose between alternative solutions. Note : There is a minimum passing rate of 70% for this course. The course was originally presented on May 1, 2018. CalCPA Members: This course qualifies for the four hours of free ethics credits per membership year. Learn more .

Tax reform provisions have frequently changed the tax on profits realized from the disposition of real estate. This has forced investors to seek "escape hatches" from fluctuating capital gains taxes. Tax-deferred exchanges permit the disposition of property, often with the taxpayer receiving significant cash but without the payment of any tax. Functionally, an exchange is a "bridge" over the normally taxable event of moving from one property to another. This course alerts the practitioner to the different planning opportunities surrounding exchanging and identifies the tax consequences of home sales, foreclosure, repossession, and other real property dispositions. Additional topics of interest include involuntary conversions and at-risk limits.

This introductory course provides a clear, concise, step-by-step example of the fundamentals of how to import data into Alteryx, how to select and configure its tools to transform that data according to your needs, and how to export the cleaned-up version to an Excel workbook for further CPA-related calculations. It also introduces those new to Alteryx to frequently used technical terms and concepts, as well as how you can use Alteryx as a powerful complement to Excel to turbocharge your ability to produce CPA work products. In addition, this course covers the purposes and functionality of the various sections of Alteryx's main screen, including the Canvas, the Tool Palette, the Configuration Window and the Results window. This and other foundational knowledge taught in the course will increase your ability to confidently and expertly use the program's software tools. Finally, we'll share numerous insights and commentary that pertain directly to CPAs and the kind of work we do. If you've wanted to learn about Alteryx and how it can boost your productivity and advance your career, this course is for you!

Tax preparer regulation is a controversial topic among policymakers, the Internal Revenue Service, and certification providers. Proponents claim that regulation protects taxpayers from incompetent preparers, while opponents assert that regulation increases costs and discourages preparers from attaining higher qualifications. Following longstanding regulations in Oregon and California, the IRS implemented the Registered Tax Return Preparer program in 2012, which was unexpectedly invalidated in just its second year. Using this quasi-experimental setting and a unique dataset of all U.S. tax preparers obtained from the IRS, we test the effect of regulation on tax preparer qualifications. We find that tax preparer regulation is positively associated with the proportion of highly qualified tax preparers. We also find that regulation increases (decreases) the likelihood that a market entrant (exiter) is highly qualified. In additional analysis, we find some evidence that tax preparer regulations are associated with increased fees and better tax return quality.

This course covers topics such as tax proposals, valuation discounts, trusts and more. With an easy-to-understand presentation, it's never been easier to get up to speed on the intersection between real estate and estate and trust planning.

Not only are Forms 1099 being released later and later each year, they have become more confusing than ever-especially when it comes to fixed income securities. This course will explain what's on page one of the 1099 compared to the back up material and how to report all of the items correctly.

Not only are Forms 1099 being released later and later each year, they have become more confusing than ever-especially when it comes to fixed income securities. This course will explain what's on page one of the 1099 compared to the back up material and how to report all of the items correctly.

Are you or your clients struggling to get the most out of your real estate investments? This course will cover the ins and outs of converting real estate, from understanding market pressures to navigating potential obstacles. You'll learn how to maximize returns and create long-term wealth. Learn how to unlock the hidden value in real estate today.

?CalCPA's annual conference brings together industry and public accounting experts to deliver timely updates surrounding the nonprofit market. Engage with speakers who lead sessions covering topics ranging from new and developing tax issues to effective controls and private endowments. You'll gain a renewed understanding of pertinent accounting, audit, legal, tax and regulatory updates relevant to this sector.

Retirement accounts are a critical asset. Go beyond calculations. Learn to provide retirement planning input. Beneficiary rules have changed. Improper choices and faulty distribution calculations can result in penalties or unnecessary taxes. Retirement benefits will be paid out much earlier than was required for pre-2020 deaths. Recent relief for those in disaster areas or affected by the pandemic shows that the law is dynamic and plans may require an update. Course materials contain regulations governing plan distributions and copies of all appropriate IRS forms and rulings, updated with the latest cases, rulings, regulations and legislation.

Early distribution penalties and 60-day rollover failures are prevalent issues that tax preparers must handle despite the size of the firm or the wealth of your clients. There are penalty exceptions and waivers, but some issues have no possible resolution. Note: This class presents an in-depth discussion of issues presented in the instructor's class Retirement Distributions: Planning Options.