COURSE DESCRIPTION

This basic course introduces and explains the ethical standards for the CPA, whether employed in public, governmental, or private accounting.  Applications of these are discussed in a professional context.  These Principles
are based on the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, which are the basic standards for all CPAs. 

This course explains the issues, developments, and problems addressed by recent AICPA and SEC Ethic pronouncements and updates.

Learning Objectives:

After reading the course material, you will be able to:

• Introduce various philosophical aspects of ethics and the Composition, Applicability, and Compliance
  aspects of the American Institute of Certified Public Accountant’s Code of
  Ethics.
  
• Identify the Principles that provide the
  overall environment of the Code of Ethics. 

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

During this course, we will look at the questions you may want to ask a client. This will benefit your ability to better understand your clients' needs and the reason for their decisions. This allows you the ability to understand why they may or may not agree with some of your recommendations as well as possibly lead you to more options after understanding their needs. Knowing your clients' background will help you address their needs and concerns so when you put a financial plan together with them or advise them of potential asset protections this may both you and your client will have a clearer understanding.

Who Should Attend:

• All Certified Public Accountants (CPAs)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

During this course, we will look at the questions you may want to ask a client. This will benefit your ability to better understand your clients' needs and the reason for their decisions. This allows you the ability to understand why they may or may not agree with some of your recommendations as well as possibly lead you to more options after understanding their needs.

Who Should Attend:

• All Certified Public Accountants (CPAs)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

Here we will focus on traps and pitfalls, the problems that a client faces as they decide how to do a total plan as they incorporate estate and asset protection issues. We can spend many hours talking about the various different traps and pitfalls, but today we are going to focus on six (6) specific traps and pitfalls that we find to be very common in the initial phases of estate planning and show you how that is done with a client.

Who Should Attend:

• All Certified Public Accountants (CPAs)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

In this course, we will continue looking at disability planning, and some of the financial protections. This course will discuss briefly the medical wills and power of attorneys, medical surrogates, and financial planning for the uncertain future we all face.

Who Should Attend:

• All Certified Public Accountants (CPAs)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

COURSE DESCRIPTION

There is no single topic that affects accounting professionals with such ferocity as sustained overtime.  Work/life nirvana has been the goal of our profession for decades, yet we continue to face mounting hours despite countless
advances in technology.  During this course, well unpack this topic, discuss the negative impact of sustained overtime and propose strategies to tame this monster.

Learning Objectives:

After reading the course material, you will be able to:

• Recall key trends and statistics associated with overtime in the accounting profession.
• Identify key attributes concerning social anxiety and work addiction.
• Recall proven strategies to reduce number of hours spent working overtime.

Who Should Attend:

• All Certified Public Accountants (CPAs)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

Every year brings new challenges. Changes in the Code sometimes hidden in legislation with deceptive names Court decisions affirming the value or assuring the risk in the advice we gave three years ago Complex transactions requiring
application of old law to new circumstances All the sort of things we cover in this advanced-level program.

Highlights include:

• Federal income tax consequences of:
• Insolvency Code Section 108 and Bankruptcy Code
• Late elections Regulation 301.9100-2 and 3
• Change in Accounting methods Code Section 446 and 481
• Net Operating Loss calculation, carryovers, and limitation Code Sections 172, and 382

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

Course Description:

The legal process of administering and distributing property (both real and personal) of a Decedent's Estate. For State purposes, it is a legal entity established at the instance of death to protect and to preserve all probate assets
until the probate assets can be distributed to the individuals or entities having a beneficial interest therein For Federal purposes, it is the total of all assets owned or controlled by a decedent valued at their highest and best
use (IRC "2031") Internal Revenue Code (Gross Estate) IRC "2033" includes in the gross estate all probate assets IRC "2034 " 2044 includes in the gross estate all non-probate assets "2034" Dower and courtesy rights "2035" Transfers
in contemplation of death (3-year rule) "2036" Gratuitous transfers with a retained right to income or control of beneficial enjoyment "2037" Gratuitous transfers conditioned on surviving the decedent "2038" Gratuitous transfers
with retained right to revoke "2039" - Annuities "2040" Jointly held property with the right of survivorship Between spouses Between non-spouses "2041" General Powers of Appointment "2042" Life Insurance the death benefit in which
the decedent is insured and possesses an incidence of ownership "2044" Assets in a trust with respect to which a QTIP election was made by the estate of a prior spouse.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Tax Return Preparers (TRPs)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

This is an online course that examines tax preparer conduct standards. It addresses the issues of confidentiality, accuracy, conflict of interest, taxpayer omissions, and return of client records. The ethical rules governing these
issues are discussed. A final examination covering the course material is administered.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

Please join us for an introductory course on the fundamentals of preparing and filing an individual federal income tax return. We will cover topics such as what the federal income tax is and how it is computed. This course is ideal
for CPAs, CFPs, EAs, and other tax preparers.

Learning Objectives:

After reading the course material, you will be able to:

• Identify how the federal income tax differs from other types of federal taxes.
  
• Determine the steps in computing a taxpayer's federal income tax liability.
• Differentiate tax consequences for terms commonly used for the federal income tax, such as "adjusted gross income," “qualifying child,” “tax credits,” “filing status,” and “kiddie tax.”
• Recognize how an individual's standard deduction is determined.
• Explain differences in the tax for ordinary income, capital gains, and qualified dividend income.
• Discuss the difference between the cash and accrual method, and the correct period in which taxpayers must recognize income and/or deductions.
• Identify deadlines for filing income tax returns and estimated taxes and how to obtain an extension of time for filing a return.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorship’s:

*Content Preview

COURSE DESCRIPTION

There are times when a taxpayer agrees they owe the IRS, but they simply cannot pay the balance due to their current financial situation. If the IRS agrees the taxpayer cannot pay their back taxes and their reasonable living expenses,
they may place the account in Currently Not Collectible status. In this course, were going to learn what currently not collectible (CNC) means, who is eligible, and what the process is to get this status.

Topics include:

• Who is Eligible
• What is the Process
• Documents to Submit
• Completed Sample Forms
• What Happens Next

Learning Objectives:

After reading the course material, you will be able to:

• Determine Eligibility.
• Identify forms required for submission.
• Familiarize yourself with the different forms used in filing.
• Provide sound advice to your clients and set expectations.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

This is not a class on what is an IRA. As a CPA, Enrolled Agent, Attorney, or tax preparer you already know what an IRA is. Most of you think of an IRA as an Individual Retirement Account, I want you to think of it as an Individual
Retirement Arrangement. So what's the difference? You can have multiple IRA accounts in multiple locations, banks, and brokerage houses. You can have it set up as a traditional, non-deductible, or even as a Roth IRA all of which
is completely acceptable. But when we look at contributions as an example it's not a contribution to a specific account it's the total contribution to the arrangement. So why would I do all of these IRAs when I can set up a qualified
plan that allows me greater contributions. Qualified plans include full-time employees and after the Secure Act, the calculations for determining full-time employees have changed. Join us as we travel across the traps and pitfalls
to success in determining which one is the best for your unique situation.

Learning Objectives:

After reading the course material, you will be able to:

• State the difference between an IRA and a qualified Plan.
  
• Identify how much I can put into an IRA
• Identify the pitfalls of early withdrawals.
• Identify the traps of Roth Conversion.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

Workplace culture continues to rise in poll after poll as one of the most important considerations graduates look at when choosing an employer. During this session, well look at culture and examine those qualities that top companies
share and ways your organization can benefit.

Learning Objectives:

After reading the course material, you will be able to:

• Recall which elements factor into a companys attitudes, behaviors, and culture.
  
• Identify key statistics in connection with hiring and retention trends.
• Recall helpful tips that foster the development of company culture.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

The seminar will discuss the Employee Retention Credit. It will focus on provisions set forth by The CARES Act of 2020, The Taxpayer Certainty and Disaster Relief Act 2020, The COVID-Related Tax Relieve Act of 2020 as well as The American
Rescue Plan Act of 2021. The course hopes to be a practical guide to interpreting the above Acts as well as guidance in IRS Notice 2021-20 and IRS Notice 2021-23.

Learning Objectives:

After reading the course material, you will be able to:

• Identify who is a Qualified Employer.
• Identify who are Qualified Employees.
• Discuss the qualifying factors of the Employee Retention Credit.
• Analyze the different parameters of each Act.
• Describe the procedures for claiming the Employee Retention Credit.
• Describe how to amend payroll tax returns to claim the Employee Retention Credit.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

What qualifies a child for a tax credit, education credit, earned income credit? This being a fairly easy question, isn't always easy to answer. Just because they live with you doesn't mean they qualify. Now we have to look at many
factors such as age, school, are the parents married or divorced, who is supporting them, are they claiming themselves, emancipated. During this course, we will look at what qualifies a child under the new TCJA and how it will
impact your tax return.

Topics include:

• Who are the children of today?
• Form 8332
• Definition of a Qualified Child
• Support Test
• Credits
• Kiddie Tax
• Gift Tax
• Working Children
• Retirement for a Child
• Health Insurance

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

COURSE DESCRIPTION

Trust, Trust, Trust! It cant be emphasized enough. This 1-hour OnDemand webinar goes to the very heart of practitioner-client relationships. Well discuss trust in the context of clients, scenarios, and common experiences that breathes
life into the expression CPA, most trusted adviser.

Learning Objectives:

After reading the course material, you will be able to:

• Recall the perception clients have of practitioners and ways we can enhance those perceptions.
• Identify various value-added services which strengthen the bonds of trust with clients.
• Recall tips CPAs can use to facilitate client transitions and obtain referrals from clients.

Who Should Attend:

• All Certified Public Accountants (CPAs)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

The Offer in Compromise program is available to taxpayers that have a tax debt so large that they could never pay it. In many cases, they go off the grid. They take jobs that pay in cash, work as subcontractors, and dont have a
bank account. By not working on the books the IRS cant garnish their paycheck or levy their self-employed income. If they have a regular job they leave and find another one as soon as the IRS garnishes their paycheck. By not
having a bank account the IRS cant levy their bank accounts. In many instances, they also have no assets in their name that could have a Federal Tax Lien filed against it. Through this program, they can come clean and settle
their tax debts, reestablish their credit, and get the trauma out of their life.

Topics include:

• Effective Tax Administration
  
• Doubt as to Liability
• Doubt as to Collectability

Learning Objectives:

After reading the course material, you will be able to:

• Identify the three types of offers
  
• Determine which offer best serves your client
• Familiarize yourself with the different forms used in filing

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

This program has the information and sources of authority you need to understand complex transactions and advise your clients about what works and what does not to assure they pay what they owe, but no more, and preserve wealth for
families.

Highlights include:

• Be prepared to discuss popular tax shelters, explaining why one works and another does not. In addition to COVID 19 compliance, and understanding phase-in, phase-out limitations on high-income individuals, some planning ideas.
  What are some safe tax shelters often overlooked?
• Taking advantage of various opportunities for income tax deferral
• Income splitting
• Section 1202 Stock
• Cash gifts to Uniform Gift to Minors accounts
• Qualifying children for IRA accounts
• Building cash values in Life Insurance policies
• GRITS, GRATS, and CRUTS and why they are not popular right now

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

This course is designed for tax professionals who have one-person business owners, or 1099 independent contractor, clients. It will provide a detailed introduction to Self-Directed Solo 401(k) retirement plans so that you can: recognize
when a client might benefit from adopting a plan, gain solid background knowledge to answer clients most common questions, and learn about important information regarding applicable tax implications and filing requirements.

As your clients most trusted advisors, they come to you asking for ways to reduce/defer their income tax liability. Advising your clients on the strategy of implementing a retirement plan, such as a Self-Directed Solo 401(k), maybe
one of the best, cost-effective, and tax-efficient optimization strategies available for them.

Learning Objectives:

After reading the course material, you will be able to:

• Gain an understanding of the Self-Directed Solo 401(k)s eligibility requirements, contribution limits, investment options, features, and provisions.
• Discover tax-planning opportunities that can help your clients have a tax-efficient and compliant savings strategy for today and in retirement.
• Learn the pitfalls that could result in adverse tax consequences and penalties.
• Obtain important tax filing information and learn about the reporting requirements for the plan.

Website for Hyperlinking:

www.nashionalsd.com

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

COURSE DESCRIPTION

There is no single topic that affects accounting professionals with such ferocity as sustained overtime.  Work/life nirvana has been the goal of our profession for decades, yet we continue to face mounting hours despite countless
advances in technology.  During this course, well unpack this topic, discuss the negative impact of sustained overtime and propose strategies to tame this monster.

Learning Objectives:

After reading the course material, you will be able to:

• Recall key trends and statistics associated with overtime in the accounting profession.
• Identify key attributes concerning social anxiety and work addiction.
• Recall proven strategies to reduce number of hours spent working overtime.

Who Should Attend:

• All Certified Public Accountants (CPAs)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

Every year brings new challenges. Changes in the Code sometimes hidden in legislation with deceptive names Court decisions affirming the value or assuring the risk in the advice we gave three years ago Complex transactions requiring
application of old law to new circumstances All the sort of things we cover in this advanced-level program.

Highlights include:

• Federal income tax consequences of:
• Insolvency Code Section 108 and Bankruptcy Code
• Late elections Regulation 301.9100-2 and 3
• Change in Accounting methods Code Section 446 and 481
• Net Operating Loss calculation, carryovers, and limitation Code Sections 172, and 382

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

Course Description:

The legal process of administering and distributing property (both real and personal) of a Decedent's Estate. For State purposes, it is a legal entity established at the instance of death to protect and to preserve all probate assets
until the probate assets can be distributed to the individuals or entities having a beneficial interest therein For Federal purposes, it is the total of all assets owned or controlled by a decedent valued at their highest and best
use (IRC "2031") Internal Revenue Code (Gross Estate) IRC "2033" includes in the gross estate all probate assets IRC "2034 " 2044 includes in the gross estate all non-probate assets "2034" Dower and courtesy rights "2035" Transfers
in contemplation of death (3-year rule) "2036" Gratuitous transfers with a retained right to income or control of beneficial enjoyment "2037" Gratuitous transfers conditioned on surviving the decedent "2038" Gratuitous transfers
with retained right to revoke "2039" - Annuities "2040" Jointly held property with the right of survivorship Between spouses Between non-spouses "2041" General Powers of Appointment "2042" Life Insurance the death benefit in which
the decedent is insured and possesses an incidence of ownership "2044" Assets in a trust with respect to which a QTIP election was made by the estate of a prior spouse.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Tax Return Preparers (TRPs)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

This is an online course that examines tax preparer conduct standards. It addresses the issues of confidentiality, accuracy, conflict of interest, taxpayer omissions, and return of client records. The ethical rules governing these
issues are discussed. A final examination covering the course material is administered.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

Please join us for an introductory course on the fundamentals of preparing and filing an individual federal income tax return. We will cover topics such as what the federal income tax is and how it is computed. This course is ideal
for CPAs, CFPs, EAs, and other tax preparers.

Learning Objectives:

After reading the course material, you will be able to:

• Identify how the federal income tax differs from other types of federal taxes.
  
• Determine the steps in computing a taxpayer's federal income tax liability.
• Differentiate tax consequences for terms commonly used for the federal income tax, such as "adjusted gross income," “qualifying child,” “tax credits,” “filing status,” and “kiddie tax.”
• Recognize how an individual's standard deduction is determined.
• Explain differences in the tax for ordinary income, capital gains, and qualified dividend income.
• Discuss the difference between the cash and accrual method, and the correct period in which taxpayers must recognize income and/or deductions.
• Identify deadlines for filing income tax returns and estimated taxes and how to obtain an extension of time for filing a return.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorship’s:

*Content Preview

COURSE DESCRIPTION

There are times when a taxpayer agrees they owe the IRS, but they simply cannot pay the balance due to their current financial situation. If the IRS agrees the taxpayer cannot pay their back taxes and their reasonable living expenses,
they may place the account in Currently Not Collectible status. In this course, were going to learn what currently not collectible (CNC) means, who is eligible, and what the process is to get this status.

Topics include:

• Who is Eligible
• What is the Process
• Documents to Submit
• Completed Sample Forms
• What Happens Next

Learning Objectives:

After reading the course material, you will be able to:

• Determine Eligibility.
• Identify forms required for submission.
• Familiarize yourself with the different forms used in filing.
• Provide sound advice to your clients and set expectations.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

This is not a class on what is an IRA. As a CPA, Enrolled Agent, Attorney, or tax preparer you already know what an IRA is. Most of you think of an IRA as an Individual Retirement Account, I want you to think of it as an Individual
Retirement Arrangement. So what's the difference? You can have multiple IRA accounts in multiple locations, banks, and brokerage houses. You can have it set up as a traditional, non-deductible, or even as a Roth IRA all of which
is completely acceptable. But when we look at contributions as an example it's not a contribution to a specific account it's the total contribution to the arrangement. So why would I do all of these IRAs when I can set up a qualified
plan that allows me greater contributions. Qualified plans include full-time employees and after the Secure Act, the calculations for determining full-time employees have changed. Join us as we travel across the traps and pitfalls
to success in determining which one is the best for your unique situation.

Learning Objectives:

After reading the course material, you will be able to:

• State the difference between an IRA and a qualified Plan.
  
• Identify how much I can put into an IRA
• Identify the pitfalls of early withdrawals.
• Identify the traps of Roth Conversion.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

Workplace culture continues to rise in poll after poll as one of the most important considerations graduates look at when choosing an employer. During this session, well look at culture and examine those qualities that top companies
share and ways your organization can benefit.

Learning Objectives:

After reading the course material, you will be able to:

• Recall which elements factor into a companys attitudes, behaviors, and culture.
  
• Identify key statistics in connection with hiring and retention trends.
• Recall helpful tips that foster the development of company culture.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

The seminar will discuss the Employee Retention Credit. It will focus on provisions set forth by The CARES Act of 2020, The Taxpayer Certainty and Disaster Relief Act 2020, The COVID-Related Tax Relieve Act of 2020 as well as The American
Rescue Plan Act of 2021. The course hopes to be a practical guide to interpreting the above Acts as well as guidance in IRS Notice 2021-20 and IRS Notice 2021-23.

Learning Objectives:

After reading the course material, you will be able to:

• Identify who is a Qualified Employer.
• Identify who are Qualified Employees.
• Discuss the qualifying factors of the Employee Retention Credit.
• Analyze the different parameters of each Act.
• Describe the procedures for claiming the Employee Retention Credit.
• Describe how to amend payroll tax returns to claim the Employee Retention Credit.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

What qualifies a child for a tax credit, education credit, earned income credit? This being a fairly easy question, isn't always easy to answer. Just because they live with you doesn't mean they qualify. Now we have to look at many
factors such as age, school, are the parents married or divorced, who is supporting them, are they claiming themselves, emancipated. During this course, we will look at what qualifies a child under the new TCJA and how it will
impact your tax return.

Topics include:

• Who are the children of today?
• Form 8332
• Definition of a Qualified Child
• Support Test
• Credits
• Kiddie Tax
• Gift Tax
• Working Children
• Retirement for a Child
• Health Insurance

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

COURSE DESCRIPTION

Trust, Trust, Trust! It cant be emphasized enough. This 1-hour OnDemand webinar goes to the very heart of practitioner-client relationships. Well discuss trust in the context of clients, scenarios, and common experiences that breathes
life into the expression CPA, most trusted adviser.

Learning Objectives:

After reading the course material, you will be able to:

• Recall the perception clients have of practitioners and ways we can enhance those perceptions.
• Identify various value-added services which strengthen the bonds of trust with clients.
• Recall tips CPAs can use to facilitate client transitions and obtain referrals from clients.

Who Should Attend:

• All Certified Public Accountants (CPAs)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

*Content Preview

COURSE DESCRIPTION

The Offer in Compromise program is available to taxpayers that have a tax debt so large that they could never pay it. In many cases, they go off the grid. They take jobs that pay in cash, work as subcontractors, and dont have a
bank account. By not working on the books the IRS cant garnish their paycheck or levy their self-employed income. If they have a regular job they leave and find another one as soon as the IRS garnishes their paycheck. By not
having a bank account the IRS cant levy their bank accounts. In many instances, they also have no assets in their name that could have a Federal Tax Lien filed against it. Through this program, they can come clean and settle
their tax debts, reestablish their credit, and get the trauma out of their life.

Topics include:

• Effective Tax Administration
  
• Doubt as to Liability
• Doubt as to Collectability

Learning Objectives:

After reading the course material, you will be able to:

• Identify the three types of offers
  
• Determine which offer best serves your client
• Familiarize yourself with the different forms used in filing

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

COURSE DESCRIPTION 

Designed to make the practitioner comfortable with high traffic issues, this program enables participants to discuss and handle individual tax essentials. The course examines and explains the practical aspects of return preparation
and individual planning, bridging the gap between theory and application. Significant new developments are summarized with emphasis on tax savings ideas. Practical applications and illustrations are used to systematically explore
tax deferral, reduction, and elimination opportunities accompanying return preparation. For example, the analysis of gross income is discussed together with income splitting techniques; property transactions are examined alongside
like-kind exchanges and involuntary conversions. The result is an extraordinary blend of the latest developments affecting individual returns and their related planning ideas.

Topics include:

• Tax rates and tables
• Filing status
• Gross income
• Dividends and distributions
• Discharge of debt income
• Exclusions from income Nonbusiness and personal deductions
• Education and medical expenses
• Casualty and theft losses
• Tax credits
• Landlords rental expenses
• Health insurance costs
• Home office deduction Travel and entertainment expenses
• Employee expense reimbursement and reporting
• Automobile deductions
• Fringe benefits
• Methods of accounting
• Expensing and depreciation
• Amortization
• Sales and exchanges of property
• Home sale exclusion
• Installment sales
• Repossession
• Involuntary conversions
• At-risk rules
• Like-kind exchanges Retirement plans
• IRAs SIMPLEs
• Passive loss rules
• Suspension of disallowed losses under 469
• Computing the alternative minimum tax
• Minimum AMT tax credit
• Reporting compliance rules and provisions
• Accuracy related penalties
• Information reporting penalty final regulations
• Penalty for unrealistic position
• Statute of limitations for assessments
• Examination of returns

Learning Objectives:

After reading the course material, you will be able to:

• Identify federal revenue tax sources citing the definitive role of gross income and, determine a clients tax liability using current rates, tables, exemptions, statutory amounts, and their withholding and/or estimated tax responsibility.
• Specify the various filing statuses and their filing requirements recognizing the advantages and disadvantages of each.
• Determine what constitutes gross income under 61 stating the tax treatment of compensation, fringe benefits, rental income, Social Security benefits, alimony, prizes, and awards, identify dividend and distribution types and their
  tax differences, and specify how debt is discharged can result in taxable income.
• Identify the mechanics of income exclusions such as education-related exclusions, gift and inheritance exclusions, insurance, personal injury awards, interest on state and local obligations, and the foreign earned income exclusion.
• Recognize income tax deductions and their use to reduce tax liability by:
  
1. Identifying personal, spousal, and dependency exemptions and reporting requirements including pre-2005 dependency rules;
2. Specifying the deductibility of 163 interest categories, 162 educational expenses, pre-2018 217 moving expenses, pre-2018 165 casualty and theft losses, and 164 taxes stating their proper reporting and substantiation;
3. Determining variables that impact the deductibility of charitable contributions, and identifying qualified organizations, permissible contributions contribution limitations, their tax treatment, and substantiation requirements;
4. Identifying the deductibility of medical care expenses including medical insurance, meals and lodging, transportation, home improvements, and lifetime care payments recognizing the impact of Medicare;
5. Specifying deductions that are subject to the pre-2018 2% of AGI limitation, deductions not subject to the 2% limit, and nondeductible expenses
• Determine distinctions among several types of tax credits identifying the eligibility requirements and citing changes created by recent tax legislation to individual tax returns.
• Recognize the tax treatment of rental property expenses specifying their impact on landlords and tenants taking into consideration the tax differences given to rent, advance payments, and security deposits.
• Identify the application of the hobby loss rules to a business, determine deductible health insurance costs and the requirements of the home-office deduction, and specify self-employment taxes and available business and investment
  credits.
• Determine how to properly deduct travel and pre-2018 entertainment expenses by:
1. Identifying deductible business travel expenses, a taxpayers tax home, if any, and work locations based on the IRSs definition and recalling the away from home requirement and sleep and/or rest rule;
2. Specifying the key elements of deductible domestic and foreign business travel costs recognizing the Reg. 1.162 deductions of convention and meeting expenses;
3. Identifying 274 pre-2018 entertainment deductibility tests, determining the limits on home entertaining, ticket purchases, and meals and entertainment stating the eight exceptions to the percentage reduction rule; and
4. Recognizing the substantiation requirements associated with business gifts, employee achievement awards, and sales incentive awards.
• Determine the differences between accountable and nonaccountable plans including the requirements for an accountable plan particularly adequately accounting for travel and other employee business expenses
• Determine what constitutes local transportation and commuting including how nondeductible personal commuting relates to local business transportation expenses.
• Identify the apportionment of automobile expenses between personal and business use, the actual cost and standard mileage methods, and the gas guzzler tax.
• Specify the various types of excluded fringe benefits that can increase employers deductions and incentive-based compensation of employees listing examples of each.
• Recognize the cash, accrual, or other methods of accounting, select available accounting periods specifying their impact on income and expenses, and identify expensing depreciation, and amortization.
• Specify the tax consequences on the sale of easements and the holding period and basis of inherited property.
• Identify the application elements of the 121 home sale exclusion specifying the associated safe harbor regulations.
• Recognize the importance of the installment method and 453 requirements, and specify the 453 basic terminology.
• Identify the variables that determine which 1038 rules apply to recognize distinctions among the rules, calculations, and effects of repossessions of personal property and repossessions of real property, and recognize when a bad
  debt deduction may be taken on a repossession.
• Specify the tax treatment of a 1033 involuntary conversion by:
1. Determining related terminology and the tax consequences of receiving a condemnation award or severance damages;
2. Identifying gain or loss from condemnations recognizing the reporting of payments associated with involuntary conversions; and
3. Determining whether clients can postpone gain on condemned, damaged, destroyed, or stolen property and specifying the related party rule.
• Recognize the scope of the 465 at-risk rules and their effect on property depreciation, and identify the requirements, mechanics, and types of 1031 like-kind exchange.
• Identify qualified deferred compensation plans and nonqualified plans by:
1. Determining the major benefit of the qualified deferred plans and the calculation basis of benefits and contributions; and
2. Recognizing the current and deferred advantages and the disadvantages of corporate plans stating fiduciary responsibilities and prohibited transactions.
• Identify the requirements of the basic forms of qualified pension plans permitting clients to compare and contrast such plans.
• Determine the distinctions between defined contribution and defined benefit plans, specify the types of defined contribution plans, and identify their effect on retirement benefits.
• Identify how self-employed plans differ from qualified plans for other business types and owners and specify the requirements of IRAs and the special requirements of Roth IRAs.
• Determine what constitutes SEPs and SIMPLEs recognizing the mechanics and eligibility requirements of each type of plan.
• Identify basic income types and the buckets of income and loss under 469 that can influence what can be deducted, determine the suspension of disallowed passive losses, and recognize the special rules for transfers deemed not
  to be fully taxable dispositions.
• Specify differences between the regular and alternative minimum tax recognizing the application tax preferences and adjustments, and determine the life of assets under ADS, alternative minimum taxable income, passive losses under
  the AMT, and what constitutes ACE.
• Identify the reporting requirements for real estate transactions, independent contractors, and cash reporting.
• Recognize types of accuracy-related and unrealistic position penalties, and specify the IRS's examination of returns policy and assessment process including the applicable statute of limitations.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Tax Return Preparers (TRPs)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

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COURSE DESCRIPTION

The discrepancy between pay for government employees versus the private sector occasionally rationalizes the misappropriation as compensation to make salary equal. A manager uncovered the fraud when his bookkeeper unexpectedly missed
a few days of work and he opened a bank statement.

While looking through canceled checks from the statement he was shocked, made a few phone calls, and ended his upbringing as a forensic accountant. What type of fraud is this? How does fraud like this occur? What actions could have
been used to stop this fraud? How could this have been detected during an audit? These are just a few of the questions we are going to look at and answer.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

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COURSE DESCRIPTION

A long, long time ago we would simply call, email, or poke our head into someones workspace to collaborate. Now? The options are endless, somewhat confusing, and ever-shifting. During this session, well cover ways to connect, what
works well, what doesnt, and more importantly how to maximize our communication efforts.

Learning Objectives:

After reading the course material, you will be able to:

• Recall synchronistic and asynchronistic ways of connecting remotely.
  
• Identify best practices for communicating with colleagues virtually.
• Recall the benefits of collaborative workspaces.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

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COURSE DESCRIPTION

Workplace culture continues to rise in poll after poll as one of the most important considerations graduates look at when choosing an employer. During this session, well look at culture and examine those qualities that top companies
share and ways your organization can benefit.

Learning Objectives:

After reading the course material, you will be able to:

• Recall which elements factor into a companys attitudes, behaviors, and culture.
  
• Identify key statistics in connection with hiring and retention trends.
• Recall helpful tips that foster the development of company culture.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

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COURSE DESCRIPTION

Certain entities are created for planning purposes. These entities are separate and apart from individuals or businesses. This course deals with both the planning issues for client needs (estate, financial, and asset protection) as
well as the basics of fiduciary income tax compliance

Topics include:

• Introduction Definitions
  
• The Basics of Compliance
• Subchapter J of the internal revenue code
• Compliance
• Advanced Issues

Learning Objectives:

After reading the course material, you will be able to:

• Define Estate for state purposes
  
• Define Estate for Federal Purposes
• Define Probate
• Define Executor
• Define Trusts
• State when to file form 1040
• State the tax considerations in trusts
• Identify the 1041 Tax rate schedule
• Identify the benefits of an 645 Election
• State the charitable issues
• Determine the Mechanical calculation of DNI

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

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COURSE DESCRIPTION

This course presents an overview of blockchain and the tax implication of cryptocurrency transactions. The IRS has provided some recent guidance, but potentially conflicting pronouncements by other regulatory agencies have created
uncertainty on reporting issues. This course will help the practitioner understand when a taxable transaction has occurred, what reports to file to satisfy IRS requirements, and identify tax traps for the unwary.

Topics include:

• Blockchain basics.
• Classification of cryptocurrency.
• IRS Notice 2014-12.
• Tax implications of airdrops, mining, hard forks, margin trading, purchasing of goods or services with cryptocurrency.
• Gift tax rules for donating, gifting, or bequeathing cryptocurrency.
• Traps for the unwary.

Learning Objectives:

After reading the course material, you will be able to:

• Discuss what constitutes blockchain and the various types of cryptocurrency it supports.
• Determine whether a cryptocurrency transaction creates a taxable event.
• Be able to identify the IRS forms needed to report cryptocurrency transactions.
• Develop a working knowledge of possible reports due to other regulatory agencies.
• Discuss the traps that cryptocurrency traders can encounter which could unexpectedly increase the traders tax liability.
• Become knowledgeable of current enforcement actions employed by the IRS.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Tax Return Preparers (TRPs)
• This course is suitable for Corporate tax and finance executives, directors, managers and staff, CPAs, Enrolled Agents, accountants, attorneys, and business/financial advisors who work with and advise individuals or businesses
  that use or invest in cryptocurrency. All in-house and public practice professionals involved with tax compliance and planning will benefit from this timely and insightful seminar.

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships:

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COURSE DESCRIPTION

This is an online course that examines tax preparer conduct standards. It addresses the issues of confidentiality, accuracy, conflict of interest, taxpayer omissions, and return of client records. The ethical rules governing these
issues are discussed. A final examination covering the course material is administered.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Other Tax Return Preparer (OTRP)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorships: