COURSE DESCRIPTION

Alas, technology not only helps legitimate businesses become more efficient; it also assists crooks looking to defraud your organization. Getting money out of your organization's bank account is now easier than ever. Just ask the
growing number of fraudsters snatching cash from unsuspecting organizations across the country. Unfortunately, every company is at risk, and businesses do not have the same fraud protections as individuals. If you don't report
the thefts within 48 hours, you will probably end up eating the losses—which can be substantial.

Those who think they're protected because they don't make electronic payments or because they use positive pay are flat out wrong. What's worse, it's not just the big guys who are getting hit. The crooks are also targeting smaller
mid-sized companies, municipalities, schools, and not-for-profits.

Avoiding electronic payments (ACH)is not the answer. You are still at risk; this is the fastest-growing payment fraud. But you can protect your company if you take the right steps. Please join us for this 60-fast paced minute session
with an industry expert, AP Now’s Mary S. Schaeffer. It contains expert advice about all the latest electronic payment frauds.

Topics include:

• How big a problem electronic fraud is
• A description of how each of the electronic payment frauds can happen
• A dialogue of best practices that will prevent each of these frauds
• A discussion of some bank products that help stop electronic payment fraud
• An overall discussion of practices every organization should use to protect against payment fraud

Learning Objectives:

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

• Identify the types of ACH payments;
• Differentiate between the many different types of ACH payment fraud, including the two fastest-growing types;
• Navigate around the limited legal protections from your bank;
• Instruct your bank to use certain products to protect your company; and
• Implement best payment process practices that affect ACH payments to protect your organization.

Who Should Attend:

• All Certified Public Accountants (CPAs)

COURSE DESCRIPTION

Identity theft affects 9 million per year impacting individuals and businesses by draining accounts and damaging credit often leaving people and businesses with unpaid bills. The “Red Flags” rule was established in January 2008,
requiring businesses and organizations to implement a written Identity Theft Prevention Program. The goal is to detect warning signs “red flags” of identity theft in day-to-day operations, prevent crime, mitigate the damage
inflicted through a Proactive approach.

Who Should Attend:

• All Certified Public Accountants (CPAs)

COURSE DESCRIPTION

The Fraud Triangle – Donald Cressey (1953)

Opportunity, Incentive or Pressure, and Rationalization or Attitude

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.

Topics include:

• Personnel Fraud
• Interim Reporting Fraud
• Personal Use of Public Assets
• Management Override
• Misappropriation of Assets
• Procurement Cards

Who Should Attend:

• All Certified Public Accountants (CPAs)

COURSE DESCRIPTION

The Unexpected is just that – unexpected, but that does NOT mean you can’t prepare. Establishing an emergency fund and reviewing current insurance gaps is a small piece of the plan.

Together we will look at steps you can take to help get you through a disaster such as a hurricane, Illness, Accident, or fire. The organization is key and checking your emotions will help you proactively prepare for the next emergency.

Who Should Attend:

• All Certified Public Accountants (CPAs)

COURSE DESCRIPTION

SAS 117 Compliance Audits Supersedes SAS No. 74. This is applicable to auditors engaged to perform a compliance audit in accordance with generally accepted auditing standards, standards for financial audits under Government Auditing
Standards, and a governmental audit requirement that requires an auditor to express an opinion on compliance.

Learning Objectives:

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

• Understanding authoritative guidance put forth by:
• a. Governmental Auditing Standards
• b. Generally Accepted Auditing Standards
• Demonstrate knowledge of auditor responsibilities.
• Understand the required procedures.
• Understand the reporting requirements.

Who Should Attend:

• All Certified Public Accountants (CPAs)

COURSE DESCRIPTION

Yellow Books provide a framework for conducting high-quality audits with competence, integrity, objectivity, and independence. Used by auditors of government entities, entities that receive government awards, and audit organizations
performing Yellow Book audits.

The standards that are created by the Government Accountability Office (GAO) are called the Generally Accepted Governmental Auditing Standards (GAGAS). The Yellow Book is annually published by GAO of the Generally Accepted Governmental
Auditing Standards.

Who Should Attend:

• All Certified Public Accountants (CPAs)

COURSE DESCRIPTION

The aim is to provide guidance and rules to all members in the performance of their professional responsibilities, elevate nonauthoritative standards, and broaden existing guidance.

Independence Standards Board issued an exposure draft for a new framework for auditor independence, this Includes concepts and principles in future standards. Why Now? Confusing and contradicting guidance related to independence
rules and regulations makes it applicable to public companies and their auditors, and most interpretations resulted from “firefighting”.

Who Should Attend:

• All Certified Public Accountants (CPAs)

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.

Topics 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)

COURSE DESCRIPTION

“An increase in the number of businesses, changing financial laws and regulations, and greater scrutiny of company finances will drive faster-than-average growth of accountants and auditors,” reports the Department of Labor (DOL).
Also, in response to recent accounting scandals, new Federal legislation restricts the non-auditing services that public accountants can provide to clients. If an accounting firm audits a client’s financial statements, that
same firm cannot provide advice on human resources, technology, investment banking, or legal matters, although accountants may still advise on tax issues, such as establishing a tax shelter. This requires the client in most
cases to hire two separate firms to handle their annual accounting and financial service’s needs.

This course will review some of the causes and effects of the increasing demand for accountants. We will then review some of the steps that you and your firm can take to retain quality accountants and avoid the risk of accountant
turnover within your organizations.

Topics include:

• Part I: History of the Accountant Profession
• Part II: Additional Need for Growth
• Part III: Effects of the Increasing Demand
• Part IV: Competing with the Best
• Part V: How to Prevent Accountant Turnover

Learning Objectives:

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

• Recognize the causes of the increased demand for accounting and financial personnel.
• Identify the effects of the increasing demand.
• List what you can do within your organization to improve your chances of retaining quality accountants.
• Recognize the DOL projections for growth in the demand for accountants through the year 2014.
• Identify the reasons the DOL believes the demand for accountants will increase so rapidly.
• Recognize how the increase in demand will affect CPAs and the organizations and clients they work with.
• Recognize the overall job opportunities for accountants based on the increase in demand.
• Identify what employers can do to increase their chances of being able to compete against other organizations for the most qualified accountants.
• Recognize what will be required in a typical accounting firm as a result of the increase in demand for accountants.
• List the first and most important steps that you can do to improve accountant morale and retention periods.
• Identify with the use of “Career Anchors”.

Who Should Attend:

• All Certified Public Accountants (CPAs)

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

Learning Objectives:

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

• Identify various income deferral and wealth sharing techniques for taxpayers with excess cash flow or property likely to appreciate. Overview of Qualified plans, explanation of Section 1202 stock, Qualified Opportunity Zones,
  income tax credits need for and use of qualified appraisals, reporting wealth transfers, understanding the basics of cash value accumulation in Life Insurance, IRA opportunities, etc.

Who Should Attend:

• All Certified Public Accountants (CPAs)

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)
• Tax Return Preparers (TRPs)

COURSE DESCRIPTION

What qualifies a child for the 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)
• Tax Return Preparers (TRPs)

COURSE DESCRIPTION

This course will discuss the new tax provisions related to Economic Disaster Relief, Paycheck Protection Programs, and Forgiveness as well as the Employee Retention Credit.

Topics include:

• Loans and Grants
  
• PPP Loan Forgiveness
• Taxation of Loans and Grants
• Expense Restrictions of PPP Loans Forgiveness
• Casualty Loss Update

Learning Objectives:

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

• Review the funding options provided under the CARES Act
  
• Differentiate between the loans and grants
• Discuss the loan forgiveness process
• Determine the taxation of loans and grants
• Understand the restrictions on expenses of the loans and the impact on Partner/Shareholder Basis
• Discuss changes to Employee Retention Credit under the COVID-related Tax Relief Act of 2020
• Review changes in Casualty Loss Rules

Who Should Attend:

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

COURSE DESCRIPTION

In addition to traditional issues faced by a business owner regarding the operation of his or her business, business ownership creates complexities in the tax, estate, and financial planning arenas. By focusing on development;
This course explores the entrance and exit strategies available to business owners of many unique business planning tools.

Who Should Attend:

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

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, we’re 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)
• Tax Return Preparers (TRPs)

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.

Chapters 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)
• Tax Return Preparers (TRPs)

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 don’t have
a bank account. By not working “on the books” the IRS can’t 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 can’t 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)
• Tax Return Preparers (TRPs)

COURSE DESCRIPTION

Many self-employed or sole proprietors find themselves having to navigate Schedule C in reporting business income. While this attachment to Form 1040 seems straightforward on the surface, there are many traps for the unwary. This course is ideal for CPAs, EAs, or other tax professionals.

INCLUDES UPDATES FROM THE TCTDR ACT (PASSED 12/27/2020)

Learning Objectives:

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

• Identify the appropriate taxpayers who should be filing Schedule C.
• Discuss the difference between the cash and accrual method, and the correct period in which taxpayers must recognize income and/or deductions.
• Develop a working knowledge of related issues, such as reporting the deduction of self-employed health insurance, employment taxes, home office deductions, and proper reporting of employee/independent contractor salaries and retirement contributions.
• Discuss types of typical deductions, such as advertising, utilities, supplies, etc.
• Determine the methods of deducting the cost of a company car.
• Be able to apply the rules, such as Section 179 or bonus depreciation, which permit the immediate expensing of some or all of the cost of certain assets.

Who Should Attend:

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

COURSE DESCRIPTION

Tax compliance issues at death are sometimes confusing to practitioners because many lack experience in this area. This course provides you with a practical understanding of the issues involved in preparing the Pennsylvania Inheritance
Tax Return (PA Form 1500).

Topics include:

• Various postmortem estate planning issues involved in the preparation of the Pennsylvania Inheritance Tax Return
• Coordination with the Federal Estate Tax Return (Form 706)
• Coordination with estate administration issues
• Probate issues
• Non-probate issues
• Valuation issues
• Joint tenancy issues

Learning Objectives:

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

• Describe how to prepare a Pennsylvania Inheritance Tax Return.
• Explain various postmortem estate planning issues involved in the preparation of the Pennsylvania Inheritance Tax Return.
• Coordination with the Federal Estate Tax Return (Form 706)
• Coordination with estate administration issues.
• Outline the Probate issues
• Outline the Non-probate issues
• Outline the Valuation issues
• Outline the Joint tenancy issues

Who Should Attend:

• All Certified Public Accountants (CPAs)

COURSE DESCRIPTION

Tax compliance issues at death are sometimes confusing to practitioners because many lack experience in this area. This course provides you with a practical understanding of the issues involved in preparing the Pennsylvania Inheritance
Tax Return (PA Form 1500).

Topics include:

• Various postmortem estate planning issues involved in the preparation of the Pennsylvania Inheritance Tax Return
• Coordination with the Federal Estate Tax Return (Form 706)
• Coordination with estate administration issues
• Probate issues
• Non-probate issues
• Valuation issues
• Joint tenancy issues

Learning Objectives:

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

• Explain how to prepare a Pennsylvania Inheritance Tax Return.
• Various postmortem estate planning issues involved in the preparation of the Pennsylvania Inheritance Tax Return.
• Coordination with the Federal Estate Tax Return (Form 706).
• Coordination with estate administration issues.
• Probate issues.
• Non-probate issues.
• Valuation issues.
• Joint tenancy issues.

Who Should Attend:

• All Certified Public Accountants (CPAs)

COURSE DESCRIPTION

As Tax Professionals, we are used to advising clients on tax planning matters. This year is no exception. However, considering all the extraordinary issues that your clients encountered in 2020 planning for this will be much more
significant. The COVID-19 crisis, financial fluctuations, and the new Biden administration necessitate coordinated financial, tax, and estate client advice.

This course will provide integrated planning ideas that will directly affect your client's 2021 planning needs.

Highlights include:

• An understanding of President Joe Biden's tax policy and proposals
  
• An opinion on how Congress will deal with tax changes
• How certain clients will need to deal with tax changes
• Retirement planning considerations
• Income and deduction planning ideas
• Potential Estate and Gift Tax changes and how to update a client's planning needs
• Year-end gifting ideas
• Charitable transaction planning
• Qualified Opportunity Zone planning
• Potential changes in IRC Section199A and how these changes might affect certain clients
• Potential changes in the Affordable Care Act
• Roth conversion ideas

Who Should Attend:

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

COURSE DESCRIPTION

This 4-hour webcast will provide attendees with tips and techniques when representing a client who is about to undergo an IRS audit of their various tax returns.

Topics include:

• Overview concerning dealing with the IRS
• IRS audit methodology and techniques
• What is practice before the IRS?
• Who can practice before the IRS?
• Engagement initiation and planning
• Engagement agreement when representing clients before IRS
• Rules of practice
• Return scoring
• Documentation backup and what might be requested
• Questionable treatment of reported information
• Taxpayer's Bill of Rights
• IRS practice procedures
• IRS's authority to audit returns
• IRS's summons authority
• Types of audits
• Audit reconsideration
• Audit strategies
• Appealing IRS decisions
• Taxpayer’s safeguards at an examination
• What is a POA?
• Offer in compromise
• Tax professionals' audit practice management
• Recent tax legislation ramifications
• Various related topics

Learning Objectives:

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

• Provide the tax practitioner with practical information to assist clients with surviving the dreaded IRS audit.
• Provide the tax practitioner with information for the give and take of the IRS audit.
• Provide the tax practitioner with various strategies for handling the IRS audit.

Who Should Attend:

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

COURSE DESCRIPTION

The Tax Cuts and Jobs Act dramatically changed the U.S. Tax Code starting in the 2018 tax year.

Topics include:

• This course will provide a review of the Business Tax Reforms section of the Tax Cuts and Jobs Act bill (H.R.1).
• This course will provide a summary description of all provisions referenced in this section of the Tax Cuts and Jobs Act and will identify the provisions that were changed in the Business Tax Reforms section.

Learning Objectives:

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

• Review the Business Tax Reform provisions and identify the provisions that have been changed, and the provisions that were not changed, with the implementation of the Tax Cuts and Jobs Act.
• Identify the new modified corporate tax rates for tax years beginning December 31, 2017.
• Recognize the new charitable contribution rules that apply to corporations.
• Identify the effective date for all provisions in the Business Tax Reform section of the Tax Cuts and Jobs Act.

Who Should Attend:

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

COURSE DESCRIPTION

The Tax Cuts and Jobs Act dramatically changed the U.S. Tax Code starting in the 2018 tax year.

Topics include:

• This course will provide a review of the Business Tax Reforms section of the Tax Cuts and Jobs Act bill (H.R.1).
• This course will provide a summary description of all provisions referenced in this section of the Tax Cuts and Jobs Act and will identify the provisions that were changed in the Business Tax Reforms section.

Learning Objectives:

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

• Review the Business Tax Reform provisions and identify the provisions that have been changed, and the provisions that were not changed, with the implementation of the Tax Cuts and Jobs Act.
• Identify the new modified corporate tax rates for tax years beginning December 31, 2017.
• Recognize the new charitable contribution rules that apply to corporations.
• Identify the effective date for all provisions in the Business Tax Reform section of the Tax Cuts and Jobs Act.

Who Should Attend:

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

COURSE DESCRIPTION

This course will discuss the taxation of Medical and Recreational Marijuana as well as Industrial Hemp.  We will look at the limitations imposed by I.R.C. §280E and navigate through the Cost of Goods, cost allocations, and
inventory.  Also discussed will be relevant Federal Case Law and some new legislative efforts affecting the industry. 

Topics include:

• Historical view of U.S. Taxation
• Distinguish between Industrial Hemp and Marijuana
• Review Income as defined by the I.R.C.
• Apply restrictions and limitations of §280E
• Examine the state marijuana laws
• Discuss the challenges of cash-intensive business
• Analyze Federal Court Cases

Who Should Attend:

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

COURSE DESCRIPTION

The TCJA of 2017 has impacted how we plan and execute our Estate, Tax, and Financial Planning to include how the state looks at it. During this course we will review different aspects of our planning to include:

Topics include:

• Gift Tax
• Inheritance Tax
• Estate Tax
• Generation-Skipping Transfer Tax
• Conflicts between states
• Last Will and Testament

Who Should Attend:

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

COURSE DESCRIPTION

The Tax Cuts and Jobs Act of 2017 contain significant legislation regarding business taxation, unlike the individual income tax changes made by the Act, these changes are “permanent”.

During this audio course, we will discuss these changes and the effect on businesses.

Who Should Attend:

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

COURSE DESCRIPTION

On March 11, 2021, President Joe Biden signed into law, a $1.9 trillion COVID-19 relief package. How will this bill affect your clients? This course will cover this legislation from both a tax perspective as well as a stimulus
perspective.

Course Highlights include:

• An understanding of the tax law changes made by the American Rescue Plan Act of 2021.
  
• An understanding of the stimulus and relief issues made by the American Rescue Plan Act of 2021.

Who Should Attend:

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

COURSE DESCRIPTION

Complying with IRS Regs regarding expense reimbursements just got a whole lot harder. Organizations everywhere are eyeing the bottom line and insisting on rigid travel and entertainment policy compliance. The IRS is taking an equally harsh stance tightening the rules. Compliance must now be not only with the company policies but also with IRS rules. Otherwise, you could end up answering not only the CFO but also the IRS–and that can be truly ugly.

Guarantee your company is compliant with the latest travel and expense issues. Please join us for this special session where Mary Schaeffer, AP Now editorial direction, and author 101 Best Practices for Accounts Payable.

Topics include:

• Guidelines for an accountable plan
• Documentation requirements
• IRS guidelines for reasonableness
• A discussion of some bank products that help stop electronic payment fraud
• Reimbursement practices when employees use their own car, motorcycle, or private plane
• Receipt requirements and where you might have some flexibility
• Per-diems
• Mileage reimbursements when an employee uses his/her own car
• What to do when an employee loses a receipt
• Best Practices

Learning Objectives:

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

• Understand the new rules regarding the deductibility of meals and entertainment under the new Tax Law.
• Evaluate the guidelines you need to adhere to if your company's T and E expenses are to be deductible on the tax return.
• Explain to your employees why you shouldn’t reimburse above the IRS guidelines.
• Create an IRS-compliant travel policy.
• Incorporate best practices in your T and E policy and procedures so they are IRS compliant.

Who Should Attend:

• All Certified Public Accountants (CPAs)
• Enrolled Agents (EAs)
• Tax Return Preparers (TRPs)
• Accounting managers, supervisors, and other professionals
• Accounts payable directors, managers, supervisors, and other professionals
• Treasurers and Assistant Treasurers
• Anyone else involved in the organizations' reimbursement activities

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 security 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)
• Tax Return Preparers (TRPs)

COURSE DESCRIPTION

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.

Who Should Attend:

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

COURSE DESCRIPTION

During this course, we will look at the questions you should ask and identify with your client. This will benefit your ability to better understand your clients' needs and the reason for his/her 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. By knowing your clients' background, you will
better understand their needs and the discussions you may want to have with them.

During this course, we will look at estate planning and its benefits. Some of your clients may have already started this process, but most of you will experience the client has given this little thought.

Topics include:

• Importance of Estate Planning
• Asset protection

Learning Objectives:

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

• Identify the benefits of estate planning.
• Assist your client in forming an Estate plan.

Who Should Attend:

• All Certified Public Accountants (CPAs)

COURSE DESCRIPTION

The cost of fraud is growing rapidly and affects not just the victims but all of us. For example, fraud is responsible for 10% of all health care expense, the cost to consumers is $75 - $130 billion each year, 13% of credit card
sales result in fraud loss, 200 million shoplifting incidents each year cost $12 billion, food stamp fraud costs $240 million each year, telephone fraud exceeds $10 billion/yr., and telemarketing scams exceed $40 billion/yr.

This sounds bad right?!! It is, but this doesn't mean you need to be the next victim. We will discuss topics to make you aware of potential fraud, how you can protect yourself, your business, and others.

Who Should Attend:

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

COURSE DESCRIPTION

XBRL is revolutionizing business and financial reporting around the world. It is a reporting language that electronically communicates business and financial data globally. Besides providing major benefits in the preparation, analysis,
and communication of business information, it also offers cost savings, greater efficiency, and improved accuracy and reliability to all those involved in supplying or using financial data claims XBRL International.

Topics include:

• This course will begin by recapping why and how XBRL came into existence and then defining XBRL.
• We will next discuss a few of the more common uses of XBRL reporting and some of its benefits.
• You will then be introduced to how XBRL reporting works through the use of taxonomies and specifications.
• As part of this process, you will be provided with a glossary of the more common XBRL related terminology.

Learning Objectives:

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

• Recognize the history of XBRL.
• Identify basic XBRL technology.
• Recognize the definitions of general XBRL terminology.

Who Should Attend:

• All Certified Public Accountants (CPAs)

COURSE DESCRIPTION

A CPA is challenged in today’s work world to serve his/her client or employer and protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws. In balancing
the two interests, a CPA may find himself or herself in an ethical dilemma. This course covers not only basic ethical frameworks but also specific rules governing CPA practice and responsibilities. It concludes with a section
on how a CPA can put his or her ethics into action.

Learning Objectives:

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

• To educate licensees in ethics of professional accounting as Texas CPAs.
• To convey the intent of the Texas Rules of Professional Conduct and the AICPA Code of Professional Conduct in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such
  rules.
• To assist the Texas CPA in applying ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client.
• To review and discuss the Texas Rules of Professional Conduct and their implications for persons in a variety of practices, including:

1. CPAs in client practice of public accountancy who perform attest and non-attest services.
2. CPAs employed in industry who provide internal accounting and auditing services.
3. CPAs employed in education or government accounting or auditing.

Who Should Attend:

• All Certified Public Accountants (CPAs)

COURSE DESCRIPTION

In this course, we will define ethics and provide you with reasons you should be encouraged to continue educating yourself with the goal of achieving the highest standards of ethical conduct.

The course will then discuss ethical reasoning and its application to common dilemmas that you may experience.

Learning Objectives:

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

• Recognize the meaning of ethics.
• Identify steps that you can take to resolve ethical dilemmas.
• Recognize the core values of the CPA profession (integrity, objectivity, and independence).

Who Should Attend:

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

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)
• Tax Return Preparers (TRPs)

COURSE DESCRIPTION

This course will discuss Circular 230 and preparer due diligence related to assisting taxpayers in the Cannabis industry. Federal Case Law, Board of Accountancy, and IRS Office of Professional Responsibility standards will also,
be discussed.

Topics include:

• Office of Professional Responsibility
• State Boards of Accountancy Opinions
• 31 U.S.C. §330
• Circular 230
• Preparer Due Diligence
• Case Law
• Practice Management

Who Should Attend:

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

ATTENTION: This course will NOT meet the Circular 230 Requirements.

COURSE DESCRIPTION

Seemingly every day another company is making headlines for breach of trust, ethics violations, or manipulation of numbers.

This class will guide you to understanding, defining, and applying the terminology associated with ethics, integrity, the importance of continued education related to ethics, to recognize and apply the requirements set forth by
the Sabarnes-Oxley Act, and AICPA Professional Code of Conduct.

Who Should Attend:

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