COURSE DESCRIPTION

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

COURSE DESCRIPTION

The accounts payable function is changing at a dizzying pace. What worked yesterday may not work today. Given the current economy, mounting regulatory pressures, and the increased visibility and importance of the accounts payable function,
best practices are something with which every professional needs to be conversant. Unfortunately, keeping up to speed these days can be like herding cats. While some best practices remain steadfast, others simply no longer work
and are being replaced by new practices just now appearing.

The talk will include a discussion of the newest best practice every organization should implement to ensure crooks don't get their hands on money or sensitive information. This is one session you might want to invite your colleagues
in accounting, auditing, and payroll to so they implement appropriate best practices and are not bamboozled by some of the newest frauds.

The truth is that companies ignore accounts payable best practices at their peril and the impact is felt on your bottom line. It's that simple—yet some organizations continue to turn a blind eye to the leakage that occurs due to the
poor or inefficient processes in their AP operations. Don't be one of them!

Topics include:

• Why best practices matter
• Invoice handling
• Payment processes
• Vendors and vendor file issues
• Regulatory issues affecting the payment process
• Travel and Entertainment
• Fraud (both internal and external)

Learning Objectives:

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

• Improve your invoice processing;
• Implement effective payment technologies;
• Comply with regulatory issues affecting the payment process;
• Avoid costly mistakes due to spoofed emails;
• Create effective expense reporting policies;
• Avoid costly master vendor file practices; and
• Deter fraud (both internal and external).

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

This course is designed to help Understand the purpose of ASU 2016-14, describe the history and changes that brought forth the publication of ASU 2016-14, and understand the effective date of ASU 2016-14. ASU 2016-14 was issued as
a result of FASB 117 and follows prior work set forth by FASB 117. Let’s back up – before FASB 117 the only guidance for NFPs was a mish-mash of several AICPA audit guides. Which caused Major differences in NFP financial reporting,
lack of comparability, the difficulty for creditors, donors, and users to fully understand NFP. This led to the creation of FASB 117.

Wait, we're talking about ASU 2016-14. Yes, there is a history as to why we are at ASU 2016-14, but to fully understand it we have to look at the history, what has changed and where we are now. this course will provide some needed
background for the folks, but more importantly, provide a solid foundation for the implementation of ASU 2016-14. Let's get started.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

COURSE DESCRIPTION

The Business Combinations Topic provides guidance on the accounting and reporting for transactions that represent business combinations to be accounted for under the acquisition method (as described in paragraphs 805-10-05-4).

In addition, the Topic includes Subtopic 805-50, which provides guidance on transactions sometimes associated with business combinations but that do not meet the requirements to be accounted for as business combinations under the acquisition
method.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

COURSE DESCRIPTION

AP Now statistics reveal that 85% of all companies had their accounts payable staff working remotely during the coronavirus crisis. For most, the transition from office to remote usually took place over a few short days and was anything
but pretty or smooth. With the possibility of returning to the office at some point shortly, organizations need to start planning for that event. Hopefully, we’ve all learned something from going through this episode. The return
to a new normal will require additional efforts around the accounts payable function.

Organizations will need to review what happened while working remotely and plan for the future. The likelihood of this happening again is, unfortunately, high. The next time vendors are not so likely to be understanding about late
payments and crooks will be even better situated to take advantage. Every organization needs to prepare.

This session identifies 20 different steps every organization should take concerning its accounts payable function. It’s not hard, you just have to do it.

Learning Objectives:

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

• Identify potential weaknesses that may have facilitated fraud or led to duplicate payments.
• Pinpoint any responsibilities that may have fallen through the cracks during the crisis.
• Create new processes for the future so the next time the transition will not be so harsh.
• Evaluate interim policies that may need to be implemented as the country goes through the reopening process.
• Start the transition with motivated employees.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

COURSE DESCRIPTION

Many organizations take their accounts payable function (along with most others) for granted until suddenly, they can’t get an invoice to a critical vendor paid. Or, as many are finding out the hard way, their accounts payable team
can’t get into the office to pick up all the paper invoices that need to be processed. This has happened for a few days in the past, mainly due to weather-related incidents. But they pass fairly quickly and it’s easy to play catch
up. This time is different and it has highlighted the areas where the current process is not sufficient.

This brand-new session was created by AP Now’s founder, Mary Schaeffer, and is based on the real-life experiences of many of her readers, who are accounting and accounts payable professionals as well as interviews with experts. They
shared practices that are working, those that are not, and lessons learned.

Learning Objectives:

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

• Identify areas where your current accounts payable function might need adjustment to deal with a crisis, like a coronavirus.
• Develop practices that will help handle the masses of paper invoices that many are still receiving.
• Manage staff and a management team working remotely.
• Convert many of your vendors to receiving electronic payments instead of paper checks.
• Create processes for those who must go into the office.
• Keep up the morale of staff not used to working remotely.
• Plan for future crisis.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

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)
  

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

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)
  

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

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)
  

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

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)
  

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

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)
  

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

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)
  

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

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)
  

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

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 sponsorship’s:

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).
In addition, 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.

Topics include:

• 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.

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 with the effects of the increasing demand
• List what you can do within your organization to improve your chances of retaining quality accountants

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:

COURSE DESCRIPTION

Ensuring the business continuity, the continuation of critical business operations in the event of an unforeseeable disaster is a chief responsibility of an organization’s management team including its financial officer or external
CPA. According to Kit Tuveson, chairman of the International Facility Management Association and worldwide facility operations manager for Hewlett-Packard in San Francisco, only 40% of the companies that experience a disastrous
event at their place of business will ever open their doors again.

In addition, a study developed by the University of Minnesota found that the average company which was put out of business for as little as four and a half days experienced up to a 50% loss in its capacity to operate.

Many companies believe that because they are small that they are at less risk and are unable to afford the protection that larger companies can afford. However, it is the smaller companies that are at the greatest risk and therefore
should be even more inclined than the larger companies because they are more likely to have all their eggs in one basket. For example, the smaller company commonly has only one work location, a limited number of employees, all
of their assets stored at one location, etc.

Topics include:

• This course will introduce you to the process of developing, communicating, and testing a disaster recovery plan to avoid this potential pitfall and ensure the continuation of critical business operations in the case of an unforeseeable
  event.
• Throughout this course, the term “disaster” shall mean any unforeseeable event which has the potential ability to cause an interruption in the normal business operations of an organization. This would include natural disastrous
  events such as fire, flood, hurricane, earthquake, tornado, etc. in addition to electrical power failure, communication system malfunction, information system crashes, etc.
• We will begin by taking a look at a mock scenario of a company that experiences a flood during the normal course of a day. This company does not have a disaster plan in place and as a result, experiences a huge loss both financially
  and emotionally.
• You will then be introduced to some of the processes and procedures which this mock company and your company or clients can utilize to ensure the continuation of critical business operations in the event of an unforeseeable disaster
  in order to reduce your financial and emotional risk.
• This course will then revisit the mock scenario under the assumption that the company did have a disaster plan implemented when the flooding took place and compare the resulting damages imposed by the event.
• Finally, you will be provided with additional resources that you may choose to utilize when developing your own disaster plans and a glossary of some of the more common disaster recovery terms.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

COURSE DESCRIPTION

Value!…the holy grail of modern public accounting. However, how do we go from wearing a green visor to becoming our client's most trusted advisor? We’ll discuss ways a CPA and their firm can recalibrate their practice to deliver on
client needs and expectations during this session.

Learning Objectives:

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

• Recall the advantages of a value billing approach.
• Identify ways CPAs can strengthen their relationships with clients.
• Recall detailed steps CPAs should take to implement a value-based system for providing clients services.

Who Should Attend:

• All Certified Public Accountants (CPAs)

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

COURSE DESCRIPTION

Corporations must file an income tax return following the guidelines developed by the IRS. Since GAAP and tax regulations differ in a number of ways, so frequently do pretax financial income and taxable income. In consequence, the
amount that a company reports as tax expense will differ from the amount of taxes payable to the IRS.

This course covers the basic guidelines that companies must follow in reporting income taxes and the disclosure requirement associated with deferred taxes, reviewing some of the concepts and items discussed in ASC 740, Income Taxes.

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:

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)

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

COURSE DESCRIPTION

To enlighten as to how Congress has mandated basis consistency in a broad variety of contexts, including how the 3-year period of limitations for tax assessment is extended to 6 years, as well as the basis of assets inherited by beneficiaries.
To explore the timing and detail of the new IRS Form 8971 and the devastating consequences of failure to comply with the vast array of Congress, Treasury, and IRS’s new rules.

Topics include:

• Highway Funding Bill Basis Mania
• §6501 – Extension of 6 Year Statute of Limitations to Basis Overstatements
• New IRC §1014(f) – Basis Consistency Requirement
• New IRC §6035 – Basis Reporting to IRS and Heirs
• Congress Blocks the Trick Play
• Treasury Response – Proposed and Temp Regs
• Form 8971
• Basis Consistency - Penalties for Non-Compliance
• Zero Basis Rule
• Later Adjustments to Value
• Subsequent Transfers
• Consistent Basis and Form 8971 – Future Outlook

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

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

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

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)
• Other Tax Return Preparer (OTRP)

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

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)
• Other Tax Return Preparer (OTRP)

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

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)
• Other Tax Return Preparer (OTRP)

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

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, and The American
Rescue Plan Act of 2021. The course hopes to be a practical guide to interpreting the above Acts and 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:

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)
• Other Tax Return Preparer (OTRP)

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

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:

COURSE DESCRIPTION

Please join us for an introductory course in international cross-border transactions. We will discuss typical situations in which a cross-border transaction arises, and how a taxpayer can utilize the rules to potentially decrease an
entity's effective tax rate. Other issues, such as documentation and IRS audit risk will also be covered. These rules will be illustrated by a hypothetical US-Canada transaction.

Learning Objectives:

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

• Identify a cross-border transaction and be able to discuss potential implications.
  
• Determine potential audit risks involved with cross-border transactions.
• Explain the role of a competent authority, advanced pricing agreements, and other alternative methods in reducing audit risk.
• Understand the types of contemporaneous documentation needed.
• Apply these principles to decrease an entity’s effective tax rate.

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

This course presents an overview of tax treaties and how they are used in structuring transactions and determining the tax impact of cross-border transactions. It discusses the ordering rules for local laws versus treaty laws, and
the purpose of the tax treaties in avoiding and eliminating double taxation to promote trade and investment. The participant will learn about planning opportunities to contemplate when structuring foreign operations.

This course is suitable for Corporate tax and finance executives, directors, managers and staff, CPAs, CAs Enrolled Agents, accountants, attorneys, and business/financial advisors who work with and advise businesses that have cross-border
operations and issues. All in-house and public practice professionals involved with international tax compliance and planning will benefit from this timely and insightful seminar.

Learning Objectives:

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

• Be able to discuss common treaty provisions in the US Model Treaty.
• Understand typical reduced withholding rates on dividends, interest, and royalties.
• Describe the purpose of income tax treaties in the tax regimes of countries.
• Acquire a better understanding of the international tax environment.
• Recognize qualifications for a permanent establishment
• Describe the rules by which a taxpayer must disclose a tax position to the IRS for claiming treaty benefits that conflict with the IRC.
• Ascertain mutual agreement procedures between the taxing authorities of two treaty countries in cases of double taxation.
• Recognize when a company/citizen would need to file Form W8-BEN with the IRS to claim treaty benefits for US tax withholding.

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

This course introduces the new Schedule K-2 and Schedule K-3 that may be required for Partnerships and S Corporation returns. The IRS has provided conflicting guidance regarding the preparation and requirements of this form, this course
hopes to clarify the filing requirements with updated guidance. Additionally, this course will discuss all eleven (11) parts of the form.

Learning Objectives:

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

• Outline Schedule K-2 for Partnerships and S Corporations
• Describe the filing requirements and penalty relief
• Explain the recent guidance provided by the IRS
• Highlight changes to Schedule K-2 and Schedule K-3

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

Legislation, known as the “For the 99.5% Act”, has been introduced in the United States Congress. If passed, this legislation will create significant changes in estate and gift planning for your clients. This is a significant piece
of legislation introduced and it warrants our attention.

Art Werner will discuss this legislation to inform you how you should advise your clients in tax and non-tax estate and gift planning.

Topics include:

• The elimination of most minority interest discounts
• The elimination of many marketability discounts for passive assets
• The reduction of the estate tax exemption to $3,500,000
• The reduction of the gift tax exemption to $1,000,000
• Changes to the GST exemption and GST rules
• Estate and gift tax rate increases including a 65% rate
• Expanded conservation easements
• The practical elimination of GRATs
• Potential elimination of the ILIT under the grantor trust inclusion rule
• The new 50-year federal rule against perpetuities and the effective date rules
• How to address estates under administration when you can still elect to pay tax
• Gifts and sales to grantor trusts before enactment

Learning Objectives:

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

• Advise your clients as to how to update their estate and gift plans
• How to structure a proper generational tax strategy.

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:

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)
• Other Tax Return Preparer (OTRP)

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

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)
  

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

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:

• Probate issues
• Non-probate issues
• Valuation issues
• Joint tenancy issues

Learning Objectives:

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

• How to prepare a Pennsylvania Inheritance Tax Return.
• Compare 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.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

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)
• Other Tax Return Preparer (OTRP)

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

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)

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

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)
• Other Tax Return Preparer (OTRP)

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

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)
• Other Tax Return Preparer (OTRP)

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

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 trader’s tax liability.
• Become knowledgeable of current enforcement actions employed by the IRS.

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

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)
• Other Tax Return Preparer (OTRP)

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

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)
• Other Tax Return Preparer (OTRP)

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

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)
• Other Tax Return Preparer (OTRP)

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

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.

Topics 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)
• Other Tax Return Preparer (OTRP)

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

COURSE DESCRIPTION

Due to changes in both the economy and the Internal Revenue Code, fringe benefit planning has become one of the most important areas of planning for your client’s business and personal needs. There are a variety of tools and techniques
to meet a client’s fringe benefit planning objectives. 

This course looks at those various tools and techniques and provides the practitioner with a basic understanding of how to use each one. This course also features a review of some complex areas of employee benefit planning, including
ERISA reporting and disclosure requirements.

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:

COURSE DESCRIPTION

Beginning with the tax year 2021, Form 7203 - S Corporation Shareholder Stock and Debt Basis Limitation, may be required to be filed with each shareholder's Individual Income Tax Return, Form 1040. This new form reports the shareholder's
outside basis as well as debt basis so as to apply any loss limitations under I.R.C. §461 as well as at-risk limitations properly. This course will look at the mechanics of preparing the new Form 7203. Also discussed will be strategies
of how to reconstruct shareholder basis when it has not been done in the past.

Learning Objectives:

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

• Introduce Form 7203
• Learn how to complete Form 7203
• Discuss strategies to reconstruct Shareholder Basis
• Review loss limitations of §461
• Review at-risk rules and limitations

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:

COURSE DESCRIPTION

This course will break down the Section 1031 Exchange for the Internal Revenue code.

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

Cryptocurrency can be a very confusing issue for a client in both compliance and planning.   This course will assist the practitioner in understanding the tax aspects of cryptocurrency from a Federal compliance standpoint.  

Topics include:

• Introduction to cryptocurrency
• Understanding the term “blockchain”
• Various types of cryptocurrency
• Why cryptocurrency is popular
• Investment attributes of cryptocurrency
• Tax aspects of cryptocurrency
• Position of the Internal Revenue Service
• Understanding Notice 2014-21 (IRS Virtual Currency Guidance)
• Understanding Notice 2014-21 FAQs
• Compliance issues
• Charitable issues
• Internal Revenue Service enforcement

Learning Objectives:

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

• To provide tax practitioners with an understanding of the tax aspects of cryptocurrency from a Federal compliance standpoint.
  

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

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.

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

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)
• Other Tax Return Preparer (OTRP)

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

COURSE DESCRIPTION

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

Many practitioners would like to develop an estate planning practice. The problem that many of these individuals face when taking an estate planning CPE course is that they cannot find a course that explains the basics of the topic
in a manner that can be applied to practice development and practical ideas. By the end of the course, the “playing field” will begin to be “leveled” between those individuals who practice in this area and those who desire to do
so.

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

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:

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:

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:

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

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.

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:

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

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

COURSE DESCRIPTION

A CPA is challenged in today’s work world to not only serve his/her client or employer but also to 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 from the AICPA Code of Professional Conduct, and the Florida Revised Statutes, Administrative Rules, and Code of Professional Conduct. These sources govern
the practice and responsibilities of Florida CPAs. 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 apply the ethics of professional accounting as CPAs through the analysis of case studies involving both actual situations and hypothetical facts.
  
• To apply 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 analyze and apply the AICPA Code of Professional Conduct and Florida law that pertains to CPAs licensed to practice in the state of Florida. Students will become familiar with the Florida Revised Statutes, Administrative Rules,
  and Code of Professional Conduct, and the Policies adopted by the Board currently in effect, and how the statutes, rules, and policies pertaining to them.
• To determine the course of action that would uphold the intent of the rules in the performance of professional accounting services/work, not just to adhere to the mere technical compliance of such rules.
• To review and discuss the rules and their implications for persons in a variety of practices, including:

1. CPAs who provide assurance, attest, or compilation services.
2. CPAs who provide tax services.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

COURSE DESCRIPTION

This course will be focusing on how to integrate integrity and objectivity in situations faced by the accounting professional on a daily basis. The participant will be able to know not just what is the right thing to do according to
the AICPA Code of Professional Conduct but how to put your values into action! As part of this course, we will also walk through real-world examples of individuals and companies faced with these dilemmas.

Topics include:

• What are Ethics?
• What is the code?
• Components of the code
• Organization
• Integrity and Objectivity

Learning Objectives:

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

• Be able to define integrity and objectivity as promulgated by the AICPA Code of Professional Conduct and understand its importance to the CPA.
• Have the ability to identify situations where the CPA may be susceptible to subordinating his/her judgment to a client or employer.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

*Content Preview

COURSE DESCRIPTION

This course will be focusing on how to integrate independence and avoid conflicts of interest in situations faced by the accounting professional daily. The participant will be able to know not just what is the right thing to do according
to the AICPA Code of Professional Conduct but how to put your values into action! As part of this course, we will also walk through real-world examples of individuals and companies faced with these dilemmas.

Learning Objectives:

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

• Have the ability to define independence as promulgated by the AICPA Code of Professional Conduct and understand its importance to the CPA.
• Be able to ascertain situations that could threaten a CPAs independence.
• Understand how conflicts of interest and the use of contingency fees can subvert independence.

Who Should Attend:

• All Certified Public Accountants (CPAs)
  

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

COURSE DESCRIPTION

A CPA is challenged in today’s work world to not only serve his/her client or employer but also to 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 him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the AICPA Code of Professional Conduct, Washington Public
Accountancy Act, and the Board Rules found in the Washington Administrative Code. These sources govern the practice and responsibilities of Washington CPAs. It concludes with a section on how a CPA can put his or her ethics into
action.

Topics include:

• Part 1: Values - A straight and Narrow Path or a Minefield?
• Part 2: Codes of Conduct for CPAs
• Part 3: Behaving Ethically: Putting the Rules into Action

Learning Objectives:

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

• To educate licensees in the ethics of professional accounting as CPAs.
• To convey the intent of the AICPA Code of Professional Conduct, the Washington Administrative Code, and Washington Public Accountancy Act in the performance of professional accounting services/work, not to adhere to the mere technical
  compliance of such rules.
• To review the AICPA Code of Professional Conduct and the Washington Administrative Code and Washington Public Accountancy Act and to discuss their implications for persons in a variety of practices

Who Should Attend:

• All Certified Public Accountants (CPAs)

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