CPE Catalog & Events

In today's challenging talent market, accounting firms face unprecedented pressure to retain their best performers. This course provides actionable, research-backed strategies to help firms keep their top talent from leaving. Based on comprehensive surveys of both current accounting professionals and those who have recently left the profession, participants will learn the real reasons employees stay or go-and what firms can do about it.

This course offers an in-depth look at retirement needs models, their flaws, and ways to overcome associated drawbacks. You'll explore holistic retirement planning while reviewing threats to a successful retirement. You'll also hear about recent retirement planning changes, including the elimination of the "Stretch IRA" by the SECURE Act and the new SECURE Act 2.0 changes. We'll address key questions to plan a comfortable retirement and discuss strategies to draw down retirement assets over an extended period. Last updated 2026.

Retirement accounts may be the largest financial asset your client has. Learn to provide valuable retirement planning input rather than mere RMD calculations. Congress has been changing things: witness Secure and Secure 2.0. Beneficiary rules changed in 2019 but final regulations are not effective until 2025. Retirement benefits will be paid to beneficiaries much earlier than was required for pre-2020 deaths. Improper choices and faulty distribution calculations can result in penalties or unnecessary taxes. Retirement plans may be overhauled based on recent legislative changes and IRS interpretations; this effects the self-employed and employees. Course materials contain regulations governing plan distributions and copies of appropriate IRS forms and rulings, updated with the latest cases, rulings, regulations and legislation.

Taking money from a retirement plan before age 59-1/2 or failing to withdraw funds after age 73 leads to penalties. Plan beneficiaries have a separate set of rules as well. There are penalty exceptions and waivers, but some issues have no possible resolution. A withdrawal from a retirement plan is taxable unless it's returned to a plan within 60 days. Some withdrawals cannot be returned and there are some ways to make a late rollover tax-free. Early and late distribution penalties and 60-day rollover failures are prevalent issues that tax preparers must handle despite the size of the firm or the wealth of their clients. Learn the rules of the road in this class. Note: This class presents an in-depth discussion of issues presented in the instructor's class Retirement Distributions: Planning Options.

Big changes are here for retirement plan distributions. On July 19, 2024, t he IRS dropped new Final and Proposed Regulations—and they're a major shift from what we saw in 2022. Join Michael Gray, CPA, as he breaks down what's new, what's changed under SECURE 2.0, and how it all impacts estate planning and post-death retirement account management—especially for surviving spouses and other beneficiaries.

You will enhance your competence in personal financial planning through this certificate program which features six dynamic courses that cover critical steps in the retirement planning life cycle.

Learn the core principles for not-for-profit revenue recognition and measurement of contributions through real world scenarios.

Revenue recognition continues to be a top compliance and advisory issue for CPAs in the construction industry. This session will dive into the complexities of ASC 606, including common pitfalls in contract modifications, variable consideration, and performance obligations. Real-world case studies will illustrate best practices for implementation and ongoing management.  This session was recorded on March 25, 2025 for CalCPA's Construction Management Conference.

Revenue involves significant risks that warrant special consideration during audits. The Financial Accounting Standards Board (FASB) has issued a new standard—"Revenue from Contracts with Customers" that replaces most industry-specific revenue recognition requirements in US GAAP. A new principles-based, five-step revenue recognition model now applies. Recent disclosures of qualitative and quantitative information, significant judgments, and changes in judgments are also required. New systems, processes, and controls may be needed. Poor design or implementation may pose heightened risks of material misstatement, including those due to fraud.

Well-defined revenue recognition guidelines, insights, and practical management tips designed to address the complexities of FASB ASC 606.

Comprehensive training your staff needs to be able to perform their review engagements consistently and accurately.

Strategies to help return reviewers quickly identify common errors that practitioners make on individual tax returns.

Strategies to help reviewers catch errors in partnership and LLC tax returns before they are submitted.

A case-based approach to learning about the common errors practitioners make on S corporation tax returns.

All organizations face uncertainty and must manage risk daily. Risk management is of vital importance for not-for-profit entities (NFPs) due to their public interest obligations.

In this course, we will explore how auditors identify and assess the risks of material misstatements by gaining a comprehensive understanding of privately owned companies and their unique challenges. Key questions we will address include: Are identifiable controls in place? Do owners and managers actively promote compliance with company policies? Have they documented these controls and effectively communicated them to staff? Are these controls observable and testable for operating effectiveness? Additionally, do owners and managers monitor employee performance and evaluate the effectiveness of the controls implemented?

Helping your clients manage risk by analyzing their exposure to different types of risk.

Economic Value Added, EVA, is a powerful yet often overlooked tool for risk management. Many accountants focus on EVA for performance measurement but miss its potential for identifying and mitigating risks. Alan Gorlick, CEO of Gorlick Financial Strategies, explains how EVA can optimize resource allocation, align investments with value creation, and reduce operational risks. With practical insights on dynamic metrics, bonus plans, and tools like Monte Carlo simulations, this segment equips financial leaders to turn uncertainty into opportunity and drive long-term profitability. Please note that this product will expire either on 03/31/2027 or one year from the date of purchase (whichever occurs first). Educator discounts do not apply to this product.