CPE Catalog & Events

Differ from the "old" rules. This self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation. This course can be purchased individually or as part of the U.S.International Tax: Inbound and Outbound Transactions bundle. You must purchase the bundle to earn the digital badge. This CPE self-study course focuses on determining U.S. shareholder and Controlled Foreign Corporation (CFC) status under the new rules from tax reform. There is also discussion on how such rules differ from the "old" rules. The course also provides a detailed session on the operating rules of subpart F income but not including section 956 and Global Intangible Low-Taxed Income (GILTI) inclusions. There is detailed discussion on international topics regarding calculating and reporting E&P for U.S. federal income tax purposes, as well as practical examples and application. Also discussed in detail are international topics regarding Passive Foreign Investment Companies (PFICs) and foreign asset reporting for U.S. federal income tax purposes, as well as practical examples and application.

After viewing this presentation, participants will hear about the tax expatriation which is the movement of U.S. Citizens, long term residents, and assets out of the United States. What are the red flags, how to address them, and how to fund foreign trusts.Expatriation from the United States  Introduction to Expatriation Tax  Determining Residency Start Date for Non-Resident Aliens  Determining Residency Termination Date for Non-Resident Aliens  Determining Expatriation Date  Section 877  The "Exit Tax" under 877A - Effective after June 17, 2008  Inheritance Tax  Logic of 2801 Tax Regime  Definitions under 2801  Exceptions to 2801 Tax  Liability for 2801 Inheritance Tax  Computation of 2801 Inheritance Tax  Potential Planning Strategies for Mitigating "Inheritance Tax" under 2801  Overview of Wealth Transfer Taxes  U.S. Transfer Taxes for Trusts  U.S. Income Taxes - Domestic Trusts  U.S. Income Taxes - Foreign Trusts  Deemed Sale Upon Funding  

Save when you buy the complete Tax Staff Essentials, Level 4 online bundle. Clients want help with present and future business services. Which tax planning strategies will you provide for your corporate and small business clients? This course explores state-of-the-art planning ideas and tax-saving strategies to keep more of your clients' money in their pockets. Updated for the latest legislation and IRS guidance on tax reform, this course answers the tough questions and show you what strategies are best for your clients. The entire course is designed around the idea that the needs of the small business owner change as the business moves through the business life cycle. The idea is that even though this is a tax course, taxes are only one consideration of many that must be considered when forming a new entity. Throughout the course, we will discuss different entity types. "What do you need to do to form a sole proprietorship, partnerships, or other type of entity?" You will think about the nuances of each entity structure as we address this question. Who Will Benefit Tax professionals Key Topics Starting a business - the tax life of a business Selecting a business entity type The Tax Cuts and Jobs Act Section 199A and the qualified business income deduction Accounting methods Compensation of owners - hiring family members Reasonable compensation Depreciation, Section 179, and bonus depreciation Transactions with owners Buy-sell and noncompete agreements Exiting the business - special exit techniques

Help your junior staff establish a strong set of core skills This series covers key areas to ensure the members of your young tax force are well prepared to begin their careers and support your firm. They'll learn about the following: Individual, partnership, and S corporation tax compliance Effective online tax research techniques Clear and precise working paper documentation Effective professional business communications Your future tax professionals will also receive a broad range of practical tax instruction, including key issues surrounding: Individual taxation New cost and repair regulations S corporation distributions Items affecting shareholder basis Passive activity loss rules, and more Courses Included: Tax Research I Individual Tax Fundamentals Capitalized Costs & Depreciation Working Paper Documentation S Corporations: Key Issues, Compliance, and Tax Strategies Tax Fundamentals of LLCs & Partnerships Tax Staff Essentials is a comprehensive, integrated curriculum that provides tax training for four different experience levels and is available in four different formats: Online, On-site, Tax Schools, and Webcasts.

Meet the challenges Gain an understanding of the responsibilities of technical reviewers reviewing single audit engagements and learn what you can do to help ensure that the audits under review are meeting the quality standards. We will sort through the complexities so you can identify quality problems through review of the peer review single audit checklists and give you techniques to use in your own technical reviews. You will learn about recent changes in the public interest and the impact they have on technical review. Also, find out about the most common areas of noncompliance with professional standards uncovered by technical reviewers. Featuring detail-rich examples and scenarios to help you apply proven techniques to identify potential red flags during your technical reviews. Hot topics include: Yellow Book independence quality problems with performance of nonattest services Major program determination related to type A low-risk determination and type B risk assessment Low-risk auditee determination cautions Sufficiency of testing percentage and major program coverage

In this continually revised course, tax advisors will be fully updated on the most recent enacted legislation and IRS guidance, as well as major trends on the horizon with a view toward planning considerations. This update course is designed for all practitioners, both those working in public accounting as well as those in private industry, who need the latest information on tax changes. Please Note: Due to content overlap, it is recommended that this course NOT be taken together with BITU.

In this continually revised course, tax advisors will be fully updated on the most recent enacted legislation and IRS guidance, as well as major trends on the horizon with a view toward planning considerations. This update course is designed for all practitioners, both those working in public accounting as well as those in private industry, who need the latest information on tax changes. Please Note: Due to content overlap, it is recommended that this course NOT be taken together with BITU.

This highly informative course comprehensively covers all the latest tax law developments. The focus is on individual taxation and discussion of the planning opportunities practitioners need to understand to help clients respond effectively. You will come away from the course with the up-to-date knowledge to educate your individual tax clients and implement tax-saving ideas that will serve their ever-evolving needs. This course is continually updated to reflect enacted legislation. Please Note: Due to content overlap, it is recommended that this course NOT be taken together with BFTU.

This highly informative course comprehensively covers all the latest tax law developments. The focus is on individual taxation and discussion of the planning opportunities practitioners need to understand to help clients respond effectively. You will come away from the course with the up-to-date knowledge to educate your individual tax clients and implement tax-saving ideas that will serve their ever-evolving needs. This course is continually updated to reflect enacted legislation. Please Note: Due to content overlap, it is recommended that this course NOT be taken together with BFTU.

This year practitioners need to keep abreast of tax changes affecting pass-through entities used by their business clients and employers, and this enlightening course delivers that information. You will learn invaluable strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. In addition, this course will discuss current trends and emerging issues, helping practitioners stay informed about relevant and significant topics that may impact their clients. Continually updated to reflect enacted legislation.

This year practitioners need to keep abreast of tax changes affecting pass-through entities used by their business clients and employers, and this enlightening course delivers that information. You will learn invaluable strategies, techniques, innovative tax-planning concepts, income-generating ideas, and other planning opportunities available to S corporations, partnerships, LLCs, and LLPs. In addition, this course will discuss current trends and emerging issues, helping practitioners stay informed about relevant and significant topics that may impact their clients. Continually updated to reflect enacted legislation.

Addressing the basics of the new major standard Which leases are within the scope of FASB ASC 842, Leases and what are the basic accounting, financial reporting and disclosure requirements? This webcast answers those questions and more. Case study exercises are included to illustrate how to apply the standard. You will also learn about: The lessee accounting model, including lease classification Amortization of the right-of-use asset Interest on the lease liability The lessor accounting model, including profit recognition and collectability

This course is part of the Cybersecurity Fundamentals for Finance and Accounting Professionals Certificate program. You must purchase the full program to earn the certificate. Think strategically about cybersecurity. Know what services and products are available to improve your cyber resilience. Cybersecurity risk management is complex. There are operational and financial considerations in managing this risk. Fortunately, a number of products and services are available to help. Find out what they are and how you can use them to strengthen your organization's or client's cybersecurity risk management program. You can help clients and organizations by making valuable recommendations on products and services that they can use within their cybersecurity risk management programs. As part of this, you need to be able to speak intelligently about the operational and financial implications of cybersecurity as you communicate with clients and collaborate within your organization. This CPE self study module covers mitigation of losses considerations, such as technology products, insurance, and outsourcing. It also covers the operational and financial implications of cybersecurity. This knowledge is indispensable as cybersecurity becomes more prevalent, especially during the COVID-19 pandemic.

The regulatory landscape Stay ahead Keep on top of regulatory changes and anticipate - and influence, where possible - the regulatory touch points across your operations. Consider key principles associated with good regulation, sources, and types of regulatory risk and some of the main approaches to regulation. Explore a range of factors - some that support compliance and others that hinder compliance. Challenges of regulation Learn how the volume, variety, velocity, and complexity of regulation challenges businesses of all sizes and across all sectors. Understand where regulatory breaches can occur and information lost via increased risk of businesses information overload, departmental silos, and manual data curation. This course provides for 2 hours of CPE credit in the Business, Management and Organization field of study.

Rethinking the linear model Mindset and relationships Learn how the depletion of finite resources is prompting business to reconsider their business models. Explore different types of circular business models to see if any fit your business, and be open to the need to approach this with an emphasis on systems and design thinking. Understand the need to rethink relationships with markets in which your business operates, how you interact with customers, and your impact on the natural world. Technical and biological cycles Explore the technical and biological cycles of the circular economy and discover some of the key drivers and technological developments driving the circular economy toward mainstream business. This course provides 1.5 hours of CPE credit in the Business, Management and Organization field of study.

This CPE course can be purchased individually or as part of the Estate Planning Certificate Program. As a personal financial planner, you should have a broad awareness of the foundational concepts of estate planning to be an effective advocate for your clients. Updated for the Tax Cuts and Jobs Act (TCJA) of 2017, this CPE course addresses elements and deductions of the gross estate and the calculation of the federal estate tax. Additional topics include: Income in respect of the decedent and its impact on the federal estate tax calculation; State estate and inheritance taxes; The rule for gift taxes paid within three years of death; The treatment of adjusted taxable gifts This course also covers the key steps in the calculation of Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return. Enhanced On-Demand Format This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course.

How have successful finance and accounting organizations shed the image as only compliance or transactional specialists to get a seat at the table with decision makers? First, they accept technical competence as a given. Second, they spend the time to develop critical relationships and understand what's important to these individuals. Third, they learn all there is to know about the business, its customers, and the competition. This program explores how the finance and accounting organization positions itself to work as a trusted advisor to the business. (Available as a 2-hour on-demand and webcast)

** Level up your skills for the future ** This CPE course can be purchased individually, or as a part of the Blockchain Fundamentals for Accounting and Finance Professionals Certificate program. Become aware of future trends of blockchain, such as decentralized apps, decentralized autonomous organizations, and offchain transactions. This CPE self-study will prepare you to adapt yourself to this new environment. Level up your skill set to keep relevant and play a critical role in the future.

This course is part of the Cybersecurity Fundamentals for Finance and Accounting Professionals Certificate program. You must purchase the full program to earn the certificate. Play a key role as a trusted adviser in cybersecurity risk management. As a finance and accounting professional, you have a key role in helping your organization or client manage cybersecurity risks. You must understand the importance of cybersecurity and your role to immerse yourself in cybersecurity risk management. This CPE self-study course highlights the importance of cybersecurity and the role you play. It also emphasizes the importance of developing and applying a security mindset to become a trusted adviser to your organization and client. Learn more about how the traditional accounting and finance role is affected by cybersecurity. This knowledge is indispensable in today's global digital landscape of persistent and increasing cybercrime, especially during the COVID-19 pandemic.

CPAs and accountants need to understand the accounting and auditing considerations. Implementation of the Revenue Recognition and Lease accounting standards continues with the requirement that nonpublic entities implement the Lease standard for periods beginning after December 31, 2021. The FASB has also provided additional guidance in 2021 for both Revenue Recognition and Lease application.