CPE Catalog & Events

Most organizations manage their income statement, but many virtually ignore the balance sheet until balance sheet problems create seemingly insurmountable emergencies. This session discusses how to analyze and manage your financial statements more holistically, allowing you to identify and correct balance sheet issues early. How do you choose whether to raise debt or equity" What are the key considerations and the advantages of each" What is the cost of capital" What are the "hidden" balance sheet risks" We will also examine several crucial ideas you can incorporate into your analyses to enhance performance and reduce risk. If you want to enhance your corporate finance skills, this session is for you.

This section of the 4-part series will cover basic form preparation of Form 706 and help participants develop a solid foundation in preparing the federal estate tax return. This section will cover running the engagement, administration issues and completion of pages 1-4 of the form, including portability election. For examples, worksheets and practice resources will be provided. Form 706 Series: Part 1: Overview Including Portability Part 2: Reporting Assets Part 3: Reporting Deductions Part 4: GST Schedule R, Form 8971, Payments & Credits

This program reviews and analyzes the important changes made by the One Big Beautiful Bill Act (OBBBA) to qualified small business stock (QSBS) covered under Section 1202. Effective for stock issued after July 4, 2025, there are important changes that make Section 1202 much more appealing to clients willing to run the risks associated with doing business as a C corporation. These enhanced provisions could potentially lead to exclusion of capital gains if very strict compliance rules are followed. Section 1202 application is particularly attractive for start-ups and entrepreneurial endeavors. For taxpayers willing to confront the technical challenges of this provision, Section 1202 may produce impressive tax advantages.

Do you love PivotTables? Of course, we all do! Traditional PivotTables are incredible, but they do have limitations. If you have ever encountered one of these limitations, you'll be excited to learn that by using the Data Model as the source for PivotTables, you'll be able to bypass many of the restrictions that exist with traditional PivotTables. The data model (also referred to as Power Pivot) is included in Excel 2016+ for Windows and available as a free download for previous versions (excluding Excel for Mac). Using the data model enables you to build PivotTables that were previously not practical. If you frequently build PivotTables and would like to do more with them, you'll want to understand how to use the data model (Power Pivot) to enhance your reports. Note about Excel versions: Power Pivot is not available in all versions of Excel, including Excel for Mac. If you would like to see if Power Pivot is available in your version of Excel, visit the Microsoft site.

This session is your practical introduction to AI in the workplace. Designed for professionals in any function from Finance to HR to Marketing and Operations, this course breaks down the AI journey into clear, actionable steps. You'll discover easy-to-use tools, see real-world examples, and leave ready to take your first confident steps toward using AI to save time, boost creativity, and make smarter decisions. Whether you're new to AI or just looking to get started effectively, this session helps you move from curiosity to confident action in just one hour.

For roughly 90% of American retirees, Social Security income will be the foundation of their retirement income. Yet, many are ill-prepared and lack understanding of the critical aspects of making an informed claiming decision. Further challenged to separate fact from fiction, consumers crave accurate information from knowledgeable professionals to make the most out of these coveted monthly benefits. This course dispels common myths about Social Security that lead to confusion and replaces them with the truth to an empowered retirement. Help your clients navigate their claiming age decisions with greater confidence, equipped with the essential truths they should consider before pushing the Social Security "on" button.

Buying and selling a business can be a complex transaction with many tax issues. These issues include whether the transaction is or should be a stock or an asset sale when the business involved is a corporation, as well as the tax consequences associated with the sale of a partnership or a C or S corporation. Accounting and finance professionals who advise clients who are buying or selling a business primarily focus on the tax issues that apply. This program explains and analyzes the tax issues practitioners must address in order to properly advise clients who are either buyers or sellers of businesses.

Designed for accounting, auditing, and attestation practitioners at all levels in public accounting and business and industry, this course provides a detailed review of the multitude of FASB and AICPA standards and reports issued over the past few years, including a discussion of the FASB's Stage 3 PIR report on ASC 606. It also provides an overview of recent PCAOB inspection report findings and SEC rulemaking activity. Through hands-on examples and illustrations, this course will help you apply the guidance in practice. We further discuss other important A&A practice matters to be aware of, including an update on the quality management standards and soon-to-be-effective requirements for engagement quality reviews.

What you document matters Understanding different parts of the employee benefit plan (EBP) audit process can help you think holistically about your level of audit documentation. You'll learn the appropriate level of documentation when performing EBP audit procedures, which involves testing items that are not typically tested in audits of other types of entities. Real-life examples You'll also gain insights from real-life examples and solutions as you are guided by a former employee benefit plan expert panel member and peer reviewer. Additionally, reviewing these examples will help you truly understand documentation in an EBP audit and learn best practices for documentation to incorporate into your audits.

The past two years have ushered in an explosion of ransomware attacks affecting businesses and individuals. Many of us read or hear about these attacks, but there is little understanding of how they occur, how a response is undertaken, and how the chances of experiencing one can be reduced. Join us to learn about these topics so you can be prepared with the best response and the knowledge to avoid common mistakes in a ransomware event.

A practical guide to business property transactions A fundamental understanding of the taxation of business property transactions is essential to any tax practice. This course prepares tax professionals to handle the tax effects of common property transactions. Topics include: Depreciation recapture Exchange transactions Dispositions of business property Updated for the effects of H.R. 1, commonly referred to as OBBBA, this learning provides a current view of these essential topics. Tips for achieving an optimal tax result on property transactions Professionals are exposed to important business property-related timing issues and planning opportunities that can lower a client's tax liability. Strategies laid out in the course empower practitioners to consider the timing of recognizing gain and loss to achieve tax savings. Part of Tax Staff Essentials Level 2 This self-study online course is part of Tax Staff Essentials Level 2, a comprehensive learning program that provides experienced tax staff with the technical training required to gain independence.

This section of the four-part series will cover the fundamentals of Form 706 and provide numerous examples of how to properly report deductions on the estate tax return, including marital and charitable deductions. Form 706 Series: Part 1: Overview Including Portability Part 2: Reporting Assets Part 3: Reporting Deductions Part 4: GST Schedule R, Form 8971, Payments & Credits

Many of our clients are looking for techniques to transfer wealth to their loved ones while minimizing gift and estate taxes. Irrevocable trusts take advantage of the currently high exclusion amount to freeze their estates. This course will analyze the advantages and disadvantages of using a wide variety of noncharitable trusts, such as spousal lifetime access trusts (SLATs), grantor retained interest trusts (GRATs and GRUTs), intentionally defective grantor trusts (IDGTs), qualified personal residence trusts (QPRTs), life insurance trusts (ILITs), domestic asset protection trusts (DAPTs), and dynasty trusts.

This webcast will walk you through a SOC 2 report, giving you enhanced knowledge of essential information for preparing or reviewing SOC 2 reports. Get comfortable with SOC 2 reports. Avoid potential pitfalls. For service auditors and user entities new to SOC 2 reporting, not understanding the report contents can result in reporting deficiencies or inappropriate identification of key information. How will this course benefit you? This webcast presents the contents of each section of a SOC 2 report, highlighting key items of interest. As a user or user auditor, you will be better able to identify pertinent information that affects your organization or audit work. And as a service provider or service auditor, you will be better able to recognize what users are looking for and meet the requirements of SSAE No. 18. Why take this course? Take this course as an introduction to SOC 2 reporting, to strengthen your foundational knowledge as you perform SOC 2 examinations as a service auditor or as you review SOC 2 reports as a user entity or user auditor.

Join the Team from Hochman, Salkin, Toscher, & Perez for a LIVE tax-based series with a new topic at each Session. Past conversations have included crypto tax compliance, BBA Partnerships, Federal and State Residency issues, Partnership examinations, Form 8300, and more. Check back regularly for topics, and be sure to register for them all. Tax Talks Series April 21, 2026 June 16, 2026 August 18, 2026 October 20, 2026 January 26, 2027 April 20, 2027

SQMS No. 2, Engagement Quality Reviews, sets out requirements and guidance for firms to conduct an engagement quality (EQ) review. The standard also addresses the qualifications, eligibility, responsibilities, and appointment of an EQ reviewer. The predecessor standard, SQCS No. 8, combined quality control policies with the engagement quality control review. SQMS No. 2 was issued separately to highlight the importance of the EQ review within a firm's system of quality management. SQMS No. 2 formalizes and strengthens the review process through clarified guidance and enhanced documentation requirements. It also distinguishes the responsibilities of the firm from those of the EQR reviewer, ensuring greater accountability and transparency.

This four-part series covers the fundamentals of Form 706. In this final course, we will cover GST allocations on Schedule R, Foreign Death Tax credit, Prior Transfer credit, Qualified Conservation Easements, making the 6166 election for estate tax payment and considering a Graegin or other loan to pay the estate tax. Illustrations of attachments and/or narrative examples for Schedule R will be provided. Form 706 Series: Part 1: Overview Including Portability Part 2: Reporting Assets Part 3: Reporting Deductions Part 4: GST Schedule R, Form 8971, Payments & Credits

Good writing is good business. Studies show that the average business worker receives 121 emails per day. That's a lot of emails. Are your emails effective? Are they being read? Are they professional and tone-smart? In this course, you will learn techniques and skills to get your emails to stand out and improve their effectiveness and professionalism.

One of the most intimidating aspects of going into business for yourself is compliance. Tax, employment, and regulatory laws are difficult to navigate, so it often falls on the CPA to know the basics in these areas to help their clients avoid costly litigation. In this course, we will cover basic compliance areas for small business owners. We will look at the main elements of a contract, taxation of entity types, worker classification, property law, and many of the other areas that are often overwhelming for small business owners. By being able to speak to these issues, practitioners will be able to add value and help their small business owner clients grow and thrive.

Root cause analysis is a powerful tool for understanding why quality issues arise, and for preventing them from recurring. This webcast examines the principles and objectives of a root cause analysis and how it aligns with SQMS No. 1's focus on continual improvement. Learn practical approaches for: Identifying underlying causes of findings and deficiencies Evaluating contributing factors Implementing meaningful corrective actions We'll also explore how this process can help firms of all sizes to: Enhance audit quality Strengthen remediation activities Foster a culture of proactive problem-solving