CPE Catalog & Events

Part of one's duty as a CPA working in industry is to safeguard the assets of the organization. Cost cutting is one way to preserve assets and maintain a company's competitive position in the industry. However, what keeps us from ridding our organizations of unnecessary costs? In this course, we will look at the factors that prevent our companies from being as streamlined as they could be. By using statistics and survey data, we will attempt to show how to better negotiate and navigate budgeting and contracting decisions. We will also discuss financial statement analysis techniques, benchmarking, and cash flow management in an effort to better cut costs and maintain the long-run viability of an organization.

Artificial Intelligence is no longer a future concept; it is a current necessity. This session provides a practical roadmap for practitioners to leverage AI safely and effectively. We move from a survey of available tools (from free apps to specialized software) to a deep dive into the ethical guardrails required to protect client data and maintain professional standards. Participants will leave with a playbook of real-world use cases that can be implemented immediately.

If you work with governments or not-for-profits, mastering the fundamentals of Yellow Book and single audits is essential. This beginner-friendly course breaks down the key requirements of the Yellow Book and the Uniform Guidance for Federal Awards into clear, manageable concepts. You'll learn the essentials of performing Yellow Book and single audits with confidence—building a strong foundation, boosting your understanding, and equipping you to conduct audits efficiently and effectively.

As financial and tax professionals well know, information overload is a constant struggle we face because things change quickly, and the sheer number of changes being made on a daily basis is enormous. Of great importance to small and medium tax and advisory firms is differentiating between changes that are relevant to our practice and our clients and changes that are new but totally irrelevant. Distinguishing between the two is difficult and time-consuming. Mike Tucker and a team of experts are pleased to present a weekly series designed to eliminate the clutter and get you what you need to stay up-to-date and perform for your clients. Mike and his co-presenters will dispense news on current events impacting taxes, finance, and industry. The subject matter will differ each week and intermittently include topics such as Social Security and Medicare. The panelists will discuss personal and corporate tax matters as well as other late-breaking news related to practitioners' personal finances and those of their clients. Every financial professional will benefit from this series. This is a cost-effective way for accountants to fulfill their compulsory continuing education because this weekly series will include almost 40 one-hour presentations. Sign up today — your clients and your bottom line will thank you.

Artificial intelligence (AI) is transforming the accounting and finance profession at an unprecedented pace. What began as automation of repetitive tasks has evolved into systems capable of complex data analysis, natural language processing, and predictive modeling. Modern AI tools — such as generative AI, machine learning, and intelligent automation — are reshaping how professionals audit, forecast, analyze risk, and deliver client insights. This course provides accounting and finance professionals with a comprehensive understanding of how AI is reshaping workflows, client services, and decision-making. Participants will explore current applications of AI within firms and corporate finance, assess risks and governance considerations, and learn strategies for adapting professional roles in an increasingly automated landscape. The program also examines the emerging ethical, regulatory, and data privacy challenges associated with AI adoption.

How much can clients contribute to a Roth IRA, Roth 401(k), Roth SEP IRA, or Roth SIMPLE IRA? When do enhanced (super) catch-up contributions apply, and when must those catch-up contributions be made on a Roth basis? How does a Roth distribution qualify as tax-free? How did SECURE Act 1.0 and SECURE Act 2.0 fundamentally change Roth funding and distribution rules? These are among the core Roth questions advisors must be able to answer with confidence. As Roth accounts continue to play an increasingly central role in retirement savings strategies — and as contribution rules become more layered and complex — Roth proficiency is no longer optional. In addition, new rules governing age-based enhanced catch-up contributions and the Roth mandate for certain higher-income participants have added a new level of coordination between tax planning, payroll, and retirement plan design. In this course, Denise Appleby simplifies the critical rules that govern Roth funding and Roth distributions across Roth IRAs, Roth 401(k)s, and related employer plans. Emphasis is placed on understanding how the rules interact, where advisors commonly make mistakes, and how recent legislative changes affect real-world planning.

Many of us expect to use logic when it comes to how we allocate our investments. The adage of "buy low, sell high" is a saying that makes logical sense. So, why do we always seem to do the opposite? Every day we are faced with decisions, and we are often influenced by two seemingly opposing voices that come from two different parts of our brain. The frontal cortex processes lots of information to help us make logical and informed choices. But there's also a small part of the brain, known as the reflexive brain, that is responsible for emotions and survival instincts. Often, this reflexive brain can have a detrimental effect on the way we handle our investments. This course will discuss some behavioral biases that affect our financial decisions. As humans, we need to be aware of how our reflexive behavior impacts our investment decision-making ability. By uncovering and understanding these biases, we may have a better chance of meeting our long-term financial goals.

The IRS believes, perhaps with some justification, that many workers classified as independent contractors are actually employees and should be treated as such for tax purposes. The result is that worker classification audits are frequent and often costly for business clients, both in terms of time as well as money expended. This program prepares accounting and finance professionals to assist their clients with worker classification audits, and to avoid them if possible, by discussing and explaining the circumstances under which workers will most likely be characterized as employees or as independent contractors. The program also deals with the first line of defense against the IRS in worker classification audits — Section 530, as well as the common law factors distinguishing an employee from an independent contractor. This program also explores the IRS Voluntary Classification Settlement Program and discusses whether a practitioner should advise a client to request admission into this program.

The Quality Management Suite of Standards was required to be implemented by December 15, 2025. The standards modernize the firm's approach to quality to reflect an increased focus on risk assessment, technology use, and the presence of outside experts on many engagements. Beginning with performing a risk-based approach, the standards provide accounting firms with the ability to enhance their quality control by shifting their focus to a proactive approach (management) from a reactive approach (control). The results of the firm's risk assessment will form the basis of its new Quality Management document. This is not just a tweak of the old document but a more robust document that adds new requirements from the new standards. We will cover how to perform a risk assessment, including the key provisions of the standards, and how to effectively implement a monitoring plan. We will also review how the firm will evaluate its System of Quality Management beginning in 2026.

In today's fast-paced environment, keeping up with the latest accounting and auditing requirements for governments and nonprofits can be challenging, but this course makes it easier! Designed to save you time and effort, this comprehensive update provides clear explanations of the most important developments affecting governments and nonprofits. Using a highly illustrative and innovative format, the course features over 25 focused exercises to strengthen your working knowledge and ensure you leave prepared to apply the latest accounting and auditing standards with confidence.

For CFOs and Controllers, the emergence of regulatory, fiscal, and monetary policy directly impacting their organizations' costs, competitiveness, and financing options, are causing them to understand the effect of shocks well outside of their control. The Dodd-Frank Act, health care reform, shortfalls in Social Security, unfunded pension liabilities, and deficit spending will all be explored relative to their impact on the CFO/Controller and your organization.

Employment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business, and IRS penalties for noncompliance have risen dramatically in recent years. The Service has announced that uncovering noncompliance by employers ranks high on its audit list. This course presents a comprehensive overview of federal payroll taxes, Form 1099, and related compliance issues.

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.

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.

What makes a business valuable? Who determines value? What are the key factors that make businesses valuable? In this course, we explore the different ways to value a business. We will apply foundational valuation and corporate finance concepts to real world examples in an effort to see what makes up an investment's price.

Starting and owning a small business remains one of the most powerful ways to build long-term wealth, alongside investing and real estate ownership. But today's business environment is fundamentally different than it was even a few years ago. Entrepreneurs must navigate rapid technological change, artificial intelligence, shifting workforce expectations, evolving regulatory frameworks, fluctuating capital markets, and increased federal and state scrutiny in areas such as non-compete agreements, data privacy, and employment law. Every large business begins as a small business, yet the risks and complexities of launching and scaling a company have increased. Owners and their advisors must address critical issues including selecting the proper entity, liability protection, financing, intellectual property protection, employment contracts, noncompete, insurance coverage, operations, and technology adoption. Decisions made at formation can materially affect a company's long-term value and ability to grow and ultimately sell. This course provides a practical, up-to-date overview of the legal, financial, and strategic considerations that business owners and their professional advisors must evaluate in today's environment. Drawing on current research, regulatory developments, and real-world trends, the program focuses on helping entrepreneurs build resilient, compliant, and scalable businesses in a rapidly changing economy.

In life and in tax practice, often the best way to learn something is to profit from the mistakes of others. In tax practice, mistakes can result in tax liabilities for clients and malpractice lawsuits against the tax professional. Don't let this happen to you. In this program, we attempt to learn from the mistakes of others to avoid making them ourselves. We go through a series of "horror story" case studies that are both entertaining and educational. Practicing tax is a risky, sometimes horrifying business. Take this opportunity to prepare yourself for the risks that come with practicing tax by learning from these sobering, cautionary case studies.

This course uses the lives of the rich and famous as a template to better understand the realm of estate planning. With stories ripped from the headlines, we will examine pitfalls and best practices. Did you know that Prince died without a will, opening the door for 45 people claiming to be his beneficiaries? Or that Michael Jackson was not careful in properly funding his trust, leading to delays and legal battles in the administration of his estate? Even Abraham Lincoln, it turns out, did not have a will. In discussing an array of celebrities, from Jackie Kennedy, Joan Rivers, Jimi Hendrix, and Whitney Houston to Aretha Franklin, Barry White, Leona Helmsley, and Florence Griffith Joyner, the course is designed as an enjoyable learning experience with tips for all levels of expertise. We may not have their fame or fortune, but we can certainly walk the red carpet when it comes to estate planning.

During part 3, of this 4-part series, we'll focus on the accounting and taxation of Complex Trusts. Using a series of calculations, determine whether the fiduciary or the beneficiary bears the burden of taxation and if the trust or estate is treated as a taxpaying entity or a conduit. The requirements and use of a charitable contribution deduction are also reviewed and its relationship with and difference from fiduciary accounting. Be sure to register for all courses in this series: Fiduciary Taxation Part 1: Introduction to Form 1041 Fiduciary Taxation Part 2: Fiduciary Accounting & Simple Trusts Fiduciary Taxation Part 3: Complex Trusts & Charitable Deduction Fiduciary Taxation Part 4: Miscellaneous Topics & AMT

Every month, a new international tax topic. Join the Hodgen Law team live with fresh insights, straight from the source. May 2026 - Planning for an Expatriation Year Tax Return; July 2026 - The Prboblem of Section 2801; September 2026 - Foreign Grantor Trusts: Taxation, Tax Compliance, and Use Cases, November 2026 - Foreign Nongrantor Trusts: Taxation, Tax Compliance, and Use Cases; January 2027 - Form 5471: Reinstatement of Sections 958(b)(4) and 951(b); March 2027 - Form 5471: Net CFC Tested Income, Section 951(A)