CPE + Events Catalog

This update course focuses on the accounting and auditing changes that matter most to small businesses. We'll begin with an overview of the FASB's Accounting Standards Updates (ASUs) most likely to impact small business entities, followed by insights from the 2024 Private Company Council (PCC) Review and FASB's Invitation to Comment - Agenda Consultation, which will guide future standard-setting initiatives relevant to small businesses. Next, we'll explore alternative financial reporting frameworks that may offer practical solutions for small businesses seeking options beyond US GAAP. Finally, we'll shift to the auditing perspective, examining the new quality management standards that practitioners providing attest services including compilations for small business clients must implement. This session equips you with the insights and tools needed to navigate the evolving landscape of small business accounting and auditing with confidence.

This course focuses on the key federal tax issues affecting business from the internal accountant's point of view, with a focus on the major ramifications of recent tax legislation and developments. Planning alternatives and the potential risks associated with those strategies will also be discussed.

If you prepare Form 1065s or have clients who receive K-1s from partnerships you will want to attend this course! The IRS is battling with some of the largest partnerships in the Country over self-employment taxes and this will have major implications for all partnerships going forward. We'll provide a broad overview of self-employment tax application for partners including LLC members and Limited Partners including up-to-the-minute changes. We will provide planning ideas on structuring to minimize self-employment tax for partners. We'll also cover the benefits of paying SE tax (an often-overlooked element of planning).

Preparation, compilation and review engagements continue to be a hot topic for peer review despite SSARS 21 having been around for nearly a decade. This course will concentrate on the most common peer review findings with a focus on how to comply in an efficient but practical perspective. This course will discuss the root cause of noncompliance so that overall engagement quality increases. YELLOW BOOK: Qualifies for Yellow Book CPE based on your unique audited entity.

Specifically designed for preparation, compilation, and review practitioners, this course will provide you with a comprehensive review and hands-on application for performing financial statement preparation, compilation, and review engagements. You will learn the ins and outs of applying SSARS No. 21, Clarification and Recodification, as well as the additional guidance related to SSARS engagements through the issuance of SSARS Nos. 22-26 by the ARSC. In addition to SSARS 26, the entire suite of quality management standards is discussed. However, knowing the standards is not enough. You need to be able to effectively apply them. To support this, the course will review recent peer review feedback on SSARS engagements, providing insights on how to successfully apply this guidance. Not only will this course bring you up to date on SSARS requirements and guidance, but more importantly, it will provide you with practical examples and illustrations to help you effectively and efficiently perform these types of engagements. This course is intended to be your go-to reference for training your staff and managing your SSARS No. 21-26 services in compliance with professional, ethical, and technical requirements.

Learn about important issues that impact your clients in farming, ranching, and agriculture!

We'll take a deep dive into a broad array of tax strategies covering a broad range of strategies including reasonable compensation, cost of converting a C corporation to an S Corporation, how to fix inadvertent S corporation terminations, creating shareholder basis through loans, exit strategies for owners, maximizing the section 199A deduction, and important considerations for preserving S corp status when a shareholder dies.

Award winning discussion leader Mark Hugh helps you meet the ethics requirements of two states, while learning about recent changes at the national and state level. This four-hour class satisfies the Oregon general ethics requirement and is approved by the Washington Board of Accountancy as meeting its four-hour ethics requirement.

The most effective path to success lies in making yourself indispensable to your clients. Achieving that indispensability requires a robust understanding of your client's business. You'll explore the latest developments affecting not-for-profits including FASB requirements, 0MB, and Yellow Book developments. Moreover, you'll thoroughly review updates to ethics, governmental auditing standards, and accounting for not-forprofits. By participating in this course, you'll ensure you are well-versed in current standards and best practices in not-for-profit accounting and auditing.YELLOW BOOK: Qualifies for Yellow Book CPE based on your unique audited entity.

Yellow Book and Single Audit engagements are considered must-select engagements for peer review. This course will review the common deficiencies noted by peer reviewers and federal agencies. We'll focus on the requirements of Yellow Book independence, CPE, and reporting. We will also review deficiencies related to internal controls over compliance, compliance testing, and major program determination for Single Audits. We'll close the course with a look at the deficiencies often identified in COVID-related funds.YELLOW BOOK: Qualifies for Yellow Book CPE based on your unique audited entity.

There have been several changes in Oregon law, as well as changes in the federal law that impact estate planning in Oregon. The speakers will unwind the complicated changes in the law and address the nuances that affect proper planning for Oregon clients and their families.

Learn about critical issues and current developments in real estate accounting, development, financing, and taxation.CLE-OR: Pending Approval

Learn about critical issues and current developments in real estate accounting, development, financing, and taxation.CLE-OR: Pending Approval

The Enhancing Audit Quality Initiative has identified inadequate or nonexistent audit documentation as one of the most significant issues facing the profession today. Over half of the engagements reviewed by the AICPA failed to meet the requirements of AU-C 230, highlighting a critical need for improvement. This course addresses common misconceptions about audit documentation and provides actionable strategies to overcome these deficiencies. Attendees will learn best practices to ensure compliance with professional standards, enhance audit quality, and mitigate risks associated with poor documentation. Whether you are an experienced professional or new to auditing, this course will help you strengthen your documentation practices and uphold the highest standards of the profession.YELLOW BOOK: Qualifies for Yellow Book CPE based on your unique audited entity.

In recent years, not-for-profits have applied critical new standards related to contributions of nonfinancial assets, leases, and more. However, with all the focus on the new stuff, have we forgotten any of the old stuff? FASB ASC 958 has a great deal to say about various accounting and reporting issues in the form of its implementation guidance and illustrations. Not knowing this guidance can result in lost time and erroneous applications of GAAP. In this course, we will review some of the most critical illustrative not-for-profit guidance issued by the FASB.YELLOW BOOK: Qualifies for Yellow Book CPE based on your unique audited entity.

Completion of this course will assist practitioners in fulfilling the requirements for admission to the Oregon Municipal Roster, in addition to being a resource for training on governmental accounting and auditing. This program is offered once a year. Plan early to meet your requirement! This course may be appropriate to meet the biennial CPE requirements to continue on the Municipal Roster.  The course will use the AICPA Audit and Accounting Guide for State and Local Governments as the source material. Participants will be expected to have a copy of the guide to use during the training. While not required, it will be helpful for participants to have reviewed the layout and topics included in the guide. YELLOW BOOK: Qualifies for Yellow Book CPE based on your unique audited entity.

While you were taking tax season head on and recovering from it, guess what happened? Over 100 court cases, 200 IRS IRB developments (including regs), 500 IRS rulings and other goodies came down. What did you miss? More than you might think. We've knocked it down for you. Give us four hours. We'll get you caught up. This built-from-scratch seminar delivers up-to-the-day changes in federal tax law. The course, delivered at a brisk pace and with humor, is designed to meet the needs of the tax planner and return preparer by identifying and responsibly exploring recent important tax developments.

This course provides a comprehensive overview of key changes affecting governmental financial reporting and Single Audit engagements. We'll begin by examining the impact of GASB Statements 101-104 on financial reporting, followed by a detailed review of updates to the 2024 Uniform Guidance and the 2025 Compliance Supplement. Finally, we'll explore emerging developments and other critical factors shaping Single Audits. Stay ahead of the curve with insights to help you adapt to these evolving standards.YELLOW BOOK: Qualifies for Yellow Book CPE based on your unique audited entity.

With different tax rates for individuals and trusts, tax planning takes on more importance. New legislation increases the importance of generating new ideas for financial planning and saving for retirement. The purpose of this course is to explore practical tax-planning ideas that practitioners can use to assist clients with their needs. This course is crucial for CPAs who are looking for good ideas that can save clients money! Continually updated for legislative developments.NOTE: This course qualifies for IRS CE (PTIN) credit. To receive IRS CE credit, please email your PTIN to profdev@orcpa.org at the end of the course. Surgent will report credit at the end of each quarter.If you have questions, you can contact Professional Development at 503-641-7200, ext. 3 or email profdev@orcpa.org.

Financial planning extends beyond the basics, covering a wide range of areas that go beyond the traditional expertise of CPAs. This comprehensive course provides practitioners with an in-depth understanding of essential advanced issues and techniques within financial planning. By transcending foundational knowledge, participants will be equipped to offer more sophisticated and holistic financial planning services to their clients. This course covers key topics such as risk management, insurance requisites, asset protection, and required minimum distribution rules. Participants will gain valuable insights into helping clients navigate these complex areas, allowing them to avoid common financial planning missteps and optimize their strategies.OSCPA has partnered with the Washington Society of CPAs for this event.