CPE + Events Catalog

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.

We are all (including tax practitioners) getting older, and the need for effective retirement planning has never been greater. This course is essential for participants who wish to attain a comfortable retirement for themselves and their clients by maximizing tax-saving strategies. Designed to improve the quality of services to clients and the profitability of engagements, this presentation integrates federal taxation with retirement planning. The emphasis is on practical simplicity in dealing with the self-employed and highly compensated individual. Distribution options from IRAs and other retirement plans are explored.

Auditors play a crucial role in identifying and assessing the risks of material misstatement by thoroughly understanding the entity and its environment. Privately-owned companies present distinct challenges that require careful consideration. This examination will address key issues such as whether identifiable controls are in place, if owners and managers actively promote compliance with company policies, and whether they have documented these controls and effectively communicated them to staff. Additionally, it will consider whether these controls are observable and can be tested for operational effectiveness, as well as whether owners and managers monitor employee performance and evaluate the effectiveness of the controls implemented.

This course will provide information on Post-Separation Accounting and Reimbursements.

This course will discuss the Separate Property Subject to Community Claims and what to do with Passive Income.

In this course, you will g ain insight from CPAs, attorneys and judges as they share critical information impacting your family law practice. You'll hear about the latest developments, legislation, and trends in family law disputes and dissolutions.

This course explains the k ey principles of Tracing, Characterization and Apportionment of Investment Accounts.

Robotic process automation (RPA) possesses several features that may give rise to similar but also new adoption effects (both benefits and challenges) relative to other information technology (IT) implementations. This study adds to the accounting and emerging technologies literature by examining the beginning-to-end process through which RPA is implemented in the accounting function. We adopt an exploratory and case-centered research methodology based on a mature RPA implementation in an accounting setting. We further corroborate it with interviews with subject matter experts and compare it with another case study of an early-stage RPA implementation. We identify five themes related to RPA adoption in accounting functions: workforce, IT governance, privacy and security, system sustainability, and the measurement of RPA success. We'll also present key takeaways that may support effective RPA adoption in accounting.

Robotic process automation (RPA) provides organizations numerous benefits in achieving efficiency and effectiveness, but not without risks. Without proper management, the risks posed by RPA may outweigh its intended advantages. RPA risk management has received little attention in prior accounting research and practice. We'll discuss risks and control considerations important to achieving the return on RPA investment and maintaining the integrity of the automated processes, substantiated by interviews with RPA and risk professionals. Our interviewees suggest that RPA risk management provides incremental value in addition to risk management of Enterprise Resource Planning (ERP) systems, that the skillset needed for RPA risk management may be missing among risk professionals, and that existing risk and control frameworks must evolve for RPA risk management.

Identify and discuss various tax planning opportunities related to the operation of a corporate business with an S corporation election. Topics range from annual recurring planning to unusual transactions, such as stock redemptions and the sale of the corporate business.

As liquidating trustee, Jeremiah Foster and Resolute were tasked with winding down Shoot the Moon, a three-state, fifteen franchise restaurant group. Forensic accounting uncovered sources and uses of funds over a five-year period revealing a kiting scheme, Ponzi scheme, and merchant cash advance lending activities. Hear Mr. Foster walk through the case study, highlighting the process, role, and fiduciary duties of a trustee. This session was recorded on March 20, 4 at the 4 Fraud & Forensic Accounting Virtual Conference.

This course is designed to survey selected "hot" topics having a direct impact on the property owner and investor. The emphasis is on problem areas where the unwary beginner and expert alike can be trapped. You will learn to identify dangers involving installment sales, imputed interest, exchanging, equity participation, condemnation, passive loss rules, and transactions with foreign investors.

Unlock the secrets to building and expanding a successful Client Accounting Services (CAS) practice in this dynamic and informative session. As the accounting profession continues to evolve, CAS offers an incredible opportunity to provide high-value and recurring services to clients, setting your firm apart and driving sustained growth. This session was originally presented and recorded at the CalCPA Members Club Summit, August 4.

Are you preparing to conquer the Certified Public Accountant (CPA) exam and embark on a rewarding career in the world of accounting? This course will equip you with the essential tools and knowledge to excel in this challenging-but achievable-examination.

Discover practical strategies for managing HR issues. From federal labor laws to employee life cycle management, this webinar covers the essentials to help you navigate today's workplace complexities. Sponsored by Paychex.

The wine industry is facing serious market challenges due to rising material costs and shortages. This course will explore these issues from a CFO's perspective, looking at the current market trends and how they are impacting wineries' bottom line. It will also discuss potential strategies to help wineries navigate through this difficult period of financial uncertainty.

Stellar facilitator and coach Erin Daiber shares essential best practices, focusing on key areas such as effective feedback delivery, handling difficult conversations, fostering team accountability, mastering the art of delegation, and prioritizing well-being. You'll gain practical insights and skills to navigate the complexities of leadership with confidence and success. Elevate your managerial prowess and unlock your team's full potential through this empowering learning experience.

Both businesses and individual clients face major changes as a result of tax reform, and tax professionals face the considerable challenge of delivering effective planning advice and services to address this myriad of recent developments. This course addresses this challenge and also encompasses the latest tax legislation applicable to individual and business clients. Continually updated to reflect enacted legislation.

Client advisory services (CAS) professionals are becoming a more integral part of the operations of any CPA firm. As such, they must stay on top of changing tax law. In this course, we will explore tax changes in areas CAS professionals are involved with - information reporting, payroll tax issues, and tax credit and deduction documentation. We will also discuss relevant changes to individual and business tax returns so that CAS professionals can better assist clients with tax needs in the upcoming year.

This course is designed to assist practitioners in preparing Offers in Compromise (OIC). After this course, you should have an understanding of how proper planning can make a significant difference in the amount eventually paid to the IRS and the resulting financial well-being of your client. This program covers the basics, from choosing the proper forms to utilize through the filing of an appeal if necessary. We will also explain how to increase your chances of having your OIC approved by the IRS by going over the complexities involved.