CPE + Events Catalog

This course explores the complex passive activity loss (PAL) rules under §469 with a focus on real estate activities and partnership K-1 reporting. Participants will learn how material participation, real estate professional status, grouping elections, and disposition rules affect the deductibility of losses. Practical examples demonstrate how PAL rules interact with basis, at-risk, and §461(l) limitations.

It’s Back! Lawyers vs. Accountants — Cornhole for a Cause Join us for round two of the bag-tastically fun “Profit and Toss” Charity Cornhole Tournament — where CPAs and attorneys face off to settle the age-old debate: Who really rules the boards?Whether you're tossing bags or cheering from the sidelines, this high-spirited event is your chance to mix, mingle, and compete — all while raising funds for Youth Villages Oregon. This incredible nonprofit helps children with emotional and behavioral challenges, as well as youth aging out of state custody, build strong, successful futures.Come as a team, join solo, or just enjoy the action as a spectator. This social takes place at the The People's Courts 2700 NE 82nd Ave, Portland OR Ready to toss for a cause? Whether you're backing Team JD or Team CPA, we can't wait to see you there. Let the bag-anza begin! Event Fee: $25 per person (tournament participants and spectators) Click "Add To Cart" and then choose your event registration option. Thank you for the generous support of our sponsor Perkins & Co. Gold sponsor    Silver sponsor   Is your firm/business interested in being a silver sponsor? Includes one team of two players (or two spectators); firm/business logo on all promotional materials, a sponsor sign at the event; and verbal thank you at the event. Contact Rachel if you would like to support this fundraiser. Event is produced by the OSCPA's Young Professionals Committee and the Multnomah Bar Association's Young Lawyers Section (MBA YLS) Service to the Public Committee.                   

This course provides an in-depth examination of partnership basis concepts, focusing on the distinction and interaction between inside and outside basis. Participants will analyze contributions, allocations, distributions, liabilities, and basis adjustments that commonly lead to reporting errors. Emphasis is placed on reconciling partner capital accounts, K-1 reporting, and tax basis schedules.

Partnership taxation remains one of the most complex and high-risk areas of federal tax compliance. From basis calculations and allocation rules to disguised sales, debt allocations, and partnership audit exposure, even experienced CPAs can encounter technical pitfalls that create significant financial and professional risk. This two-hour program examines the top 10 partnership tax issues most frequently encountered in practice. Designed specifically for CPAs advising partnerships and partners, the course provides practical guidance to identify, analyze, and avoid common compliance errors under Subchapter K. Through real-world examples and application of current tax law, participants will strengthen their technical proficiency and improve the quality of client advisory services.

This intermediate-level course provides a focused review of federal income and transfer tax reporting for trusts, estates, and taxable gifts. Participants will examine key reporting requirements and filing mechanics for Forms 1041 and 709, including income distribution deductions, Schedule K-1 reporting, and taxable gift calculations. The course emphasizes fiduciary accounting considerations, compliance risks, and common preparation errors. Practical examples reinforce accurate reporting and documentation standards in fiduciary and gift tax return preparation.

This webcast is part of a new three-part 2026 Internal Audit Series. You may purchase individually, or save up to $75 when purchasing the bundle (see below). The series is led by Elizabeth McDowell, CPA, CIA, founder of Audit Forward and a seasoned internal audit leader with more than 20 years of experience. She brings real-world insights to every session. Known as an “edutainer,” Elizabeth combines education and entertainment to make auditing concepts engaging, practical and memorable.OSCPA has partnered with the Iowa Society of CPAs for this new series.

The term "artificial intelligence" (AI) has become mainstream and while most have a layperson understanding of AI, few know the depth and breadth of these technologies' capabilities. AI is affecting just about everything in business and in people's personal lives. The operation of an internal control system is also changing because of this incredible advance. This session explains what AI is and how it works and then goes into detail about how it can be applied to a system of internal control. The material speaks about changes occurring in today's world as well as to what's coming in the not too distant future. OSCPA has partnered with the Washington Society of CPAs for this event.

Are you ready to pass the CPA Exam? Have you studied enough? Are you focusing on the right material? There’s only one way to find out – give it a try!  OSCPA members are invited to participate in Surgent CPA Review's live 4-hour mock CPA Exam workshop. This unique opportunity will allow you to experience what it is like to sit for any CPA Exam section as you immerse yourself in questions pulled from the actual CPA Exam Blueprints. Plus, you will leave the session with your own personalized ReadySCORE™ (an accurate measurement of your actual exam score) plus a detailed report showing your areas of strength and weakness for that section. Can't make this mock exam date? Questions? Please contact Membership; 503-641-7200 / 800-255-1470, ext. 4. Program facilitated by:

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Advance your skills to propel your career. This course is the second in a five-course series, provides the guidance needed to handle small engagements and to complete small audits, reviews and compilations with minimal supervision. Gain knowledge to improve your skills to perform more complex analytical procedures, as well as drafting financial statements and footnotes. Per NASBA's rules effective January 1, 2024, participants are required to be on camera and participate in the full and small group discussions to earn CPE credits for this Group Live - Virtual course. As such, please make sure you are set up properly with reliable internet (hard wired is best), a working camera, and a working microphone.

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In this session you will learn how to create a synopsis of critical trust terms and provisions, correctly interpret mandatory and discretionary distribution language, understand how the marital deduction functions for trusts, and identify and understand the tax implications of various trust funding formulas. This course is recommended to take first before the others in the series. This event is part of the Trust & Estate Mastery Series Bundle. There are 10 courses included in the bundle designed to equip CPAs, tax preparers, and fiduciary professionals with a complete understanding of trust taxation—from the basics to advanced concepts. Each course is a stand-alone topic. If you miss one in the series, no worries! Purchase individual courses or purchase the Trust & Estate Mastery Series Bundle and save up to $150!

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Navigate the complex world of Form 990 and discover how its structure, definitions and disclosures shape public perception and regulatory oversight. Gain a clear understanding of the form's core components, the triggers for its schedules and the key terms every preparer must know. Learn how to identify data sources within an organization, manage sensitive disclosures and guide board members in understanding what the completed form communicates. Gain the clarity and confidence needed to complete Form 990 accurately and effectively. OSCPA has partnered with the Minnesota Society of CPAs for this event.

Elevate your expertise, stay ahead of legislative changes, and gain practical insights tailored for tax professionals. Join us for an in-depth exploration of the Washington legislation effective October 1, 2025. Don't miss the opportunity to master the complexities of SALT and transform your tax practice.

The most effective path to success lies in being indispensable to clients. Achieving that indispensability requires a robust understanding of the client. Participants will explore the latest developments affecting not-for-profit entities, including FASB requirements, OMB Uniform Guidance, and Yellow Book developments. Moreover, they will thoroughly review updates to ethics, governmental auditing standards, and accounting for not-for-profit entities. After taking this course, participants will be 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. OSCPA has partnered with the Idaho Society of CPAs for this event.

Designed to provide participants with the knowledge to be more efficient and effective at planning and performing audits, this course will help ensure skills are up to date with the latest information in this challenging audit area. Participants will examine how the Single Audit Act relates to OMB Uniform Guidance and explore the different types of guidance and requirements found in the Uniform Guidance. Additionally, participants will learn the responsibilities and requirements of the auditor and the auditee, how to identify federal assistance, and how to determine a nonfederal entity's major programs. YELLOW BOOK: Qualifies for Yellow Book CPE based on your unique audited entity. OSCPA has partnered with the Idaho Society of CPAs for this event.

In this session you will learn how the conduit theory works for trusts, differentiate how trusts account for trust accounting income, distributable net income, and taxable income, and how each of these accounting methods affect trust and beneficiary taxation, understand the differences between simple, complex and grantor trusts, and when trusts are required to file tax returns. This course is recommended to take first before the others in the series. This event is part of the Trust & Estate Mastery Series Bundle. There are 10 courses included in the bundle designed to equip CPAs, tax preparers, and fiduciary professionals with a complete understanding of trust taxation—from the basics to advanced concepts. Each course is a stand-alone topic. If you miss one in the series, no worries! Purchase individual courses or purchase the Trust & Estate Mastery Series Bundle and save up to $150!

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In this session you will learn to identify the powers and circumstances that cause a trust to be classified as a grantor trust, the history and uses of grantor trusts in tax planning including the use of intentionally defective grantor trusts, and gain an understanding of the scope and operation of IRC Sections 671-679 including reversionary interests, administrative powers including the "swap" power, retained powers over income, and general powers of appointment granted to persons other than the grantor. This event is part of the Trust & Estate Mastery Series Bundle. There are 10 courses included in the bundle designed to equip CPAs, tax preparers, and fiduciary professionals with a complete understanding of trust taxation—from the basics to advanced concepts. Each course is a stand-alone topic. If you miss one in the series, no worries! Purchase individual courses or purchase the Trust & Estate Mastery Series Bundle and save up to $150!

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Master the preparation of Form 990 schedules with practical guidance and actionable insights you can apply immediately. Focus on the three most critical schedules: Schedule A, required for all 501(c)(3) organizations; Schedule B, applicable to many (c)(3)s and certain non-(c)(3)s and Schedule O, where some of the form's most complex disclosures reside. Develop a clear understanding of Schedule A, including its two public support tests, and clarify common misconceptions around donor reporting in Schedule B. Gain insight into Schedule O's most sensitive disclosure requirements, ensuring you can handle its underlying obligations. Leave with the insight needed to prepare these schedules accurately and communicate their implications confidently. OSCPA has partnered with the Minnesota Society of CPAs for this event.

This webcast is part of a new three-part 2026 Internal Audit Series. You may purchase individually, or save up to $75 when purchasing the bundle (see below). The series is led by Elizabeth McDowell, CPA, CIA, founder of Audit Forward and a seasoned internal audit leader with more than 20 years of experience. She brings real-world insights to every session. Known as an “edutainer,” Elizabeth combines education and entertainment to make auditing concepts engaging, practical and memorable.OSCPA has partnered with the Iowa Society of CPAs for this new series.

Many people that use Microsoft Excel know a great deal about the functionality of the application. There are, however, a tremendous number of hidden tools that a high percentage of users overlook. Additionally, there are newer features that some have not had the opportunity to explore. This session shows some of the numerous time-saving tools and features that often go unused by spreadsheet creators. People that wish to become more efficient when using Excel should take this session! OSCPA has partnered with the Washington Society of CPAs for this event.

The amount of electronic content that business organizations contend with is growing at incredible rates. Terms like "Big Data" and "Information Overload", are being used by overwhelmed information workers on a daily basis. Additionally, because of the move to a much larger telecommuter footprint, electronic data is now even more prevalently utilized. This session discusses the places where businesses keep digital information and addresses the importance of securing corporate electronic data. The material effectively shows ways to achieve high security standards for content stored in fixed locations, on mobile devices and in the cloud. Participants in this session will gain an understanding of the concepts needed to improve the way they and their companies secure digital information. OSCPA has partnered with the Washington Society of CPAs for this event.