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A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws.  In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules governing CPA practice and responsibilities. It concludes with a section on how a CPA can put his or her ethics into action

A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws.  In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the AICPA Code of Professional Conduct, and the Utah State Code, Administrative Rules and Code of Professional Conduct.  These sources govern the practice and responsibilities of Utah CPAs. It concludes with a section on how a CPA can put his or her ethics into action

COURSE OBJECTIVES

  1. To apply the ethics of professional accounting as CPAs through the analysis of case studies involving both actual situations and hypothetical facts.
  1. To apply ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client.
  1. To analyze and apply the AICPA Code of Professional Conduct and Utah law that pertain to CPAs licensed to practice in the state of Utah. Students will become familiar with the Utah State Code, Administrative Rules and Code of Professional Conduct, and the Policies adopted by the Board currently in effect and how the statutes, rules, and policies pertain to them.
  1.  To determine the course of action that would uphold the intent of the rules in the performance of professional accounting services/work, not just to adhere to the mere technical compliance of such rules.
  1. To review and discuss the rules and their implications for persons in a variety of practices, including:
a.      CPAs who provide assurance, attest or compilation services.
b.      CPAs who provide tax services.

A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules from the AICPA Code of Professional Conduct, Washington Public Accountancy Act, and the Board Rules found in the Washington Administrative Code. These sources govern the practice and responsibilities of Washington CPAs. It concludes with a section on how a CPA can put his or her ethics into action.

COURSE OBJECTIVES:

1. To educate licensees in ethics of professional accounting as CPAs.

2. To convey the intent of the AICPA Code of Professional Conduct, the Washington Administrative Code and Washington Public Accountancy Act in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules.

3. To assist the CPA in applying ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client.

4. To review the AICPA Code of Professional Conduct and the Washington Administrative Code and Washington Public Accountancy Act and to discuss their implications for persons in a variety of practices, including:

a. CPAs in client practice of public accountancy who perform attest and non-attest services.

b. CPAs employed in industry who provide internal accounting and auditing services.

c. CPAs employed in education or in government accounting or auditing.

5. This course discusses the Washington Statutes and Rules that pertain to CPAs licensed to practice in the state of Washington. Students will become familiar with the Washington Administrative Code and Washington Public Accountancy Act currently in effect and how the statutes, rules, and policies pertain to them.

The Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control.
$119.00
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The Tax Cuts and Jobs Act of forms the current foundation of the US tax code. The Tax Cuts and Jobs Act is organized into four primary sections of: Individual Tax Reform, Business Tax Reform, Exempt Organizations and International provisions. This is an updated course for 2023 that will provide a thorough review of the Business Tax Reform portion of the Tax Cuts and Jobs Act Bill (H.R.1.) as well as any changes for 2023. Part 1 of this course will provide a summary description of all provisions referenced in the Business Tax Reform section of the Tax Cuts and Jobs Act. It will identify which sections changed when the tax law was enacted in 2018 and which were updated for 2023. Each provision will reference a more detailed description of the provision in Part 2 of this course. The detailed description will review the pre-2018 law, provide a detailed description of the changes for 2018 and identify the effective date that the provision became effective.
$129.00
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Best practices for the accounts payable function are critical for those organizations concerned about their profitability. For poor practices result in excess cost, duplicate payments, increased processing expenses, fraud and frayed vendor relationships. And, of course there is the growing issue of regulatory compliance as the Feds and states look for their fair share. This course presents information the professional can use to identify best practice problems as well as regulatory concerns. Industry expert Mary S. Schaeffer explains the issues related to the accounts payable function to auditors, controllers, and managers. She then reveals the best practices for a myriad of these issues as well as identifying almost best practices for those cases where it is not possible to use the best practice and the worst practices which are likely to cause trouble.
$129.00
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Understanding the fundamentals of the accounts payable function is critical for any organization that wants to run an effective and efficient accounts payable function. Without this understanding, weak processes are permitted making fraud easier to commit. Duplicate payments increase and the function is not cost-effective. This course presents information the professional can use to create a strong process and implement effective function. Industry expert Mary Schaeffer shows auditors, controllers, and managers how proper processes in the accounts payable function strengthen controls and lead to an efficient and effective accounts payable function.
$159.00
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Seismic changes in tax legislation is currently taking place, and the well-informed tax practitioner will want to attend this eight hour program in order to stay abreast of these developments.  This program will cover new court decisions, recent IRS publications, and the latest tax legislation that will impact businesses and individuals.  The remaining time will be spent on IRS procedure and other issues. This course will provide a concise look at the hottest topics affecting every tax practitioner.  

Who should Attend:  This course is suitable for Corporate tax and finance executives, directors, managers and staff, CPAs, CAs Enrolled Agents, accountants, attorneys and business/financial advisors who work with and advise businesses that have tax implications.  All in-house and public practice tax professionals will benefit from this timely and insightful seminar.

Program Content:
  • Current business entity tax issues
  • Any current tax legislation occurring during the period.
  • Other issues affecting the profession, including IRS procedure, current cases, payroll, and other federal tax issues.
 Agenda:  Part I: Secure Act 2.0 – Employer Provisions
  • Starter § 401(k) plans for small employers
  • Requiring automatic 401(k) enrollment
  • Improving worker access to emergency savings
  • Increasing part-time workers’ access to retirement accounts
  • Statute of Limitations on excise taxes imposed on overcontributions to retirement plans
  • Multiple employer §403(b) plans
  • Automatic portability provisions
  • Other changes in the administration of company retirement plans
Part II:  IRS Procedure
  • IRS Administration
  • Statute of Limitations
  • Penalties
  • Anti-Injunction Act
  • Reporting
  • Tax Liens
  • Trust Fund Taxes
  • ERC
  • Dual Purpose Communications
  • Sunset Provisions
  • Other Issues
  • Updates on Schedule K-2s & K-3s
  • Cryptocurrency
 Part III:  Business Entities Updates
  • Partnership Updates
  • Schedules K-2s/K-3s
  • Compensation
  • Cancellation of Indebtedness
  • Business Deduction
  • Start Up Expenses
  • Transfer Pricing
  • Penalties
  • Litigation Expenses
  • Charitable Entities
  • Substance Over Form
  • Non-fungible Tokens
Learning Objectives:
  • Understand the newest tax developments and changes to the Internal Revenue Code
  • Learn effective and efficient techniques for implementing new standards
  • Become familiar with recent court cases and Treasury publications affecting individuals and business entities.
  • Acquire a working knowledge of recent changes to IRS procedure.
  • Become conversant of recently issued tax court opinions and their implications to taxpayers.
  • Know the status of upcoming tax legislation and how it might affect clients.
$189.00
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Seismic changes in tax legislation is currently taking place, and the well-informed tax practitioner will want to attend this eight hour program in order to stay abreast of these developments.  This program will cover new court decisions, recent IRS publications, and the latest tax legislation that will impact businesses and individuals.  The remaining time will be spent on IRS procedure and other issues. This course will provide a concise look at the hottest topics affecting every tax practitioner.  

Who should Attend:  This course is suitable for Corporate tax and finance executives, directors, managers and staff, CPAs, CAs Enrolled Agents, accountants, attorneys and business/financial advisors who work with and advise businesses that have tax implications.  All in-house and public practice tax professionals will benefit from this timely and insightful seminar.

Program Content:
  • Current business entity tax issues
  • Any current tax legislation occurring during the period.
  • Other issues affecting the profession, including IRS procedure, current cases, payroll, and other federal tax issues.
 Agenda: Part I: Secure Act 2.0 – Employer Provisions
  • Starter § 401(k) plans for small employers
  • Requiring automatic 401(k) enrollment
  • Improving worker access to emergency savings
  • Increasing part-time workers’ access to retirement accounts
  • Statute of Limitations on excise taxes imposed on overcontributions to retirement plans
  • Multiple employer §403(b) plans
  • Automatic portability provisions
  • Other changes in the administration of company retirement plans
Part II:  IRS Procedure
  • IRS Administration
  • Statute of Limitations
  • Penalties
Part III:  Business Updates/Cases
  • Compensation
  • Cancellation of Indebtedness
  • Business Deduction
  • Start Up Expenses
  • Transfer Pricing
  • Penalties
  • Litigation Expenses
  • Charitable Entities
  • Substance Over Form
 Learning Objectives:
  • Understand the newest tax developments and changes to the Internal Revenue Code
  • Learn effective and efficient techniques for implementing new standards
  • Become familiar with recent court cases and Treasury publications affecting individuals and business entities.
  • Acquire a working knowledge of recent changes to IRS procedure.
  • Become conversant of recently issued tax court opinions and their implications to taxpayers.
  • Know the status of upcoming tax legislation and how it might affect clients.
   
$189.00
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Course Description
This year has already seen some changes in tax law with Secure Act 2.0 and we will most likely see some more whether we want it or not. This course will provide a comprehensive review of business income tax complexities, including updates of tax legislation, planning strategies, and will be essential for the tax practitioner who wants to update their knowledge of business income taxation to assist their clients better. As we look at all the changes made over the year, we will discuss the options your client has to get the most out of their return. This course will cover a broad range of topics you won’t want to miss.
Learning Objectives
To provide participants with both an update and instructions so that the participants will have the necessary knowledge to complete IRS Form 1099’s, 1041, 706, 1065, 1120, 1125 A, and 1125 E (business issues) and various business income tax returns for the tax season.
  • Review of essential IRC Sections
  • Review of new legislation
  • Schedule C and Schedule F issues
  • Schedule E Issues
  • Partnership issues
  • Corporation issues
  • LLC issues
  • Qualified retirement plan issues
  • IRC 280
  • 199A Pass-Through broken down
  • Secure Act 2.0
  • Current Tax Topics
To complete this course participants need to: Answer polling questions to meet NASBA / IRS / State Board of Accountancies requirements for attendance verification. Upon course completion a course evaluation form is provided for your feedback. Participants have 1 year from the date of purchase/enrollment to complete this course CPE Prime is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.  Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:  www.nasbaregistry.org
$200.00
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This course is essential for the tax practitioner who wants to update their knowledge of individual income taxation. This course will provide a comprehensive review of Form 1040 and schedules A-F, SE, 2106, 1099, and 1098 complexities, including, updates of tax legislation and planning strategies to better assist your clients. This year has already given us Secure Act 2.0, are they done we doubt it. How can you better prepare your client for next year? When filing what strategies can I take advantage of for my client? You have the questions; Art has answers for you. An update is an update, this class will give you much, much, more.
Learning Objectives
To provide participants with both an update and instructions so that the participants will have the necessary knowledge to complete IRS Form 1040 for the tax season and be able to offer tax planning strategies to their clients.
  • Review of essential IRC Sections
  • Review of new legislation
  • New credits, deductions, and tax relief
  • Alternative Minimum Tax issues
  • Individual retirement plan issues
  • Review of COVID Bills, Secure Act, and their impact
  • Required minimum distributions.
  • Income and exclusions from cancellation of debt
  • Reporting foreclosures or repossessions of residences and other real estates
  • Secure Act 2.0
To complete this course participants need to: Answer polling questions to meet NASBA / IRS / State Board of Accountancies requirements for attendance verification. Upon course completion a course evaluation form is provided for your feedback. Participants have 1 year from the date of purchase/enrollment to complete this course CPE Prime is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.  Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:  www.nasbaregistry.org
$200.00
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This class not only serves as tax compliance but also as a client planning course. Whether your a CPA, Enrolled Agent, or other Tax Preparer you serve your clients not only as the individual providing tax season support but you should also be advising your client and guiding them on how to best manage and protect their monies/business. This starts on day one of client acquisition. What is the best formation of their company, where can they get the most bang from their buck, LLC, C/S-Corp, partnership, fringe benefits, tax breaks, payroll, employing a child, revenue streams, money markets, cryptocurrency, IRA's, employer/employee benefits, maximizing tax deductions, and more. Learning Objectives: List the benefits and pitfalls of each business entity Identify employer/employee fringe benefits List ways to minimize your clients tax liability State current Tax Rates Identify qualified and non-qualified plans Define when cryptocurrency is reportable and calculating gains and losses To complete this course participants need to: Answer polling questions to meet NASBA / IRS / State Board of Accountancies requirements Upon course completion a course evaluation form is provided for your feedback. Participants have 1 year from the date of purchase/enrollment to complete this course CPE Prime is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.  Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:  www.nasbaregistry.org
$200.00
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This course is an overview of the most common aspects and tax implications of Limited Liability Companies and S Corporations.  It will further compare forms of entities, along with corporate formalities compliance issues of each entity type.  Electing Subchapter S status as well as reviewing the mechanics of electing Subchapter S status will be discussed.  Highlights of entity specific tax forms will be discussed, as well as accountable plans, taxable fringe benefits, officer reasonable compensation, estate planning, business continuation planning and audit strategies.  Schedules K-1, K-2, K-3, and effectively connected income will be reviewed in this course as well. To complete this course participants need to: Answer polling questions to meet NASBA / IRS / State Board of Accountancies requirements for attendance verification. Upon course completion a course evaluation form is provided for your feedback. Participants have 1 year from the date of purchase/enrollment to complete this course CPE Prime is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.  Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:  www.nasbaregistry.org Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/
$240.00
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This course is an overview of the most common aspects and tax implications of an S Corporation. Electing Subchapter S status as well as reviewing the mechanics of electing Subchapter S status will be discussed.  It will further compare the S Corporation to other forms of entities, along with compliance with corporate formalities.  Highlights of Form 1120S will be discussed, including build-in capital gains, accountable plans, taxable fringe benefits, officer reasonable compensation and audit strategies.  Schedules K-1, K-2, K-3, and effectively connected income will be reviewed in this course as well. To complete this course participants need to: Answer polling questions to meet NASBA / IRS / State Board of Accountancies requirements for attendance verification. Upon course completion a course evaluation form is provided for your feedback. Participants have 1 year from the date of purchase/enrollment to complete this course CPE Prime is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.  Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:  www.nasbaregistry.org Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/
$240.00
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This bundle includes all self-study courses including video self-study courses
$299.00
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This bundle includes all self-study courses and all scheduled webinar courses
$399.00
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Individual Tax Update  Credits: 8 Format: Live In Person Event Field of Study: Taxes | Federal Tax Update Author/Speaker: Art Werner Course Description This course is essential for the tax practitioner who wants to update their knowledge of individual income taxation. This course will provide a comprehensive review of Form 1040 and schedules A-F, SE, […]
$399.00
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Business Federal Tax Update  Credits: 8 Format: Live In Person Event Field of Study: Taxes | Federal Tax Update Author/Speaker: Shelli Houston Course Description This year has already seen some changes in tax law with Secure Act 2.0 and we will most likely see some more whether we want it or not. This course will […]
$399.00
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$399.00
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$399.00
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