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This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. | |
This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. | |
This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. | |
This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. | |
This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. | |
This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. | |
This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. | |
This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area. | |
This course satisfies the Board of Accountancy's Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of Ethics and many interpretations of the Code, particularly in the independence area.
Learning Objectives:
- Define Ethics
- Identify recent changes to the professional standards.
- Identify common violations and complaints.
- State recent relevant court decisions.
- Define CPE reporting requirements.
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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
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.
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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:
- 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.
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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 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 tax and finance executives, directors, managers and staff, CPAs, CAs Enrolled Agents, accountants, attorneys and business/financial advisors who work with and advise individuals that have tax implications. All public practice tax professionals will benefit from this timely and insightful seminar.
Learning Objectives:
- Become familiar with recent court cases and Treasury publications affecting 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.
Program Content:
Part I: Secure Act 2.0 – Employee Provisions
- Changes to the Saver’s Credit
- Changing the required minimum distribution rules for Roth 401(k)s
- Changes to required beginning dates for required minimum distributions of retirement plans.
- Penalty-Free Withdrawals for Certain Emergency Expenses
- Special provisions for firefighters and military personnel spouses
- Increases in catch-up contributions
- Impact on 529 plans
- Opportunities for student loan payment matching
Part II: IRS Procedure
- Offers in Compromise
- IRS Administration
- Statute of Limitations
- Mailbox Rule
- Discharge of Indebtedness
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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 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 tax and finance executives, directors, managers and staff, CPAs, CAs Enrolled Agents, accountants, attorneys and business/financial advisors who work with and advise individuals that have tax implications. All public practice tax professionals will benefit from this timely and insightful seminar.
Learning Objectives:
- Become familiar with recent court cases and Treasury publications affecting 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.
Program Content:
- Trade or Business v. Investment
- Charitable Contributions
- Conservation Easements
- Gifts
- Litigation Payments
- Taxability of Disability Payments
- Tax Shelters
- Alimony
- Substantiating Business Expenses
- Other Issues
- Retirement Plans
- IRAs
- Medical Deductions
- Dependency Deductions
- Cancellation of Indebtedness
- Income Earned Abroad
- Cryptocurrency
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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 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 tax and finance executives, directors, managers and staff, CPAs, CAs Enrolled Agents, accountants, attorneys and business/financial advisors who work with and advise individuals that have tax implications. All public practice tax professionals will benefit from this timely and insightful seminar.
Learning Objectives:
- Become familiar with recent court cases and Treasury publications affecting 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.
Program Content:
Part I: Secure Act 2.0 – Employee Provisions & 2024 Greenbook
- Changes to the Saver’s Credit
- Changing the required minimum distribution rules for Roth 401(k)s
- Changes to required beginning dates for required minimum distributions of retirement plans.
- Penalty-Free Withdrawals for Certain Emergency Expenses
- Special provisions for firefighters and military personnel spouses
- Increases in catch-up contributions
- Impact on 529 plans
- Opportunities for student loan payment matching
- 2024 Greenbook
Part II: IRS Procedure
- Offers in Compromise
- IRS Administration
- Statute of Limitations
- Mailbox Rule
- Discharge of Indebtedness
- Income Recognition
- Reasonable Cause
- Innocent Spouse
- Reporting
- FBARS
- Tax Liens
- Constitutional Issues
- Trust Fund Taxes
- ERC
- Retirement Plan Contributions
- Other Issues
- Non-fungible Tokens
Part III: Individual Updates & Cases
- Trade or Business v. Investment
- Charitable Contributions
- Conservation Easements
- Gifts
- Litigation Payments
- Taxability of Disability Payments
- Tax Shelters
- Alimony
- Substantiating Business Expenses
- Other Issues
- Retirement Plans
- IRAs
- Medical Deductions
- Dependency Deductions
- Cancellation of Indebtedness
- Income Earned Abroad
- Cryptocurrency
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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.
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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
Learning objectives: - To educate licensees in ethics of professional accounting as CPAs.
- To convey the intent of the AICPA Code of Professional Conduct and other codes governing CPAs in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules.
- 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.
- To review and discuss the AICPA Code of Professional Conduct and their implications for persons in a variety of practices, including:
- CPAs in client practice of public accountancy who perform attest and non-attest services.
- CPAs employed in industry who provide internal accounting and auditing services.
- CPAs employed in education or in government accounting or auditing.
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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 from the AICPA Code of Professional Conduct, and the Arizona Revised Statutes, Administrative Rules and Code of Professional Conduct. These sources govern the practice and responsibilities of Arizona CPAs. It concludes with a section on how a CPA can put his or her ethics into action
COURSE OBJECTIVES
- To apply the ethics of professional accounting as CPAs through the analysis of case studies involving both actual situations and hypothetical facts.
- 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.
- To analyze and apply the AICPA Code of Professional Conduct and Arizona law that pertain to CPAs licensed to practice in the state of Arizona. Students will become familiar with the Arizona Revised Statutes, 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.
- 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.
- To review and discuss the rules and their implications for persons in a variety of practices, including:
- CPAs who provide assurance, attest or compilation services.
- CPAs who provide tax services.
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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 from the AICPA Code of Professional Conduct, and the Connecticut General Statutes and Code of Professional Conduct. These sources govern the practice and responsibilities of Connecticut CPAs. It concludes with a section on how a CPA can put his or her ethics into action
Learning Objectives:
- To apply the ethics of professional accounting as CPAs through the analysis of case studies involving both actual situations and hypothetical facts.
- 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.
- To analyze and apply the AICPA Code of Professional Conduct and Connecticut law that pertain to CPAs licensed to practice in the state of Connecticut. Students will become familiar with the Connecticut General Statues 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.
- 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.
- 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.
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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.
Learning objectives:
- To educate licensees in ethics of professional accounting as CPAs.
- To convey the intent of the AICPA Code of Professional Conduct and Colorado Rules & Regulations in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules.
- 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.
- To review and discuss the AICPA Code of Professional Conduct and the Colorado Rules and Regulations and their implications for persons in a variety of practices, including:
- CPAs in client practice of public accountancy who perform attest and non-attest services.
- CPAs employed in industry who provide internal accounting and auditing services.
- CPAs employed in education or in government accounting or auditing.
This course discusses the Colorado Statutes and Rules that pertain to CPAs licensed to practice in the state of Colorado. Students will become familiar with the Colorado Revised Statutes, the Rules of the State Board of Accountancy, and the Policies adopted by the Board currently in effect and how the statutes, rules, and policies pertain to them. Specific rules reviewed include the following:
- Organization and duties of the Board
- State Board of Accountancy Website (overview)
- Certified Public Accountant Designation
- Proper use - Holding Out
- Types of Certificates
- Status and maintenance of Certificates
- Licensure – Examination and certification
- Continuing professional education
- Disclosures
- Names
- Mobility/Practice Privilege and reciprocity
- Peer Review
- Professional Conduct
- Unlawful Acts
- Accountant/Client Privilege
- Grounds for disciplinary Action
- Client Records
- Firms
- Firm Registration
- Firm Names
- Peer Review
- Disclosures
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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 from the AICPA Code of Professional Conduct, and the Florida Revised Statutes, Administrative Rules and Code of Professional Conduct. These sources govern the practice and responsibilities of Florida CPAs. It concludes with a section on how a CPA can put his or her ethics into action.
COURSE OBJECTIVES
- To apply the ethics of professional accounting as CPAs through the analysis of case studies involving both actual situations and hypothetical facts.
- 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.
- To analyze and apply the AICPA Code of Professional Conduct and Florida law that pertain to CPAs licensed to practice in the state of Florida. Students will become familiar with the Florida Revised Statues, 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.
- 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.
- 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.
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