Professional Development and Event Catalog

Please note: The CPE deadline has been extended to July 31, 2021.

In light of the tax deadline extension, the Connecticut State Board of Accountancy voted unanimously on May 11 to extend the CPE deadline by one month to July 31, 2021. 

Showing 122 Seminars and Conferences Results

Lease Accounting Implementation (Morning Session)

Friday, June 4th 8:45am - 12:15pm

Online

4.00 Credits

Managing the risks of material misstatements  Time-saving practical expedients  Calculating present value for a lease's remaining payments  Examples of documentation that will avoid internal-control deficiencies and maximize audit efficiency

Non-GAAP Financial Statement Options: Cash, Modified Cash, and Tax Basis (Afternoon Session)

Friday, June 4th 12:45pm - 4:30pm

Online

4.00 Credits

An introduction to special purpose frameworks  Authoritative and non-authoritative guidance used to prepare SPF financial statements  Common issues in preparing SPF financial statements  Cash basis and modified cash basis financial statements  Income tax basis financial statements  The AICPA's new special purpose framework - FRF for SMEsT

The Best Individual Income Tax Update Course by Surgent

Friday, June 4th 9:00am - 5:00pm

Online

8.00 Credits

The SECURE Act, including IRA and RMD changes The CARES Act and FFCRA, including employer credits, SBA loans, and expanded leave programs Treatment of state and local taxes Virtual currency Opportunity Zones Education-related provisions Depreciation changes Rules on entertainment expenses, including meals Doubling of estate and gift tax exemption for a married couple Comprehensive coverage of tax reform, 199A and its alteration of pass-through taxation and planning Review of pertinent cases and rulings affecting taxpayers Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more The latest issues related to any other late-breaking tax law changes

Audits of Employee Benefit Plans Subject to ERISA

Monday, June 7th 8:45am - 4:30pm

Online

8.00 Credits

Background of ERISA plan audits  GAAP vs. ERISA reporting requirements  Audit planning and pre-engagement activities  Risk assessment, including consideration of internal control  Auditing the statement of net assets available for benefits  Auditing the statement of changes in net assets available for benefits  Other auditing considerations, including prohibited transactions and tax compliance  The auditor's report  Financial statement disclosures  Supplemental schedules

Required Minimum Distributions: Compliance and Planning (Afternoon Session)

Monday, June 7th 12:45pm - 4:30pm

Online

4.00 Credits

Minimum distribution requirement changes by the Secure Act of 2019 Latest guidance issued by the IRS, whether by way of regulations or administrative announcements related to required minimum distributions The calculation of required minimum distributions using the Uniform Life Table Required minimum distributions from multiple accounts Form 1099R and codes Inherited employer retirement accounts and IRAs: Spousal and non-spousal beneficiary distribution options Limitations on stretch IRAs imposed by the Secure Act of 2019 Required minimum distributions in the year of death Roth conversions for estate planning and avoiding required minimum distributions Timing of distributions for maximum tax-free compounding Qualified charitable distributions from IRAs Taxation of distributions Penalties for missed required minimum distributions and reasonable cause for abatement of penalties

Social Security and Medicare: Planning for You and Your Clients (Morning Session)

Monday, June 7th 8:45am - 12:15pm

Online

4.00 Credits

Legislative developments A full chapter devoted to determining the best planning options for maximizing joint Social Security benefits Retirement benefits: Amount of benefits in various circumstances; how the amounts are distributed within the family unit Qualification: Has the client retired? How business entities may be used for Social Security advantage Income taxation of Social Security: avoidance tactics Spousal benefits: Should a spouse return to work? What benefits does a spouse have and when and how do they relate to benefits decisions by the client? When can hiring the spouse increase overall benefits? Why should both spouses qualify for survivor benefits? Disability benefits When to start Social Security benefits: Advantages and disadvantages at ages 62, 66, and 70 Coordinating benefits: Should you take Social Security first and higher-balance IRA distributions later, or take IRA balances first and enhanced Social Security benefits later? Pensions: Distribution strategies; how to use the minimum distribution rules in concert with Social Security benefits IRAs: Is it time to convert to a Roth? Medicare, Part D prescription drugs: what retirees need to know

Larry Stein's 2021 Guide to IRAs

Tuesday, June 8th 8:45am - 4:30pm

Online

8.00 Credits

Part One - Retirement Wealth - Accumulations (200 Minutes)  IRAs  Roth IRA conversions  Prohibited transactions  Unrelated Business Taxable Income  Rollovers vs. transfers  Inherited IRAs  No recharacterizations after TCJA  Tax compliance considerations Part Two - Retirement Wealth - Distributions (200 Minutes)  SECURE Act and CARES Act  Required minimum distributions  Trust planning  Post-Election developments  Inherited IRA planning  Penalties - How to avoid them  Roth distributions

Accounting, Auditing and Financial Reporting Conference

Tuesday, June 8th 8:30am - Wednesday, June 9th 12:20pm

Online

8.00 Credits

K2's Next Generation Excel Reporting

Wednesday, June 9th 9:30am - 5:00pm

Online

8.00 Credits

Larry Stein's 2021 Guide To Trusts, Estates, Gifts, And Income Tax Planning For Surviving Spouses, Heirs And Beneficiaries

Wednesday, June 9th 8:45am - 4:30pm

Online

8.00 Credits

Part One Trusts and Estates (200 Minutes)  Updating estate plans  Post-election update  Basis  Serving as an executor or trustee  Estate administration - Step by step  Gifts, inheritances  Income tax planning  Trust and estates - Form 1041 insights  IRC 67(g) Regulations Part Two - Gifts, Estates, And Planning Insights (200 Minutes)  "S" Corporation trusts  Gift tax returns  Post-election developments  Estate planning update  Elder law and elder care - Selected considerations  portability  IRAs - Estate planning - Selected developments

Applying the Uniform Guidance in Your Single Audits

Thursday, June 10th 8:45am - 4:30pm

Online

8.00 Credits

Introduction to single audits  Preparation of the schedule of expenditures of federal awards and determining major programs  Understanding, assessing and testing internal control  Testing compliance with federal statutes and regulations and applicable compliance requirements  Auditor reporting in a Uniform Guidance compliance audit  Program-specific audits  Administrative requirements and cost principles in a single audit  Update on Government Auditing Standards, 2018 Revision

Diversity, Ethics and High Performing Cultures - Using Ethics as a Lever to Build a Culture of Diversity and Inclusion (Morning Session)

Thursday, June 10th 8:45am - 12:15pm

Online

4.00 Credits

Client service and diversity  Measuring organizational effectiveness  Trends in ethics  Unconscious bias  Using advanced adult learning methods to gain a competitive advantage  Future of Human Capital

K2's Case Studies in Fraud and Technology Controls (Afternoon Session)

Thursday, June 10th 2:00pm - 5:30pm

Online

4.00 Credits

K2's Technology Update (Morning Session)

Thursday, June 10th 9:30am - 1:00pm

Online

4.00 Credits

Larry Stein's 2021 Guide To Small Business Taxes ("S", "C", "LLC", "LLP")

Thursday, June 10th 8:45am - 4:30pm

Online

8.00 Credits

Part One Tax Accounting and Deductions (200 Minutes)  Capitalize vs. deduction  179; Bonus depreciation  New ideas - Medical and fringe benefits  Retirement plans  199A 20% deduction  Tax deductions - Small business  Tax accounting tune-up Part Two - Small Business Entities (200 Minutes)  "S" Corporation startup  "S" Corporation - Key areas  LLCs - Where to focus!  "C" Corporation hot spots  Schedule C and Schedule E  Schedule K-1 compliance

Advanced Trust Issues: A Roadmap for Success in An Increasingly Complex Area (Morning Session)

Friday, June 11th 8:45am - 12:15pm

Online

4.00 Credits

Key concepts of trusts, including recent trends; best practices; jurisdiction; and ways to avoid pitfalls Decanting Federal estate tax exemption and remaining relevance of trusts Irrevocable life insurance trusts The role of family dynamics Choice of trustee and other fiduciaries State trust-friendly considerations Charitable trusts Delaware Statutory Trusts Powers of attorney Pet Trusts - the emerging necessities State, county, and local issues Portability QTIP issues Creditor considerations Potential IRA problems Problems with re-titling assets

K2's Securing Your Data - Practical Tools for Protecting Information (Morning Session)

Friday, June 11th 9:30am - 1:00pm

Online

4.00 Credits

K2's Small Business Accounting Shootout (Afternoon Session)

Friday, June 11th 2:00pm - 5:30pm

Online

4.00 Credits

New Auditor Report Standards: SAS 134-140 (Morning Session)

Friday, June 11th 8:45am - 12:15pm

Online

4.00 Credits

Modifications, replacements, and additions to guidance  Format and content of auditor report with examples  New requirements to disclosure Key Audit Matters  New requirements for going concern  Performance requirements for ERISA audits  Reporting on ERISA required supplemental schedules  Effect of new standards on procedures, communication of reportable conditions, and auditor responsibilities for other information included in annual reports  Effect of new standards on related party transactions, fraud, and communication with those charged with governance

Preparing Not-For-Profit Financial Statements under ASU No. 2016-14

Friday, June 11th 9:00am - 5:00pm

Online

8.00 Credits

The key requirements, options, and disclosures related to each of the basic financial statements How the reporting of functional and natural expense information has changed The new requirements related to providing liquidity and availability of financial assets information The implementation of ASU No. 2018-08 and its effect on the accounting for grants and contracts as well as contributions in general How the new lease requirements (ASU No. 2016-02, Leases) impact not-for-profits Core not-for-profit accounting requirements related to contributions, promises to give, contributed services, net assets, special events, the classification of expenses, and more