CPE + Events Catalog

Sales of partnership interests can trigger unexpected ordinary income when “hot assets” under IRC §751 are involved. Many practitioners focus on capital gain treatment under IRC §741, only to discover that unrealized receivables and inventory items require recharacterization of a portion of the gain as ordinary income. This focused 2-hour program provides a practical and technical review of IRC §751 and its application to partnership interest sales and certain distributions. Participants will examine the definition of hot assets, the mechanics of ordinary income recharacterization, and the calculation of a partner’s share of unrealized receivables and inventory. The course also addresses common pitfalls, planning considerations, and documentation strategies to avoid costly surprises for clients. Through examples and case-based discussion, attendees will gain clarity on how to identify §751 property, compute the ordinary income component of a sale, and properly report partnership interest transactions.

Many business professionals consider PivotTables the most powerful feature in Excel, yet most accounting and financial professionals do not use them in their day-to-day activities. If you are ready to learn how to take advantage of PivotTables or extend your existing knowledge of PivotTables, then plan to participate in this course. You will learn how to build PivotTables, group data inside PivotTables - including grouping options for fiscal periods - and create user-defined calculations in your PivotTables. You will also learn advanced PivotTable techniques, including building PivotTables that consolidate data from multiple data ranges and PivotTables that connect dynamically to external databases and financial accounting systems. Additionally, you will learn to take advantage of other Excel features associated with PivotTables, including Slicers, Power Query, and Power Pivot. You will be a master of Excel PivotTables at the end of the day! This course is for you if you have been leery of working with PivotTables or have struggled to realize their many benefits. With some information, guidance, and coaching from your K2 instructor, you will be ready to use PivotTables to analyze and report on extensive data sets in a fraction of the time you spend completing such tasks.

This course focuses on implementing cybersecurity policies, controls, and risk management strategies tailored to financial environments. It emphasizes practical applications to mitigate threats and highlights global compliance standards, particularly their relevance and applicability to U.S. organizations. OSCPA has partnered with the Washington Society of CPAs for this event.

Remote work has changed the landscape for tax professionals and their clients, bringing new challenges and obligations. In this critical session of the SALT Mastery Series, gain insights into registration obligations across different states, including payroll tax, nexus generation, and apportionment issues for remote workers. Learn which agencies to register with and how to navigate the complexities of multi-state compliance. Additionally, ensure you avoid the risks associated with the unauthorized practice of law. This session will arm you with the knowledge to protect both your practice and your clients in the era of remote work.

This intermediate-level course provides a focused review of federal reporting requirements related to foreign trusts and accounting method changes. Participants will examine filing obligations associated with Forms 3520 and 3520-A, including ownership, distribution, and reporting triggers. The course also addresses accounting method change procedures, including Form 3115 filing requirements, automatic versus nonautomatic changes, and §481(a) adjustments. Emphasis is placed on reporting mechanics, penalty exposure, procedural compliance, and common filing errors. Practical examples illustrate documentation considerations and IRS scrutiny areas.

Small businesses have many retirement plan options. The selection of the best plan helps our clients minimize taxes and secure a more comfortable retirement. We'll cover how to navigate through the options and pick the best retirement plan for each client. We'll have a discussion of relevant SECURE Act 2.0 developments including Roth SIMPLE and SEP IRA provisions which are effective now. OSCPA has partnered with the Washington Society of CPAs for this event.

The IRS/Practitioners Forum brings together IRS representatives and industry experts to address key updates, answer complex questions and offer the insights and guidance to navigate IRS-related challenges. Lunch is included for this in-person option! We encourage in-person attendance to maximize engagement, interaction, and networking. If you're unable to attend onsite, a live webcast option is available.CPE Credit: 8 IRS CE: Pending ApprovalCLE-OR Pending Approval *Need IRS CE credit? You must register with the exact name the IRS has on file. You must also have a valid PTIN & LTC/LTP number on file with OSCPA. Click Here to check your account and update your information. Early Registration Fee: (Register by 10/19/26): $135Fee will increase by $15 after 10/19. Cosponsored by: IRS, OAIA, OATC, ORSEA, OSB-TS, OSCPA, OSTC

The IRS/Practitioners Forum brings together IRS representatives and industry experts to address key updates, answer complex questions and offer the insights and guidance to navigate IRS-related challenges.CPE Credit: 8 IRS CE: Pending ApprovalCLE-OR Pending Approval *Need IRS CE credit? You must register with the exact name the IRS has on file. You must also have a valid PTIN & LTC/LTP number on file with OSCPA. Click Here to check your account and update your information. Early Registration Fee: (Register by 10/19/26): $110Fee will increase by $15 after 10/19. Cosponsored by: IRS, OAIA, OATC, ORSEA, OSB-TS, OSCPA, OSTC

In today's digital landscape, data loss can be catastrophic - whether it's your personal photos, critical business documents, or enterprise-level databases. Organizations and individuals face numerous threats including ransomware, hardware failures, natural disasters, and human error. The implementation of a robust backup strategy isn't just an IT consideration - it's a fundamental business requirement. Understanding the various backup methodologies, from local storage to cloud solutions, and knowing how to implement them effectively can mean the difference between quick recovery and devastating loss. Don't wait until disaster strikes to realize the importance of a comprehensive backup strategy. This course provides you with practical, actionable knowledge about modern backup solutions, from personal cloud storage to enterprise-level systems. You'll learn how to evaluate and implement various backup technologies, create effective retention policies, and ensure your data remains secure and accessible when you need it most. Join us to develop the skills needed to protect your digital assets and ensure business continuity in an increasingly complex technological landscape.

Trust Accounting Income used to allocate receipts and disbursement between current and remainder beneficiaries. In this session you will gain an understanding of the purpose and importance of trust accounting income which is a required statutory basis of accounting for trusts, gain a working knowledge of Oregon's Principal and Income Act (ORS 129), including the power to adjust and unitrust conversion powers, and learn to correctly compute trust accounting income. 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! IRS CE: Pending Approval

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For accounting and tax professionals, understanding the inner workings of blockchain and cryptocurrency is no longer just an advantage—it's a necessity. This course provides an in-depth look into the mechanics of digital currencies and revolutionary blockchain technology, equipping attendees with the knowledge to navigate benefits and risks effectively. Special emphasis is placed on the tax implications for both individuals and estates, ensuring that attendees can confidently advise on these issues, which are becoming increasingly relevant in financial planning and asset management. This offering is more than just a learning experience; it's an investment in one's professional growth. By understanding the tax complexities and estate planning challenges posed by digital assets, participants will be able to offer valuable insights and strategic solutions. They will emerge from this course not just with theoretical knowledge but with actionable skills that can be applied immediately. In a landscape where digital assets are becoming commonplace, this is the education that will differentiate the exceptional from the average. Join today and step into a role as a leader in finance for the digital age.

Join Greg White and George Koutelieris as they walk through strategies for purchasing real estate, including written allocation provisions. They'll also discuss how to easily and inexpensively break out the purchase price apportioned to improvements into its components: Building, land improvements and personal property. They'll take a deep dive into claiming bonus depreciation, section 179 and de minimis deductions on real estate. They'll also cover the new OBBBA provisions that allow expensing of some real property (QPP). Additionally, how to deduct remodeling costs of rental properties and owner-occupied business real estate. You'll get practical sample documents, including cost segregation information and de minimis policies. Apportionment of purchase price to land, building, personal property and land improvement. Bonus depreciation, section 179 and de minimis expensing for real estate. Financing considerations, including whether clients should make the real property election out of section 163(j). OSCPA has partnered with the Washington Society of CPAs for this event.

Join Greg White and George Koutelieris as they cover crucial strategies for recovering the cost of real estate including partial dispositions and removal costs. They'll also cover an efficient method for distinguishing between repairs and capitalizable expenditures. Additionally, they'll cover the role of the tax preparer in like-kind exchanges. Finally, a method to convert nondeductible interest expense into deductible interest expense. OSCPA has partnered with the Washington Society of CPAs for this event.

Audit defense can be overwhelming, especially when state and federal authorities request extensive documentation. This session will equip you with practical strategies to navigate audit requests, determine what's truly necessary, and protect your clients from unnecessary burdens. Learn from industry specialists how to respond effectively, minimize risk, and ensure compliance while maintaining efficiency. Don't let excessive document demands derail your audit defense—master the process with confidence!

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. 

This deep dive into this topic will include the self-employment tax for rental properties, including lengthy coverage of the exemption for rental property and Airbnb's. We'll also cover the QBID treatment of rental real estate generally and for triple net lease property, and aggregation of rental properties. Finally, we'll cover the taxation of rental properties used for personal purposes including the "Augusta Rule" (section 280A vacation homes). OSCPA has partnered with the Washington Society of CPAs for this event.

The QuickBooks ecosystem of accounting tools remains the most widely-used set of accounting applications small businesses use. Yet, many of these organizations struggle because of inadequate internal controls. In this seminar, you will learn options for improving internal controls in small businesses running QuickBooks Pro, Premier, Enterprise, or Online. Participate in this program to understand how you can create a robust system of internal controls in a small business environment, including businesses using QuickBooks accounting solutions. In this session, you will also learn about the four common types of internal controls and how to assess the relative condition of the internal control structure of a small business. With this background in place, the focus then shifts to discovering the opportunities to enhance internal controls in QuickBooks-based environments using features found in the application. In addition, you will learn about additional internal control procedures for situations where you cannot establish adequate controls in QuickBooks. While many believe that QuickBooks-based organizations will forever face weak internal control structures, participating in this session will teach you how QuickBooks-based businesses can benefit from strong internal controls.

What makes a business valuable? Who determines value? What are the key factors that make businesses valuable? In this course, we explore the different ways to value a business. We will apply foundational valuation and corporate finance concepts to real world examples in an effort to see what makes up an investment's price. OSCPA has partnered with the Washington Society of CPAs for this event.

Artificial intelligence isn't coming to accounting—it's already here. From generative AI tools transforming how we draft communications to machine learning algorithms quietly working in your accounting systems, AI is reshaping daily practice operations in 2026. This conference cuts through the hype to give you practical, actionable knowledge about implementing AI technologies safely and effectively in your practice. Whether you're just getting started with AI or looking to expand beyond basic prompts, we'll cover the full spectrum: generative AI applications, machine learning integration in accounting workflows, fraud detection through anomaly identification, and the security considerations that matter for client data protection. You'll walk away with a clear understanding of what AI can actually do for your practice right now—not theoretical possibilities, but real implementations you can start using. We're going beyond ChatGPT basics to explore how different AI technologies work together in modern accounting environments, how to evaluate AI tools for your specific needs, and how to build guardrails that protect your clients while capturing efficiency gains. This is your opportunity to move from AI-curious to AI-competent, with two full days spread across the year to build your knowledge progressively.

We'll cover crucial strategies to help you maneuver through the passive activity area, including a deep dive into real estate professionals and short-term rentals. We'll cover like-kind exchange strategies and minimizing the tax burden of taxable dispositions of real estate. OSCPA has partnered with the Washington Society of CPAs for this event.