CPE + Events Catalog

Risk oversight by the board of directors is a key component of a firm's enterprise risk management framework, and recently, boards have paid more attention to their firm's tax-planning activities. In this study, we use a hand-collected sample of proxy statement disclosures about the board's role in risk oversight and provide evidence that risk oversight is negatively associated with both tax uncertainty and overall tax burdens. We find that risk oversight is most strongly associated with positions that yield permanent tax benefits and also with less risky tax-planning activities. Overall, the evidence suggests that board risk oversight is associated with more effective tax-planning practices.

With the propensity of younger clients to give back and the desire of older clients to leave a legacy, the interest in charitable giving is at an all-time high. There are many ways to give, many types of charitable organizations to consider, and many alternatives to obtain tax benefits and meet our clients' objectives.

Preparing corporate income taxes requires a shift in mindset from individual tax preparation and compliance. Learn the concepts and tools necessary to support clients or businesses. Key topics include capitalization, depreciation, carrybacks and major book-to-tax issues involving corporations and Form 1120 preparation. Examine practical spreadsheet approaches that allow practitioners to efficiently and effectively manage book vs. tax differences (M-1 or M-3 items). Cover the impact of new tax law changes with ideas for client consideration. Additionally, dive into a complex corporate return case study, including a discussion of identifying book-to-tax differences and self-review tips. Discuss certain elections and a brief overview of mergers and acquisition issues. Focused on concepts with the presentation in the return, not how to input in return.

Specialized tax incentives can unlock significant value when applied correctly. In this course, Randy Crabtree, co-founder of Tri-Merit Specialty Tax, shares practical insights into key credits, deductions, and depreciation rules. Participants will evaluate eligibility requirements, stay current on legislative updates, and explore planning considerations tied to energy efficiency, research activities, and refundable tax credits.

Tax-focused discussion on changes in the transaction structure of merger and acquisition (M&A) deals can significantly impact after-tax cash flows. Gain a significant competitive advantage by understanding how taxes affect M&A and divestiture transaction structures. Further, examine the mechanics of M&A deals; the structures of taxable assets and stock acquisitions; triangular and reverse triangular mergers; practical issues in structuring and pricing; types of tax-free reorganizations; tax planning for divestitures; and key elements of purchase and sale documents. Plus, dive into a complex case study and a couple of different approaches to the net tax cash flow for an S corporate deal. Updated for new tax Reform and impact on M&A deals.

This course examines key individual, business, retirement, and estate tax provisions recently enacted or indexed for inflation in an overview format that is easy to reference. The emphasis is on quick access to major tax changes having special meaning to the tax practitioner and return preparer. The course is a great resource and way for professionals and staff alike to easily get the "big chunks" and bring their professional knowledge up to speed.

Jess LeDonne, Director of Policy and Legislative Affairs at The Bonadio Group, discusses the Corporate Transparency Act (CTA) and its impact on businesses. Effective January 1, 2024, the CTA requires many companies, especially smaller ones, to report beneficial ownership information to the Financial Crimes Enforcement Network (FinCEN) to enhance transparency and combat illicit activities. LeDonne emphasizes that while larger corporations may be exempt, smaller entities must comply to avoid severe penalties. She outlines key aspects of the reporting requirements and advises that straightforward filings can often be managed using FinCEN's resources, but complex situations may require legal counsel.

2026 OSCPA Northwest Federal Tax Conference™ On-demand Group CPE Training Package On-demand Group CPE Training Package Fee = $659 The 2026 OSCPA Northwest Federal Tax Conference™ On-demand Group CPE Training Package includes: Link to the recorded program One on-site CPE Credit Compliance Packet Two sets of participant materials plus one set of discussion leader materials (note: to qualify for CPE, you must have a discussion leader in addition to minimum of two participants) For groups with more than two participants, additional materials are required for each participant ($169 per additional participant). What do you need to do to offer the On-demand Group CPE Training Package? To provide CPE credit, the Oregon Board of Accountancy rules require you to follow specific rules pertaining to CPE as the sponsor for your locally offered program. Firm/business supplies a qualified discussion leader to assure CPE credit for each participant. The qualified discussion leader moderates the video replay, leads discussion and answers participants' questions. The on-site CPE Credit Compliance Packet (mentioned above) provides the materials and information you need for your program to comply with the Oregon Board of Accountancy rules for Continuing Professional Education. The packet provides planning tools and required program documents. Requires a minimum of two participants plus a qualified discussion leader. Paperless (electronic) materials are provided for the discussion leader and each participant. The On-demand Group CPE Training Package will be available November 24, 2026.

2026 OSCPA Northwest Federal Tax Conference™ On-demand Informational Only (No CPE) Training Package Are you unable to attend the 2026 Northwest Federal Tax Conference™? The conference will be recorded so you can still receive the latest updates on nonprofit topics. The Informational Package, NOT designed for CPE credit, includes a link to the recorded program and one set of participant materials. Note: All sales are final. The Informational (No CPE) Package will be available November 24, 2026.

Get up to speed on the major 2025 federal tax changes shaping Form 1040. This course covers the latest legislation'including the One Big Beautiful Bill Act'new deductions and credits, updated SALT rules, Trump Accounts, vehicle-related provisions, crypto reporting, IRS modernization, and key court decisions. Packed with examples and planning insights, this update prepares practitioners for the 2025 filing season.

Edward Zollars, CPA, explores key shifts in the tax landscape, from the IRS Direct File program's rollout and its cost-effectiveness debate to heightened scrutiny of ERC claims. He emphasizes audit preparedness, accurate documentation, and evolving IRS guidance. Zollars also examines the Loper Bright case's impact on agency regulation interpretation and the Express Scripts decision's implications for software-related deductions, equipping professionals to navigate today's complex, rapidly changing tax environment.

Offering financial planning services to clients improves relationships and outcomes. When clients understand how your advice is tailored to their best interests, it is easier to implement the strategies you know are in their best interest. A deeper understanding of how to benefit their companies and families is just a few steps away.

To excel as a tax practitioner in an increasingly global marketplace, you must familiarize yourself with the preparation of tax forms for clients conducting foreign transactions or with assets in international accounts. Gain a thorough understanding of foreign information return reporting requirements and valuable techniques to determine whether or not your clients may encounter foreign income tax problems. Attain a working knowledge of IRS and Department of Treasury foreign information returns to represent clients and comply with Circular 230 effectively. All essential concepts will be discussed in light of the resurrected IRS foreign voluntary disclosure program, which reduces the foreign information return burden.

Global mobility is now routine'and so are the foreign tax surprises that come with it. In Foreign Tax Essentials for U.S. Practitioners: Exclusions, Credits, and Reporting Requirements, you'll gain practical, real-world guidance on applying the Foreign Earned Income Exclusion and Foreign Tax Credit, avoiding costly compliance missteps, and confidently navigating key reporting rules such as FBAR, FATCA, and expatriation filings. Through clear explanations, planning insights, and practical examples, you'll strengthen your ability to advise U.S. taxpayers abroad, minimize double taxation, and know when complex situations require specialized expertise.

Tim Dreyer, a seasoned tax consultant with 50 years of experience, explores the evolving federal tax landscape as the TCJA approaches expiration. He discusses IRS enforcement shifts toward high-income individuals, small businesses, and crypto, critiques proposals like the Fair Tax Act, and reviews legislative efforts to streamline reporting and enhance taxpayer rights. Dreyer also highlights key risks for preparers under proposed Circular 230 revisions and strengthened disclosure requirements.

Kasey Pittman of Cherry Bekaert and Mark Gallegos of Porte Brown LLC examine the One Big Beautiful Bill Act (OBBB), outlining the policy context behind its passage and the tax provisions with the greatest practical impact. They discuss key business, individual, and estate tax changes, highlighting planning opportunities, risks, and areas of uncertainty. The session emphasizes holistic tax planning, state conformity considerations, and advisor judgment under the new law.

Tax practice demands more than technical calculations'it requires sound judgment under Circular 230, the AICPA Code, and the 2024 SSTS revisions. This course shows how to recognize and manage conflicts of interest (possible, potential, actual), obtain and document informed consents, and decide when withdrawal is required. You'll learn what to do when client errors or omissions surface, how SSTS 1.2 and Circular 230 §§10.21/10.22 shape your duties, and how to protect clients (and yourself) with engagement letters, scope clarity, and careful documentation. We'll translate due-diligence principles into daily practice'what you may rely on, when to probe, how to mitigate §6694 exposure, and how to organize files to preserve work product. The program also covers controversy representation (2848 vs 8821), WISP/data-security expectations, and practical checklists that elevate quality review and reduce malpractice risk.

Your health is one of your most valuable assets, and the decisions you make around it can shape both your financial future and quality of life. This course breaks down the key options for medical coverage, from workplace plans to government exchanges and health savings accounts. You'll gain a clearer view of how to protect your clients "and yourself" from financially devastating health events by analyzing the personal, tax, and financial factors that matter most.

Clients increasingly rely on your expertise to mitigate risks and secure their financial futures. This course will equip you with essential knowledge about the latest developments in virtual currency, including an in-depth exploration of Bitcoin, its underlying technology, and the evolving regulatory landscape. You will gain insights into investment strategies that can enhance your ability to advise clients effectively, ensuring they are well-prepared to navigate the complexities of this dynamic market. By the end of the course, you will be empowered to leverage various tools and techniques that will not only enhance your professional skill set but also significantly benefit your clients' investment decisions in the realm of virtual currency.

In a merger or acquisition, both the buyer and seller must consider numerous factors beyond just the purchase structure. These include tax implications, legal considerations, and regulatory approvals. Mark Gallegos, Tax Partner at PorteBrown, has over 20 years of experience in international tax and mergers & acquisitions. He shares his M&A and tax expertise, discussing strategies to help companies make crucial decisions about deal structure as well as both tax and non-tax issues to consider to maximize business combinations.