Monterey CPE Week

Monterey CPE Week

Oct. 21–25, 2019

Monday
Accounting Industry Update with Summer M. Taylor, CPA
Credits: CPE: 8, AA: 8
Stay current on recent changes in accounting and auditing. Review FASB, SEC, PCC, PCAOB and AICPA standard-setting activity in the current year.

Implementation dates will be provided so you can plan for changes, and the course will highlight the changes that will be implemented in the current year. Also, discuss the difference between public and private company requirements.
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Fundamentals Of 1031 Exchanges with G. Scott Haislet, CPA, Esq.
Credits: CPE: 8, CTEC-TX: 8, ET: 2, IRS-TX: 8, MCLE: 6.5, MCLE LS-TX: 6.5
This authoritative course covers critical aspects, common problem areas and strategies for successful 1031 exchanges. Examine Form 8824 preparation, replacement property adjusted basis computations, advanced 1031 strategies and more.

Additionally, study advanced 1031 exchange strategies such as reverse exchange, partners/TIC structures, and improvement exchanges (including "Bartell" parking arrangements).
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TCJA: Final Regulations And Rulings with Kathleen K. Wright, CPA, J.D., LL.M.
Credits: CPE: 8, CTEC-FTL: 8, IRS-TX: 8, MCLE: 6.5
Review each provision of the TCJA, with particular focus on new regulations and rulings. Get answers to questions regarding how provisions will apply in practice and consider the implications for your clients. Cover an analysis for California and several other major states and the status of conformity to TCJA.

At the end of the day, you will have a complete refresher of the new law and understand the "devil in the details" of state conformity.
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Tuesday
California Community Property: The CPA's Guide To Estate Planning with Bruce M. Givner, Esq.
Credits: CPE: 8, CTEC-CA: 8, MCLE: 6.5, MCLE LS-FL: 6.5
California’s community property rules have a profound impact on clients’ lives. Identify general rules, from community property to pre- and post-marital agreements, and from spousal gifts to relevant federal tax rules. Includes a review of creditor issues.

Cover some situations unique to CPAs as counselors to closely held businesses, high income taxpayers and others. Also cover transmutation agreements, the importance of the separation date, the categorization of property and debts and the impact on a wide variety of estate planning documents and situations.
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S Corporations: Tax Planning Ideas And Strategies with John G. McWilliams, CPA, J.D., Esq.
Credits: CPE: 8, CTEC-TX: 8, IRS-TX: 8, MCLE: 6.5
Identify and discuss various tax planning opportunities related to the operation of a corporate business with an S corporation election.

Topics range from annual recurring planning to unusual transactions, such as stock redemptions and sale of the corporate business. Attendees will consider the 2017 Tax Cuts and Jobs Act changes such as the "qualified business income deduction" IRC 199A.
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SSARS Codification: Preparation, Compilation and Review of Financial Information with Howard S. Sibelman, CPA
Credits: CPE: 8, AA: 8
Learn about the Preparation of Financial Statements service, significant changes to the Compilation standards and better understand the updated Review engagement standards.

In SSARS 21-24, the AICPA Accounting and Review Services Committee (ARSC) introduced the Preparation service to SSARS, which significantly changed the landscape for compilation services and rewrote the Compilation and Review Standards in clarity format. Attendees will review SSARS requirements and financial statements.
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Wednesday
199A Deduction: Planning Opportunities with Gary R. McBride, CPA, Esq., J.D., LL.M.
Credits: CPE: 4, CTEC-TX: 4, IRS-TX: 4, MCLE: 3, MCLE LS-TX: 3
Focus on section 199A planning opportunities in light of recently published IRS guidance (including the final regulations issued in early 2019). Attendees should have a basic knowledge of section 199A.
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Form 1041 Workshop with Jacqueline A. Patterson, CPA, J.D., MBT
Credits: CPE: 8, AA: 1, CFP: 8, IRS-TX: 8, MCLE: 6.5, MCLE LS-EP: 6.5
Successfully navigating Form 1041 can be a challenge for the most seasoned practitioners. Review advanced issues that arise in fiduciary accounting and taxation, as well as the favorable planning opportunities available to minimize taxes.

Focus on how new legislation has impacted Form 1041; special situations involving fiduciary accounting for flow-through entities; and issues that arise upon the death of the grantor or first spouse. Additionally, the class will review and analyze California Form 541 issues.
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The 163(j) Interest Deduction Limitation with Gary R. McBride, CPA, Esq., J.D., LL.M.
Credits: CPE: 4, CTEC-TX: 4, IRS-TX: 4
This course will focus on how the 2017 TCJA business interest expense deduction limit (§163(j)) will impact domestic entities and their owners. While C corporations will be discussed, the course will primarily focus on the special computational and reporting rules that apply to domestic S corporations, S shareholders, domestic partnerships, individual partners, and corporate partners. The treatment of partnerships and partners will be emphasized.
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U.S. GAAP Disclosures For Non-Public Entities with Howard S. Sibelman, CPA
Credits: CPE: 8, AA: 8
Learn about the most commonly encountered U.S. GAAP disclosure requirements.

Attendees will benefit from an overview of the structure of the FASB Accounting Standards Codification and its more significant disclosure requirements applicable to non-public, small and medium-sized businesses. Topics include coverage of entities using a special purpose framework.
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Thursday
Accountancy Laws, Ethics, Taxes And Financial Reporting Review: Ethics And Regulatory Review with Richard A. Ferdinand, CPA
Credits: CPE: 8, CTEC-Ethics: 4, ET: 4, IRS-TX: 4, RR: 2
Learn about fair positions in tax returns, ethical issues in tax practice and fairness in financial reporting. This course is built around case studies and discussion questions. Additionally, cover the AICPA Code of Conduct and related ethical standards.

This course is designed to meet the four-hour ethics and two-hour regulatory review education requirements.
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Advanced Personal Financial Planning Update with J. Randall (Randy) Gardner, CPA, CFP, J.D.
Credits: CPE: 8, CFP: 8, MCLE: 6.5, MCLE LS-EP: 6.5
New personal financial planning strategies are regularly emerging due to evolving personal goals in rough economic and legal environments. Review developments from the past year in areas of insurance, investment, retirement, tax, estate and personal financial planning.

Drawn from recent publications, review the latest financial strategies and planning changes in the areas of financial planning; insurance; investments selection and management; and retirement, including Social Security and Medicare. Additionally, cover estate and tax planning strategies that enable practitioners to better serve clients by allowing them to take advantage of new opportunities.
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Revenue: Topic 606 In Depth with Bobbe Barnes, CPA, CMA, CGFM
Credits: CPE: 8, AA: 8
Publicly traded companies have now implemented ASC 606, Revenue from Contracts with Customers. All other entities are adopting in their fiscal years beginning after Dec. 15, 2018. Now is the time to ensure you understand the Topic in depth.

This course will help attendees understand ASC 606 by reviewing both examples to best illustrate concepts, and disclosures by reviewing actual disclosures from adopters.
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Friday
Financial Statement Risks: Fraud, Misstatements and Earnings Management with Richard A. Ferdinand, CPA
Credits: CPE: 8, AA: 8, FR: 4
Examine the ways to prepare fair financial reports and protect from accusations of fraud.

Through practical case studies, learn to use FASB standards and concept statements to prepare financial statements that meet the expectations of your users. Study the relationship between risks, controls and financial reporting, and consider how earnings management, the new revenue standard and other factors may impact the risk of fraud.
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Leases: Topic 842 In Depth with Bobbe Barnes, CPA, CMA, CGFM
Credits: CPE: 8, AA: 8
Leasing is a popular form of capital investment for corporations, including everything from office space to equipment. This course concentrates on FASB Topic 842, Leases.

The effective date for nonpublic entities is annual reporting periods beginning after December 15, 2019; however, early application is permitted. Help your clients and companies be prepared for adoption before it becomes a last-minute effort.
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Tax Practice And Procedures For California CPAs with Arthur J. (Kip) Dellinger, CPA and Lydia Turanchik, J.D., LL.M.
Credits: CPE: 8, CTEC-CA: 2, CTEC-TX: 6, IRS-TX: 6
Gain practical knowledge of practices and procedures of the IRS and FTB, from rulings to collections to criminal enforcement, with specific references to statutes and regulations.

Learn techniques to better represent your clients before the IRS and FTB. Ensure they don't overstep their authority or fail to act in accordance with their procedures.
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