In this session we will discuss the origination of pass through entity tax elections and a general overview of the mechanics behind the various pass through entity regimes. We will review the various approaches and highlight the major differences in the elective pass through entity tax regimes along with the potential logistical issues and challenges that may arise when exploring these elections. In this discussion, we will describe important technical considerations as taxpayers look into the potential benefits to their owners.

We will summarize the major developments in 2023 along with any legislative amendments to existing regimes and discuss the outlooks going into 2024 in several of the southeast states. Lastly, we will take a deeper dive into the technicalities of the North Carolina pass through entity tax regime.

Field of Study: Taxes
CPE: 1.3

Stay ahead in retirement planning with an overview of SECURE Act 2.0. This condensed course covers tax-related provisions, enabling advisors to better serve clients' needs. Highlights include mandatory automatic enrollment, credit for small employer pension plan startup costs, enhancement of the Saver's Credit, changes to RMDs, indexing IRA catch-up, higher catch-up limits, student loan payments as elective deferrals, financial incentives for plan contributions, emergency expense withdrawals, SIMPLE plan changes, starter 401(k) plans, Sec 529 plan to Roth rollovers, emergency savings accounts, enhancement of 403(B) plans, qualified charitable distributions, retirement savings recovery, and more. Designed for CPAs, EAs, attorneys, and tax professionals seeking an update in the field of taxes.

Field of Study: Taxes
CPE: 1.00

SAS 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, was issued in October 2021. The audit standard amends AU-C 315, including many changes to address common audit deficiencies. This course will provide an overview of SAS 145 and its changes to AU-C 315. Attendees will have an opportunity to evaluate the impact on audit methodology and documentation.

Field of Study: Accounting
CPE: 1.00

This will be an interactive, no slides, audience participation driven roundtable on what is occurring in accounting firm M&A. The Visionary Group is an industry leader in helping firms identify practices to acquire or merge in and assisting other firms with an exit strategy. Visionary will lead a discussion on why some much activity is occurring, review key metrics, discuss what makes or breaks a deal, and help you walk away with the information you need to assess your firm’s position. You can ask them any question on accounting firm M&A, and they will be able answer it for you.

Field of Study: Business Management & Organization
CPE: 1.00

Are you planning for your retirement and wondering how Social Security fits into your financial future? Join Paula for an enlightening session that aims to simplify the Social Security system, equipping you with the knowledge you need to maximize your benefits and secure your retirement income. Social Security is a fundamental pillar of financial support for retirees in the United States, yet its rules and regulations can be complex and overwhelming. In this session, we will dive deep into the world of Social Security, providing you with a comprehensive understanding of its intricacies, claiming strategies, eligibility criteria and potential impact on your retirement plan.

Some session highlights:

* Working in Retirement and Social Security Strategies

* Benefit Maximization

* Common Mistakes and How to Avoid Them

Field of Study: Specialized Knowledge
CPE: 1.00

Join Mike Cheng for a plain English discussion about recent and pertinent technical accounting matters that may affect private companies reporting under US GAAP (FASB).

Field of Study: Accounting
CPE: 1.00

Why traditional security measures like firewalls and antivirus software are no longer enough
* An overview of the Zero Trust security model and its key drivers
* How Zero Trust can help you mitigate risk, detect and respond to threats, and maintain compliance with industry regulations
* Practical tips for implementing a Zero Trust framework in your organization

Field of Study: Information Technology
CPE: 1.00

This session will review recent North Carolina tax developments, including significant court cases, decisions of the Office of Administrative Hearings, statutory and regulatory developments and changes in tax administration.

Field of Study: Taxes
CPE: 1.3

Major Topics Covered 

• Identify why passwords are a critical element of information technology controls

• List the key characteristics of “long-and-strong” passwords and the new NIST guidelines

• Differentiate between leading password management tools

• Enumerate alternatives to passwords to improve authentication controls

Field of Study: Information Technology
CPE: 1.00

In this session Mike Manspeaker will provide an update for Auditing Standards Board activities from a fresh perspective!

Field of Study: Auditing
CPE: 1.00

Managing an increasing multigenerational workforce brings a variety of new challenges. Organizations must walk a fine line between creating opportunities for younger employees to advance (or risk losing them) while also ensuring veterans feel included. Further, to maintain productivity and innovation, organizations must persuade employees of different ages and backgrounds to collaborate. This demands an ability to identify the skills and strengths of individuals, recognize how they can contribute and understand how to engage with them.

Liquid Leadership promotes principles that are centered around individual responsibility and gives decision-making power to those who know the most about the respective fields and are closest to the processes, the employees. While management as a business capability remains important, agile managers act more as coaches than as figures of authority who decide, supervise, and judge.  Organizations need new solutions to overcome these challenges and many are turning to agile concepts such as liquid leadership and the empirical evidence is encouraging.  

What you will learn from this session

• Learn some of the techniques of Liquid Leadership as they apply to our digital age

• Recognize the importance of coaching to build relationships in a diverse work environment.

• Discover strategies to improve your team’s performance, promote accountability, collaboration and engagement 

• Develop stronger communication with your team to become a more flexible and inspirational leader

Field of Study: Personal Development
CPE: 1.00

Are you looking to take your PivotTables to the next level? Many experts consider PivotTables to be Excel’s most powerful feature. Yet, most who create and work with them barely scratch the surface of all PivotTables can do.

In this session, you’ll learn eight powerful features you may have missed. From user-defined calculations to consolidating reports and adding KPIs, we’ll show you how to get the most out of your PivotTables. These are just some examples of the great things you can do with PivotTables, and in this session, you will learn these and other techniques to make your PivotTables even more powerful.

Field of Study: Information Technology
CPE: 1.00

The audit as we know it has never had more technology options than it does today. With all the talk right now about the pace of change, technological advancements, and all sorts of buzzwords like AI, RPA, neural networks, it can be intimidating and difficult to keep up with the tech options in the A&A marketplace. In this session, we'll discuss some of the major categories in technology audit innovations to best equip your radar.

Learning Objectives to include: 

• Demonstrate the need for the A&A profession to push the boundaries of technology use in the traditional financial statement audit.

• List many of the upcoming and nascent A&A technologies available to be used today or coming to market in the near future.

Field of Study: Auditing
CPE: 1.00

The SECURE 2.0 Act contained over 90 provisions that may impact plans and plan sponsors.  This session will highlight the tax credits that small business owners may be able to tax advantage of as early as their 2023 tax year. The session will include practical case studies showing how the tax credits may apply to the owner’s advantage. 

This session will also address new opportunities for retirement savings and plan design options contained in SECURE 2.0.

Field of Study: Taxes
CPE: 1.00

Join us for a presentation on artificial intelligence tailored for CPAs grappling with the challenges and opportunities of rapidly emerging AI technologies.  Trent is a CPA like you, using technology daily and will be sharing firsthand his insights based on application and experience.
This isn't just a tech session; it's a CPA's guide to AI.  Demystify AI and step confidently into an AI-augmented future.  Embrace AI's potential, revolutionizing your approach to resolving tax and accounting issues.  Don't miss this chance to equip yourself for the future!

Session Highlights:

*  Addressing AI Concerns: Uncover the primary pressures CPAs face from AI, such as potential job loss, overwhelming tech changes, and    keeping pace with innovations. Voice your concerns and seek solutions.

*  Mastering AI Basics: Acquire materials like “An AI Guide for CPAs” and get information on relevant CPE courses.

*  Demystifying AI Terminology: Understand key AI terms, from “GPT” to “generative AI.”

*  Real-World Applications: See ChatGPT in action through relevant tax and accounting examples, showcasing AI's practicality.

Field of Study: Specialized Knowledge
CPE: 1.2

Talent acquisition and retention are interdependent — building an engaging, high-performing workplace is almost impossible if your staff constantly turns over. It’s not enough to recruit top talent; the real ROI comes from retaining those top performers. This session connects leaders who want to drive results, now and in the future, with proven, modern approaches to finding and retaining the right talent. We will demonstrate how the right data-based strategies empower employers to build a loyal workforce even before the onboarding process.

• Closer look at how demographics and the changing workforce are shaping current and future business trends.

• Shares methods of how to prevent regrettable turnover rates by equipping leadership with actionable knowledge.

• Evaluating your organization from both prospective and current employee perspectives illuminates new methods of attracting and retaining valuable workers as a first step to retention.

Field of Study: Personnel/Human Resources
CPE: 1.3

Are you prepared for sustainability reporting? From understanding where to start on your company’s or client’s sustainability journey to deciphering the many standards and frameworks, in this session we will review the highlights of recent ESG regulatory developments in the US and abroad, including the latest on the SEC climate disclosure rule.

Field of Study: Accounting
CPE: 1.5

In this course, you will learn how to harness the power of artificial intelligence to streamline your Excel workflows and achieve supercharged productivity.

By discovering the various AI features built into Excel and learning how to use ChatGPT to research, create, understand, and troubleshoot Excel functions and formulas, you will be able to turn two-hour Excel tasks into two minutes of effort.

In addition to learning how to supercharge your Excel work, you will also learn how to use ChatGPT for research and learning, helping you to quickly find answers to your Excel-related questions.

Field of Study: Information Technology
CPE: 1.5

Integrating inclusion into your overall business strategy will support your organization’s efforts in attracting talent, overall retention, community partnerships, leadership engagement, and in building an effective workforce. Effective diverse strategies should include everyone as engagement is essential in identifying the needs and concerns to find common ground. 

Today’s business world is more dynamic and complex, with advancing technology, and declines in enrollments in many accounting programs. How can you act as an ally in ensuring the accounting profession is diverse, equitable and inclusive for future professionals? This session will discuss resources and NCACPA's efforts aimed at supporting and increasing the student pipeline enrolling in and graduating from accounting programs and how you can support their inclusive transition into the profession.

Field of Study: Specialized Knowledge
CPE: 1.3