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DTSTART;TZID=America/Detroit:20251016T083000
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DTSTAMP:20260501T060339
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SUMMARY:(LITX25/26) Understanding Real Estate Taxation - Rental Activities & Material Participation Rules
DESCRIPTION:Event Description\nThe taxation of real estate is tricky. Taxpayers can own real estate in a number of different ways\, including direct and indirect investments. There are numerous exceptions to being classified as a rental activity too. And how do you know if someone is a real estate professional? In this course\, we will explore all of these issues and many more! Through real-world examples and discussion\, this episode in our Understanding Real Estate Taxation series will delve into exceptions to rental status\, qualifications for material participation\, and requirements for active status.  \n\nEnrolled Agent Approved \nObjectives\n\nRecognize which rental activities are exceptions to the rental status classification \nState the Qualifications for Material Participation \nIdentify the qualifications for being a real estate professional \nState which entities are exempt from the material participation rules
URL:https://sc.cpa/event/litx25-26-understanding-real-estate-taxation-rental-activities-material-participation-rules/
LOCATION:SC
CATEGORIES:Livestream
ORGANIZER;CN="David R. Peters%2C CPA%2C CFP%2C CLU%2C CPCU":MAILTO:david@petersprofessionaleducation.com
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DTSTART;TZID=America/Detroit:20251016T145000
DTEND;TZID=America/Detroit:20251016T163000
DTSTAMP:20260501T060339
CREATED:20250331T205406Z
LAST-MODIFIED:20251015T162910Z
UID:10004323-1760626200-1760632200@sc.cpa
SUMMARY:(LIAA18/26) Internal Controls to Mitigate Financial Reporting Risk - Designing Stronger Internal Controls for Small- or Mid-Size Entities
DESCRIPTION:Event Description\nInternal controls are applied within an organization to satisfy objectives related to operations\, compliance\, and financial reporting. This module will provide practical analysis and tips for how a reporting entity can manage financial reporting risk in an effective and efficient way. This module will also differentiate the auditor’s responsibilities for internal controls under Sarbanes Oxley\, Government Auditing Standards and Single Audit Act requirements. \nDesigned For\nProfessionals responsible for evaluating the design and implementation of internal control \nObjectives\n\nRecall the evolution of internal control through the decades  \nRecognize the revamped 2013 COSO Internal Control – Integrated Framework\, including how the various components and principles interrelate to form a strong system of internal control over reliable financial reporting  \nIdentify special considerations for internal controls in a smaller-entity environment \nExplain important varying audit considerations\, such as Sarbanes-Oxley\, Government Auditing Standards\, and Single Audit Act requirements\n\nMajor Subjects\nEvolution of internal control concepts   \n\nRevamped 2013 COSO Internal Control – Integrated Framework  \nDesigning an adequate ‘umbrella’ of internal controls over financial reporting to prevent\, or detect and correct\, material misstatement due to fraud or error  \nSpecific internal control considerations and sample documentation for smaller entities  \nAdditional responsibilities for the audits in accordance with the Sarbanes-Oxley Act\, Government Auditing Standards and Single Audit Act
URL:https://sc.cpa/event/liaa18-26-internal-controls-to-mitigate-financial-reporting-risk-designing-stronger-internal-controls-for-small-or-mid-size-entities/
LOCATION:SC
CATEGORIES:Livestream
ORGANIZER;CN="Jennifer Louis":MAILTO:jlouis@emergentgroup.net
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