November 17, 2022


Webinar


2 Total CPE Credits

product-artwork-712317

Centralized Partnership Audit Rules

Learning Objectives

  • List and define the new Centralized Partnership Audit Rules
  • Record new rules and regulations when filing Partnership returns
  • Interpret effective planning strategies
  • Demonstrate that clients are meeting compliance regulations

Major Topics

  • Changes to IRS auditing of Form 1065, including LLCs taxed as partnerships
  • Understanding new CPA rules such as the Imputed Underpayment rule and how that affects partners’ basis
  • Understanding the 199A Pass-Through Deductions and what level these deductions take place
  • Review of prior years’ Partnership Audit Regimes and learning how and why CPAR replaces those regimes and criterion for electing out

CPE Credits Available

2
Total CPE
2
Taxes

Things to Know About This Course

Course Level

  • Basic

Prerequisites

None

Advanced Preparation

None

Intended Audience

CPAs, EAs, and other financial professionals

Provider

ACPEN

This event has ended.