CPE Catalog & Events
CPE & Event Classes
MTCPA offers thousands of live and online courses to meet your professional development needs. Our goal is to enhance your knowledge and help you achieve even greater success.
Most MTCPA classes are available both LIVE [In-Person] and VIRTUAL [MTCPA Webcasts (in-house) or Webinars (other providers)], so please be sure to register for the correct format under the appropriate tab below.
Also check out our on-demand learning platform, allowing you to earn CPE at your convenience. You can choose stand-alone courses or opt for an all-access subscription to our entire Anytime library. Click the Anytime CPE tab below to explore the available courses!
Farm & Ranch Conference
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Lewistown
8.00 Credits
Explore specialized tax rules and planning strategies for the agriculture industry with farm tax expert Roger McEowen. Gain insights into maximizing tax benefits and applying agribusiness-specific concepts for your farm clients.
Current Issues in Accounting and Auditing: An Annual Update
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Helena
4.00 Credits
Recently issues but newly implemented Accounting Standards Updates (ASUs), the PCC Update, and items on the FASB's Technical Agenda New ASUs covering disaggregated expenses, crypto assets (e.g. cryptocurrency), and business combinations Results and findings of the FASB's Final (Stage 3) Post-Implementation Review (PIR) Report on Topic 606 Recently issued SASs and other AIPCA activity through SAS No. 149 Detailed review of the three new Statement on Quality Management Standards (SQMS 1, SQMS 2, and SQMS 3) Other important A&A practice matters
Key Partnership and S Corporation Tax Planning Strategies
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Helena
4.00 Credits
Timely coverage of breaking tax legislation Tax consequences of retiring partners seeking liquidating distributions/redemptions and S corporation shareholders seeking the redemption of their shares At-risk and passive activity loss considerations Basis planning Relating party transactions: making them work Income splitting and shifting with family can create considerable benefits Sale of ownership interest and NIIT considerations
Government and Nonprofit Frauds and Controls to Stop Them
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Helena
4.00 Credits
Examine real-world misappropriation of cash, check frauds, vendor scams, credit card abuse, grant funds, benefit schemes Consider an develop controls to stop fraud Tailor controls to the size and fit of the government or nonprofit
Limited Liability Companies: Losses, Liquidations, Terminations, Continuations and Sales
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Helena
4.00 Credits
When are distributions taxable? Miscellaneous issues, including the critical difference between §736(a) and §736(b) payments Sales of an LLC interest - holding period and hot asset issues
The Most Critical Challenges in Not-for-Profit Accounting Today
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Helena
4.00 Credits
Key issues related to not-for-profit financial reporting (e.g. presenting a measure of operations, various disclosures, concentrations of risk, and etc.) Key challenges encountered in not-for-profit accounting (e.g., contributed services, restricted contributions, conditional contributions, membership dues, noncash contributions, and etc.) Additional issues in not-for-profit financial reporting
The Top Five Tax Issues in Dealing with LLCs and Partnerships
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Helena
4.00 Credits
Coverage of important provisions of The SECURE 2.0 Act and Inflation Reduction Act Self-employment tax issues: what you can and cannot do Capital accounts: book vs. tax issues Determining basis: key issues and technical analysis in calculating basis Dealing with debt recourse, nonrecourse, and why it matters Guaranteed payments, distributive shares, and draws: understanding the difference
Advanced Trust Issues: A Roadmap for Success in an Increasingly Complex Area
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Helena
4.00 Credits
Key concepts of trusts, including recent trends; best practices; jurisdiction; and ways to avoid pitfalls Decanting Federal estate tax exemption and remaining relevance of trusts Irrevocable life insurance trusts The fole of family dynamics Choice of trustee and other fiduciaries State trust-friendly considerations Charitable trusts Delaware Statutory Trusts Powers of attorney Pet trusts - the emerging necessities State, county and local issues Portability QTIP Issues Creditor considerations Potential IRA problems Problems with re-titling assets
The Most Critical Challenges in Governmental Accounting Today
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Helena
4.00 Credits
The implementation of GASB No. 101 on compensated absences The 2025 application of GASB No. 203 regarding certain risk disclosures GASB No. 103 addressing improvements to the financial reporting model Additional recently issued GASB standards and projects
Fraud Conference
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Helena
16.00 Credits
Two days packed with fraud and ethics insights for CPAs in public practice and industry. Learn from top national experts and gain practical tools to strengthen your fraud prevention strategies.
Governmental and Not-for-Profit Annual Update
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Billings
4.00 Credits
GASB update Not-for-profit accounting update Revenue recognition in not-for-profits FASB's lease standard FASB update Auditor's report and conforming changes Auditing Standards Board update SSARS and SSAE update Governmental auditing update
Advanced Tax Planning: S Corporations - BILLINGS
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Billings
8.00 Credits
S corporation current developments: tax planning impact Compensation planning Basis in S corporation stock Distributions Use of qualified subchapter S subsidiaries Liquidations, reorganizations and redemptions Estate planning and use of trusts
Annual Update for Accounts and Auditors
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Billings
4.00 Credits
Recently issued ASUs Current FASB exposure draft and projects Audit and attest engagements update Recent PCAOB guidance Latest activity from ARSC
Ethics and Professional Conduct: Updates and Practical Application
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Billings
4.00 Credits
Conceptual Framework AICPA Code of Professional Conduct New interpretations added to the AICPA Code of Professional Conduct
Tax Fundamentals of LLCs and Partnerships
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Billings
8.00 Credits
Basic tax structure of partnerships and LLCs Electing to be taxed as a partnership: "Check-the-box" rules Partnership distributions Compensatory payments to partners At-risk and passive activity limits Profit and loss allocations general rules and restrictions
Preparation, Compilation and Review Engagements: Update and Review
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Billings
4.00 Credits
Overview of preparation, compilation and review guidance Accounting and reporting issues Current practice issues Common deficiencies in peer reviews Current and future standard setting projects
S Corporation Essentials: Review & Update - MISSOULA
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Missoula
4.00 Credits
This course explores key issues and opportunities for S corporations, including IRS guidelines on shareholder basis reporting and the impact of recent tax law changes—especially the Section 199A deduction for flow-through entities.
Construction Contractors: Critical Accounting, Auditing and Tax Issues
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Missoula
8.00 Credits
Overall landscape of the construction industry GAAP and recent changes affective the construction industry The Revenue Recognition Standard and its impact on the construction industry The unique relationship between the contractor and the surety Tax compliance issues facing construction contractors, including CTA reporting Ongoing and new tax issues for construction contractors Going concern disclosures and their importance to the construction industry The lease FASB ASC and its impact on the construction industry
Partnership Essentials: Review & Update
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Missoula
4.00 Credits
This course covers key issues for partnerships and partners, with a focus on tax basis capital account reporting and the relationship between partnerships and LLCs.
Current Issues in Accounting and Auditing: An Annual Update
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Missoula
4.00 Credits
Recently issues but newly implemented Accounting Standards Updates (ASUs), the PCC Update, and items on the FASB's Technical Agenda New ASUs covering disaggregated expenses, crypto assets (e.g. cryptocurrency), and business combinations Results and findings of the FASB's Final (Stage 3) Post-Implementation Review (PIR) Report on Topic 606 Recently issued SASs and other AIPCA activity through SAS No. 149 Detailed review of the three new Statement on Quality Management Standards (SQMS 1, SQMS 2, and SQMS 3) Other important A&A practice matters