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• NCSA Western Chapter Statewide Meeting

  • When
    Tuesday, July 29, 2025
  •  
    6:00 PM - 8:00 PM
  • Location
    Zoom Meeting

  Register

  
  

  Edward Shumaker of NCDOR will present a program for Sales Tax, Tariffs, and Non-Profits.  He will also be touching on the new Form 5500 & 5501 that can be prepared online. 

  North Carolina Society of Accountants is inviting you to a scheduled Zoom meeting.

  Topic: NCSA Western Chapter Statewide Meeting

  Time: Jul 29, 2025 06:00 PM Eastern Time (US and Canada)

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  Meeting ID: 815 4399 7713

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  Meeting ID: 815 4399 7713

  *DISCLOSURE 

  North Carolina Society of Accountants is an Internal Revenue Service Approved Continuing Education Provider, #A8FPT, for Enrolled Agents and Other Tax Return Preparers. This program does not meet Internal Revenue Service requirements. This program does meet the requirements for National Society of Accountants, North Carolina Society of Accountants, and possibly other organizations.

  
  

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• NCSA Fall Education 4 Webinars

  • Start
    Thursday, August 21, 2025
  •  
  • End
    Thursday, September 11, 2025
  •  
  • Schedule
    4 sessions
  • Location
    Zoom Meetings
  • Spaces left
    39

  Register

  A8FPT-U-00099-25-O
  One Big Beautiful Bill Act - Individual Provisions

  with speaker Ronald D. Powell, EA   2 hours IRS CE

  Date of Program August 21, 2025

  Program Description:

  This is a summary of HR 1, One Big Beautiful Bill Act, passed by the House of Representatives on May 22, 2025, passed by the Senate on July 1, 2025 incorporating the Senate manager’s amendment to HR 1.  On July 3, 2025 the House passed the Senate bill sending it to the President’s desk for signature to enact into final law.  President Trump signed the bill into law on July 4, 2025.  This presentation will review and compare the individual tax provisions by comparing the previous law and the current law along with practitioner tax planning tips.

  
  

  A8FPT-T-00100-25-O

  Final Return Reviews

  with Speaker James P Upton, III 1 hour IRS CE

  Date of Program August 28, 2025

  Program Description:  

  This program equips tax professionals with best practices for reviewing final tax returns with clients. The course focuses on effective communication strategies that build trust and enhance client understanding of key tax concepts, including marginal and effective tax rates, refundable vs. nonrefundable credits, and key outcomes of the return. Attendees will also learn how to leverage modern communication tools like Loom for virtual reviews while maintaining compliance with IRS privacy regulations and professional standards. Real-life examples and communication scripts will be provided to ensure a confident and client-friendly delivery of tax results.

  Learning Objectives:

  • Learn effective methods for explaining tax return results to clients.
  • Understand how to calculate and communicate marginal and effective tax rates.
  • Clarify tax provisions, credits, and deductions in client-friendly language.
  • Utilize modern video tools like Loom for virtual return reviews.
  • Maintain taxpayer confidentiality and data security when using digital communication tools.

  
  

  A8FPT-T-00101-25-O

  Disaster Losses

  with Speaker Mindy Rankin 1 hour IRS CE

  Date of Program September 4, 2025

  This program provides tax professionals with an overview of disaster loss deductions. Participants will gain practical knowledge on accurately reporting losses using IRS Form 4684, reconstructing property basis in the wake of disasters, and effectively coordinating deductions with insurance reimbursements. The seminar also explores carryback and carryforward provisions available for disaster-related losses and highlights recent legislative developments impacting disaster tax relief. Equip yourself to confidently guide clients through the complexities of disaster loss reporting and maximize available tax relief.

  Learning Objectives:

  • Understand the IRS rules for reporting casualty and disaster losses on Form 4684.
  • Learn methods for reconstructing property basis after a disaster.
  • Effectively coordinate disaster loss deductions with insurance recoveries.
  • Explore carryback and carryforward opportunities for disaster-related losses.
  • Review recent legislative changes impacting disaster loss deductions.

  
  

  A8FPT-E-00102-25-O

  Ethics in Practice

  with Ernest Carraway 1 hour IRS CE

  
  

  Date of Program September 11, 2025

  Program Description:
  This program is designed to help tax professionals navigate the ethical responsibilities outlined in Circular 230, with an emphasis on due diligence in everyday practice. Participants will review core ethical standards and explore real-life scenarios that challenge practitioners to uphold integrity, objectivity, and professional conduct. By examining common situations involving client behavior, documentation, and return preparation, this course prepares professionals to make sound decisions in ethically gray areas and maintain compliance with IRS expectations.

  Learning Objectives:

  • Understand the foundational ethical responsibilities under Circular 230.
  • Identify key areas where due diligence is required in tax practice.
  • Analyze real-world case studies to apply ethical principles.
  • Recognize common ethical dilemmas and learn strategies for resolution.
  • Reinforce the importance of practitioner integrity in maintaining public trust.

  
  

  About the Speakers: 

  Ronald D. Powell, EA

  Ron is a graduate of East Carolina University, BA, and a graduate of Webster University, MA, summa cum laude. He has more than 30 years of experience in accounting and tax preparation. He is enrolled to practice before the Internal Revenue Service (IRS). Ronald is a Past-President of the North Carolina Society of Accountants and a member of the National Society of Accountants, North Carolina Society of Accountants (NCSA) , and North Carolina Society of Enrolled Agents (NCSEA). Ron has been a continuing education speaker for over 25 years in North Carolina. In 2017, Ron joined the national speaking team of Professional Tax Institutes Inc. and now travels numerous locations around the United States providing IRS and NASBA approved continuing education for accountants and tax practitioners. Their "practitioner to practitioner" approach is unique and effective in providing continuing education to accountants, attorneys, CPAs, enrolled agents, CLUs, trust officers, and general tax preparers, regardless of years of experience. He has been married to his wife, Latefa, since 1981. They have twins, Amanda and Robert. In 2020, Ron & Latefa fulfilled a life-long dream to live at the beach by moving to Ocean Isle Beach, NC. They are enjoying traveling across the United States and various parts of the world.

  James P. Upton III, EA

  James P. Upton III is an Enrolled Agent and the President of Upton Accounting Inc., a family-owned firm in Seagrove, NC, with roots dating back to 1959. He officially joined the firm in 1996 and assumed leadership in 2004. Under his guidance, the firm has expanded its services, providing income tax compliance for over 2,000 individuals and small businesses, as well as offering payroll, compliance, financial statement preparation, and consulting services to more than 150 small businesses across central North Carolina.

  James holds a Master of Accountancy with a concentration in Taxation (2007) and a Bachelor of Science in Accounting (2004) from Gardner-Webb University, along with an Associate in Applied Science in Accounting (2001) from Montgomery Community College. He became an Enrolled Agent in 2006, granting him the authority to represent taxpayers before the IRS.

  His areas of specialization include agricultural taxation, clergy tax issues, Subchapter S Corporations, LLCs, and accounting software consulting. Beyond his firm, James is actively involved in the professional community, with past service as President of the North Carolina Society of Accountants, and various committees of that organization.

  James is a frequent presenter at continuing professional education (CPE) events, including the Agricultural Tax Issues Workshop and Intermediate Income Tax School at NC State University, where he shares his extensive knowledge and practical insights with fellow accounting professionals.

  
  

  Mindy Rankin, CPA

  Mindy Rankin brings over 19 years of experience in public accounting, with a decade of dedicated service at Jinks & Moody prior to its merger with Warren Averett. She specializes in preparing financial statements for construction contractors requiring bonding, as well as individual and business tax returns, including Forms 1040, 1065, 1120, and 1120-S. Additionally, Mindy offers expert QuickBooks training and consulting to small businesses.

  Mindy holds a Bachelor of Science in Mathematics with a minor in Information Systems from Troy University in Troy, Alabama, and a Master of Accountancy with a concentration in Taxation from the University of West Florida in Pensacola, Florida.

  She is a respected leader within the profession, having served on the Florida Board of Accountancy (2016–2020) and representing the profession through memberships with the AICPA and NASBA. Mindy is an active member of the Florida Institute of CPAs, where she has served on the Board of Governors and multiple committees, and she is a past chair of the Miracle Strip Chapter. Her excellence in the field earned her recognition as one of CPA Technology Advisor Magazine’s “Top 40 CPAs Under 40.”

  In addition to her professional achievements, Mindy is deeply involved in her community. She serves as Treasurer of the Panama City Area Chapter of Troy University Alumni and is an active board member and ALCO Committee member at Tyndall Federal Credit Union. Her past service includes roles as Treasurer for Girls, Inc. of Bay County and volunteer coaching with Panama City Recreation. She also contributes to the Lynn Haven United Methodist Church as a small group host and serves on Troy University’s Softball Facility Committee.

  Mindy resides in Lynn Haven, Florida, with her husband, where she continues to invest in both her profession and her community.

  
  

  Ernest Carraway, JD, CPA (Retired)
  

  Ernest Carraway is a lecturer with more than 40 years of combined experience in legal practice, public accounting, and higher education. He earned his Bachelor of Arts in Economics from the University of North Carolina at Chapel Hill in 1974 and his Juris Doctor from UNC School of Law in 1977. He later became a licensed CPA after completing extensive coursework in accounting and taxation while teaching at East Carolina University.

  Carraway joined the faculty at NC State University in 1983, where he taught for over four decades in the Department of Accounting at the Poole College of Management. His teaching portfolio included business law, financial accounting, federal taxation, and advanced courses in the Jenkins Master of Accounting (MAC) program, such as Advanced Federal Taxation and Advanced Commercial Law. He also led international study-abroad programs and served as a faculty advisor and mentor to hundreds of accounting students.

  In addition to his academic roles, Carraway coordinated NC State’s Volunteer Income Tax Assistance (VITA) program, equipping students with hands-on experience in preparing tax returns for underserved communities. Since 1991, he has also been a lead instructor for the NC State Income Tax School, delivering continuing education programs to tax professionals statewide.

  Prior to his full-time teaching career, Carraway practiced law in Greenville and Raleigh, NC, focusing on real estate and business law. He co-founded the law firm Layton & Carraway, P.A., where he practiced until 2019. His unique combination of legal, accounting, and instructional experience allowed him to bring real-world context into the classroom, enriching the learning experience for generations of students.

  Now retired from full-time teaching, Carraway continues to support professional education and resides on Chocowinity Bay in eastern North Carolina with his wife.

  
  

  Show details
• One Big Beautiful Bill Act - Individual Provisions-Webinar

  • When
    Thursday, August 21, 2025
  •  
    12:00 PM - 2:00 PM
  • Location
    Zoom Webinar

  Register

  A8FPT-U-00099-25-O
  One Big Beautiful Bill Act - Individual Provisions Webinar

  with speaker Ronald D. Powell, EA   2 hours IRS CE

  Date of Program August 21, 2025

  Program Description:

  This is a summary of HR 1, One Big Beautiful Bill Act, passed by the House of Representatives on May 22, 2025, passed by the Senate on July 1, 2025 incorporating the Senate manager’s amendment to HR 1.  On July 3, 2025 the House passed the Senate bill sending it to the President’s desk for signature to enact into final law.  President Trump signed the bill into law on July 4, 2025.  This presentation will review and compare the individual tax provisions by comparing the previous law and the current law along with practitioner tax planning tips.

  Ronald D. Powell, EA

  Ron is a graduate of East Carolina University, BA, and a graduate of Webster University, MA, summa cum laude. He has more than 30 years of experience in accounting and tax preparation. He is enrolled to practice before the Internal Revenue Service (IRS). Ronald is a Past-President of the North Carolina Society of Accountants and a member of the National Society of Accountants, North Carolina Society of Accountants (NCSA) , and North Carolina Society of Enrolled Agents (NCSEA). Ron has been a continuing education speaker for over 25 years in North Carolina. In 2017, Ron joined the national speaking team of Professional Tax Institutes Inc. and now travels numerous locations around the United States providing IRS and NASBA approved continuing education for accountants and tax practitioners. Their "practitioner to practitioner" approach is unique and effective in providing continuing education to accountants, attorneys, CPAs, enrolled agents, CLUs, trust officers, and general tax preparers, regardless of years of experience. He has been married to his wife, Latefa, since 1981. They have twins, Amanda and Robert. In 2020, Ron & Latefa fulfilled a life-long dream to live at the beach by moving to Ocean Isle Beach, NC. They are enjoying traveling across the United States and various parts of the world.

  
  

  
  

  
  

  Show details
• Final Return Reviews Webinar

  • When
    Thursday, August 28, 2025
  •  
    12:00 PM - 1:00 PM
  • Location
    Zoom Webinar

  Register

  A8FPT-T-00100-25-O

  Final Return Reviews Webinar

  with Speaker James P Upton, III 1 hour IRS CE

  Date of Program August 28, 2025

  Program Description:  

  This program equips tax professionals with best practices for reviewing final tax returns with clients. The course focuses on effective communication strategies that build trust and enhance client understanding of key tax concepts, including marginal and effective tax rates, refundable vs. nonrefundable credits, and key outcomes of the return. Attendees will also learn how to leverage modern communication tools like Loom for virtual reviews while maintaining compliance with IRS privacy regulations and professional standards. Real-life examples and communication scripts will be provided to ensure a confident and client-friendly delivery of tax results.

  Learning Objectives:

  • Learn effective methods for explaining tax return results to clients.
  • Understand how to calculate and communicate marginal and effective tax rates.
  • Clarify tax provisions, credits, and deductions in client-friendly language.
  • Utilize modern video tools like Loom for virtual return reviews.
  • Maintain taxpayer confidentiality and data security when using digital communication tools.

   About the Speaker - James P. Upton III, EA

  James P. Upton III is an Enrolled Agent and the President of Upton Accounting Inc., a family-owned firm in Seagrove, NC, with roots dating back to 1959. He officially joined the firm in 1996 and assumed leadership in 2004. Under his guidance, the firm has expanded its services, providing income tax compliance for over 2,000 individuals and small businesses, as well as offering payroll, compliance, financial statement preparation, and consulting services to more than 150 small businesses across central North Carolina.

  James holds a Master of Accountancy with a concentration in Taxation (2007) and a Bachelor of Science in Accounting (2004) from Gardner-Webb University, along with an Associate in Applied Science in Accounting (2001) from Montgomery Community College. He became an Enrolled Agent in 2006, granting him the authority to represent taxpayers before the IRS.

  His areas of specialization include agricultural taxation, clergy tax issues, Subchapter S Corporations, LLCs, and accounting software consulting. Beyond his firm, James is actively involved in the professional community, with past service as President of the North Carolina Society of Accountants, and various committees of that organization.

  James is a frequent presenter at continuing professional education (CPE) events, including the Agricultural Tax Issues Workshop and Intermediate Income Tax School at NC State University, where he shares his extensive knowledge and practical insights with fellow accounting professionals.

  
  

  
  

  Show details
• Disaster Losses Webinar

  • When
    Thursday, September 04, 2025
  •  
    12:00 PM - 1:00 PM
  • Location
    Zoom Webinar

  Register

  A8FPT-T-00101-25-O

  Disaster Losses Webinar

  with Speaker Mindy Rankin 1 hour IRS CE

  Date of Program September 4, 2025

  This program provides tax professionals with an overview of disaster loss deductions. Participants will gain practical knowledge on accurately reporting losses using IRS Form 4684, reconstructing property basis in the wake of disasters, and effectively coordinating deductions with insurance reimbursements. The seminar also explores carryback and carryforward provisions available for disaster-related losses and highlights recent legislative developments impacting disaster tax relief. Equip yourself to confidently guide clients through the complexities of disaster loss reporting and maximize available tax relief.

  Learning Objectives:

  • Understand the IRS rules for reporting casualty and disaster losses on Form 4684.
  • Learn methods for reconstructing property basis after a disaster.
  • Effectively coordinate disaster loss deductions with insurance recoveries.
  • Explore carryback and carryforward opportunities for disaster-related losses.
  • Review recent legislative changes impacting disaster loss deductions.

  About the Speaker - Mindy Rankin, CPA

  Mindy Rankin brings over 19 years of experience in public accounting, with a decade of dedicated service at Jinks & Moody prior to its merger with Warren Averett. She specializes in preparing financial statements for construction contractors requiring bonding, as well as individual and business tax returns, including Forms 1040, 1065, 1120, and 1120-S. Additionally, Mindy offers expert QuickBooks training and consulting to small businesses.

  Mindy holds a Bachelor of Science in Mathematics with a minor in Information Systems from Troy University in Troy, Alabama, and a Master of Accountancy with a concentration in Taxation from the University of West Florida in Pensacola, Florida.

  She is a respected leader within the profession, having served on the Florida Board of Accountancy (2016–2020) and representing the profession through memberships with the AICPA and NASBA. Mindy is an active member of the Florida Institute of CPAs, where she has served on the Board of Governors and multiple committees, and she is a past chair of the Miracle Strip Chapter. Her excellence in the field earned her recognition as one of CPA Technology Advisor Magazine’s “Top 40 CPAs Under 40.”

  In addition to her professional achievements, Mindy is deeply involved in her community. She serves as Treasurer of the Panama City Area Chapter of Troy University Alumni and is an active board member and ALCO Committee member at Tyndall Federal Credit Union. Her past service includes roles as Treasurer for Girls, Inc. of Bay County and volunteer coaching with Panama City Recreation. She also contributes to the Lynn Haven United Methodist Church as a small group host and serves on Troy University’s Softball Facility Committee.

  Mindy resides in Lynn Haven, Florida, with her husband, where she continues to invest in both her profession and her community.

  
  

  Show details
• Ethics in Practice Webinar

  • When
    Thursday, September 11, 2025
  •  
    12:00 PM - 1:00 PM
  • Location
    Zoom Webinar

  Register

  A8FPT-E-00102-25-O

  Ethics in Practice Webinar

  with Ernest Carraway 1 hour IRS CE

  Date of Program September 11, 2025

  Program Description:
  This program is designed to help tax professionals navigate the ethical responsibilities outlined in Circular 230, with an emphasis on due diligence in everyday practice. Participants will review core ethical standards and explore real-life scenarios that challenge practitioners to uphold integrity, objectivity, and professional conduct. By examining common situations involving client behavior, documentation, and return preparation, this course prepares professionals to make sound decisions in ethically gray areas and maintain compliance with IRS expectations.

  Learning Objectives:

  • Understand the foundational ethical responsibilities under Circular 230.
  • Identify key areas where due diligence is required in tax practice.
  • Analyze real-world case studies to apply ethical principles.
  • Recognize common ethical dilemmas and learn strategies for resolution.
  • Reinforce the importance of practitioner integrity in maintaining public trust.

  About the Speaker - Ernest Carraway, JD, CPA (Retired)

  Ernest Carraway is a lecturer with more than 40 years of combined experience in legal practice, public accounting, and higher education. He earned his Bachelor of Arts in Economics from the University of North Carolina at Chapel Hill in 1974 and his Juris Doctor from UNC School of Law in 1977. He later became a licensed CPA after completing extensive coursework in accounting and taxation while teaching at East Carolina University.

  Carraway joined the faculty at NC State University in 1983, where he taught for over four decades in the Department of Accounting at the Poole College of Management. His teaching portfolio included business law, financial accounting, federal taxation, and advanced courses in the Jenkins Master of Accounting (MAC) program, such as Advanced Federal Taxation and Advanced Commercial Law. He also led international study-abroad programs and served as a faculty advisor and mentor to hundreds of accounting students.

  In addition to his academic roles, Carraway coordinated NC State’s Volunteer Income Tax Assistance (VITA) program, equipping students with hands-on experience in preparing tax returns for underserved communities. Since 1991, he has also been a lead instructor for the NC State Income Tax School, delivering continuing education programs to tax professionals statewide.

  Prior to his full-time teaching career, Carraway practiced law in Greenville and Raleigh, NC, focusing on real estate and business law. He co-founded the law firm Layton & Carraway, P.A., where he practiced until 2019. His unique combination of legal, accounting, and instructional experience allowed him to bring real-world context into the classroom, enriching the learning experience for generations of students.

  Now retired from full-time teaching, Carraway continues to support professional education and resides on Chocowinity Bay in eastern North Carolina with his wife.

  
  

  Show details