Officer Compensation Audits: What It Is and How to Defend It
Total Credits: 2 including 2 Taxes - Technical
- Average Rating:
- Not yet rated
- Categories:
- ACPEN Industry Institute | Tax | IRS Approved
- Faculty:
- Mary Jane Hourani, MM, EA
- Course Levels:
- Basic
- Duration:
- 2 Hours
- License:
- Product Setting: Expires 30 day(s) after program date.
Description
This course examines the key elements of Officer Reasonable Compensation requirements for S and C Corporations. It focuses on the role of court cases in guiding compensation standards, the identification of individuals required to receive it, and strategies for advising taxpayers based on specific circumstances. Participants will also learn how to represent taxpayers before the IRS to defend the Officer’s Reasonable Compensation amount effectively for any given year.
*Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com
Basic Course Information
Learning Objectives- Define Officer Reasonable Compensation and identify who is required to receive it
- Relate Accountable Plan requirements to Reasonable Compensation
- Apply court criteria in determining Reasonable Compensation
- Examine methods used by the IRS when auditing Reasonable Compensation
- Analyze strategies for defending the Reasonable Compensation amount
Major Subjects
- Overview of Reasonable Compensation requirements for S and C Corporations
- Key court rulings and their implications
- IRS audit procedures related to Officer Reasonable Compensation
- Role of Accountable Plans in determining Reasonable Compensation
- Strategies for defending Reasonable Compensation
Course Materials
| Important CPE Credit Instructions_READ BEFORE WEBCAST UPDATED (442.7 KB) | Available after Purchase | ||
| IRS Credit Request Forms (267 KB) | Available after Purchase | ||
Faculty
Mary Jane Hourani, MM, EA Related Seminars and Products
Mary Jane has been practicing since 1993, working for a couple larger Tax, Accounting, & Audit Firms in before transitioning to her own practice in 2005.
Mary Jane has a Master of Management from Walsh College of Accountancy and Business Administration as well as a Bachelor of Science from Eastern Michigan University in Public Administration with a focus in Organizational Development and Governmental Accounting.
She is credentialed as an Internal Revenue Service Enrolled Agent, allowing her to practice before the IRS. With this credential, she has direct oversite by the IRS Office of Professional Responsibility. She is also a National Association of Enrolled Agents NTPI Fellow.
Mary Jane has been an Instructor of Tax for Michigan State University Tax School since 2008 as well as a speaker for several trade organizations since 2005.
Mary Jane has been a Contributing Editor and Contributing Author of the National Tax Workbook for the Land Grand University Tax Education Foundation since 2009. She writes and compiles tax course packs used by Michigan State University Tax School and other trade organizations. She is a former H&R Block Instructor/Trainer.
Mary Jane is a member of the National Association of Enrolled Agents, Michigan Association of Certified Public Accountants, National Association of Tax Professionals, American Institute of Professional Bookkeepers, and is a QuickBooks ProAdvisor.
Dates
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Wed, Jun 04, 2025 - 06:00am to 08:00am HAST
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Sat, Jun 28, 2025 - 09:00am to 11:00am HAST
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Wed, Jul 16, 2025 - 03:30am to 05:30am HAST
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Mon, Aug 04, 2025 - 06:00am to 08:00am HAST
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Sat, Aug 16, 2025 - 03:30am to 05:30am HAST
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Thu, Aug 28, 2025 - 09:00am to 11:00am HAST
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Tue, Sep 16, 2025 - 03:30am to 05:30am HAST
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Sat, Oct 04, 2025 - 06:00am to 08:00am HAST
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Thu, Oct 16, 2025 - 03:30am to 05:30am HAST
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Tue, Oct 28, 2025 - 09:00am to 11:00am HAST
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Tue, Nov 18, 2025 - 04:30am to 06:30am HAST
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Thu, Dec 04, 2025 - 07:00am to 09:00am HAST
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Tue, Dec 16, 2025 - 04:30am to 06:30am HAST
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Mon, Dec 29, 2025 - 10:00am to 12:00pm HAST
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Fri, Jan 16, 2026 - 04:30am to 06:30am HAST
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Wed, Feb 04, 2026 - 07:00am to 09:00am HAST
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Thu, Feb 19, 2026 - 04:30am to 06:30am HAST
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Sat, Feb 28, 2026 - 10:00am to 12:00pm HAST
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Mon, Mar 16, 2026 - 03:30am to 05:30am HAST
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Sat, Apr 04, 2026 - 06:00am to 08:00am HAST
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Thu, Apr 16, 2026 - 03:30am to 05:30am HAST
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Tue, Apr 28, 2026 - 09:00am to 11:00am HAST
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Sat, May 16, 2026 - 03:30am to 05:30am HAST
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Additional Info
Basic Course Information
Prerequisites NoneAdvanced Preparation None
Designed For CPAs, EAs, tax professionals
Original Recording Date 06/01/25
Course Developer Werner-Rocca Seminars
Date Added to Catalog 05/01/25
Yellow Book
No
Additional Information
Complaint Resolution PolicyPlease contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Official Registry Statement
Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Instructional Delivery Method
Group Internet Based
Course Registration Requirements
Online Registration
Refund/Cancellation Policy
Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.