CPE Catalog & Events

The origin of the Dark Web and the Deep Web and their relationship to the "ordinary" Internet. How to connect to and browse the Dark Web. Security risks associated with accessing the Dark Web. Potentially beneficial sites and applications on the Dark Web.

Contributions received. Financial statements. Disclosures. Contribution versus exchange. Conditional contributions. Contribution classification. Services received from personnel of an affiliate. Contributed nonfinancial assets.

New functions in Excel such as TEXTJOIN, IFS, and SWITCH. Working with CUBE functions and Data Models. Extracting data from PivotTables with the GETPIVOTDATA function. Summarizing data with the SUBTOTAL and AGGREGATE functions. Creating reports using EOMONTH, INDIRECT, and SUMIFS. Working with Excel's primary date-oriented functions.

Foundation concepts. Case studies.

Exchanging and working with QuickBooks data. Advanced reporting issues. Managing inventory with QuickBooks.

Trust or will (probate estate). Revocable trust. Administrative trust. 65-day election. Fiduciary income tax return.

Overview of third-party add-on solutions. Review add-ons for both traditional desktop and small business products. Shortfalls of specific add-on solutions. Strengths and weaknesses of various solutions.

Analytical procedures. Critical thinking.

Anti-fraud protocols. Fraud ethics. Fraud policy. Small business fraud prevention.

Generally Accepted Audit Standards (GAAS). Key Audit Standards. Audit Documentation - Tips. Risk Assessment Procedures (RAP). Directional Risk - GAAP. Internal Control Framework. Internal Control - Best Practices. Internal Control Deficiencies Evaluation. Substantive Analytics - Tips. Audit Considerations.

Revocable trust. Estate planning with gifts. Portability. Adequate disclosure. DAF vs. private foundation. ILIT issues. Taxation of annuities.

Microsoft Word's best features. Taking control of Microsoft Outlook. Creating more effective presentations with PowerPoint.

Emerging technology trends that affect your strategy. Purchase guidance on what to approve and avoid. Innovative applications for productivity and efficiency. Interesting technology to test and consider.

Setting goals and problem solving. Creating a marketing plan. Building rapport with prospects. Asking the right questions. Implementing solutions. Negotiating next steps.

Tax valuations. Merger and acquisition. Financial accounting. Litigation. Qualitative analysis. Quantitative analysis. Engagement defining. Valuation approaches. Valuation space groups.

Fraud current state of affairs. Case studies in fraud. SIM card fraud. Evaluating information tech application controls. AI and fraud prevention and detection.

Types of fraud. Definition of fraud. Why fraud occurs and who commits it. Fraud on audits of financial statements. Fraud and reviews of financial statements. The worst 7 U.S. accounting fraud cases to date. Fraud and information technology . Fraud and best practices for a CPA.

Lifetime contributions. Donation of farmland. Donation of grain or livestock. Charitable remainder trust. Charitable lead trust. Charitable gift annuity.

Outright gifts and the income tax deduction. Donor advised funds. Testamentary IRA transfers. Gifts from trusts and estates, and the income tax deduction. Charitable gift annuities. SECURE Act.