CPE Catalog & Events

Changes in Accounting Principle. Changes in Accounting Estimate. Changes in Reporting Entity. Correction of an Error in Previously Issued Financial Statements. Corrections Related to Prior Interim Periods. Accounting Changes Disclosures. Error Corrections Disclosures. Updating Reserves. Issuing Customer Invoices. Valuing Inventory. Calculating Depreciation.

What is Cash? Cash Equivalents and Restricted Cash. Investing and Financing Activities. Gross vs. Net. Direct and Indirect Methods. Revenue Recognition Disclosures. Lease Transaction Disclosures. Other Disclosures. Reconciliations.

Allocating Income 1040 vs. 1041. Administration Expenses 706 vs. 1041. Fiduciary Accounting vs. Taxable Income. Distributable Net Income. Separate Share Rule. IRC Section 691(c) Deduction. Grantor Trusts.

Real Estate Loans. Real Estate Financing. . Fund Sources. Mortgage Options. Real Estate Investing Fundamentals. Commercial Financing. Equipment Leasing.

Advantages and disadvantages. S corporation status. Termination. Income and expense. Built-in gain. Passive income. Basis of stocks and debts. Distributions. Form 1120S. Fringe benefits.

Yellow Book and Other Professional Requirements. Explanatory and Best Practices. Proper Use of Government Information, Resources, and Positions. Government Auditing Standards (Yellow Book). Identification of Significant Threats to Independence. Applying Safeguards to Eliminate or Reduce Threats. What Services You Can't Perform. Nonaudit Services Requirements. Quality Control and Assurance.