CPE Catalog & Events
Revenue: Miscellaneous Topics WEBCAST
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Your Desk
2.0 Credits
FASB ASC 606, Revenue from Contracts with Customers. FASB ASC 340-40. Other Assets and Deferred Costs. All recently released updates to ASC Topic 606.
Reviewing Individual Tax Returns: What Are You Missing? WEBCAST
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Your Desk
4.0 Credits
Common errors made involving the following tax topics: Section 199A qualified business income deduction. Home office. Hobby losses. Self-employment health insurance. Business start-up costs. Depreciation. Unreported income. Schedule C issues. Like-kind exchanges. Self-employment tax. Sections 1202 and 1244 stock. Charitable contributions of property.
The Most Critical Challenges in Not-for-Profit Accounting Today WEBCAST
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Your Desk
4.0 Credits
Preparing for the implementation of the new requirements related to contributions of nonfinanciual assets (i.e., ASU No. 2020-07). Developing a deeper understanding of the requirements in FASB ASC 842, Leases, and how not-for-profit entities will implement the standard. Additional issues in not-for-profit financial reporting.
Why Auditors Fail To Detect Fraud WEBCAST
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Your Desk
2.0 Credits
Reasons auditors fail to detect fraud. Willful ignorance. SAS No. 82. Additional documentation. How and who to talk to. Determining the tone at the top. How to determine intent. If you expect it, you will see it.
Payroll Essentials: Payroll Returns Done Right WEBINAR
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Your Desk
2.0 Credits
Introduction to common payroll taxes and related payroll forms. Filing out, reconciling, and filing payroll returns. Due dates and filing requirements.
When Leadership Fails WEBCAST
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Your Desk
2.0 Credits
Who's responsible. The importance of policies and procedures. The development, implementation and monitoring of internal controls. There is no excuse. Who steals. The tone at the top and the big monkey theory.
Ask Me No Questions and I Will Tell You No Lies - The Art of Interviewing and Interrogation WEBCAST
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Your Desk
3.0 Credits
Defining an interview. Why we choose to believe or not believe someone. Types of individuals you will be talking with. Why people lie. Types of liars. Unsharable needs. Verbal and nonverbal clues. How to listen. Obtaining a confession.
Asset Misappropriation - Let Me Count the Ways WEBCAST
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Your Desk
2.0 Credits
Identifying opportunity. The three most common behavioral red flags that we should always look for. The many ways to commit check fraud (it's so easy). Why inventory is such a good place to hide theft of assets. How to cover up inventory fraud. Accounts Receivable Fraud and how it works. How to count inventory that's not there.
Walkin', Talkin', Lookin' and Listenin' - Or Things Most of Us Don't Do Well WEBCAST
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Your Desk
2.0 Credits
The importance of making yourself available. How to start a conversation and what to NOT talk about. The art of how to listen. When you don't understand what they just said. Don't fool by equivocations when they respond to a question. Materiality and perception.
Prevention and Detection of Fraud In Small Businesses WEBCAST
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Your Desk
4.0 Credits
The importance of the control environment. The three most common behavioral red flags exhibited by perpetrators. Why it is much more cost effective to prevent fraud than it is to detect fraud. The reason why the small business owner/auditor should think about how they would steal. Who steals and why. Common myths about stealing that are not true. Understanding the concept of risk management.
Building Trust in Remote Teams: Catalyze Collaboration and Communication WEBCAST
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Your Desk
1.0 Credits
Communication. Teamwork. Collaboration.
Preparing for and Conducting Discharge Meetings WEBCAST
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Your Desk
1.0 Credits
Issues to be evaluated pre-discharge. Off-site/off work-misconduct. Pre-discharge interviews. Resignations. Discharge meetings. Exit Interviews. Reference checks.
K2's 2023 Safeguarding Taxpayer Data - A Guide For Your Required Security Plan WEBCAST
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Your Desk
2.0 Credits
Understand the need to protect client data. Learn about the required security and privacy standards. Leave with a sample plan to consider your tax practice.
Measuring Audit Risks WEBCAST
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Your Desk
3.0 Credits
The planning process - When it starts and when it ends. Determining the audit objectives. The importance of the nature, timing and extent of the audit process. The importance of professional skepticism. The preliminary engagement activities. Documentation of audit risk. Determining materiality.
SAS No. 122, AU 240, Consideration of Fraud in a Financial Statement Audit WEBCAST
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Your Desk
3.0 Credits
The importance of professional skepticism. The dangers of making assumptions. How to listen and understand the answer to a question. Why it is important to leave all of your expectations at home. Anticipation and why it's so dangerous. Determining materiality. The fraud triangle. Thinking about, given a set of circumstances, how you would steal. Management and the tone at the top.
Achieving Balance in Work and Life - Part 2 WEBCAST
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Your Desk
4.0 Credits
Why we get off balance and how to overcome those tendencies. Methods that turbo charge motivation, health and happiness. The power of culture and friends to affect our lives. The importance of clear intention in order to effect change that lasts.
OneNote - Mastering Organization of Your Notes and Correspondence WEBINAR
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Your Desk
2.0 Credits
Navigating the OneNote interface. Best practices for notebook organization. Learn how to add pictures, graphic content, tables, file links, email messages, appointment links and more to your notebooks. Using OneNote with OneDrive to share and collaborate with internal and external users. Creating and using templates to streamline your notebook management. Integrating OneNote with your task manager. Using the power of tags to manage and search your content. Using OneNote on your tablet and smartphone.
Becoming a Tax Ninja: Lightning-Fast Depreciation WEBCAST
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Your Desk
4.0 Credits
Bonus depreciation after the Tax Cuts and Jobs Act. Schedule 179 and its application to real property. How and when the de minimis rules can be used on residential real property remodels. Utilizing the partial disposition election when remodeling real property.
Tax Issues for Real Estate and Homebuilding WEBCAST
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Your Desk
4.0 Credits
Discussion of appropriate entity selection and small taxpayer status. Walkthrough of costing methods and compliance issues under IRC 263A. Analysis of IRC 461 related to economic performance. Illustrative examples and analysis. Sample computations for homebuilder unit costing. Recent IRC 263A challenges by the IRS. Update of related cases and issues-including recent tax reform
Forms 1120S and 1065 Return Review Boot Camp for New and Experienced Reviewers WEBCAST
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Your Desk
8.0 Credits
Reviews of portions of error-prone "staff-prepared" Forms 1120S and 1065 from client-provided information. What are common errors preparers make and what are the areas generating malpractice claims? Initial administrative groundwork. The importance of Schedule M-1. Reporting requirements for Schedules K-2 and K-3. Don't fall prey to reporting oddities. When can seemingly separately stated Schedule K items actually be trade or business items to report on Forms 1120S or 1065. page 1? Form 1120S - What exactly is terminating S elections today? How do I recognize a second class of stock? Maintaining shareholder basis schedules; beware of final IRS regulations regarding "open debt"; the default method of calculating basis versus the election under Schedule 1367; can an S corporation distribute earnings and profits from C corporation years? Form 1065 - Why use Schedule 704(b) to maintain capital accounts; Schedule 704(c) regulations for preventing the shifting of tax consequences among partners or members; allocating recourse. Nonrecourse, and qualified nonrecourse debt; a review of Schedule 754 step-up in basis rules. Multiple checklists of efficient procedures to identify potential issues on an 1120S or 1065 tax return.
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