CPE Catalog & Events

Passive loss and at-risk rules. Material Participation. Passive and non-passive activities. Carryover of disallowed Losses.

Passive loss rules. Material participation. Activity definition. Passive and non-passive activities. Passive activity loss. Rental activities. Recharacterization of passive income. Passive activity credits. Passive activity audit guide. At-risk limits.

Basic Rules. Passive Activities. Active vs. Material Participation. At-Risk Rules. Qualifying Disposition.

Material participation. Activity definition. Passive and non-passive activities. Passive activity loss. Passive activity gross income. Passive activity deduction. Passive activity credits. Items received from pass-through entities. Interaction with other code sections.

Material Participation. Activity Definition. Passive and Non-passive Activities. Passive Activity Loss. Passive Activity Gross Income. Passive Activity Deduction. Passive Activity Credits. Items Received from Pass-through Entities. Interaction with Other Code Sections.

Deduction amount. Wage/capital limit. Qualified business income. Qualified trade or business. Specify service trade or business. De Minimis Regulatory Rule. Domestic business

Pass-through Business Deduction. Section 199A.

Identify why passwords are a critical element of information technology controls. List the key characteristics of "long-and-strong" passwords and the new NIST guidelines. Differentiate between leading password management tools. Enumerate alternatives to passwords to improve authentication controls.

Payables. Invoice Processing. Types of Payments. Expense Reimbursement. Procurement Cards. Use Taxes. Finance Issues. Accounting for Payables. Closing Payables. Department Management. Payables Control. Payables Fraud. Payables Technology. Payables Record Keeping. Government Reporting. Unclaimed Property. Cost Recovery. Payables Measurements.

PPP Loans. PPP loan resources. Other SBA loans. Client letters.

The newest electronic payment frauds and the protections every organization needs. The tactics needed to protect against older types of fraud.

Eligibility Details. Allowable use of covered loans. Loan Forgiveness. Loan Forgiveness Process. SBA Audits and Appeals.

Payroll Management. Definition of an Employee. Employee Time Tracking. Employee Compensation. Employee Benefits. Payroll Deductions. Payroll Taxes. Tax Remittances. Unemployment Taxes. Payments to Employees. Accounting for Payroll. Payroll Reports. Payroll Recordkeeping. Payroll Procedures. Payroll Controls. Payroll Measurements. Outsourcing Option.

Failure to File Tax Return or Pay Tax. Fraudulent Failure to File. Failure to Deposit. Reasonable Cause. Accuracy Penalties.

The Good and Bad Sides of Performance Appraisals The Performance Appraisal Process Performance Review Models

Summary of the Requirements of AU-C Section 510. Audit Process. Small Audit Systems. Relevant Assertions.

Personal Financial Planning. Insurance Issues. Selecting Insurance Companies.

Financial Planning. Time Value Applications. Personal Financial Statements and Budgeting. Career Planning and Financial Statements. College Education Planning. Return and Risk of Investments. Banking and Cash Management. Managing Debt. Reduce Cost of Living. Life, Health, Property and Liability Insurance. Investment Planning. Investing in Common Stock. Fixed-Income Securities. Funds and Diversification. Retirement and Estate Planning.

Introduction to Human Life Value and Needs Analysis. Gathering Client Information for Needs Analysis. Identifying and Calculating Lump-Sum Financial Needs at Death. Social Security Survivor Benefits. Identifying Income Needs at Death. Calculating Survivor Income Needs at Death.

Discovering what companies such as Amazon and Google know about you. How to 'cleanse" your public profiles. What to do if you believe your data is compromised.