CPE Catalog & Events

Understanding why internal fraud occurs. Policies, procedures, and control measures designed to fight fraud.

Relevant sections of SSARS No. 21, Clarification and Recodification. Updates to SSARS No. 21 guidance due to issuance of SSARS Nos. 22, 23 and 24. Proposed changes to the SSARS guidance. Comprehensive sample engagement work programs for preparation and compilation engagements. Prescribed form, specified line item, pro forma, and other engagement variations. Complete illustrations of relevant engagement letters, reporting and other required communications for preparation and compilation engagements. SSARS No. 21 implementation issues and peer review feedback.

Auditor and auditee responsibilities. Planning the compliance audit and other risk assessment considerations. Required elements of the SEFA. Major program determination process. including clusters and loans/loan guarantees. Considerations when assessing and evaluating internal controls over compliance. Considerations of pass-through entities and subrecipients. Audit sampling in a compliance audit. Advanced audit reporting issues.

Employee Retention Credits. Attacks by the IRS.

Introduction to the three levers - income, asset utilization, and risk. Cost control. Activity based costing. Cost of capital. Tactics to reduce risk. Bridging the gap with marketing management.

The AICPA Code of Professional Conduct and key Washington differences. New developments at the national and state level. Best practices for CPAs in public accounting and industry. Emerging issues.

Recently issued ASUs. Current FASB exposure draft and projects. Audit and attest engagements update. Recent PCAOB guidance. Latest activity from ARSC.

Audit requirements for ERISA Schedule 103(a)(3)(C) audits, An annual update of the changes affecting 401(k) plans, Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, and other topics, Best practices for engagement planning, internal controls, risk assessment, and detailed testing, Avoiding common mistakes while performing audit procedures, Plan mergers and acquisitions, Common audit reporting and disclosure issues

Permanent and timing differences. Income tax expense. Effective tax rate. Current income tax liability. Deferred income tax assets and liabilities. Uncertain tax positions. Tax benefits for carryforwards. Reporting and disclosure under ASC 740.

A comprehensive overview of the crucial topics and table discussions.

Identify the applicability of the CTA to an advisor's clients. Learn the fundamentals of the CTA, including its purpose, scope, and compliance requirements. Explore the potential risks and benefits associated with the law and how it can affect your clients' interests. Understand the CTA's impact on corporate structures, reporting requirements and enforcement mechanisms. Learn how to navigate the regulatory landscape to ensure compliance. Identify which entities are now required to disclose owner information. Discuss the reporting requirements of the CTA. Learn what entities are subject to the exceptions of the CTA. Understand the penalties for noncompliance of the CTA.

The Corporate Transparency Act and its goals. Which entities need to file reports and which entities are exempt?. Who is a beneficial owner and what is substantial control? Information that needs to be reported. How to get your firm and your clients ready for the requirements.

Gain insight into how to ramp up revenues, focus on niche markets and develop a systematic approach to building your business consistently.

How a partner's outside basis and capital account differ. Reconciling Schedule M-2 Form 1065 with Partnership K-1 Schedule L. IRS requirement to report partner tax basis on the transactional approach. Implications if a capital account is negative. Deficit restoration accounts and qualified income offsets. Modified outside basis method and modified previously taxed capital method. Determining a partner's beginning capital account. Beginning capital account for partnerships and partners consistently reporting on the tax basis.

An overview of the finance business partner. Business model generation. Strategic planning process - analysis, choice, and implementation.

GAAP vs. ERISA reporting requirements. Audit planning. Risk assessment. including consideration of internal control. Auditing the statement of net assets available for benefits. Auditing the statement of changes in net assets available for benefits. Other auditing considerations. including prohibited transactions and. tax compliance. The auditor's report. Financial statement disclosures. Supplemental schedules.

Final regulations - bonus depreciation and Schedule 1031 exchanges. Technical correction Rev. Proc. 2019-13 - use it or stand to lose second-year depreciation deductions for luxury automobiles. What are the components for real estate depreciation? A new SUV or sedan? A study of depreciation alternatives. Permanency in Schedule 179 depreciation rules? How to maximize its use; when to use it; and what property qualifies. Sale of property and the depreciation recapture rules (Schedules 1245. 1250. unrecaptured Schedule 1250 gain for real estate. Schedule 291 for corporations). How to depreciate like-kind exchange property. May Schedule 121 and Schedule 1031 apply to the same transfer of property? Reacquired installment sale property - calculating potential gain and new basis. . Understanding Schedule 197 amortization issues; how to handle intangible asset costs. Depreciation issues. tax-deferred exchanges. personal property converted to business property. and an overview of home sale exclusion. Guide for compliance and planning issues. Cases and rulings of depreciation and amortization issues and how they impact clients. along with the useful planning opportunities.

Empowering multi-generational collaboration.

Commencement of a bankruptcy proceeding. Protections provided to debtors under the Bankruptcy Code. Key procedural aspects of bankruptcy. The automatic stay. Differences between Chapters 7. 11. and 13 bankruptcy cases. The bankruptcy discharge. Proofs of claim. Plans of reorganization. Litigation that can arise during bankruptcy. Creditor committees. Bankruptcy trustees. Avoidable preferences and fraudulent transfers. Special rights afforded to landlords and secured creditors.

ERISA compliance: employee welfare plans and qualified plans. Fringe benefit issues: COBRA, Family and Medical Leave Act, and new developments in health care. Health care plans: HRAs, HSAs, and other employer-sponsored plans. Qualified plan requirements: eligibility, coverage, and vesting.