CPE Catalog & Events

Comprehensive coverage of the Inflation Reduction Act of 2022 and The SECURE Act 2.0  Preparation of various Form 1040 individual tax returns and schedules; provided answers include “filled-in” forms  Coverage of Form 7203  Coverage of §199A qualified business income, its calculation, limitations, and examples  Dividends and interest – Ordinary, return of capital, and capital gain distribution dividends; tax-exempt interest, original issue discount, etc.  Security transactions – From Form 1099-B to Form 8949 to Schedule D, plus mutual fund sales and related basis issues  Self-employed person issues  Schedule C deductions including depreciation  Sale and exchange of property – Understanding Form 4797 and depreciation recapture; capital gains  A working understanding of passive losses – How to handle rental property and how the passive loss rules flow to the tax forms  Itemized deductions – A thorough understanding of what’s deductible and what’s not  Interest deductions – Limitations and timing problems  Charitable contributions substituting for taxes, IRS says – No!  Retirement contributions and education credits and deductions  Tax computations – The Kiddie Tax, AMT, regular tax, tax credits  Individual problems illustrated by form preparation for various items, with numerous “practice tips”  Impact of recent legislation and forms changes on the 1040 

Comprehensive coverage of the Inflation Reduction Act of 2022 and The SECURE Act 2.0  Preparation of various Form 1040 individual tax returns and schedules; provided answers include “filled-in” forms  Coverage of Form 7203  Coverage of §199A qualified business income, its calculation, limitations, and examples  Dividends and interest – Ordinary, return of capital, and capital gain distribution dividends; tax-exempt interest, original issue discount, etc.  Security transactions – From Form 1099-B to Form 8949 to Schedule D, plus mutual fund sales and related basis issues  Self-employed person issues  Schedule C deductions including depreciation  Sale and exchange of property – Understanding Form 4797 and depreciation recapture; capital gains  A working understanding of passive losses – How to handle rental property and how the passive loss rules flow to the tax forms  Itemized deductions – A thorough understanding of what’s deductible and what’s not  Interest deductions – Limitations and timing problems  Charitable contributions substituting for taxes, IRS says – No!  Retirement contributions and education credits and deductions  Tax computations – The Kiddie Tax, AMT, regular tax, tax credits  Individual problems illustrated by form preparation for various items, with numerous “practice tips”  Impact of recent legislation and forms changes on the 1040 

Key requirements, options, and disclosures related to each of the basic financial statements The reporting of functional and natural expense information Requirements related to providing liquidity and availability of financial assets information Core not-for-profit requirements related to conditional and unconditional contributions, promises to give, contributed services, net assets, special events, the classification of expenses, and more The impact of FASB ASC 842, Leases, on not-for-profits

Key requirements, options, and disclosures related to each of the basic financial statements The reporting of functional and natural expense information Requirements related to providing liquidity and availability of financial assets information Core not-for-profit accounting requirements related to conditional and unconditional contributions, promises to give, contributed services, net assets, special events, the classification of expenses, and more

Objective of financial reporting Inter-relationships of financial statements and disclosures Accounting changes Financial statement preparation and review process Best practices for financial statement preparation and review

The key presentation requirements with respect to an entity’s financial statements ASC topics related to presentation requirements, with a focus on ASC Topic 205, ASC Topic 210, ASC Topic 220, ASC Topic 225, ASC Topic 230, ASC Topic 235, and ASC Topic 250 Considerations around changes in accounting principles

Obligations of confidentiality and safekeeping Security best practices to apply beyond work Likely causes and effects of a large-scale cyberattack Email security best practices Remote work security Mobile device security Internet of Things (IoT) risks Public Wi-Fi risk and the importance of using a VPN Recognizing and avoiding text message/phone call phishing Data loss prevention (DLP)

Create clear and concise email communication and utilize protocols that support and enhance your professionalism Best practices for excellent email etiquette Types of subject lines to avoid Subject line structure for maximum impact Creating effective greetings and sign offs When and how to use cc/bcc fields to avoid conflict and enhance connection Elevated “out of office reply” messages How to best convey the proper tone Avoiding common pitfalls How to handle misunderstandings and mishaps Examination of when to use text, instant messaging, or phone call instead of email Synthesizing ideas and using efficient methods of writing Creating concise email strings

Defining progressive discipline, including typical steps in any progressive discipline process The importance of a fair disciplinary process When and how progressive discipline should be used, including using progressive discipline in the lead-up to termination Documentation best practices Limitations on at-will employment, including contracts and laws regarding discrimination and retaliation Avoiding key risks in the termination process Best practices for legally compliant termination procedures

Project management is a way of thinking and managing Identifying projects, needs, objectives, and deliverables Project feasibility evaluation Life cycle of a project What causes projects to fail Establishing the project scope and preventing “project creep” Defining and managing stakeholders Organizational politics and conflict management Establishing the detailed schedule Introduction to project management software

Contrasting project management with operations management Reviewing organizational culture and how it applies to project management The various types of project management including Agile, Scrum, Waterfall, Critical path, and others Looking at risk management software and its application in different types of project management Managing and leading project management stakeholders

Contrasting project management with operations management Reviewing organizational culture and how it applies to project management The various types of project management including Agile, Scrum, Waterfall, Critical path, and others Looking at risk management software and its application in different types of project management Managing and leading project management stakeholders

The price of fraud – ACFE’s Report to the Nations Deviant workplace behavior Combating fraud with controls Controls used by fraud victim organizations and suggestions for better implementation Fraud’s new frontier Corporate social, environmental, governance, and equity/inclusion reports and audits

The price of fraud – ACFE’s Report to the Nations Deviant workplace behavior Combating fraud with controls Controls used by fraud victim organizations and suggestions for better implementation Fraud’s new frontier Corporate social, environmental, governance, and equity/inclusion reports and audits

How experienced speakers manage presentation anxiety The elements of effective persuasion The three styles of speech Strategies to improve speech pace The importance of volume when presenting The art of the pause Methods for using visual aids Best practices for preparing for a presentation Components of an effective presentation

General rules relating to the sale of a residence under § 121 Sale of a taxpayer’s main home Qualifying for a partial exclusion of gain on the sale of a home How a taxpayer meets the residence requirement Meeting the look-back requirement Separated, divorced, and widowed taxpayers Work-related moves and unforeseeable events Inherited homes and homes received in a divorce Impact of business or rental use of home on the gain exclusion Reporting gain or loss on the sale of a home

AICPA’s Engagement Quality Initiative When peer reviews are required and how they work Recent deficiencies noted by peer reviewers in audit, review and compilation engagements System of Quality Control required by the Auditing Standards Board (ASB) Changes to the system of Quality Control proposed by the ASB

Review of case studies, including the SEC X account hack, the Starfish Transportation Inc. fraud, and Morgan Stanley block trading leak Overview of red flags signalling fraud, such as unusual trading patterns and inconsistent financial documentation Recommended preventative measures, including increased whistleblower protections and regular compliance training

The Fraud Triangle Overview of recent fraud cases, such as the GPB Capital Holdings Fraud Case, the Tigher-Wolf Capital, LLC embezzlement case, and the Popular Bank bank fraud and money laundering case

Discussion of the importance of financial education for the next generation Understanding a client’s financial values Determining a client’s financial literacy Helping clients develop a teaching roadmap Using knowledge to protect against entitlement Developing a knowledge base for the information, including a full list of recommended books on the topic and games for families to play Discussion of specific topics, including tips and tricks related to: Allowances Earning, work, and entrepreneurship Spending, saving, and investing Philanthropy Taxes Credit cards, crypto, and financial fraud