CPE Catalog & Events

Fraud risk management Fraud risk assessments Data analytics Fraud risk management tools

Classification of workers as employees or independent contractors

Coaching Effective Communication

The major topics covered in this course include:An overview of the key social media platforms that accounting firms should consider as part of their overall social media strategy.Current trends in lead generation using social platforms.Specific tactics for social media as part of your ongoing marketing, recruitment, and new business development efforts.

The major topics that will be covered in this class include:Cognitive biasConducting a "thinking audit"MetathinkingProfessional skepticismDecision mappingHabit replacementEmotional intelligenceMemory enhancement

Expiring provisions of the Tax Cuts and Jobs Act U.S. Supreme Court overturns Chevron and Varian Medical Systems Status of the Corporate Transparency Act (CTA) reporting New fiduciary rule for financial professionals, including CPAs New Department of Labor overtime rules Expansion of the IRS’ direct file program Banning of most non-compete agreements IRS Notice 2024-35: Certain Required Minimum Distributions for 2024 IRS finalizes RMD regulations Medicare changes in 2024, including IRMAA Section 179D in 2024 Proposed stock buyback regulations Health savings account changes for 2024 Transfer and direct pay of energy credits New Department of Labor definition of an “employee” Crypto update and cost basis reporting Section 72(t) changes: Notice 2024-55 Basis-shifting transactions: Notice 2024-54 IRS settlement offer letters to taxpayers who participated in syndicated conservation easement transactions Qualified charitable distributions update Status of IRS audits of Employee Retention Tax Credit claims Changes to commissions of real estate professionals IRS Form 1099-DA, Digital Asset Proceeds from Broker Transactions IRS Form 7217: Partner’s Report of Property Distributed by a Partnership Excess 529 funds contributed to a Roth IRA

The major topics covered in this course include:What equipment is needed to start a forensic accounting practiceThe common services needed by clientsUsing your current skillset, identify the type of services you can provideHow to market your services to a particular segment of possible clientsBest practices in starting a forensic accounting practice

Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB’s Technical Agenda Leases – Topic 842 ASC 326: CECL Review of SAS 142 – Focus on Audit Evidence Recently issued SASs and other AICPA activity SSARS No. 25 and other recently issued SSARS Detailed review of SAS 145 Other important A&A practice matters

Comprehensive coverage of the Inflation Reduction Act, including: The Clean Vehicle Credit, Credit for Previously Owned Clean Vehicles, Credit for Qualified Commercial Clean Vehicles, Residential Clean Energy Credit, Energy Efficient Home Improvement Credit, Premium Tax Credit, Elective Payment, Transferability, and Prevailing Wage and Apprenticeship Requirements Comprehensive coverage of the SECURE 2.0 Act, including: Expanding Enrollment in Retirement Plans, Increase in Age for Required Beginning Date for Mandatory Distributions, New Exceptions to Penalty-Free Withdrawal from Retirement Plans, and recent IRS guidance Timely coverage of breaking tax legislation Form 1099-K reporting requirements Detailed analysis and examples of Sale of Pass-through Entity Interest and Net Investment Income Tax The Gig Economy -- Tax implications, Independent Contractor vs. Employee Classification, and the 2024 DOL Final Rule New FinCEN reporting requirements under the Corporate Transparency Act in 2024 Employee Retention Tax Credit updates Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates,retirement contributions, and more Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas

The major topics that will be covered in this class include:How to use analytical procedures as a management tool to identify areas hindering the profitability of the entityHow to use analytical procedures to identify misstatements in financial informationTechniques for developing a "workable" business planRecasting GAAP financial statements into powerful management toolsDeveloping and using benchmarks to identify profitability problemsIdentifying profitability key factorsThe relationship of internal controls and the health of an entityCommon weaknesses in the internal controls of SMEs using the guidelines in the COSO Report on Internal Controls and common internal controls to address those weaknessesHow to create "goal" statements that achieve results

The major topics covered in this course include:Key aspects of Rita Crundwell’s theftInternal controls that could have prevented the theftInternal controls that could have detected the theft in a timely mannerIndependence in both fact and appearanceLessons for CPA firmsLessons for government agencies

Eligibility for Medicare How to apply for  Medicare Introduction to Parts A, B, C, and D of Medicare Payments for Parts B and D of Medicare: the higher costs imposed on higher income beneficiaries Late enrollment penalties Medicare Advantage in lieu of original Medicare The Affordable Care Act’s impact on Medicare Legislative and regulatory developments

The major topics covered in this course include:Understanding the ELI5 Approach60 Variations of the ELI5 MethodApplication of the ELI5 Approach in AccountingELI5 Case StudiesStrategies for Implementing the ELI5 ApproachUsing ChatGPT to Enhance ELI5 CommunicationRole of Accountants in Leveraging the ELI5 Approach

The major topics that will be covered in this course include:A look at the GASB standards that are effective this yearGASB 100, Accounting Changes and Error CorrectionsGASB 101, Compensated Absences The impact of the 2024 Compliance Supplement on Single AuditsChanges to the Uniform Guidance.Common deficiencies found in Single Audits.

The major topics that will be covered in this class include:Overview of the Power BI Tools: Introduction to the Power BI ecosystem, including Excel’s Power BI features (Power Pivot and Power Query) and standalone tools (Power BI Desktop, Power BI Service, Power BI Report Builder and Power BI Report Server).Tour of the Tools: Introduction to the interfaces of Power Pivot, Power Query, Power BI Desktop and Power BI Services.Comparative Analysis: Understand the strengths and limitations of Excel’s Power BI features versus standalone Power BI tools.Strategic decision-making on when to use each tool for optimal efficiency and accuracy in data analysis tasks.

Major topics covered in this course include:Recognize why internal fraud occursPolicies, procedures, and control measures designed to fight fraud

The major topics that will be covered in this class include:What are cognitive biases?Common judgment biases in the accounting professionProfessional judgment frameworksHow to use psychology to your advantageSimple and pragmatic steps to overcome bias

The major topics covered in this class include:Discover why the ten crucial qualities of high-character CPAs are essential to your successLearn how to evaluate these qualities in job candidates and why you must do so

Auditor independence and its importance to the public accounting profession Common threats to auditor independence AICPA’s framework for assessing conflicts of interest Unique threats related to non-attest services to attest clients Common safeguards to help assure compliance with relevant rules and regulations

Prospects of a lame duck session of Congress enacting tax legislation The tax reform agenda of the president-elect Determining the impact of a unified or divided government on the prospects of enacting tax legislation The new political environment and how it will impact chances for enactment of new and continued (TJCA) tax legislation Extension of some or all of the TCJA beyond 2025 Chances of enacting other expiring provisions in addition to the TCJA expirations When and how to take advantage of expiring provisions of the TCJA Tax strategies that can be employed before the end of 2024 and into 2025