CPE Catalog & Events

Influence, persuasion, and power  Navigating without position power

Overview of virtual currency Property transactions with virtual currency Receiving virtual currency as payment Paying using virtual currency Charitable donations with virtual currency Gifting of virtual currency Form 8300 reporting

The major topics that will be covered in this class include:The conceptual framework approach to independenceIndependence threats related to preparing financial statements and accounting recordsConsideration of specific non-audit services that would and would not impair independenceDocumentation necessary to support adequate consideration of auditor considerationFundamentals of a compliance audit performed under the Uniform GuidanceSchedule of expenditure of federal awardsDetermination of major programsUsing the Compliance Supplement Uniform Guidance administrative requirements and cost principles Testing internal control over complianceTesting complianceWriting an audit findingReporting requirements of a single audit

The major topics that will be covered in this course include:The basics needed to understand what makes nonprofit and governmental accounting & auditing unique. The key financial reporting differences for governmental and nonprofit entities.The fundamentals of Yellow Book and Uniform Guidance audits.

The major topics that will be covered in this course include:Explore the transformative impact of technology on the audit profession in this forward-looking courseGain practical insights into cutting-edge tools and trends, including data analytics, artificial intelligence (AI), and automationNavigate the evolving audit landscape with confidence and adaptability

The major topics that will be covered in this course include:The changing finance technology landscape: continuous processing, modular ecosystems, automated controls, and real-time visibility (and the risks these shifts introduce)Technology trends and “AI” definitions: automation vs. machine learning vs. generative AI vs. agentic AI—what each means for governance and auditabilityFive common challenges in finance tech projects and how to address them:Cutting through vendor claims and AI hypeIntegration complexity and hidden costsChange management and proving ROIData quality readiness for AI and automationRisk, security, and governanceVendor Evaluation Scorecard: 20 criteria across five categories, including control “deal-breakers” (audit trails, segregation of duties, logging, SOC reporting, error handling)Five-Year Total Cost Framework: software, implementation, data migration/cleanup, integration build & maintenance, internal costs, training, and ongoing operations (plus common underestimates)Industry-specific considerations (manufacturing, distribution/wholesale, SaaS/tech, professional services)Four-phase implementation roadmap with checkpoints and red flags: Assessment & Planning; Selection & Negotiation; Implementation & Testing; Optimization & Ongoing GovernanceWorking with external advisers (CPA/auditor involvement, implementation partner expectations, and common deficiencies to avoid)

The major topics that will be covered in this course include:Decision-making fundamentalsCost-volume-profit refresherOptimization analysisConstraint mitigation strategiesCoping with incomplete informationSolver and other Excel capabilitiesQualitative considerations

• Ethical Responsibilities for CPAs • AICPA Code of Professional Conduct • PCAOB Independence & Ethics • Sarbanes—Oxley Act • Circular 230 • Foreign Corrupt Practices Act • Whistleblower & Reporting Duties (incl. Dodd-Frank) • California State Board Ethics & Enforcement • Data Privacy & Confidentiality (CCPA/CPRA)

• The elements of fraud and the Fraud Triangle Theory • Types of fraud with a focus on management fraud • Best practices in fraud detection and deterrence

• General requirements • Balance Sheet, income statement and cash flow • Stockholders" equity • Business combination and consolidation

The major topics that will be covered in this course include:Introduction to Forensic Accounting: Gain an understanding of the fundamentals, roles, and responsibilities of forensic accountants in uncovering financial discrepancies, fraud, and economic damages.Maintain Ethical Integrity: Learn the importance of ethics in forensic accounting and strategies for ethical decision-making.Expert Report Preparation: Learn the essential components, best practices, and common pitfalls in writing clear, concise, and objective expert reports for legal proceedings.Investigation Report Writing: Explore the methodologies for conducting investigations, gathering evidence, and crafting thorough and accurate investigation reports.Economic Damages Writing: Understand the methodologies and best practices for calculating economic damages, including lost profits, business valuation, and other financial impacts.Reviewing Investigation Reports and Economic Damages: Analyze real-world examples to review and critique investigation reports and damage calculations, highlighting key insights and lessons learned.

Comprehensive coverage of the One Big Beautiful Bill Act Review of key components of President Trump's tax bill, including a tip income exemption, overtime pay relief, Social Security tax exemption, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, and permanent extension of select TCJA provisions Tariff policy and implementation - analyze the use of tariffs as a fiscal and trade policy tool Digital assets and tax implications - understand the new Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies, NFTs, and broker responsibilities Artificial intelligence - discover how AI and generative tools are transforming tax practices, as well as how the IRS is leveraging AI to enhance audit selection Form 1099-K reporting requirements - understand the evolving IRS thresholds and rules for third-party payment platforms The Gig Economy - examine key tax implications for gig workers, including Independent Contractor vs. Employee classification challenges, reporting responsibilities, and the impact of the 2024 Department of Labor Final Rule on worker status Timely coverage of breaking tax legislation Real Estate professional requirements Review of pertinent cases and rulings affecting taxpayers 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 course include:Introduction to AI R&D in Accounting: Why internal AI research is essential for modern firms.Theory to Practice: Moving quickly from speculative AI concepts to actionable strategies.Managing Exponential Change: Understanding the urgency of adapting to AI’s rapid evolution.Proactive AI Engagement: Conducting in-house AI benchmarks, research, and hackathons.The Dual Role in AI Development: Balancing innovation with data security and ethical responsibilities.Internal AI Tools Creation: Encouraging accountants to develop AI solutions tailored to their needs.Data Security and Cyber Threats: Addressing AI-enabled cybercrime and protecting against internal risks.Mitigating AI Misuse: Recognizing abuse patterns and implementing safe practices.Challenges in AI Integration: Handling resistance, management concerns, and rapid technological shifts.Continuous Learning and Adaptation: Building a resilient, R&D-focused AI culture in accounting.

The major topics that will be covered in this course include:The common weaknesses in a criminal tax investigation.The key documents to review (In a sea of thousands of documents).Crafting questions to recommend in court proceeding.

The major topics that will be covered in this course include:The role of financial reporting for a myriad of usersFundamentals conceptsSpecial Purpose FrameworksFinancial statement analysisCross-functional collaboration

The major topics that will be covered in this course include:Overview of retirement expenses and needsOverview of risk tolerance, time value of money and retirement planning factorsExamples of client retirement situations

Increase productivity and profitability Communicate better and resolve conflict Learn teamwork principles in today's changing accounting workplace Motivate yourself and your team

What keeps companies from becoming streamlined?  Behavioral biases Information processing biases Emotional biases How to deal with behavioral biases  Connecting behavioral biases to cost cutting Creating a culture of cost cutting Rules of thumb for cost cutting  Managing headcount Post-COVID common areas of excess cost Budgeting techniques Budget variances Benchmarking Common size financial statements Horizontal analysis Negotiation and contracting techniques Cash flow and the business cycle

Final Rule - Employee or Independent Contractor Classification Under the FLSA: the multifactor “economic reality” test; What analysis guides whether a worker is an employee or independent contractor under this final rule? Can a worker voluntarily waive employee status and choose to be classified as an independent contractor? Are any of the economic reality factors adopted in this rule more important than others when evaluating a worker’s employment status? How does the final rule explain “extent to which the work performed is an integral part of the employer’s business?” The Federal Trade Commission’s Decision on Non-compete Agreements: impact on new and existing non-competes; treatment and definitional terms for senior executives; definition of a non-compete clause; definition of a “worker” New Overtime Rules: exemptions from minimum wage and overtime pay requirements for executive, administrative, professional, outside sales, and computer employees; increases in the standard level and the highly compensated employee total annual compensation threshold; new mechanism allowing for the timely and efficient updating of the salary and compensation thresholds Current status of DEI (diversity, equity and inclusion) rules

The major topics that will be covered in this course include:Key accounting and auditing developments affecting accountants and auditors across industries.Recently issued and upcoming Accounting Standards Updates (ASUs), including standards effective for December 31, 2026 year-ends for public companies, private entities, and not-for-profit organizations.Recent and proposed standards affecting audit, attestation, and consulting engagements, including SSAE No. 24, SSARS No. 26, exposure drafts related to confirmations and fraud, and SAS No. 149 addressing group audits.