CPE Catalog & Events

The major topics that will be covered in this class include:Introduction to DAX: Understanding the fundamentals of DAX and its role in Power BI.Advanced DAX Formulas: Delving into complex DAX functions and formulas for creating sophisticated measures.Time Intelligence in DAX: Exploring time-based functions to analyze data over different periods.Validating Measures with DAX: Techniques for ensuring accuracy and reliability in your DAX measures.Using PivotTables for Measure Validation: Employing PivotTables in Power BI to test and confirm the effectiveness of DAX measures.

The major topics that will be covered in this course include:Overview of budgeting toolsOverview of difference between budgeting and forecastingExamples of various budgeting and forecasting techniques

The major topics that will be covered in this course include:Understanding Cost Behavior and Its Impact on Decision-MakingContribution Margin and Break-Even AnalysisMargin of Safety and Its Role in Risk ManagementOperating Leverage and Financial SensitivityAnalyzing Asset Turnover for Operational EfficiencyCash Conversion Cycle and Working Capital InsightsFree Cash Flow Yield as a Valuation Tool

The major topics that will be covered in this course include:Fraud motivators - the fraud triangle, typical profiles of fraud perpetratorsRevisiting the basics of controls - design vs effectiveness, preventative vs. detectiveEntity-wide controls and how they can assist in fraud deterrenceSpecific fraud types and the controls that could prevent and detect them

The major topics that will be covered in this course include:An overview of AI constructs.How artificial intelligence is being used by accountants today.Accounting-centric AI developments on the horizon.

New Clean Vehicles (CV) and the Clean Vehicle Credit What the CV seller must provide to the buyer Credit for previously owned CVs Energy efficient home improvement credit Increase in age for required beginning date for RMDs Reduction in excise tax on RMD failures Indexing IRA catch-up limit Higher catch-up limit to apply at age 60, 61, 62 and 63 Withdrawals for certain emergency expenses Qualifying longevity annuity contracts (QLACs) One-time election for qualified charitable distribution (QCD) to split-interest entity; increase in QCD limitation

The major topics that will be covered in this course include:Introduction:  What is AI Security, Privacy and Compliance (AISPC)?Why AI Security, Privacy and Compliance (AISPC) is Increasingly Important for AccountantsAISPC Policy Best PracticesKey Tactical Questions for Addressing Data Security and PrivacyOpenAI and Compliance with Government RegulationsOpenAI and Two-Factor AuthenticationOther OpenAI Security, Privacy and Compliance ConsiderationsBest Practices for Secure Data Sharing with GPT How to Create a GenAI and ChatGPT Usage Policy for Your OperationsGeneral AI Policy Do’s and Don’tsAI Copyright Compliance & Protection GuideDeepfakes and Synthetic Media: A New Frontier for Fraud and MisinformationFrom Financial Oversight to AI Governance: The Sarbanes-Oxley Legacy and Accountants' New Frontier in AI Security, Privacy, Compliance and EthicsKey Takeaways

Coverage of applicable rules from SECURE Act 2.0 The 10% penalty Net unrealized appreciation of employer securities Roth IRA conversions Rollovers and the limitations Direct rollovers vs indirect rollovers, and tax withholding  Beneficiary portability rules When a Roth IRA distribution is qualified to be tax-free Excess contributions and the 6% excise tax

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

Rental income and expense calculation and reporting Deciphering Schedule E (Form 1040) Nuances of vacation home rules Passive activity loss rules: foundations and implications Active vs. material participation in rental activities Tax reporting: how to group passive activities Limitations on passive losses: at-risk rules and deductions Classifying rental real estate activities Navigating exceptions in rental real estate taxation

Residency status for U.S. federal income tax purposes Key provisions of U.S. income tax treaties Overview of the taxation of income from foreign entities Understanding Foreign Tax Credit Identifying foreign-source and U.S.-source income Foreign earned income and housing exclusion Foreign informational form filing requirements

The major topics that will be covered in this course include:Enterprise-wide risk management best practices for identifying, evaluating, and determining how to respond to relevant risks.The importance of risk and uncertainty disclosures in the preparation and fair presentation of financial statements, including evolving risks with cybersecurity and ESG.Coordinating risk management efforts, including the required involvement of corporate governance.How to embed risk management into day-to-day accounting and finance activities.

The major topics covered in this course include:The authority of the IRS in assessing tax penalties.The types of penalties that can be removed.The process the IRS uses to evaluate penalty abatements.How to request penalty abatements.Best practices in asking for penalty abatement, including using appeals.

The major topics covered in this class include:Basic requirements included in AR-C Section 60, General Principles; AR-C Section 70, Preparation of Financial Statements; AR-C Section 80, Compilation Engagements; and AR-C Section 90, Review of Financial Statements.New requirements included in SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions.Common peer review findings.Practice tips for high-quality engagements.

The major topics that will be covered in this class include:Balance sheet analysisIncome statement analysisCash flow statement analysisClues in the notes and MD&AIndustry nuances

Learn how to qualify and to make the S corporation election Determine how to calculate initial and annual stock and debt basis amounts and the three reasons why they are maintained Understand the four loss limitation rules applied on the shareholder s individual income tax return (i.e., basis, at-risk, passive, and excess business loss limitations) Understand the proper tax treatment and reporting of a distribution from the S corporation to a shareholder Determine how to calculate AAA and OAA account for an S corporation as well as the 3 potential taxes Determine the impact of health insurance, the net investment income tax, qualified business income tax deduction and unreasonable compensation issues on the reporting function of the S corporation

Detailed coverage of any new legislation affecting basis computations and distributions and changes to the schedule K-1s (including the Form 7203 S Corporation Shareholder Stock and Debt Basis Limitations) Line-by-line analysis of the Schedule K-1s to determine how the items affect an S shareholder s stock and debt basis and a partner/member s outside basis and where the items get reported on Federal individual income tax return The three loss and deduction limitations on the owner s individual income tax return (i.e. basis, at-risk and other Form 1040 limitations) How cash or non-cash distributions affect the basis calculations and whether or not they are taxable to the owners Compare the tax treatment of the sale of a shareholder s stock in an S corporation and a partner s interest in a partnership What constitutes debt basis for an S corporation shareholder under the final regulations The tax ramifications of repaying loans to S corporation shareholders and on open account debt How recourse and non-recourse debt affect a partner or member s basis calculations and amount at-risk

The major topics covered in this class include:Defining Federal Income TaxesComputing federal income tax liabilityCalculating adjusted gross incomeDefining Qualifying ChildDetermining filing statusCalculating the Kiddie TaxStandard deductionTax Rates for ordinary income, capital gains, and qualified dividend incomeCash v. Accrual MethodFiling deadlines and obtaining extensions

Concepts of the Single Audit under the Uniform Guidance Performing the compliance audit of federal awards, including testing auditee compliance and internal control over compliance Auditor reporting responsibilities including the compliance audit reports, the report on the schedule of expenditures of federal awards, and schedule of findings and questioned costs Requirements for the schedule of expenditures of federal awards, known as the SEFA Update on the OMB Compliance Supplement

Review of applicable SSARS standards, including standards updates Review of AICPA professional ethics requirements In-depth discussion of non-attest services Review of independence issues for SSARS services Overview of SSARS #21 performance, documentation and other requirements Detailed analysis of preparation vs. compilation engagements Detailed analysis of review engagements