CPE Catalog & Events

Bonus depreciation for acquisitions and construction History of qualified property categories and QIP The CARES Act and related Rev. Procs.  Section 179 expensing Energy incentives  The tangible property regulations 1031 exchanges Strategic hierarchy 

The major topics covered in this course include:Entertaining lecture by a professional presenter, illustrated with relevant video clips and photographs, to cover the main points of the webinarWriting exercises, so you can see how these lessons apply to your own CPA practice and personal lifeTrue stories about CPAs and other leaders to show what can happen when apologies and criticism are done right, and the pitfalls of doing them the wrong way

Key issues related to not-for-profit financial reporting (e.g., presenting a measure of operations, various disclosures, concentrations of risk, and etc.) Key challenges encountered in not-for-profit accounting (e.g., contributed services, restricted contributions, conditional contributions, membership dues, noncash contributions, and etc.)   Additional issues in not-for-profit financial reporting

The major topics covered in this class include:A step-by-step process from the initial client phone call to you writing a report of your findings for any civil or criminal actions that may be pursuedHow to advise your client in approaching an allegation of embezzlementWhat pitfalls may arise in finding the truthThe best practices to ensure that the evidence is preserved properly for potential civil or criminal actions

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 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:The accounting research transformation: Comparing Google vs. AI methodologiesAI ecosystems and specialized models for accounting applicationsAdvanced prompt engineering techniques for financial and tax researchAI-powered search engines and deep research platforms for accounting professionals AI as an ideation and thinking partner for complex accounting problems Specialized accounting research tools and AI superstoresPersona priming and P&P stacking methodologies for optimal AI interactionsEthical considerations and limitations of AI in accounting researchThe compliance chess effect: AI's impact on tax planning and regulatory responseAI-driven automation for regulatory updates and compliance monitoring

The major topics that will be covered in this class include:A review of the various lookup functions, beyond VLOOKUPLearn which lookup works best for your situationHow to apply the many lookup functionsDiscover advanced lookup techniques like nested lookups, approximate matching, and handling errors effectivelyAn in-depth review of the following functions:VLOOKUP / HLOOKUPXLOOKUPMATCH / INDEXXMATCHINDIRECTFILTERSORT / SORTBYUNIQUEAn overview of some newer functions

FASB Technical Agenda and upcoming changes ASUs Implementation dates and methods Audit quality initiatives Changes to AICPA auditing standards; and PCAOB standards

Overview of the four loss limitation rules and how the PAL rules interact with the other limitations Definition of a PAL including a detailed review of the 7 determining factors contained in the Treasury Regulations with a review of several recent court decisions that interpret this regulation Impact of PAL rules on real estate ownership Learn the six Nonshelterable Passive Activity (NOPA) rules that act as anti-abuse rules to the PAL rules Discuss how the PAL rules impact tax credits Discuss tax elections and planning techniques associated with PALs

Trust obstacles and pitfalls Revoking irrevocable trusts Trust protectors Succession planning, retirement planning and estate planning through trusts Basic issues related to special needs and Medi-Cal planning General Outline of planning with GRATs, QPRTs, IDGTs, etc. Planning with A-B and A-B-C (QTIP) trusts Asset protection through domestic and foreign trusts

The major topics that will be covered in this course include:Introduction to GPT Vision - Understanding the fundamentals of GPT Vision and its capabilities.Advantages of Vision Mode Research - Exploring the unique benefits of visual data analysis over traditional methods.Accessing GPT Vision - Guidance on how to access and utilize GPT Vision capabilities.Financial Screenshot Analysis - Techniques for analyzing financial documents and reports through screenshots.Operational Insights from Visual Data - Using images to gain insights into operational processes and asset management.Integration with Google Maps  - Learning how to combine ChatGPT's vision capabilities with mapping technologies for enhanced spatial analysis.Sentiment and Facial Expression Analysis - Techniques for interpreting emotions and sentiments in images to gauge client and employee feedback.Body Language Interpretation - Analyzing body language in images to understand non-verbal cues in business contexts.Effective Photo Capturing Techniques - Best practices for taking photos that provide optimal insights for financial analysis.

The impact of recent legislation on the construction industry How to qualify for the “small contractor exemption” and its advantages to the taxpayer Options available to the “small” contractor regarding taxation of long-term contracts How the choice of entity impacts taxation of contractors How AMT impacts the construction industry IRC §460 and “large” contractors How “uninstalled materials” impact taxation of contractors How the “look-back” rules impact contractors How the “10 percent method” can allow certain contractors to defer recognizing taxable income Critical tax planning strategies for contractors

Examine real-world misappropriations of cash, check frauds, vendor scams, credit card abuse, grant frauds, benefit schemes, inventory thefts, and payroll frauds Consider and develop controls to stop fraud Tailor controls to the size and fit of the government or nonprofit

The major topics that will be covered in this course include:Review common deficiencies identified by the AICPA and state boards of accountancy.Feature discussion on a variety of topics, including analytical procedures, sampling, group audits and risk assessment.Review of the areas of concern and how you can overcome them by employing best practices.

Audit requirements Audit procedures Requirements under HUD Consolidated Audit Guide and the Uniform Guidance

FASB Technical Agenda and upcoming changes ASUs Implementation dates and methods Audit quality initiatives Changes to AICPA auditing standards; and PCAOB standards

Overview of the four loss limitation rules and how the PAL rules interact with the other limitations Definition of a PAL including a detailed review of the 7 determining factors contained in the Treasury Regulations with a review of several recent court decisions that interpret this regulation Impact of PAL rules on real estate ownership Learn the six Nonshelterable Passive Activity (NOPA) rules that act as anti-abuse rules to the PAL rules Discuss how the PAL rules impact tax credits Discuss tax elections and planning techniques associated with PALs

Trust obstacles and pitfalls Revoking irrevocable trusts Trust protectors Succession planning, retirement planning and estate planning through trusts Basic issues related to special needs and Medi-Cal planning General Outline of planning with GRATs, QPRTs, IDGTs, etc. Planning with A-B and A-B-C (QTIP) trusts Asset protection through domestic and foreign trusts

The major topics covered in this course include:An overview of control frameworks and conceptsStrategic considerations that can be incorporated into control developmentUnderstanding and controlling risk that arises when organizations change or choose not toThe COSO Internal Control Framework and the COSO ERM Framework