CPE Catalog & Events

The major topics covered in this course include:Financial statement analysis, and communicating insights to financial statement usersImproving audit quality through strong analytic procedures, including identifying and responding to risk of material misstatementDeveloping plausible expectations for comparison to actual financial resultsDetecting earnings management and other risks through analytic procedures

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

Auditing COSO 2013 Update

Accommodation requests - religious practices Accommodation requests - disabilities Substance Abuse - constructive confrontation Substance Abuse - duty to accommodate as a disability Disclosures of potentially contagious infections

The importance of making yourself available How to start a conversation and what to NOT talk about The art of how to listen When you don’t understand what they just said Don’t fool by equivocations when they respond to a question Materiality and perception

Importance of capital accounts Reporting negative tax basis Tax accounting for property contributed to a partnership Pre-contribution appreciation Effect of the Ceiling Rule Allocation of depreciation to partners Alternative and Remedial Methods Effect on financial capital accounts Form 1065, Schedule K-1 Tax basis capital accounts

The major topics that will be covered in this class include:FASB's Accounting Standard Update for Leases (ASC Topic 842)Key differences between ASC Topic 842 and ASC Topic 840Implementation options, entries, practical expedients, and remeasurement-triggering eventsFASB ASU 2023 - 01 - Leases (Topic 842): Common Control Arrangements

Update and integration of recent tax legislation impacting 2024 individual returns Update on significant individual tax developments related to cases and rulings Individual tax changes including the earned income credit, child credit, and child and dependent care credit Section 199A changes, including use of carryforward passive activity and 199A losses and latest tax forms Crypto reporting update 2025 tax rate schedule and other inflation adjusted items; Passive activity and hobby loss rules changes

The major topics that will be covered in this class include:Brief History of Experience-Sharing TechnologiesOmniverse and Metaverse BasicsThe Enterprise MetaverseLeading Case Studies and Platforms to DateNon-Fungible TokensDigital TwinsImmersive LearningRemote PresenceReality Editors and Product ExperienceVisual InspectionSynthetic MediaImmersive ExperiencesHolodeck TechnologyUniversal Basic RealityMetaverse Starter Strategy for Accountants

Data validation Underutilized, but powerful, formulas Formulas for manipulating, transforming, and cleansing data Formulas for data analysis Reference formulas such as =VLOOKUP Pivot tables

Discuss how productivity strategies may improve work-life balance Understand the state tax consequences that may arise when working from home Identify and discuss challenges unique to financial professionals Review how some organizations are providing support to improve work-life balance Explore the role of alternative work arrangements  Examine challenges unique to auditors versus tax professionals A comparison of work-life balance between public and industry accountants How work-family conflict varies among financial professionals Recommendations for improving work-life balance

1.    Why people behave as they do, and how you can effectively motivate anyone to cooperate with you How to judge if your communication is effective in motivating someone How to get someone to really hear you How to communicate so that someone will happily do what you want 2.    How to create trust and get people to like working with you The 3 most important keys for getting someone to feel rapport with you Why rapport is so important, and how to use it to profit in your work How to quickly solve problems with people once you have their rapport 3.    How to handle difficult people Why some people are difficult to deal with, and what you can do about it How you can turn a difficult employee or customer into a powerful asset How to easily solve problems with people who are upset at you 4.    Secret techniques that super-successful communicators use How Ronald Reagan and Bill Clinton are similar, and how you can tap into their "magic abilities" The three most important keys all successful communicators use

The major topics that will be covered in this class include:Discuss the impact of the Section 199A flow-through entities deduction on partnerships and their partnersThe meaning of a "tax basis capital account"How the financial accounting and tax capital accounts differ from one anotherDetermine a partner's share of the partnership's liabilitiesDistinguish "recourse" loans from "nonrecourse" loansWhat are "qualified nonrecourse financing" loans and how they affect partnersSection 704 "built-in gain or loss" rules and how they impact Schedule K-1 reportingSection 4655 "at risk" rules and how they impact Schedule K-1 reporting

SAS 145 Risk Assessment Internal Controls

Sampling Monetary Unit Sampling

Basis of stock and debt Form 1040, Schedule E Shareholder basis of indebtedness Limitation of deduction of losses AAA and distributions

The major topics covered in this class include:Basic requirements of an engagement review.Qualifications for serving as a peer reviewer.Involvement of peer review administrators and technical staff, peer review committees, AICPA, state boards of accountancy.Engagement selection criteria, information to be provided to the peer reviewer, the evaluation of engagements, the synthesis of matters, the nature of the reports, what happens if there is a nonconforming engagement, follow-up actions required by the committee.Common engagement review findings and tips for passing peer review.

Why the brain can remember some things a hundred times better than others Why we typically forget names and faces, and what can be done about it How our emotions follow the motion of our body, and how that can be used to instill instant confidence How to tap into a completely relaxed and/or confident state of mind in 10 seconds or less using advanced hypnotic conditioning and Neuro-Linguistic Programming techniques How to prevent dementia and brain “fog” using specific supplements and exercise How to stay motivated to use the methods outlined in this course to advance your career and achieve a higher quality of life How to use the concept of constant learning to help you maintain a balanced and fulfilling

Update on significant 2023-24 business tax developments related to cases and rulings Review of recent business tax provisions and legislation Depreciation changes in Section 179 and Sec. 168(k) bonus depreciation Tax issues impacting “gig” workers, including Form 1099-K The Schedules K-2 and K-3 of Forms 1065 and 1120S related to foreign transactions

The major topics in this class include:Questions and answers for 10 of the most commonly asked questions employers and business owners have about payrollPayroll taxes and payroll return requirements for employersPayroll-related requirements affecting employers, including overtime and bonus withholding.Federal and state requirements related to common payroll issues, including pay stub and pay frequency.Organizational and business strategies that employers should consider when running payroll, including frequency of pay, who is running payroll, how best to pay your employees, and record retention policies.