CPE Catalog & Events

Examination process: organization of IRS, standards for return selection; AICPA SSTS (revised), Circular 230 guidelines, amended returns and approaches to resolving examination problems Civil penalties, delinquency penalties, accuracy-related penalty, fraud penalty, preparer penalty, promoter and protestor penalties and foreign information return penalty regime Audits and administrative appeals, nature and scope; docketed v. nondocketed appeals, appeals conferences and settlement approaches Collection process: significance of assessment; nature of tax liens and levies, installment agreements, collection due process, offers in compromise and bankruptcy Tax fraud: civil tax fraud badges, criminal tax fraud violations, defenses, voluntary disclosures the role of Kovel accountant Judicial proceedings: Tax Court process, federal district court, Court of Federal Claims and California Superior Court

How is fraud detected The role of external auditors in finding fraud Revenue recognition issues Corrupt management Data mining Physical and biometric controls

President Biden s campaign promises and historical positions on estate planning The gift, estate, and income tax treatment of irrevocable trusts The benefits of spousal lifetime access trusts (SLATs), grantor retained interest trusts (GRATs and GRUTs), qualified personal residence trusts (QPRTs), life insurance trusts (ILITs), domestic asset protection trusts (DAPTs), dynasty trusts, and retirement trusts

Examination process: organization of IRS, standards for return selection; AICPA SSTS (revised), Circular 230 guidelines, amended returns and approaches to resolving examination problems Civil penalties, delinquency penalties, accuracy-related penalty, fraud penalty, preparer penalty, promoter and protestor penalties and foreign information return penalty regime Audits and administrative appeals, nature and scope; docketed v. nondocketed appeals, appeals conferences and settlement approaches Collection process: significance of assessment; nature of tax liens and levies, installment agreements, collection due process, offers in compromise and bankruptcy Tax fraud: civil tax fraud badges, criminal tax fraud violations, defenses, voluntary disclosures the role of Kovel accountant Judicial proceedings: Tax Court process, federal district court, Court of Federal Claims and California Superior Court

Hiring and firing issues – What questions cannot be asked in an interview; how to document employee performance; establishing an annual review system; when an employer may and may not fire an employee, and much more Employment contracts – An analysis of the legal and planning issues in structuring employment contracts; when noncompetition agreements will and will not work Employment issues in the economy – Telecommuters and other special situations Legal liability issues – Recognition of age discrimination, sex discrimination, FLSA issues, minimum wage, overtime, sexual harassment, and more Fringe benefit issues – COBRA, Family and Medical Leave Act, and new developments in health care Medical plans – Who is a full-time employee?

The major topics that will be covered in this class include:Amendments to the U.S. Accounting Standards Codification (i.e. - U.S. GAAP) issued during the 18-month period prior to the program that impact SMEsUpdate and review of the tax and cash special purpose frameworksUpdate and review of the AICPA Financial Reporting Framework for SMEsUpdate on common errors and deficiencies as identified in financial statements as identified in peer reviews and in litigation

Be familiar with the nature and sources of difficult behaviors in the workplace, as well as strategies for addressing them Understand a proven formula for handling difficult people Utilize a problem-solving model to brainstorm strategies for working effectively with challenging individuals Implement a step-by-step process to resolve conflicts between yourself and others within your organization Apply the hostility curve as a tool to maintain control in situations involving angry or upset individuals Implement new strategies for managing your emotions in difficult interactions Understand the impact of attitude on interactions with others Create a personalized action plan for applying course strategies in your workplace

The major topics that will be covered in this course include:The five principles of ethical intelligenceHow to make the right decisions in a range of challenging situationsThe fundamental ethical principal, "Do No Harm"

The major topics that will be covered in this course include:Google Gemini Quick StartGemini Standalone ChatbotMobile AppGemini integration with:WorkspaceGmailDocsSheetsSlidesUser Tips

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:What is a lease?Recognition and measurement of lease assets and liabilities Impact on lessors and lesseesDisclosures and transition rulesEffective dates

Major topics covered in this course include:What starts a government investigation for white-collar crime?What is an indictment?What is extradition?What are pre-trial proceedings?What is a mitigation strategy?What is a plea agreement?What is discovery in a criminal case?What factors influence a sentence in a white-collar crime?What collateral consequences follow for people convicted of business-related crime?

The major topics included in this course include:The reasons for fraudFraudulent acts that are initiated against smaller organizationsMethods to stop fraud attempts against small businesses

The major topics that will be covered in this course include:Understanding ethical implications of AIData privacy and security considerationsCompliance with regulations and professional standardsDeveloping ethical AI policies and procedures

The major topics that will be covered in this course include:Property distributions in liquidation of a partner’s interestSection 751 and its impact on property distributions from a partnershipMechanics of completing Form 7217 – new for 2024The Section 754 election and its role in partnership property distributions

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

The major topics that will be covered in this course include:Accounting Standard Updates issued by the FASB.Not-for-Profit Advisory Committee (NAC) and the projects they are advising the FASB on. 

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

Definitions of key terms under the FMLA, including covered employer, eligible employee, and serious health condition Timing and types of leave under the FMLA Calculating leave time under the FMLA Employer and employee notice requirements The definition of a “disability” under ADA An employer’s obligation to provide employees with a reasonable accommodation under the ADA Guidance on engaging in the interactive process Dos and don’ts of medical certifications The interplay between the Americans with Disabilities Act and the Family and Medical Leave Act

The major topics that will be covered in this course include:Salient provisions the AICPA Code of Professional ConductExamination of actual fraudsDiscussion of internal controls that could have prevented or mitigated actual fraudsContemplation of epiphanies for your own professional scenarios.Implications for professional conduct and compliance with professional standards