CPE Catalog & Events

Critical concepts related to applying the Yellow Book including when the standards are applicable; the types of engagements involved; and the relationship between the Yellow Book and other standards The Yellow Book standards related to ethics; independence; professional judgment; competence and CPE; quality management; and peer review The Yellow Book requirements related to performing and reporting on financial audits and how those requirements affect the audit in areas like internal control

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 Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas

Explore where financial statement preparers should focus the most time and attention on now when preparing interim and annual financial statements, such as:  o    Costs charged to PP&E in the "testing&" phase o    Calculating onerous contract costs o    Calculating the 10 percent test for determining substantially different cash flows Discover highlights of recently-issued IFRS pronouncements, focusing on changes with upcoming effective dates, such as: o    Classification of liabilities as current o    Defining accounting estimates

Common instances of accounting malpractice Current claim trends Frequent defenses to claims Statute of limitations Damages Claims by practice area

The major topics that will be covered in this class include:Data Modeling Essentials: Understanding the core concepts of data modeling in Power BI, including integration of various data sources.Building Relationships: Techniques to establish and manage relationships between different data sets.Calculated Columns and Basic DAX Measures: Introduction to DAX (Data Analysis Expressions) and its application in creating calculated columns and basic measures.Calculated Columns vs Measures: Insights into when to use calculated columns and when to opt for measures.Explicit vs Implicit Measures: Understanding the difference and appropriate application of explicit and implicit measures in data analysis.Hierarchies in Data: Creating and utilizing hierarchies to enhance data analysis and reporting.Using Pivot Tables to Validate Measures: Practical skills in using pivot tables within Power BI to validate and refine measures.

Rules of civil and criminal procedure Applicable standards Testifying basics Cross-examination techniques

The 3 elements of storytelling    3 real world examples                  10 thoughts for the road   

Discussion of recent Peer Review Board activity Update on Enhancing Audit Quality (EAQ) initiatives

Accounting Finance Procurement Inventory

Fraud risk management Fraud risk assessments Data analytics Fraud risk management tools

The fraud triangle The fraud savvy model Symptoms of fraud Benford's Law The net worth method The vulnerability chart 10 steps for action today

The major topics that will be covered in this course include:Implications for individualsChanges to the Saver’s CreditChanging the required minimum distribution rules for Roth 401(k)sChanges to required beginning dates for required minimum distributions of retirement plans. Penalty-Free Withdrawals for Certain Emergency ExpensesSpecial provisions for firefighters and military personnel spouses Increases in catch-up contributions Impact on 529 plansOpportunities for student loan payment matchingImplications for EmployersStarter § 401(k) plans for small employersRequiring automatic 401(k) enrollmentImproving worker access to emergency savingsIncreasing part-time workers’ access to retirement accountsStatute of Limitations on excise taxes imposed on overcontributions to retirement plansMultiple employer §403(b) plansAutomatic portability provisionsOther changes in the administration of company retirement plans

Title VII Americans With Disabilities Act Age Discrimination in Employment Act  Family Medical Leave Act  Fair Labor Standards Act  Equal Pay Act  National Labor Relations Act  Fair Credit Reporting Act 

Overview of IFRS for SMEs General pervasive similar concepts Differences with financial instruments Differences with business combinations Differences in investments in other entities Differences in intangible assets Differences in income taxes Differences in employee benefits Differences in revenue and expenses 

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

Accounting Finance Financial Statement Preparation

The major topics that will be covered in this course include:Introduction: "Bumper Sticker Ethics" Thinking About Ethics:  Digging a Little DeeperCompare: Principles of Professional Ethics in AccountingCase Study: Frank v. Dana Corp.Conclusion: The Conceptual Framework as an Ethics Resource

Revenue Recognition Accounting

A taxonomy of accounting: tax, financial, managerial A spectrum of direct and indirect absorption costing Fact-based Data with Activity Based Costing (ABC ) Why do we need advanced management accounting techniques, such as ABC? How the ABC cost assignment network structure connects costs to products and sales channels Learn to use ABC to manage product, service-line, channel, and customer profitability Understand two views of costs: (1) process view versus (2) product view Comparing ABC with time-driven ABC, resource consumption accounting (RCA), lean accounting, and other costing techniques Operational Costing to Optimize Process Costs - How driver-based budgets and rolling financial forecasts lead to productivity improvement and cost reduction Applying “Attributes” to assess ”value-added costs” and “costs of quality (COQ)” The Shift in ROI’s Source from Tangible to Intangible Assets Increasing the ROI from information – with Corporate Performance Management (CPM) as a Value-Multiplier Accelerating the Rate of Adoption for Implementing and CPM Understand the barriers that slow the adoption rate of CPM: technical, misperceptions, model design, and social / cultural How to overcome behavioral resistance to change

Competitive bids Achieving target profitability