CPE + Events Catalog

Disclosure has never been more critical. This course covers the most commonly encountered U.S. GAAP disclosure requirements. The course is an Update of the structure of the FASB Accounting Standards Codification and its more significant disclosure requirements applicable to non-public entities. In addition to U.S. GAAP, the course includes discussion of disclosure requirements for financial statements prepared using a special purpose framework, e.g., tax basis.

The course provides a comprehensive, hands-on, pencil pushing understanding of the preparation of both S corporation and partnership/LLC tax returns, along with the underlying laws, regulations, etc. The course uses the basic concepts underlying the two main types of business returns: 1120S and 1065 as building blocks for more complex concepts tax preparers should be aware of. The theoretical concepts get illustrated in comprehensive examples that incorporate the most up-to-date law changes and provisions.

The current model for accounting for income taxes, ASC 740, is considered one of the more challenging areas in accounting and financial reporting standards. This course will provide you with a basic knowledge of the accounting model, including an Update of the authoritative standards for deferred taxes, income tax expense, uncertain tax positions, and the classification and disclosure requirements in financial reporting for income taxes.

This case-driven training is designed to get the inexperienced accountant up to speed quickly in the most common areas of individual income taxation. The cornerstone of this course is the preparation of the Form 1040 using actual client data common to most individual income tax returns.

This case-driven training is designed to get the inexperienced accountant up to speed quickly in the most common areas of individual income taxation. The cornerstone of this course is the preparation of the Form 1040 using actual client data common to most individual income tax returns.

Ethics is ultimately about our relationship to ourself, others, and the world in which we live. Therefore, to enhance our relationships with those around us, we must first start with the regard we hold for ourselves. From an ethical vantage, it can be said that we have a moral obligation to work toward self-love, honor, and respect. Matters of self-esteem are important in every aspect of life including goal setting, relationships, establishing boundaries, handling conflict, levels of productivity, and expressing our needs in respectful and dignified ways. This course explores traps of low self-esteem and ways to minimize those traps. We also explore components of high self-esteem and actions to foster higher regard for self. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

AI is an extremely popular topic these days, and for good reason! However, does AI present yet another threat to your privacy? Get answers to this question and more in this session.

Does your organization encourage timely reporting? Does your organization provide substantive protection for those who report? Organizations should be aware of characteristics indicative of a retaliatory culture - one in which bad actors are provided ample opportunity and cover to retaliate.

This course corresponds to our Controllership series. Within this course, we specifically address the Controllers role and pro-active potentials in organization Strategic and Annual Planning. This series of courses is dedicated to exploring the traditional controller role and stepping out of the box to identify areas where the Controller can add strategic value to their organizations. Controllers are essential to the day-to-day accounting for organizations. Yet, the role is not often readily understood. In today’s world of acronyms such as CFO, CEO, COO, CAO, etc. the Controller function may get lost in the shuffle. However, they are a critical group of professionals who ensure the adequacy and transparency of accounting and financial reporting information. When it comes to the task of strategic planning, many feel this role is primarily the responsibility of the executive team and board. However, in this course, we delve into the various steps of the strategic plan and explore where the Controller can add strategic value through providing functional input and insight. Strategic planning is a process used to identify goals, the strategies necessary to accomplish those goals, and the internal performance management system that will be used to monitor and evaluate progress.  

The Professional Ethics Executive Committee (PEEC) of the AICPA has been very busy issuing new and updating existing ethics rules. This course will provide an overview of recently issued and soon to be effective ethics rules that CPAs in both industry and public accounting need to know to be compliant.

Recall lessons learned and practical implementation challenges and complexities with the FASB's Accounting Standard Update for Leases (ASC Topic 842). Identify key differences between ASC Topic 842 and ASC Topic 840, Practical Expedients, remeasurement-triggering events. Session will go beyond the basics and will apply to specific examples. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

This course is designed to introduce the Quality of Earnings report and analysis concept. You'll understand the parties interested in this kind of report, what it is used for, how and when it is prepared, and some of the basic concepts that underlie a Quality of Earnings report. We'll discuss the format and contents of the report, including "as reported" EBITDA, adjusted EBITDA, seller add-backs, out of period adjustments and non-recurring income and expense items. The class will include a comprehensive example illustrating these concepts.

For many small businesses, the standards issued by the FASB may have little to no effect as they impact topics that do not reflect the type of transactions that these entities most frequently experience. This class will focus on the Accounting Standards Updates (ASUs) that are most likely to impact small businesses with a focus on ASUs initiated by the Private Company Council (PCC). We'll then look at alternative reporting options to GAAP including FRF for SMEs and IFRS for SMEs for entities who don't necessarily need to prepare GAAP financial statements but want to use accrual accounting. Finally, we will transition to audit standards that small business auditors will need to implement. 

This course corresponds to our Controllership series. This course is dedicated to exploring the traditional controller role and stepping out of the box to identify areas where the controller can continue to add strategic value to their organizations. Within this segment of our controllership series, we discuss the area of cash and investments and explore how the controller can move these responsibilities into more of a strategic role. In today’s world, the role of cash management is often a pivotal role in the organization. In economically difficult times, controllers may find that they spend a great deal of their time on understanding and managing the organizations' cash position. This is certainly important and, in some areas, can be seen as a staple of the lifeblood of the organization’s ongoing viability. This course takes a look at some of the typical objectives involved in cash management and then evaluates how those objectives can be further stretched into strategic pillars of the organization.  

Cloud computing has become a source of cyber-crime. “Cloud forensics is the application of digital forensics in cloud computing as a subset of network forensics to gather and preserve evidence in a way that is suitable for presentation in a court of law.” Cloud forensics is a combination of the varied types of accounting forensics including: •    Digital forensics •    Network forensics. •    Hardware forensics In cloud crime, the cloud is considered the object when the target of the crime is the cloud service provider they are directly affected by the act. It is considered the subject of the crime when the criminal act is committed within the cloud environment. It is considered the tool when it is used to plan or conduct a crime. This course will delve into the many concepts involved in cloud forensics. The course complements other courses in the series of Becoming a Forensic Accountant.  

This final segment of our four-part Form 1041 series addresses the special income tax issues that arise on the grantor's death or the first spouse. The once docile revocable living trust ignored for income tax purposes now comes to life and requires attention. Trust administration is just as rigorous as probate administration, if not more rigorous. We will review the importance of an approach to Trust Administration and the important income tax tools available to the fiduciary.

In today's data-driven world, spreadsheets serve as the backbone of business and personal productivity. However, creating complex and error-prone spreadsheets can lead to critical mistakes and inefficiencies. This course aims to equip you with the knowledge and tools to build robust spreadsheets, implementing a range of controls and safeguards to ensure data integrity, streamline processes, and maximize accuracy. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Both businesses and individual clients face major changes as a result of new legislation, and tax professionals face the considerable challenge of delivering effective planning advice and services to address this myriad of recent developments. This course addresses this challenge and also encompasses the latest cases and rulings applicable to individual and business clients. Continually updated to reflect enacted legislation. Please Note: Due to content overlap, it is recommended that this course NOT be taken together with BIT4.

Internal Control Fundamentals - Satisfying Audit Requirements for Evaluating Design and Implementation is a critical foundational course. Obtaining an understanding of the entity and its environment is part of assessing risk of material misstatement, in order to design the nature, timing and extent of further audit procedures necessary to obtain sufficient appropriate audit evidence to support the auditor's report. A critical component of understanding the entity and its environment is to evaluate the design and implementation of internal control over financial reporting. Note: This course is recommended as a part of a 16-hour audit skills curriculum for beginning auditors, while it is also appropriate for anyone who has responsibilities for evaluating the design and implementation of internal controls over financial reporting. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Schedules K-2 and K-3 are promulgated by the IRS in order to standardize the reporting of foreign-related tax information for pass-through entities. Even pass-through entities that have no foreign activities, investments, or partners may have a reporting requirement. Schedules K-2 and K-3 for reporting partners' income, deductions, and credits from foreign activity are now required for passthrough returns (Form 1065, 1120-S and 8858). This requirement starts with returns with a tax year that ends in 2021. This course discusses each part of these schedules and explain these new reporting obligations in detail. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.