CPE & Event Catalog

The design and implementation of internal control over financial reporting.

Internal controls fundamentals. Management assessment of internal controls. Comprehensive examination of financial statements. Fraud management strategy. Financial reporting controls and information systems checklist-medium to large business. Sample audit programs for financial statement accounts. Fraud risk factors relating to misstatements. Computer applications checklist-medium to large business.

Evolution of internal control concepts. Revamped 2013 COSO Internal Control - Integrated Framework. Designing an adequate `umbrella' of internal controls over financial reporting to prevent, or detect and correct, material misstatement due to fraud or error. Specific internal control considerations and sample documentation for smaller entities. Additional responsibilities for the audits in accordance with the Sarbanes-Oxley Act, Government Auditing Standards and Single Audit Act requirements.

Presentation of financial statements. Statement of cash flows. Consolidated and separate financial statements. Accounting policies, estimate changes and errors. Financial reporting in hyperinflationary economies. Earnings per share. Interim financial reporting, and more.

Interviewing on government audits. Why we interview and who to interview. Types of interviews. Open-ended questions. Close-ended questions. Preparing for and conducting interviews. Differences between interviews and interrogations. Identifying and working with difficult interviewees.

Why interview and who to interview. Types of interviews. Preparing for and conducting interviews. Differences between interviews and interrogations. Dealing with difficult interviewees.

Understanding the entity and its environment, and the applicable financial reporting framework. Understanding the components of the entity's system of internal control. Considerations for understanding IT. Identifying and assessing the risks of material misstatement.

Alignment with IFRS. Types of Islamic business entities. The concept of Zakat. The concept of Sukuk. Islamic financial statements. Sharia auditing. Users of Islamic accounting information.

The nature of cybercrime. Staying current on cyberthreats and avoidance strategies. The Gramm-Leach-Bliley financial modernization act. Penalties for unauthorized disclosure or use of taxpayer information. Probability of experiencing a data breach. Ensuring data securing. Identifying the risks and their impact, and more.

Key features for choosing a retirement plan for a small business. Key questions an advisor must ask a small business owner to help determine suitability for a retirement plan. Key questions an advisor must ask a small business owner to help ensure compliance with a SEP IRA or a SIMPLE IRA. How SEP and SIMPLE IRAs benefit the small business owner. How SEP and SIMPLE IRAs benefit employees of small businesses. The tax benefits that help to offset the cost of employer contributions. How to determine which business is eligible to adopt a SEP or SIMPLE IRA. How to determine which employees must be covered.

Critical post-mortem estate planning decisions and tax compliance requirements.

Summary of key SEC regulations. Securities Act of 1933. Key sections. Securities Exchange Act of 1934. Regulation S-X. Regulation S-K. Regular fair disclosure. Sarbanes Oxley Act.

Roth early distribution example. IRA rollovers. RMD and QCD examples. Net unrealized appreciation example. Form 1099-R.

Lease components. Asset and liability recognition. Lease recognition topics. Variable lease payments. Lease modifications. Elections. Sale and leaseback transactions. Lease presentation. Lease disclosures.

Critical disclosures related to liquidity, accounting uncertainty, and going concern for nonprofits.

Ensuring that your firm has the capacity to grow and expand.

Basic marital tax matters. Transfers incident to divorce. Spousal and child support. Avoiding tax on debt cancellation and foreclosure. Repossession. Bad debts.

Filing status. Advantages and disadvantages of a separate return. Head of household. Children of divorced parents. Transfers incident to divorce. Alimony and child support. Debt cancellation and foreclosure. Basis reduction. Both installment and non-installment method sales.

Differentiating between managing and leading, while highlighting the importance of each. Assessing your own natural management and leadership style. Adapting management and leadership styles to the specific circumstances. Becoming a catalyst for positive change. Overcoming barriers to successfully managing and leading. Successfully engaging in difficult conversations to minimize performance issues and conflict.

How to identify and mitigate shifting fraud risks in any entity.