CPE & Event Catalog

Determining an appropriate sense of quantitative and qualitative materiality. Identifying the critical components of the financial statements that matter most to financial statement users. Evaluating where the financial statements are most likely to contain material fraud and error and ensuring adequate internal control and monitoring to mitigate those risks.

Building an effective time management framework. Three time factors-time wasters, time savers and time management techniques. Managing oneself to improve the management of time.

Fundamentals. Practical applications.

Advanced automation strategies. Key tools for automation. Practical automation in finance. Navigating common pitfalls.

Fraud.

Required Minimum Distribution (RMD). SECURE Act 2.0. Who is subject to RMDs by Account Types? How to calculate owner RMDs. Determining the FMV. QCDs as RMDs.

Exemptions, exclusions and discounts. Portability and step-up in basis. Asset valuation. Deductions. Trust funding and administration.

Advance directives. Creating trusted planning relationships. Retirement plans. Roth planning and conversions. Reverse mortgages.

Top accounting, financial reporting, operational, and other challenges nonprofits face.

Identifying the acquirer. Pre-acquisition contingencies. Acquisition-related costs. Contingent consideration. The role of the purchase agreement. Recognizing & measuring identifiable assets and liabilities. Classifying or designating. Recognizing assets acquired and liabilities assumed. Recognition exceptions. Measuring assets acquired and liabilities assumed. Noncontrolling interests, and more.

Best practices for creating, editing, and managing PDFs. The process for creating and distributing PDF forms. Integrating PDFs with other applications. Securing your PDFs.

Top trends impacting the accounts payable function.

Define what it means to be a strategic leader. Evaluate your current strengths and identify areas for development. Describe the characteristics of trusted business advisors. Identify specific techniques to connect with, present to, and influence others.

Travel, entertainment, and auto rules.

Treasury management. Bank relations. Cash concentration. Cash forecasting. Clearing and settlement systems. Investment management. Equity financing. Debt financing, and more.

What is a True Sale Opinion, and when does it come into play? True Sale Opinion language. What are the audit impacts from restrictions on use. Conditions for sale accounting.

Trump Accounts Section 530A. Public Law 119-21. IRS Guidance under Section 530A.

Income for distribution purposes. Simple trusts. Deductions. Interest and dividends. Rental income. Partnerships and other pass-throughs.

What is the significance of the retirement plan beneficiary? Primary vs. contingent beneficiaries. Is a trust a designated beneficiary? Why do people want to name a trust as the beneficiary? Income tax aspects of trusts as beneficiary. What happens when the trust beneficiary dies?

Trust terminology. Marital trust vs. credit shelter trust. QPRTs.