CPE & Event Catalog

Audit strategies. Auditing cash. Auditing accounts receivable. Auditing inventories. Auditing investments. Auditing fixed assets. Auditing goodwill and intangibles. Auditing accounts payable and accrued expenses. Auditing income taxes. Auditing revenues. Auditing payroll and operating expenses.

The foundation of the accounts payable function. Master vendor file: where the process should begin. Invoice processing. Checks: the original payment vehicle. Corporate procurement cards: streamlining the payment process for small purchases. Electronic payments: the most efficient payment process, and more.

Economic pandemonium. Organizational ability to deal with enterprise risk compromised. Staff expectations and capabilities. Ineffective business principles.

Future of interest rates. Future of the dollar as world currency. Fate of the states.

Presentation of financial statements. Balance sheet. Comprehensive income. Income statement. Statement of cash flows. Notes to financial statements. Accounting changes and error corrections. Changing prices. Earnings per share, and more.

Inputs, processes, and outputs. Recognizing assets acquired and liabilities assumed. Contingent consideration. Measurement periods and adjustments during the measurement period. Definition of customer. Combination of contracts. Performance obligations. Input and output methods, and more.

Cost principles for federal grants. Allowable costs. Arms-length transactions. Allocability. Charges relate to benefits. Allocable costs. Consistent treatment. Inconsistent treatment of unemployment insurance taxes. Adequate documentation.

Rules regarding allowable costs. Cost principles for federal grants. General cost principles. Allowable costs. Reasonable and necessary costs. Allocability. Allocable costs. Shared organizational costs. Consistent treatment.

General standards AR-C Section 60. Engagement principles under SSARS. Definitions and requirements. Client relationships and engagements.

Tax economics. Business planning. Deferred compensation plans. Basic fringe benefits. Business entertainment. Business travel and transportation. Insurance. Equity participation. Estate planning.

Financial and tax fundamentals. Fringe benefits. Business entertainment. Insurance. Equity participation.

Send the invoice to the right place. Create an accurate invoice.

Financial planning framework. Financial planning in tax practice. Business model complications.

Understanding AI tools available today. Creating accounts in AI platforms. Querying data from AI platforms. Customizing your AI subscriptions.

1099 information for bond premiums and qualified dividends. Reporting on forms 1040 and 1041. Covered securities. Non covered securities. Bond premium. Bond acquisition premium. Accrued market discount.

The state of the standards. Accounting and auditing standards in the United States. Reporting on the going concern assumption for compilations and reviews.

Governmental going concern issues. Risk assessment procedures. Auditor's issues. Communication issues. Auditor best practices.

Overall accounting for goodwill. Qualitative vs. quantitative. Performing the qualitative test. Performing the quantitative test. Income tax considerations. Goodwill impairment accounting alternative. Goodwill disclosures for public entities. Goodwill disclosures for accounting alternative.

The nature of goodwill. The nature of goodwill impairment. The nature of a reporting unit. Overview of goodwill impairment accounting.

Business combination refresher. Initial recognition of goodwill. Overall accounting for goodwill. Impairment testing requirements. Qualitative vs. Quantitative. Performing the qualitative test. Performing the quantitative test. Income tax considerations. Goodwill impairment accounting alternative. Goodwill disclosures for public entities. Goodwill disclosures for accounting alternative. Real world examples of goodwill disclosures.