CPE & Event Catalog

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.

Worksheets and workbooks. Worksheet navigation. Shortcut menus. Creating a workbook, and more.

The nature of inventory. Inventory strategy. Inventory policies, and more.

When to use factoring. How much does a factor make? Selecting a factor. Factor application and setup fees. UCC-1 financing statements. The factoring process. Reasons to change factors. Advantages of factoring. Disadvantaging of factoring.

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.

Connecting with clients. Bank financing. Cash flow management. Know your client.

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.

The key performance indicator. Critical success factors. KPI derivation problems. Key KPI considerations. KPI software.

SOC scope audits of systems of internal controls. Performance and operations. Economic value added. Financing. External funds needed. Debt vs. equity. Accounting. Lean accounting and process mapping. Activity-based costing.

SOC scope audits of systems of internal controls. Performance and operations. Altman Z-Score. ROIC Tree. Economic value added. Financing. External funds needed. Debt vs. equity. Accounting. Lean accounting and process mapping. Activity-based costing.

Revenue recognition. Identifying the contract with a customer. Identifying the performance obligations in the contract. Determining the transaction price. Allocating transaction price to performance obligations. Recognizing revenue when the entity satisfies a performance obligation. Lease transactions. Effective dates for the new standard. Lease classification for a lessee. Subsequent measurement 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.

The essentials of law firm accounting. Law firm financial statements. Fee revenue. Law firm management reporting. Bad debts. Billing rates. Chargeable hours. Law firm controls.

A new type of workplace diversity.

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.