CPE & Event Catalog

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.

Governmental accounting overview. Fund accounting. Basis of accounting and measurement focus. Reporting capital assets. Reporting liabilities. Budget and budgetary accounting. Common accounting transactions. Classification and terminology, and more.

Group audits.

Proven tips and techniques for ensuring your firm has the capacity to grow and expand.

Guide to analytical procedures. Levels of assurance provided. Examples of analytical procedures. Analytic procedure case study. Proposal adjustments based on analytical procedures.

Key terminology. Characteristics of audit sampling. The audit sampling process. Audit sampling in tests of controls. Sampling for substantive tests of details. Monetary unit sampling. Classical variables sampling.

The experienced auditor standard. Types of working papers. Organization of working papers. Final file. Auditor legal liability issues. Confidentiality issues. Ownership of working papers.

The reasons of plaintiffs. Common law liability. Statutory law liability. Criminal liability for auditors. Auditor risk mitigation.

Considerations when selecting a data analytics procedure. Use of visualization techniques. Data access concerns. Conducting a data analytics procedure.

Early distribution penalty exceptions.

IT auditing. Audit process. Auditing it governance. Auditing entity-level controls. Auditing cybersecurity programs. Auditing data centers. Auditing networking devices. Auditing windows servers. Auditing web servers and web applications. Auditing databases. IT auditing efficiency.

IRA. Roth IRA. Caps on IRA contributions. Rollover options. Allowable distributions. Taxability of IRA interest. Inherited IRAs. Applicable tax forms.

Leveraging prompt engineering in ChatGPT for various accounting tasks. Exploring the applications and limitations of ChatGPT in accounting. Empowering efficiency for everyday accounting tasks.

Health care entity overview. System of accounting. Not-for-profit accounting and reporting. Governmental accounting and reporting. Cash and receivable accounting. Inventory accounting, and more.

PPACA provisions. Personal tax changes. Employer tax changes.