CPE & Event Catalog

What is a Non-GAAP financial measure? What drove the increase in use of Non-GAAP financial measures. Regulation S-K. Prominent presentation. SEC comment letters.

The disclosure of Non-GAAP information. Regulation G exemptions. Regulations S-K requirements. The prevalence of Non-GAAP financial measures. Validity of Non-GAAP financial measures.

Nonprofit entity. Basic nonprofit accounting concepts. Nonprofit financial statements. Revenue accounting. Government grants. Investment accounting. Inventory accounting. Fixed asset accounting, and more.

Internal controls over reliable financial reporting.

Engagements for which written documentation is required or not required. Documentation for the following types of engagements - audits, reviews, compilations, and preparations. Importance of documentation. Basics for all engagements. Documentation definitions. Form, content and extent. Reviewing documentation. Documentation finalization. Revisions to documentation after the report date. Selected required documentation. Common documentation deficiencies. Preparation engagement. Review engagement. Pro forma compilation engagement. Examination under SSAE. Review under SSAE. Agreed upon procedures engagement under SSAE.

Economic pandemonium. Extremes or "tails" not seen before. Greater government intervention. Greater risks at operational and strategic levels. Organizations blind-sided with events outside their control. Profound challenges for the financial team. Widely-taught business principles may not work effectively. Macro-economic events may override all micro-factors.

Cash receipt inefficiencies. Optimal accounting for check receipts. Optimal accounting for cash receipts. Optimal accounting for petty cash. Optimal number of bank accounts. Additional controls to consider. Monitoring of optimal systems. Effects of optimal accounting on the annual audit. Impact of optimization on the financial statements. Impact of optimization on closing the books. Impact of optimization on fraud.

Payables inefficiencies. Optimal accounting for invoice approvals. Optimal accounting for three-way matching. Optimal accounting for expense reports. Optimal accounting for data entry. Optimal accounting for payments. Monitoring of optimal systems. Impact of optimization on closing the books. Impact of optimization on fraud. Impact of optimization on the annual audit.

Data collection inefficiencies. Data error problems. Employee deductions. Payroll calculations. Technology issues. Staffing impact.

Advantages and disadvantages of factoring. Overall conditions for sale accounting. Level of recourse considerations. What type of language would be problematic. Continuing involvement. Assessment of constraints. Factoring arrangements qualifying as a sale. Derecognition guidance. Factoring arrangements not qualifying as a sale.

Conducting a tech stack assessment, including an inventory of current tools and applications. Identifying essential and redundant tools. Exploring cost-effective alternatives. Calculating your total cost of ownership.

Order entry controls. Fraud triggers. Order entry concepts. Alternative order entry control systems. Controls education.

Overview of the statement of cash flows. Classifying cash flows. Gross vs. Net presentation.

The importance of going paperless. Key technologies that facilitate a paperless office. Advantages of going paperless. Examples of leading document management systems and processes.

Partnership advantages and disadvantages. Partnership agreement. Timing issues. Partnership recordkeeping. Essential accounting for partnerships. Case study for standard partnership operations. Admission of a new partner to the partnership. Liquidations with interim partnership. Liquidations with interim payments.

Basis rules and calculations.

Partnership concepts. The partnership agreement. Economic substance doctrine. Sale or exchange of partnership interests. Partnership consolidations and divisions. Partnership tax forms. Partnership income and expenses.

Partnership taxation. Contributions to partnerships. Sales and exchanges of partnership interests. Partnership distributions and liquidations.

Introduction to partnership taxation. Partnership income. Contributions to partnership. Sales & exchange of partnership interests. Partnership distributions. Partnership liquidations. Limited liability companies.

Passive loss and at-risk rules. Material participation. Passive and non-passive activities. Carryover of disallowed losses.