CPE & Event Catalog

Material participation. Activity definition. Passive and non-passive activities. Passive activity loss. Passive activity loss. Passive activity gross income. Passive activity deduction. Passive activity credits. Items received from pass-through entities. Interaction with other code sections.

Pass-through business deduction. Section 199A.

The genesis of accounting controls. The proper balance of control systems. Common fraud factors. Control principles. Payables concepts.

Checks. P-cards. Electronic payments. ACH. Wire. Instant payments. Petty cash.

The genesis of accounting controls. Common fraud risk factors. Fraud triggers. Controls principles. Terminating controls. Payroll concepts. Controls education.

Payroll management. Definition of an employee. Employee time tracking. Employee compensation. Employee benefits. Payroll deductions. Payroll taxes. Tax remittances. Unemployment taxes. Payments to employees. Accounting for payroll. Payroll reports, and more.

When the IRS can assert various penalties. Statutory exceptions to penalty assertion. IRM rules for penalty abatement. Circular 230 rules for contingent fee agreements and limitations on fees.

The good and bad sides of performance appraisals. The performance appraisal process. Performance review models.

Overview of non-audit service options and when appropriate to apply. Agreed-upon procedure engagements. Assertion-based and direct examination engagements. Compliance attestation special considerations.

Summary of the requirements of au-c section 510. Audit process. Small audit systems. Relevant assertions.

Financial planning. Time value applications. Personal financial statements and budgeting. Career planning and financial statements. College education planning. Return and risk of investments. Banking and cash management. Managing debt, and more.

Defining primary personality style characteristics. Determining your own primary personality style and the style of others. Effectively adapting for improving interactions with various personality styles. Leveraging strengths and minimizing the negative impact of personality weaknesses. Applying personality style analysis to real-life situations involving clients, staff, peers and superiors.

Individual tax law changes that may occur in 2025 and beyond.

Treasury regulations. Judicial authorities. Major reporters. Internal revenue code. Revenue rulings. Revenue procedures. Tax research methodology. Searches.

IRS practice. Representing a client before the IRS.

The primary purpose of workpaper documentation, and minimum documentation requirements for workpaper preparers. Best practices for documenting complex and subjective procedures and conclusions, such as estimates, substantive analytic procedures, etc. that impact the nature and extent of audit documentation needed to support audit conclusions. Discussing the financial statement audit risk concept, including how proper application better ensures a higher quality audit. Tips for an efficient workpaper review process that complies with relevant standards. Understanding the quality management standards and guidance related to a CPA firm's responsibilities for its system of quality management. Explain the importance of establishing, applying, and monitoring quality control policies and procedures related to audit documentation.

What AP needs to do to get ready for the year-end close. This year will be different: getting ready for year end. The last check run. Handling discrepant and outstanding invoices at year end. Handling invoices at year end: getting them into the correct fiscal year. Dealing with the T&E laggards. When the approving manager is the problem. The year end calendar. Handling accruals in accounts payable. A ten step plan to get any organization ready in compliance with the form 1099 reporting rules. Form 1099-MISC: filing for an extension. You're not alone: biggest 1099 and W-9 headaches. Closing tips: eight simple ways to make year end run smoother. The last detail: thanking the staff. Next year will be different: laying the groundwork for a better close next year.

Financial planning. Critical issues in managing wealth. Annuities to create a distribute wealth. Long-term care insurance to protect wealth. Facilitating wealth transfer. Wealth accumulation and protection. Income tax planning.

When adopting the accounting and financial reporting alternatives would be to the advantage of private companies.

The qualities of a skeptical auditor and how to utilize skepticism in assurance services.