CPE & Event Catalog

Identifying the contract(s) with a customer. Definition of customer. Combination of contracts. Portfolio level vs. Contract-by-contract basis. Contract modifications. Identifying the performance obligations in the contract. Determining the transaction price. Allocating transaction price to performance obligations. Recognizing revenue when (or as) the entity satisfies a performance obligation.

Documentation as a means of audit quality. Responsibilities of the workpaper reviewer. Appropriate review notes at various phases of the engagement, including before and after audit report date and report release. Important tips for providing reviews notes that will promote an effective and efficient financial statement audit.

Common security weaknesses that occur with hardware and software at home and in the office. Malware, ransomware, data breach, and incident response tips. Internal control failures which result in the theft of assets or unauthorized manipulation of data.

AGI limits. Roth contributions. Modified adjusted gross income. Designated Roth account. Roth conversions. Early withdrawal penalty tax.

The primary ways in which Roth IRAs can be funded. What makes a Roth IRA distribution qualified. The ordering rules for Roth IRA distributions and when they should be used. The tax reporting requirement that an IRA custodian should meet for a Roth. IRA distribution.

Payroll tax advantages. Requirements to form an S corporation. The S corporation election. The annual S corporation tax return. Accounting methods. Section 199A deduction for qualified business income. S corporation distributions. Differences between the S corporation and other entities.

Estates and trusts as eligible shareholders. Form 1120S, Schedule B-1. Grantor trusts. Estate and gift tax treatment. GRAT and GRUT. Beneficiary controlled trusts.

Gains and losses realized. Asset transfer. Stock transfer. Sale of assets. Purchaser's tax consequences. Allocations. Effects of agreement.

The dynamic field of S corporation taxation.

Schedule K-2. Form 1116. Foreign tax credit. Schedule K-3. Schedule K-2. Schedule K-1.

Tax planning for S corp. Audit triggers. Compliance regulations. Social security benefits.

SEC climate-related disclosures. Climate-related risks. Guidance on climate-related opportunities. Transition plans, scenario analysis, and internal carbon prices. BOD oversight of climate-related risks. Targets and goals. Financial statement effects. Expenditure effects. Financial statement disclosure requirements.

Greenhouse gases. Carbon offsets and renewable energy credits. Climate-related risks. Risk management process. Financial statement effects. Financial impact metrics.

Business. Risk factors. Cybersecurity. Legal proceedings. Mine safety disclosures. MD&A. Quantitative and qualitative disclosures. Financial statements. Changes in disagreements with accountants. Controls and procedures. Executive compensation.

The Form 8-K. Controls related to the Form 8-K.

Form 8-K filing. Registrant's business and operations. Financial information. Securities and trading markets. Matters related to accountants and financial statements. Corporate governance and management. Asset backed securities. Financial statements and exhibits.

Where can I find the disclosure requirements? Measures of performance. Final amendments. Requirement to disclose a company- selected measure. Effective date and transaction requirements.

Expanding coverage and increasing retirement savings. Preservation of income. Simplification and clarification of retirement plan rules. Technical amendments. Administrative provisions. Revenue provisions. Tax Court retirement provisions.

How evolving transactions are being used to perpetrate real-life fraud.

Sales and use tax accounting. Sales tax nexus. The South Dakota vs. Wayfair case. Sales tax exceptions. Streamline sales and use tax agreement. Use tax. Buying and selling a business. Sales tax audits. Additional sales and use tax topics.