CPE & Event Catalog

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.

Fraud and criminological theories.

Leadership roadblocks. Leadership vs. managing. Skill-building techniques: communications, negotiations and personal marketing. Leadership in ethics. Psychodynamic leadership theory. Leadership traits, skills and styles.

A new type of workplace diversity.

Roth early distribution example. IRA rollovers. RMD and QCD examples. Distribution Code 1 and 2 . Net unrealized appreciation example. Form 1099-R.

ASC 842 organization. Scope. Illustrative examples. Lessee lease classification. Recognition and measurement. Subsequent measurement. Lessor accounting. Lease modifications. Sale and leaseback transactions. Subleases. Financial statement presentation requirements. Disclosure requirements. Top challenges in ASC 842.

Lease determination. Lessee lease classification. Recognition and measurement. Subsequent measurement. Lessee accounting. Lessor accounting. Lease modifications. Sale and leaseback transactions. Financial statement presentation requirements. Top challenges in ASC 842.

Lease components. Asset and liability recognition. Lease recognition topics. Variable lease payments. Lease modifications. Elections. Sale and leaseback transactions. Lease presentation. Lease disclosures.

Alternatives to adopting Topic 842. Short-term lease and related-party leasing arrangements. Identifying lease agreements under the new rules. Proper treatment of lease incentives, leasehold improvements, and lease modifications.

Overview of ChatGPT and large language models. ChatGPT applications in forensic accounting. Strengths and limitations of ChatGPT. Six key principles for effective LLM use.

Cybersecurity. Accounting Information Systems (AIS).

Critical disclosures related to liquidity, accounting uncertainty, and going concern for nonprofits.

Learn the difference between mergers and acquisitions, as well as the reasons to engage in M&A. Understand how an acquisition changes some of the core accounting principles. Incorporate fair value adjustments and the impact on deferred taxes. Calculate goodwill and what it represents. Recognize how the deal structure may change the accounting for certain items. Identify the treatment of debt issuance fees and transaction expenses.

Definition of a business. Business combination. Asset acquisition. The acquisition method. ASC 810-10-15-8, and more.

Independence rules are set by the AICPA. Yellow Book. SEC. DOL. PCAOB. State boards of accountancy. State CPA societies. Federal and state agencies. Banking. Insurance. International Ethics.

Filing status. Advantages and disadvantages of a separate return. Head of household. Children of divorced parents. Transfers incident to divorce. Alimony and child support. Debt cancellation and foreclosure. Basis reduction. Both installment and non-installment method sales.

Malpractice issues for CPA's. Sources of CPA's duty of care. Common law causes of action against CPA's. Key case law defining reasonable CPA behavior. Negligence claims. Contract liability and legal defenses. Damages in contract and tort claims. CPA malpractice litigation consequences. CPA responsibilities in error disclosures to clients. Risk mitigation and professional protection strategies.

The goals of a management control system. The control loss continuum. Result controls. Action controls. Personnel controls. Complementary controls. Planning systems. Incentive systems. The cost of management control systems. The impact of an ethical environment.

Management introduction. Objectives and planning. Organization. Organization structures and staffing. Motivation and leadership. Communication and developing employees. Other management tips.

Differentiating between managing and leading, while highlighting the importance of each Assessing your own natural management and leadership style Adapting management and leadership styles to the specific circumstances Becoming a catalyst for positive change Overcoming barriers to successfully managing and leading Successfully engaging in difficult conversations to minimize performance issues and conflict