CPE & Event Catalog

Soft close overview. Overhead allocations. Intercompany eliminations. Reserve account updates. Revenue accruals.

Statement of cash flow. Cash flow analysis.

Tax impact. Tax terms. Internal revenue code. Treasury regulations. Internal revenue manual.

FASB concepts. Objective of general purpose financial reporting. Fundamental qualitative characteristics. Elements of financial statements.

Tax planning opportunities for IRAs.

Roth 401(k) contribution rules. Direct and indirect Roth conversions. Direct and indirect Roth rollovers from qualified plans.

Financial tax planning. Building an estate. Preservation of wealth. Income splitting, and more.

Understanding and evaluating specialist work. Drivers behind specialist use. Assessing the qualifications of a specialist. Common types of specialists in accounting. Risks of not engaging a specialist. Process of engaging a specialist. Management's role in evaluating specialist work. Specialist-supported transactions in GAAP accounting.

Year-end close.

Types of audit engagements. The nature of GAGAS requirements. Ethics, independence, and professional judgement. Competence. Quality control and peer review. Standards for financial audits. Compliance with GAGAS.

Determining an appropriate sense of quantitative and qualitative materiality. Identifying the critical components of the financial statements that matter most to financial statement users. Evaluating where the financial statements are most likely to contain material fraud and error and ensuring adequate internal control and monitoring to mitigate those risks.

Building an effective time management framework. Three time factors-time wasters, time savers and time management techniques. Managing oneself to improve the management of time.

Fundamentals. Practical applications.

Advanced automation strategies. Key tools for automation. Practical automation in finance. Navigating common pitfalls.

Fraud.

Required Minimum Distribution (RMD). SECURE Act 2.0. Who is subject to RMDs by Account Types? How to calculate owner RMDs. Determining the FMV. QCDs as RMDs.

Exemptions, exclusions and discounts. Portability and step-up in basis. Asset valuation. Deductions. Trust funding and administration.

Advance directives. Creating trusted planning relationships. Retirement plans. Roth planning and conversions. Reverse mortgages.

Top accounting, financial reporting, operational, and other challenges nonprofits face.

Identifying the acquirer. Pre-acquisition contingencies. Acquisition-related costs. Contingent consideration. The role of the purchase agreement. Recognizing & measuring identifiable assets and liabilities. Classifying or designating. Recognizing assets acquired and liabilities assumed. Recognition exceptions. Measuring assets acquired and liabilities assumed. Noncontrolling interests, and more.