CPE & Event Catalog

Guide to analytical procedures. Levels of assurance provided. Examples of analytical procedures. Analytic procedure case study. Proposal adjustments based on analytical procedures.

Key terminology. Characteristics of audit sampling. The audit sampling process. Audit sampling in tests of controls. Sampling for substantive tests of details. Monetary unit sampling. Classical variables sampling.

The experienced auditor standard. Types of working papers. Organization of working papers. Final file. Auditor legal liability issues. Confidentiality issues. Ownership of working papers.

The reasons of plaintiffs. Common law liability. Statutory law liability. Criminal liability for auditors. Auditor risk mitigation.

Real estate loans. Real estate financing. Fund sources. Mortgage options. Real estate investing fundamentals. Commercial financing. Equipment leasing.

Considerations when selecting a data analytics procedure. Use of visualization techniques. Data access concerns. Conducting a data analytics procedure.

Early distribution penalty exceptions.

The clearing and settlement process. ACH payments. Wire transfers. The FedNow payment option. The Venmo payment option. The Xoom payment option. The Zelle payment option. Issues favoring electronic payments. Conversion best practices. Electronic payment controls.

The gift tax. Who pays gift tax. The trust concept. IRS Form 709. Computing the gift tax amount. Inter vivos direct skips.

IT auditing. Audit process. Auditing it governance. Auditing entity-level controls. Auditing cybersecurity programs. Auditing data centers. Auditing networking devices. Auditing windows servers. Auditing web servers and web applications. Auditing databases. IT auditing efficiency.

IRA. Roth IRA. Caps on IRA contributions. Rollover options. Allowable distributions. Taxability of IRA interest. Inherited IRAs. Applicable tax forms.

Type of investors. Asset-backed securities. Bond markets. Equity markets. Foreign exchange markets. Future markets. International debt markets. Money market.

Leveraging prompt engineering in ChatGPT for various accounting tasks. Exploring the applications and limitations of ChatGPT in accounting. Empowering efficiency for everyday accounting tasks.

Health care entity overview. System of accounting. Not-for-profit accounting and reporting. Governmental accounting and reporting. Cash and receivable accounting. Inventory accounting, and more.

PPACA provisions. Personal tax changes. Employer tax changes.

Hedge accounting. Types of hedges. Hedge accounting steps. Cash flow hedges.

Business or hobby. Hobby expenses. Nine relevant factors.

Home office deduction. Qualifying for a deduction. Calculation the deduction. Sale or exchange of the home. Recordkeeping recommendations.

Qualifying for a home office deduction. Figuring the home office deduction. Deducting and recordkeeping.

Criminals obtaining personal information. Fraud prevention. Password compromising. Monitor your digital assets.