CPE & Event Catalog

5-step process for recognizing revenue.

Sales tax topics include taxable gross income, the use tax, exemptions, interstate and foreign sales, and special areas including construction activities and information technology. The B&O tax covers includable gross income, deductions, reimbursements, interstate apportionment, credits, and local B&O taxes. Tax administration and audits discusses Washington tax resources, registration, interest, penalties, reducing audit risk, preparing for a tax audit, and tax audit survival.

Proper planning of benefit plan audit engagements and developing audit strategy while improving overall efficiency. Common pitfalls in planning and detailed audit procedures. Changes affecting 401(k) plans, including recently issued SASs. Common mistakes as noted in peer reviews and DOL inspections.

Sales tax topics include taxable gross income, the use tax, exemptions, interstate and foreign sales, and special areas including construction activities and information technology. The B&O tax covers includable gross income, deductions, reimbursements, interstate apportionment, credits, and local B&O taxes. Tax administration and audits discusses Washington tax resources, registration, interest, penalties, reducing audit risk, preparing for a tax audit, and tax audit survival.

Incentive Compensation Plans That Incentivize: Incentive plans can influence behavior, but do they effectively drive the performance we desire? This seminar will explore why incentive plans work and why not. We will also discuss challenges like setting limits on incentives and recognizing performance across different divisions. Corporate Governance Best Practices: Balancing financial responsibilities with sound governance and ethical leadership can be challenging, particularly for smaller organizations. We will cover the essential skills for leading with accountability, setting high ethical standards, and engaging effectively with the Board. Developing a Great Internal Audit Department: How can we enhance our Internal Audit department and increase its value? What metrics should we track, and what key elements are essential for success? A modern Internal Audit department pays for itself, and this course will help you maximize its value. Ethical Decisions Making Made Easy: Ethics can be complex, but developing strong decision-making skills is essential in today's pressured environment. This course offers a clear framework for navigating ethical dilemmas, helping you make confident decisions, uphold your integrity and maintain your license. Remember, ethics is not just about meeting requirements; it reflects who we are and our core values.

Criteria that the IRS uses to select returns for examination. Substantiation requirements for travel, charitable contributions, vehicles, meals, virtual currency considerations and tax-related identity theft. Understanding worker classification determinations on who is an employee and who is an independent contractor. Distinguishing S corporation officer's reasonable compensation issues. How the IRS holds persons other than an employer liable for unpaid payroll taxes.. Tax-related identity theft procedures.

Narrow-scope accounting standards updates. Financial instruments and leases. FASB exposure drafts and projects. Exposure drafts of new auditing standards. Preparation. compilation. and review engagement updates.

Sales tax topics include taxable gross income, the use tax, exemptions, interstate and foreign sales, and special areas including construction activities and information technology. The B&O tax covers includable gross income, deductions, reimbursements, interstate apportionment, credits, and local B&O taxes. Tax administration and audits discusses Washington tax resources, registration, interest, penalties, reducing audit risk, preparing for a tax audit, and tax audit survival.

Overview of Reasonable Compensation requirements for S and C Corporations, Key court rulings and their implications, IRS audit procedures related to Officer Reasonable Compensation, Role of Accountable Plans in determining Reasonable Compensation, Strategies for defending Reasonable Compensation.

Prepare now and protect yourself from new audit examinations. What to do when there is tax-related identity theft. Understanding substantiation requirements for travel, charitable contributions, vehicles, meals, virtual currency considerations, and tax-related identity theft. Gaining an in-depth understanding of IRS hot examination issues including passive loss rules, real estate professional status, and the Section 199A provisions as they pertain to rental real estate. Identify how the IRS holds persons other than an employer liable for unpaid payroll taxes, a.k.a., the trust fund recovery penalty. Understanding IRS Audit Techniques Guides and Compliance Campaigns. Recognizing the 30-day letter and the 90-day letter, including what the taxpayer's responsibilities are.

The SEFA. Documentation and other considerations.

Sales tax topics include taxable gross income, the use tax, exemptions, interstate and foreign sales, and special areas including construction activities and information technology. The B&O tax covers includable gross income, deductions, reimbursements, interstate apportionment, credits, and local B&O taxes. Tax administration and audits discusses Washington tax resources, registration, interest, penalties, reducing audit risk, preparing for a tax audit, and tax audit survival.

Audit requirements for ERISA Section 103(a)(3)(C) audits. An annual update of the changes affecting 401(k) plans. Compliance issues associated with eligibility and enrollments, remittances, lack of oversight, compensation, vesting, and other topics. Best practices for engagement planning, internal controls, risk assessment, and detailed testing. Avoiding common mistakes while performing audit procedures. Plan mergers and acquisitions. Common audit reporting and disclosure issues.

Financial statement translation. Foreign currency transactions. Other foreign currency topics.

Accounting for investments. Equity method. Nonprofit investment accounting. Investment controls and procedures.

Analytical procedures. Critical thinking.

Generally Accepted Audit Standards (GAAS). Key Audit Standards. Audit Documentation - Tips. Risk Assessment Procedures (RAP). Directional Risk - GAAP. Internal Control Framework. Internal Control - Best Practices. Internal Control Deficiencies Evaluation. Substantive Analytics - Tips. Audit Considerations.

Department of Labor update. SAS 136 (Part 1): Overview and lessons from an early adopter. SAS 136 (Part 2): Deeper dive. A&A Update. Legislative issues: what's coming. Common audit deficiencies. Most common operational errors and fixes.

Types of fraud. Definition of fraud. Why fraud occurs and who commits it. Fraud on audits of financial statements. Fraud and reviews of financial statements. The worst 7 U.S. accounting fraud cases to date. Fraud and information technology . Fraud and best practices for a CPA.

Five attributes of audit finding. Improve finding's presentation. Techniques for finding's results. Techniques to develop recommendations.