CPE & Event Catalog

Digital asset. Financial assets. Ownership vs. access. Digital estate planning. Identity theft and hacking.

Key factors for determining if an individual is a good candidate for a 72(t)payment program. Strategies for calculating 72(t) payment amounts. How to avoid transactions that could result in a modification. The exception that allows switching of the 72(t) calculation method. The exception that allows a 72(t)-payment program to be discontinued.

Section 179D commercial buildings energy-efficiency tax deduction

Recent FASB accounting standards updates and effective dates. Government grants and assistance accounting. Hedge accounting, derivatives, and credit loss standards. Accounting for software costs and internal-use technology. Crypto asset accounting and disclosure requirements. Business combinations, VIE acquisitions, and joint ventures. Share-based considerations, profits interests, and customer incentives. Income tax disclosure enhancements. Audit quality management standards and risk assessment updates. Peer review findings and common audit deficiencies. Attest vs. nonattest services and SSARS guidance. Professional ethics, independence, and recent interpretations. Group audits and component auditor considerations. Use of artificial intelligence in accounting and auditing.

Key FASB accounting updates. Revenue, credit losses, and financial instruments. Business combinations, joint ventures, and complex entities. Technology and emerging areas. Expanded disclosure requirements. Audit quality and risk management. Audit execution topics.

Recent FASB Accounting Standards Updates overview. Interim reporting disclosures. Accounting for government grants received by businesses. Derivatives and hedge accounting improvements and scope clarifications. Credit losses and CECL application, including Topic 606 receivables. Accounting for internal-use and cloud-related software costs. Share-based consideration payable to customers. VIE acquisitions and acquirer determination. Crypto asset accounting at fair value. Investments in tax credit structures. Joint venture formation accounting. Convertible debt and induced conversion accounting. Profits interest and share-based compensation awards. Income tax disclosure enhancements. Codification improvements and expanded financial statement disclosures, including disaggregation of income statement expenses.

45L Energy Efficient Home Tax Credit.

Circular 230. Compliance vs. advocacy.

Tax treatment of cryptocurrency.

Tools for evaluating and summarizing licenses and privacy policies. Definitions of significant terms and concepts often used in software licenses. Review critical terms associated with services like Microsoft 365 or QuickBooks Online.

Utilizing Power Query to access data from the web, spreadsheets, folders, and databases. Using Power Query to perform various transformations to clean up data before importing it to Power BI or Excel. Producing various reporting documents from data delivered from Power Query.

Understanding your QBO subscription and licensing options. Recording routine and non-routine transactions in QBO. Importing and exporting data to/from QBO. Creating effective reports. Describing the process for integrating third-party applications with QBO. Troubleshooting issues with QBO reports and data.

Changes in accounting principle. Changes in accounting estimate. Changes in reporting entity. Correction of an error in previously issued financial statements. Corrections related to prior interim periods. Accounting changes disclosures. Error corrections disclosures. Updating reserves. Issuing customer invoices. Valuing inventory. Calculating depreciation.

The duration of a report. Responsibility reporting. The flash report. Expense reporting. Margin reporting. Variance reporting. The purchase price variance. Material yield variance. Labor rate variance. Variable overhead spending variance.

Regulatory environment and accounting standards governing cryptocurrency and blockchain-based assets.

The unique aspects of accounting in the construction industry.

Navigating the standard. Assets measured at amortized cost. Initial measurement. Factors to adjust historical. Collective basis evaluation. Judgments for estimation. Weighted-average remaining maturity method. Off-balance-sheet credit exposures. Subsequent measurement. Collateral-dependent financial asset.

Contributions received. Financial statements.  disclosures. Contribution versus exchange. Conditional contributions. Contribution classification. Services received from personnel of an affiliate. Contributed nonfinancial assets.

Accounts payable best practices.

Invoice delivery and processing. Payment technologies. Regulatory issues affecting the payment process. Travel and entertainment. Master vendor file and the raft of new frauds focused on it. Staffing.