CPE & Event Catalog

Conducting a tech stack assessment, including an inventory of current tools and applications. Identifying essential and redundant tools. Exploring cost-effective alternatives. Calculating your total cost of ownership.

Order entry controls. Fraud triggers. Order entry concepts. Alternative order entry control systems. Controls education.

Overview of the statement of cash flows. Classifying cash flows. Gross vs. Net presentation.

The importance of going paperless. Key technologies that facilitate a paperless office. Advantages of going paperless. Examples of leading document management systems and processes.

Partnership advantages and disadvantages. Partnership agreement. Timing issues. Partnership recordkeeping. Essential accounting for partnerships. Case study for standard partnership operations. Admission of a new partner to the partnership. Liquidations with interim partnership. Liquidations with interim payments.

Basis rules and calculations.

Partnership concepts. The partnership agreement. Economic substance doctrine. Sale or exchange of partnership interests. Partnership consolidations and divisions. Partnership tax forms. Partnership income and expenses.

Partnership taxation. Contributions to partnerships. Sales and exchanges of partnership interests. Partnership distributions and liquidations.

Introduction to partnership taxation. Partnership income. Contributions to partnership. Sales & exchange of partnership interests. Partnership distributions. Partnership liquidations. Limited liability companies.

Passive loss and at-risk rules. Material participation. Passive and non-passive activities. Carryover of disallowed losses.

Material participation. Activity definition. Passive and non-passive activities. Passive activity loss. Passive activity loss. Passive activity gross income. Passive activity deduction. Passive activity credits. Items received from pass-through entities. Interaction with other code sections.

Pass-through business deduction. Section 199A.

The genesis of accounting controls. The proper balance of control systems. Common fraud factors. Control principles. Payables concepts.

Checks. P-cards. Electronic payments. ACH. Wire. Instant payments. Petty cash.

The genesis of accounting controls. Common fraud risk factors. Fraud triggers. Controls principles. Terminating controls. Payroll concepts. Controls education.

Payroll management. Definition of an employee. Employee time tracking. Employee compensation. Employee benefits. Payroll deductions. Payroll taxes. Tax remittances. Unemployment taxes. Payments to employees. Accounting for payroll. Payroll reports, and more.

When the IRS can assert various penalties. Statutory exceptions to penalty assertion. IRM rules for penalty abatement. Circular 230 rules for contingent fee agreements and limitations on fees.

The good and bad sides of performance appraisals. The performance appraisal process. Performance review models.

Overview of non-audit service options and when appropriate to apply. Agreed-upon procedure engagements. Assertion-based and direct examination engagements. Compliance attestation special considerations.

Summary of the requirements of au-c section 510. Audit process. Small audit systems. Relevant assertions.