CPE & Event Catalog

Form W-9 compliance. Backup withholding. Partner rules. FATCA reporting. Penalties. The "B" notice. IRA TIN matching service.

Fraud. Fraud and theft schemes. Financial statement fraud. Fraud policies and controls. Fraud detection. Fraud investigation. Investigation of concealment and conversion. Fraud interviewing techniques. Fraud report. Legal aspects of fraud.

Employee fraud schemes. Financial statement fraud schemes. Outsider fraud schemes.

How many corporations, companies, and not-for-profit organizations have committed fraud? Responsibility for detecting fraud. Studying fraud cases. Evolution of fraud audit standards. Definition of fraud. Types of fraud. The 3 characteristics of fraud.

Full disclosure principle. Accounting policies. Subsequent events. Common disclosures. Summary of significant accounting policies. Unconditional purchase contract obligations. Segmental reporting. Related parties. Risks and uncertainties. Accounting changes and error corrections. Interim financial reporting.

The foundation of the accounts payable function. Master vendor file: where the process should begin. Invoice processing. Checks: the original payment vehicle. Corporate procurement cards: streamlining the payment process for small purchases. Electronic payments: the most efficient payment process, and more.

Economic pandemonium. Organizational ability to deal with enterprise risk compromised. Staff expectations and capabilities. Ineffective business principles.

Future of interest rates. Future of the dollar as world currency. Fate of the states.

Financial planning framework. Financial planning in tax practice. Business model complications.

Project management principles. Structure of audit projects. Processes and tools. Audit management software. Project sponsor. Project management plan. Project goals. Metric and standards of success. Clear roles and responsibilities. Risk assessment and management. Establishing dates of action. Communication management. Avoiding scope creep.

Standards and fundamentals. Comparing actuals to standards or expectations.

AU - C 700 Series. Significant changes to the auditor's report. SAS No. 134. SAS 135, omnibus statement on auditing standards. SAS 141. Audit evidence. Auditing accounting estimates and related disclosures. SAS 144.

UG update procurement and the supplement. Prior confusion and thresholds. Micro-purchases. Small purchases. Subrecipient monitoring and management. Indirect cost rate. Major program determination. High-type B programs. Direct and material compliance requirements. Internal controls. A walk-through of Part 6.

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

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.

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

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

Advantages of having an employee handbook. The construction of an employee handbook. Purpose of the handbook. Hours of work. Payday policy. Vacation policy. Workers' compensation insurance.

A firm's system of quality management. Components and differences SQCS 8. Preparing based on AICPA resources. Documentation of SQM. AICPA practice aid. New risk-based approach.