CPE & Event Catalog

IF Statements. IFs FUNCTION. AND, OR, and NOT. SUMIF. COUNTIF. SWITCH.

Basic marital tax matters. Transfers incident to divorce. Alimony and child support. Selected marital tax issues outside of divorce.

Control design basics. Areas or segments of an enterprise to control. Controls to reduce risk. Controls to drive operations.

Contract costs. Disclosures. Construction contractors.

Types of derivatives. Hedging vs. speculation. Derivative markets. Risk management.

Introduction to derivatives and hedging. Forwards futures. Swaps. Options.

Cash flow management and budgeting. Planning for insurance, investments, education, income tax, employee benefits, retirement and estate planning. Implications for various specialty groups, such as closely-held business owners, highly compensated employees, Baby Boomers, newly retired individuals and those who are suddenly single due to divorce or being widowed.

Maintaining productivity during unassigned time. Typical constructive feedback comments for staff auditors. Setting professional development goals to become a star performer. Case studies related to difficult scenarios typically encountered by staff accountants. Managing time and assigned tasks. Tips for audit professionals for both short- and long-term success.

Held for sale criteria. Management commitment to a sale. FASB implementation guidance. Impacts from held for sale classification. Measuring held for sale assets. Fair value and costs to sell. Depreciation impacts. Changes to the plan of sale.

Asset and equity mismanagement. Manipulating depreciation or amortization schedules. Related party transaction fraud. Creating shell companies for fraudulent transactions. Manipulating stock option accounting. Failure to consolidate related entities. Failure to disclose contingent liabilities. Misreporting foreign currency gains or losses. Misleading disclosures. Best practices for ethical financial reporting.

Revenue and earnings manipulation. Non-recurring items. Detecting improper use of non-recurring items. Overstating deferred revenue. Common mistakes in deferred revenue. Intentional mistakes in deferred revenue. Detecting intentional misstatements in deferred revenue. Backdating transactions. Detecting backdating. Fraudulent journal entries. Detecting fraudulent journal entries. Misclassifying financial statement items. Improper use of reserves. Misrepresenting lease classifications. Structuring transactions to avoid regulatory or accounting thresholds.

Forensic accounting methodology. Litigation support and expert witness services. Analytical reasoning in complex financial disputes. Expert file documentation and organization. Defense strategies for expert opinions. Direct and cross-examination preparation.

Introduction to teams. Team development. Team management. Team decision making. Dispersed teams.

Understand digital note taking products. Implementing best practices for note taking. Enhancing note taking efficiency.

Project planning considerations. The disaster recovery planning process. Project termination. When to develop a plan. Business impact analysis. The risk analysis. Risk layers. Recovery strategy formulation, and more.

Registrant's business and operations. Financial information. Securities and trading markets. Matters related to accountants and financial statements. Corporate governance and management. Asset-backed securities. Regulation FD. Financial statements and exhibits.

Risks and uncertainties. Scope of disclosures. Nature of operations. Illustrative examples from ASC Topic 275. Illustrative examples from public business entities.

The need for divestitures. The spin-off option. The asset trade. Transition service agreements. Accounting issues. Human resources issues. IT issues. Marketing issues. Supply chain issues.

Divorce transfers and settlements. Selected asset divisions.

Tax cuts and jobs act. Filing status. Innocent spouse issues.