CPE & Event Catalog

Lease definition. Is there an identified asset? Consideration of substitution rights. Right to substantially all of the economic benefits. Right to control use of the asset. Decision-making rights. Final determination. Short-term lease exception. Determining whether a contract contains a lease.

The tax implications of flipping a dwelling.

Dashboard mockup. Chart overview. Creating charts. Chart basics. In-cell charts. Linking charts and cells. Camera tool. Sparklines. Creating mini charts. Dynamic charts.

Overview of new functions. Dynamic arrays. XLOOKUP. Overview of text functions. SWITCH. THE PLURALS.

E-commerce phenomenon. Technology advances. Cyber threats and security strategies.

Earned income credit rules. Due diligence requirements. EIC disallowance.

Define ESG integration. Explain how ESG integration and ESG investing are different, as well as how they may complement one another. Analyze how ESG factors or company initiatives may impact its financial results. Translate company-provided sustainability information into model assumptions. Integrate a company's ESG initiatives into a financial model and see how they may affect company valuation. Explore advanced modeling techniques to improve your Excel skills and to create more dynamic models.

Overview of employee ownership forms. Benefits and challenges of employee ownership. Role of the employee ownership advisor.

Structure, purpose, and features of ESOPs. Tax advantages. Legal considerations.

Structure, purpose, and features of co-ops. Tax advantages. Legal considerations.

Structure, purpose, and features of EOTs. Tax advantages. Legal considerations.

Cost and timelines. Financial analysis. Buy-in from staff and clients.

Lending prerequisites. Funding sources. Financing options.

Documentation and forms. Filing procedures. Ongoing compliance.

Implementation strategy. Communication and guidance.

ESOP types. ESOP benefits. Resources.

Eligibility to receive EIC. EIC rules applicable to everyone. EIC rules that apply only if the taxpayer has a qualifying child. Figuring the amount of the earned income credit. Incidence and factors leading to earned income credit errors. Common earned income credit errors. Claiming EIC after disallowance. Client consequences of EIC disallowance. Tax preparer due diligence a statutory requirement. Failure to meet due diligence requirements.

Earnings management. Financial engineering. Tax planning. Big bath accounting. Accounting policy changes. Round-trip transactions.

Earnings management. Revenue recognition timing. Expense manipulation. Misclassifying expenses. Income smoothing. Cost-cutting timing.

Tax brackets. Tax credits. Deductions. Education credits. Business deductions and credits. Retirement plan contribution and phaseout limits. Gift and estate taxes.