CPE & Event Catalog

Navigating the complexities of tax preparation after the death of a client.

Overview of financial analysis. Accounting issues impacting the financials. Cost-volume-profit analysis. Cost object analysis. Credit decisions. Financial leverage. Dividend analysis. Interest rate risk analysis. Managing the rate of growth. Discounted cash flow techniques. The lease or buy decision. The enhancement of shareholder value.

Budgeting and financial forecasting. Risk, return and valuation. Determining cost of capital and capital structure decisions. Short term financing. Long term debt and stocks. Business combinations and reorganizations.

Fundamentals for nonprofits. Accounting concepts and principles. Cost-volume-revenue analysis. Financial statement analysis and performance measurement. Forecasting methods. Budgeting process. Efficiency and cost control. Cost prediction and performance evaluation. Management control of revenue and expense. Financing techniques. Working capital technique. Cost allocation. Decision-making models.

Financial forecasting. Financial modeling. Cash forecasting. Microsoft excel modeling.

Forecasting and managerial planning. Forecasting, budgeting and business valuation. Moving averages and smoothing methods. Time series analysis, classical decomposition and forecasting with no data. Indirect methods and evaluating forecasts. Sales and revenue forecasting and forecasting the economy. Financial forecasting. Cost behavior, cost prediction and bankruptcy prediction. Forecasting foreign exchange rates. Interest rate and technological forecasting.

Financial markets and intermediaries. Interest rates. Central banking and monetary policy. Money markets. Capital markets . Foreign exchange markets. Derivatives markets.

Cash flow management and budgeting. Insurance. Investments. Education. Income tax. Retirement. Estate planning. Closely-held business owners. Marriage, cohabitation and divorce.

How close is a typical CPA to financial planning? Tax-related financial planning activities. Retirement planning and financial planning activities CPAs perform.

Reasons for financial statement analysis. Analyzing financial statements. Users of financial statements. Analyzing financial statements. Concerns of users of financial statements. Types of financial statement analysis. Gross profit analysis. Steps to break-even analysis. Horizontal & vertical analysis. Ratio analysis. The overall cash flow pipeline. Measures of earnings quality. Reasonableness of earnings relationship to cash flow.

Understanding common Excel errors. Advanced formulas and functions. Data validation techniques. Error tracing and auditing tools.

Evolving CPA practice. Technology advantages. Accounting community. Client experience.

Fixed asset classification. Capital budgeting fixed assets. Fixed asset recognition. Asset retirement obligations. Fixed asset depreciation. Fixed asset disclosures. Fixed asset record keeping. Fixed asset audit procedures.

The fixed asset register. Ghost assets. Zombie assets. The depreciation problem. Laptop computer controls. Reducing the cost of fixed asset controls.

FBAR rules. Form 8938. FinCEN Form 114.

Foreign currency accounting. Translation process. The functional currency. Foreign currency transactions. Highly inflationary environment in foreign country. Hedging. Derecognition. Intercompany profits. Excluding a foreign entity from financial statements. Foreign operations in the united states. Taxes. Disclosures. Considerations of ASC 830.

IRS foreign information returns and civil penalties. FBAR penalty mitigation rules. Statement of specified foreign financial assets. Annual return to report transactions with foreign trusts and receipt of certain gifts. Annual information return of foreign trust with a US owner. Information return of U.S. Persons concerning certain foreign corporations. Information return of a 25% foreign-owned or a foreign corporation. Engaging in a US trade or business. Return by a U.S. transfer of property to a foreign corporation. Return of U.S. persons concerning certain foreign partnerships. Information return of U.S. persons concerning foreign disregarded entities. Return by shareholder of a passive investment company or qualified electing fund. Current procedures for participation in the IRS Offshore Voluntary Disclosure Program.

Foreign tax essentials.

Objectives of forensic accounting. Engagement planning. Evidence gathering. Analysis and examination. Bradford's law analysis. Reporting and documentation. Litigation support and follow-up.

Forensic analytics. Forensic analytics steps. Excel data importing and scrubbing. Excel forensic analysis techniques. Supplier-specific analytics.