CPE & Event Catalog

Key terminology. Characteristics of audit sampling. The audit sampling process. Audit sampling in tests of controls. Sampling for substantive tests of details. Monetary unit sampling. Classical variables sampling.

The experienced auditor standard. Types of working papers. Organization of working papers. Final file. Auditor legal liability issues. Confidentiality issues. Ownership of working papers.

The Reasons of Plaintiffs Common Law Liability Statutory Law Liability Criminal Liability for Auditors Auditor Risk Mitigation\

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

Considerations when selecting a data analytics procedure. Use of visualization techniques. Data access concerns. Conducting a data analytics procedure.

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.

Individual tax elements. Property transfers and retirement plans. Losses, AMY and compliance. Business forms and characteristics. Corporate formation and capitalization. Corporate principals and employees. Basic fringe benefits. Business entertainment. Insurance. Non-qualified deferred compensation. S Corporations. Business dispositions and reorganizations.

The gift tax. Who pays gift tax. The trust concept. IRS Form 709. Computing the gift tax amount.

IT auditing. Audit process. Auditing IT governance. Auditing entity-level controls. Auditing cybersecurity programs. Auditing data centers. Auditing networking devices. Auditing windows servers. Auditing web servers and web applications. Auditing databases. IT auditing efficiency.

IRAs. Roth IRA. Caps on IRA contributions. Rollover options. Allowable distributions. Taxability of IRA interest. Inherited IRAs. Applicable tax forms

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

Overview of the rules about discovering an error in a return either when rendering future preparation services or during representation in an administrative proceeding. Discussion of the duty to advise' clients concerning potential taxpayer penalties associated with discovering an error or omission. Discussion of the Circular 230 requirements when a conflict of interest exists in a client engagement. Circular 230 and the IRS Office of Professional Responsibility oversight and disciplinary authority. Due diligence requirements under Treasury guidance, including supervisory responsibilities. Due diligence requirements under professional standards. Increased expectations for inquiry and analysis. Due diligence for preparer advice responsibilities.

Auditor responsibilities. Assessing deficiencies. Ensuring accurate disclosures.

Leveraging prompt engineering in ChatGPT for various accounting tasks. Exploring the applications and limitations of ChatGPT in accounting. Empowering efficiency for everyday accounting tasks.

Health care entity overview. System of accounting. Not-for-profit accounting and reporting. Governmental accounting and reporting. Cash and receivable accounting. Inventory accounting. Investments. Fixed asset accounting. Asset retirement and environmental remediation obligation. Current liabilities. Debt liabilities. Revenue recognition. Payroll accounting. Split-interest agreements. Affiliated organizations. Special accounting topics.

Tax planning for health care costs. The failures and successes of the Affordable Care Act. Medical insurance terminology, alternatives and strategies for selecting the best option. The pros and cons of health savings accounts.

PPACA provisions. Personal tax changes. Employer tax changes.

Hedge accounting. Types of hedges. Hedge accounting steps. Cash flow hedges.

Elements of high-impact communications. Effective vs. less effective communication channels. Giving and receiving feedback. Nonverbal communication. Impactful presentations.

Business or hobby. Hobby expenses. Nine relevant factors.