CPE & Event Catalog

The Form 8-K. Controls related to the Form 8-K.

Form 8-K filing. 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. Financial statements and exhibits.

Objective of MD&A. Liquidity and capital resources. Results of operations. Critical accounting estimates. Interim reporting requirements. Comment letter analysis on MD&A. Non-GAAP financial measures. Why do regulators care about non-financial measures? Boilerplate concerns. Prominent presentation. SEC comment letters.

Where can I find the disclosure requirements? Measures of performance. Final amendments. Requirement to disclose a company- selected measure. Effective date and transaction requirements.

ESG regulations. Climate-related risk. Climate-related disclosure resources. Planning considerations. BOD Oversight of Climate-Related Risks. Risk Management Process. Financial Statement Effects. Financial Impact Metrics. Non-GAAP Financial Measures. Regulation G. Regulation S-K. EBIT & EBITDA. MD&A Regulations.

Non-GAAP financial measures.

Expanding coverage and increasing retirement savings. Preservation of income. Simplification and clarification of retirement plan rules. Technical amendments. Administrative provisions. Revenue provisions. Tax Court retirement provisions.

Expanding retirement security provisions effective. Tax credits for employer plan startup costs expanded. Multiple employer plans for tax sheltered annuity. Small financial incentives to encourage plan participation. Seps for domestic employees. Emergency expense withdrawals. Additional SIMPLE nonelective contributions. Starter 401(k)/403(b) plan authorized.

Fraud risks tied to today's most complex financial instruments.

Agreed-upon procedures engagements. SSAE No. 19.

Sales and use tax accounting. Sales tax nexus. The South Dakota vs Wayfair case. Sales tax exceptions. Streamline sales and use tax agreement. Use tax. Buying and selling a business. Sales tax audits. Additional sales and use tax topics.

Sampling.

Comparing the capabilities and costs associated with forms and data collection tools and the different approaches taken by each tool. The benefits and risks associated with using each approach. Examples of how tools can be used effectively, with examples.

How to enhance financial modeling and analysis. Scenario analysis in Excel structure, setup and CHOOSE function. Sensitivity model integration. Analyzing results. Gravity sort table using LARGE and SMALL functions in Excel to auto-sort. Tornado charts. Presenting results.

The eight behavioral indicators of fraud.

Overview of segment reporting. Segment disclosures. Entity-wide disclosures. The competitive harm issue.

Overview of ASC 280. Scope of ASC 280. Operating segment determination. Reportable segments. Required disclosures for reportable segments. Entity wide disclosures.

Selected business expenses. Section 162. Rent expenses. Deductible taxes. Amortization. Depreciation.

Assertion protection. COBRA coverage. Bankruptcy. Priorities. Divorce settlements and divisions. Employment. Unemployment compensation. Worker's compensation. Social security. Retirement benefits. Foreclosure. Torts and personal injuries. Personal injury awards.

Traditional long-term care insurance, hybrid strategies, or self insure - Medicare Parts A, B, C, and D and Medigap plans. Incapacity, elder law, Medicaid, and choosing a long-term care facility. Hospice and palliative care.