CPE & Event Catalog

Overview of PPACA coverage provisions. Grandfathered health plans. Benefit limits prohibited. Large employer requirement to provide health coverage. Employer credits and requirements. Form W-2 reporting of employer-sponsored health coverage. Small employer health insurance premium credit.

PPACA provisions. PPACA mandated personal tax changes. Tax-favored health plans. FSA contribution limited. Grandfathered health plans.

Agile auditor. Agile audit constraints. Agile audit engagement. Agile audit benefits.

Agricultural accounting. Accrual and cash basis accounting. Accounts. Accounting transactions. Receivables accounting. Investment accounting. Inventory accounting. Fixed assets and depreciation. Non-current farm assets. Payables accounting, and more.

Goal setting. Adding value to tax profession. Finding voice within the tax profession.

Alternative work arrangements. Telecommuting. Organizational and supervisor support in public accounting. Procedural justice. Turnover intentions.

How ACH payment work. Protection against ACH fraud. Best and worst ACH practices. Wire transfers.

GASB changes. SAS reporting requirements.

History of Qualified Property Categories. CARES Act correction of QIP rules. Apply CARES Act changes to returns. QIP as Section 179 property indicator. Integrate Section 179, Bonus, TPRs, Incentives. Compare Bonus Depreciation vs. Section 179. Maximize savings using tax strategies.

Accounting theory and practice. Structures of financial statements.

Analysis of financial statements for liquidity, asset utilization and solvency. Analysis of financial statements for profitability and market value.

How to leverage preliminary and substantive analytic procedures to improve the effectiveness and efficiency of financial statement audits. The required elements of a substantive analytic procedures to address detection risk. Tips and traps of applying an analytic approach to satisfy audit objectives. Explaining the usefulness of analyzing diverse trends and ratios in a nonprofit environment to meet the needs of various financial statement users. Common ratios and trends to assess liquidity, operating efficiency, leverage, and more.

Identifying risk of material misstatement through preliminary analytic review procedures. Ensuring sufficient appropriate audit evidence is gathered through final overall analytic review. Establishing expectations for analytic procedures. Properly designing, documenting and evaluating the results of substantive analytic review procedures. Disaggregating substantive analytics for stronger results. Factors impacting the design of substantive analytic procedures. Common pitfalls in performing substantive analytic procedures.

Review of the appropriate audit and review standards. Identifying appropriate analytical procedures in the circumstances. Developing expectations. Designing and performing analytical procedures. Investigating results of the procedures performed Introduction to data analytics.

Introduction to management accounting. Accumulation of costs. Break-even and cost-volume-profit analysis. Budgeting for profit planning and financial modeling. Performance evaluation, transfer pricing, and decentralization. Long-term investment and capital budgeting decisions.

The strategy process. Alternative approaches to strategy.

Identify threats. Evaluating the significance of threats. Identify and apply safeguards. Evaluating the effectiveness of safeguards. Documenting threats and safeguards.

Exploring AI applications in accounting and finance. Understanding AI features in everyday tools. Embracing the future: AI's impact on finance and accounting.

Understanding artificial intelligence and its relevance to auditing. Applications of AI in auditing. Fraud detection and anomaly identification. Ethical considerations in using AI for auditing. Legal and regulatory developments. Practical strategies for implementing AI in audit practices.

Fraud studies and statistics. Fraudulent financial reporting risk factors. Misappropriation of assets. Auditing. Identifying and assessing risks. Assessment results response. Revenue recognition fraud. Disclosure failures. Studying fraud schemes.