CPE & Event Catalog

Background of ASC 820. Fundamentals of fair value. Assessment of the unit of account. Identification of markets for basis of valuation. Application of valuation techniques. Fair value measurements and inactive markets. General rules of financial assets and liabilities. Presentation and disclosure.

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, and more.

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, and more.

The Form 1099-MISC. The Form 1099-NEC. The Form 1099-A. The Form 1099-C. The Form 1099-K. IRS filing penalties. Form 1099 administrative issues.

Form W-9 compliance. Backup withholding. Partner rules. FATCA reporting. Penalties. The "B" notice. IRA TIN matching service.

Fraud. Fraud and theft schemes. Financial statement fraud. Fraud policies and controls. Fraud detection. Fraud investigation. Investigation of concealment and conversion. Fraud interviewing techniques. Fraud report. Legal aspects of fraud.

Employee fraud schemes. Financial statement fraud schemes. Outsider fraud schemes.

How many corporations, companies, and not-for-profit organizations have committed fraud? Responsibility for detecting fraud. Studying fraud cases. Evolution of fraud audit standards. Definition of fraud. Types of fraud. The 3 characteristics of fraud.

Full disclosure principle. Accounting policies. Subsequent events. Common disclosures. Summary of significant accounting policies. Unconditional purchase contract obligations. Segmental reporting. Related parties. Risks and uncertainties. Accounting changes and error corrections. Interim financial reporting.

The foundation of the accounts payable function. Master vendor file: where the process should begin. Invoice processing. Checks: the original payment vehicle. Corporate procurement cards: streamlining the payment process for small purchases. Electronic payments: the most efficient payment process, and more.

Economic pandemonium. Organizational ability to deal with enterprise risk compromised. Staff expectations and capabilities. Ineffective business principles.

Future of interest rates. Future of the dollar as world currency. Fate of the states.

Financial planning framework. Financial planning in tax practice. Business model complications.

Project management principles. Structure of audit projects. Processes and tools. Audit management software. Project sponsor. Project management plan. Project goals. Metric and standards of success. Clear roles and responsibilities. Risk assessment and management. Establishing dates of action. Communication management. Avoiding scope creep.

Standards and fundamentals. Comparing actuals to standards or expectations.

AU - C 700 Series. Significant changes to the auditor's report. SAS No. 134. SAS 135, omnibus statement on auditing standards. SAS 141. Audit evidence. Auditing accounting estimates and related disclosures. SAS 144.

UG update procurement and the supplement. Prior confusion and thresholds. Micro-purchases. Small purchases. Subrecipient monitoring and management. Indirect cost rate. Major program determination. High-type B programs. Direct and material compliance requirements. Internal controls. A walk-through of Part 6.

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