CPE & Event Catalog

C corporation characteristics. Shareholders. Payment to shareholders. Methods of accounting. The C corporation tax return. Filing penalties. Corporate penalty taxes. The corporate spin-off.

Keeping pace with industry changes while maintaining your unique professional identity.

Key fraud risks impacting businesses today. Examples of fraud and the monetary impact on victims. How to create, implement, and assess technology-based internal controls to reduce the probability of becoming a fraud victim.

Credit markets. Credit and collection process. Financial plans. Manage debt/equity mix.

The genesis of accounting controls. The proper balance of control systems. Fraud triggers. Control principles. Cash receipts concepts. Terminating controls.

Types of fraud. Definition of fraud. Why fraud occurs and who commits it. Fraud on audits of financial statements. Fraud and reviews of financial statements. The worst 7 U. S. Accounting fraud cases to date. Fraud and information technology. Fraud and best practices for a CPA.

Sole proprietorship. Partnerships. Limited liability companies. Corporations. S corporations. Basic fringe benefits. Retirement plans. Nonqualified plans.

Business entity tax divide. Sole proprietorship. Partnerships. Limited liability companies. Corporations. S corporations.

Importance of quality control on audits. Why engagement budgets are not used, and how to overcome the barriers to success. Determining useful budget amounts to use as a tool. Better engagement scheduling tips for improved efficiency. Making sure the client is ready on the first day of the audit. Delegating for professional development and leveraging audit hours. Handling difficult delegation scenarios. Better engagement wrap-up tips and techniques.

General ledgers and other ledgers. Trial balance. Journal entries. Closing process. Fine-tune the closing process. Closing cash. Closing accounts receivable. Closing inventory. Closing fixed assets. Closing accounts payable, and more.

Coaching. Mentoring.

Attracting and retaining staff.

Financial statement disclosures.

Invoice delivery methods. Slow internal invoice approval. No purchase order number or name of requisitioner. Invoices sent to wrong person or place. Manual data entry required. Duplicate submission of invoices. Invoices missing other information. Second invoices with different invoice numbers. Addressing other invoice challenges.

Comparing the audit standards.

Budgeting and profit planning. Managing cash and receivables. Buying and selling products and services. Scheduling, planning, and efficiency measures. Measure business performance. Adequacy and cost of insurance coverage. Buying or selling a business.

Financial tax planning. Building an estate. Preservation of wealth. Deferral. Reduction. Income splitting. Elimination. Asset protection. Estate planning.

Computer fraud, attacks and abuse. Preventing and detecting computer fraud and abuse.

Computer and data security basics for the CPA.

ERTA and TEFRA. Exchanging vs. installment sales. Code language. Qualified transaction. Like-kind property, and more.