CPE & Event Catalog

Types of derivatives. Hedging vs. speculation. Derivative markets. Risk management.

Maintaining productivity during unassigned time. Typical constructive feedback comments for staff auditors. Setting professional development goals to become a star performer. Case studies related to difficult scenarios typically encountered by staff accountants. Managing time and assigned tasks. Tips for audit professionals for both short- and long-term success.

Held for sale criteria. Management commitment to a sale. FASB implementation guidance. Impacts from held for sale classification. Measuring held for sale assets. Fair value and costs to sell. Depreciation impacts. Changes to the plan of sale.

Revenue and earnings manipulation. Non-recurring items. Detecting improper use of non-recurring items. Overstating deferred revenue. Common mistakes in deferred revenue. Intentional mistakes in deferred revenue. Detecting intentional misstatements in deferred revenue. Backdating transactions. Detecting backdating, and more.

Project planning considerations. The disaster recovery planning process. Project termination. When to develop a plan. Business impact analysis. The risk analysis. Risk layers. Recovery strategy formulation, and more.

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. Regulation FD. Financial statements and exhibits.

Risks and uncertainties. Scope of disclosures. Nature of operations. Illustrative examples from ASC topic 275. Illustrative examples from public business entities.

Divorce transfers and settlements. Selected asset divisions.

Tax cuts and jobs act. Filing status. Innocent spouse issues.

Lease definition. Is there an identified asset? Consideration of substitution rights. Right to substantially all of the economic benefits. Right to control use of the asset. Decision-making rights. Final determination. Short-term lease exception. Determining whether a contract contains a lease.

The tax implication of flipping a dwelling.

E-commerce phenomenon. Technology advances. Cyber threats and security strategies.

Earned income credit rules. Due diligence requirements. EIC disallowance.

Eligibility to receive EIC. EIC rules applicable to everyone. EIC rules that apply only if the taxpayer has a qualifying child. Figuring the amount of the earned income credit. Incidence and factors leading to earned income credit errors. Common earned income credit errors. Claiming EIC after disallowance. Client consequences of EIC disallowance. Tax preparer due diligence a statutory requirement-IRC section 6695. Failure to meet due diligence requirements.

Earnings management: advanced techniques. Financial engineering. Tax planning. Big bath accounting. Accounting policy changes. Round-trip transactions.

Earnings management: foundation techniques. Revenue recognition timing. Expense manipulation. Misclassifying expenses. Income smoothing. Cost-cutting timing.

Section 529 qualified tuition programs. Coverdell education savings accounts. Education savings bond program. Educational tax credits. Educational assistance and student loan interest.

Work related education expenses. Deduction for student loan interest. Qualified tuition programs. Qualified higher education expenses.

Overview of how firms and businesses currently use automation and outsourcing. Discussion of the management and regulatory compliance issues with offshore and onshore outsourcing use in small and mid-size organizations. Review of which tasks are best suited for offshoring, which solutions are best for onshore outsourcing, and which solutions can be solved with technology. Discussion of specific solution providers which provide solutions for tax and accounting firms as well as internal accounting departments.

Collection tactics. Collection agency. Litigation and bankruptcy tactics.