CPE & Event Catalog

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

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.

How evolving transactions are being used to perpetrate real-life fraud.

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.

Determining the extent of testing controls, testing compliance, and tests of substantive detail.

Auditing overview. Planning an audit. Audit performance.

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

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

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 person injuries. Personal injury awards.

Balance aggression and caution. Focus on areas of competence. Insist on the best possible management team. Swarm on problems. Organize and plan. Focus on a few decisions. Think long term.

Common challenges associated with implementing appropriate internal controls in small business environments. Fraud in small business environments. Internal control options in small business accounting software. Understanding the need for application controls and general controls.

The sources of tax law. Types of taxes. Tax credits. Long-term business assets. Business losses. Payroll issues. Payroll tax withholdings. Tax remittances. Remittance method. Fringe benefits. Pension plans. Retirement planning services, and more.

Social engineering fraud schemes. BEC scam.

Tax economics. Installment sales and time value of money. Mortgage finance. Homes sales and like-kind exchanges. Involuntary conversions. Passive loss and at-risk rules, and more.

Overview of standard costing. How to create a standard cost. How to account for standard costs. The controllable variance. How to report variances.

Understanding the basic concepts. Comparing periods to identify cash flows. Categorizing the cash flows. Selecting your presentation. Preparing the statement. Preparing disclosures. Documenting your work.

Professional requirements. Engagement acceptance. Gathering information. Preparation of financial statements. Disclosures. Reports. Documentation. Client representation letters. Guidelines for specific presentation. Considerations for an SPF. Compilation requirements.

Determining current tax position. Determining the deferred tax position. Identify any unrecognized tax positions. Considering any special issues. Preparing disclosure.

Determining engagement acceptance. Agreeing upon the procedures. Performing the procedures. Obtaining written agreement of appropriateness. Presenting findings. Obtaining representations. Preparing the report. Preparing documentation.