CPE & Event Catalog

Sources and effects of stress. Stress management techniques.

Federal income tax credits. Non-refundable income tax credits. Energy-related nonrefundable income tax credits. Partially and fully refundable income tax credits. Due diligence requirements.

Traditional individual retirement accounts. Roth individual retirement accounts. Individual retirement account funding. Education IRAs. Simplified employee pension IRAs. SIMPLE IRAs.

Five forces model. The industry lifecycle. The external environment.

Energy-efficient home improvement provisions. Electric vehicle purchase incentives. Refueling property provisions. Inflation reduction act miscellany.

Information security terminology. Information security. Types of information security. IRS commentary on information security. Specific information security threats and solutions. FTC safeguards rules. Insurance options.

Inherited retirement account planning under the SECURE Act and SECURE 2.0.

Tips for improving the critical audit skills of inquiry and research.

Overview of the FASB. Mission, purpose, and board composition. Financial Accounting Standards Advisory Council (FASAC). FASB challenges. Engaging with the FASB. The FASB standard-setting process. Concept statements. Objective of general purpose financial reporting, and more.

An inside look at the Private Company Council and its work with the FASB.

Installment sales. Imputed interest and OID. Repossession. Like-kind exchanges. Dealer disposition.

Insurance company economics. Tax accounting. Tax elections. P&C insurance companies. Section 953(d) election. Micro captive insurance companies.

Overview of intangible assets. Fair value analysis. The fair value concept. Cost approach valuation. Defining assets. Case study. Market approach valuation. Income approach valuation. Internally generated intangible assets. Valuation issues for specific asset types.

Interest and debt. Deductible interest.

Internal audit priorities. Remote workforce risks. Financial controls. Financial risks. Brand risks.

The audit committee. Governance. Risk management. Business processes. Internal controls. Information technology auditing. Fraud prevention and detection. Types of fraud. Internal audit management. Audit evidence. Internal audit working papers. Audit sampling. Data analytics. Conducting internal audit engagements. Types of internal audit engagements.

The required communication of internal control matters noted on an audit. Evaluating the severity of identified deficiencies, including consideration of qualitative considerations. Importance of placing a priority on being a value-added business advisor. Anticipating and preventing internal control issues related to reliable financial reporting, operational efficiency or compliance. Components of a well-written internal control comment. Better writing tips and techniques.

Internal control fundamentals.

Internal controls fundamentals. Management assessment of internal controls. Comprehensive examination of financial statements. Fraud management strategy. Financial reporting controls and information systems checklist-medium to large business. Sample audit programs for financial statement accounts. Fraud risk factors relating to misstatements. Computer applications checklist-medium to large business.

Review of the audit requirements stated in the auditing standards regarding internal control activities. Analysis of the control environment, concentrating on privately-owned businesses. A detailed discussion of an effective system of internal control and related control activities as detailed in the updated COSO report. Sample risk assessment procedures to determine control risk for all major assertions. Discussion of how to reduce control risk to below maximum. Specific tests of controls that can be beneficial to a financial audit. Discussion of the requirements to test controls for governmental audits.