CPE & Event Catalog

Key features for choosing a retirement plan for a small business. Key questions an advisor must ask a small business owner to help determine suitability for a retirement plan. Key questions an advisor must ask a small business owner to help ensure compliance with a SEP IRA or a SIMPLE IRA. How SEP and SIMPLE IRAs benefit the small business owner. How SEP and SIMPLE IRAs benefit employees of small businesses. The tax benefits that help to offset the cost of employer contributions. How to determine which business is eligible to adopt a SEP or SIMPLE IRA. How to determine which employees must be covered.

Key issues for decedent's estates.

The key performance indicator. Critical success factors. KPI derivation problems. Key KPI considerations. KPI software.

SOC Scope Audits of Systems of Internal Controls Performance and operations Economic value added (EVA) Financing External funds needed (EFN) Debt vs. equity Accounting Lean accounting and process mapping Activity-based costing

SOC scope audits of systems of internal controls. Performance and operations. Altman Z-Score. ROIC Tree. Economic value added. Financing. External funds needed. Debt vs. equity. Accounting. Lean accounting and process mapping. Activity-based costing.

Summary of key SEC regulations.

Current priorities in governmental accounting and financial reporting.

Significant changes in the 2024 Single Audit Compliance Supplement.

Asset acquisition vs. business combination. Single or similar asset threshold. Substantially all assessment. Organized workforce consideration. Outputs are present. Presence of goodwill.

LGBTQ community. LGBTQ terminology. Workplace challenges. Effective communication. Legal framework and ethical practices. Inclusive strategies.

The essentials of law firm accounting. Law firm financial statements. Fee revenue. Law firm management reporting. Bad debts. Billing rates. Chargeable hours. Law firm controls.

Fraud and criminological theories.

Leadership roadblocks. Leadership vs. managing. Skill-building techniques: communications, negotiations and personal marketing. Leadership in ethics. Psychodynamic leadership theory. Leadership traits, skills and styles.

A new type of workplace diversity.

Roth early distribution example. IRA rollovers. RMD and QCD examples. Distribution Code 1 and 2 . Net unrealized appreciation example. Form 1099-R.

ASC 842 organization. Scope. Illustrative examples. Lessee lease classification. Recognition and measurement. Subsequent measurement. Lessor accounting. Lease modifications. Sale and leaseback transactions. Subleases. Financial statement presentation requirements. Disclosure requirements. Top challenges in ASC 842.

Lease determination. Lessee lease classification. Recognition and measurement. Subsequent measurement. Lessee accounting. Lessor accounting. Lease modifications. Sale and leaseback transactions. Financial statement presentation requirements. Top challenges in ASC 842.

Lease components. Asset and liability recognition. Lease recognition topics. Variable lease payments. Lease modifications. Elections. Sale and leaseback transactions. Lease presentation. Lease disclosures.

Alternatives to adopting Topic 842. Short-term lease and related-party leasing arrangements. Identifying lease agreements under the new rules. Proper treatment of lease incentives, leasehold improvements, and lease modifications.

Overview of ChatGPT and large language models. ChatGPT applications in forensic accounting. Strengths and limitations of ChatGPT. Six key principles for effective LLM use.