CPE & Event Catalog

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.

Cybersecurity. Accounting Information Systems (AIS).

Critical disclosures related to liquidity, accounting uncertainty, and going concern for nonprofits.

Learn the difference between mergers and acquisitions, as well as the reasons to engage in M&A. Understand how an acquisition changes some of the core accounting principles. Incorporate fair value adjustments and the impact on deferred taxes. Calculate goodwill and what it represents. Recognize how the deal structure may change the accounting for certain items. Identify the treatment of debt issuance fees and transaction expenses.

Definition of a business. Business combination. Asset acquisition. The acquisition method. ASC 810-10-15-8, and more.