CPE & Event Catalog

The importance of going paperless. Key technologies that facilitate a paperless office. Advantages of going paperless. Examples of leading document management systems and processes.

Partnership advantages and disadvantages. Partnership agreement. Timing issues. Partnership recordkeeping. Essential accounting for partnerships. Case study for standard partnership operations. Admission of a new partner to the partnership. Liquidations with interim partnership. Liquidations with interim payments.

Form 7203. Basis for pass-through entities.

Partnership concepts. The partnership agreement. Economic substance doctrine. Sale or exchange of partnership interests. Partnership consolidations and divisions. Partnership tax forms. Partnership income and expenses.

Partnership taxation. Contributions to partnerships. Sales and exchanges of partnership interests. Partnership distributions and liquidations.

Passive loss and at-risk rules. Material participation. Passive and non-passive activities. Carryover of disallowed losses.

Material participation. Activity definition. Passive and non-passive activities. Passive activity loss. Passive activity loss. Passive activity gross income. Passive activity deduction. Passive activity credits. Items received from pass-through entities. Interaction with other code sections.

Pass-through business deduction. Section 199A.

The genesis of accounting controls. The proper balance of control systems. Common fraud factors. Control principles. Payables concepts.

Payables. Invoice processing. Types of payments. Expense reimbursement. Procurement cards. Use taxes. Finance issues. Accounting for payables. Closing payables. Department management. Payables control. Payables fraud. Payables technology. Payables record keeping. Government reporting. Unclaimed property. Cost recovery. Payables measurements.

Checks. P-cards. Electronic payments. ACH. Wire. Instant payments. Petty cash.

The genesis of accounting controls. Common fraud risk factors. Fraud triggers. Controls principles. Terminating controls. Payroll concepts. Controls education.

Payroll management. Definition of an employee. Employee time tracking. Employee compensation. Employee benefits. Payroll deductions. Payroll taxes. Tax remittances. Unemployment taxes. Payments to employees. Accounting for payroll. Payroll reports. Payroll recordkeeping. Payroll procedures. Payroll controls. Payroll measurements. Outsourcing option.

When the IRS can assert various penalties. Statutory exceptions to penalty assertion. IRM rules for penalty abatement. Circular 230 rules for contingent fee agreements and limitations on fees.

The good and bad sides of performance appraisals. The performance appraisal process. Performance review models.

Overview of non-audit service options and when appropriate to apply. Agreed-upon procedure engagements. Assertion-based and direct examination engagements. Compliance attestation special considerations.

Overall insurance concerns. Regulatory concerns, potential exposures. Various risks surrounding the client and how to manage them. Different types of products in the marketplace. The tax consequences of each type of insurance.

Financial planning. Time value applications. Personal financial statements and budgeting. Career planning and financial statements. College education planning. Return and risk of investments. Banking and cash management. Managing debt. Reduce cost of living. Life, health, property and liability insurance. Investment planning. Investing in common stock. Fixed-income securities. Funds and diversification. Retirement and estate planning.

Defining primary personality style characteristics. Determining your own primary personality style and the style of others. Effectively adapting for improving interactions with various personality styles. Leveraging strengths and minimizing the negative impact of personality weaknesses. Applying personality style analysis to real-life situations involving clients, staff, peers and superiors.

Persuasive presentations. The importance of having a connection. The difficult audience member. Effective phrasing. The dress code. Foreign language presentations.