CPE & Event Catalog

Automobile apportionment. Actual cost method. Expensing. Predominate business use rule. Auto leasing. Standard mileage method. Working condition fringe benefits.

Differentiating risks faced when performing nonaudit services, such as reviews, compilations, preparing financial statements, bookkeeping, tax return preparation, and similar. Best practices for preventing quality control concerns that could lead to peer review deficiencies or malpractice claims. Establishing an understanding with the client to minimize misunderstandings as to the nature and scope of engagements. Explain situations when independence should be appropriately safeguarded when performing nonattest services.

The purpose of a bank reconciliation. The bank statement. Bank reconciliation concepts. The proof of cash.

Federal bankruptcy. Homesteading. Garnishment.

Revocable trust. Estate planning with gifts. Portability. Adequate disclosure. DAF vs. Private foundation. ILIT issues. Taxation of annuities.

Basic fringe benefits. Fringe benefit plans for S corporations. ERISA compliance.

Basic marital tax matters. Divorce costs. Alimony. Living together, married vs unmarried.

The nature of fraud. The fraud triangle. Characteristics of fraudulent behavior. The impact of dominance in behavior. Ethics as learned behavior. The CEO-CFO relationship. The role of emotions in triggering fraudulent behavior. What fraud perpetrators desire.

The Beneficial Ownership Information reporting requirements.

Managing the AP function. Master vendor file. Invoice processing, and more.

Properly identifying, assessing, and responding to risk.

Receipt of invoices. Invoice handling-approvals. Invoice data requirements. Verifying invoice data. Invoice-coding standards. Short-paying invoices. Handling unidentified invoices. Handling invoices without invoice numbers. Discrepant invoices.

The types of reports available in QuickBooks Online, by subscription level. Customizing reports to meet your needs. Spreadsheet Sync in QuickBooks Online Advanced.

SSARS and nonattest services.

Revenue recognition timing. Financial engineering. Tax planning. Big bath accounting. Accounting policy changes. Round-trip transactions. Income smoothing. Cost-cutting timing.

The genesis of accounting controls. Common fraud risk factors. Fraud triggers. Control principles. Terminating controls. Customer billing process overview.

Historical Development Blockchain Key Concepts Blockchain vs. AI How Blockchain Works Transaction Process Consensus Mechanisms

Historical development. Blockchain key concepts. Blockchain vs. AI. Blockchain vs. traditional databases. How blockchain works. Consensus mechanisms. How can CPAs use blockchain technology? Overview of crypto assets. U. S. GAAP guidance. Scope criteria for crypto assets. Scope application examples. Recognition of crypto assets. Private company considerations.

Blockchain, cryptocurrency, and NFTs.