CPE & Event Catalog

ESG regulations. Climate-related risk. Climate-related disclosure resources. Planning considerations. BOD oversight of climate-related risks. Risk management process. Financial statement effects. Financial impact metrics. Non-GAAP financial measures. Regulation G. Regulation S-K. EBIT and EBITDA. MD&A regulations.

Catch-up contribution adjustments for taxpayers aged 60-63. Transfer of 529 plans to Roth IRAs. Inflation adjustments for catch-contributions. Expanded savers matches. Removal of the 25% qualified life annuity limitation, and more.

Expanding coverage and increasing retirement savings. Preservation of income. Simplification and clarification of retirement plan rules. Technical amendments. Administrative provisions. Revenue provisions. Tax Court retirement provisions.

How evolving transactions are being used to perpetrate real-life fraud.

Sales and use tax accounting. Sales tax nexus. The South Dakota vs. Wayfair case. Sales tax exceptions. Streamline sales and use tax agreement. Use tax. Buying and selling a business. Sales tax audits. Additional sales and use tax topics.

Determining the extent of testing controls, testing compliance, and tests of substantive detail.

Auditing overview. Planning an audit. Audit performance.

Comparing the capabilities and costs associated with forms/data collection tools and the different approaches taken by each tool. The benefits and risks associated with using each approach. Examples of how tools can be used effectively, with examples.

Overview of ASC 280. Scope of ASC 280. Operating segment determination. Reportable segments. Required disclosures for reportable segments. Entity wide disclosures.

Overview of segment reporting. Segment disclosures. Entity-wide disclosures. The competitive harm issue. Illustration-Microsoft segment reporting.

Selected business expenses. Section 162. Rent expenses. Deductible taxes. Amortization. Depreciation.

Assertion protection. COBRA coverage. Bankruptcy. Priorities. Divorce settlements and divisions. Employment. Unemployment compensation. Worker's compensation. Social security. Retirement benefits. Foreclosure. Torts and person injuries. Personal injury awards.

Balance aggression and caution. Focus on areas of competence. Insist on the best possible management team. Swarm on problems. Organize and plan. Focus on a few decisions. Think long term.

Current landscape of small business accounting software. Strengths and limitations of critical solutions. Effective add-ons and integrations. Implementation strategies.

Common challenges associated with implementing appropriate internal controls in small business environments. Fraud in small business environments. Internal control options in small business accounting software. Understanding the need for application controls and general controls.

The sources of tax law. Types of taxes. Tax credits. Long-term business assets. Business losses. Payroll issues. Payroll tax withholdings. Tax remittances. Remittance method. Fringe benefits. Pension plans. Retirement planning services, and more.

Social engineering fraud schemes. BEC scam.

Introduction to social media. Social media tools. Social media marketing. Launching a social media campaign.

Tax economics. Installment sales and time value of money. Mortgage finance. Homes sales and like-kind exchanges. Involuntary conversions. Passive loss and at-risk rules, and more.

Change from GAAP to an SPF. Financial statement theory. Economic resources and claims. Changes in resources and claims. Recognition and measurement issues. Presentation and disclosure. Disclosure guidelines. Major differences between FRF-SME and the tax basis of accounting. Sections of the FRF-SME.