CPE & Event Catalog

The need for divestitures. The spin-off option. The asset trade. Transition service agreements. Accounting issues. Human resources issues. IT issues. Marketing issues. Supply chain issues.

Divorce transfers and settlements. Selected asset divisions.

Tax cuts and jobs act. Filing status. Innocent spouse issues.

Lease definition. Is there an identified asset? Consideration of substitution rights. Right to substantially all of the economic benefits. Right to control use of the asset. Decision-making rights. Final determination. Short-term lease exception. Determining whether a contract contains a lease.

The tax implication of flipping a dwelling.

Dashboard mockup. Chart overview. Creating charts. Chart basics. In-cell charts. Linking charts and cells. Camera tool. Sparklines. Creating mini charts. Dynamic charts.

Overview of new functions. Dynamic arrays. XLOOKUP. Overview of text functions.

E-commerce phenomenon. Technology advances. Cyber threats and security strategies.

Earned income credit rules. Due diligence requirements. EIC disallowance.

Eligibility to receive EIC. EIC rules applicable to everyone. EIC rules that apply only if the taxpayer has a qualifying child. Figuring the amount of the earned income credit. Incidence and factors leading to earned income credit errors. Common earned income credit errors. Claiming EIC after disallowance. Client consequences of EIC disallowance. Tax preparer due diligence a statutory requirement-IRC section 6695. Failure to meet due diligence requirements.

Earnings management: advanced techniques. Financial engineering. Tax planning. Big bath accounting. Accounting policy changes. Round-trip transactions.

Earnings management: foundation techniques. Revenue recognition timing. Expense manipulation. Misclassifying expenses. Income smoothing. Cost-cutting timing.

Profits. Profit maximization and marginal analysis. Differential calculus. Constrained optimization. Marginal analysis vs incremental analysis. Demand and revenue. Supply function, and more.

Business cycle. Gross domestic product. Leading indicators. Coincident indicators. Lagging indicators. Labor-related indicators. Retail sales indicators. Personal income and outlay indicators. Housing and construction indicators. Manufacturing indicators. Price and inflation indicators. Federal reserve reports.

Common economic terms. Planning concerns and implications. Product concept. Elasticity of demand. Supply. Activity based costing. Economic value added.

Section 529 qualified tuition programs. Coverdell education savings accounts. Education savings bond program. Educational tax credits. Educational assistance and student loan interest.

Work related education expenses. Deduction for student loan interest. Qualified tuition programs. Qualified higher education expenses.

Guiding principles. American opportunity credit. Lifetime learning credit. Qualified tuition programs. Coverdell education savings account. IRA distribution. Student loan interest deduction. Recordkeeping requirements.

Overview of how firms and businesses currently use automation and outsourcing. Discussion of the management and regulatory compliance issues with offshore and onshore outsourcing use in small and mid-size organizations. Review of which tasks are best suited for offshoring, which solutions are best for onshore outsourcing, and which solutions can be solved with technology. Discussion of specific solution providers which provide solutions for tax and accounting firms as well as internal accounting departments.

Effective communication as a business professional. Choosing appropriate words. Planning and constructing professional compositions for all circumstances. Preparing personal resumes and application letters. Reporting. Listening and creating oral presentations. Technology in business communication.