CPE Catalog & Events

SSARS No. 21, Clarification and Recodification and updates to SSARS No. 21 due to the issuance of SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services SSARS No. 22, Compilation of Pro Forma Financial Information SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services -- 2018 SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services Sample comprehensive engagement work programs for preparation, compilation and review engagements Reporting and disclosure illustrations for each level of service, including attesting on personal financial statements, prescribed form, special purpose framework and other engagement variations Other communication requirements, such as sample engagement letters and management representation letters

Common instances of accounting malpractice Current claim trends Frequent defenses to claims Statute of limitations Damages Claims by practice area

Reformatted financial statements overview Status of accounting's perfect storm Four cases

Review of recent federal legislation and administrative rulings Review of recent modifications to tax forms Review of small business tax law and administrative update changes Review of retirement plan changes Overall review of tax practice and procedures

PivotTable fundamentals, including Recommended PivotTables and the six elements of PivotTables Formatting PivotTables Advanced PivotTable techniques and options, including consolidation PivotTables, user-defined calculations and working with Power Pivot Analytical techniques available in PivotTables

FASB ASC 842, Leases All recently released updates to ASC Topic 842, Leases

SECURE Acts and the 10-year rule Roth IRA beneficiary options Where the stretch IRA really ends The new limitations for spouse IRA beneficiaries The new spouse options for spouse beneficiaries New RMD rules for Roth 401(k)s Overriding the 10-year rule for an eligible designated beneficiary How the age of death affects beneficiary options The new early distribution penalty exceptions Rollovers vs. transfers for spouse beneficiaries Qualified charitable distributions (QCDs) for owners and beneficiaries The "at least as rapidly" (ALAR) rule New reduced rate for excess accumulation penalty on RMD failures How to avoid unlimited accrual of the 6% excise tax How to avoid unlimited accrual of the 25% excise tax Clarifying the definition of disability for an exception to the 10% additional tax 529 to Roth: who, what, when and how The new starting ages for RMDs Designated vs. eligible designated beneficiaries and their options Catch-up contributions for ages 50 and over Catch-up contributions for ages 60 to 63 When the 60-day deadline is missed When the one-per-year rollover limit is about to be broken Retaining qualifications for exceptions to the 10% additional tax

Managing client expectations How automation improves client engagement Understanding the role of feedback systems Seeking referrals Building client loyalty Customer retention marketing Expanding services offered to clients Knowing when it is appropriate to enter new markets

The federal transfer tax exemption for 2023 and 2024 What constitutes a valid will Common trust vehicles often used to safeguard assets Consequences of intestacy How to transfer property outside of a will Legal treatment of marital property Transfer of IRAs and retirement plans Probate generally and probate for property held outside of the state of decedent's residence When an estate tax return should be filed Portability of the Deceased Spousal Unused Exclusion (DSUE) amount

The sources of deferred tax assets and liabilities Calculating the deferred tax asset or liability Reporting income-tax expense and balance sheet items CARES Act accounting implications Defining, analyzing and reporting uncertain tax positions Classification of deferred tax assets and liabilities Disclosure requirements Recent and proposed changes to the accounting and disclosure requirements for income taxes

Recently issued FASB Accounting Standards Updates, PCC Update and items on the FASB's Technical Agenda Leases - Topic 842 ASC 326: CECL Review of SAS 142 - Focus on Audit Evidence Recently issued SASs and other AICPA activity SSARS No. 25 and other recently issued SSARS Detailed review of SAS 145 Other important A&A practice matters

The evolving landscape of client expectations in the accounting profession Building strong and lasting client relationships through effective communication, empathy and proactive service Implementing efficient client onboarding and engagement processes Leveraging technology to streamline communication, enhance collaboration and deliver personalized service Effectively resolving client concerns and complaints Utilizing client feedback to continually improve your practice

Governmental environment: cities, counties, special districts and other agencies GASB 34 accounting and financial reporting, including measurement focus, the basis of accounting and f und accounting Governmental auditing issues, including risk assessment and internal controls and compliance GASB Pension and OPEB Standards Update GASB's standards, including GASB No. 87, Leases Review GASB's Exposure Draft on Financial Reporting Model Improvements

Review of recent federal legislation and administrative rulings Review of recent modifications to tax forms Review of small business tax law and administrative update changes Review of retirement plan changes Overall review of tax practice and procedures

Common data sets How to visualize data sets and interpret results How to replace manual audit procedures with technology

Coverage of applicable rules from SECURE Act 2.0 The 10% penalty Net unrealized appreciation of employer securities Roth IRA conversions Rollovers and the limitations Direct rollovers vs indirect rollovers and tax withholding Beneficiary portability rules When a Roth IRA distribution is qualified to be tax-free Excess contributions and the 6% excise tax

The 20 common law factors in a worker classification audit that are used to distinguish an employee from an independent contractor How disgruntled independent contractors can use IRS Form 8919 against a former employer When and how to use 530 as a defense in worker classification audits What is "industry practice" for 530 purposes Common sense steps that will avoid the recharacterization of workers treated as independent contractors to employees The IRS's Voluntary Classification Settlement Program; advantages and disadvantages

Typical provisions in state statutes regarding domicile and residency In depth analysis of domicile and residency definitions Issues regarding one's permanent abode Analysis of jurisdiction where taxpayer has the greatest connections Detailed discussion of criteria used to establish domicile and residency

How experienced speakers manage presentation anxiety The elements of effective persuasion The three styles of speech Strategies to improve speech pace The importance of volume when presenting The art of the pause Methods for using visual aids Best practices for preparing for a presentation Components of an effective presentation