CPE Catalog & Events

Exploiting control gaps and control weaknesses Psychological tactics used in attacks A review of robust controls Data access observables, changes in network patterns A review of the audit, HR, IT and management relationships Proactive approaches to recognize evolving risks and avoid breaches

Lifestyle issues: Does the client's lifestyle reflect the level of reported income? Undisclosed income Transfers of cash between multiple bank accounts, related party transactions and mortgage refinancing Owner perks Tax deductions vs. family law deductions Business entity-related issues such as partnerships, S corps and corporations

FASB ASC 606, Revenue from Contracts with Customers FASB ASC 340-40, Other Assets and Deferred Costs All recently released updates to FASB ASC 606, Revenue from Contracts with Customers

Assessment and attachment rules-tax assessment procedures and attachment of the assessment lien to property, including community property Tax liens-perfection and priority rules in general and for specific assets and relief from liens Tax levies and seizures-taxpayer rights and defenses; third party rights Dealing with the collection officers and representatives Collection appeals and resolutions Judicial actions: collection due process (CDP), injunctions and IRS suits.

Key compliance procedures concerning return preparation of original and amended returns Understanding key procedures about IRS examination Understanding key relief provisions for oversight, errors and later discovered facts or information

Explore the function that sums better than the SUM function Discover a variety of time-saving features, functions and techniques Learn the workaround to a major Excel pitfall

Contract formation The necessary components of an enforceable contract Common defenses to enforcement Legal capacity requirements Contract interpretation

Tax code hierarchy Organization of an Internal Revenue Code section Special rules for IRC citation Citing other primary authority Private letter rulings Primary vs. secondary authority Secondary sources of authority Steps in the tax research process Research memoranda

Private company standard setting activities Recent FASB Accounting Standards Updates (ASUs) Topic 842, Leases ASC 326: CECL

How and why a partnership makes a 754 election The effect of the 754 election when an interest in a partnership is sold or inherited How the 754 election applies when a partnership makes a distribution of property to one or more of its partners How to make the 754 basis adjustment

When is a person eligible to take Social Security benefits? Factors to consider when selecting an option for taking Social Security benefits Is there a best age to start taking Social Security benefits? How to maximize Social Security benefit payments for surviving spouses How can a divorced spouse collect Social Security benefits based on the work record of a former spouse? How minor children can collect Social Security benefits based on the work record of an older parent

Forecasting as a valuation tool Bank/banker selection Ten hints for toolbox success Seven cases

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

An overview of current state and federal laws governing marijuana A review of state boards of accountancy regarding marijuana How some financial professionals are capitalizing on the marijuana industry Providing auditing and tax services within the marijuana industry How accountants and other financial professionals can manage risk within this industry IRC Section 280E's prohibition of deductions involving controlled substances A summary of various state taxation laws on marijuana Ethical issues for accountants who work in the marijuana industry Relevant banking regulations Growth projections

Automation capabilities of Excel The "Get & Transform" Tool Using "Get & Transform" for flattening, splitting and combining data, unpivoting summarized data and combining CSV exports

May 2024: Foreign-Owned Real Estate Holding Structures: Corporate Structures In Depth June 2024: Foreign-Owned Real Estate Holding Structures: Trust Structures in Depth July 2024: Foreign-Owned Real Estate Holding Structures: Fixing Problems August 2024: Foreign-Owned Real Estate, the Ownership Phase: Income Taxation September 2024: Real Estate Disposition Case Study: Sale of a California Personal Residence -- Taxation, Withholding, Tax Returns October 2024: Preparing an Expatriation Income Tax Return and Form 8854 November 2024: What Kind of Trust is This? Foreign/Domestic, Grantor/Non-grantor, Simple/Complex January 2025: Foreign Grantor Trusts: Taxation, Tax Compliance and Use Cases February 2025: Foreign Non-grantor Trusts: Taxation, Tax Compliance and Use Cases March 2025: Foreign Non-grantor Trust Distributions to U.S. Beneficiaries

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

Challenges of marketing CPA firms Developing marketing strategy Elements of a marketing plan Example: CPA firm marketing plan Marketing regulatory/AICPA issues Picking the right marketing channels Marketing channel statistical analysis Developing marketing metrics

New features in QuickBooks Desktop and Online Enhancing internal controls in QuickBooks-based environments Improving financial and operational reporting when using QuickBooks and QuickBooks Online Best practices for setting up companies